bluuebunny/crossref_metadata_2025_split huggingface dataset:
Das private Veräußerungsgeschäft i.S.d. § 23 EStG
Authors: Meickmann Till Valentin 
Published: August 2024

Zusammenfassung
In den vergangenen Jahren hat der BFH Gewinne und Verluste aus der Veräußerung von Kapitalvermögen (§ 20 Abs. 2 EStG) verstärkt auch bei solchen Vorgängen angenommen, bei denen es nach hergebrachtem Begriffsverständnis mangels Rechtsträgerwechsels an einem Veräußerungsvorgang fehlt. Die Erweiterungen des Anwendungsbereichs von § 20 Abs. 2 EStG durch die Rechtsprechung hat der Gesetzgeber mit der Einfügung des § 20 Abs. 6 Satz 6 EStG jedenfalls nachträglich anerkannt. Mit dieser gesetzgeberischen Entscheidung ist die Frage aufgeworfen, ob die Rechtsprechung des BFH zu § 20 Abs. 2 EStG sich auch auf die Auslegung des § 23 EStG auswirkt. Der vorliegende Beitrag nimmt dies zum Anlass, den Begriff des privaten Veräußerungsgeschäfts i.S.d. § 23 EStG auszulegen und zu untersuchen, ob und inwieweit § 23 EStG - ggf. im Wege der Rechtsfortbildung - auch auf mit Veräußerungen vergleichbare Vorgänge angewendet werden kann.
Dynamic source inversion of theM6.5 intermediate‐depth Zumpango earthquake in central Mexico: A parallel genetic algorithm
Authors: Díaz‐Mojica John , Cruz‐Atienza Víctor M. , Madariaga Raúl , Singh Shri K. , Tago Josué , Iglesias Arturo 
Published: September 2014

AbstractWe introduce a method for imaging the earthquake source dynamics from the inversion of ground motion records based on a parallel genetic algorithm. The source model follows an elliptical patch approach and uses the staggered‐grid split‐node method to simulate the earthquake dynamics. A statistical analysis is used to estimate errors in both inverted and derived source parameters. Synthetic inversion tests reveal that the average rupture speed (Vr), the rupture area, and the stress drop (Δτ) may be determined with formal errors of ~30%, ~12%, and ~10%, respectively. In contrast, derived parameters such as the radiated energy (Er), the radiation efficiency (ηr), and the fracture energy (G) have larger errors, around ~70%, ~40%, and ~25%, respectively. We applied the method to theMw6.5 intermediate‐depth (62 km) normal‐faulting earthquake of 11 December 2011 in Guerrero, Mexico. Inferred values of Δτ = 29.2 ± 6.2 MPa andηr = 0.26 ± 0.1 are significantly higher and lower, respectively, than those of typical subduction thrust events. Fracture energy is large so that more than 73% of the available potential energy for the dynamic process of faulting was deposited in the focal region (i.e.,G = (14.4 ± 3.5) × 1014J), producing a slow rupture process (Vr/VS = 0.47 ± 0.09) despite the relatively high energy radiation (Er = (0.54 ± 0.31) × 1015 J) and energy‐moment ratio (Er/M0 = 5.7 × 10− 5). It is interesting to point out that such a slow and inefficient rupture along with the large stress drop in a small focal region are features also observed in both the 1994 deep Bolivian earthquake and the seismicity of the intermediate‐depth Bucaramanga nest.
Spatial and temporal patterns in conterminous United States streamflow characteristics
Authors: McCabe Gregory J. , Wolock David M. 
Published: September 2014

AbstractSpatial and temporal patterns in annual and seasonal minimum, mean, and maximum daily streamflow values were examined for a set of 516 reference stream gauges located throughout the conterminous United States for the period 1951–2009. Cluster analysis was used to classify the stream gauges into 14 groups based on similarity in their temporal patterns of streamflow. The results indicated that the temporal patterns in flow metrics (1) have strong spatial coherence within each region, (2) are similar among the three annual flow metrics and the four seasonal flow metrics within each region, (3) indicate some small magnitude trends over time, and (4) are only weakly associated with well‐known climate indices. We conclude that most of the temporal variability in flow is unpredictable in terms of relations to climate indices and infer that, for the most part, future changes in flow characteristics cannot be predicted by these indices.
Whistler anisotropy instabilities as the source of banded chorus: Van Allen Probes observations and particle‐in‐cell simulations
Authors: Fu Xiangrong , Cowee Misa M. , Friedel Reinhard H. , Funsten Herbert O. , Gary S. Peter , Hospodarsky George B. , Kletzing Craig , Kurth William , Larsen Brian A. , Liu Kaijun , MacDonald Elizabeth A. , Min Kyungguk , Reeves Geoffrey D. , Skoug Ruth M. , Winske Dan 
Published: September 2014

