bluuebunny/crossref_metadata_2025_split huggingface dataset:
Gewerberaummiete – Die Entwicklungen der Rechtsprechung im 2. Halbjahr 2023
Authors: Burbulla Rainer 
Published: September 2024

Zusammenfassung
Während das 1. Halbjahr 2023 v. a. durch „Hiobsbotschaften“ am Bau gekennzeichnet war, „beruhigten“ sich die Entwicklungen in der Gewerberaummiete im 2. Halbjahr 2023 ein wenig. So waren vermehrt „Vermietungsaktivitäten“, wie neue Vertragsschlüsse oder aber der Abschluss von Nachträgen zu bestehenden Mietverträgen zu verzeichnen, und auch die Rechtsprechung zur Gewerberaummiete blieb im 2. Halbjahr 2023 durchaus „überschaubar“. Gleichwohl waren wiederum praxisrelevante Entscheidungen zu den „mietrechtlichen Dauerbrennern“ wie der Schriftform, Betriebs- und Nebenkosten und Gewährleistungsrechten sowie prozessuale Themen zu beobachten.
Aktuelle Zweifelsfragen zur Wegzugsbesteuerung natürlicher Personen – Teil 2 — Zugleich kritische Analyse des neugefassten AEAStG
Authors: Hübner Hendrik , Köring Nils , Schildmann Henning 
Published: September 2024

Zusammenfassung
Nachdem im ersten Teil des Beitrags (Ubg 2024, 430) zunächst die Problematik von Mitarbeiteroptionen im Kontext der Wegzugsbesteuerung aufgearbeitet worden ist und zwei konkrete Praxisfälle unter Berücksichtigung des neugefassten AEAStG kritisch analysiert wurden, werden im zweiten Teil des Beitrags zwei weitere Praxisfälle genauer analysiert, bevor abschließend der aktuelle Stand der (noch immer nicht beendeten) Diskussion um die Gewährung einer dauerhaften zinslosen Stundung bei einem Wegzug in die Schweiz aufgearbeitet und erörtert wird.
Die „tatsächliche Durchführung“ eines Ergebnisabführungsvertrags in „angemessener Zeit“
Authors: Kilincsoy Ege-Aksel , Jochimsen-von Gfug Claus 
Published: September 2024

Zusammenfassung
Durch die höchstrichterliche Finanzrechtsprechung ist noch nicht geklärt worden, ob Ansprüche aus Ergebnisabführungsverträgen bei Organschaften „zeitnah“ erfüllt werden müssen. In den beiden Urteilen des FG Köln sowie des FG Hamburg ist dieses Erfordernis nunmehr im Grundsatz bejaht worden. Der vorliegende Beitrag greift diese Rechtsprechung auf, um aufzuzeigen, wie das Kriterium der „Zeitnähe“ über die beiden Fälle hinaus auszulegen sein sollte.
Abrupt Bølling warming and ice saddle collapse contributions to the Meltwater Pulse 1a rapid sea level rise
Authors: Gregoire Lauren J. , Otto‐Bliesner Bette , Valdes Paul J. , Ivanovic Ruza 
Published: August 2016

AbstractElucidating the source(s) of Meltwater Pulse 1a, the largest rapid sea level rise caused by ice melt (14–18 m in less than 340 years, 14,600 years ago), is important for understanding mechanisms of rapid ice melt and the links with abrupt climate change. Here we quantify how much and by what mechanisms the North American ice sheet could have contributed to Meltwater Pulse 1a, by driving an ice sheet model with two transient climate simulations of the last 21,000 years. Ice sheet perturbed physics ensembles were run to account for model uncertainties, constraining ice extent and volume with reconstructions of 21,000 years ago to present. We determine that the North American ice sheet produced 3–4 m global mean sea level rise in 340 years due to the abrupt Bølling warming, but this response is amplified to 5–6 m when it triggers the ice sheet saddle collapse.
Ranking the strongest ENSO events while incorporating SST uncertainty
Authors: Huang Boyin , L'Heureux Michelle , Hu Zeng‐Zhen , Zhang Huai‐Min 
Published: August 2016

AbstractThe strength of El Niño–Southern Oscillation (ENSO) is often measured using a single, discrete value of the Niño index. However, this method does not consider the sea surface temperature (SST) uncertainty associated with the observations and data processing. On the basis of the Niño3.4 index and its uncertainty, we find that the strength of the three strongest ENSO events is not separable at 95% confidence level. The monthly peak SST anomalies in the most recent 2015–2016 El Niño is tied with 1997–1998 and 1982–1983 El Niño as the strongest. The three most negative monthly Niño values occur within the 1955–1956, 1973–1974, and 1975–1976 La Niña events, which cannot be discriminated by rank. The histograms of 1000‐member ensemble analysis support the conclusion that the strength of the three strongest ENSO events is not separable. These results highlight that the ENSO ranking has to include the SST uncertainty.
Thermodynamic and elastic properties of pyrope at high pressure and high temperature by first‐principles calculations
Authors: Hu Yi , Wu Zhongqing , Dera Przemyslaw K. , Bina Craig R. 
Published: August 2016

