bluuebunny/crossref_metadata_2025_split huggingface dataset:
Vorsteuerabzugsrecht eines Gründungsgesellschafters
Authors: Dziadkowski Dieter 
Published: November 2014

Der Vorsteuerabzug soll im europäischen Mehrwertsteuersystem verhindern, dass die Mehrwertsteuer innerhalb der Unternehmerkette kumulative Wirkungen entfaltet. Durch das Instrument des Vorsteuerabzugs soll das Neutralitätsprinzip verwirklicht werden. Die Neutralität in der Ausprägung einer Wettbewerbsneutralität wird vom EuGH in seinen Entscheidungen immer wieder betont. Für den EuGH ist das Neutralitätsprinzip das Fundamentalprinzip der harmonisierten europäischen Umsatzsteuern. Gleichwohl ist das Vorsteuerabzugsrecht einer der streitanfälligsten Bereiche der Mehrwertbesteuerung. Immer wieder ergeben sich Zweifelsfragen, wenn der Fiskus einen Vorsteuerabzug „gewähren“ soll.Aus Unternehmersicht besteht sogar vermehrt die Gefahr der „Doppelbesteuerung“, wenn ein Vorgang bei einem Vertragspartner zunächst der Mehrwertsteuer unterworfen wird, dem anderen Vertragspartner aber später der Vorsteuerabzug verwehrt wird. Aktuell stellt sich die Frage nach dem Vorsteuerabzugsrecht wieder in einem Streitfall beim Finanzamt Saarlouis, der inzwischen nach Vorlage des XI. Senats des BFH beim EuGH anhängig ist. Umstritten ist der Vorsteuerabzug aus dem Erwerb eines Teils des Mandantenstamms durch einen Gesellschafter einer Gesellschaft bürgerlichen Rechts.Der Streitfall offenbart die Problematik, wenn Leistungen innerhalb einer Unternehmerkette oder bestimmten unternehmerischen Gruppierungen unterschiedlich beurteilt werden. Es soll nachstehend untersucht werden, ob und gegebenenfalls inwieweit diese Problemfälle vermieden werden können. Dabei soll auf die Vorschläge, die für eine Nichtbesteuerung der Leistungen unter Unternehmern eintreten, eingegangen werden.
Conversion of hydroperoxides to carbonyls in field and laboratory instrumentation: Observational bias in diagnosing pristine versus anthropogenically controlled atmospheric chemistry
Authors: Rivera‐Rios J. C. , Nguyen T. B. , Crounse J. D. , Jud W. , St. Clair J. M. , Mikoviny T. , Gilman J. B. , Lerner B. M. , Kaiser J. B. , de Gouw J. , Wisthaler A. , Hansel A. , Wennberg P. O. , Seinfeld J. H. , Keutsch F. N. 
Published: November 2014

AbstractAtmospheric volatile organic compound (VOC) oxidation mechanisms under pristine (rural/remote) and urban (anthropogenically‐influenced) conditions follow distinct pathways due to large differences in nitrogen oxide (NOx) concentrations. These two pathways lead to products that have different chemical and physical properties and reactivity. Under pristine conditions, isoprene hydroxy hydroperoxides (ISOPOOHs) are the dominant first‐generation isoprene oxidation products. Utilizing authentic ISOPOOH standards, we demonstrate that two of the most commonly used methods of measuring VOC oxidation products (i.e., gas chromatography and proton transfer reaction mass spectrometry) observe these hydroperoxides as their equivalent high‐NO isoprene oxidation products – methyl vinyl ketone (MVK) and methacrolein (MACR). This interference has led to an observational bias affecting our understanding of global atmospheric processes. Considering these artifacts will help close the gap on discrepancies regarding the identity and fate of reactive organic carbon, revise our understanding of surface‐atmosphere exchange of reactive carbon and SOA formation, and improve our understanding of atmospheric oxidative capacity.
Spurlose Aufreinigung und Desulfurierung von Ligationsprodukten des Tau‐Proteins
Authors: Reimann Oliver , Smet‐Nocca Caroline , Hackenberger Christian P. R. 
Published: November 2014

