bluuebunny/crossref_metadata_2025_split huggingface dataset:
Systemwechsel bei der Umsatzsteuer – Das Reverse Charge Modell steht vor der Einführung –
Authors: Tiedtke Walter 
Published: November 2014

AbstractDem Monatsbericht des BMF, Januar 2006, S. 45 ff., ist zu entnehmen, dass die Bundesrepublik Deutschland einen Antrag gem. Art. 27 der 6. EG-Richtlinie stellen wird mit dem Ziel, für alle Umsätze zwischen Unternehmern in Deutschland mit einem Rechnungsbetrag über 5 000 € einen Übergang der Steuerschuld auf den Leistungsempfänger im deutschen Umsatzsteuerrecht zu verankern. Maßgeblich für diese Entscheidung ist u.a., dass sich die Finanzminister der Länder einstimmig dafür ausgesprochen haben, dass der Koalitionsvertrag vom November 2005 es so vorsähe und dass die Machbarkeitsstudie einer vom BMF beauftragten Wirtschaftsprüfungsgesellschaft (PSP Peters Schönberger GmbH, Planspiel zur systembezogenenänderung bei der Umsatzsteuer „Reverse Charge Verfahren“, Zusammenfassender Ergebnisbericht, November 2005) dies bestätige. Die Studie kommt zusammenfassend zu dem Ergebnis, dass die Systemumstellung einerseits die Wirtschaft in unterschiedlichem Maße mehr oder weniger stark belaste, zu Mehraufwand bei der Finanzverwaltung führe und zusätzlichen Umsatzsteuerbetrug bewirke, andererseits aber derzeit bestehende Betrugsmöglichkeiten in einem solchen Ausmaß verhindere, dass sich per Saldo ein positiver Nettoeffekt ergebe, der die Systemumstellung geraten sein lasse. Wegen der Vielzahl unwägbarer Faktoren, die auf die ermittelten Ergebnisse Einfluss haben können, wird dabei freilich keine Gewähr übernommen, dass die im Rahmen der Berichterstattung getroffenen Annahmen und prognostizierten Entwicklungen tatsächlich eintreten (ebendort, S. 1). Für Leser mit einer weniger ausgeprägten Risikobereitschaft mag es daher interessant sein, die Annahmen der Studie etwas weitergehend zu analysieren, bevor auf dieser Basis das bestehende Umsatzsteuersystem, welches immerhin zu mehr als einem Drittel zum Gesamtsteueraufkommen in der Bundesrepublik Deutschland beiträgt, in eine ungewisse Zukunft entlassen wird. Zuvor soll auf die Hürden eingegangen werden, die Art. 27 der 6. EG-Richtlinie dem Abenteuer in den Weg stellt.
Unterliegen Verpflegungsleistungen von Berufsförderungswerken an ihre behinderten Umschüler der Umsatzsteuer? – Neue gefährliche Tendenzen in der Betriebsprüfung –
Authors: Theuffel-Werhahn Berthold 
Published: November 2014

AbstractImmer stärker geraten gemeinnützige Körperschaften in den Fokus der Betriebsprüfung. Dabei werden teilweise tradierte Auffassungen zur Überraschung des Steuerpflichtigen für obsolet erklärt, obwohl sich die rechtlichen Rahmenbedingungen nicht verändert haben. Ein aktuelles Beispiel für diese Entwicklung, die geeignet ist, das Vertrauen in den Rechtsstaat zu erschüttern, liefert der folgende Beitrag. Inhaltlich geht es … wie häufig bei Betriebsprüfungen … um ein Problem aus dem Umsatzsteuerrecht: Dient nur der Unterricht, den Berufsförderungswerke an ihre behinderten Schüler erbringen, unmittelbar dem Schul- und Bildungszweck i.S.d. § 4 Nr. 21 UStG, oder gilt dies ebenso für andere Leistungen wie etwa die Unterbringung, die medizinische und soziale Betreuung sowie die Verpflegung? Bei der Beantwortung dieser Frage hat zentrale Bedeutung, ob das Ergebnis einer Besprechung der Umsatzsteuerreferenten aus dem Jahr 1981 zu diesem Thema durch die Umsatzsteuer-Richtlinien bzw. ein darin zitiertes Urteil des Bundesfinanzhofes überholt worden ist. Nach Auffassung des Verfassers trifft dies nicht zu, mit dem Ergebnis, dass nicht nur der Unterricht, sondern auch andere Leistungen der Berufsförderungswerke an ihre Schüler zwar umsatzsteuerbar, aber umsatzsteuerfrei sind. Die europarechtskonforme Auslegung der Vorschrift stützt dieses Ergebnis. Daneben greift in vielen Fällen §4 Nr.18 UStG zu Gunsten des Berufsförderungswerkes Platz.
Umsatzsteuerliche Behandlung von Pferdezucht und Teilnahme an Pferderennen bei Liebhaberei
Authors: Sender Andreas , Weilbach Erich A. 
Published: November 2014

