bluuebunny/crossref_metadata_2025_split huggingface dataset:
Entwicklungen und Besonderheiten zum Gestaltungsmissbrauch in Österreich
Authors: Wimpissinger Christian 
Published: July 2024

Zusammenfassung
In Anbetracht der Gesetzgebung der EU und auf nationaler Ebene, die BEPS-Maßnahmen und die globale Mindestbesteuerung der Pillar 2 umsetzt, ist die Frage gerechtfertigt, ob die Missbrauchsbestimmung des § 22 Bundesabgabenordnung (BAO) überhaupt noch relevant ist. Die klare Antwort ist: ja, insbesondere bei Ausschüttungen ins Ausland, bei möglicherweise meldepflichtigen Transaktionen nach DAC6 oder bei Umstrukturierungen, die grenzüberschreitende Folgen haben. Zudem zeigt nicht nur die nationale Rechtsprechung die Aktualität des Themas, sondern auch jüngere Entscheidungen des EuGH. Dieser Beitrag gibt einen Einblick in die Entwicklungen des Abgabenmissbrauchs der nahen Vergangenheit und welche Schlüsse sich daraus für die Praxis in Österreich ergeben auch aus finanzstrafrechtlicher Sicht.
Alternative ways to evaluate a seasonal dynamical downscaling system
Authors: Shin D. W. , Cocke Steve 
Published: December 2013

AbstractThe value added by dynamically downscaling using a regional climate model, compared to using only a global climate model, is explicitly unveiled by using nontraditional skill evaluation statistics. The conventional model evaluation methods, such as temporal correlation of seasonal average rainfall, cannot always demonstrate the value of dynamically downscaled data. One of our primary alternative metrics for evaluating downscaling methodologies is comparing crop yields simulated using the downscaled data, assuming nonirrigated conditions, to yields simulated using observations. Rainfed crops in the southeast United States are very sensitive to water stress. In fact, these crops are often more sensitive to periods of wet/dry spells than to seasonal rainfall totals. Thus, using crop models as a performance metric provides an alternative to simply evaluating the prediction/simulation of the seasonal mean of some particular meteorological variables and has more practical relevance. Furthermore, while the discovery of climate signals contributing to total summertime precipitation variability remains elusive, our results suggest that dynamical regional models may better simulate intraseasonal variability than simply the anomalies of the seasonal mean, which further justify their usefulness in application models.
AMPA
Receptors
Authors: Lu Wei , Roche Katherine W 
Published: December 2013

Abstract

Neuronal communication relies on rapid signalling via chemical synapses. Glutamate receptors mediate the majority of excitatory neurotransmission in the central nervous system. At excitatory synapses, glutamate is released and binds to a variety of glutamate receptors. Among these, α‐amino‐3‐hydroxy‐5‐methylisoxazole‐4‐propionic acid (AMPA) receptors mediate most of the fast excitatory synaptic transmission. In addition, AMPA receptors play a critical role in the synaptic plasticity underlying learning and memory and neuronal development. When the regulation of synaptic expression of AMPA receptors goes awry, devastating neurological and neuropsychiatric diseases can occur. Since their cloning in the 1990s, much has been learned about the structure, assembly and trafficking of AMPA receptors. Exciting new advances in AMPA receptor research have offered unprecedented opportunities to understand dynamic regulation of AMPA receptor structure and function in brain.

Key Concepts:

AMPA receptors mediate fast glutamatergic synaptic transmission.

Crystal structure of AMPA receptors shows unexpected domain organisation.

Regulation of synaptic expression of AMPA receptors is highly dynamic.

AMPA receptor modulation and/or trafficking mediates LTP.

AMPA receptors are structurally diverse.

Subunit composition of AMPA receptors varies at different synapses.

Post‐translational modifications of AMPA receptors regulate trafficking and function.

AMPA receptor dysfunction is involved in diseases.
Ecological Character Displacement
Authors: Grant Peter R 
Published: December 2013

Abstract

Some morphological differences between closely related species living in the same environment have been enhanced by natural selection resulting from competition between the species or the negative effects of interbreeding. These evolutionary changes are known as ecological and reproductive character displacement, respectively. Ecological character displacement, the subject of this article, helps us to understand how complex communities are built up from simpler ones through ecological adjustments of the constituent species. It also may be involved in the late stages in speciation when formerly allopatric populations come together in sympatry. Examples are given from studies of birds in nature and sticklebacks in experiments. There are few cases of ecological character displacement in nature where the evidence is sufficiently strong to demonstrate evolution by natural selection and to rule out alternative explanations of the causes. These have been supplemented by experiments: there is scope and need for more.

