Greater Damage Research Articles

When to change needles during neuromodulator injections-An electron-microscopy investigation into needle tip deformation.

Neuromodulator injections are minimally invasive procedures performed across the globe. Despite their ubiquity, there is a dearth of information on whether and how needle tips used for neuromodulator procedures are deformed after repeated injections. We investigated the magnitude of needle tip deformation following sequential injection passes (3×, 5×, and 10×) during facial neuromodulator injections with three commonly used needle sizes (30G, 31G, and 32G). Neuromodulator was administered for four different aesthetic indications. Each collected needle was mounted and imaged in a Philips XL-30 Scanning electron microscope. Images were processed using ImageJ photo analysis software. Forty-five needle tips were investigated. When comparing the facial regions of interest, a statistically significant difference in deformation percentage was found when injecting 10× (p = 0.044) with greatest damage after injecting the glabella (38.4%), followed by lateral canthus (27.9%), forehead (27.5%), and midface (23.1%). Independent of facial region targeted, the mean percentage of needle deformation at 3× was 14.8%, at 5× 19.6%, and at 10× 29.2% with p < 0.001. Smaller needle size corresponded to smaller percentage of damage. Exchanging needles after more than five injection passes will minimize needle deformation and likely increase injection precision.

СТРАТЕГІЧНІ АЛЬТЕРНАТИВИ ВІДНОВЛЕННЯ КОНКУРЕНТОСПРОМОЖНОСТІ СФЕРИ ГОСТИННОСТІ УКРАЇНИ

Introduction. The field of hospitality is the basis for the development of the economies of many countries of the world. Ukraine is no exception. Although the full-scale invasion of the territory of Ukraine left its mark on this sector of the economy, causing great damage to it, the global situation has not changed and its development remains one of the priorities, especially in the context of Ukraine's vector for European integration. However, in today's conditions, appropriate strategies and tools for their implementation are necessary to preserve and restore the competitiveness of the hospitality industry. The purpose of the article: to justify strategic alternatives for restoring the competitiveness of the hospitality sector of Ukraine Results. The article substantiates that since the field of hospitality is a complex socio-ecological-economic system, which is characterized by significant regional differences, it is advisable to apply combined strategic sets formed on the basis of a hierarchical approach. The application of three levels of strategic alternatives is substantiated: Level I as a market positioning strategy (globalization, deep market penetration, adaptation, anticipatory development); Level II as strategic directions for ensuring competitive advantages (creating new competitive advantages, increasing competitive advantages, maintaining a competitive position, restoring lost competitive advantages); Level III as typical competitive strategies (diversification, differentiation, focus, specialization, cost leadership). The results of the study were used to justify the correlation of the specified strategies with the identified trends in the development of the hospitality industry in the world and in Ukraine. The sets of alternative strategies will be identified in the coordinates "Level of competitive advantages" / "Level of competitiveness", according to which the regions of Ukraine will be grouped and the specifics of the implementation of each of the sets will be determined. In the conditions of the current situation, the proposals are characterized by a high level of speculation, but they can serve as a reference point for the development of the hospitality industry in the regions of Ukraine, the basis of regional programs and strategies, which is a perspective for further research. Conclusions. A strategic approach to restoring the competitiveness of the hospitality sector of Ukraine ensures the prediction and achievement of expected results, obtaining competitive advantages for the long-term perspective, is the basis for the development of regional strategies and programs, which is of practical importance.

An Impact-Based Flood Forecasting System for Citizen Empowerment

This work addresses the critical issue of flooding, a significant natural hazard, consistently ranked highest in the 2023 World Risk Index. The annual onslaught of tropical cyclones and the associated abnormal rainfall threaten lives, and destroy crops and property, thereby causing great economic damage, demanding urgent and science-based decision-making. We introduce an impact-based flood forecasting system as a proactive anticipatory action (i.e., AA) measure, linking climate services and disaster risk management to mitigate extreme weather impacts. Developed by the University of the Philippines Resilience Institute, the National Operational Assessment of Hazards (NOAH) Center, and Gerry Bagtasa of the Institute of Environmental Science and Meteorology, this system advances disaster resilience efforts, leveraging science-based forecasts to prioritize vulnerable barangays (villages). Unlike traditional early warning systems, the proposed automated system predicts flooding one day in advance and assesses exposure levels based on population distribution. By utilizing global weather forecast models locally calibrated for Philippine conditions and 100-year rain return flood hazard maps for the Philippines, the system forecasts river inundated areas, enabling local government units (LGUs) and humanitarian organizations to prioritize preparations for communities and allocate resources during flooding events effectively. This system enhances the efficiency of disaster response planning, fostering a proactive and impactful strategy to address the recurring threat of flooding in the country. The system also underscores the role of open data in disaster resilience, exemplified by NOAH’s system to disseminating big data, which aligns with open governance principles. By encouraging transparency and stakeholder collaboration, data exchange is promoted, providing actionable information that fosters collaboration between the LGUs, humanitarian organizations, and other stakeholders. Cognizant of the importance of community engagement in disaster resilience, the newly developed impact-based flood forecasting system encourages community involvement by providing easily accessible information, which can be used to validate the forecasts based on local knowledge and experience. This research contributes to the urgent call for anticipatory action in the face of escalating extreme weather events globally.

