bluuebunny/crossref_metadata_2025_split huggingface dataset:
Erweiterte gewerbesteuerliche Kürzung bei unterjähriger Veräußerung des letzten Grundstücks und anschließender Liquidation der Kapitalgesellschaft
Authors: Kracylo Christian , Spingler Alessia 
Published: October 2024

Zusammenfassung
Die erweiterte gewerbesteuerliche Kürzung steht grundstücksbesitzenden Kapitalgesellschaften zu, wenn sie während des gesamten Erhebungszeitraums ausschließlich vermögenverwaltende Tätigkeiten ausüben. Wird das letzte Grundstück unterjährig verkauft, gehen die Finanzämter regelmäßig vom Wegfall der Voraussetzungen für die erweiterte gewerbesteuerliche Kürzung aus. Der unmittelbaren Liquidation der vermögensverwaltenden Gesellschaft nach dem Grundstücksverkauf messen die Finanzämter keine Bedeutung bei. Der folgende Beitrag zeigt die Grenzen der Sichtweise der Finanzämter auf die erweiterte gewerbesteuerliche Kürzung bei einer unterjährigen Veräußerung des letzten Grundstücks auf und erbringt den Gegenbeweis für die Berücksichtigung der gewerbesteuerlichen Kürzung in Fällen, in denen die vermögensverwaltende Kapitalgesellschaft im Anschluss an den unterjährigen Grundstücksverkauf liquidiert wird.
Accelerated middle Miocene exhumation of the Talesh Mountains constrained by U‐Th/He thermochronometry: Evidence for the Arabia‐Eurasia collision in the NW Iranian Plateau
Authors: Madanipour Saeed , Ehlers Todd A. , Yassaghi Ali , Enkelmann Eva 
Published: July 2017

AbstractThe Talesh Mountains at the NW margin of the Iranian Plateau curve around the southwestern corner of the South Caspian Block and developed in response to the collision of the Arabian‐Eurasian Plates. The timing, rates, and regional changes in late Cenozoic deformation of the Talesh Mountains are not fully understood. In this study, we integrate 23 new apatite and zircon bedrock U‐Th/He ages and structurally restored geologic cross sections with previously published detrital apatite fission track data to reconstruct the deformation history of the Talesh Mountains. Our results reveal that slow rock exhumation initiated during the late Oligocene (~27–23 Ma) and then accelerated in the middle Miocene (~12 Ma). These events resulted in the present‐day high‐elevation and curved geometry of the mountains. The spatial and temporal distribution of cooling ages suggest that the Oligocene bending of the Talesh Mountains was earlier than in the eastern Alborz, Kopeh Dagh, and central Alborz Mountains that initiated during the late Cenozoic. Late Oligocene and middle Miocene deformation episodes recorded in the Talesh Mountains can be related to the collisional phases of the Arabian and Eurasian Plates. The lower rate of exhumation recorded in the Talesh Mountains occurred during the initial soft collision of the Arabian‐Eurasian Plates in the late Oligocene. The accelerated exhumation that occurred during final collision since the middle Miocene resulted from collision of the harder continental margin.
Simulating the long‐term impacts of drainage and restoration on the ecohydrology of peatlands
Authors: Young Dylan M. , Baird Andy J. , Morris Paul J. , Holden Joseph 
Published: July 2017

AbstractDrainage alters the carbon storage and accumulation functions of peatlands, but the long‐term effects of drainage ditches, and their restoration, on peatland development are poorly understood. Timescales of monitoring studies in ditch‐drained and restored peatlands are typically limited to a few years, and occasionally decades. In addition, experimental studies seldom monitor spatial changes in peat structure caused by ditches, despite such changes affecting water flow and water retention in peat. Ecosystem models offer an alternative to experimental studies and can help explain how complex systems such as peatlands may respond to external disturbances. Here we report on a 2‐D application of a peatland development model (DigiBog) to explore how contour‐parallel ditches, and their damming, affect the ecohydrology of peatlands over decades to centuries, using blanket peatlands as a case study. Drainage resulted in the rapid loss of peat due to increased oxic decay. The majority of these losses occurred in the first 100 years after the ditch was created, but water table dynamics were altered even centuries later. Restoration halted the loss of peat and encouraged net peat accumulation, although the amount lost in 100 years of drainage had not been replaced 200 years after the ditch was dammed. Restoration of ditches in sloping peatlands brought about more peat regrowth downslope of the restored ditch than further upslope. Our study demonstrates the potential for spatially distributed ecosystem‐scale models as tools to explore complex spatiotemporal responses to disturbance, and to support land managers in making decisions about peatland drainage and restoration.
Critical zone structure controls concentration‐discharge relationships and solute generation in forested tropical montane watersheds
Authors: Wymore Adam S. , Brereton Richard L. , Ibarra Daniel E. , Maher Kate , McDowell William H. 
Published: July 2017