AbstractMagnetospheric banded chorus is enhanced whistler waves with frequencies ωr<Ωe, where Ωe is the electron cyclotron frequency, and a characteristic spectral gap at ωr≃Ωe/2. This paper uses spacecraft observations and two‐dimensional particle‐in‐cell simulations in a magnetized, homogeneous, collisionless plasma to test the hypothesis that banded chorus is due to local linear growth of two branches of the whistler anisotropy instability excited by two distinct, anisotropic electron components of significantly different temperatures. The electron densities and temperatures are derived from Helium, Oxygen, Proton, and Electron instrument measurements on the Van Allen Probes A satellite during a banded chorus event on 1 November 2012. The observations are consistent with a three‐component electron model consisting of a cold (a few tens of eV) population, a warm (a few hundred eV) anisotropic population, and a hot (a few keV) anisotropic population. The simulations use plasma and field parameters as measured from the satellite during this event except for two numbers: the anisotropies of the warm and the hot electron components are enhanced over the measured values in order to obtain relatively rapid instability growth. The simulations show that the warm component drives the quasi‐electrostatic upper band chorus and that the hot component drives the electromagnetic lower band chorus; the gap at ∼Ωe/2 is a natural consequence of the growth of two whistler modes with different properties.
InSAR velocity field across the North Anatolian Fault (eastern Turkey): Implications for the loading and release of interseismic strain accumulation
Authors: Cakir Ziyadin , Ergintav Semih , Akoğlu Ahmet M. , Çakmak Rahşan , Tatar Orhan , Meghraoui Mustapha 
Published: September 2014

AbstractWe use the Persistent Scatterer Interferometric Synthetic Aperture Radar (PS‐InSAR) technique with the European Space Agency's Envisat and ERS SAR data acquired on three neighboring descending tracks (T350, T078, and T307) to map the interseismic strain accumulation along a ~225 km long, NW‐SE trending section of the North Anatolian Fault that ruptured during the 1939, 1942, and 1943 earthquakes in eastern Turkey. We derive a line‐of‐sight velocity map of the region with a high spatial resolution and accuracy which, together with the maps of earthquake surface ruptures, shed light on the style of continental deformation and the relationships between the loading and release of interseismic strain along segmented continental strike‐slip faults. In contrast with the geometric complexities at the ground surface that appear to control rupture propagation of the 1939 event, modeling of the high‐resolution PS‐InSAR velocity field reveals a fairly linear and narrow throughgoing shear zone with an overall 20 ± 3 mm/yr slip rate above an unexpectedly shallow 7 ± 2 km locking depth. Such a shallow locking depth may result from the postseismic effects following recent earthquakes or from a simplified model that assumes a uniform degree of locking with depth on the fault. A narrow throughgoing shear zone supports the thick lithosphere model in which continental strike‐slip faults are thought to extend as discrete shear zones through the entire crust. Fault segmentation previously reported from coseismic surface ruptures is thus likely inherited from heterogeneities in the upper crust that either preexist and/or develop during coseismic rupture propagation. The geometrical complexities that apparently persist for long periods may guide the dynamic rupture propagation surviving thousands of earthquake cycles.
Land‐atmosphere coupling over North America in CRCM5
Authors: Diro G. T. , Sushama L. , Martynov A. , Jeong D. I. , Verseghy D. , Winger K. 
Published: September 2014