Regenerative potentials of bone marrow mesenchymal stem cells derived exosomes or its combination with zinc in recovery of degenerated circumvallate papilla following surgical bilateral transection of glossopharyngeal nerve in rats

BackgroundTaste buds’ innervation is necessary to sustain their cell turnover, differentiated taste buds and nerve fibers in circumvallate papilla (CVP) disappear following glossopharyngeal nerve transection. Normally, taste buds recover to baseline number in about 70 days. Bone marrow stem cell (BM-MSC) derived exosomes or their combination with Zinc chloride are used to assess their potential to speed up the regeneration process of CVP following bilateral deafferentation.MethodsTwenty-eight male Sprague-Dawley rats were randomly divided into four groups; Group I: subjected to sham operation followed by IP injection of saline. The other experimental groups (II, III and IV) were subjected to surgical bilateral transection of glossopharyngeal nerve. Group II received single IP injection of saline. Group III received single IV injection of BM-MSC-derived exosomes (100 µg). Group IV received single IV injection of BM-MSC-derived exosomes and single IP injection of zinc chloride (5 mg/kg). After 28 days, CVP was dissected and prepared for histological and histomorphometric analysis, RT-PCR for cytokeratin 8 gene expression, ELISA to assess protein level of brain-derived neurotrophic factor, redox state analysis of malondialdehyde and glutathione content, followed by statistical analysis.ResultsHistopathologically, group II exhibited great tissue damage with marked reduction in taste buds and signs of degeneration in the remaining ones. Group III was close to control group with marked improvement in taste buds’ number and structure. Group IV showed inferior results when compared to group III, with many immature taste buds and signs of degeneration. Statistical results showed that groups I and III have significantly higher values than groups II and IV regarding taste buds’ number, cytokeratin 8, and reduced glutathione. However, malondialdehyde demonstrated high significant values in group IV compared to groups I and III. Regarding brain-derived neurotrophic factor, group III had significantly higher values than group II.ConclusionBM-MSC-derived exosomes have superior regenerative potentials in acceleration of CVP and nerve healing following bilateral transection of glossopharyngeal nerve in contrary to its combination with zinc chloride.Graphical

Multi-perspective API call sequence behavior analysis and fusion for malware classification

The growing variety of malicious software, i.e., malware, has caused great damage and economic loss to computer systems. The API call sequence of malware reflects its dynamic behavior during execution, which is difficult to disguise. Therefore, API call sequence can serve as a robust feature for the detection and classification of malware. The statistical analysis presented in this paper reveals two distinct characteristics within the API call sequences of different malware: (1) the API existence feature caused by frequent calls to the APIs with some special functions, and (2) the API transition feature caused by frequent calls to some special API subsequence patterns. Based on these two characteristics, this paper proposes MINES, a Multi-perspective apI call sequeNce bEhavior fuSion malware classification Method. Specifically, the API existence features from different perspectives are described by two graphs that model diverse rich and complex existence relationships between APIs, and we adopt the graph contrastive learning framework to extract the consistent shared API existence feature from two graphs. Similarly, the API transition features of different hops are described by the multi-order transition probability matrices. By treat each order as a channel, a CNN-based contrastive learning framework is adopted to extract the API transition feature. Finally, the two kinds of extracted features are fused to classify malware. Experiments on five datasets demonstrate the superiority of MINES over various state-of-the-arts by a large margin.

Comparison of Homeowners Insurance between the United States and China

Construction is a category of property that is extremely vulnerable to the affect of use of time and natural disasters. In recent years, China has occurred in various types of natural disasters, causing great damage on the buildings in affected areas. And the aggravation of China’s housing aging has also brought a series of security risks, reflecting the importance of perfecting the housing insurance system. At the same time, developed countries have already gained some experience in housing insurance. Based on this, doing some analysis of the two-property insurance system in various aspects is of some reference significance.