AbstractPyrope is an Mg end‐member garnet, which constitutes up to ~15% of the upper mantle. Thermodynamic and thermoelastic properties of garnet at high pressure and high temperature are important for understanding the composition and structure of the Earth. Here we report the first‐principles calculations of vibrational properties, thermodynamic properties, and elasticity of pyrope over a wide pressure and temperature range. The calculated results exhibit good consistency with the available experimental results and provide values up to the pressure and temperature range that are challenging for experiments to achieve and measure. Pyrope is almost isotropic at high pressure. The elastic moduli, especially the shear modulus of pyrope, exhibit nonlinear pressure and temperature dependences. Density and seismic velocities of pyrope along with piclogite, pyrolite, and eclogite are compared with seismic models along the normal upper mantle and the cold subducting lithospheric plate geotherms. Pyrope has the highest density and seismic velocities among the major minerals of the upper mantle along these geotherms. Eclogite with 30% pyrope and 70% clinopyroxene is denser than the surrounding mantle even along the normal upper mantle geotherm and becomes still denser along the cold slab geotherm. Seismic velocities of eclogite with 30% pyrope along the normal upper mantle geotherm are slower than the surrounding mantle but along the cold slab geotherm are faster than the surrounding mantle.
New perspectives on self‐similarity for shallow thrust earthquakes
Authors: Denolle Marine A. , Shearer Peter M. 
Published: August 2016

AbstractScaling of dynamic rupture processes from small to large earthquakes is critical to seismic hazard assessment. Large subduction earthquakes are typically remote, and we mostly rely on teleseismic body waves to extract information on their slip rate functions. We estimate the P wave source spectra of 942 thrust earthquakes of magnitude Mw 5.5 and above by carefully removing wave propagation effects (geometrical spreading, attenuation, and free surface effects). The conventional spectral model of a single‐corner frequency and high‐frequency falloff rate does not explain our data, and we instead introduce a double‐corner‐frequency model, modified from the Haskell propagating source model, with an intermediate falloff of f−1. The first corner frequency f1 relates closely to the source duration T1, its scaling follows
for Mw<7.5, and changes to
for larger earthquakes. An elliptical rupture geometry better explains the observed scaling than circular crack models. The second time scale T2 varies more weakly with moment,
, varies weakly with depth, and can be interpreted either as expressions of starting and stopping phases, as a pulse‐like rupture, or a dynamic weakening process. Estimated stress drops and scaled energy (ratio of radiated energy over seismic moment) are both invariant with seismic moment. However, the observed earthquakes are not self‐similar because their source geometry and spectral shapes vary with earthquake size. We find and map global variations of these source parameters.
A novel approach to validate satellite soil moisture retrievals using precipitation data
Authors: Karthikeyan L. , Kumar D. Nagesh 
Published: August 2016

AbstractA novel approach is proposed that attempts to validate passive microwave soil moisture retrievals using precipitation data (applied over India). It is based on the concept that the expectation of precipitation conditioned on soil moisture follows a sigmoidal convex‐concave‐shaped curve, the characteristic of which was recently shown to be represented by mutual information estimated between soil moisture and precipitation. On this basis, with an emphasis over distribution‐free nonparametric computations, a new measure called Copula‐Kernel Density Estimator based Mutual Information (CKDEMI) is introduced. The validation approach is generic in nature and utilizes CKDEMI in tandem with a couple of proposed bootstrap strategies, to check accuracy of any two soil moisture products (here Advanced Microwave Scanning Radiometer–EOS sensor's Vrije Universiteit Amsterdam‐NASA (VUAN) and University of Montana (MONT) products) using precipitation (India Meteorological Department) data. The proposed technique yields a “best choice soil moisture product” map which contains locations where any one of the two/none of the two/both the products have produced accurate retrievals. The results indicated that in general, VUA‐NASA product has performed well over University of Montana's product for India. The best choice soil moisture map is then integrated with land use land cover and elevation information using a novel probability density function‐based procedure to gain insight on conditions under which each of the products has performed well. Finally, the impact of using a different precipitation (Asian Precipitation‐Highly‐Resolved Observational Data Integration Towards Evaluation of Water Resources) data set over the best choice soil moisture product map is also analyzed. The proposed methodology assists researchers and practitioners in selecting the appropriate soil moisture product for various assimilation strategies at both basin and continental scales.
Observational constraints on glyoxal production from isoprene oxidation and its contribution to organic aerosol over the Southeast United States
Authors: Li Jingyi , Mao Jingqiu , Min Kyung‐Eun , Washenfelder Rebecca A. , Brown Steven S. , Kaiser Jennifer , Keutsch Frank N. , Volkamer Rainer , Wolfe Glenn M. , Hanisco Thomas F. , Pollack Ilana B. , Ryerson Thomas B. , Graus Martin , Gilman Jessica B. , Lerner Brian M. , Warneke Carsten , de Gouw Joost A. , Middlebrook Ann M. , Liao Jin , Welti André , Henderson Barron H. , McNeill V. Faye , Hall Samuel R. , Ullmann Kirk , Donner Leo J. , Paulot Fabien , Horowitz Larry W. 
Published: August 2016