AbstractLand‐atmosphere coupling and its impact on extreme precipitation and temperature events over North America are studied using the fifth generation of the Canadian Regional Climate Model (CRCM5). To this effect, two 30 year long simulations, spanning the 1981–2010 period, with and without land‐atmosphere coupling, have been performed with CRCM5, driven by the European Centre for Medium‐Range Weather Forecasts reanalysis at the boundaries. In the coupled simulation, the soil moisture interacts freely with the atmosphere at each time step, while in the uncoupled simulation, soil moisture is replaced with its climatological value computed from the coupled simulation, thus suppressing the soil moisture‐atmosphere interactions. Analyses of the coupled and uncoupled simulations, for the summer period, show strong soil moisture‐temperature coupling over the Great Plains, consistent with previous studies. The maxima of soil moisture‐precipitation coupling is more spread out and covers the semiarid regions of the western U.S. and parts of the Great Plains. However, the strength of soil moisture‐precipitation coupling is found to be generally weaker than that of soil moisture‐temperature coupling. The study clearly indicates that land‐atmosphere coupling increases the interannual variability of the seasonal mean daily maximum temperature in the Great Plains. Land‐atmosphere coupling is found to significantly modulate selected temperature extremes such as the number of hot days, frequency, and maximum duration of hot spells over the Great Plains. Results also suggest additional hot spots, where soil moisture modulates extreme events. These hot spots are located in the southeast U.S. for the hot days/hot spells and in the semiarid regions of the western U.S. for extreme wet spells. This study thus demonstrates that climatologically wet/dry regions can become hot spots of land‐atmosphere coupling when the soil moisture decreases/increases to an intermediate transitional level where evapotranspiration becomes moisture sensitive and large enough to affect the climate.
Probabilistic sequence alignment of stratigraphic records
Authors: Lin Luan , Khider Deborah , Lisiecki Lorraine E. , Lawrence Charles E. 
Published: September 2014

AbstractThe assessment of age uncertainty in stratigraphically aligned records is a pressing need in paleoceanographic research. The alignment of ocean sediment cores is used to develop mutually consistent age models for climate proxies and is often based on the δ18O of calcite from benthic foraminifera, which records a global ice volume and deep water temperature signal. To date, δ18O alignment has been performed by manual, qualitative comparison or by deterministic algorithms. Here we present a hidden Markov model (HMM) probabilistic algorithm to find 95% confidence bands for δ18O alignment. This model considers the probability of every possible alignment based on its fit to the δ18O data and transition probabilities for sedimentation rate changes obtained from radiocarbon‐based estimates for 37 cores. Uncertainty is assessed using a stochastic back trace recursion to sample alignments in exact proportion to their probability. We applied the algorithm to align 35 late Pleistocene records to a global benthic δ18O stack and found that the mean width of 95% confidence intervals varies between 3 and 23 kyr depending on the resolution and noisiness of the record's δ18O signal. Confidence bands within individual cores also vary greatly, ranging from ~0 to >40 kyr. These alignment uncertainty estimates will allow researchers to examine the robustness of their conclusions, including the statistical evaluation of lead‐lag relationships between events observed in different cores.
Disentangling Psychological Sources of Overpricing in Anticommons Dilemmas: Strategic Incentives, Endowment Effects, and Interdependence of Outcomes
Authors: Glöckner Andreas , Tontrup Stephan , Bechtold Stefan 
Published: September 2014

AbstractAnticommons are a special kind of mixed‐motive dilemma in which negative effects for society are caused by the excessive use of exclusion rights. In two fully incentivized experiments on trading goods with risky prospects, we disentangle three psychological sources that have been suggested to contribute to increased pricing in anticommons dilemmas: the effects of strategic incentives for overpricing, endowment effects, and interdependence of outcomes. Our results show that pricing of risky prospects in the anticommons is only marginally influenced by endowment status, whereas participants readily respond to incentives to overprice and to the interdependence of outcomes. Endowment effects are reduced both when strategic incentives to overprice are provided and when outcomes of subjects become interdependent. As a result, endowment effects for risky prospects are strongly reduced or even disappear completely in anticommons dilemmas. Our results render support for an interaction model instead of an additive effect model in which both incentives and endowment effects would drive up pricing. Copyright © 2014 John Wiley & Sons, Ltd.
Overcoming Ambiguity Aversion Through Experience
Authors: Güney Şule , Newell Ben R. 
Published: September 2014