AbstractWir präsentieren eine neue Strategie zur spurlosen Aufreinigung und synthetischen Modifikation von durch native chemische Ligation erzeugten Peptiden und Proteinen. Die Strategie umfasst die Immobilisierung eines photospaltbaren semisynthetischen Biotin‐Protein‐Konjugats an Streptavidin‐Agarosepartikel, wodurch aufwendiges Umpuffern vermieden und überschüssiges Peptid und Additive entfernt werden können. Eine Desulfurierung der immobilisierten Peptide und Proteine liefert nach Abspaltung die gewünschten Tag‐freien Produkte. Mit dieser Methode konnte Alzheimer‐relevantes Tau‐Protein aus einer komplexen EPL‐Mischung und dreifach phosphoryliertes C‐terminales Tau‐Peptid isoliert werden.
Sensing and surface morphological properties of a poly[(9,9‐dioctylfluorenyl‐2,7‐diyl)‐co‐bithiophene] liquid‐crystalline polymer for optoelectronic applications
Authors: Gündüz Bayram 
Published: November 2014

ABSTRACTThe sensing properties of a poly[(9,9‐dioctylfluorenyl‐2,7‐diyl)‐co‐bithiophene] (F8T2) polymer were investigated at different concentrations and volume percentages. The effects of the concentrations and volume percentages on the sensing parameters were investigated. The sensitivities of F8T2 were found to be 3.190, 1.434, and 0.362 dB/vol % at 290, 580, and 940 nm, respectively. The response of the F8T2 increased with increasing concentration. F8T2 exhibited good sensitivity and response behaviors. Then, the optical parameters based on the refractive indices of the F8T2 at different molarities were calculated. The dispersion energy, moment of the dielectric constant optical spectrum (M−1, M−3), oscillator strength, and contrast of the F8T2 increased with increasing molarity, whereas the average excitation energy or single‐oscillator energy decreased with increasing molarity. The surface morphological properties of the F8T2 polymer film were investigated, and the roughness parameters were obtained. The F8T2 polymer could be used in the fabrication of various sensors because of the good solubility, sensitivity, and response behaviors. © 2014 Wiley Periodicals, Inc. J. Appl. Polym. Sci. 2015, 132, 41659.
Optimization of conditions for high‐level expression and purification of human recombinant consensus interferon (rh‐cIFN) and its characterization
Authors: Ahmed Nadeem , Bashir Hamid , Zafar Ahmad Usman , Khan Mohsin Ahmad , Tahir Saad , Khan Faidad , Khan Muhammad Islam , Akram Muhammad , Husnain Tayyab 
Published: November 2014

AbstractRecombinant human consensus interferon (rh‐cIFN) is an artificially engineered interferon (IFN) developed by recombining and reordering the protein sequences that exist in standard IFN. This recombination resulted into a drug that has the potential to work better than natural, standard IFN. In this study, we described optimized conditions for high‐level expression and recovery of biologically active consensus IFN from inclusion bodies (IBs). A synthetic gene coding 166 amino acids of consensus IFN was cloned under the T7 promoter. Escherichia coli strain BL21DE3Plys was used to transform expression construct. For high‐level expression, shake‐flask fermentation conditions were standardized. For isolation of IBs, the sonication method was optimized. A variety of chaotropic agents including guanidine hydrochloride, urea, SDS, and detergents were studied for solubilization of IBs. For renaturation of solubilized denatured protein by the dilution process, parameters of dilution factor, temperature, and l‐arginine were optimized. A one‐step chromatography method was developed for high‐yield purification of consensus IFN. rh‐cIFN was characterized by SDS‐PAGE, Western blot, and high‐performance liquid chromatography. Purified protein has a molecular weight of 19.5 kDa and specific activity was 2.0 × 108 as determined by the cytopathic inhibition assay. This study concludes that by using optimized conditions, we obtained a yield of 100 mg/L of biologically active rh‐cIFN, which is highest ever reported according to available data.
Eco‐friendly ionic liquid assisted capillary electrophoresis and α‐acid glycoprotein‐assisted liquid chromatography for simultaneous determination of anticancer drugs in human fluids
Authors: Abd El‐Hady Deia , Albishri Hassan M. , Rengarajan Rajesh 
Published: November 2014

