Was bringt eine geänderte Ertragskompetenz bei der Einkommensteuer? Eine Replik

In der Aprilausgabe 2014 veröffentlichte der Wirtschaftsdienst einen Aufsatz mit dem Titel Neuordnung der Besteuerungskompetenzen bei der Einkommensteuer. Die Autoren des vorliegenden Beitrags setzen sich kritisch damit auseinander, im Anschluss erläutern Gisela Färber, Carsten Kühl und Denis Alt ihren Standpunkt in einer Erwiderung.The Reply: The reform proposal would complicate the rules for sharing income tax revenues. The measures proposed are not compatible with the rules set out in the German Federal Constitution and the relevant decisions of the Constitutional Court. The states would lose tax revenues, whereas the federal government would gain them. As to individual states, the financially strong ones would be the losers, despite the fact that economic strength and fi nancial strength should be signifi cantly related. The Response: Future fi scal equalisation in Germany requires not only a new equalisation formula but also a fairer, more equal, broader and more transparent tax base for states and local governments. If necessary, changes to the Federal Constitution should be undertaken to achieve a more equal vertical assignment of tax powers. The actual reform discussion should not be a confrontation between rich and poor states but should lead to a fi nancial constitution by 2020 which can be unanimously approved by all of the German states

Marker tolerant, immunocompetent animals as a new tool for regenerative medicine and long-term cell tracking

<p>Abstract</p> <p>Background</p> <p>Immune-mediated rejection of labeled cells is a general problem in transplantation studies using cells labeled with any immunogenic marker, and also in gene therapy protocols. The aim of this study was to establish a syngeneic model for long-term histological cell tracking in the absence of immune-mediated rejection of labeled cells in immunocompetent animals. We used inbred transgenic Fischer 344 rats expressing human placental alkaline phosphatase (hPLAP) under the control of the ubiquitous R26 promoter for this study. hPLAP is an excellent marker enzyme, providing superb histological detection quality in paraffin and plastic sections.</p> <p>Results</p> <p>Transplantation of cells from hPLAP transgenic (hPLAP-tg) F344 rats into wild-type (WT) F344 recipients failed because of immune-mediated rejection. Here we show that this problem can be overcome by inducing tolerance to the marker gene by transplantation of bone marrow from hPLAP-tg F344 rats into WT F344 hosts after lethal irradiation, or by neonatal exposure of WT F344 rats to hPLAP-tg F344 cells. As proof-of-principle, we injected bone marrow cells (BMC) from hPLAP-tg rats into the knee joint of marker tolerant, bone marrow-transplanted WT rats, and found successful engraftment and differentiation of donor cells. In addition, hPLAP-tg BMC injected intravenously in neonatally tolerized WT F344 hosts could be traced in lymph nodes, 2 months post-injection.</p> <p>Conclusion</p> <p>In combination with the excellent marker hPLAP, marker tolerant animals may open up new perspectives for all experiments requiring long-term histological tracking of genetically labeled cells.</p

Takotsubo Cardiomyopathy and Acquired Long-QT Syndrome

A 55-year-old woman developed acute myocardial infarction while grieving for the death of her pet. The initial ECG showed T-wave inversion in leads I, aVL, V2, and V3, and a corrected QT (QTc) interval of 529 ms. Cardiac enzymes were mildly elevated. Cardiac catheterization revealed normal coronary arteries with akinesis of the anterior wall with ballooning during systole, findings compatible with an atypical form of Takotsubo cardiomyopathy. The patient responded to medical therapy. The second day, the QTc interval was reduced to 476 ms and then gradually normalized. Echocardiography at 7 days showed complete resolution of the anterior wall motion abnormalities