Traffic injury as a medical and sanitary consequence of an emergency of man-made nature in Ukraine. Report four: analysis and characterization of the array of victims depending on the volume of damage

Background. Road traffic injuries always remain a significant medical and social problem for all mankind, and in Ukraine even during the full-scale invasion of the Russian Federation. The purpose of the study: to determine the clinical and nosological characteristics of victims of road traffic accidents according to the extent of damage in road users. Materials and methods. This article is a continuation of the cycle of publications that were previously published in the journal “Emergency Medicine”, that is, it is a component of a comprehensive study. The actual material of the study were 1,696 cases of road traffic injuries formed by the method of irreversible randomization. The resulting array was formed from victims who were injured in the conditions of a metropolis, a regional city, and a rural area. Results. The conducted analysis found that in the total body of the study, 78.25 % of victims of traffic accidents had damage of up to three anatomical and functional areas (AFAs). Greater damage (4–6 AFAs) occurs in 21.75 % of patients. In the array of those who survived, 79.71 % had damage to 4–6 AFAs, in the array of the dead — 34.68 %. The highest mortality rate is 27.78 % when six AFAs are damaged, and the lowest — with one injured AFA (2.37 %). It was also found that among the “drivers” traffic participants, victims with damage to two (31.56 %) and three AFAs (25.58 %) have the highest specific weight. Among the “passengers” traffic participants, victims with damage to two (33.73 %) and one AFA (26.56 %) have the highest specific weight. Among the “pedestrians” traffic participants, victims with damage to two (29.74 %) and three AFAs (25.15 %) have the highest percentage. Conclusions. 1. It was found that a large amount of damage in general causes a greater threat to the life of a victim of traffic accidents, but the trend is non-linear, that is, the survival is affected by other risk-creating factors. 2. All traffic participants in general have a relatively smaller injury (damage to 1–3 anatomical and functional areas). At the same time, the highest specific weight of such trauma is observed among drivers, and the lowest one among pedestrians. 3. There was a significant influence of the sign of participation in traffic and the extent of damage on the outcome of traumatic process in victims of traffic accidents.

Cumulative damage characteristics of rock samples under cyclic low energy inclined plane impact

The ore pass wall in underground mines is often damaged by the impact and wear caused by unloaded ores. Studying the mechanisms of rock damage and failure under different impact angles can provide technical insights for the design and maintenance of the ore passes. This study employed an inclined impact experimental device along with a drop hammer loading test machine to perform cyclic low-energy impact tests on sandstone samples at five different inclined plane angles. The porosity of the rock samples was measured using a nuclear magnetic resonance (NMR) detection system, which provided data on porosity, T2 spectrum distribution, and NMR images of the samples after different numbers of impacts at different slope angles. The results indicate that: (1) Under cyclic inclined plane impact loading, an increase in the inclination angle, leads to reduced damage to the rock sample. The rock sample impacted at a 45° inclined plane exhibited the most severe damage. Rock samples with large inclination angles are more prone to experience rupture fractures at the tip of the inclined plane, primarily due to shear-tensile failure. The porosity changes dramatically at initially slope angles, resulting in greater damage. (2) As the number of impacts increases, the porosity of the samples first decreases, then increases, and subsequently decreases again. This progression corresponds to the closure of large pores following the first impact, followed by the expansion of micropores into macropores after 5 impacts, ultimately leading to gradual degradation of the samples until failure. (3) As the number of impacts increases, new cracks form within the rock sample and small cracks expand. Despite an increase in the number of micropores, the macropores still exert a significant influence on the rock samples, with the macropore spectrum area accounting for over 95%.

Retinal Ganglion Cell Subtypes and Their Vulnerability in Glaucoma.

The detection of selective retinal ganglion cell damage in glaucoma has been a long sought-after goal, not just for the development of clinical tests for the early detection of glaucoma but for the elucidation of potential mechanisms underlying retinal ganglion cell loss. Early reports of the selective vulnerability of larger retinal ganglion cells (RGCs) in human studies did not translate simply to the loss of a particular class of RGC but more likely reflected shrinkage and degeneration across all RGC classes. Subsequent studies of nonhuman primate (NHP) models of glaucoma indicated some selectivity with great damage to the magnocellular vs parvocellular pathways. More recently, rodent models of experimental glaucoma have highlighted a selective vulnerability of OFF-centered RGCs-particularly those with transient responses. Selectivity for OFF pathway damage is also seen as a trend in a rat model of glaucoma. These data support the concept that some RGCs are more vulnerable to the effects of glaucoma damage. This chapter covers some of the methods to elucidate RGC damage and the relevance of model selection to mimic human glaucoma rather than just RGC death.