AbstractIn the current work, two eco‐friendly analytical methods based on capillary electrophoresis (CE) and reversed phase liquid chromatography (RPLC) were developed for simultaneous determination of the most commonly used anticancer drugs for Hodgkin's disease: methotrexate (MTX), vinblastine, chlorambucil and dacarbazine. A background electrolyte (BGE) of 12.5 mmol/L phosphate buffer at pH 7.4 and 0.1 µmol/L 1‐butyl‐3‐methyl imidazolium bromide (BMImBr) ionic liquid (IL) was used for CE measurements at 250 nm detection wavelength, 20 kV applied voltage and 25 °C. The rinsing protocol was significantly improved to reduce the adsorption of IL on the interior surface of capillary. Moreover, RPLC method was developed on α‐1‐acid glycoprotein (AGP) column. Mobile phase was 10 mmol/L phosphate buffer at pH 6.0 (100% v/v) and flow rate at 0.1 mL/min. As AGP is a chiral column, it was successfully separated l‐MTX from its enantiomer impurity d‐MTX. Good linearity of quantitative analysis was achieved with coefficients of determinations (r2) >0.995. The stability of drugs measurements was investigated with adequate recoveries up to 24 h storage time under ambient temperature. The limits of detection were <50 and 90 ng/mL by CE and RPLC, respectively. The using of short‐chain IL as an additive in BGE achieved 600‐fold sensitivity enhancement compared with conventional Capillary Zone Electrophoresis (CZE). Therefore, for the first time, the proposed methods were successfully applied to determine simultaneously the analytes in human plasma and urine samples at clinically relevant concentrations with fast and simple pretreatments. Developed IL‐assisted CE and RPLC methods were also applied to measure MTX levels in patients’ samples over time. Copyright © 2014 John Wiley & Sons, Ltd.
The Characteristic Structure of Anti‐HIV Actinohivin in Complex with Three HMTG D1 Chains of HIV‐gp120
Authors: Zhang Fang , Hoque Mominul M. , Jiang Jiandong , Suzuki Kaoru , Tsunoda Masaru , Takeda Yoichi , Ito Yukishige , Kawai Gota , Tanaka Haruo , Takénaka Akio 
Published: November 2014

AbstractThe anti‐HIV lectin actinohivin (AH) specifically interacts with HMTG (high‐mannose‐type glycan), which is attached to the glycoprotein gp120 of HIV‐1 in a process in which the three branched mannotriose chains (D1, D2, and D3) of HMTG exhibit different binding affinities, it being estimated that that of D1 is the strongest, that of D3 is weaker, and that of D2 is undetectable. These properties have been ascribed to the stereochemical differences in linkages between the second and the third mannose residues of the three chains. In order to clarify the interaction geometry between AH and the major target D1, an X‐ray determination of the crystal structure of AH in complex with D1—which is α(1,2)mannotriose composed of three mannose (Man) residues linked together only by α(1,2) bonding—has been performed. In each of the three D1‐binding pockets of AH, two Man residues of D1 are accommodated at zones 1 and 2 in the pocket, in the same way as those found in the α(1,2)mannobiose‐bound AH crystals. However, an OMIT map shows poor densities at both ends of the two residues. This suggests the existence of positional disorder of D1 in the pocket: the two zones are each occupied by two Man residues in two different modes, with mode A involving the Man1 and Man2 residues and mode B the Man2 and Man3 residues. In each mode, D1 is stabilized by adopting a double‐bracket‐shaped conformation through CH⋅⋅⋅O interactions. In mode B, however, the Man1 residue, which is the most sensitive residue to AH binding, protrudes wholly into the solvent region without contacts with AH. In mode A, in contrast, the Man3 residue interacts with the essential hydrophobic amino acid residues (Tyr and Leu conserved between the three pockets) of AH. Therefore, mode A is likely to be the one that occurs when whole HMTG is bound. In this mode, the two hydroxy groups (O3 and O4) of the Man2 residue are anchored in zone 2 by four hydrogen bonds with Asp, Asn, and Tyr residues of AH. In addition, it has been found that an isolated water molecule buried in the hydrophobic long loop bridges between Asp of AH and the hydroxy group of Man2 through hydrogen bonds. The most interesting feature is found in the interaction of the Man1 and Man3 residues with AH. All eight hydroxy groups of the two residues are completely exposed in the solvent region, whereas their hydrophobic parts make contacts with a Leu residue and two Tyr residues so that the shape of D1 and the surface of AH fit well over a wide area. These structural characteristics are potentially useful for development of AH to produce more effective antiretroviral drugs to suppress the infectious expansion of HIV/AIDS and to help expedite an end to the HIV/AIDS pandemic in the near future.
CHoMP: A Chemoenzymatic Histology Method Using Clickable Probes
Authors: Rouhanifard Sara H. , López‐Aguilar Aimé , Wu Peng 
Published: November 2014

