Results 51 to 60 of about 373,515 (298)

Was it Debt Swap or Collateralised Foreign Currency Loan? Substance over Legal Form Considerations [PDF]

, 2022
This is a transaction analysis in which deposit placement by PTA Bank in Malawi was classified as debt swap instead of a medium term loan. There was violation of substance over legal form principle and the study recommends that proper disclosures be made
Phiri Kampanje, Brian
core  

A Bibliometric Analysis of Publications in Uremic Toxins From 1991 to 2024

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Uremic toxins are a growing area of research in nephrology, with significant implications in the progression and treatment of chronic kidney disease (CKD) and the management of end‐stage kidney disease (ESKD). This bibliometric analysis aims to evaluate the global research trends, key contributors, and the impact of publications in ...
Yuh‐Shan Ho, Karim M. Soliman, Wisit Cheungpasitporn, Wannasit Wathanavasin, Ahmed Daoud, Ahmed I. Kamal, Balázs Szamosfalvi, Tibor Fülöp   +7 more
wiley   +1 more source

Limits to the argument of substance over form in Brazilian Tax Law

, 2022
Este trabalho visa, de um lado, a definir o conteúdo do argumento da substância sobre a forma, em versão relevante para o Direito Tributário Brasileiro e, de outro, a estabelecer os limites para a aplicabilidade desse argumento, em face do Sistema ...
Koury, Paulo Arthur Cavalcante
core   +1 more source

Substance over form—when a loan is really a distribution

Trusts & Trustees, 2021
Abstract A recent judgment of the Court of Appeal of England and Wales1 provides a timely warning to trustees that characterising a payment to beneficiaries as a loan does not conclusively make it so, and that mischaracterising such transactions could place trustees in peril.
Jeremy Bell-Connell, Henry Brandts-Giesen   +1 more
openaire   +1 more source

Therapeutic Apheresis in Nigeria: A Multi‐Center Summary of Abstracts From the Inaugural Nigerian Society for Apheresis Scientific Meeting

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Therapeutic apheresis (TA) is an established treatment modality for hematologic, neurologic, and immunologic disorders, yet access remains severely limited in sub‐Saharan Africa. Donor apheresis, including platelet apheresis collection from healthy donors, represents an important complementary modality supporting blood product ...
Nosa Bazuaye, Chimezie Okwuonu, Evelyn Idam, Folasade Adelekan‐Popoola, Shakirat Gold‐Olufadi, Olufunto Olufela Kalejaiye, Abdullateef Ogala, Zinnah Aloziem, Blossom Amamchukwu, Patience Elimia, Mkpoikanabasi Obot‐Obot, Henry Mbakwe, Praises Maduagwuna, Olatunji Akinrodoye, Chiamaka Anyanwu, Benjamin Anyanwu, Adedamola Akinsiku, Oluwatoyin A. Akinsiku, Muzamil O. Hassan, Fatiu A. Arogundade, Olalekan E. Ojo, Homayemem Weli, Jesupelumi Adenihun, Aderemi Adelaja, Ebun Bamgboye, Olalekan Olatise, Ade E. Faponle, Ayoola Odeyemi, Michael Muoka, Stephen Asaolu, Qudrat Busari, Blessing Dawudu, Michael Naiyeju, Rasheed A. Balogun   +33 more
wiley   +1 more source

The Tension Between Textualism and Substance-Over-Form Doctrines in Tax Law [PDF]

, 2003
This article discusses the tension that exists between the recent textualist approach taken in the U.S. Supreme Court and the judicially developed substance-over-form doctrines that pervade tax law.
Madison, Allen, Madison, Allen D.
core   +1 more source

Experience With Performing Rheocarna Therapy via the Single‐Needle Method for Treatment of Chronic Limb‐Threatening Ischemia

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Introduction This study investigated the safety and efficacy of single‐needle Rheocarna therapy for chronic limb‐threatening ischemia (CLTI) with wounds. Methods Six patients with CLTI involving ulcers unresponsive to revascularization underwent single‐needle Rheocarna treatment.
Yasutaka Yamauchi, Rie Tanaka, Reona Kawahira, Shingo Nabeta, Kouhei Naoi, Kazuhito Kitajima, Akira Wada, Tomonari Takagi, Norihiko Ohura, Akira Miyamoto   +9 more
wiley   +1 more source

Establishing an Apheresis Medicine Program in a Resource‐Constrained Setting: A 5‐Year Experience From Lagos, Nigeria

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Establishing a comprehensive apheresis medicine program in a resource‐constrained setting presents significant structural, financial, and logistical challenges. Despite the growing clinical importance of apheresis services globally, published experience from sub‐Saharan Africa remains sparse.
Folasade Adelekan‐Popoola, Shakirat Gold‐Olufadi, Olufunto Olufela Kalejaiye, Abdullateef Ogala, Rasheed A. Balogun   +4 more
wiley   +1 more source

Volatile substance abuse:fatal overdose with dimethylether

, 2015
With all of the recent publicity over novel psychoactive substances it is easy to forget that other easily available intoxicants can be found. Dimethyl ether (DME), also known as methylether, is an extremely flammable volatile organic compound with ...
Seetohul, LN, Maskell, PD, Maskell, P.D., Seetohul, L. Nitin, Seetohul, L. N., De Paoli, G, De Paoli, Giorgia, Seetohul, L.N., Maskell, Peter D., De Paoli, Giorgia; id_orcid, De Paoli, G.   +10 more
core   +1 more source

Serum Myonectin Levels Are Positively Associated With Physical Function and Lower Frailty‐Related Limitation in Maintenance Hemodialysis Patients: A Cross‐Sectional Study

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Maintenance hemodialysis (MHD) patients frequently suffer from frailty, characterized by reduced physical function and poor prognosis. Myokines, such as myonectin, secreted by muscle, are emerging regulators of systemic health. This study investigated the relationship between serum myonectin, adipokines (adiponectin, omentin), and ...
Kenichi Kono, Yoshifumi Moriyama, Koji Ohashi, Naoya Otaka, Minako Tatsumi, Toyoaki Murohara, Noriyuki Ouchi, Satoru Oshima   +7 more
wiley   +1 more source