Accounting treatment of tax credits arising from the exclusion of ICMS from the PIS and COFINS calculation base of publicly traded companies by Douglas Willian Nascimento Schmidt, José Antonio Cescon, Antônio Carlos Brunozi Junior, Julio César Ferreira

“… Purpose: The objective of the study was to demonstrate the accounting treatment adopted by companies listed on B3, Novo Mercado, regarding the dispute over the exclusion of ICMS from the PIS and COFINS calculation basis, as well as demonstrating the change in accounting treatment, following the decision of the Federal Supreme Court, favorable to companies in 2017, modulated in 2021. …”
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Experiences of adults with type 2 diabetes mellitus with low socioeconomic status: a qualitative study by Vahide Semerci Çakmak, Ebru Sönmez Sari, Serap Çetinkaya Özdemir

“…However, these individuals managed their difficulties by adopting healthy lifestyle behaviors and relying on family support. …”
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Discrete choice modelling of hypertension patients’ preferences for attributes of a public medical facility in Ibadan, Nigeria by Oluwaseun Aramide Otekunrin, Tekiyat Abiola Adebisi, Sururoh Adeniran-Babatunde, Olutosin Ademola Otekunrin

“…An efficient D-optimal choice design was adopted and used in generating nine hypothetical choice sets for the experiment. …”
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Analysis on Rock Burst Risks and Prevention of a 54 m-Wide Coal Pillar for Roadway Protection in a Fully Mechanized Top-Coal Caving Face by Zhihua Li, Ke Yang, Jianshuai Ji, Biao Jiao, Xiaobing Tian

“…Hence, wide coal pillars become the regions with rock burst risks on the working face. The working face adopts some local prevention technologies, such as pressure relief through presplitting blasting in roof, pressure relief through large-diameter pores in coal seam, coal seam water injection, pressure relief through large-diameter pores at bottom corners, and pressure relief through blasting at bottom corners. …”
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Wide Anterior Maxillary Reconstruction with Equine Bone Xenograft: A Case Report of 24-Month Follow-Up by Davide De Cicco, Giuseppe Colella, Gianpaolo Tartaro, Nicola Zerbinati, Romolo Fragola, Raffaele Rauso

“…At 12-month follow-up, the patient refused the implant placement and spontaneously adopted a mobile prosthesis. One year later, plates and screws were removed, because of the exposure of a titanium plate. …”
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Ideas of Multipolarity in the Conceptual Frame of the Soviet Diplomacy during the Final Phases of the Great Patriotic war (1943–1945) by I. E. Magadeev

“…Departing from this convention, this article adopts a methodological approach that seeks to explore the underlying conceptual foundations upon which the ideas of Litvinov and Maisky were constructed. …”
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On-Farm Experimentation with Improved Maize Seed and Soil Amendments in Southern Ghana: Productivity Effects in Small Holder Farms by E. Marfo-Ahenkora, K. J. Taah, E. Owusu Danquah, E. Asare-Bediako

“…To contribute to addressing these challenges in maize production, two on-farm experiments were conducted each in the semi deciduous forest and coastal savannah agroecological zones (AEZs) of Ghana during the major and minor cropping seasons of 2017. The study adopted a 3 × 4 factorial arranged in an RCBD with four replications in the major season. …”
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Non-pharmaceutical interventions and epigenetic aging in adults: Protocol for a scoping review. by Alina Liebich, Shenglin Zheng, Theresa Schachner, Jacqueline Mair, Mia Jovanova, Falk Müller-Riemenschneider, Tobias Kowatsch

“…Synthesizing evidence of interventions on epigenetic aging that can be adopted by a wider population is key to guide healthy aging initiatives and to reduce the burden of NCDs and CMDs. …”
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Highway Travel Time Prediction of Segments Based on ANPR Data considering Traffic Diversion by Wenjun Du, Bo Sun, Jiating Kuai, Jiemin Xie, Jie Yu, Tuo Sun

“…Second, the attention mechanism is adopted to combine the hidden layer of LSTM with dynamic temporal weights. …”
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Analysis on ignition characteristics and stability of large length-diameter tube with high-low pressure chamber: Experimental and two-phase flow method research by Shenshen Cheng, Ruyi Tao, Xinggan Lu, Xiaoting Cui, Shao Xue

