bluuebunny/crossref_metadata_2025_split huggingface dataset:
Buchwertfortführung beim Transfer von Wirtschaftsgütern zwischen Schwesterpersonengesellschaften – Quo vadis, Gesetzgeber?
Authors: Marquardsen Maria 
Published: February 2025

Zusammenfassung
Im November 2023 erging die Entscheidung des BVerfG zur Frage, ob § 6 Abs. 5 EStG dahingehend verfassungsgemäß ist, dass der Transfer von Wirtschaftsgütern zu Buchwerten zwischen beteiligungsidentischen Schwesterpersonengesellschaften in dieser Regelung nicht explizit erfasst war. Mit dem Beschluss sollte sich der „Zoff im BFH“ - wie der ehemalige Vorsitzende des I. Senats, Prof. Dr. Dietmar Gosch, die Uneinigkeit einst taufte (DStR 2010, 1173) - klären. Das BVerfG kam zu dem Ergebnis, dass die bis dato geltende Gesetzeslage mit dem allgemeinen Gleichheitssatz unvereinbar sei. An den Gesetzgeber erging der Auftrag, „unverzüglich“ eine Neuregelung zu treffen. Mit dem Jahressteuergesetz 2024 v. 2.12.2024, BGBl. I 2024 Nr. 387, ist der Gesetzgeber diesem Regelungsauftrag nachkommen. Hierzu wurde eine neue Nr. 4 in § 6 Abs. 5 S. 3 EStG aufgenommen. Den verfassungsrechtlichen Bedenken wird damit aber nur auf den ersten Blick abgeholfen. Der folgende Beitrag soll die Neuregelung in den bestehenden Normkanon systematisch einordnen, Schwächen der legislativen Vorgehensweise beleuchten und mit einer Handlungsempfehlung an den Gesetzgeber schließen.
Zur Verfassungsmäßigkeit der Ausschließlichkeit einer Zwangsbehandlung im Krankenhaus
Authors: Eufinger Alexander 
Published: February 2025

Zusammenfassung
Medizinische Zwangsmaßnahmen gegen den Willen des Patienten sind bisher nur im Krankenhaus erlaubt. Das BVerfG hat entschieden, dass diese Regelung teilweise verfassungswidrig ist und fordert eine Neuregelung bis 2027. Nach aktueller Gesetzeslage dürfen solche Maßnahmen bei betreuten Personen nur durchgeführt werden, wenn der Betreuer zustimmt und strenge zusätzliche Bedingungen erfüllt sind. Eine davon ist, dass die Maßnahmen ausschließlich während eines stationären Krankenhausaufenthalts erfolgen dürfen. Eine ambulante Behandlung ist ausgeschlossen. Dieser strikte Krankenhausvorbehalt ist verfassungswidrig. Das BVerfG sieht darin einen Verstoß gegen die staatliche Schutzpflicht für die körperliche Unversehrtheit und Gesundheit, wie sie in Art. 2 Abs. 2 S. 1 GG verankert ist.
Rechtsprechungsauslese 2024
Authors: Wäger Christoph 
Published: February 2025

Zusammenfassung
Der EuGH, der sich im Berichtsjahr mit Wirkung ab Anfang Oktober aus der Bearbeitung neuer Vorabentscheidungsersuchen zurückgezogen hat und dies abgesehen von Sonderkonstellationen nunmehr dem EuG überlässt, hat auch im letzten Jahr seiner Alleinzuständigkeit zur Auslegung des unionsrechtlich harmonisierten Mehrwertsteuerrechts die Besteuerungspraxis mit vielfältigen Folgefragen zu seiner Rechtsprechung versorgt. Einem dieser Punkte, der Frage, welche Bedeutung einer Bereicherung im Mehrwertsteuerrecht zukommen kann, soll im Folgenden gesondert nachgegangen werden, bevor in einem zweiten Teil die höchstrichterliche Rechtsprechung des EuGH zu Vorabentscheidungsersuchen und des BFH in Revisionsverfahren in ihrer gesamten Breite dargestellt wird.
Genetic Association of Juvenile Idiopathic Arthritis With Adult Rheumatic Disease
Authors: Fan Jingxian , Hao Jian , Fu Yuqiao , Liu Xiaoyang , Qu Hui-Qi , Glessner Joseph T. , Ji Dandan , Liu Wei , Zheng Gang , Ding Zhiyong , Cui Shuzhong , Xia Qianghua , Hakonarson Hakon , Wei Wei , Li Jin 
Published: December 2024