Key Concepts:

Character displacement is a process of evolutionary divergence of coexisting species.

Competition for resources, such as food, is reduced as a result of divergence.

Natural selection causes the evolutionary change.

Closely related species differ in morphology more in sympatry than in allopatry.

Experiments attempt to recreate conditions that are conducive to character displacement in nature.

Solitary species are released from competition and broaden their ecological niches.

Character displacement helps to explain how complex communities of potential competitors develop from simple ones.

Character displacement is one of several types of evolutionary adjustments made by coexisting species.

Its signature should be seen most clearly in young adaptive radiations.

The main question about character displacement is not whether it occurs but how important it is.
Golgi: Methods for Preparation
Authors: Tang Danming , Wang Yanzhuang 
Published: December 2013

Abstract

The study of Golgi structure and function has been greatly facilitated by the purification of this membrane organelle from cellular homogenates. Purified Golgi membranes have been used in a variety of cell‐free assays to investigate sugar modifications, vesicle transport, Golgi structure formation and Golgi–cytoskeleton interactions. Golgi membranes can be purified from cells and tissues using a number of different methods, with liver as a preferred source. Highly purified Golgi stacks can be obtained after two sequential density gradient centrifugations of rat liver homogenate. The relative purity of the prepared Golgi stacks is assessed by measuring the increase in activity of a Golgi enzyme, β‐1,4‐galactosyltransferase (GalT), over that of the total liver homogenate. A typical preparation can yield milligrams of Golgi membranes that are purified 80‐ to 100‐fold over the homogenate and 60–70% in stacks, which provides abundant material for both structural and functional studies of this organelle.

Key Concepts:

The Golgi apparatus is an essential membrane‐bound organelle in the centre of the secretory pathway in almost all eukaryotic cells.

The primary function of the Golgi is to modify and package proteins and lipids into transport carriers and send them to the proper locations.

Golgi can be separated from other membranous organelles by density gradient centrifugation.

Glycosyl transferases are used as marker enzymes to monitor the yield and purity of the purified Golgi apparatus during Golgi preparation.

Purified Golgi membranes can be used in a variety of cell‐free assays to investigate sugar modifications, vesicle transport, Golgi structure formation and Golgi–cytoskeleton interactions.
Genotype–Phenotype Relationship in Hereditary Hemochromatosis
Authors: Ayres Lachlan RO , Jayasekeran Vanoo , Olynyk John K 
Published: December 2013

Abstract

The majority of patients of northern European descent with hereditary hemochromatosis are homozygous for the C282Y mutation in the
HFE
gene product. A significant proportion of patients with this genotype have elevated iron indices; however, most will not develop symptoms or organ damage. Age, gender and alcohol are the key factors known to influence this wide variation in clinical penetrance. The authors describe the three stages of disease ranging from only genetic abnormality to overt disease and review the other factors that modify the genotype–phenotype relationship. Algorithms for use in clinical practice are included to aid clinicians in diagnosis, risk stratification and treatment.

Key Concepts:

Mutations in the
HFE
gene are relatively common.

The vast majority of patients with iron overload are homozygous for the C282Y mutation in the
HFE
gene product.

Biochemical penetrance, that is, elevated iron stores are present in 70–91% of males and 30–60% of females who are C282Y homozygotes.

End‐organ damage is less common and occurs in approximately one‐quarter of males and 1% of females.

End‐organ damage is extremely unlikely if serum ferritin is less than 1000 µg l
−1
.

The principal modifiers of disease are gender, age and alcohol. The wide variation in expression of clinical disease is largely unexplained.

Various genes have been shown to have variable modifying effects on disease penetrance.