AbstractConcentration‐discharge (C‐Q) relationships are poorly known for tropical watersheds, even though the tropics contribute a disproportionate amount of solutes to the global ocean. The Luquillo Mountains in Puerto Rico offer an ideal environment to examine C‐Q relationships across a heterogeneous tropical landscape. We use 10–30 years of weekly stream chemistry data across 10 watersheds to examine C‐Q relationships for weathering products (SiO2(aq), Ca2+, Mg2+, and Na+) and biologically controlled solutes (dissolved organic carbon [DOC], dissolved organic nitrogen [DON],
,
,
, K+, and
). We analyze C‐Q relationships using power law equations and a solute production model and use principal component analysis to test hypotheses regarding how the structure of the critical zone controls solute generation. Volcaniclastic watersheds had higher concentrations of weathering solutes and smaller tributaries were approximately threefold more efficient at generating these solutes than larger rivers. Lithology and vegetation explained a significant amount of variation in the theoretical maximum concentrations of weathering solutes (r2 = 0.43–0.48) and in the C‐Q relationships of
(r2 = 0.63) and SiO2(aq) (r2 = 0.47). However, the direction and magnitude of these relationships varied. Across watersheds, various forms of N and P displayed variable C‐Q relationships, while DOC was consistently enriched with increasing discharge. Results suggest that
may be a useful indicator of watershed function. Relationships between C‐Q and landscape characteristics indicate the extent to which the structure and function of the Critical zone controls watershed solute fluxes.
Revealing the economic value of managed aquifer recharge: Evidence from a contingent valuation study inItaly
Authors: Damigos D. , Tentes G. , Balzarini M. , Furlanis F. , Vianello A. 
Published: July 2017

AbstractManaged aquifer recharge [MAR) is a promising water management tool toward restoring groundwater balance and securing groundwater ecosystem services (i.e., water for drinking, industrial or irrigation use, control of land subsidence, maintenance of environmental flows to groundwater dependent ecosystems, etc.). Obviously, MAR projects can improve the quality of lives of the people by several ways. Thus, from a social perspective, the benefits of MAR cannot and should not be based only on market revenues or costs. Although the value of groundwater, from a social perspective, has been a subject of socio‐economic research, literature on the value of MARper seis very limited. This paper, focusing on Italy which is a country with extensive utilization of MAR, aims to estimate the economic value of MAR and makes a first step toward filling this gap in the literature. For this purpose, the Contingent Valuation method was implemented to provide a monetary estimate and to explore the factors influencing people's attitude and willingness to pay for MAR. The results show that society holds not only use but also significant nonuse values, which are a part of the total economic value (TEV) of groundwater according to related research efforts. To this end, MAR valuation highlights its social importance for groundwater conservation and provides a solid basis for incorporating its nonmarket benefits into groundwater management policies and assessments.
Quaternary tectonic evolution of the Pamir‐Tian Shan convergence zone, Northwest China
Authors: Thompson Jobe Jessica Ann , Li Tao , Chen Jie , Burbank Douglas W. , Bufe Aaron 
Published: July 2017