ImportancePatients with juvenile idiopathic arthritis (JIA) may develop adult rheumatic diseases later in life, and prolonged or recurrent disease activity is often associated with substantial disability; therefore, it is important to identify patients with JIA at high risk of developing adult rheumatic diseases and provide specialized attention and preventive care to them.ObjectiveTo elucidate the full extent of the genetic association of JIA with adult rheumatic diseases, to improve treatment strategies and patient outcomes for patients at high risk of developing long-term rheumatic diseases.Design, Setting, and ParticipantsIn this genetic association study of 4 disease genome-wide association study (GWAS) cohorts from 2013 to 2024 (JIA, rheumatoid arthritis [RA], systemic lupus erythematosus [SLE], and systemic sclerosis [SSc]), patients in the JIA cohort were recruited from the US, Australia, and Norway (with a UK cohort included in the meta-analyzed cohort), while patients in the other 3 cohorts were recruited from US and Western European countries. All analyses were conducted between September 2023 and April 2024.ExposuresGenetic associations.Main Outcomes and MeasuresGenetic correlations and shared genomic loci between JIA and adult rheumatic diseases. Genetic correlation analyses and cross-trait meta-analysis were conducted on the JIA cohort and the summary statistics of the GWASs from adult rheumatic diseases (RA, SLE, and SSc). Mendelian randomization analyses were also conducted.ResultsThis study included 33 207 patients across the 4 cohorts, with 4550 patients in the meta-analyzed JIA cohort (JIA cohort: 1485 patients with arthritis onset before 16 years; 1017 female [68.5%]; 10 352 controls; UK cohort: 3305 patients with JIA; 9196 controls), 143 61 patients in the RA cohort, 5201 patients in the SLE cohort; and 9095 patients in the SSc cohort. After the GWAS result of the JIA cohort was meta-analyzed with the UK JIA cohort, there was a total of 4550 JIA cases and 18 446 controls. The analysis revealed a significant global correlation between JIA and adult rheumatic diseases, with 84 regions harboring signals associated with multiple diseases. Cross-trait analyses uncovered novel disease loci and 20 loci associated with JIA and adult diseases. Mendelian randomization analysis revealed the significant association of 11 proteins with rheumatic disorders. Both shared, organ-specific, and disease-specific critical cell types were highlighted.Conclusions and RelevanceIn this genetic association study, there was significant genetic overlap between JIA and adult rheumatic diseases. These findings may help to refine JIA classification, risk stratification, and therapeutic strategy of repurposing adult disease drugs for pediatric patients with similar mechanisms.
Iatrogenic cerebral amyloid angiopathy and Alzheimer's disease co‐pathology
Authors: Hernández‐Fernández Francisco , Martínez‐Fernández Isabel , Barbella‐Aponte Rosa , Vilar Inmaculada Feria , Ayo‐Martín Oscar , García‐García Jorge , Collado Rosa , Andrés Alberto , Hernández‐Guillamón Mar , Pena Pardo Francisco José , Barrena Cristina , de la Fuente Miguel , Serrano‐Heras Gemma , Melero María , Setién Elena Lozano , López Luis , Segura Tomás 
Published: December 2024

