bluuebunny/crossref_metadata_2025_split huggingface dataset:
Vorsteueraufteilung bei Kreditinstituten: das BMF-Schreiben zum „neuen Bankenschlüssel“ – Zweifelsfragen und Gestaltungsspielräume für die Besteuerungspraxis –
Authors: Hahne Klaus D. , Hamacher Rolfjosef 
Published: November 2014

AbstractBis zum Jahr 1991 sahen die Umsatzsteuer-Richtlinien in Abschn. 208 Abs. 4 UStR besondere Regelungen zur Ermittlung der abziehbaren Vorsteuern bei Kreditinstituten vor (sog. „Bankenschlüssel“). Mit der ersatzlosen Streichung der Richtlinienregelung ab dem Jahr 1992 fielen diese branchenspezifischen Sonderbestimmungen weg. Nach Auffassung der Finanzverwaltung sollten damit die allgemeinen Regelungen des § 15 Abs. 4 UStG zur Ermittlung der abziehbaren Vorsteuern im Wege einer sachgerechten Schätzung Anwendung finden. Mit Schreiben vom 12.4.2005 hat das BMF die seit der Aufhebung der Richtlinienvorschrift bestehende Regelungslücke geschlossen und eine Neuregelung getroffen („neuer Bankenschlüssel“). Der konzeptionelle Ansatz dieser Verwaltungsregelung, die damit im Zusammenhang stehenden Grundsatzentscheidungen sowie die Gestaltungsspielräume und Umsetzungsfragen für die Besteuerungspraxis sind Gegenstand des Beitrags.
Umsatzsteuerliche Behandlung von Rückvergütungen im Rahmen von Verkaufsförderungssystemen – Kritische Bemerkungen zur Neuregelung in § 17 Abs. 1 UStG in der Fassung des Richtlinien-Umsetzungsgesetzes und zur Besteuerung von Zugaben nach dem EuGH-Urteil Kuwait Petroleum Ltd. –
Authors: Lippross Otto-Gerd 
Published: November 2014

AbstractRabattmarken, die in Rabattmarkenhefte (insbesondere die früheren „Konsumhefte“) eingeklebt und … wenn das Heft voll ist … beim Händler gegen einen Geldbetrag eingelöst werden können, waren in Deutschland in der Nachkriegszeit als antiquiertes Verkaufsförderungssystem aus der Mode gekommen. Inzwischen haben Rabattsysteme mit neuer Bezeichnung (Gutscheine, Wertmarken, Bonuspunkte, Paybacksysteme, Prämien etc.) und teilweise mit neuer Technik (Chipkarte und elektronische Erfassung) eine ungeahnte Renaissance erfahren. Die umsatzsteuerlichen Konsequenzen von Preisrückvergütungen und nachträglichen Prämien sind mehrfach Gegenstand von EuGH-Entscheidungen gewesen. Von grundlegender Bedeutung ist insbesondere das Elida-Gibbs-Urteil vom 24.10.1996, das in Deutschland nur unter dem Druck eines Vertragsverletzungsverfahrens umgesetzt worden ist. Merkwürdig wenig Resonanz hat im deutschen Schrifttum und in der deutschen Rechtsprechung das EuGH-Urteil Kuwait Petroleum Ltd. vom 27.4.1999 zur Verkaufsförderung durch „Werbegeschenke“ an die Abnehmer gefunden. Mit dem nachstehenden Beitrag sollen das systematische Defizit in der Rechtsprechung des EuGH aufgezeigt und der eigene Lösungsansatz des Verfassers dargestellt werden.
Umsatzsteuerliche Regelungen für medizinische Analysen und Abgrenzung zwischen § 4 Nr.14 UStG und § 4 Nr.16 UStG – Auswirkungen des EuGH-Urteils in der Rechtssache L. u. P. GmbH –
Authors: Michels Rolf , Ketteler-Eising Thomas 
Published: November 2014