Phlebotomy is a safe and effective treatment that depletes iron stores, prevents end‐organ damage and confers normal life expectancy. It is best initiated on discovery of elevated iron stores, that is, stage‐II or stage‐III disease.
Synonymous Mutations as a Cause of Human Genetic Disease
Authors: Sauna Zuben E , Kimchi‐Sarfaty Chava 
Published: December 2013

Abstract

The genetic code is degenerate, that is, several codons are translated into the same amino acid. Synonymous codon changes that do not alter the protein sequence were considered as having no functional consequence and referred to as ‘silent’. This viewpoint has changed drastically in the past decade. Studies in molecular evolution have established that in all organisms, synonymous codons are under selection pressure and consequently used with different frequencies. These observations have been complemented by biochemical, biophysical and genetic studies that provide mechanistic explanations of how such a codon bias is exploited by the translation machinery of cells to control gene expression, the efficiency of protein folding and the coordinated expression of functionally related gene families. Interest in this phenomenon has been heightened by the association between many synonymous mutations and human diseases. Thus, synonymous mutations, once considered innocuous are increasingly being demonstrated to be important in human diseases, evolution and biotechnology.

Key Concepts:

Synonymous codon changes do not change the amino acid sequence of the translated protein.

Until recently synonymous changes were thought to have no effect on the protein and were called silent.

New studies show that even synonymous nucleotide changes can affect protein folding and function.

Studies in molecular evolution show that even synonymous codons are under selection pressure.

Over 50 human diseases are associated with synonymous mutations.

Synonymous mutations can affect the splicing of precursor mRNAs.

Synonymous mutations can alter the secondary structure of the mRNA and thus affect mRNA stability.

Several codons encode the same amino acid but are not used with the same frequency, this is called codon bias.

Codon bias is used by the translation machinery to regulate the translation speed and accuracy.
Hippocampal sclerosis after febrile status epilepticus: The FEBSTAT study
Authors: Lewis Darrell V. , Shinnar Shlomo , Hesdorffer Dale C. , Bagiella Emilia , Bello Jacqueline A. , Chan Stephen , Xu Yuan , MacFall James , Gomes William A. , Moshé Solomon L. , Mathern Gary W. , Pellock John M. , Nordli Douglas R. , Frank L. Matthew , Provenzale James , Shinnar Ruth C. , Epstein Leon G. , Masur David , Litherland Claire , Sun Shumei ,   the FEBSTAT Study Team
Published: December 2013

ObjectiveWhether febrile status epilepticus (FSE) produces hippocampal sclerosis (HS) and temporal lobe epilepsy (TLE) has long been debated. Our objective is to determine whether FSE produces acute hippocampal injury that evolves to HS.MethodsFEBSTAT and 2 affiliated studies prospectively recruited 226 children aged 1 month to 6 years with FSE and controls with simple febrile seizures. All had acute magnetic resonance imaging (MRI), and follow‐up MRI was obtained approximately 1 year later in the majority. Visual interpretation by 2 neuroradiologists informed only of subject age was augmented by hippocampal volumetrics, analysis of the intrahippocampal distribution of T2 signal, and apparent diffusion coefficients.ResultsHippocampal T2 hyperintensity, maximum in Sommer's sector, occurred acutely after FSE in 22 of 226 children in association with increased volume. Follow‐up MRI obtained on 14 of the 22 with acute T2 hyperintensity showed HS in 10 and reduced hippocampal volume in 12. In contrast, follow‐up of 116 children without acute hyperintensity showed abnormal T2 signal in only 1 (following another episode of FSE). Furthermore, compared to controls with simple febrile seizures, FSE subjects with normal acute MRI had abnormally low right to left hippocampal volume ratios, smaller hippocampi initially, and reduced hippocampal growth.InterpretationHippocampal T2 hyperintensity after FSE represents acute injury often evolving to a radiological appearance of HS after 1 year. Furthermore, impaired growth of normal‐appearing hippocampi after FSE suggests subtle injury even in the absence of T2 hyperintensity. Longer follow‐up is needed to determine the relationship of these findings to TLE. ANN NEUROL 2014;75:178–185
Influence of polycaprolactone/polyglycolide blended electrospun fibers on the morphology and mechanical properties of polycaprolactone
Authors: Spearman Shayla S. , Rivero Iris V. , Abidi Noureddine 
Published: December 2013