AbstractThe Pamir‐Tian Shan collision zone in the western Tarim Basin, northwest China, formed from rapid and ongoing convergence in response to the Indo‐Eurasian collision. The arid landscape preserves suites of fluvial terraces crossing structures active since the late Neogene that create fault and fold scarps recording Quaternary deformation. Using geologic and geomorphic mapping, differential GPS surveys of deformed terraces, and optically stimulated luminescence dating, we create a synthesis of the active structures that delineate the timing, rate, and migration of Quaternary deformation during ongoing convergence. New deformation rates on eight faults and folds, when combined with previous studies, highlight the spatial and temporal patterns of deformation within the Pamir‐Tian Shan convergence zone during the Quaternary. Terraces spanning ~130 to ~8 ka record deformation rates between ~0.1 and 5.6 mm/yr on individual structures. In the westernmost Tarim Basin, where the Pamir and Tian Shan are already juxtaposed, the fastest rates occur on actively deforming structures at the interface of the Pamir‐Tian Shan orogens. Farther east, as the separation between the Pamir‐Tian Shan orogens increases, the deformation has not been concentrated on a single structure, but rather has been concurrently distributed across a zone of faults and folds in the Kashi‐Atushi fold‐and‐thrust belt and along the NE Pamir margin, where shortening rates vary on individual structures during the Quaternary. Although numerous structures accommodate the shortening and the locus of deformation shifts during the Quaternary, the total shortening across the western Tarim Basin has remained steady and approximately matches the current geodetic rate of 6–9 mm/yr.
Estimating rainfall time series and model parameter distributions using model data reduction and inversion techniques
Authors: Wright Ashley J. , Walker Jeffrey P. , Pauwels Valentijn R. N. 
Published: July 2017

AbstractFloods are devastating natural hazards. To provide accurate, precise, and timely flood forecasts, there is a need to understand the uncertainties associated within an entire rainfall time series, even when rainfall was not observed. The estimation of an entire rainfall time series and model parameter distributions from streamflow observations in complex dynamic catchments adds skill to current areal rainfall estimation methods, allows for the uncertainty of entire rainfall input time series to be considered when estimating model parameters, and provides the ability to improve rainfall estimates from poorly gauged catchments. Current methods to estimate entire rainfall time series from streamflow records are unable to adequately invert complex nonlinear hydrologic systems. This study aims to explore the use of wavelets in the estimation of rainfall time series from streamflow records. Using the Discrete Wavelet Transform (DWT) to reduce rainfall dimensionality for the catchment of Warwick, Queensland, Australia, it is shown that model parameter distributions and an entire rainfall time series can be estimated. Including rainfall in the estimation process improves streamflow simulations by a factor of up to 1.78. This is achieved while estimating an entire rainfall time series, inclusive of days when none was observed. It is shown that the choice of wavelet can have a considerable impact on the robustness of the inversion. Combining the use of a likelihood function that considers rainfall and streamflow errors with the use of the DWT as a model data reduction technique allows the joint inference of hydrologic model parameters along with rainfall.
Reducing equifinality using isotopes in a process‐based stream nitrogen model highlights the flux of algal nitrogen from agricultural streams
Authors: Ford William I. , Fox James F. , Pollock Erik 
Published: July 2017

AbstractThe fate of bioavailable nitrogen species transported through agricultural landscapes remains highly uncertain given complexities of measuring fluxes impacting the fluvial N cycle. We present and test a new numerical model named Technology for Removable Annual Nitrogen in Streams For Ecosystem Restoration (TRANSFER), which aims to reduce model uncertainty due to erroneous parameterization, i.e., equifinality, in stream nitrogen cycle assessment and quantify the significance of transient and permanent removal pathways. TRANSFER couples nitrogen elemental and stable isotope mass‐balance equations with existing hydrologic, hydraulic, sediment transport, algal biomass, and sediment organic matter mass‐balance subroutines and a robust GLUE‐like uncertainty analysis. We test the model in an agriculturally impacted, third‐order stream reach located in the Bluegrass Region of Central Kentucky. Results of the multiobjective model evaluation for the model application highlight the ability of sediment nitrogen fingerprints including elemental concentrations and stable N isotope signatures to reduce equifinality of the stream N model. Advancements in the numerical simulations allow for illumination of the significance of algal sloughing fluxes for the first time in relation to denitrification. Broadly, model estimates suggest that denitrification is slightly greater than algal N sloughing (10.7% and 6.3% of dissolved N load on average), highlighting the potential for overestimation of denitrification by 37%. We highlight the significance of the transient N pool given the potential for the N store to be regenerated to the water column in downstream reaches, leading to harmful and nuisance algal bloom development.
An evaluation of terrain‐based downscaling of fractional snow covered area data sets based on LiDAR‐derived snow data and orthoimagery
Authors: Cristea Nicoleta C. , Breckheimer Ian , Raleigh Mark S. , HilleRisLambers Janneke , Lundquist Jessica D. 
Published: July 2017