AbstractNach gängiger Auffassung ist eine ertragsteuerlich als Liebhaberei zu beurteilende Tätigkeit auch umsatzsteuerlich unbeachtlich. Der vorliegende Beitrag zeigt am Beispiel der Pferdezucht, dass bei ertragsteuerlich unterstellter fehlender Gewinnerzielungsabsicht dennoch umsatzsteuerlich eine unternehmerische Tätigkeit vorliegen kann, die zum Vorsteuerabzug berechtigt. Die Frage der bei Pferdezucht zu beachtenden Vorsteuerabzugsbeschränkungen wird in kritischer Auseinandersetzung mit der Auffassung der Finanzverwaltung beleuchtet. Abschließend wird auf die umsatzsteuerlichen Aufzeichnungspflichten bei Liebhaberei eingegangen.
Systembezogene Änderung bei der Umsatzbesteuerung „Reverse-Charge-Verfahren“
Authors: Widmann Werner 
Published: November 2014

AbstractDer durch ein gründliches Planspiel fundierte Vorstoß Deutschlands zum Übergang zur generellen Verlagerung der Steuerschuld auf den unternehmerischen Leistungsempfänger bei Umsätzen über einem Betrag von mehr als 5 000 € auf der Grundlage einer Ermächtigung gem. Art. 27 der 6. EG-Richtlinie ist ebenso wie ein ähnliches Vorhaben Österreichs erst einmal durch die Ablehnung der Europäischen Kommission ins Stocken geraten. Die grundsätzlichen Argumente der Europäischen Kommission und auch der Wirtschaft gegen das sog. Reverse-Charge-Verfahren überzeugen aber nicht, denn die bei der Mehrwertsteuer gegenwärtig systembedingten Steuerausfälle zwingen zu einer Änderung … nicht nur aus fiskalischen Gründen, sondern auch im Interesse der Gleichmäßigkeit der Besteurung. Anderenfalls droht die Gefahr eines auch verfassungsrechtlich nicht tolerierbaren strukturellen Erhebungsdefizits.
Olivine‐Type Fe2GeX4 (X = S, Se, and Te): A Novel Class of Anode Materials for Exceptional Sodium Storage Performance
Authors: Wang Xinyu , Du Xin , Luo Jiangli , Li Longhui , Tan Lei , Dong Weiwei , Li Dan , Guo Zaiping 
Published: August 2024

