Grunderwerbsteuerliche Konsequenzen der Umstrukturierung von Konzernen

Die erfolgreiche Realisierung einer konzerninternen Umstrukturierung wird durch die GrESt gefährdet, sobald eine Grundstücksübertragung oder ein share deal beabsichtigt wird. Der steuerlichen Belastung steht kein Mittelzufluss gegenüber, weshalb das Vorhaben an der Leistungsfähigkeit scheitern kann. In Anbetracht dessen untersucht diese Arbeit, ob eine grunderwerbsteuerliche Optimierung möglich ist. Im Fokus stehen inländische Kapitalgesellschaftskonzerne und Restrukturierungen, die den Eigentumsübergang an Grundstücken sowie Anteilen von grundbesitzenden Gesellschaften vorsehen. Zu Beginn erfolgt eine Systematisierung relevanter Erwerbs-/Umwandlungsvorgänge, an die sich eine Analyse ihrer grunderwerbsteuerlichen Konsequenzen anschließt. Die Erkenntnisse münden in einen detaillierten Maßnahmenvergleich. Als Ergebnis steht der Appell eine Auslösung von GrESt zu vermeiden. Verhindern die Restrukturierungsziele eine Umgehung, besteht Optimierungsbedarf. Hierfür eignet sich ein share deal, da ein kluges Beteiligungsmanagement bereits die Steuerbegründung ausschließt (§ 1 III GrEStG). Weniger Gestaltungspotenzial eröffnet die Bemessungsgrundlage, da sie häufig dem starren Grundbesitzwert entspricht (§ 8 II GrEStG). Attraktiver erscheint § 6a GrEStG, der konzerninterne Umstrukturierungen steuerfrei stellt. Eine effektive Ausschöpfung erfordert jedoch die planungsintensive Beachtung des diffizilen Tatbestandes (95 % Beteiligung, Vor-/Nachbehaltensfrist) und komplexer Ländererlasse. Keywords: Grunderwerbsteuer; Kapitalgesellschaft; Konzern; share deal; Umstrukturierung

Energy storage in residential and commercial buildings via Liquid Organic Hydrogen Carriers (LOHC)

This contribution proposes the usage of Liquid Organic Hydrogen Carriers (LOHC) for the establishment of a decentralised energy storage network. Due to the continually increasing amount of renewable energy within the power grid, in particular in countries of the European Union, a huge demand for storage capacities develops that can hardly be met by large-scale systems alone. Because of their high storage density and good manageability LOHC substances permit the local storage of excess energy in residential and commercial buildings. Following the approach of a CHP system ('combined heat and power' or more precisely a `combined heat and storage' system), thermal losses from the storage processes can be used for heating (and cooling) purposes in order to increase the overall efficiency. An evaluation of the economic feasibility identifies possible approaches to generate income from storage operation. The usage of exhaust heat for heating proves to significantly support the business case by providing a considerable financial contribution that is usually not exploitable for centralised storage units

RNA sequencing reveals two major classes of gene expression levels in metazoan cells

The expression level of a gene is often used as a proxy for determining whether the protein or RNA product is functional in a cell or tissue. Therefore, it is of fundamental importance to understand the global distribution of gene expression levels, and to be able to interpret it mechanistically and functionally. Here we use RNA sequencing of mouse Th2 cells, coupled with a range of other techniques, to show that all genes can be separated, based on their expression abundance, into two distinct groups: one group comprising of lowly expressed and putatively non-functional mRNAs, and the other of highly expressed mRNAs with active chromatin marks at their promoters

AlloRep: A Repository of Sequence, Structural and Mutagenesis Data for the LacI/GalR Transcription Regulators