AbstractReliable maps of snow‐covered areas at scales of meters to tens of meters, with daily temporal resolution, are essential to understanding snow heterogeneity, melt runoff, energy exchange, and ecological processes. Here we develop a parsimonious downscaling routine that can be applied to fractional snow covered area (fSCA) products from satellite platforms such as the Moderate Resolution Imaging Spectroradiometer (MODIS) that provide daily ∼500 m data, to derive higher‐resolution snow presence/absence grids. The method uses a composite index combining both the topographic position index (TPI) to represent accumulation effects and the diurnal anisotropic heat (DAH, sun exposure) index to represent ablation effects. The procedure is evaluated and calibrated using airborne‐derived high‐resolution data sets across the Tuolumne watershed, CA using 11 scenes in 2014 to downscale to 30 m resolution. The average matching F score was 0.83. We then tested our method's transferability in time and space by comparing against the Tuolumne watershed in water years 2013 and 2015, and over an entirely different site, Mt. Rainier, WA in 2009 and 2011, to assess applicability to other topographic and climatic conditions. For application to sites without validation data, we recommend equal weights for the TPI and DAH indices and close TPI neighborhoods (60 and 27 m for downscaling to 30 and 3 m, respectively), which worked well in both our study areas. The method is less effective in forested areas, which still requires site‐specific treatment. We demonstrate that the procedure can even be applied to downscale to 3 m resolution, a very fine scale relevant to alpine ecohydrology research.
An explicit, parsimonious, and accurate estimate for ponded infiltration into soils using the Green and Ampt approach
Authors: Selker John S. , Assouline Shmuel 
Published: July 2017

AbstractThe Green and Ampt solution for vertical ponded infiltration is implicit in time, which makes the result often cumbersome to apply. Here we present a simple explicit solution for the position of the wetting front in time based on approximating the term describing early time behavior by means of the sum of gravitational flow and the exact solution for capillary imbibition. The result is within 1% of the exact implicit solution of vertical Green and Ampt infiltration. We also check the overall accuracy of the Green and Ampt approach, and find it to be within 15% of numerical simulation results for the same soils obtained with the Richards equation. Hence, the proposed approximation adds essentially no error to the Green and Ampt approach, but greatly simplifies computation of infiltration. The approximation also makes explicit the role of the representation of capillarity, which can be adjusted in ways not possible with the implicit result. We find that predictions can be markedly improved by adjusting capillary versus gravitational drivers per soil texture, revealing both a limitation of the Green and Ampt approach, but also providing a potential refinement of Green and Ampt predictions per soil type (demonstrated for sandy and clayey soils). Further, the new approximation allows for simple computation of useful quantities such as flux and cumulative infiltration.
Celebrating hydrologic science: The “Science is Essential” collection
Authors: Clark Martyn P. , Luce Charles H. , van Meerveld H. J. (Ilja) 
Published: July 2017

AbstractWater Resources Research published nine commentaries in the AGU “Science is Essential” collection. The goal of these papers is to celebrate the advances in hydrologic science, to show how hydrologic science is essential for society, and to illustrate how hydrologic science has influenced policies. Here we provide a brief introduction to these papers, to encourage you to explore them in full.
Randomized clinical trial of percutaneous tibial nerve stimulation versus sham electrical stimulation in patients with faecal incontinence
Authors: van der Wilt A A , Giuliani G , Kubis C , van Wunnik B P W , Ferreira I , Breukink S O , Lehur P A , La Torre F , Baeten C G M I 
Published: July 2017

Abstract

Background
The aim was to assess the effects of percutaneous tibial nerve stimulation (PTNS) in the treatment of faecal incontinence (FI) by means of an RCT.

Methods
Patients aged over 18 years with FI were included in a multicentre, single-blinded RCT. The primary endpoint was reduction in the median or mean number of FI episodes per week. Secondary endpoints were changes in measures of FI severity, and disease-specific and generic quality of life. Outcomes were compared between PTNS and sham stimulation after 9 weeks of treatment.

