Die wirtschaftliche Berechtigung bei einer operativ tätigen nicht börsenkotierten Aktiengesellschaft de lege lata sowie de lege ferenda

Im März 2021 hat das Parlament die Revision des Geldwäschereigesetzes verabschiedet. Der revidierte Erlass wird voraussichtlich am 1. Oktober 2022 in Kraft treten. Art. 4 Abs. 1 GwG wurde bei der Revision dahingehend angepasst, dass der Finanzintermediär «mit der nach den Umständen gebotenen Sorgfalt die wirtschaftlich berechtigte Person feststellen und deren Identität überprüfen» muss, «um sich zu vergewissern, wer die wirtschaftlich berechtigte Person ist.» In der vorliegenden Arbeit wird aufgezeigt, inwiefern sich Änderungen für Banken im Zusammenhang mit der wirtschaftlichen Berechtigung bei operativ tätigen nicht börsenkotierten Aktiengesellschaften ergeben. Nach geltendem Recht sind anhand einer dreistufigen Abklärungskaskade die Kontrollinhaber festzustellen. Bei der ersten Stufe ist insbesondere zwischen direkter und indirekter Beteiligung zu unterscheiden. Seit der Revision des Aktienrechts wird bei der indirekten Beteiligung über zwischengeschaltete Gesellschaften dem Zurechnungsansatz der Vorrang gewährt. Es besteht nach aktueller Rechtslage keine systematische Überprüfungspflicht hinsichtlich der Angaben zur wirtschaftlichen Berechtigung. Die Bank hat lediglich bei Ungereimtheiten eine Plausibilitätsprüfung vorzunehmen. Darüber hinaus muss nicht schon bei jeglichem Indiz für Zweifel die Feststellung des wirtschaftlich Berechtigten wiederholt werden, sondern Indizien können durch Abklärungen ausgeräumt werden. Die wirtschaftliche Berechtigung muss allerdings dauerhaft korrekt dokumentiert sein. Gleiches gilt bezüglich der Überprüfung im Sinne der revidierten Bestimmung. Die Bank muss sich bei allen Geschäftsbeziehungen vergewissern, wer die wirtschaftlich berechtigte Person ist und dauerhaft korrekt dokumentiert sein. Es darf dabei ein risikobasierter Ansatz angewendet werden, wobei es nicht ausreichend ist, einzig eine Ausweiskopie der wirtschaftlich berechtigten Person einzuholen. Im Rechtsvergleich hat sich gezeigt, dass Deutschland die Richtlinien der EU als Mindeststandard umsetzen muss und nach geltendem Recht bereits eine Überprüfungspflicht besteht. Die Verpflichteten haben zur Erfüllung dieser Pflicht Zugang zu einer ergänzenden Quelle. Es handelt sich dabei um das öffentliche Transparenzregister. Dennoch muss in vielen Fällen auf weitere Überprüfungsmassnahmen wie beispielsweise öffentliche Quellen oder Aussagen bzw. Dokumente des Kunden zurückgegriffen werden. Es empfiehlt sich den Banken, Verifizierungsmassnahmen risikobasiert je Kundenkategorie festzulegen und dabei eine systematische Dokumentation sicherzustellen. Bei operativ tätigen nicht börsenkotierten Aktiengesellschaften können insbesondere Unterlagen II und Auskünfte der Vertragspartei, öffentliche Register oder Auskünfte vertrauenswürdiger Personen beigezogen werden. Bei einer bereits bestehenden Geschäftsbeziehung sind darüber hinaus die Transaktionen des Vertragspartners als auch das Kundenprofil zu konsultieren. Ausserdem sollten Schulungen der Mitarbeitenden durchgeführt und Anpassungen im Weisungswesen vorgenommen werden

A POWHEG generator for deep inelastic scattering

We present a new event generator for the simulation of both neutral- and charged-current deep inelastic scattering (DIS) at next-to-leading order in QCD matched to parton showers using the POWHEG method. Our implementation builds on the existing POWHEG BOX framework originally designed for hadron-hadron collisions, supplemented by considerable extensions to account for the genuinely different kinematics inherent to lepton-hadron collisions. In particular, we present new momentum mappings that conserve the special kinematics found in DIS, which we use to modify the POWHEG BOX implementation of the Frixione-Kunszt-Signer subtraction mechanism. We compare our predictions to fixed-order and resummed predictions, as well as to data from the HERA ep collider. Finally we study a few representative distributions for the upcoming Electron Ion Collider.Comment: 54 pages, 25 figures, code obtainable from svn://powhegbox.mib.infn.it/trunk/User-Processes-RES/DI