Protein families evolve functional variation by accumulating point mutations at functionally important amino acid positions. Homologs in the LacI/GalR family of transcription regulators have evolved to bind diverse DNA sequences and allosteric regulatory molecules. In addition to playing key roles in bacterial metabolism, these proteins have been widely used as a model family for benchmarking structural and functional prediction algorithms. We have collected manually curated sequence alignments for >ﾠ3000 sequences, in vivo phenotypic and biochemical data for >ﾠ5750 LacI/GalR mutational variants, and noncovalent residue contact networks for 65 LacI/GalR homolog structures. Using this rich data resource, we compared the noncovalent residue contact networks of the LacI/GalR subfamilies to design and experimentally validate an allosteric mutant of a synthetic LacI/GalR repressor for use in biotechnology. The AlloRep database (freely available at www.AlloRep.org) is a key resource for future evolutionary studies of LacI/GalR homologs and for benchmarking computational predictions of functional change

Justification of method of calculation of stress-strain state of hoisting rubber-cable rope considering influence of cable base breakages and multiple factors

Розробка та обґрунтування методу аналітичного визначення напружено-деформованого стану плоского гумотросового каната шахтної підйомної машини з урахуванням впливу комплексу зовнішніх чинників, включно таких, як технічний стан машини та напрямних посудини та втрати тягової спроможності каната, зумовленою розривами суцільності тросів. Методика дослідження полягає в розробці математичної моделі напружено-деформованого стану гумотросового каната шахтної підйомної машини з урахуванням впливу комплексу чинників і розривів тросової основи та побудові аналітичних рішень для різних граничних умов деформування каната.Development and justification of a method of analytical determination of a stress-strain state of a flat rubber-cable rope of a mine hoisting machine considering the influence of multiple external factors, including such as technical condition of a machine and vessel guides, and loss of rope tractive capacity caused by cable breakages. Methodology of research is to develop a mathematical model of a stress-strain state of a rubber-cable rope of a mine hoisting machine considering the influence of multiple factors and cable base breakages and construction of analytical solutions for different boundary conditions of rope deformatio

Mucosal melanomas of different anatomic sites share a common global DNA methylation profile with cutaneous melanoma but show location-dependent patterns of genetic and epigenetic alterations

Cutaneous, ocular, and mucosal melanomas are histologically indistinguishable tumors that are driven by a different spectrum of genetic alterations. With current methods, identification of the site of origin of a melanoma metastasis is challenging. DNA methylation profiling has shown promise for the identification of the site of tumor origin in various settings. Here we explore the DNA methylation landscape of melanomas from different sites and analyze if different melanoma origins can be distinguished by their epigenetic profile. We performed DNA methylation analysis, next generation DNA panel sequencing, and copy number analysis of 82 non-cutaneous and 25 cutaneous melanoma samples. We further analyzed eight normal melanocyte cell culture preparations. DNA methylation analysis separated uveal melanomas from melanomas of other primary sites. Mucosal, conjunctival, and cutaneous melanomas shared a common global DNA methylation profile. Still, we observed location-dependent DNA methylation differences in cancer-related genes, such as low frequencies of RARB (7/63) and CDKN2A promoter methylation (6/63) in mucosal melanomas, or a high frequency of APC promoter methylation in conjunctival melanomas (6/9). Furthermore, all investigated melanomas of the paranasal sinus showed loss of PTEN expression (9/9), mainly caused by promoter methylation. This was less frequently seen in melanomas of other sites (24/98). Copy number analysis revealed recurrent amplifications in mucosal melanomas, including chromosomes 4q, 5p, 11q and 12q. Most melanomas of the oral cavity showed gains of chromosome 5p with TERT amplification (8/10), while 11q amplifications were enriched in melanomas of the nasal cavity (7/16). In summary, mucosal, conjunctival, and cutaneous melanomas show a surprisingly similar global DNA methylation profile and identification of the site of origin by DNA methylation testing is likely not feasible. Still, our study demonstrates tumor location-dependent differences of promoter methylation frequencies in specific cancer-related genes together with tumor site-specific enrichment for specific chromosomal changes and genetic mutations. (c) 2021 The Authors. The Journal of Pathology published by John Wiley & Sons, Ltd. on behalf of The Pathological Society of Great Britain and Ireland

Single-Cell Sequencing of Developing Human Gut Reveals Transcriptional Links to Childhood Crohn's Disease.