AbstractWe use a 0‐D photochemical box model and a 3‐D global chemistry‐climate model, combined with observations from the NOAA Southeast Nexus (SENEX) aircraft campaign, to understand the sources and sinks of glyoxal over the Southeast United States. Box model simulations suggest a large difference in glyoxal production among three isoprene oxidation mechanisms (AM3ST, AM3B, and Master Chemical Mechanism (MCM) v3.3.1). These mechanisms are then implemented into a 3‐D global chemistry‐climate model. Comparison with field observations shows that the average vertical profile of glyoxal is best reproduced by AM3ST with an effective reactive uptake coefficient γglyx of 2 × 10−3 and AM3B without heterogeneous loss of glyoxal. The two mechanisms lead to 0–0.8 µg m−3 secondary organic aerosol (SOA) from glyoxal in the boundary layer of the Southeast U.S. in summer. We consider this to be the lower limit for the contribution of glyoxal to SOA, as other sources of glyoxal other than isoprene are not included in our model. In addition, we find that AM3B shows better agreement on both formaldehyde and the correlation between glyoxal and formaldehyde (RGF = [GLYX]/[HCHO]), resulting from the suppression of δ‐isoprene peroxy radicals. We also find that MCM v3.3.1 may underestimate glyoxal production from isoprene oxidation, in part due to an underestimated yield from the reaction of isoprene epoxydiol (IEPOX) peroxy radicals with HO2. Our work highlights that the gas‐phase production of glyoxal represents a large uncertainty in quantifying its contribution to SOA.
Measurements and models of reactive transport in geological media
Authors: Berkowitz Brian , Dror Ishai , Hansen Scott K. , Scher Harvey 
Published: August 2016

AbstractReactive chemical transport plays a key role in geological media across scales, from pore scale to aquifer scale. Systems can be altered by changes in solution chemistry and a wide variety of chemical transformations, including precipitation/dissolution reactions that cause feedbacks that directly affect the flow and transport regime. The combination of these processes with advective‐dispersive‐diffusive transport in heterogeneous media leads to a rich spectrum of complex dynamics. The principal challenge in modeling reactive transport is to account for the subtle effects of fluctuations in the flow field and species concentrations; spatial or temporal averaging generally suppresses these effects. Moreover, it is critical to ground model conceptualizations and test model outputs against laboratory experiments and field measurements. This review emphasizes the integration of these aspects, considering carefully designed and controlled experiments at both laboratory and field scales, in the context of development and solution of reactive transport models based on continuum‐scale and particle tracking approaches. We first discuss laboratory experiments and field measurements that define the scope of the phenomena and provide data for model comparison. We continue by surveying models involving advection‐dispersion‐reaction equation and continuous time random walk formulations. The integration of measurements and models is then examined, considering a series of case studies in different frameworks. We delineate the underlying assumptions, and strengths and weaknesses, of these analyses, and the role of probabilistic effects. We also show the key importance of quantifying the spreading and mixing of reactive species, recognizing the role of small‐scale physical and chemical fluctuations that control the initiation of reactions.
New capabilities of the upgraded EISCAT high‐power HF facility
Authors: Rietveld M. T. , Senior A. , Markkanen J. , Westman A. 
Published: August 2016

