Professional football players as immaterial assets

Die bilanzielle Behandlung eines Profifußballspielers ist – obwohl es sich dabei in der Praxis um den wichtigsten Vermögenswert der Fußballclubs handelt – in wissenschaftlichen Auseinandersetzungen bisher nur fragmentarisch behandelt worden. Die nachfolgende Arbeit stellt deshalb, die verschiedenen Regelungskonzepte der Rechnungslegung vor und untersucht die gegebenen Besonderheiten, die sich mit Blick auf die bilanzielle Behandlung eines Profispielers ergeben. Daneben werden die verschiedenen Bewertungsverfahren untersucht, die zur Bestimmung des tatsächlichen Werts eines Profifußballspielers herangezogen werden können. Im Anschluss daran wird anhand einer kurzen empirischen Untersuchung veranschaulicht, dass die insoweit bestehenden Bewertungsverfahren nicht in der Lage sind, den tatsächlichen Wert eines Profifußballspielers zutreffend wiederzugeben. Abschließend werden deshalb Empfehlungen ausgesprochen, wie mit diesem Befund in der täglichen Praxis umzugehen ist

Feasibility and Participants' Satisfaction

The Internet-based psychotherapeutic intervention Onco-STEP for adolescent and young adult (AYA)-aged survivors of pediatric cancer was developed, implemented, and participants' satisfaction was evaluated by use of questionnaires. The intervention consisted of two modules: “Looking Back,” aimed to reduce posttraumatic stress symptoms, and “Looking Ahead,” supported coping with cancer-related fears of relapse and progression. The writing program was fully completed by 20 participants (Mage=27.3±4.8 years at study; 70% female). The majority was satisfied and perceived the treatment components as helpful. Results demonstrate that an Internet-based psychotherapeutic intervention for AYA-aged survivors of pediatric cancer is feasible and accepted by the target population

Genetically Encoded Biosensors in Plants: Pathways to Discovery.

Genetically encoded biosensors that directly interact with a molecule of interest were first introduced more than 20 years ago with fusion proteins that served as fluorescent indicators for calcium ions. Since then, the technology has matured into a diverse array of biosensors that have been deployed to improve our spatiotemporal understanding of molecules whose dynamics have profound influence on plant physiology and development. In this review, we address several types of biosensors with a focus on genetically encoded calcium indicators, which are now the most diverse and advanced group of biosensors. We then consider the discoveries in plant biology made by using biosensors for calcium, pH, reactive oxygen species, redox conditions, primary metabolites, phytohormones, and nutrients. These discoveries were dependent on the engineering, characterization, and optimization required to develop a successful biosensor; they were also dependent on the methodological developments required to express, detect, and analyze the readout of such biosensors.Gatsby Research Fellowship awarded to A.M.J

Plant Immune Memory in Systemic Tissue Does Not Involve Changes in Rapid Calcium Signaling

Upon pathogen recognition, a transient rise in cytoplasmic calcium levels is one of the earliest events in plants and a prerequisite for defense initiation and signal propagation from a local site to systemic plant tissues. However, it is unclear if calcium signaling differs in the context of priming: Do plants exposed to a first pathogen stimulus and have consequently established systemic acquired resistance (SAR) display altered calcium responses to a second pathogen stimulus? Several calcium indicator systems including aequorin, YC3.6 or R-GECO1 have been used to document local calcium responses to the bacterial flg22 peptide but systemic calcium imaging within a single plant remains a technical challenge. Here, we report on an experimental approach to monitor flg22-induced calcium responses in systemic leaves of primed plants. The calcium-dependent protein kinase CPK5 is a key calcium sensor and regulator of the NADPH oxidase RBOHD and plays a role in the systemic calcium-ROS signal propagation. We therefore compared flg22-induced cytoplasmic calcium changes in Arabidopsis wild-type, cpk5 mutant and CPK5-overexpressing plants (exhibiting constitutive priming) by introgressing the calcium indicator R-GECO1-mTurquoise that allows internal normalization through mTurquoise fluorescence. Aequorin-based analyses were included for comparison. Based on the R-GECO1-mTurquoise data, CPK5-OE appears to reinforce an “oscillatory-like” Ca2+ signature in flg22-treated local tissues. However, no change was observed in the flg22-induced calcium response in the systemic tissues of plants that had been pre-challenged by a priming stimulus – neither in wild-type nor in cpk5 or CPK5-OE-lines. These data indicate that the mechanistic manifestation of a plant immune memory in distal plant parts required for enhanced pathogen resistance does not include changes in rapid calcium signaling upstream of CPK5 but rather relies on downstream defense responses