Research Progress in the Medicine-Food Dual Use of Astragalus for Gastrointestinal Tumors.

Gastrointestinal tumors have a major impact on human life expectancy and quality of life and are a major cause of personal and social hygiene stress. Gastrointestinal tumors are the main cause of cancer-related death, and the main treatment methods are surgery, radiotherapy, and chemotherapy. However, they also cause great damage to the body and have a poor prognosis after surgery. Therefore, we urgently need safe and effective drugs to intervene in gastrointestinal tumors. In recent years, Traditional Chinese Medicine has been widely used in tumor treatment as a complementary and alternative therapy. Astragalus membranaceus is one of the main herbal medicines with tonic effect and one of the important components of many antitumor herbal compounds. Astragalus polysaccharides, saponins, and flavonoids are the main active components of Astragalus, all of which have antitumor effects. In this article, we studied the mechanism of action of Astragalus and its active ingredients in the intervention of gastrointestinal tumors in recent years and suggested a new approach for the study of Astragalus intervention in gastrointestinal tumors from the perspective of the homology of medicine and food.

Prediction of Capillary Pressure Curves Based on Particle Size Using Machine Learning

Capillary pressure curves are usually obtained through mercury injection experiments, which are mainly used to characterize pore structures. However, mercury injection experiments have many limitations, such as operation danger, a long experiment period, and great damage to the sample. Therefore, researchers have tried to predict capillary pressure data based on NMR data, but NMR data are expensive and unstable to obtain. This study aims to accurately predict capillary pressure curves. Based on rock particle size data, various machine learning methods, such as traditional machine learning and artificial neural networks, are used to build prediction models and predict different types of capillary pressure curves, aiming at studying the best prediction algorithm. In addition, through adjusting the amount of particle size characteristic data, the best amount of particle size characteristic data is explored. The results show that three correlation coefficients of the four optimal algorithms can reach more than 0.92, and the best performance is obtained using the Levenberg–Marquardt method. The prediction performance of this algorithm is excellent, with the three correlation coefficients being all higher than 0.96 and the root mean square error being only 5.866. When partial particle size characteristics are selected, the training performance is gradually improved with an increase in the amount of feature data, but it is far less than the performance of using all the features. When the interpolation increases the particle size characteristics, the best performance is achieved when the feature data volume is 50 groups and the root mean square error is the smallest, but the Kendall correlation coefficient decreases. This study provides a new way to obtain capillary pressure data accurately.

SFRP2 modulates functional phenotype transition and energy metabolism of macrophages during diabetic wound healing.

Diabetic foot ulcer (DFU) is a serious complication of diabetes mellitus, which causes great health damage and economic burden to patients. The pathogenesis of DFU is not fully understood. We screened wound healing-related genes using bioinformatics analysis, and full-thickness skin injury mice model and cellular assays were used to explore the role of target genes in diabetic wound healing. SFRP2 was identified as a wound healing-related gene, and the expression of SFRP2 is associated with immune cell infiltration in DFU. In vivo study showed that suppression of SFRP2 delayed the wound healing process of diabetic mice, impeded angiogenesis and matrix remodeling, but did not affect wound healing process of control mice. In addition, suppression of SFRP2 increased macrophage infiltration and impeded the transition of macrophages functional phenotypes during diabetic wound healing, and affected the transcriptome signatures-related to inflammatory response and energy metabolism at the early stage of wound healing. Extracellular flux analysis (EFA) showed that suppression of SFRP2 decreased mitochondrial energy metabolism and increased glycolysis in injury-related macrophages, but impeded both glycolysis and mitochondrial energy metabolism in inflammatory macrophages. In addition, suppression of SFRP2 inhibited wnt signaling-related genes in macrophages. Treatment of AAV-SFRP2 augmented wound healing in diabetic mice and demonstrated the therapeutic potential of SFRP2. In conclusions, SFRP2 may function as a wound healing-related gene in DFU by modulating functional phenotype transition of macrophages and the balance between mitochondrial energy metabolism and glycolysis.