AbstractThe high‐power HF (high‐frequency) facility (commonly known as Heating) near Tromsø, Norway, which is an essential part of the European Incoherent Scatter Scientific Association, has been upgraded in certain key areas in recent years. It is one of only four similar facilities in the world operating at present. An updated description of the facility is given, together with scientific motivation and some results. The main high‐power parts such as transmitters, feed‐system, and antennas remain essentially the same as built in the late 1970s. The improvements are in the areas of radio frequency waveform generation, computer control, and monitoring. In particular, fast stepping in frequency is now possible, an important aspect in examining features close to harmonics of the electron gyrofrequency. One antenna array has been modified to allow reception to implement an HF radar mode for mesospheric and magnetospheric probing. More realistic modeling of the antenna gain gives improved estimates of the total effective radiated power for both wanted and unwanted circular polarizations. Results are presented by using these new capabilities, but their full scientific potential has yet to be achieved.
Indium‐Catalyzed Formal N‐Arylation and N‐Alkylation of Pyrroles with Amines
Authors: Yonekura Kyohei , Oki Kenji , Tsuchimoto Teruhisa 
Published: August 2016

AbstractUnder indium Lewis acid catalysis, a nitrogen atom of N‐unsubstituted pyrroles was replaced with a nitrogen atom of primary amines, thereby producing N‐aryl‐ and N‐alkylpyrroles. This system formally introducing such carbon frameworks to the pyrrole nitrogen atom shows unique selectivity: only the H−N(pyrrolyl) unit undergoes the N‐arylation and N‐alkylation even in the coexistence of a similar H−N(indolyl) part; and an aryl–halogen bond remains intact. These are clearly different from the typical method depending on the C−N(pyrrolyl) bond‐forming reaction with organic halides as substrates. From a viewpoint of pyrrole N‐protection–deprotection chemistry, worth noting is that a methyl group on the pyrrole nitrogen atom can be removed, albeit in a formal way.magnified image
Factors impacting cerebrospinal fluid leak rates in endoscopic sellar surgery
Authors: Karnezis Tom T. , Baker Andrew B. , Soler Zachary M. , Wise Sarah K. , Rereddy Shruthi K. , Patel Zara M. , Oyesiku Nelson M. , DelGaudio John M. , Hadjipanayis Constantinos G. , Woodworth Bradford A. , Riley Kristen O. , Lee John , Cusimano Michael D. , Govindaraj Satish , Psaltis Alkis , Wormald Peter John , Santoreneos Steve , Sindwani Raj , Trosman Samuel , Stokken Janalee K. , Woodard Troy D. , Recinos Pablo F. , Vandergrift W. Alexander , Schlosser Rodney J. 
Published: August 2016

BackgroundIn patients undergoing transnasal endoscopic sellar surgery, an analysis of risk factors and predictors of intraoperative and postoperative cerebrospinal fluid leak (CSF) would provide important prognostic information.MethodsA retrospective review of patients undergoing endoscopic sellar surgery for pituitary adenomas or craniopharyngiomas between 2002 and 2014 at 7 international centers was performed. Demographic, comorbidity, and tumor characteristics were evaluated to determine the associations between intraoperative and postoperative CSF leaks. Correlations between reconstructive and CSF diversion techniques were associated with postoperative CSF leak rates. Odds ratios (OR) were identified using a multivariate logistic regression model.ResultsData were collected on 1108 pituitary adenomas and 53 craniopharyngiomas. Overall, 30.1% of patients had an intraoperative leak and 5.9% had a postoperative leak. Preoperative factors associated with increased intraoperative leaks were mild liver disease, craniopharyngioma, and extension into the anterior cranial fossa. In patients with intraoperative CSF leaks, postoperative leaks occurred in 10.3%, with a higher postoperative leak rate in craniopharyngiomas (20.8% vs 5.1% in pituitary adenomas). Once an intraoperative leak occurred, craniopharyngioma (OR = 4.255, p = 0.010) and higher body mass index (BMI) predicted postoperative leak (OR = 1.055, p = 0.010). In patients with an intraoperative leak, the use of septal flaps reduced the occurrence of postoperative leak (OR = 0.431, p = 0.027). Rigid reconstruction and CSF diversion techniques did not impact postoperative leak rates.ConclusionIntraoperative CSF leaks can occur during endoscopic sellar surgery, especially in larger tumors or craniopharyngiomas. Once an intraoperative leak occurs, risk factors for postoperative leaks include craniopharyngiomas and higher BMI. Use of septal flaps decreases this risk.
Immunoglobulin replacement therapy reduces chronic rhinosinusitis in patients with antibody deficiency
Authors: Walsh Jarrett E. , Gurrola Jose G. , Graham Scott M. , Mott Sarah L. , Ballas Zuhair K 
Published: August 2016

