Führen Steuerentlastungen für Unternehmen zu mehr Investitionen und mehr Arbeitsplätzen?

Bei dem so genannten "Job-Gipfel" hat sich die Bundesregierung mit Spitzenvertretern der Opposition auf Steuererleichterungen für Unternehmen geeinigt. Nach Ansicht von Jürgen R. Thumann, BDI, werden Steuerentlastungen zu mehr Investitionen und Arbeitsplätzen führen, denn "sie sind als Starthilfe für den Wachstumsmotor und für den Standort Deutschland dringend notwendig". Für Gerhard Stratthaus, Finanzminister von Baden-Württemberg, wirken sich Steuersenkungen zwar grundsätzlich positiv auf die private Investitionstätigkeit aus, aber die "Ursachen unserer wirtschaftlichen Schwierigkeiten sind komplexer, sie erfordern mehr als punktuelle Eingriffe. Wir brauchen eine Gesamtbetrachtung, die alle relevanten Faktoren einschließt." Christine Scheel, MdB, Die Grünen, beantwortet die Frage mit einem "Es kommt darauf an!" Und Prof. Dr. Christian Keuschnigg, Universität St. Gallen, stellt in seinem Beitrag seinen Vorschlag für eine grundlegende Unternehmensteuerreform, das System SDES (Schweizerische Duale Einkommensteuer), vor.Steuerbegünstigung, Unternehmensbesteuerung, Investition, Arbeitsplatz, Standort, Wettbewerb, Deutschland

Estudio de las reacciones de hidratación temprana en el hormigón proyectado

[ES] El hormigón proyectado es un tipo de hormigón especial utilizado como soporte de rocas durante la construcción de túneles y excavación de minas, entre otras aplicaciones. Sus principales características son el fraguado rápido y el desarrollo de una resistencia mecánica muy alta a edades tempranas, lo cual permite que el hormigón se fije a la base sin necesidad de un soporte extra, endureciéndose en pocos minutos. Las reacciones de hidratación que ocurren en las primeras horas en el hormigón proyectado determinan el desarrollo de las propiedades mecánicas y su estudio es de crucial importancia para entender y optimizar el comportamiento de este tipo de hormigones. El estudio de estas reacciones, sin embargo, resulta relativamente complicado por varias razones: (i) el hormigón proyectado endurece muy rápido, lo cual dificulta su manejo durante los ensayos experimentales, y (ii) composiciones similares mezcladas en el laboratorio no se comportan de la misma forma que las proyectadas. En este trabajo se presenta una metodología experimental desarrollada para el estudio de las reacciones de hidratación que ocurren en el hormigón proyectado durante las primeras horas y su correlación con la resistencia mecánica.Los resultados que aquí se presentan forman parte del proyecto ASSpC (Advanced and Sustainable Sprayed Concrete) financiado por la ‘Sociedad austriaca para la tecnología de la construcción’ ÖBV y la ‘Agencia para la promoción de la investigación en Austria’ FFG (proyecto numero 856080). Los autores agradecen a SIKA Technology AG su colaboración para la realización de ensayos en sus instalaciones.Galan Garcia, I.; Stauffacher, A.; Mittermayr, F.; Thumann, M.; Kusterle, W.; Juilland, P.; Stenger, C.... (2018). Estudio de las reacciones de hidratación temprana en el hormigón proyectado. En HAC 2018. V Congreso Iberoamericano de hormigón autocompactable y hormigones especiales. Editorial Universitat Politècnica de València. 383-392. https://doi.org/10.4995/HAC2018.2018.6907OCS38339

Increased myocardial SERCA expression in early type 2 diabetes mellitus is insulin dependent: In vivo and in vitro data