AbstractAmbiguity is often characterized with unknown probability distributions (for potential outcomes), which people avoid while making decisions. Existing literature shows that ambiguity aversion often persists even when these probability distributions are explicitly described to decision makers. We test the hypothesis that exposure to these probability distributions via sampling experience, rather than description, will lead to a reduction in ambiguity aversion. We used the classic two‐colour Ellsberg task in which the participants were asked to choose to bet on either a risky bet (i.e. probabilities were known) or (versions of) an ambiguous bet (i.e. exact probabilities were unknown). Different probability distributions, each providing subtly different information about the underlying properties of the ambiguous bet, were either experienced through sampling or described to participants prior to choice. Overall, the results indicated that people demonstrated ambiguity‐neutral attitudes when the underlying probability distributions were experienced. In contrast, when described, attitudes toward ambiguity changed as a function of the type of probability distribution. Additional analyses confirmed that decision makers were less likely to be ambiguity‐averse when their individual experiences were positive during sampling trials (i.e. observing distributions with winning being more likely or more frequent). Copyright © 2014 John Wiley & Sons, Ltd.
Online Product Reviews and the Description–Experience Gap
Authors: Wulff Dirk U. , Hills Thomas T. , Hertwig Ralph 
Published: September 2014

AbstractPeople can access information about choices in at least two ways: via summary descriptions that provide an overview of potential outcomes and their likelihood of occurrence or via sequential presentation of outcomes. Provided with the former, people make decisions from description; with the latter, they make decisions from experience. Recent investigations involving risky choices have demonstrated a robust and systematic description–experience gap. Specifically, when people make decisions from experience, rare events tend to have less impact than what they deserve according to their objective probability. Here, we show that this description–experience gap generalizes from choices involving monetary gambles to choices based on (hypothetical) online product ratings. We further show that causes that have been identified in the context of risky choice also contribute to the description–experience gap in choice based on online product ratings: reliance on relatively small samples of information and overweighting of recently sampled information (recency). We conclude with a discussion of the practical implications of our results and identify promising directions for cross‐disciplinary investigations. Copyright © 2014 John Wiley & Sons, Ltd.
Bone marrow stromal cell‐derived extracellular matrix promotes osteogenesis of adipose‐derived stem cells
Authors: Zhang Zhiliang , Luo Xuan , Xu Haisong , Wang Lin , Jin Xin , Chen Rui , Ren Xiaoyun , Lu Yi , Fu Mingang , Huang Yixiong , He Jiyin , Fan Zhihong 
Published: September 2014

AbstractAdipose‐derived stem cells (ASCs) can differentiate into multiple cell lineages and favor adipogenesis rather than osteogenesis. Because the extracellular matrix (ECM) component of the stem cell niche is important in stem cell differentiation, we hypothesized that ECM produced by human bone marrow stromal cells (BM‐ECM) could enhance the osteogenic potential of ASCs during in vitro expansion. We have compared the replication and osteogenic differentiation of ASCs expanded on BM‐ECM versus tissue culture plastic (TCP) in vitro and in vivo. During the first two passages, ASC proliferation on BM‐ECM was 3.27‐fold greater than that on TCP. ASCs expanded on BM‐ECM formed more osteogenic colonies and higher expression of osteogenic markers than ASCs expanded on TCP. In nude mice, ASCs that had been expanded on BM‐ECM formed more new bone tissue than those expanded on TCP. The data indicate that BM‐ECM can be used to promote the osteogenic fate of ASCs.
Morphological characteristics and identification of islet‐like cells derived from rat adipose‐derived stem cells cocultured with pancreas adult stem cells
Authors: Hefei Wang , Yu Ren , Haiqing Wu , Xiao Wang , Jingyuan Wang , Dongjun Liu 
Published: September 2014

AbstractDiabetes is a significant public health problem that can be treated with insulin therapy; however, therapies designed to cure diabetes are limited. The goal of the current study was to assess the potential for curative treatment of diabetes using adipose‐derived stem cells (ADSCs). To achieve this goal, the differentiation of rat ADSCs into pancreatic islet‐like cells induced by coculture with pancreatic adult stem cells (PASCs) was characterized. Differentiation of ADSCs into islet‐like cells induced by coculturing was determined morphologically, as well as by the assessment of islet cell markers using dithizone staining, immunohistochemistry, RT‐PCR, qPCR, and western blotting. The results showed that ADSCs formed islet‐like round cell masses after coculture with PASCs. These differentiated cells were shown to be positive for islet cell markers, including dithizone incorporation; PDX1, CK19 and Nestin by immunohistochemistry, and insulin, PDX1 and glucagon expression by RT‐PCR. Differentiated ADSCs induced by coculturing also expressed insulin at the mRNA and protein level, with the level of insulin mRNA expression in cocultured ADSCs being 0.05 times greater than that of PASCs (P < 0.05). Taken together, our results demonstrate that ADSCs can be induced to differentiate into islet‐like cells by coculture with PASCs; thus these cells can be used for transplantation, providing a theoretical foundation for the treatment of diabetes using this approach.
Pulmonary surfactant expression analysis—Role of cell–cell interactions and 3‐D tissue‐like architecture
Authors: Nandkumar Maya A. , Ashna U. , Thomas Lynda V. , Nair Prabha D. 
Published: September 2014