AbstractMehrfach hatte sich der EuGH in den letzten Jahren mit der Befreiung ärztlicher Leistungen von der Umsatzsteuer auseinander zu setzen. Die Entscheidungen haben im Bereich der Ärzteschaft und ihrer steuerlichen Berater bei einer Vielzahl von Leistungen zu einer Verunsicherung über die Anwendung der Befreiungsvorschriften geführt. Das aktuell entschiedene Verfahren betrifft die Frage, inwieweit die medizinischen Analysen der Laborärzte als ärztliche Heilbehandlungsleistung anzusehen und von der Umsatzsteuer befreit sind. Zudem war Gegenstand des Verfahrens die Frage, ob die Umsatzsteuerbefreiung nach §4 Nr.14 UStG oder nach §4 Nr.16 UStG zur Anwendung kommt. Gerade die diesbezüglichen Abgrenzungen können für die Laborärzte und andere Ärzte, die nach dem Berufsbild typischerweise nicht in einem Vertrauensverhältnis zwischen Arzt und Patient tätig sind, zu einem Problem werden. Abschließend hat sich der EuGH mit der Vereinbarkeit der nach § 4 Nr. 16 UStG erforderlichen Voraussetzungen mit den Regelungen der 6.EG-Richtlinie auseinander gesetzt. Problematisch bleibt, dass der EuGH im Ergebnis dem Gleichheitsgrundsatz mit seiner Entscheidung nicht gerecht wird, was verfassungsrechtliche Bedenken aufwirft. Dem geht der folgende Beitrag nach.
Steuerschuldnerschaft bei Bauleistungen an Bauträger
Authors: Lippross Otto-Gerd 
Published: November 2014

AbstractBauträger haben in der Vergangenheit die von ihnen bezogenen Bauleistungen regelmäßig nach Maßgabe der Verwaltungsregelungen in Abschn. 13b.2 und 13b.3 UStAE a.F. gem. §13b Abs.2 Nr.4 und Abs.5 UStG versteuert. Unter Berücksichtigung des BFH-Urteils vom 22.8.2013 (BFH, Urt. v. 22.8.2013 - V R 37/10, BStBl. II 2014, 128 = UR 2014, 282) ist diese Besteuerung in vielen Fällen zu Unrecht erfolgt, so dass sich die Möglichkeit ergibt, berichtigte Steuererklärungen abzugeben und Rückzahlung der Umsatzsteuer zu verlangen. Die durch das Kroatien-Anpassungsgesetz vom 25.7.2014 geschaffene Neuregelung des § 27 Abs. 19 UStG soll sicherstellen, dass die Finanzverwaltung in solchen Fällen auf den Leistungserbringer zugreifen und dieser sich gegen diesen Zugriff nicht auf Vertrauensschutz nach § 176 Abs. 2 AO berufen kann. Andererseits soll sich der Leistungserbringer von seiner Steuerschuld befreien können, indem er seinen Anspruch gegen den Leistungsempfänger auf Nachzahlung der Umsatzsteuer an das Finanzamt abtritt. Auf diese Weise soll dem Fiskus die Möglichkeit verschafft werden, mit dem abgetretenen Anspruch des Leistungserbringers gegen den Rückforderungsanspruch des Leistungsempfängers aufzurechnen. Der Verfasser des Beitrags äußert Zweifel, ob der Gesetzgeber mit dieser nachträglich noch in das Gesetzgebungsverfahren eingeführten Regelung die Grundsätze des Vertrauensschutzes und der Rechtssicherheit ausreichend berücksichtigt hat.
A combined model of pressure variations in Titan's plasma environment
Authors: Achilleos N. , Arridge C. S. , Bertucci C. , Guio P. , Romanelli N. , Sergis N. 
Published: November 2014