AbstractIatrogenic cerebral amyloid angiopathy, a disease caused by contact with neurosurgical material or human growth hormone contaminated by beta‐amyloid peptide (Aβ), has a prion‐like transmission mechanism. We present a series of three patients under 55 years of age who underwent cranial surgery. All of them developed multiple cerebral hemorrhages, transient focal neurological deficits, and/or cognitive impairment after 3–4 decades. MRI was compatible with CAA, and Aβ deposition was confirmed. The third patient, who had a ventriculoperitoneal valve, also showed Aβ deposition in the peritoneum and diagnostic biomarkers of Alzheimer's disease. Co‐pathology with Alzheimer disease and its iatrogenic transmission should be considered.
Ofatumumab treatment in new‐onset narcolepsy type 1 following SARS‐CoV‐2 infection
Authors: Wang Xiaoli , Zhang Xinbo , Yuan Na , Liu Yonghong 
Published: December 2024

AbstractObjectivesTo explore the efficacy of ofatumumab in new onset narcolepsy type 1 following SARS‐CoV‐2 infection.MethodsWe present a 9‐year‐old girl who experienced new onset narcolepsy type 1 following SARS‐CoV‐2 infection. Polysomnography (PSG) followed by a daytime multiple sleep latency test (MSLT) was under taken after admission. A lumbar puncture was performed to evaluate the CSF orexin‐A level. We assessed the CSF hypocretin‐1 concentration utilizing the RIA kit from Phoenix Pharmaceuticals Inc. HLA typing was performed. Furthermore, we treated the patient with subcutaneous injections of ofatumumab, and followed her for nearly six‐month. The CSF orexin‐A level, CD19+ and total B cell population were measured before and after treatment.ResultsThe girl had experienced SARS‐CoV‐2 infection 4 months before presentation. After that, she started to experience excessive daytime sleepiness and cataplexy. She also began to experience nightmares and violent behaviors during her nocturnal sleep, which were not present before her SARS‐CoV‐2 infection. At the same time, she developed obesity and exhibited psychiatric symptoms such as agitation, anxiety, and aggression. MSLT showed a mean sleep latency of 2.7 min, and 5 times sleep onset REM periods. The CSF orexin‐A level was pathologically low at 34.06 pg/mL, and she tested positive for HLA‐DQB1*06:02. Consequently, a diagnosis of narcolepsy type 1 was confirmed. Before and after treatment with subcutaneous injections of ofatumumab, the CD19+ and total B cell population before treatment and after 1 months showed a significant reduction from 11% and 296 cells per microliter to 0.56% and 11 cells per microliter, respectively. Within a week following ofatumumab therapy, there was a marked improvement in both excessive daytime sleepiness and cataplexy. Notably, her cataplexy was almost entirely resolved following ofatumumab therapy. Her condition remained stable throughout the 9‐month follow‐up period. She could normally attend school.InterpretationThe efficacy of ofatumumab in this case provides additional support for an autoimmune etiology in narcolepsy with cataplexy, highlighting the potential involvement of B‐cells in its pathophysiology. This understanding will aid in the development of specific immunotherapeutic strategies for early implementation upon disease onset.
“It's Just Good Science”: A Qualitative Study Exploring Equity, Diversity, and Inclusion in Canadian Arthritis Research
Authors: Thomas Megan M. , Harrison Mark , Barnabe Cheryl , Ronquillo Charlene E. , Avina‐Zubieta J. Antonio , Samson Anna , Kuluva Michael , Trehan Natasha , De Vera Mary A. 
Published: December 2024

