Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement?

Steuerkriminalität, Steuerrecht, Strafrecht, Strafe, Vereinigte Staaten, Deutschland, Tax fraud, Tax law, Criminal law, Penalty, United States, Germany

Patient-reported outcomes provide evidence for increased depressive symptoms and increased mental impairment in giant cell arteritis

ObjectivesThe spectrum of giant cell arteritis (GCA) and polymyalgia rheumatica (PMR) represents highly inflammatory rheumatic diseases. Patients mostly report severe physical impairment. Possible consequences for mental health have been scarcely studied. The aim of this study was to investigate psychological well-being in the context of GCA and PMR.MethodsCross-sectional study with N = 100 patients with GCA and/or PMR (GCA-PMR). Patient-reported outcomes (PROs) were measured using the Short Form 36 Version 2 (SF-36v2) and visual analog scale (VAS) assessment. Moreover, the Patient Health Questionnaire 9 (PHQ-9) was used in 35 of 100 patients to detect depression. To compare PROs with physician assessment, VAS was also rated from physician perspective. To assess a possible association with inflammation itself, serological parameters of inflammation (C-reactive protein [CRP], erythrocyte sedimentation rate [ESR]) were included.ResultsIn all scales of the SF-36v2 except General Health (GH) and in the physical and mental sum score (PCS, MCS), a significant impairment compared to the German reference collective was evident (MCS: d = 0.533, p < 0.001). In the PHQ-9 categorization, 14 of the 35 (40%) showed evidence of major depression disorder. VAS Patient correlated significantly with PHQ-9 and SF-36 in all categories, while VAS Physician showed only correlations to physical categories and not in the mental dimensions. Regarding inflammatory parameters, linear regression showed CRP to be a complementary significant positive predictor of mental health subscale score, independent of pain.ConclusionPRO show a relevant impairment of mental health up to symptoms of major depression disorder. The degree of depressive symptoms is also distinctly associated with the serological inflammatory marker CRP

Steuerfahndung in den USA | The Criminal Investigation Division of the IRS - Modell für die Steuerfahndung in Deutschland?

Matthias Zahner stellt in dem vorliegenden Werk die erste eingehende Untersuchung der US-amerikanischen Steuerfahndungsbehörde (Criminal Investigation Division) des Internal Revenue Service (IRS) in deutscher Sprache dar.Der Autor befasst sich mit Organisation, Arbeitsweise und Befugnissen der Steuerfahndung in den USA. Dabei geht er insbesondere auf die Reformen durch den "Internal Revenue Service Reorganization and Reform Act of 1998" und den "Webster-Report" ein. Um dem Leser ein umfassendes Bild von der US-amerikanischen Steuerfahndung zu geben, werden das materielle Steuerstrafrecht und weitere relevante strafrechtliche Vorschriften beleuchtet. Eingegangen wird auch auf die Methoden des Nachweises, insbesondere die Grundzüge des US-amerikanischen Beweisrechts, und auf Besonderheiten wie den Einsatz sogenannter "forensic accountants". Die gewonnenen Erkenntnisse benutzt Zahner abschließend, um Verbesserungsvorschläge für die deutsche Steuerfahndung zu erarbeiten

Correction: Pathological Impact of Hepatitis B Virus Surface Proteins on the Liver Is Associated with the Host Genetic Background

<p>Correction: Pathological Impact of Hepatitis B Virus Surface Proteins on the Liver Is Associated with the Host Genetic Background</p

Decreased plasma levels of the brain-derived neurotrophic factor correlate with right heart congestion in pulmonary arterial hypertension