BackgroundPatients with primary antibody deficiencies have an increased frequency of sinonasal and pulmonary infections. Immunoglobulin (Ig) replacement is a standard therapy for common variable immunodeficiency (CVID) and other antibody deficiency diseases. Although there is convincing evidence that Ig replacement reduces pulmonary infections, there is little evidence that it reduces sinus infections or abates chronic rhinosinusitis (CRS). This study aims to identify the impact of Ig replacement on CRS in antibody deficiencies.MethodsA single‐center, retrospective chart review of adult patients from 1995 to 2015 was performed. Inclusion criteria were diagnosis of CVID or specific antibody deficiency (SAD), history of CRS requiring medical and/or surgical management within the year prior to presentation, treatment with Ig replacement therapy, and follow‐up interval of at least 1 year after initiating Ig replacement. Patients with secondary immune deficiencies were excluded. Thirty‐one patients met criteria. Data collected included pretreatment and posttreatment Lund‐Mackay scores, and frequency of sinusitis and pulmonary infections requiring rescue antibiotics. Statistical analysis was performed using Wilcoxon signed‐rank tests.ResultsA significant decline in the Lund‐Mackay score was evidenced from pretreatment to posttreatment (p < 0.01). Treatment also resulted in significantly lower rates of sinusitis (p < 0.01) and pulmonary infections (p < 0.01). Additionally, 56% of patients who were on prophylactic antibiotics prior to Ig replacement were able to discontinue their use.ConclusionWe present objective evidence showing that Ig replacement therapy has a positive impact on the frequency of sinusitis and confirm its positive impact on pulmonary infections in adult patients with CVID and SAD.
Poly(ɛ‐caprolactone)/polyhedral oligomeric silsesquioxane hybrids: Crystallization behavior and thermal degradation
Authors: Xia Sainan , Liu Qingsheng , Shen Ying , Yao Pengfei , Deng Bingyao 
Published: August 2016

ABSTRACTBiodegradable organic–inorganic hybrids based on poly(ɛ‐caprolactone) (PCL) and polyhedral oligomeric silsesquioxane (POSS) with 5.3–21.3 wt % POSS were synthesized via ring‐opening polymerization (ROP). Chemical structures of the polymers were characterized by proton nuclear magnetic resonance (1H NMR), fourier transform infrared spectroscopy (FTIR), and gel permeation chromatography (GPC). X‐ray diffraction (XRD) analysis illustrated that both POSS and PCL segment in POSS/PCL hybrids could crystallize and form two well‐separated crystalline phases except in the one with low content of POSS (5.3 wt %). Melting behavior and non‐isothermal crystallization kinetics of POSS/PCL hybrids were studied by differential scanning calorimeter (DSC). The results indicated that the POSS segment suppressed crystallization of the PCL segment to some extent. Polarizing optical microscope (POM) images showed that POSS/PCL hybrids with the highest POSS loading (21.3 wt %) possessed “snowflake” shape crystals whereas the ones with relatively low POSS loading exhibited classic spherulites. Thermogravimetry (TG) measurement revealed that thermal degradation of POSS/PCL hybrids proceeded by four‐step while PCL homopolymers degraded by a single step. © 2016 Wiley Periodicals, Inc. J. Appl. Polym. Sci. 2016, 133, 44113.
C−H Bond Activation/Arylation Catalyzed by Arene–Ruthenium–Aniline Complexes in Water
Authors: Binnani Chinky , Tyagi Deepika , Rai Rohit K. , Mobin Shaikh M. , Singh Sanjay K. 
Published: August 2016

AbstractWater‐soluble arene–ruthenium complexes coordinated with readily available aniline‐based ligands were successfully employed as highly active catalysts in the C−H bond activation and arylation of 2‐phenylpyridine with aryl halides in water. A variety of (hetero)aryl halides were also used for the ortho‐C−H bond arylation of 2‐phenylpyridine to afford the corresponding ortho‐ monoarylated products as major products in moderate to good yields. Our investigations, including time‐scaled NMR spectroscopy and mass spectrometry studies, evidenced that the coordinating aniline‐based ligands, having varying electronic and steric properties, had a significant influence on the catalytic activity of the resulting arene–ruthenium–aniline‐based complexes. Moreover, mass spectrometry identification of the cycloruthenated species, {(η6‐arene)Ru(κ2‐C,N‐phenylpyridine)}+, and several ligand‐coordinated cycloruthenated species, such as [(η6‐arene)Ru(4‐methylaniline)(κ2‐C,N‐phenylpyridine)]+, found during the reaction of 2‐phenylpyridine with the arene–ruthenium–aniline complexes further authenticated the crucial roles of these species in the observed highly active and tuned catalyst. At last, the structures of a few of the active catalysts were also confirmed by single‐crystal X‐ray diffraction studies.