ABSTRACTPolycaprolactone (PCL) and polyglycolide (PGA) are two biopolymers that have been used as in situ biomedical devices for various applications. The obstacle of creating a composite that captures the benefit of PCL's long degradation time, while acquiring the strength from PGA is overcoming the lack of surface adhesion between the two biopolymers for stress transfer to occur. This study investigates the use of miscible PCL‐PGA blended fibers, created by electrospinning, to increase the interfacial bonding of fibers to the PCL matrix of the polymer–polymer composite. The use of the blended fibers will thereby create the ability of load transfer from the long‐term PCL matrix to the stronger PCL‐PGA fiber reinforcement. The incorporation of the PCL‐PGA fibers was able to increase the tensile yield strength and Young's modulus over that of the bulk PCL, while decreasing the percent elongation at break. © 2013 Wiley Periodicals, Inc. J. Appl. Polym. Sci. 2014, 131, 40224.
Synthesis of low molecular weight poly(vinyl acetate) and its application as plasticizer
Authors: Heinze Daniel , Mang Thomas , Peter Karin , Möller Martin , Weichold Oliver 
Published: December 2013

ABSTRACTPoly(vinyl acetate), PVAc, with a degree of polymerization Xn = 10 was prepared by chain‐transfer radical polymerization using carbon tetrachloride and used as oligomeric plasticizer for commercial PVAc. However, the chlorinated chain ends cause a low thermal stability requiring mild Cl/H substitution. The product exhibits high thermal stability and excellent melt‐compounding properties. Blends of oligomeric and commercial PVAc show single glass transition temperatures which decrease with higher oligomer content and exhibit small negative deviations from Fox' linear additivity rule. This indicates plasticization and miscibility being mainly due to entropic effects. Injection‐moulded thick specimens show ductile behaviour at oligomer contents >10 wt %, while sheets with a thickness of 0.2–0.5 mm appear flexible already at 7.5 wt %. The oxygen permeability coefficients are an order of magnitude lower than those of low‐density polyethylene. Due to the sum of their properties, the plasticized sheets present a promising alternative in the preparation of barrier materials. © 2013 Wiley Periodicals, Inc. J. Appl. Polym. Sci. 2014, 131, 40226.
Chronic toxicity of heavy fuel oils to fish embryos using multiple exposure scenarios
Authors: Martin Jonathan D. , Adams Julie , Hollebone Bruce , King Thomas , Brown R. Stephen , Hodson Peter V. 
Published: December 2013

Abstract

The chronic toxicity to rainbow trout (Oncorhynchus mykiss) embryos of heavy fuel oil (HFO) 6303, weathered HFO 6303, HFO 7102, and medium South American (MESA) crude oil was assessed by different exposure regimes. These included water accommodated fractions (WAF; water in contact with floating oil), chemically enhanced WAF (CEWAF; oil dispersed with Corexit 9500), and effluent from columns of gravel coated with stranded oil. Heavy fuel oil WAF was nontoxic and did not contain detectable concentrations of hydrocarbons, likely because the high density and viscosity of HFO prevented droplet formation. In contrast, chemically dispersed HFO and effluent from columns of stranded HFO contained measurable concentrations of alkyl polycyclic aromatic hydrocarbons (PAH), coincident with embryo toxicity. These exposure regimes enhanced the surface area of oil in contact with water, facilitating oil–water partitioning of hydrocarbons. Heavy fuel oil was consistently more toxic to fish than crude oil and the rank order of alkyl PAH concentrations in whole oil were sufficient to explain the rank order of toxicity, regardless of exposure method. Thus, the propensity of HFO to sink and strand in spawning shoals creates a long-term risk to developing fish because of the sustained release of PAHs from HFO to interstitial waters. Further, PAH monitoring is key to accurate risk assessment. Environ Toxicol Chem 2014;33:677–687. © 2013 SETAC
Seed germination, root elongation, root-tip mitosis, and micronucleus induction of five crop plants exposed to chromium in fluvo-aquic soil
Authors: Hou Jing- , Liu Guan-Nan , Xue Wei , Fu Wen-Jun , Liang Bao-Cui , Liu Xin-Hui 
Published: December 2013