ObjectiveDespite knowledge that health outcomes vary according to patient characteristics, identity, and geography, including underrepresented populations in arthritis research remains a challenge. We conducted interviews to explore how researchers in arthritis have used equity, diversity, and inclusion (EDI) principles to inform their research.MethodsSemistructured interviews were conducted with individuals who 1) have experience conducting arthritis research studies, 2) reside in and/or conduct their research in Canada, and 3) speak English or French. Participants were recruited using purposive and respondent‐driven sampling. Interviews were conducted over video call and audio recordings were transcribed. Template analysis was applied to interview transcripts to explore participant experiences and perceptions of EDI in arthritis research.ResultsParticipants (n = 22) identified that a lack of representation in arthritis research translates to the inability to provide comprehensive care. Participants emphasized considering EDI early in all arthritis research to effectively affect a study. Themes were categorized as benefits, barriers, and facilitators. The perceived benefits were the ability to generate knowledge and reduce health disparities. Barriers included mistrust from historically exploited populations, unintended consequences, lack of access to research opportunities, and logistical challenges. Facilitators included building community partnerships, curating diverse research teams, incentivizing researchers and funder support, and fostering humility in research environments.ConclusionImproving representation in research is needed to improve health outcomes for diverse groups of people living with arthritis. Identified barriers to EDI in research must be addressed and partnerships and supports must be facilitated to achieve more representation in arthritis research within Canada.image
Strain Control of Third Harmonic Generation in Nb2SiTe4 Driven by Tuneable Anisotropic Characteristics
Authors: Ouyang Yihang , Dai Jin , Wan Zhenzhen , Zhou Wenzhe , Xu Tao , Novoselov Kostya S. , Koperski Maciej , Chen Zhihui , He Jun 
Published: December 2024

AbstractStrain engineering constitutes one of the main control knobs for material properties. The material's crystal and band structure can be strongly modified by mechanical strain, thus tailoring the electronic and photonic properties toward specific applications. However, the strain control of the higher‐order nonlinear optical (NLO) processes in crystals characterized by in‐plane anisotropy remains mostly unexplored. It is demonstrated that 2D ternary Nb2SiTe4 crystals provide an excellent platform for tuning NLO properties with uniaxial strain due to the inherently anisotropic band structure around the fundamental bandgap in the near‐infrared region. Resonant conditions between the interband excitations and third harmonic signals are realized, a record‐high third‐order susceptibility of 2.43 × 10−18m2/V2 is observed, exceeding by over an order of magnitude the values reported for commonly used NLO crystals. The measurements of the third harmonic intensity as a function of the linear polarization revealed that the anisotropic characteristics of Nb2SiTe4 can be tuned into qualitatively different regimes by the application of a uniaxial strain along the principal crystallographic axes. Notably, with increasing strain, the characteristic anisotropic direction can be reoriented. The findings provide unique perspectives for applying the modulation of the broadband NLO properties enabled by anisotropic materials in optoelectronics and all‐optical devices.
An NIR‐II Two‐Photon Excitable AIE Photosensitizer for Precise and Efficient Treatment of Orthotopic Small‐Size Glioblastoma
Authors: Xu Zhourui , Li Xue , Yang Zengming , Zhang Zhijun , Zhang Yibin , Fan Miaozhuang , Zeng Yuying , Kang Miaomiao , Shen Yuanyuan , Wang Dong , Xu Gaixia , Tang Ben Zhong 
Published: December 2024

AbstractThe existence of residual small‐size tumors after surgery is a major factor contributing to the high recurrence rate of glioblastoma (GBM). Conventional adjuvant therapeutics involving both chemotherapy and radiotherapy usually exhibit unsatisfactory efficacy and severe side effects. Recently, two‐photon photodynamic therapy (TP‐PDT), especially excited by the second near‐infrared (NIR‐II) light, offers an unprecedented opportunity to address this challenge, attributed to its combinational merits of PDT and TP excitation. However, this attempt has not been explored yet. On the other hand, the lack of high‐performance photosensitizers (PSs) also hinders the progress of TP‐PDT on GBM. Based on those, a robust TP‐PS, termed MeTTh, is constructed intendedly through elaborately integrating multiple beneficial design strategies into a single molecule, which simultaneously achieves excellent NIR‐II excitation, large absorption cross‐section, aggregation‐induced NIR‐I emission, and prominent Type I/II reactive oxygen species generation. Aided by nanofabrication, an impressive brain structure imaging depth of 940 µm is realized. Moreover, MeTTh nanoparticles smoothly implement precise and efficient treatment of small‐size GBM in vivo under a 1040 nm femtosecond laser irradiation. This study represents first‐in‐class using TP‐PDT on GBM, offering new insights for the therapy of small‐size tumors in complex and vital tissues.
Chemical Bath Synthesis of Binder‐Free Nickel Vanadate Cathodes for Hybrid Supercapacitor Systems: Tailoring Morphology and Surface Area via Monitoring Hydrolyzing Agent
Authors: Bhosale Shraddha B. , Kumbhar Sambhaji S. , Patil Sumita S. , Belekar Kuladip G. , Patil Amar M. , Ali Raisuddin , Parale Vinayak G. , Lokhande Chandrakant D. , Patil Umakant M. 
Published: December 2024