AbstractThe characterization of aberrant glycosylation patterns in biopsied patient samples represents a remarkable challenge for scientists and medical doctors due to the lack of specific methods for detection. Here, we report the development of a histological method, dubbed CHoMP—chemoenzymatic histology of membrane polysaccharides—for analyzing glycosylation patterns in mammalian tissues. This method exploits a recombinant glycosyltransferase to transfer a monosaccharide analogue equipped with a chemical handle to a specific cell‐surface glycan target, which can then be derivatized with imaging probes by using bioorthogonal click chemistry for visualization. We applied CHoMP to survey changes in expression of N‐acetyllactosamine (LacNAc) in human samples from patients afflicted with lung adenocarcinoma and observed a sharp decrease in expression levels between normal and early grade tumors, thus suggesting a potential application of this technique in early cancer diagnosis.
Identification and Characterization of a Methionine γ‐Lyase in the Calicheamicin Biosynthetic Cluster of Micromonospora echinospora
Authors: Song Haigang , Xu Ri , Guo Zhihong 
Published: November 2014

AbstractCalE6 is a previously uncharacterized protein involved in the biosynthesis of calicheamicins in Micromonospora echinospora. It is a pyridoxal‐5′‐phosphate‐dependent enzyme and exhibits high sequence homology to cystathionine γ‐lyases and cystathionine γ‐synthases. However, it was found to be active towards methionine and to convert this amino acid into α‐ketobutyrate, ammonium, and methanethiol. The crystal structure of the cofactor‐bound holoenzyme was resolved at 2.0 Å; it contains two active site residues, Gly105 and Val322, specific for methionine γ‐lyases. Modeling of methionine into the active site allows identification of the active site residues responsible for substrate recognition and catalysis. These findings support that CalE6 is a putative methionine γ‐lyase producing methanethiol as a building block in biosynthesis of calicheamicins.
Mesoporous Metal Complex–Silica Aerogels for Environmentally Friendly Amination of Allylic Alcohols
Authors: Grau Aida , Baeza Alejandro , Serrano Elena , García‐Martínez Javier , Nájera Carmen 
Published: November 2014

AbstractTwo series of mesoporous hybrid iron(III) complex–silica aerogels were prepared in one‐pot synthesis by using the sol–gel coordination chemistry approach. The use of the ligands 3‐(2‐aminoethylamino)propyltrimethoxysilane and 2‐(diphenylphosphino)ethyltriethoxysilane, both with terminal triethoxysilyl groups, were used to incorporate metal complexes in situ into the framework of silica, through their co‐condensation with a silicon alkoxide during the aerogel formation. This methodology yielded optically translucent hybrid mesoporous gels with homogeneous metal incorporation and excellent textural properties. The catalytic performance of these materials was tested in the direct amination of allylic alcohols in water as a target reaction, with activities comparable or even higher than those corresponding to the homogeneous iron(III) complex. Furthermore, these catalysts were stable and maintained their catalytic activity after six reaction cycles.
Asymmetric Hydrogenation of Furans and Benzofurans with Iridium–Pyridine–Phosphinite Catalysts
Authors: Pauli Larissa , Tannert René , Scheil Robin , Pfaltz Andreas 
Published: November 2014

AbstractInvited for the cover of this issue is the group of Andreas Pfaltz at the University of Basel. The image depicts the catalytic reaction used as a key step in the synthesis of thespesone, embellished with a drawing of the plant from which this natural product was isolated. Read the full text of the article at 10.1002/chem.201404903.
Activity Coefficients in the Surface Phase of Liquid Mixtures
Authors: Santos M. Soledade C. S. , Reis João Carlos R. 
Published: November 2014

AbstractA novel equation for evaluating surface activity coefficients is obtained from a recent thermodynamic formalism describing the surface phase of liquid mixtures. The input quantities are the surface tension, bulk activity coefficients and pure constituent thermophysical properties. It is demonstrated thermodynamically that the order of magnitude of each component surface and bulk activity coefficients must be the same. This order is intrinsically associated with the sign of excess surface tension. Reliable activity coefficients of ethanol and water in the surface phase of their mixtures are computed and reported for the first time, by using literature data for the required input quantities. It is shown that the so‐called transferring method for estimating surface activity coefficients is severely flawed, because it leads to contradictory values of predicted excess surface tensions depending on which component this prediction is based.
Labeling Graphene Oxygen Groups with Europium
Authors: Ambrosi Adriano , Pumera Martin 
Published: November 2014