Carbon nanodots based biosensors for gene mutation detection

This Accepted Manuscript will be available for reuse under a CC BY-NC-ND licence after 24 months of embargo periodAn electrochemical DNA biosensor based on a carbon nanodots (CDs) modified screen-printed gold electrode as a transducer is reported in this work. CDs were synthesized by thermal carbonization of ethyleneglycol bis-(2-aminoethylether)-N,N,N’,N’-tetraacetic acid (EGTA) and characterized by different techniques (DLS, TEM, FTIR, Raman). The electrode surface modification was accomplished by drop-casting a suspension of CDs. SEM analysis and cyclic voltammetry were used to characterize the resulting modified electrode. Synthetic 25-mer or 100-mer DNA capture probes, capable to hybridize with a specific sequence of the pathogen Helicobacter pylori or the cystic fibrosis transmembrane regulator (CFTR) gene were attached to the CDs-gold surface. A 25-bases synthetic fully complementary sequence or a single nucleotide polymorphism to the DNA capture probe and a 373-bases PCR amplicon of exon 11 of CFTR containing a sequence complementary to the capture probe, were employed as target. The hybridization event was electrochemically monitored by using safranine as redox indicator, which selectively binds to double stranded DNA (dsDNA). A detection limit of 0.16 nM was obtained for the 25-mer synthetic target DNA. The biosensor shows a very high reproducibility and selectivity, allowing to detect a single nucleotide polymorphism. It has been applied to the detection of F508del mutation in the CFTR geneThis work has been supported by the Comunidad Autónoma de Madrid NANOAVANSENS (project No. S2013/MIT-3029) and Spanish Ministerio de Economía, Industria y Competitividad through projects Nos. CTQ2015-71955-REDT (ELECTROBIONET) and CTQ2014-53334-C2-1-R. E. L. thanks the Fulbright scholarship-Salvador de Madariaga program from Spanish Ministerio de Economía, Industria y Competitividad. I. B. gratefully acknowledges the FPI-2012 Grant from Spanish Ministerio de Economía y Competitividad. R.W. gratefully acknowledges support by the European Union structural funds and the Comunidad de Madrid MAD2D-CM Program (S2013/MIT-3007), as well as by the Spanish Ministerio de Economía, Industria y Competitividad through project No. MAT2015-71879-

169 Does atrial differences in endothelium damage, leukocyte and platelet activation contribute to chamber specific thrombogenic status in patients with atrial fibrillation?

BackgroundIn atrial fibrillation (AF), the reasons why most of the thrombi form in the left atrium are mainly unknown. In the vasculature, endothelial damage together with platelet activation and inflammation contribute to initiation of blood coagulation and thrombus growth.ObjectiveThe purpose of this study was to investigate whether atrial-specific differences in endothelial damage, leukocyte activation, platelet stimulation occur in patients with AF.MethodsTwenty patients (15 men, 5 women; age 55±8 years, 15 paroxystic AF, 5 persistent AF) with AF undergoing ablation were investigated. Blood samples from the left and right atrium were obtained at the start of the procedure. Procoagulant microparticles (MPs), reliable markers of vascular damage were measured by capture assays. Their procoagulant abilities were quantified by functional prothrombinase assay and their cellular origin were determined (endothelium, platelet, leukocyte). In addition, platelet reactivity was evaluated by whole blood flow cytometry for expression of platelet Pselectin (CD62P), active glycoprotein IIbIIIa receptor (PAC-1). Platelet aggregation was evaluated using Arachidonic acid (AA), ADP, TRAP and collageninduced whole blood aggregometry.ResultsNo atrial-specific differences in the levels of total procoagulant MP, leukocyte-derived-MP and platelet-derived MP could be evidenced. Conversely, endothelial-derived MPs (CD105+) were slightly elevated in the right atrium (RA 0.96±0.53 vs. LA 0.80±0.45nm PhtdSer Eq.; p=0.041). Likewise, collagen-induced platelet aggregation was evidenced in the right atrium (Collagen 1mg/l RA: 48±33% vs LA 37±29%; p 0.035; collagen 2,5mg/l RA: 76±25% vs LA: 60±29%; p=0.001).ConclusionsIn patients with AF, endothelial damage and collageninduced platelet aggregation appear slightly more pronounced in the right atrium. Our data did not substantiate the view that chamber specific enhanced thrombogenic status could be a reliable explanation for the increased propensity for thrombus formation observed in the left atrium in AF patients

Hematopoietic bone marrow cells participate in endothelial, but not epithelial or mesenchymal cell renewal in adult rats

The extent to which bone marrow (BM) contributes to physiological cell renewal is still controversial. Using the marker human placental alkaline phosphatase (ALPP) which can readily be detected in paraffin and plastic sections by histochemistry or immunohistochemistry, and in ultrathin sections by electron microscopy after pre-embedding staining, we examined the role of endogenous BM in physiological cell renewal by analysing tissues from lethally irradiated wild-type inbred Fischer 344 (F344) rats transplanted (BMT) with unfractionated BM from ALPP-transgenic F344 rats ubiquitously expressing the marker. Histochemical, immunohistochemical and immunoelectron microscopic analysis showed that the proportion of ALPP+ capillary endothelial cells (EC) profoundly increased from 1 until 6 months after BMT in all organs except brain and adrenal medulla. In contrast, pericytes and EC in large blood vessels were ALPP–. Epithelial cells in kidney, liver, pancreas, intestine and brain were recipient-derived at all time-points. Similarly, osteoblasts, chondrocytes, striated muscle and smooth muscle cells were exclusively of recipient origin. The lack of mesenchymal BM-derived cells in peripheral tissues prompted us to examine whether BMT resulted in engraftment of mesenchymal precursors. Four weeks after BMT, all haematopoietic BM cells were of donor origin by flow cytometric analysis, whereas isolation of BM mesenchymal stem cells (MSC) failed to show engraftment of donor MSC. In conclusion, our data show that BM is an important source of physiological renewal of EC in adult rats, but raise doubt whether reconstituted irradiated rats are an apt model for BM-derived regeneration of mesenchymal cells in peripheral tissues