WHITE COLLAR CRIME AS ORGANIZED INSTITUTIONAL CRIME

The object of treatment in this paper is the problem of detection and treatment of corruption. There is no single definition for corruption and in this case it is limited to the corruption practices of white-collar crime, being a link to institutional organized crime, with confirmation of the suspicion of crime in the Prosecutor's Office - especially that of serious crimes which is the main pillar of the state in this right to enforce the law and fight the phenomenon, as well as the state courts. Its meaning is broad and cannot be defined only by accepting or giving a bribe to an official or buying it, as is often practiced. Corruption is often carried out by a highly organized group of people, which gives us elements of institutional organized crime. Since corruption, especially political corruption, is carried out by highly qualified and professional persons, this greatly complicates the operation of the law, detection, investigation, prosecution and judgment of authoritative persons, decision-makers, due to the great powers to hide the traces of corruption and especially the crime of money laundering, being a serious consequence and with great material and moral damage for the citizens of a state. Due to the problems leading to the discovery and proof of this crime and due to the way it is committed, the secret nature, corruption is part of the crimes where the rate of proof is extremely low or even definitely impossible. The work is mainly elaborated on the problems encountered not only by the agencies, the bodies that have a mandate to prevent and fight this negative phenomenon in our society, but also the media and especially the citizens who are involved in harm from authoritative persons and state institutions. A major problem where the citizen there is no address for orientation and when the organized Institutional group usurps the State Institutions and in some form is created as a Mafia group.

Investigation of Dust Explosion in Food Silos: A Review

In this article, dust explosion phenomena and the status of research conducted on silos are reviewed. Dust explosions cause loss of life and property in many industrial facilities. There are many recorded dust explosion cases in our country as well as in the world. For example, in our country, in 2023, a dust explosion occurred in the TMO Kocaeli General Directorate (Derince Port Silo), in which 2 people died and great material damage occurred, as reflected in the national press. When we look at the various dust explosion cases that have occurred in the world, it is understood that they mostly occur in silos used for storage in the agricultural and food sectors. Licensed warehouses have been established in many regions of our country in order to store basic and processed agricultural products that can be standardized with the Agricultural Products Licensed Warehousing Law No. 5300, which came into force after being published in the Official Gazette on 17/02/2005, in safe and healthy conditions in warehouses belonging to licensed warehouse enterprise and continues to be established. It is important to understand the many factors affecting dust explosion, such as dust dispersion, properties, discharge, etc., and to design silos according to these factors. These effects are tried to be determined and understood through experimental or CFD simulations.

In Silico Prediction of EGFR Inhibitors from Thiophene Derivatives

Abstract: Cancer is one of the biggest global health problems and is the second leading cause of death worldwide. Cancer also causes great damage to economy. Unfortunately, there is still no effective treatment method against this disease today, and the mortality rates in certain types are still very high. Medical research can now be done faster and safer with the aid of in silico studies. These studies save time for researchers and accelerate new drug discoveries. In our study, thiophene derivatives with important efficacy in cancer treatment were focused on and the affinity of the small molecule structures determined as candidates to the Epidermal Growth Factor Receptor (EGFR), known to be the key receptor in cancer, was examined. First, molecular docking studies were performed, and then long-term molecular dynamics (MD) simulations were carried out. Finally, anti-cancer activity predictions based on Quantitative Structure-Activity Relationship (QSAR) were performed. Co-crystallized ligand Erlotinib, taken from the Protein Data Bank (PDB), was used as a positive control and compared with candidate drugs using the same procedures. In light of the analysis of virtual screening, MD, MM/GBSA, and QSAR predictions, the top three molecules and their MM/GBSA scores were identified as follows: OSI 930 (-65.81 kcal/mol), Neltenexine (-49.53 kcal/mol), and Tenonitrozole (-41.95 kcal/mol). As a result, in this study, candidate molecules that inhibit EGFR and have the highest potential as anti-cancer drugs among thiophene-derived compounds were determined and detailed in silico analyzes were performed. This study holds importance as it may guide future anti-cancer drug discovery studies.

Evaluation of Volatile Organic Compounds from Spotted Lanternfly (Lycorma delicatula) Eggs Using Headspace Odor Sampling Methods.