“…However, due to the restriction of the ignition process within the tube by the initial ignition source, the high-low pressure chamber structure is commonly adopted to ensure the ignition performance. In order to effectively control the influence of the ignition source on the ignition performance of a long tube, this study conducted experiments and two-phase flow numerical simulations to analyze the diffusion and distribution characteristics of the gas and solid within the tube, exploring their propagation characteristics and stability. …”
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CAN WE PREDICT INCIPIENT DIABETES MELLITUS IN PATIENTS WITH TRANSFUSION DEPENDENT β-THALASSEMIA (β-TDT) REFERRED WITH A HISTORY OF PREDIABETES? by Vincenzo De Sanctis, Ashraf Soliman, Shahina Daar, Ploutarchos Tzoulis, Christos Kattamis

“…Methods: The ADA criteria for the diagnosis of glucose dysregulation were adopted. Investigations included evaluation of plasma glucose levels and insulin secretion, analysis of glycemic trajectories and indices of β-cell function and insulin sensitivity/resistance assessed in steady state and during OGTT. …”
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Prostate cancer screening knowledge and attitude among men over 50 at a referral Hospital in Oshana region, Namibia by Lonia Kashihakumwa, Daniel O. Ashipala, Yahaya Jafaru

“…Methods: A quantitative cross-sectional design was adopted. Census sampling was employed, and the data were collected through the use of a structured, self-administered questionnaire. …”
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Assessment of Reader Technologies for Over-the-Counter Diagnostic Testing by Mia Cirrincione, Maren Downing, Kevin Leite, Samuel Dolphin, Adam Samuta, Mack Schermer, Kimberly Noble, Brian Walsh

“…A growing number of these are adopting reader technologies, which provides an alternative to visual readouts for results interpretation, allowing for improved accessibility of OTC diagnostics. …”
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Overcoming the Socio-Economic Challenges to Good Governance: Streamlining Cooperative Governance Model by Bhekabantu Alson Ntshangase, Kaizer Raseane Makole, Steven Kayambazinthu Msosa

“…Furthermore, appropriate oversight measures driven by political will from political superiors in the governing party should be adopted, inculcated, and institutionalised in the cooperative governance system of South Africa to punish serial offenders amongst accounting officers in local municipalities. …”
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Understanding the affinity of Cyphos Nitrate for Zr(IV) over other metal ions present in simulated high level liquid waste compositions by Alok Rout, S. Sriram, N. Ramanathan

“…The efficient extraction of Zr(IV) without any additional ligand in IL phase by adopting simple complexation mechanism infers the novelty of [P66614][NO3]. …”
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Types and incentives for medical tourism in Ukraine by B. V. Derevyanko, G. A. Myronova, S. V. Knysh

“…It has been concluded that it is necessary to develop, adopt and implement a programme to popularize Ukrainian health care institutions; the services they provide; the regions in which these institutions are built or opened, etc.…”
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Impact of cancer-related fatigue on quality of life in patients with cancer: multiple mediating roles of psychological coherence and stigma by Jiashuang Xu, Qiang Li, Ziyun Gao, Pengjuan Ji, Qiqi Ji, Miaojing Song, Yian Chen, Hong Sun, Xin Wang, Lin Zhang, Leilei Guo

“…Therefore, healthcare professionals and related professionals should pay attention to and adopt effective interventions to alleviate cancer-related fatigue, enhance psychological coherence, and reduce stigma, thereby contributing to the overall well-being and quality of life of patients with cancer.…”
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Mathematics self-belief and mathematical creativity of university students: the role of problem-solving skills by Bright Asare, Yarhands Dissou Arthur, Benjamin Adu Obeng

“…Design/methodology/approach: This study adopted a cross-sectional design, which was used to distribute questionnaires to the respondents. …”
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Occurrence Characteristics and Threshold Pore Throat Radius of Movable Fluids for Dolomite Intercrystalline Pores of Lacustrine Carbonate Rocks by Shiming Zhang, Xiaojun Zhang, Tingjing Zhang, Yongxian Zheng, Jun Cui, Juerong Fu, Chao Wang, Xiaofeng Yu

“…The experimental method adopted to investigate the fluid occurrence of the lacustrine carbonate rock in the study area can be used as a reference for studying tight reservoirs. …”
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Association between psychological resilience, social support and oral health behaviours in patients with implant dentures by Tingting Cui, Liying Qiu, Deqiang Hou

“…Healthcare professionals should actively adopt targeted nursing interventions to improve the psychological resilience of patients, improve their postoperative oral health behaviours, and improve their quality of life. …”
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