AbstractThe introduction of abundant metals to form ternary germanium‐based chalcogenides can dilute the high price and effectively buffer the volume variation of germanium. Herein, olivine‐structured Fe2GeX4 (X = S, Se, and Te) are synthesized by a chemical vapor transport method to compare their sodium storage properties. A series of in situ and ex situ measurements validate a combined intercalation‐conversion‐alloying reaction mechanism of Fe2GeX4. Fe2GeS4 exhibits a high capacity of 477.9 mA h g−1 after 2660 cycles at 8 A g−1, and excellent rate capability. Furthermore, the Na3V2(PO4)3//Fe2GeS4 full cell delivers a capacity of 375.5 mA h g−1 at 0.5 A g−1, which is more than three times that of commercial hard carbon, with a high initial Coulombic efficiency of 93.23%. Capacity‐contribution and kinetic analyses reveal that the alloying reaction significantly contributes to the overall capacity and serves as the rate‐determining step within the reaction for both Fe2GeS4 and Fe2GeSe4. Upon reaching a specific cycle threshold, the assessment of the kinetic properties of Fe2GeX4 primarily relies on the ion diffusion process that occurs during charging. This work demonstrates that Fe2GeX4 possesses promising practical potential to outperform hard carbon, offering valuable insights and impetus for the advancement of ternary germanium‐based anodes.
Extraordinary Magnetic Second Harmonic Generation in Monolayer CrPS4
Authors: Hou De , Jiang Zhongzhu , Xiao Rui‐Chun , Liu Caixing , Chang Xiao , Liu Yonglai , Wang Zhou , Li Bolin , Liu Xinyu , Hu Xintong , Ding Wei , Hu Jifan , Luo Xuan , Sun Yuping , Sheng Zhigao 
Published: August 2024

AbstractA comprehensive study of 2D magnetic ordering mediated second harmonic generation (SHG) is essential for a thorough understanding of 2D magnetic symmetry and its potential nonlinear applications. Here, an extraordinarily large FM‐mediated SHG is demonstrated in CrPS4, which possesses both spatial and time‐reversal symmetry breaking. The spatial inversion symmetry breaking gives rise to an i‐type SHG response. In contrast, the antiferromagnetic (AFM) ordering in the bulk and even‐numbered CrPS4 layers do not produce any magnetism‐mediated c‐type SHG. Remarkably, c‐type SHG emerges in the monolayer and odd‐numbered CrPS4 layers that have an uncancelled FM layer. This is the first observation of FM‐mediated c‐type SHG in 2D vdWs magnets under ED approximation. Furthermore, the magnitude of this FM‐mediated c‐type SHG is on par with that of i‐type SHG resulting from broken crystalline symmetry, marking it as one of the most significant among all known magnetic materials and indicative of a novel generation mechanism. This finding enriches the categories of SHG produced by magnetic ordering and benefits for further understanding of the symmetry and nonlinear optical behavior of 2D magnets.
Surface Molecularly Engineered Mitochondria Conduct Immunophenotype Repolarization of Tumor‐Associated Macrophages to Potentiate Cancer Immunotherapy
Authors: Zhang Cai‐Ju , Li Jia‐Mi , Xu Dan , Wang Dan‐Dan , Qi Ming‐Hui , Chen Feng , Wu Bo , Deng Kai , Huang Shi‐Wen 
Published: August 2024

AbstractReprogramming tumor‐associated macrophages (TAMs) to an inflammatory phenotype effectively increases the potential of immune checkpoint blockade (ICB) therapy. Artificial mitochondrial transplantation, an emerging and safe strategy, has made brilliant achievements in regulating the function of recipient cells in preclinic and clinic, but its performance in reprogramming the immunophenotype of TAMs has not been reported. Here, the metabolism of M2 TAMs is proposed resetting from oxidative phosphorylation (OXPHOS) to glycolysis for polarizing M1 TAMs through targeted transplantation of mannosylated mitochondria (mPEI/M1mt). Mitochondria isolated from M1 macrophages are coated with mannosylated polyethyleneimine (mPEI) through electrostatic interaction to form mPEI/M1mt, which can be targeted uptake by M2 macrophages expressed a high level of mannose receptors. Mechanistically, mPEI/M1mt accelerates phosphorylation of NF‐κB p65, MAPK p38 and JNK by glycolysis‐mediated elevation of intracellular ROS, thus prompting M1 macrophage polarization. In vivo, the transplantation of mPEI/M1mt excellently potentiates therapeutic effects of anti‐PD‐L1 by resetting an antitumor proinflammatory tumor microenvironment and stimulating CD8 and CD4 T cells dependent immune response. Altogether, this work provides a novel platform for improving cancer immunotherapy, meanwhile, broadens the scope of mitochondrial transplantation technology in clinics in the future.
Post‐diagnosis smoking habit change and incident dementia in cancer survivors
Authors: Lee Hyeok‐Hee , Ahn Jaeun , Jiang Changchuan , Lee Young‐gun , Kim Hyeon Chang , Lee Hokyou 
Published: August 2024