Human gut development requires the orchestrated interaction of differentiating cell types. Here, we generate an in-depth single-cell map of the developing human intestine at 6-10 weeks post-conception. Our analysis reveals the transcriptional profile of cycling epithelial precursor cells; distinct from LGR5-expressing cells. We propose that these cells may contribute to differentiated cell subsets via the generation of LGR5-expressing stem cells and receive signals from surrounding mesenchymal cells. Furthermore, we draw parallels between the transcriptomes of ex vivo tissues and in vitro fetal organoids, revealing the maturation of organoid cultures in a dish. Lastly, we compare scRNA-seq profiles from pediatric Crohn's disease epithelium alongside matched healthy controls to reveal disease-associated changes in the epithelial composition. Contrasting these with the fetal profiles reveals the re-activation of fetal transcription factors in Crohn's disease. Our study provides a resource available at www.gutcellatlas.org, and underscores the importance of unraveling fetal development in understanding disease

Digitale Daten im Maschinenmanagement: Untersuchung zur Kombination von Maschinenmanagementsystemen mit Agrarsoftwareanwendungen zur Bereitstellung entscheidungsrelevanter digitaler Daten und Weiterleitung in das Farm Management Information System (FMIS) sächsischer Landwirtschaftsbetriebe

Der Bericht informiert über die Untersuchung zur Kombination von Maschinenmanagementsystemen mit Agrarsoftwareanwendungen zur Bereitstellung digitaler Daten und deren Weiterleitung in Farm-Management-Information-Systemen (FMIS) sächsischer Landwirtschaftsbetriebe. Eine SWOT-Analyse gibt für alle untersuchten Systeme einen Überblick über Stärken, Schwächen, Chancen und Risiken. Die Bewertungsmatrix umfasst eine tabellarische vergleichende Bewertung der drei untersuchten Maschinenmanagementsysteme, orientiert an den Fragestellungen der Landwirte. Für Landwirte, Landtechnik- und Softwarehersteller sowie für die landwirtschaftliche Beratung werden Handlungsempfehlungen gegeben. Redaktionsschluss: 12.12.202

EpiChIP: gene-by-gene quantification of epigenetic modification levels

The combination of chromatin immunoprecipitation with next-generation sequencing technology (ChIP-seq) is a powerful and increasingly popular method for mapping protein–DNA interactions in a genome-wide fashion. The conventional way of analyzing this data is to identify sequencing peaks along the chromosomes that are significantly higher than the read background. For histone modifications and other epigenetic marks, it is often preferable to find a characteristic region of enrichment in sequencing reads relative to gene annotations. For instance, many histone modifications are typically enriched around transcription start sites. Calculating the optimal window that describes this enrichment allows one to quantify modification levels for each individual gene. Using data sets for the H3K9/14ac histone modification in Th cells and an accompanying IgG control, we present an analysis strategy that alternates between single gene and global data distribution levels and allows a clear distinction between experimental background and signal. Curve fitting permits false discovery rate-based classification of genes as modified versus unmodified. We have developed a software package called EpiChIP that carries out this type of analysis, including integration with and visualization of gene expression data

Data on publications, structural analyses, and queries used to build and utilize the AlloRep database.

The AlloRep database (www.AlloRep.org) (Sousa et al., 2016) [1] compiles extensive sequence, mutagenesis, and structural information for the LacI/GalR family of transcription regulators. Sequence alignments are presented for >3000 proteins in 45 paralog subfamilies and as a subsampled alignment of the whole family. Phenotypic and biochemical data on almost 6000 mutants have been compiled from an exhaustive search of the literature; citations for these data are included herein. These data include information about oligomerization state, stability, DNA binding and allosteric regulation. Protein structural data for 65 proteins are presented as easily-accessible, residue-contact networks. Finally, this article includes example queries to enable the use of the AlloRep database. See the related article, "AlloRep: a repository of sequence, structural and mutagenesis data for the LacI/GalR transcription regulators" (Sousa et al., 2016) [1]