AbstractTo boost the energy storage performance of supercapacitor devices, it is essential to design electrode material through rational manipulation of electrode material with their structural and morphological properties. Therefore, the present study highlights the binder‐free, and scalable synthesis of the nickel vanadate (NV) thin films using a chemical bath deposition approach with the variation of the hydrolyzing agent (urea). The present investigation inclusively demonstrates that variations in urea concentration in the synthesis of NV electrode material substantially influence both physicochemical and electrochemical performance. The optimal concentration (0.075 m) of urea in the synthesis of the C‐NV3 sample provides the nanoparticles of NV with a maximum specific surface area of ∼42.1 m2 g−1, delivering a maximum specific capacitance (Csp) of 692 F g−1 at 1 A g−1 current density. Furthermore, both hybrid aqueous supercapacitor device and hybrid solid‐state supercapacitor device (HSSD) are fabricated. The HSSD exhibits a Csp of 84 F g−1 alongside a SE of 29.8 Wh kg−1 at an SP of 1120 W kg−1. Thus, the present work opens a pathway to the binder‐free preparation of NV thin films, which are efficient cathodes in practical applications for hybrid energy storage devices.
Stress‐Induced Anomalous Lithiation Plateau of LiFeyMn1−yPO4 Over High‐Rate Discharging
Authors: Xu Enhao , Wang Tuan , Chen Jinxuan , Hu Jie , Xia Haijun , Wu Hao , Cai Wenlong , Zhang Qianyu , Zhang Yun , Wu Kaipeng 
Published: December 2024

AbstractOlivine‐type LiFeyMn1−yPO4 (LFMP) is a promising cathode candidate with high energy density, chemical stability, and cost efficiency. However, an unidentified anomalous lithiation plateau (P II) often emerges between the Mn2+/Mn3+ and Fe2+/Fe3+ redox reactions, leading to a decrease in energy density. Herein, it is demonstrated that P II originates from the Mn2+/Mn3+ couple, yet it differs from the classical Mn3+ to Mn2+ reaction due to its lower operating voltage. During lithiation, Li+ initially accumulates on the particle surface, forming a lithium‐rich phase, while the interior remains a lithium‐poor phase. As lithiation proceeds, the two‐phase boundary experiences local compressive stress due to the counteracting forces during expansion. This stress compresses the boundary lattice, thereby lowering the operating voltage of Mn3+ and inducing the formation of P II. Such an effect is exacerbated by increased C‐rates and higher Mn‐content. Interestingly, the compressive stress acts as a double‐edged sword by enhancing Li+ diffusion kinetics and mitigating Jahn–Teller distortion, thereby fully unlocking the capacity of Mn3+. Furthermore, a particle‐size‐reduction strategy is developed to address the P II, which decreases its contribution from 28.59% to 7.77% at 2 C. These findings deepen the understanding of lithiation mechanisms in LFMP and offer novel insights for developing high‐power/voltage olivine‐type cathodes.
Generating Strong Circularly Polarized Luminescence from Self‐assembled Films of Chiral Selenium Nanoparticles and Upconversion Nanoparticles
Authors: Zhangsun Hui , Xu Liguang , Qu Aihua , Xu Chuanlai , Kuang Hua , Hao Changlong 
Published: December 2024