Background Calcium (Ca2+) handling proteins are known to play a pivotal role in the pathophysiology of cardiomyopathy. However little is known about early changes in the diabetic heart and the impact of insulin treatment (Ins). Methods Zucker Diabetic Fatty rats treated with or without insulin (ZDF +/- Ins, n = 13) and lean littermates (controls, n = 7) were sacrificed at the age of 19 weeks. ZDF + Ins (n = 6) were treated with insulin for the last 6 weeks of life. Gene expression of Ca2+ ATPase in the cardiac sarcoplasmatic reticulum (SERCA2a, further abbreviated as SERCA) and phospholamban (PLB) were determined by northern blotting. Ca2+ transport of the sarcoplasmatic reticulum (SR) was assessed by oxalate-facilitated 45Ca-uptake in left ventricular homogenates. In addition, isolated neonatal cardiomyocytes were stimulated in cell culture with insulin, glucose or triiodthyronine (T3, positive control). mRNA expression of SERCA and PLB were measured by Taqman PCR. Furthermore, effects of insulin treatment on force of contraction and relaxation were evaluated by cardiomyocytes grown in a three-dimensional collagen matrix (engineered heart tissue, EHT) stimulated for 5 days by insulin. By western blot phosphorylations status of Akt was determed and the influence of wortmannin. Results SERCA levels increased in both ZDF and ZDF + Ins compared to control (control 100 +/- 6.2 vs. ZDF 152 +/- 26.6* vs. ZDF + Ins 212 +/- 18.5*# % of control, *p < 0.05 vs. control, #p < 0.05 vs. ZDF) whereas PLB was significantly decreased in ZDF and ZDF + Ins (control 100 +/- 2.8 vs. ZDF 76.3 +/- 13.5* vs. ZDF + Ins 79.4 +/- 12.9* % of control, *p < 0.05 vs control). The increase in the SERCA/PLB ratio in ZDF and ZDF +/- Ins was accompanied by enhanced Ca2+ uptake to the SR (control 1.58 +/- 0.1 vs. ZDF 1.85 +/- 0.06* vs. ZDF + Ins 2.03 +/- 0.1* mug/mg/min, *p < 0.05 vs. control). Interestingly, there was a significant correlation between Ca2+ uptake and SERCA2a expression. As shown by in-vitro experiments, the effect of insulin on SERCA2a mRNA expression seemed to have a direct effect on cardiomyocytes. Furthermore, long-term treatment of engineered heart tissue with insulin increased the SERCA/PLB ratio and accelerated relaxation time. Akt was significantly phosphorylated by insulin. This effect could be abolished by wortmannin. Conclusion The current data demonstrate that early type 2 diabetes is associated with an increase in the SERCA/PLB ratio and that insulin directly stimulates SERCA expression and relaxation velocity. These results underline the important role of insulin and calcium handling proteins in the cardiac adaptation process of type 2 diabetes mellitus contributing to cardiac remodeling and show the important role of PI3-kinase- kt-SERCA2a signaling cascade

Führen Steuerentlastungen für Unternehmen zu mehr Investitionen und mehr Arbeitsplätzen?

Bei dem so genannten "Job-Gipfel" hat sich die Bundesregierung mit Spitzenvertretern der Opposition auf Steuererleichterungen für Unternehmen geeinigt. Nach Ansicht von Jürgen R. Thumann, BDI, werden Steuerentlastungen zu mehr Investitionen und Arbeitsplätzen führen, denn "sie sind als Starthilfe für den Wachstumsmotor und für den Standort Deutschland dringend notwendig". Für Gerhard Stratthaus, Finanzminister von Baden-Württemberg, wirken sich Steuersenkungen zwar grundsätzlich positiv auf die private Investitionstätigkeit aus, aber die "Ursachen unserer wirtschaftlichen Schwierigkeiten sind komplexer, sie erfordern mehr als punktuelle Eingriffe. Wir brauchen eine Gesamtbetrachtung, die alle relevanten Faktoren einschließt." Christine Scheel, MdB, Die Grünen, beantwortet die Frage mit einem "Es kommt darauf an!" Und Prof. Dr. Christian Keuschnigg, Universität St. Gallen, stellt in seinem Beitrag seinen Vorschlag für eine grundlegende Unternehmensteuerreform, das System SDES (Schweizerische Duale Einkommensteuer), vor

Tolbutamide eye drops increase aqueous humor outflow and lower intraocular pressure: a proof of concept for glaucoma treatment

Background: Glaucoma refers to a heterogeneous group of diseases characterized by retinal cell degeneration and optic nerve atrophy leading to blindness. Even though about 40% of patients have normal intraocular pressure (IOP), current treatment. focuses on lowering IOP. With time, current drugs become less effective, which has motivated the search for novel drugs.The objective was to establish whether modulators of ATP-sensitive potassium channels influence IOP. Methods: The double-blind, 5-day short duration Proof-Of-Concept study was carried out at the Ophthalmology Clinic, University of Cologne, Germany. The only inclusion criteria were a diagnosis of glaucoma, ability to understand that they would be treated with an experimental drug, and readiness to sign a consent form. Results: In rabbits, 1 h after topical application of 80 µL of 0.5% tolazamide, tolbutamide, glibenclamide, and chlorpropamide suspended in phosphate buffered saline IOP de-creased, whereas 0.5% diazoxide increased IOP. In Cynomolgus monkeys tolbutamide decreased IOP. In 9 glaucoma patients treated for 5 days with one drop of a 0.5% tolbutamide solution twice daily, IOP was an average of 17% lowered. In one patient with ocular hypertension, tolbutamide lowered IOP by a 5-day average of 29% and increased aqueous humor outflow by 185%. No local adverse effects were observed. Conclusions: The data presented show that blockers of the ATP-sensitive potassium channels lower IOP whereas diazoxide, an ATP-sensitive potassium channel opener, increases IOP suggesting that elevated IOP results from an ionic imbalance. The data suggest that sulfonylurea drugs are useful for the treatment of glaucoma