AbstractGraphene‐related materials contain chemically bonded oxygen atoms in the form of epoxy, hydroxy, carboxy, and carbonyl groups. It is important to determine the quantity of oxygen atoms and to understand their position on the graphene sheet. However, visualization of these groups by standard methods is a challenge. Here, we utilize europium(III) as a selective label for oxygen‐containing groups. We studied three different graphene‐related materials: 1) graphene oxide, 2) chemically reduced graphene oxide, and 3) thermally reduced graphene oxide (the number of oxygen containing groups decreases from material 1 to 3). We show that it is possible to efficiently use Eu as a label of oxygen‐containing groups. This Eu label could be applied to determine the precise location of oxygen‐containing groups on graphene sheets and also induce novel optical, electrochemical, and catalytic properties.
d7/d8 Metal Complexes Constructed from 2,6‐Bis(2‐benzimidazolyl)pyridyl or 2,6‐Di‐(pyrazol‐3‐yl)pyridine Derivatives: Synthesis, Structure, Characterization, and Photocatalytic Activity
Authors: Wei Si Yue , Wang Jian Ling , Zhang Cai Shun , Xu Xue‐Ting , Zhang Xiao Xi , Wang Ji Xiao , Xing Yong‐Heng 
Published: November 2014

AbstractBy introducing 2,6‐bis(2‐benzimidazolyl)pyridyl and 2,6‐di‐(pyrazol‐3‐yl)pyridine derivatives as ligand in the reaction system, three new transition‐metal coordination complexes have been successfully synthesized, namely, [Co(HL1)2] (1), [Ni(HL1)2] (2), and [Ni3(H2L2)2⋅(HL2)2]⋅(OH)3⋅(Ac)⋅H2O (3) (H2L1=2,6‐bis(benzimidazol‐2‐yl)pyridine and H2L2=2,6‐di‐(5‐phenyl‐1H‐pyrazol‐3‐yl)pyridine). They are all characterized by elemental analysis, IR spectroscopy, UV absorption spectroscopy, thermogravimetric analysis, powder X‐ray diffraction, and single‐crystal X‐ray diffraction. Structural analysis shows that the structures of complexes 1 and 2 are similar. They are constructed from one metal (Co, Ni) atom and two 2,6‐bis(benzimidazol‐2‐yl)pyridine ligands (HL1−); the HL1− ligand is in the tridentate coordination mode with N3 donors. Complex 3 is a trinuclear Ni complex with four 2,6‐di‐(5‐phenyl‐1H‐pyrazol‐3‐yl)pyridine (H2L2) ligands, in which the H2L2 possesses two coordination fashions: terminal tridentate and bridging tetradentate. In addition, the surface photovoltage spectroscopy and photocatalytic activities of complexes 1–3 were investigated in detail. The results reveal that complex 3 possesses higher photocatalytic activity.
Multiwall Carbon Nanotube‐Ionic Liquid Modified Paste Electrode as an Efficient Sensor for the Determination of Diazepam and Oxazepam in Real Samples
Authors: Zare M. A. , Tehrani M. Saber , Husain S. Waqif , Azar P. Aberoomand 
Published: November 2014

AbstractA carbon‐based electrode using multiwall carbon nanotube as a modifier and room temperature ionic liquid as a binder has been applied for the determination of diazepam (DZP) and oxazepam (OZP) in real samples including serum, urine and tablets. Square wave voltammetry as an appropriate electrochemical technique was applied to achieve improved limits of detection and higher sensitivities. The electrochemical studies were investigated under various experimental conditions such as pH, buffer concentration, ionic strength, deposition potential, deposition time and scan rate to achieve higher sensitivities. Linear concentration ranges for DZP and OZP were 0.02–0.76 mg L−1 and 0.05–1.90 mg L−1 with the detection limits of 4.1 µg L−1 and 5.8 µg L−1, respectively. The proposed method was successfully applied for the analysis of commercially available tablets as well as serum and urine samples and satisfactory results were obtained.
Quantifying the impact of development on phenotypic variation and evolution
Authors: Sears Karen E. 
Published: November 2014

ABSTRACTA primary goal of evolutionary biology is to identify the factors that shape phenotypic evolution. According to the theory of natural selection, phenotypic evolution occurs through the differential survival and reproduction of individuals whose traits are selectively advantageous relative to other individuals in the population. This implies that evolution by natural selection is contingent upon the distribution and magnitude of phenotypic variation among individuals, which are in turn the products of developmental processes. Development therefore has the potential to affect the trajectory and rate of phenotypic evolution. Recent research in diverse systems (e.g., mammalian teeth, cichlid skulls, butterfly wings, and marsupial limbs) supports the hypothesis that development biases phenotypic variation and evolution, but suggests that these biases might be system‐specific. J. Exp. Zool. (Mol. Dev. Evol.) 322B: 643–653, 2014. © 2014 Wiley Periodicals, Inc.