AbstractCircularly polarized luminescence (CPL) has garnered significant research attention. Achieving a high luminescence dissymmetry factor (glum) is a key challenge in this field. Herein, we reported, for the first time, the fabrication of a chiral assembled film consisting of chiral D‐/L‐Selenium nanoparticles (D‐/L‐Se NPs) and DSPE‐PEG‐NH2 modified upconversion nanoparticles (DPNUCNPs) with remarkable CPL properties that were generated by the interfacial self‐assembly technique. The chiral Se/DPNUCNPs films, consisting of three layers (3L) of D‐/L‐Se films and 3L DPNUCNPs films, exhibited the highest circular dichroism (CD) response and the strongest CPL signals. Under laser excitation at 980 nm, the 3L D‐/L‐Se/3L DPNUCNPs assembled films displayed symmetric CPL signals between 400 and 600 nm, with a maximum |glum| value of 0.68. The interaction between DPNUCNPs and Se NPs involves energy transfer and chirality transfer, along with the formation of spin‐polarized excitons, thereby resulting in CPL activity. Furthermore, the chiral Se/DPNUCNPs films were patterned for anti‐counterfeit and encryption applications. Our study provides a novel guide for fabricating chiral nanomaterials with strong CPL response.
Unusual Endotaxy Growth of Hexagonal Nanosheets by the Self‐Assembly of a Homopolymer
Authors: Gao Chenchen , Sun Hui , Du Jianzhong 
Published: December 2024

AbstractA classical crystallization usually grows epitaxially from a crystal nucleus. Presented in this study is an unusual endotaxy growth manner of a crystalline homopolymer to form hexagonal nanosheets. The amphiphilic homopolymer, poly(3‐(4‐(phenyldiazenyl)phenoxy)propyl methacrylate) (PAzoPMA), is first annealed in isopropanol to afford a hexagonal nut‐like structure. Then, the PAzoPMA crystallizes from the inner wall to the center to form a thin bottom, which grows upwards along the bottom, leading to the formation of the evenly hexagonal nanosheets. The energy fluctuation by molecular dynamics (MD) simulation during self‐assembly confirms the packing state of PAzoPMA chains in different solvents. In isopropanol, the total energy is the lowest, demonstrating the tight regular arrangement of polymer chains. In addition, the non‐bonding interaction energy is also the lowest, leading to the favorable contact with solvent molecules and the formation of hexagonal nanosheets. Otherwise, nanowires and giant large compound micelles are formed in ethanol and n‐butanol, respectively. Overall, an unusual endotaxy crystallization manner of an amphiphilic homopolymer is observed during the preparation of hexagonal nanosheets, which brings fresh insight for understanding the crystallization behavior of polymers and preparing functional soft nanomaterials.
Klebsiella pneumoniae Glycoconjugate Vaccine Leads Based on Semi‐Synthetic O1 and O2ac Antigens
Authors: Sianturi Julinton , Weber Fabienne , Singh Rajat Kumar , Lingscheid Tilman , Tober‐Lau Pinkus , Kurth Florian , Fries Bettina C. , Seeberger Peter H. 
Published: December 2024

AbstractKlebsiella pneumoniae (KP) is a common opportunistic pathogen that emerged as a new critical threat to human health, due to its hypervirulence and widespread resistance against many antibiotics, including carbapenems. Alternative intervention strategies such as vaccines are not available. Cell‐surface lipopolysaccharides (LPS) and capsular polysaccharides (CPS) are attractive targets for vaccine development. We present a method to synthesize LPS substructures, covering over 70 % of virulent KP strains that were used to characterize the antibody repertoire of infected patients. Thereby, glycoconjugate vaccine leads against the Klebsiella pneumoniae serotypes O1, O2a, O2afg and O2ac have been identified.