bluuebunny/crossref_metadata_2025_split huggingface dataset:
Die geplante Stiftung Generationenkapital zur langfristigen Rentenniveausicherung – rechtliche Herausforderungen bei der kapitalgedeckten Finanzierung ihr übertragener Aufgaben
Authors: Dettmeier Michael , Bell Miriam le , Paraschiakos Christos 
Published: September 2024

Zusammenfassung
Die Verfasser beleuchten den Gesetzesentwurf der Bundesregierung zur Errichtung einer Stiftung Generationenkapital. Auch wenn sich die Bundesregierung am Vorbild des „Fonds zur Finanzierung der kerntechnischen Entsorgung“ (KENFO) orientiert, um in die teilweise Kapitaldeckung der Finanzierung der gesetzlichen Rentenversicherung einzusteigen, betritt sie juristisch weitgehend unerforschtes Gebiet. Das gilt insbesondere für die geplante Verwaltung der Stiftung durch den KENFO. Der Beitrag beschreibt den verfassungs-, vergabe-, beihilfe- und steuerrechtlichen Rahmen, in den das Vorhaben eingebettet ist, und unternimmt eine erste Würdigung des Entwurfs in diesem Kontext.
Ausgewählte Aspekte der Krankenhausreform
Authors: Felix Dagmar 
Published: September 2024

Zusammenfassung
Die geplante Krankenhausreform gehört zweifellos zu den größten Reformprojekten der letzten Jahre - und angesichts von Preissteigerungen und zunehmender Personalknappheit besteht insoweit offensichtlich auch dringender Handlungsbedarf. Was sich politisch durchsetzen lässt, ist das eine - das andere ist die konkrete juristische Umsetzung der von der Regierungskommission gemachten Vorschläge. Der vorliegende Beitrag befasst sich auf der Grundlage des Entwurfs des KHVVG in der Kabinettsfassung mit einigen ausgewählten Problemfeldern.
Bestimmung einer risikofreien Rendite bei der funktionsschwachen Konzernfinanzierung oder: die Quadratur des Kreises — Eine kritische Analyse und ökonomische Möglichkeiten zur Einschätzung
Authors: Eymann Stefan , Grams Alexander 
Published: September 2024

Zusammenfassung
Der Beitrag befasst sich mit der risikofreien Rendite, um eine funktionsschwache Konzernfinanzierungsgesellschaft fremdvergleichskonform zu vergüten. Die OECD-Verrechnungspreisleitlinien 2022 sehen für eine funktionsschwache Konzernfinanzierungsgesellschaft eine Vergütung anhand einer risikofreien Rendite vor. Die OECD erkennt dabei, dass eine Rendite ohne Risiko nicht existiert. Es sind Referenzwerte aufzuzeigen, deren Risiken mit den jeweiligen Leitwährungen Euro und US-Dollar werden hier aufgezeigt.
Der Grundsatz der Einheitlichkeit der Leistung im Fokus von § 12 Abs. 2 Nr. 11 UStG — Zugleich eine Anmerkung zu den Vorlagebeschlüssen des BFH, XI R 11/23, XI R 13/23 und XI R 14/23 v. 10.1.2024
Authors: Nieskens Hans 
Published: September 2024

Zusammenfassung
Mit drei weiteren Vorlagebeschlüssen an den EuGH will der BFH nochmals Antworten zum nationalen Aufteilungsgebot bei einer einheitlichen Leistung, diesmal für den Bereich der Steuersatzermäßigungsvorschrift des § 12 Abs. 2 Nr. 11 Satz 2 UStG.
Magnetostrictive Devices
Authors: Dapino Marcelo J. , Deng Zhangxiang , Calkins Frederick T. , Flatau Alison B. 
Published: August 2016