AbstractINTRODUCTIONMany individuals change their smoking habits after cancer diagnosis. We aimed to evaluate the association of post‐diagnosis smoking habit change with incident dementia in cancer survivors.METHODSWe identified 558,127 individuals who were diagnosed with cancer at age ≥ 20 and survived for ≥ 3 years. Participants were classified into four groups: (1) sustained non‐smokers, (2) initiators/relapsers, (3) quitters, and (4) continuing smokers. Dementia risk in each group was assessed using a cause‐specific Cox model.RESULTSAfter cancer diagnosis, 2.3% of pre‐diagnosis non‐smokers initiated/relapsed into smoking, while 51.7% of pre‐diagnosis smokers quit smoking. Compared to sustained non‐smokers, multivariable‐adjusted risk of dementia was 29% higher among initiators/relapsers, 11% higher among quitters, and 31% higher among continuing smokers. Compared to continuing smokers, the risk was 15% lower among quitters.DISCUSSIONIn cancer survivors, smoking initiation/relapse was associated with increased risk of dementia, whereas smoking cessation was associated with decreased risk of dementia.Highlights
Approximately half of pre‐diagnosis smokers quit smoking after a cancer diagnosis.
Smoking cessation was associated with a 15% reduced risk of dementia.
More than 2% of pre‐diagnosis non‐smokers initiated or relapsed into smoking after a cancer diagnosis.
Smoking initiation/relapse was associated with a 29% elevated risk of dementia.
Threat of COVID‐19 pandemic, conditional cooperation and health‐protective behaviour: Evidence from a global survey
Authors: Kim Harris Hyun‐soo 
Published: August 2024

AbstractWhy do some people ‘cooperate’ by adhering to anti‐pandemic government guidelines and mandates, while others opt to behave in more selfish ways? This study addresses this question by focusing on the concept of ‘conditional cooperation’. Data were drawn from the Global Behaviors and Perceptions in the COVID‐19 Pandemic, a large online survey (N = 98,310) consisting of respondents from 63 countries fielded during the weeks of March and April of 2020. Two‐level mixed effects models were fitted. Adjusting for controls, people's compliance behaviours were significantly related to the mechanism of conditional cooperation. More specifically, those who perceived others to be more cooperative were more likely to engage in social distancing behaviour during the COVID‐19 pandemic. In contrast, subjective assessment of the infection rate was negatively associated with it. In addition, at the macro (country) level, physical mobility index negatively predicted health‐protective or disease‐avoidant behaviour, a relationship that fluctuated partly as a function of the level of perceived infection. A major implication of this study is that cross‐nationally individual decisions to contribute to the provision of public good during a global public health crisis hinge critically on both subjective and objective measures of others' willingness to cooperate.
Stoffliche Nutzung von CO2‐haltigen Abgasströmen aus der Kalkindustrie und Abfallverwertungsanlagen
Authors: Kirchner Johann , Li Qiawen , Syper Pawel , Drescher Holger , Hofmann Christoph Felix , May Alexander , Bayer Thomas 
Published: August 2024

ZusammenfassungProzessbedingte Kohlenstoffdioxid‐Emissionen bei der Kalkproduktion sowie bei der thermischen Verwertung von fossilen und biogenen Reststoffen sind unvermeidbar. Die stoffliche Nutzung von abgeschiedenem Kohlenstoffdioxid als Baustein für Grundchemikalien wie Methanol kann einen Beitrag zu Defossilierung der Industrie und Minderung der klimawirksamen Emissionen leisten. Am Beispiel zweier Anlagen aus der Kalkindustrie und thermischen Abfallverwertung sowie praxisnahen Verbrauchszahlen durch die Verfahrensgeber wird mittels einer techno‐ökonomischen und Lebenszyklusanalyse dargelegt, unter welchen Randbedingungen dies ökologisch und ökonomisch rentabel in der Praxis umgesetzt werden kann.
Borane‐Catalyzed Asymmetric Reduction of 2‐Alkylpyridines†
Authors: Luo Heng , Yang Zhao‐Ying , Zhang Ming , Wang Xiao‐Chen 
Published: August 2024