Results
A higher proportion of patients in the PTNS (13 of 29) than in the sham (6 of 30) group showed a reduction of at least 50 per cent in the median number of FI episodes/week (incidence rate ratio (IRR) 2·40, 95 per cent c.i. 1·10 to 5·24; P = 0·028), but not in the mean number of episodes/week (10 of 29 versus 8 of 30; IRR 1·42, 0·69 to 2·92; P = 0·347). The absolute median number of FI episodes per week decreased in the PTNS but not in the sham group (IRR 0·66, 0·44 to 0·98; P = 0·041), as did the mean number (IRR 0·65 (0·45 to 0·97); P = 0·034). Scores on the Cleveland Clinic Florida faecal incontinence scale decreased significantly in both groups, but more steeply in the PTNS group (mean difference –1·3, 95 per cent c.i. –2·6 to 0·0; P = 0·049). The aggregated mental component score of Short Form 36 improved in the PTNS but not in the sham group (mean difference 5·1, 0·5 to 9·6; P = 0·028).

Conclusion
PTNS may offer a small advantage in the clinical management of FI that is insufficiently responsive to conservative treatment. The key challenge will be to identify patients who may benefit most from this minimally invasive surgical procedure. Registration number: NCT00974909 (http://www.clinicaltrials.gov).
A‐waves increase the risk of developing neuropathy
Authors: Srotova Iva , Vlckova Eva , Dusek Ladislav , Bednarik Josef 
Published: July 2017

AbstractIntroductionA‐waves, which are observed following the M‐wave during motor nerve conduction studies (NCS), are late responses that are frequently found in many types of neurogenic disorders. However, A‐waves are also common in healthy individuals, where their significance remains unclear. The aim of this study was to examine whether the occurrence of A‐waves does in fact represent an increased risk for the future development of changes upon NCS or needle electromyography (EMG) in the corresponding nerve.MethodsNerve conduction studies/needle electromyography findings at control examination were evaluated in relation to the occurrence of initial A‐waves in 327 individuals who had undergone repeated NCS/EMG examination and exhibited normal initial findings, with or without the occurrence of A‐waves as the only acceptable abnormality.ResultsThe odds ratio, which reflects the predictive power of the occurrence of A‐waves at the initial testing for the development of an abnormality (neuropathy or radiculopathy) at the follow‐up examination, ranged from 2.7 (p = .041) in the tibial nerve and 3.9 (p = .034) in peroneal one, to 30.0 (p = .002) in the ulnar nerve.ConclusionsA‐waves constitute an initial abnormality in all nerves, and they may be predictive for the future development of broader NCS/EMG abnormalities in the corresponding nerve.
Probing Electron Transfer in the Manganese‐Oxide‐Forming MnxEFG Protein Complex using Fourier Transformed AC Voltammetry: Understanding the Oxidative Priming Effect
Authors: Tao Lizhi , Simonov Alexandr N. , Romano Christine A. , Butterfield Cristina N. , Tebo Bradley M. , Bond Alan M. , Spiccia Leone , Martin Lisandra L. , Casey William H. 
Published: July 2017

AbstractMnxG, a multicopper oxidase, is an enzyme from the marine Bacillus species, which produces manganese oxide minerals through the aerobic oxidation of dissolved Mn2+ − a key process in global manganese geochemical cycling. When isolated in an active form as a part of the MnxEFG protein complex, the enzymatic activity of MnxG is substantially enhanced by mild oxidative priming. Herein, the mechanism for this effect is probed by using direct current (dc) and Fourier transformed alternating current (ac) voltammetric analysis of the MnxEFG complex and the catalytically inactive MnxEF subunit immobilised on a carbon electrode. Analysis of these ac voltammetric data reveals a significant enhancement in the rate of electron transfer in the Type 2 Cu sites upon oxidative priming of the enzyme, which is attributed to the improved catalytic activity of MnxG in the MnxEFG protein complex.
Review of Microfabricated Electrochemical Devices for the Analysis of Cell Functions and Biological Samples
Authors: TANABE KOJI , YOSHIZUMI YOSHITAKA , TSUCHIYA SHINNOSUKE , USUBA RYO , SUZUKI HIROAKI 
Published: July 2017

SUMMARYThere is a strong interest in onsite rapid analysis and monitoring of the activity of cells and biological samples. Such analyses contribute not only to the understanding of cell functions, but also to the improvement of point‐of‐care testing and quality‐of‐life. In promoting miniaturization and integration of sensing components, electrochemistry is advantageous. By coupling this technique with microfluidic techniques, additional functions that can never be realized with only independent sensors can be realized. In this review paper, we introduce our recent electrochemical devices, particularly focusing on analyses of cell functions and biological samples.