Exploring Refractory Organics in Extraterrestrial Particles

The origin of organic compounds detected in meteorites and comets, some of which could have served as precursors of life on Earth, remains an open question. The aim of the present study is to make one more step in revealing the nature and composition of organic materials of extraterrestrial particles by comparing infrared spectra of laboratory-made refractory organic residues to spectra of cometary particles returned by the Stardust mission, interplanetary dust particles, and meteorites. Our results reinforce the idea of a pathway for the formation of refractory organics through energetic and thermal processing of molecular ices in the solar nebula. There is also the possibility that some of the organic material had formed already in the parental molecular cloud before it entered the solar nebula. The majority of the IR “organic” bands of the studied extraterrestrial particles can be reproduced in the spectra of the laboratory organic residues. We confirm the detection of water, nitriles, hydrocarbons, and carbonates in extraterrestrial particles and link it to the formation location of the particles in the outer regions of the solar nebula. To clarify the genesis of the species, high-sensitivity observations in combination with laboratory measurements like those presented in this paper are needed. Thus, this study presents one more piece of the puzzle of the origin of water and organic compounds on Earth and motivation for future collaborative laboratory and observational projects

Yale Global Tic Severity Scale (YGTSS): Psychometric Quality of the Gold Standard for Tic Assessment Based on the Large-Scale EMTICS Study.

The Yale Global Tic Severity Scale (YGTSS) is a clinician-rated instrument considered as the gold standard for assessing tics in patients with Tourette's Syndrome and other tic disorders. Previous psychometric investigations of the YGTSS exhibit different limitations such as small sample sizes and insufficient methods. To overcome these shortcomings, we used a subsample of the large-scale "European Multicentre Tics in Children Study" (EMTICS) including 706 children and adolescents with a chronic tic disorder and investigated convergent, discriminant and factorial validity, as well as internal consistency of the YGTSS. Our results confirm acceptable convergent and good to very good discriminant validity, respectively, indicated by a sufficiently high correlation of the YGTSS total tic score with the Clinical Global Impression Scale for tics (r <sub>s</sub> = 0.65) and only low to medium correlations with clinical severity ratings of attention deficit/hyperactivity symptoms (r <sub>s</sub> = 0.24), obsessive-compulsive symptoms (r <sub>s</sub> = 27) as well as internalizing symptoms (r <sub>s</sub> = 0.27). Internal consistency was found to be acceptable (Ω = 0.58 for YGTSS total tic score). A confirmatory factor analysis supports the concept of the two factors "motor tics" and "phonic tics," but still demonstrated just a marginal model fit (root mean square error of approximation = 0.09 [0.08; 0.10], comparative fit index = 0.90, and Tucker Lewis index = 0.87). A subsequent analysis of local misspecifications revealed correlated measurement errors, suggesting opportunities for improvement regarding the item wording. In conclusion, our results indicate acceptable psychometric quality of the YGTSS. However, taking the wide use and importance of the YGTSS into account, our results suggest the need for further investigations and improvements of the YGTSS. In addition, our results show limitations of the global severity score as a sum score indicating that the separate use of the total tic score and the impairment rating is more beneficial

A low-luminosity core-collapse supernova very similar to SN 2005cs

We present observations and analysis of PSN J17292918+7542390, a low-luminosity Type II-P supernova (LL SN IIP). The observed sample of such events is still low, and their nature is still under debate. Such supernovae are similar to SN 2005cs, a well-observed low-luminosity Type II-P event, having low expansion velocities, and small ejected $^{56}$Ni mass. We have developed a robust and relatively fast Monte-Carlo code that fits semi-analytic models to light curves of core collapse supernovae. This allows the estimation of the most important physical parameters, like the radius of the progenitor star, the mass of the ejected envelope, the mass of the radioactive nickel synthesized during the explosion, among others. PSN J17292918+7542390 has $R_0 = 91_{-70}^{+119} \cdot 10^{11} \;\text{cm}$, $M_\text{ej} = 9.89_{-1.00}^{+2.10} \; M_{\odot}$, $E_{\mathrm{kin}} = 0.65_{-0.18}^{+0.19} \;\text{foe}$, $v_{\mathrm{exp}} = 3332_{-347}^{+216}$ km s$^{-1}$, for its progenitor radius, ejecta mass, kinetic energy and expansion velocity, respectively. The initial nickel mass of the PSN J17292918+7542390 turned out to be $1.55_{-0.70}^{+0.75} \cdot 10^{-3} M_{\odot}$. The measured photospheric velocity at the earliest observed phase is 7000 km s$^{-1}$. As far as we can tell based on the small population of observed low-luminosity Type II-P supernovae, the determined values are typical for these events.Comment: 19 pages, 13 figure