Background The brain-derived neurotrophic factor (BDNF) may promote development of pulmonary hypertension and right ventricular (RV) failure. However, BDNF plasma levels were decreased in patients with left ventricular (LV) failure. Therefore, we investigated BDNF plasma levels in pulmonary hypertension patients and the role of BDNF in mouse models of pulmonary hypertension and isolated RV failure. Methods BDNF plasma levels were correlated to pulmonary hypertension in two patient cohorts, including either post- and pre-capillary pulmonary hypertension patients (first cohort) or only pre-capillary pulmonary hypertension patients (second cohort). In the second cohort, RV dimensions and load-independent function were determined by imaging and pressure–volume catheter measurements, respectively. For induction of isolated RV pressure overload, heterozygous Bdnf knockout (Bdnf+/−) mice were subjected to pulmonary arterial banding (PAB). For induction of pulmonary hypertension, mice with inducible knockout of BDNF in smooth muscle cells (Bdnf/Smmhc knockout) were exposed to chronic hypoxia. Results Plasma BDNF levels were decreased in patients with pulmonary hypertension. Following adjustment for covariables, BDNF levels negatively correlated in both cohorts with central venous pressure. In the second cohort, BDNF levels additionally negatively correlated with RV dilatation. In animal models, BDNF downregulation attenuated RV dilatation in Bdnf+/−mice after PAB or hypoxic Bdnf/Smmhc knockout mice, although they developed pulmonary hypertension to a similar extent. Conclusions Similar to LV failure, circulating levels of BDNF were decreased in pulmonary hypertension patients, and low BDNF levels were associated with right heart congestion. Decreased BDNF levels did not worsen RV dilatation in animal models, and thus, may be the consequence, but not the cause of RV dilatation

HBs proteins-induced liver injury depends on host genetic background.

<p>(A) Assessment of liver damage in wild-type and HBV transgenic mice. ALT was measured in serum of 12-, 26-, and 52-week-old mice (mean±SEM, n = 5–10). (B-D) Western blot analysis of total protein lysates from the liver of 12-, 26-, and 52-week-old mice was performed using (B) anti-CHOP/GADD153, (C) anti-phospho-PERK, and (D) anti-phospho-eIF2α (Ser51) antibodies. Equal protein loading was confirmed with anti-PERK (B), anti-eIF2α (C), and anti-β-actin (D) antibodies. <b>1</b> – female BALB/c; <b>2,3</b> – female HBVTg/c; <b>4</b> – male BALB/c; <b>5, 6</b> – male HBVTg/c; <b>7</b> – female C57BL/6; <b>8, 9</b> – female HBVTg/6; <b>10</b> – male C57BL/6; <b>11, 12</b> – male HBVTg/6 mice.</p

Activation of tumorigenic pathways in hepatocytes of HBV transgenic mice.

<p>Western blot analysis of total protein lysates from the liver of 12-, 26-, and 52-week-old mice was performed using (A) anti-Jun, (B) anti-phospho-SAPK/JNK, (C), anti-phospho-c-Jun and (D) anti-phospho-STAT3 antibodies. Samples were loaded as described in the legend of <a href="http://www.plosone.org/article/info:doi/10.1371/journal.pone.0090608#pone-0090608-g001" target="_blank">Fig. 1</a>. Equal protein loading was confirmed with anti-β-actin (A, B and C) and anti-STAT3 (D) antibodies.</p

Expression of CHOP/GADD153 and BiP/GRP78 in the liver of HBV transgenic mice.

<p>Immunohistochemical analysis of paraffin-embedded liver sections from 12-, 26-, and 52-week-old mice was performed using specific anti-CHOP/GADD153 (A) and anti-BiP (B) antibodies. 100x-original magnification 100×, bar  = 200 µm. 200-original magnification 200×, bar = 100 µm. <b>*</b>-central vein. <b>#</b>-periportal vein.</p

Fibrogenesis in the liver of HBV transgenic mice.

<p>(A) Entire collagen was assessed by measurement of hydroxyproline (HYP) in murine liver (mean±SEM, n = 5–10). (B) Activation of hepatic stellate cells in HBV transgenic mice. Paraffin-embedded liver sections of 26-week-old HBVTg/c mice were analysed using anti-GFAP (left panel) and anti-Desmin (right panel) antibodies. Inserts - immunohistochemical analysis of the liver from wild-type BALB/c mouse. 100× - original magnification 100×, bar  = 200 µm. 200× – original magnification 200×, bar  = 200 µm.</p