AbstractIn order to analyze varying plasma conditions upstream of Titan, we have combined a physical model of Saturn's plasma disk with a geometrical model of the oscillating current sheet. During modeled oscillation phases where Titan is farthest from the current sheet, the main sources of plasma pressure in the near‐Titan space are the magnetic pressure and, for disturbed conditions, the hot plasma pressure. When Titan is at the center of the sheet, the main sources are the dynamic pressure associated with Saturn's cold, subcorotating plasma and the hot plasma pressure under disturbed conditions. Total pressure at Titan (dynamic plus thermal plus magnetic) typically increases by a factor of up to about 3 as the current sheet center is approached. The predicted incident plasma flow direction deviates from the orbital plane of Titan by ≲10°. These results suggest a correlation between the location of magnetic pressure maxima and the oscillation phase of the plasma sheet. Our model may be used to predict near‐Titan conditions from “far‐field” in situ measurements.
Experimental evidence for turbulent sediment flux constituting a large portion of the total sediment flux along migrating sand dunes
Authors: Naqshband S. , Ribberink J. S. , Hurther D. , Barraud P. A. , Hulscher S. J. M. H. 
Published: November 2014

AbstractAccurate estimation of sediment transport is critical for many fluvial processes but remains challenging due to high‐frequency dynamics. Using novel acoustic flow instrumentation, we quantified the contribution of turbulent bed and suspended sediment fluxes to the total sediment fluxes along an entire dune profile and over the full flow depth. We found that over the dune stoss side and in the bed load layer, the turbulent mean streamwise flux is negative and reaches up to 40% of the total mean streamwise flux. Over the lee side, where turbulent intensities are highest, the contribution of the turbulent mean streamwise flux to the total mean streamwise flux is larger and reaches up to 50%. The mean vertical turbulent flux along the entire dune bed and in the bed load layer reaches nearly 30% of the total mean vertical flux. Turbulent sediment flux may thus constitute a large component of the total flux.
A laboratory exercise for visible gel filtration chromatography using fluorescent proteins
Authors: Zhang Wenqiang , Cao Yibin , Xu Lishan , Gong Jufang , Sun Meihao 
Published: November 2014

AbstractGel filtration chromatography (GFC) separates molecules according to size and is one of the most widely used methods for protein purification. Here, red fluorescent protein (RFP), green fluorescent protein (GFP), yellow fluorescent protein (YFP), cyan fluorescent protein (CFP), and/or their fusion proteins were prokaryotically expressed, purified, and used in a laboratory exercise to intuitively demonstrate GFC. Different bands, corresponding to RFP, RFP‐CFP (RC), YFP‐RFP‐YFP (YRY), and pyruvate kinase II‐GFP (PKG) were well separated on a Superdex 200 column from a 0.5‐mL sample. Increasing the sample volume and changing the chromatographic resin to Sephadex G‐100 resulted in lower resolution separation. Students enjoyed identifying combinations of colored proteins and found this exercise helpful for understanding the factors that affect GFC resolution. © 2014 by The International Union of Biochemistry and Molecular Biology, 43(1):33–38, 2015.
Development of new multifunctional terpolymer sorbent for proteomics applications
Authors: Najam‐ul‐Haq Muhammad , Saeed Adeela , Jabeen Fahmida , Hussain Dilshad , Khan Naseem , Shabir Maryam , Raza Nadeem , Ashiq Muhammad Naeem , Malana Muhammad Aslam , Zafar Zafar Iqbal 
Published: November 2014