Abstract

The present study aimed to determine the toxic effects of chromium (Cr) on cabbage (Brassica oleracea), cucumber (Cucumis sativus), lettuce (Lactuca sativa), wheat (Triticum aestivum), and corn (Zea mays), and identify the sensitive plant species and appropriate bioassays for potential use in phytotoxicity assessment of Cr in soil. Results showed that seed germination might not be a sensitive assay for assessing Cr toxicity because at most of the Cr levels there were no toxic effects. Root elongation was more sensitive to Cr than seed germination. The lowest concentration of adverse effect (LOAEC) of lettuce was 20 mg Cr/kg−1 soil, and that of the other 4 species was 50 mg Cr/kg−1 soil. The mitotic index fluctuated with increasing Cr concentration, thus it was insufficient to assess toxicity of Cr in soil. However, micronucleus assay showed that 5 mg Cr/kg−1 soil caused a significant increase in micronucleus frequency in cabbage, cucumber, and lettuce. For wheat and corn, however, the LOAEC was 20 and 50 mg/Cr/kg−1 soil, respectively. Furthermore, the analysis of Cr accumulation showed that lettuce significantly accumulated Cr for all the tested concentrations. However, corn and wheat significantly accumulated Cr only with the highest tested dose. This may explain the higher inhibitory effects of Cr on root growth. It can be concluded that root elongation and micronucleus assay are good indicators to assess the phytotoxicity of Cr in soil. Lettuce is the most sensitive species for indicating the toxicity of Cr in soil. Environ Toxicol Chem 2014;33:671–676. © 2013 SETAC
A scoring system to predict the risk of anastomotic leakage after anterior resection for rectal cancer
Authors: Liu Yingjun , Wan Xiangbin , Wang Gangcheng , Ren Yingkun , Cheng Yong , Zhao Yuzhou , Han Guangsen 
Published: December 2013

AbstractBackgroundVarious risk factors for anastomotic leakage after anterior resection for rectal cancer have been documented in previous studies. However, there have been no quantized studies to more accurately predict the risk of anastomotic leakage.MethodsA total of 1,060 patients with rectal cancer who underwent anterior resection were included in the study. Potential risk factors for leakage including gender, age, body mass index (BMI), diabetes, preoperative radiotherapy, tumor size, level of anastomosis, intraoperative blood loss, concomitant resection of other organs and TNM stage were subjected to univariate analysis. Multivariate logistic regression analysis was used to identify the independent risk factors for anastomotic leakage. The scoring system was developed based on regression coefficient for each significant risk factor.ResultsIndependent risk factors included male gender, low level of anastomosis from anal verge and high‐volume intraoperative blood loss. These patients were separated into high risk, intermediate risk and low risk groups based on scores of 4–5, 2–3, and 0–1. The leakage rates of the three groups were 16.1%, 8.0%, and 1.9%, respectively (P < 0.001).ConclusionsThe scoring system is effective and accurate for identifying a subgroup of patients at high risk for leakage. J. Surg. Oncol. 2014 109:122–125. © 2013 Wiley Periodicals, Inc.
Improved outcomes in adjuvant radiotherapy for oral cavity carcinoma at an academic center: A matched‐pair analysis
Authors: George Jonathan R. , Yom Sue S. , Wang Steven J. 
Published: December 2013

Objectives/HypothesisOur objective was to evaluate for outcomes differences for patients with oral cavity squamous cell carcinoma (OCSCC) who underwent primary surgical resection at an academic center (AC), followed by postoperative radiation therapy either at the AC or at a nonacademic radiation treatment center (non‐AC).DesignSecondary analysis of a retrospective cohort of patients with previously untreated upper aerodigestive tract SCC who underwent surgery followed by adjuvant therapy at an AC from 2002 to 2012. Fifty‐three matched pairs of OCSCC patients surgically treated at the AC, but receiving adjuvant radiation at either an AC or a non‐AC, were evaluated for differences in clinicopathologic variables, radiation treatment metrics, and survival outcomes. The main outcome measures were overall survival, disease‐specific survival, and locoregional control rates.ResultsMatched pairs were closely comparable in TNM (tumor, node, metastasis) stage, age, and gender. There were no significant between‐groups differences in demographic and clinicopathologic variables except for smoking status (never smokers 43.3% for AC vs. 20.8% for non‐AC; P = 0.037). Non‐AC OCSCC patients received a significantly lower total radiation dose (P = 0.0004) and lower radiation fractional dose (P = 0.0002) than their AC matched‐pair counterparts. AC treatment was associated with improved overall survival (P = 0.005), disease‐specific survival (P = 0.019), and locoregional control (P = 0.016). AC treatment was an independent predictor of overall survival on multivariate analysis (P = 0.044), after adjustment for clinicopathologic differences between groups.ConclusionsImproved survival for combined modality treatment of OCSCC at the AC was noted on multivariate analysis. Differences in key radiation treatment metrics could explain survival differences noted in this study.Level of Evidence4. Laryngoscope, 124:1603–1608, 2014