AbstractSurfactant production is important in maintaining alveolar function both in vivo and in vitro, but surfactant expression is the primary property lost by alveolar Type II Pneumocytes in culture and its maintenance is a functional requirement. To develop a functional tissue‐like model, the in vivo cell–cell interactions and three dimensional architecture has to be reproduced. To this end, 3D button‐shaped synthetic gelatin vinyl acetate (GeVAc) co‐polymer scaffold was seeded with different types of lung cells. Functionality of the construct was studied under both static and dynamic conditions. The construct was characterized by Environmental Scanning Electron and fluorescent microscopy, and functionality of the system was analyzed by studying mRNA modulations of all four surfactant genes A, B, C, and D by real time‐PCR and varying culture conditions. The scaffold supports alveolar cell adhesion and maintenance of cuboidal morphology, and the alveolar‐specific property of surfactant synthesis, which would otherwise be rapidly lost in culture. This is a novel 3D system that expresses all 4 surfactants for a culture duration of 3 weeks.
Genome editing a mouse locus encoding a variant histone, H3.3B, to report on its expression in live animals
Authors: Wen Duancheng , Noh Kyung‐Min , Goldberg Aaron D. , Allis C. David , Rosenwaks Zev , Rafii Shahin , Banaszynski Laura A. 
Published: September 2014

SummaryChromatin remodeling via incorporation of histone variants plays a key role in the regulation of embryonic development. The histone variant H3.3 has been associated with a number of early events including formation of the paternal pronucleus upon fertilization. The small number of amino acid differences between H3.3 and its canonical counterparts (H3.1 and H3.2) has limited studies of the developmental significance of H3.3 deposition into chromatin due to difficulties in distinguishing the H3 isoforms. To this end, we used zinc‐finger nuclease (ZFN) mediated gene editing to introduce a small C‐terminal hemagglutinin (HA) tag to the endogenous H3.3B locus in mouse embryonic stem cells (ESCs), along with an internal ribosome entry site (IRES) and a separately translated fluorescent reporter of expression. This system will allow detection of expression driven by the reporter in cells, animals, and embryos, and will facilitate investigation of differential roles of paternal and maternal H3.3 protein during embryogenesis that would not be possible using variant‐specific antibodies. Further, the ability to monitor endogenous H3.3 protein in various cell lineages will enhance our understanding of the dynamics of this histone variant over the course of development. genesis 52:959–966, 2014. © 2014 Wiley Periodicals, Inc.
Quantitative and in toto imaging in ascidians: Working toward an image‐centric systems biology of chordate morphogenesis
Authors: Veeman Michael , Reeves Wendy 
Published: September 2014

SummaryDevelopmental biology relies heavily on microscopy to image the finely controlled cell behaviors that drive embryonic development. Most embryos are large enough that a field of view with the resolution and magnification needed to resolve single cells will not span more than a small region of the embryo. Ascidian embryos, however, are sufficiently small that they can be imaged in toto with fine subcellular detail using conventional microscopes and objectives. Unlike other model organisms with particularly small embryos, ascidians have a chordate embryonic body plan that includes a notochord, hollow dorsal neural tube, heart primordium and numerous other anatomical details conserved with the vertebrates. Here we compare the size and anatomy of ascidian embryos with those of more traditional model organisms, and relate these features to the capabilities of both conventional and exotic imaging methods. We review the emergence of Ciona and related ascidian species as model organisms for a new era of image‐based developmental systems biology. We conclude by discussing some important challenges in ascidian imaging and image analysis that remain to be solved. genesis 53:143–159, 2015. © 2014 Wiley Periodicals, Inc.