AbstractDetermination of the availability of phases for specific separations is an important task achieved by a separation chemist. This becomes vital when the complex samples like biofluids are dealt with in proteome science. The work presented here involves the synthesis and application of terpolymeric sorbent with different functionalizations adopted for the selective enrichment of biomolecules of interest from biological fluids. Synthesis of terpolymer was carried out by the radical polymerization of monomers: methyl acrylate, acrylic acid and vinyl acetate with diethylene glycol dimethacrylate as cross‐linking agent, benzoyl peroxide as initiator and chloroform as a porogenic solvent. Characterization was done through Fourier transform infrared spectroscopy, scanning electron microscopy and nitrogen adsorption porosimetry. The polymer was further modified to immobilized metal ion affinity chromatographic material, with immobilized Fe3+/La3+ ions that allowed phosphopeptide enrichment from tryptic digests of standard proteins as well as milk, egg yolk and human serum. Sensitivity of enrichment down to 50 fmol was achieved in the presence of complex protein background as bovine serum albumin. Hydrophobicity was introduced through octadecyl amine, which provides comparable results to ZipTip C18/C4 for desalting of complex mixtures of all caseins. Analysis of the enriched content was performed by Matrix Assisted Laser Desorption Ionization Mass Spectrometry (MALDI‐MS). Copyright © 2014 John Wiley & Sons, Ltd.
Detection of pyridaben residue levels in hot pepper fruit and leaves by liquid chromatography–tandem mass spectrometry: effect of household processes
Authors: Kim Sung‐Woo , Abd El‐Aty A. M. , Rahman Md. Musfiqur , Choi Jeong‐Heui , Choi Ok‐Ja. , Rhee Gyu‐Seek , Chang Moon‐Ik , Kim Heejung , Abid Morad D. N. , Shin Sung Chul , Shim Jae‐Han 
Published: November 2014

AbstractFollowing quick, easy, cheap, effective, rugged and safe (QuEChERS) and LC/MS/MS analysis, pyridaben residual levels were determined in unprocessed and processed hot pepper fruit and leaves. The linearities were satisfactory with determination coefficients (R2) in excess of 0.995 in processed and unprocessed pepper fruit and leaves. Recoveries at various concentrations were 79.9–105.1% with relative standard deviations ≤15%. The limits of quantitation of 0.003–0.012 mg/kg were very low compared with the maximum residue limits (2–5 mg/kg) set by the Ministry of Food and Drug Safety, Republic of Korea. The effects of various household processes, including washing, blanching, frying and drying under different conditions (water volume, blanching time and temperature) on residual concentrations were evaluated. Both washing and blanching (in combination with high water volume and time factor) significantly reduced residue levels in hot pepper fruit and leaves compared with other processes. In sum, the developed method was satisfactory and could be used to accurately detect residues in unprocessed and processed pepper fruit and leaves. It is recommended that pepper fruit/leaves be blanched after washing before being consumed to protect consumers from the negative health effects of detected pesticide residues. Copyright © 2014 John Wiley & Sons, Ltd.
Ergothioneine Biosynthetic Methyltransferase EgtD Reveals the Structural Basis of Aromatic Amino Acid Betaine Biosynthesis
Authors: Vit Allegra , Misson Laëtitia , Blankenfeldt Wulf , Seebeck Florian P. 
Published: November 2014

AbstractErgothioneine is an N‐α‐trimethyl‐2‐thiohistidine derivative that occurs in human, plant, fungal, and bacterial cells. Biosynthesis of this redox‐active betaine starts with trimethylation of the α‐amino group of histidine. The three consecutive methyl transfers are catalyzed by the S‐adenosylmethionine‐dependent methyltransferase EgtD. Three crystal structures of this enzyme in the absence and in the presence of N‐α‐dimethylhistidine and S‐adenosylhomocysteine implicate a preorganized array of hydrophilic interactions as the determinants for substrate specificity and apparent processivity. We identified two active site mutations that change the substrate specificity of EgtD 107‐fold and transform the histidine‐methyltransferase into a proficient tryptophan‐methyltransferase. Finally, a genomic search for EgtD homologues in fungal genomes revealed tyrosine and tryptophan trimethylation activity as a frequent trait in ascomycetous and basidomycetous fungi.
Meningeal involvement in multiple myeloma
Authors: Laribi Kamel , Mellerio Charles , Baugier Alix , Ghnaya Habib , Denizon Nathalie , Besançon Anne , Laly Margot , Jadeau Christelle 
Published: November 2014

Key Clinical MessageA patient with multiple myeloma with a mass in the nasopharyngeal was diagnosed. He received melphalan autograft and radiotherapy, and obtained complete remission. He relapsed 3 months later, with meningeal involvement and without systemic relapse. He received intrathecal and systemic chemotherapy, without neurological improvement and died 4 weeks after relapse.
Soft‐tissue tumor of the perineum: an exceptional case of bilateral perineal myoma
Authors: Ben Haj Hassine Mohamed A. , Arfaoui Ramzi , Siala Haythem , Trabelsi Hela , Rachdi Radhouane 
Published: November 2014