Unusual bilateral traumatic maculopathy following whiplash injury

An unusual extensive bilateral macular oedema (MO) with spontaneous resolution occurred following a car crash accident. Qualitative and quantitative analysis of the macular region using spectral domain optical coherence tomography (SD-OCT) and multifocal electroretinogram (mfERG) was performed daily during the first 7 days, as well as at 3 and 6 months following the accident. SD-OCT examination demonstrated extensive MO accompanied by neurosensory detachment and subretinal fluid. During the 7 days following the accident there was gradual resolution of the oedema accompanied by visual recovery. One year later no anatomical changes were observed, the mfERG showed complete recovery and visual acuity returned to normal level. Although whiplash is a common injury in motor vehicle accidents, whiplash maculopathy (WMP) is rarely reported, most likely due to underdiagnosis. Here we describe the spontaneous resolution of a severe MO after whiplash injury in a car crash accident

Zum Einfluß der Konturlinie auf die Exkavationsfläche beim Heidelberg Retina Tomograph

Significance of topometric follow-up examinations of the optic nerve head in glaucomatous eyes depends on the reproducibility of the calculated parameters. Since the definition of the standard reference plane in software version 1.11 of the Heidelberg Retina Tomograph has been changed, intrapapillary parameters depend directly on the position of the contourline in the sector between -10 degrees to -4 degrees, and therefore on the observer variability to determine the disc border. We evaluated intra- and interobserver variability and present a simple approach to increase reproducibility

Chorioretinal toxicity of perfluorooctane (Ala Octa)

Purpose: To compare outcomes of patient who underwent surgery using perfluorooctane (PFO; C8F18; Ala Octa) with those who underwent surgery with perfluorodecalin (F-Decalin). Design: Retrospective, consecutive, comparative, interventional case series. Methods: A total of 48 eyes that underwent vitrectomy with PFO were compared to 29 eyes that underwent vitrectomy with perfluorodecalin. Two experienced surgeons performed vitrectomies at the Geneva University Eye Clinic. Visual acuity before, at 8 and 24 weeks after surgery, was documented, and spectral domain optical coherence tomography (SD-OCT) images were analyzed for abnormalities. Results: Two patients experienced severe retinal toxicity, including 1 with severe vision loss. However, no statistical differences in VA were observed between the PFO and perfluorodecalin patients. Analysis of SD-OCT images showed differences in occurrence of several abnormalities, for example, inner segment-outer segment alterations were found in 60.4% of eyes treated with PFO and in 10.3% of perfluorodecalin-treated eyes; retinal atrophic areas were found in 41.7% of PFO and in none of the perfluorodecalin eyes; inner limiting membrane contraction was found in 58.4% of PFO and in none of perfluorodecalin eyes; inner retina cystic alterations were found in 58.3% of PFO eyes and 17.2% of perfluorodecalin eyes; outer retina cystic alterations were found in 39.6% of PFO eyes and 13.8% of perfluorodecalin eyes; retinal holes were found in 14.6% of PFO eyes and in none of the perfluorodecalin eyes; and outer retinal inclusions were found in 20.8% of PFO eyes and in 3.45% of perfluorodecalin eyes. Conclusions: Perfluorooctane caused significantly more toxic damage than perfluorodecalin. Special consideration should be given to develop a central European Union (EU) control agency for medical devices and to reevaluate safety procedures currently accepted by the EU and International Organization for Standardization for intraocular surgery

674 Cases of Late Postoperative Intraocular Lens Opacification of a Hydrophilic-Hydrophobic Acryl Intraocular Lens in Switzerland and Retrospective Opacification Risk Factor Assessment of 212 Cases

Purpose : To report the prevalence of late postoperative opacification of a hydrophilic and hydrophobic acrylic intraocular lens (IOL) and to assess the risk factors in a subset of 212 eyes of patients referred to the University Eye Department in Basel, Switzerland. Design : Retrospective case series. Methods : A survey was performed at all large ophthalmological clinics in Switzerland regarding exchanged Lentis LS-502-1 lenses, and the number of affected eyes was counted. Moreover, consecutive patients who were referred to a tertiary clinic between September 2015 and November 2016 with Lentis LS-502-1 opacification were investigated. Peri- and postoperative charts, medical history, and topical and systemic medications were assessed. Results : A total of 674 opacified Lentis LS-502-1 lenses have been reported in Switzerland, and 212 consecutive eyes of 182 patients were included in the study. All IOLs had a similar pattern of opacification with a yellowish, diffuse appearance, and most of them showed a small, paracentral, roundish area that was less affected or not at all. Arterial hypertension (73%), hypercholesterolemia (34%), and diabetes (21%) were the main associated systemic diseases, and statins (34%) and betablockers (34%) were the main treatments used. Conclusions : The prevalence of IOL opacification was 9.9%. No associated systemic eye disease or medications could be detected, which was implicated in the opacification process. The reason for opacification remains unclear, but it seems to be unrelated to the patientʼs state; therefore, it is attributed to primary calcification.</p