The spotted lanternfly (SLF) is an invasive species native to China. It was first discovered in the United States in Pennsylvania in 2014. It is known to cause great economic damage by destroying various crops, specifically grape vines, and therefore, several efforts have been made to control and mitigate its spread from the Northeast. Canine detection is a useful detection tool; however, it is crucial to understand the volatile organic compounds emitting by this pest to better direct canine training paradigms to prevent false alerts and to understand potential volatile markers of importance indicative of this species. The purpose of this study is to address the gap in research regarding the volatile organic compound (VOC) profile of SLF to better inform pest control mitigation strategies. Instrumental analysis was performed utilizing SPME-GC/MS on cold-killed SLF eggs, dried crickets, and tree bark. Differences in detected VOCs within each sample set depicted distinctive odor profiles for each matrix tested. Storage of these samples also depicted VOC accumulation variation as a function of time, thereby providing implications for long-term storage and sample handling for these types of training aids in canine applications.

FIRE DETECTION USING AI

Fires are one of the biggest challenges in the world right now, due to the global warming that the planet is currently suffering from. We all know what fires are and what they are capable of causing great damage, whether to humans, animals, or other forms of life. Fires spreading increasingly around the world due to increasing global warming, it has become imperative to develop an intelligent system that detects fires early, using modern technology. Therefore, we used one of the artificial intelligence techniques, which is machine learning, which is one of the popular methods now. Professionals have done a lot of research, experiments, and coding software to detect fires using machine learning. Image processing is a type of processing in which the input image is transformed into another image as output with certain techniques applied to it. In this concept, we will create a fire detecting device using a USB or system camera and a application and apply the concepts of IoT and Image Processing to get real time fire detection results. When the device is switched on, it continuously monitors the area Infront of camera for fires. This is done by using HAAR Cascade Classifier Algorithm. Once detected the system could be hooked up with either fire extinguishers to make them work independently or it could just set an alarm or send a notification to the users mobile device via GSM. The after processing possibilities are endless.

The Peaceful Kingdom of Isaiah in Late Antique Mosaic Pavements of Cilician and Isaurian Church Buildings

This article examines a topic that has been only partially investigated to date, namely that of the iconic depiction of the so-called “Peaceful Kingdom of Isaiah” on mosaics located in late antique church buildings in the region of Cilicia (southeastern modern Turkey). These mosaics are sometimes accompanied by the verse of Isaiah 11:6 or 65:25. Many of these Cilician mosaics lie in a state of neglect or have suffered great damage in recent years. Referring, therefore, to the excavation reports and to personal observations, I attempt a reconstruction of the iconography and of the mosaics’ locations within their respective Christian buildings, where possible. Starting with a short introduction on the meaning of the “Peaceful Kingdom” as described in Isaiah 11:6 and 65:25, the article presents a detailed analysis of the Cilician/Isaurian case studies. Similar examples from neighbouring regions in the East and the only identifiable case study in the West (Corsica) are also briefly discussed. Next, possible archetypes from which the representation of animals might have originated and influenced the origin of the “Peaceful Kingdom” motif are considered. In conclusion, after briefly outlining the different interpretations given by scholars on the meaning of the “Peaceful Kingdom” mosaics, an attempt will be made to interpret the Cilician case studies in light of a combined analysis both of positioning within the building and liturgical use.

Tax Avoidance and Regulation of Transfer Pricing: From the Perspective of International Law

With the social economy developing continuously and the deepening of economic globalization, the scale of multinational corporations is expanding increasingly. However, due to the gap in tax rates between different countries, multinational corporations have room for tax planning. As a common means of tax avoidance in multinational enterprises, transfer pricing is officially realized by relying on the difference of tax rates in different countries. But transfer pricing in bring huge profits to multinational companies at the same time, the multinational home and host country revenue caused great damage, so the transfer pricing has become the focus of the tax authority regulation, this paper mainly through the case analysis of Coca-Cola company, this paper expounds the multinational companies through the transfer pricing tax avoidance and transfer pricing multidimensional adjustment of thinking. Therefore, for multinational corporations, under the constraints of relevant laws and norms, reasonable planning and control of the risk of transfer pricing is the key to enterprise tax avoidance compliance.

A Study on the Importance of Physical Education in the Modern ERA

Physical training is important in today's society. Only physical activity can help people live healthier and better lives. Today there are fresh and new illnesses that have caused great damage to the human body. The life of man has become medically reliant. E.g. digest medication, excretion medicine, sleep medicine, etc. As a result, man is now like a walking robot because of these medications. Is it acceptable to squander this kind of physique in such a condition? How terrible it is that people have a while to repair technology like as cars, freezes, TV, but they have no time to care for their precious bodies. Physical training allows people to properly live their daily lives. Physical education plays a major part in the development of the human being and helps to improve physical, mental, social, emotional and spiritual life. Here the author wishes to convey to our contemporary lives the significance of physical education.