Comprehensive SummaryHerein, a method for the enantioselective reduction of unprotected 2‐alkylpyridines is reported for the first time. By using pinacolborane and an amide as reducing agents, a large number of 2‐alkylpiperidines were synthesized with high yields and excellent enantioselectivities via a cascade process involving 1,4‐hydroboration and subsequent transfer hydrogenation. The resulting products can be easily converted to natural alkaloids.
Association between racial residential segregation and screening uptake for colorectal and cervical cancer among Black and White patients in five US health care systems
Authors: Issaka Rachel B. , Ibekwe Lynn N. , Todd Kaitlin W. , Burnett‐Hartman Andrea N. , Clark Cheryl R. , Del Vecchio Natalie J. , Kamineni Aruna , Neslund‐Dudas Christine , Chubak Jessica , Corley Douglas A. , Haas Jennifer S. , Honda Stacey A. , Li Christopher I. , Winer Rachel L. , Pruitt Sandi L. 
Published: August 2024

AbstractBackgroundDespite increased recognition that structural racism contributes to poorer health outcomes for racial and ethnic minorities, there are knowledge gaps about how current patterns of racial residential segregation are associated with cancer screening uptake. The authors examined associations between Black residential segregation and screening for colorectal cancer (CRC) and cervical cancer among non‐Hispanic Black and non‐Hispanic White adults.MethodsThis was a retrospective study of CRC and cervical cancer screening‐eligible adults from five health care systems within the Population‐Based Research to Optimize the Screening Process (PROSPR II) Consortium (cohort entry, 2010–2012). Residential segregation was measured using site‐specific quartiles of the Black local isolation score (LIS). The outcome was receipt of CRC or cervical cancer screening within 3 years of cohort entry (2010–2015). Logistic regression was used to calculate associations between the LIS and screening completion, adjusting for patient‐level covariates.ResultsAmong CRC (n = 642,661) and cervical cancer (n = 163,340) screening‐eligible patients, 456,526 (71.0%) and 106,124 (65.0%), respectively, received screening. Across PROSPR sites, living in neighborhoods with higher LIS tended to be associated with lower odds of CRC screening (Kaiser Permanente Northern California: adjusted odds ratio [aOR] LIS trend in Black patients, 0.95 [p < .001]; aOR LIS trend in White patients, 0.98 [p < .001]; Kaiser Permanente Southern California: aOR LIS trend in Black patients, 0.98 [p = .026]; aOR LIS trend in White patients, 1.01 [p = .023]; Kaiser Permanente Washington: aOR LIS trend in White patients, 0.97 [p = .002]. However, for cervical cancer screening, associations with the LIS varied by site and race (Kaiser Permanente Washington: aOR LIS trend in White patients, 0.95 [p < .001]; Mass General Brigham: aOR LIS trend in Black patients, 1.12 [p < .001]; aOR LIS trend in White patients, 1.03 [p < .001]).ConclusionsAcross five diverse health care systems, the direction of the association between Black residential segregation and screening varied by PROSPR site, race, and screening type. Additional research, including studies that examine multiple dimensions of segregation and structural racism using intersectional approaches, are needed to further disentangle these relationships.
RNF135 Promotes Human Osteosarcoma Cell Growth and Inhibits Apoptosis by Upregulating the PI3K/AKT Pathway
Authors: Chen Bingyao , Zhang Yinglong , Song Guangze , Wei Xing 
Published: August 2024