Magnetostrictive materials exhibit coupling between magnetic and mechanical energies. This bidirectional energy exchange can be employed for actuation, sensing, and energy harvesting. All ferromagnetic materials exhibit the magnetostrictive effect, but only certain iron–rare earth alloys, iron–gallium alloys, amorphous metals, and iron‐ aluminum alloys exhibit sufficiently high magnetostriction for commercial use. Because the magnetostrictive effect is an intrinsic material property that is robust against external factors such as stress and cyclic fatigue, magnetostrictive devices are suitable for harsh environments.This article provides an overview ofmagnetostrictivematerials and devices, particularly focused on Metglas, Terfenol‐D, and Galfenol. Various transducer topologies are presented and discussed, along with quantification of performance metrics and experimental aspects related to understanding and harnessing the intrinsic nonlinearities of magnetostrictive materials. Selected modeling approaches considering both constitutive material behavior and system response are presented.
Microcellular Plastics
Authors: Wong Anson , Guo Huimin , Kumar Vipin , Park Chul B. , Suh Nam P. 
Published: August 2016

AbstractMicrocellular plastics are typically thermoplastic polymers with a large number (∼billions per cm3) of tiny bubbles (of the order of 10 μm in diameter). Their densities can range from 3% to 95% of the solid polymer depending on the volume taken by the bubbles (which are denoted as cells in this paper). In general, microcellular plastics exhibit superior impact strength, toughness, fatigue life, thermal stability, dielectric strength, thermal and acoustical insulation performance, as well as optical properties, relatively to the solid counterparts. Other advantages of microcellular plastics include higher productivity due to its faster processing times and sink‐mark free injection‐molded parts with no residual stress and high dimensional stability. Owing to these unique properties, there are a large number of applications of microcellular plastics, particularly in automotive industries. This article summarizes the science and technology of microcellular plastics. To be specific, their history, science (ie, generation of polymer–gas solution, cell nucleation, growth, deterioration and stabilization), solid‐state processing technologies, continuous processing technologies (ie, extrusion and injection molding), design guidelines of each processing technologies, as well as the properties and application of microcellular plastics, are discussed in detail.
Comment on “Climate and agricultural land use change impacts on streamflow in the upper midwestern United States,” by Satish C. Gupta et al.
Authors: Belmont Patrick , Stevens John R. , Czuba Jonathan A. , Kumarasamy Karthik , Kelly Sara A. 
Published: August 2016

AbstractThe paper “Climate and agricultural land use change impacts on streamflow in the upper midwestern United States” by Satish C. Gupta, Andrew C. Kessler, Melinda K. Brown, and Francis Zvomuya (hereafter referred to as Gupta et al.) purports to evaluate “the relative importance of changes in precipitation and LULC (land use, land cover) on streamflow in 29 Hydrologic Unit Code 008 watersheds in the Upper Midwestern United States.” However, as we report here, the approach used by Gupta et al. is wholly inadequate for making such an evaluation. Gupta et al. use strong language to criticize other studies and imply a level of certainty that goes well beyond, and in some cases is entirely unsupported by, the results they have presented. We take this opportunity to point out several critical flaws in their study.
Projected changes of Antarctic krill habitat by the end of the 21st century
Authors: Piñones Andrea , Fedorov Alexey V. 
Published: August 2016

AbstractClimate change is rapidly shaping the living environment of the most abundant keystone species of the Antarctic marine food web, Antarctic krill. Projected future changes for the krill habitat include a sustained increase in ocean temperature and changes in sea ice and chlorophyll a. Here we investigate how these factors affect the early life history of krill and identify the regions around Antarctica where the impact will be greatest. Our tool is a temperature‐dependent krill growth model forced by data from comprehensive greenhouse warming simulations. We find that by the year 2100 localized regions along the western Weddell Sea, isolated areas of the Indian Antarctic , and the Amundsen/Bellingshausen Sea will support successful spawning habitats for krill. The failure of potentially successful spawning will have a strong impact on the already declining adult populations with consequences for the Antarctic marine food web, having both ecological and commercial ramifications.
Eddies reduce denitrification and compress habitats in the Arabian Sea
Authors: Lachkar Zouhair , Smith Shafer , Lévy Marina , Pauluis Olivier 
Published: August 2016