Key Clinical MessagePerineal myomas in female are exceptional. We report the second case in literature of perineal myomas. It is a case of bilateral perineal myomas lifting the skin occurring in a female patient of 49 years old. She was operated by perineal incisions. Histopathology confirmed the fibromatous nature without signs of malignancy.
Thyrotoxic hypokalemic periodic paralysis in an African male: a case report
Authors: Belayneh Dereje K. , Kellerth Thomas 
Published: November 2014

Key Clinical MessageThyrotoxic hypokalemic periodic paralysis is a rare manifestation of thyrotoxicosis and is rarely reported in non‐Asian populations. A 26‐year‐old Ethiopian male who presented with recurrent flaccid tetraparesis, hypokalemia, and hyperthyroidism is reported here. Thyroid function should be routinely checked in patients with acute or recurrent hypokalemic paralysis.
Vulval cancer and HPV vaccination in recurrent disease
Authors: Gustafson L. W. , Gade Melina , Blaakær Jan 
Published: November 2014

Key Clinical MessageA woman diagnosed with a recurrent vulval carcinoma after initial treatment with radiochemotherapy is presented. After three additional relapses she was vaccinated with Gardasil. She has had no relapses in her vulvar area for 39 months and an overall progression‐free survival of almost 24 months.
Stroke After Transcatheter Aortic Valve Replacement: Incidence, Risk Factors, Prognosis, and Preventive Strategies
Authors: Mastoris Ioannis , Schoos Mikkel M. , Dangas George D. , Mehran Roxana 
Published: November 2014

AbstractThe first transcatheter aortisc valve replacement (TAVR) was performed in 2002, and has been proven beneficial in inoperable and high‐risk patients for open heart surgery. Stroke occurrence after TAVR, both periprocedure and at follow‐up, has not been well described. We sought to review incidence, pathophysiology, predictors, prognosis, and current preventive strategies of cerebrovascular accidents (CVAs) after TAVR. Studies were selected from a Medline search if they contained clinical outcomes data after TAVR. Acute and subacute CVAs after TAVR have been reported in 3% to 6% of patients. Approximately 45% of CVAs occur within 2 days after TAVR; 28% between 3 and 10 days; 4% between 10 and 30 days; and 10.5% occur from 1 month to 2 years. Clinically silent cerebral embolisms have been reported, with an incidence greatly exceeding that of overt CVAs. Underlying pathophysiologic mechanisms for CVAs can be broadly categorized into embolic and nonembolic causes, as well as procedural and postprocedural (early and late). Important predictors of early CVAs are small aortic valve area, atrial fibrillation, and balloon postdilation, whereas late CVAs are mostly influenced by chronic atrial fibrillation, prior cerebrovascular disease, and transapical approach. Following stroke, patients exhibit increased morbidity and mortality. A multilevel approach for the prevention of CVAs includes improved interventional techniques, embolic protection devices, antithrombotic treatment, close monitoring, and aggressive management of modifiable risk factors. Technology advances notwithstanding stroke morbidity and mortality remains steady. The significance of silent cerebral embolism on prognosis remains uncertain, and optimal medical treatment during and after TAVR should be further investigated.
The Influence of Type 2 Diabetes on Left Atrial Remodeling
Authors: Tadic Marijana , Cuspidi Cesare 
Published: November 2014