Impact of axial active magnetic bearing stiffness coefficient on resonance frequencies of reaction wheel rotor

Разработана математическая модель системы «ротор - электромагнитные подшипники» для электродвигателя-маховика системы ориентации и стабилизации космического аппарата. Модель учитывает собственные частоты изгибных колебаний ротора и коэффициенты жесткости электромагнитных подшипников. Предложен способ повышения угловой жесткости системы путем применения многополюсного осевого электромагнитного подшипника и рассмотрено влияние его коэффициента жесткости на собственные частоты системы.The paper presents the mathematical model of «rotor - active magnetic bearings» system for reaction wheel used in spacecraft attitude control system. Developed model consider the natural frequencies of rotor bending oscillations and stiffness parameters of electromagnetic bearing. Method of angular stiffness increasing by using multipolar axial magnetic bearing is suggested and the results of impact analysis of multipolar axial magnetic bearing stiffness on resonance frequencies of system is considered

Downregulation of sphingosine 1-phosphate (S1P) receptor 1 by dexamethasone inhibits S1P-induced mesangial cell migration

Sphingosine 1-phosphate (S1P) is generated by sphingosine kinase (SK)-1 and -2 and acts mainly as an extracellular ligand at five specific receptors, denoted S1P1-5. After activation, S1P receptors regulate important processes in the progression of renal diseases, such as mesangial cell migration and survival. Previously, we showed that dexamethasone enhances SK-1 activity and S1P formation, which protected mesangial cells from stress-induced apoptosis. Here we demonstrate that dexamethasone treatment lowered S1P1 mRNA and protein expression levels in rat mesangial cells. This effect was abolished in the presence of the glucocorticoid receptor antagonist RU-486. In addition, in vivo studies showed that dexamethasone downregulated S1P1 expression in glomeruli isolated from mice treated with dexamethasone (10 mg/kg body weight). Functionally, we identified S1P1 as a key player mediating S1P-induced mesangial cell migration. We show that dexamethasone treatment significantly lowered S1P-induced migration of mesangial cells, which was again reversed in the presence of RU-486. In summary, we suggest that dexamethasone inhibits S1P-induced mesangial cell migration via downregulation of S1P1. Overall, these results demonstrate that dexamethasone has functional important effects on sphingolipid metabolism and action in renal mesangial cells

Downregulation of sphingosine 1-phosphate (S1P) receptor 1 by dexamethasone inhibits S1P-induced mesangial cell migration

Sphingosine 1-phosphate (S1P) is generated by sphingosine kinase (SK)-1 and -2 and acts mainly as an extracellular ligand at five specific receptors, denoted S1P1-5. After activation, S1P receptors regulate important processes in the progression of renal diseases, such as mesangial cell migration and survival. Previously, we showed that dexamethasone enhances SK-1 activity and S1P formation, which protected mesangial cells from stress-induced apoptosis. Here we demonstrate that dexamethasone treatment lowered S1P1 mRNA and protein expression levels in rat mesangial cells. This effect was abolished in the presence of the glucocorticoid receptor antagonist RU-486. In addition, in vivo studies showed that dexamethasone downregulated S1P1 expression in glomeruli isolated from mice treated with dexamethasone (10 mg/kg body weight). Functionally, we identified S1P1 as a key player mediating S1P-induced mesangial cell migration. We show that dexamethasone treatment significantly lowered S1P-induced migration of mesangial cells, which was again reversed in the presence of RU-486. In summary, we suggest that dexamethasone inhibits S1P-induced mesangial cell migration via downregulation of S1P1. Overall, these results demonstrate that dexamethasone has functional important effects on sphingolipid metabolism and action in renal mesangial cells