ABSTRACTBackgroundRing finger protein 135 (RNF135) is an E3 ubiquitin ligase that has been implicated in the tumorigenesis of multiple human malignancies. However, whether RNF135 plays a role in the development of human osteosarcoma (OS) remains unknown.MethodsRNF135 expression in 20 human OS and 20 human osteochondroma specimens were evaluated by means of immunohistochemistry staining. The effects of shRNA‐mediated RNF135 knockdown on human OS cell growth and apoptosis were evaluated through a panel of in vitro studies on cell proliferation, colony formation, exposure of phosphatidylserine on the cell surface, and caspase 3/7 activation. The protein levels of PI3K, AKT, and p‐AKT were determined by western blot analysis.ResultsWe detected significantly higher RNF135 levels in human OS tissues than human osteochondroma tissues. In in vitro studies, shRNA‐mediated RNF135 knockdown in human OS cells inhibited proliferation and induced apoptosis. In addition, RNF135 knockdown reduced PI3K and p‐AKT protein levels and activated caspase 3 and 7.ConclusionsThese results supported that RNF135 contributes to human OS development through PI3K/AKT‐dependent mechanisms. Targeting RNF135 may provide a new therapeutic approach for treating this human malignancy.
Survival Outcomes in Older Adult Acute Lymphoblastic Leukemia Patients Analyzed by Facility Volume and Type: A National Cancer Database Analysis
Authors: Dykes Kaitlyn C. , Chou Jiling , Taylor Allison O. , Shu Albert C. , Mudra Sarah E. , Ma Xiaoyang , Ahn Jaeil , Lai Catherine E. 
Published: August 2024

ABSTRACTBakgroundIt is important to understand the outcomes of adult acute lymphoblastic leukemia (ALL) patients at different facilities as treatment paradigms change.AimsOur primary objective was to determine adult ALL overall survival (OS) by facility volume and type. Secondary objectives included identifying sociodemographic factors that may have impacted outcomes and analyzing treatment patterns by facility volume and type.MethodsThis was a retrospective analysis of the National Cancer Database (NCDB) that included patients ≥40 years diagnosed with ALL between 2004 and 2016.ResultsA total of 14 593 patients were included in this study. Univariate OS was greatest at low volume (LV) and community programs (CPs) and the least at high volume (HV) and academic programs (AP). This difference was lost after multivariable Cox proportional hazards model analysis, which found no difference in survival by facility volume or type, however, survival was significantly influenced by age, race, Hispanic ethnicity, insurance, and residence location (p < 0.05). Patients treated at HV and APs compared to LV and CP received more anti‐neoplastic directed therapy.ConclusionOur results suggest treatment facility volume and type do not impact older adult ALL patient (≥40 years) survival, however confounding sociodemographic differences do impact survival outcomes, despite more aggressive and novel treatment approaches provided at HV and APs.
Sex differences in the impact of frailty on patients with heart failure: A retrospective cohort study
Authors: Tian Jiangyue , Lin Zongwei , Sun Xiaoqian , Jia Xiaoning , Zhang Yanling , Zhang Guihua , Xiao Jie , Lu Huixia , Zhang Xinyu 
Published: August 2024

AbstractAimsLimited literature shows the existence of sex differences in the long‐term prognosis of heart failure (HF) patients with frailty. In this study, whether sex differences exist in the impact of frailty on death from cardiovascular causes in patients with HF was investigated by conducting a retrospective cohort study.Methods and resultsData from the National Health and Nutrition Examination Survey (NHANES) study (2009–2018) were used to conduct a retrospective cohort study of 958 participants with HF. Patients were grouped based on sex and frailty index (FI). The relationship between death from cardiovascular causes and baseline frailty was assessed by Cox proportional hazard analysis and the Kaplan–Meier (K‐M) plot. The study population had an age of 67.3 ± 12.3. Among them, around 54.5% were male. A median follow‐up of 3.6 years was performed. After that, females who died from cardiovascular causes exhibited higher baseline FI values, while males did not show this trend (P < 0.05; P = 0.1253). Cox regression analysis demonstrated a significant association between FI and cardiovascular mortality in females (most frail: hazard ratio (HR) = 3.65, 95% confidence interval (CI): 1.07 ~ 12.39, P < 0.05; per 1‐unit increase in FI: HR = 1.78, 95% CI: 1.33 ~ 2.39, P < 0.001). A dose–response association between FI and cardiovascular mortality was presented by restricted cubic splines.ConclusionsFrailty is related to an increased risk of cardiovascular mortality in HF patients, particularly female patients.