AbstractThe combination of high biological production and weak oceanic ventilation in regions, such as the northern Indian Ocean and the eastern Pacific and Atlantic, cause large‐scale oxygen minimum zones (OMZs) that profoundly affect marine habitats and alter key biogeochemical cycles. Here we investigate the effects of eddies on the Arabian Sea OMZ—the world's thickest—using a suite of regional model simulations with increasing horizontal resolution. We find that isopycnal eddy transport of oxygen to the OMZ region limits the extent of suboxia so reducing denitrification, increasing the supply of nitrate to the surface, and thereby enhancing biological production. That same enhanced production generates more organic matter in the water column, amplifying oxygen consumption below the euphotic zone, thus increasing the extent of hypoxia. Eddy‐driven ventilation likely plays a similar role in other low‐oxygen regions and thus may be crucial in shaping marine habitats and modulating the large‐scale marine nitrogen cycle.
Rapid flattening of butterfly pitch angle distributions of radiation belt electrons by whistler‐mode chorus
Authors: Yang Chang , Su Zhenpeng , Xiao Fuliang , Zheng Huinan , Wang Yuming , Wang Shui , Spence H. E. , Reeves G. D. , Baker D. N. , Blake J. B. , Funsten H. O. 
Published: August 2016

AbstractVan Allen radiation belt electrons exhibit complex dynamics during geomagnetically active periods. Investigation of electron pitch angle distributions (PADs) can provide important information on the dominant physical mechanisms controlling radiation belt behaviors. Here we report a storm time radiation belt event where energetic electron PADs changed from butterfly distributions to normal or flattop distributions within several hours. Van Allen Probes observations showed that the flattening of butterfly PADs was closely related to the occurrence of whistler‐mode chorus waves. Two‐dimensional quasi‐linear STEERB simulations demonstrate that the observed chorus can resonantly accelerate the near‐equatorially trapped electrons and rapidly flatten the corresponding electron butterfly PADs. These results provide a new insight on how chorus waves affect the dynamic evolution of radiation belt electrons.
Analysis of MESSENGER high‐resolution images of Mercury's hollows and implications for hollow formation
Authors: Blewett David T. , Stadermann Amanda C. , Susorney Hannah C. , Ernst Carolyn M. , Xiao Zhiyong , Chabot Nancy L. , Denevi Brett W. , Murchie Scott L. , McCubbin Francis M. , Kinczyk Mallory J. , Gillis‐Davis Jeffrey J. , Solomon Sean C. 
Published: August 2016

AbstractHigh‐resolution images from MESSENGER provide morphological information on the nature and origin of Mercury's hollows, small depressions that likely formed when a volatile constituent was lost from the surface. Because graphite may be a component of the low‐reflectance material that hosts hollows, we suggest that loss of carbon by ion sputtering or conversion to methane by proton irradiation could contribute to hollows formation. Measurements of widespread hollows in 565 images with pixel scales <20 m indicate that the average depth of hollows is 24 ± 16 m. We propose that hollows cease to increase in depth when a volatile‐depleted lag deposit becomes sufficiently thick to protect the underlying surface. The difficulty of developing a lag on steep topography may account for the common occurrence of hollows on crater central peaks and walls. Disruption of the lag, e.g., by secondary cratering, could restart growth of hollows in a location that had been dormant. Images at extremely high resolution (~3 m/pixel) show that the edges of hollows are straight, as expected if the margins formed by scarp retreat. These highest‐resolution images reveal no superposed impact craters, implying that hollows are very young. The width of hollows within rayed crater Balanchine suggests that the maximum time for lateral growth by 1 cm is ~10,000 yr. A process other than entrainment of dust by gases evolved in a steady‐state sublimation‐like process is likely required to explain the high‐reflectance haloes that surround many hollows.
Capillary pressure‐saturation relations in quartz and carbonate sands: Limitations for correlating capillary and wettability influences on air, oil, and supercritical CO2 trapping
Authors: Wang Shibo , Tokunaga Tetsu K. , Wan Jiamin , Dong Wenming , Kim Yongman 
Published: August 2016