Sinus node disease in subjects with type 1 ECG pattern of Brugada syndrome

AbstractBackgroundThe spectrum of phenotypes related to mutations of the SCN5A gene include Brugada syndrome (BS), long QT syndrome, progressive cardiac conduction defect, and sinus node disease (SND). The present study investigated the incidence of SND in subjects with type 1 electrocardiogram (ECG) pattern of BS.Methods and resultsThe study population consisted of 68 individuals (55 males, mean age 44.8±12.8 years) with spontaneous (n=27) or drug-induced (n=41) type 1 ECG pattern of BS. Twenty-eight subjects were symptomatic with a history of syncope (41.2%). SND was observed in 6 symptomatic subjects (8.8%), and was mainly attributed to sino-atrial block with sinus pauses. Two patients were initially diagnosed with SND, and received a pacemaker. Patients with SND displayed an increased P-wave duration in leads II and V2, PR interval in leads II and V2, QRS duration in leads II and V2, and increased QTc interval in lead V2 (p<0.05). AH and HV intervals as well as corrected sinus node recovery time (cSNRT) were significantly prolonged in subjects with SND (p<0.05). During a mean follow-up period of 5.0±3.6 years, five subjects with a history of syncope suffered appropriate implantable cardioverter defibrillator (ICD) discharges due to ventricular arrhythmias (7.4%). None of those diagnosed with SND suffered syncope or ICD therapies.ConclusionSND is not an uncommon finding in subjects with type 1 ECG pattern of BS. The occurrence of SND in relatively young patients may deserve meticulous investigation including sodium channel blocking test

The BBCH system to coding the phenological growth stages of plants – history and publications –

Die Entwicklungsstadien der wichtigsten Kulturpflanzen wurden in den vergangenen 19 Jahren von zahlreichen Wissenschaftlern nach den Prinzipien der erweiterten BBCH-Skala beschrieben. Die BBCH-Skalen sind inzwischen weltweit bekannt und werden von Wissenschaft, Administration und Praxis in Landwirtschaft und Gartenbau ebenso genutzt, wie in der Phänologie als integrative Wissenschaft im Bereich Umwelt, Meteorologie und Klimatologie. Diese Tatsache weist darauf hin, dass Zielsetzung und Hoffnung, die seit dem Beginn der Arbeit damit verbunden waren, sich erfüllt haben. Die BBCH-Skalen haben sich als hilfreich und praktisch erwiesen. Das Ziel, die Harmonisierung in der Anwendung von Dezimalcodes für die Beschreibung der phänologischen Entwicklungsstadien von Kulturpflanzen und Unkräutern herbeizuführen, wurde erreicht. Sie erfüllten auch die Hoffnung der Initiatoren, damit zur Verbesserung der internationalen agrarwissenschaftlichen und interdisziplinären Kommunikation beizutragen. In der vorliegenden Arbeit soll die Geschichte der BBCH-Skalen aufgezeigt werden, weil diese Einblick in die Hintergründe ihrer Entstehung und Entwicklung erlaubt. Alle Original-Publikationen werden mit ihren Literaturquellen zusammenfassend dargelegt. Die Arbeit soll die unterschiedliche Nutzung der BBCH-Skalen in den verschiedenen wissenschaftlichen Disziplinen dokumentieren. Es soll deutlich werden, dass der weltweite Erfolg der BBCH-Skalen vielen Wissenschaftlern rund um den Globus zu verdanken ist.The growth stages of development of many cultivated plants have been described by numerous scientists according to the principles of the extended BBCH scale within the last 19 years. The BBCH scales are now well- known worldwide and are used by research, administration and practise in agriculture and horticulture, as in the phenology as an integrative science in environment, meteorology and climatology. This fact indicates that the basic objectives and hope have been reached, justifying the practical approach taken by the authors of this scale. The BBCH scale is a contribution to improve the communication between different groups of scientists and to allow the interchange of data and scientific results in a transparent way. The BBCH scales have turned out helpful and practical. The aim to cause the harmonisation in the application of decimal codes for the description of the phenological growth stages of plants and weeds was reached. They also fulfilled the hope of the initiators to contribute with it to the improvement of the international agrarian-scientific and interdisciplinary communication. This paper will describe the history and background of the BBCH scales. The original publications are described and explained with reference of the original literature sources. The paper will describe the different area of use of the scales and list the different scientific disciplines using them. The worldwide success of the BBCH scales is the work of many scientists around the globe