AbstractThe influence of type 2 diabetes mellitus on cardiac remodeling has been evaluated for decades; however, the majority of investigations were focused only on the left ventricle. The impact of diabetes on the left atrial (LA) function is less researched. LA enlargement has been shown as an independent predictor of cardiovascular morbidity and mortality in the general and diabetic population; however, LA dysfunction has been proven to be an independent predictor only in the general population. There are not much follow‐up data about the influence of diabetes on LA function. New echocardiographic techniques, such as 2‐dimensional speckle tracking imaging, provide more accurate, sensitive, and reliable information about LA function than traditional, volumetric methods. The aim of this review was to summarize the most recent reports about the influence of diabetes on LA function, as well as to discuss the possible mechanisms and potential clinical implications of the relationship between diabetes and LA remodeling.
Acute Heart Failure: Acute Cardiorenal Syndrome and Role of Aggressive Decongestion
Authors: Hanna Elias B. , Hanna Deschamps Eliana 
Published: November 2014

AbstractCongestion and acute renal dysfunction are at the center of acute heart failure (HF) syndromes. Acute cardiorenal syndrome, which refers to worsening of renal function in a patient with acute HF syndrome, is partly related to venous congestion and high renal afterload. Aggressive decongestion improves renal and myocardial flow and ventricular loading conditions, potentially resulting in reduced HF progression, rehospitalization, and mortality. High‐dose diuretic therapy remains the mainstay therapy. Ultrafiltration and inotropic therapy are useful in the subgroup of patients with a low‐output state and diuretic resistance.
Organocatalytic Domino Michael–Heterocyclization Reaction of α,β‐Unsaturated Aldehydes and α‐Cyano Ketones: Synthesis of Enantioenriched 4,5,6‐Trisubstituted 3,4‐Dihydropyranones
Authors: Guevara‐Pulido James O. , Andrés José M. , Pedrosa Rafael 
Published: November 2014

Abstractα,β‐Unsaturated aldehydes with aliphatic, electron‐poor aromatic, or electron‐withdrawing substituents at the β position easily react with different ketones leading to enantioenriched hemiacetals, which were further oxidized to give 4,5,6‐trisubstituted‐3,4‐dihydropyranones in good yields and with excellent enantioselectivities. The behavior of the ketones is dependent on the α substituent of the carbonyl group, and a fine‐tuning of the pKa values is necessary to obtain good results.
Concise Synthesis of Tetrazole–Ketopiperazines by Two Consecutive Ugi Reactions
Authors: Zarganes‐Tzitzikas Tryfon , Patil Pravin , Khoury Kareem , Herdtweck Eberhardt , Dömling Alexander 
Published: November 2014

AbstractA concise route for the synthesis of the novel compound class tetrazole–diketopiperazines was developed. The approach involves the use of two multicomponent reactions: the Ugi tetrazole four‐component reaction (4CR) and the classical intramolecular Ugi 4CR. The tetrazole–diketopiperazines comprise analogs of and are bioisosteric to bioactive diketopiperazines, which thus draws attention for novel bioactive compound design. This scaffold was produced to fill the screening deck of the European lead factory.
Vehicle effects on seismic response of a simple‐span bridge during shake tests
Authors: Shaban Nefize , Caner Alp , Yakut Ahmet , Askan Aysegul , Karimzadeh Naghshineh Ali , Domanic Arman , Can Gizem 
Published: November 2014

SummaryPresence of vehicles on a bridge has been observed many times during past earthquakes. Although in practice, the engineers may or may not include the live load contribution to seismic weight in design, current bridge design codes do not specify a certain guideline. A very limited research has been conducted to address this issue from design point of view. The focus of this research is to experimentally assess the effect of a vehicle on the seismic response of a bridge through a large‐scale model. In this scope, a 12‐meter long bridge, having a one lane deck with concrete slab on steel girders, has been shaken under five different ground motions obtained from recent earthquakes that occurred in Turkey, in its transverse direction, both with and without a vehicle on top of the deck. The measured results have indicated that top slab transverse acceleration and bearing displacements can reduce up to 18.7% in presence of a vehicle during seismic tests, which is an indication of reduction in substructure forces. The main reason for the reduction in seismic response of the bridge in the presence of live load can be ascribed to the increase in damping of the system due to mass damper‐like action induced by the vehicle. This beneficial effect cannot be observed in vertical seismic response. Copyright © 2014 John Wiley & Sons, Ltd.