AbstractCapillary pressure (Pc)‐saturation (Sw) relations are essential for predicting equilibrium and flow of immiscible fluid pairs in soils and deeper geologic formations. In systems that are difficult to measure, behavior is often estimated based on capillary scaling of easily measured Pc–Sw relations (e.g., air‐water, and oil‐water), yet the reliability of such approximations needs to be examined. In this study, 17 sets of brine drainage and imbibition curves were measured with air‐brine, decane‐brine, and supercritical (sc) CO2‐brine in homogeneous quartz and carbonate sands, using porous plate systems under ambient (0.1 MPa, 23°C) and reservoir (12.0 MPa, 45°C) conditions. Comparisons between these measurements showed significant differences in residual nonwetting phase saturation, Snw,r. Through applying capillary scaling, changes in interfacial properties were indicated, particularly wettability. With respect to the residual trapping of the nonwetting phases, Snwr, CO2 > Snwr, decane > Snwr, air. Decane‐brine and scCO2‐brine Pc–Sw curves deviated significantly from predictions assuming hydrophilic interactions. Moreover, neither the scaled capillary behavior nor Snw,r for scCO2‐brine were well represented by decane‐brine, apparently because of differences in wettability and viscosities, indicating limitations for using decane (and other organic liquids) as a surrogate fluid in studies intended to apply to geological carbon sequestration. Thus, challenges remain in applying scaling for predicting capillary trapping and multiphase displacement processes across such diverse fields as vadose zone hydrology, enhanced oil recovery, and geologic carbon sequestration.
An analytical solution of Richards' equation providing the physical basis of SCS curve number method and its proportionality relationship
Authors: Hooshyar Milad , Wang Dingbao 
Published: August 2016

AbstractThe empirical proportionality relationship, which indicates that the ratio of cumulative surface runoff and infiltration to their corresponding potentials are equal, is the basis of the extensively used Soil Conservation Service Curve Number (SCS‐CN) method. The objective of this paper is to provide the physical basis of the SCS‐CN method and its proportionality hypothesis from the infiltration excess runoff generation perspective. To achieve this purpose, an analytical solution of Richards' equation is derived for ponded infiltration in shallow water table environment under the following boundary conditions: (1) the soil is saturated at the land surface; and (2) there is a no‐flux boundary which moves downward. The solution is established based on the assumptions of negligible gravitational effect, constant soil water diffusivity, and hydrostatic soil moisture profile between the no‐flux boundary and water table. Based on the derived analytical solution, the proportionality hypothesis is a reasonable approximation for rainfall partitioning at the early stage of ponded infiltration in areas with a shallow water table for coarse textured soils.
Reply to comment by Belmont et al. on “Climate and agricultural land use change impacts on streamflow in the upper midwestern United States”
Authors: Gupta Satish C. , Kessler Andrew C. , Brown Melinda K. , Schuh William M. 
Published: August 2016

AbstractThe reply addresses concerns raised by Belmont et al. (2016) on Gupta et al. (2015) through additional analysis of streamflow versus precipitation relationships for the Whetstone and the Redwood Rivers and with data on available soil moisture in prechange and postchange periods in the Cottonwood River watershed.
Water flow and multicomponent solute transport in drip‐irrigated lysimeters
Authors: Raij Iael , Šimůnek Jiří , Ben‐Gal Alon , Lazarovitch Naftali 
Published: August 2016

AbstractControlled experiments and modeling are crucial components in the evaluation of the fate of water and solutes in environmental and agricultural research. Lysimeters are commonly used to determine water and solute balances and assist in making sustainable decisions with respect to soil reclamation, fertilization, or irrigation with low‐quality water. While models are cost‐effective tools for estimating and preventing environmental damage by agricultural activities, their value is highly dependent on the accuracy of their parameterization, often determined by calibration. The main objective of this study was to use measured major ion concentrations collected from drip‐irrigated lysimeters to calibrate the variably saturated water flow model HYDRUS (2D/3D) coupled with the reactive transport model UNSATCHEM. Irrigation alternated between desalinated and brackish waters. Lysimeter drainage and soil solution samples were collected for chemical analysis and used to calibrate the model. A second objective was to demonstrate the potential use of the calibrated model to evaluate lower boundary design options of lysimeters with respect to leaching fractions determined using drainage water fluxes, chloride concentrations, and overall salinity of drainage water, and exchangeable sodium percentage (ESP) in the profile. The model showed that, in the long term, leaching fractions calculated with electrical conductivity values would be affected by the lower boundary condition pressure head, while those calculated with chloride concentrations and water fluxes would not be affected. In addition, clear dissimilarities in ESP profiles were found between lysimeters with different lower boundary conditions, suggesting a potential influence on hydraulic conductivities and flow patterns.
Isoscapes of δ18O and δ2H reveal climatic forcings on Alaska and Yukon precipitation
Authors: Lachniet Matthew S. , Lawson Daniel E. , Stephen Haroon , Sloat Alison R. , Patterson William P. 
Published: August 2016

AbstractSpatially extensive Arctic stable isotope data are sparse, inhibiting the climatic understanding required to interpret paleoclimate proxy records. To fill this need, we constrained the climatic and physiographic controls on δ18O and δD values of stream waters across Alaska and the Yukon to derive interpolated isoscape maps. δ18O is strongly correlated to winter temperature parameters and similarity of the surface water line (δ2H = 8.0 × δ18O + 6.4) to the Global Meteoric Water Line suggests stream waters are a proxy for meteoric precipitation. We observe extreme orographic δ18O decreases and a trans‐Alaskan continental gradient of −8.3‰ 1000 km−1. Continental gradients are high in coastal zones and low in the interior. Localized δ18O increases indicate inland air mass penetration via topographic lows. Using observed δ18O/temperature gradients, we show that δ18O decreases in a ∼24 ka permafrost ice wedge relative to the late Holocene indicate mean annual and coldest quarter temperature reductions of 8.9 ± 1.7°C and 17.2 ± 3.2°C, respectively.
Plasmodesmata
Authors: Faulkner Christine , Oparka Karl J 
Published: August 2016

AbstractPlasmodesmata are plasma membrane‐lined pores that span the adjoining walls of plant cells. They permit the intercellular passage of molecules and signals and play a central role in plant physiology and development. Evidence suggests that small molecules can pass from cell to cell by passive diffusion and that this is controlled by regulation of the pore itself. This contributes to processes such as the transport of sugars between cells and tissues. Many endogenous plant proteins and ribonucleic acid (RNA)‐based signals also utilise plasmodesmata for cell‐to‐cell and long‐distance movement. Recent data suggests that plasmodesmata are tightly controlled during development and in response to environmental changes. There is increasing evidence that this regulation is controlled by proteins that have specific plasmodesmata‐associated functions in stimulus perception and signalling. In addition, many viruses exploit plasmodesmata for cell‐to‐cell spread during infection and their encoded viral movement proteins manipulate the pores to facilitate this process.Key ConceptsPlant cells are connected to each other by cytoplasmic bridges called plasmodesmata. The continuous interconnected cytoplasm in plants is referred to as the symplasm.A tube of endoplasmic reticulum passes through plasmodesmata and connects the endoplasmic reticulum of neighbouring cells, thus providing endomembrane continuity between cells.Primary plasmodesmata are formed at cytokinesis when strands of endoplasmic reticulum are trapped between fusing vesicles in the developing cell wall.Secondary plasmodesmata are formed across existing cell walls, including those at graft unions, and usually arise immediately adjacent to existing plasmodesmata.Molecules smaller than the size exclusion limit (SEL) of plasmodesmata are able to move freely through the cytoplasmic channel of plasmodesmata by simple diffusion.The SEL of plasmodesmata may increase or decrease to allow changes in plasmodesmatal conductance. This may occur under different conditions, for example, in response to intracellular factors such as cytoplasmic calcium levels or pathogen perception.Some endogenous proteins and some movement proteins encoded by plant viruses are able to increase the SEL of plasmodesmata to facilitate their own passage into neighbouring cells. This enables these proteins to function in cells in which they are not normally expressed.Groups of cells may be connected by plasmodesmata that share an SEL different to that of neighbouring cells. These regions of cells are called symplasmic domains.Some proteins and RNA molecules pass into the plant's translocation stream and move over long distances. These macromolecules traffic through the plasmodesmata that join sieve elements (SE) and companion cells within the phloem. These macromolecules may have a site of action distant to their site of expression and synthesis.