A petri nets based design of cognitive radios using distributed signal processing

AbstractReconfigurability for transceivers for wireless access networks like Bluetooth, WiMAX and W-LAN will become increasingly important. An appropriately flexible and reliable software architecture, allowing the concurrent processing of different controlling tasks for wireless terminals will hence be an important asset. Already during the 1980s reconfigurable receivers were developed for radio intelligence in the short wave range and the concept of software radio (SR) was born. A software defined radio (SDR) is a practical version of an SR: The received signals are sampled after a suitable band selection filter, usually in the base band or a low intermediate frequency band. The signal processing in both SR and SDR requires a considerable amount of concurrent processes. Since Petri nets (PNs) are both simple and strong tools for the description and the design of such concurrent processes, it is recommendable to deploy them for SDR. SDRs have paved the way towards cognitive radios (CRs), which are based on SDRs that additionally sense their environments, track changes, and react upon their findings. A CR is an autonomous unit in a communications environment that frequently exchanges information with the networks it is able to access as well as with other CRs. In this communication, the authors will introduce a realization concept for a CR which forms the basis of a hardware/firmware demonstrator developed by the authors. This demonstrator makes use of a digital signal processor (DSP) which forms the core of the design and flexibly programmable hardware accelerators based on field programmable gate arrays (FPGAs). The authors will describe the solution also in view of the recent developments of IEEE 802.2

Kinetic Characterisation of a Single Chain Antibody against the Hormone Abscisic Acid: Comparison with Its Parental Monoclonal

A single-chain Fv fragment antibody (scFv) specific for the plant hormone abscisic acid (ABA) has been expressed in the bacterium Escherichia coli as a fusion protein. The kinetics of ABA binding have been measured using surface plasmon resonance spectrometry (BIAcore 2000) using surface and solution assays. Care was taken to calculate the concentration of active protein in each sample using initial rate measurements under conditions of partial mass transport limitation. The fusion product, parental monoclonal antibody and the free scFv all have low nanomolar affinity constants, but there is a lower dissociation rate constant for the parental monoclonal resulting in a three-fold greater affinity. Analogue specificity was tested and structure-activity binding preferences measured. The biologically-active (+)-ABA enantiomer is recognised with an affinity three orders of magnitude higher than the inactive (-)-ABA. Metabolites of ABA including phaseic acid, dihydrophaseic acid and deoxy-ABA have affinities over 100-fold lower than that for (+)-ABA. These properties of the scFv make it suitable as a sensor domain in bioreporters specific for the naturally occurring form of ABA

Sensing bluetooth mobility data: potentials and applications

Information related to mobility dynamics constitutes an important factor to be considered in traffic management to improve the efficiency of existing systems. We present a proof-of-concept deployment of sensors using the Bluetooth technology to detect traffic flow conditions. Besides traditional method consisting of a network of stationary sensors, we present a novel approach that uses sensors deployed in moving vehicles that allows new type studies and captures new insights of mobility. Both approaches complement the most common methods of traffic sensing while being more cost-effective and easily available. Early experimental results show the variety of information available through both approaches spanning from Origin/Destination matrices and travel times to insights into emerging mobile neighborhoods. These metrics are important to improve traffic management increasing the efficiency of urban mobility networks

Self-help for stress and burnout without therapist contact: An online randomised controlled trial

Interventions designed to reduce stress and burnout may be costly and access is limited. This study examined the effectiveness of a self-help book, using Acceptance and commitment therapy (ACT) to target stress and burnout in a randomised controlled online trial without any therapist contact. Participants were recruited through a newsletter of a health insurance company. Participants ( N = 119) who reported at least moderate levels of stress were randomly assigned to an immediate intervention ( n = 61) or a waitlist group ( n = 58). Measures before and after the intervention assessed stress, burnout (primary outcomes), depression, well-being, emotion regulation (secondary outcomes) and ACT-specific constructs. Compared to the waitlist group, participants in the immediate intervention group reported lower stress and burnout and higher psychological flexibility at post-assessment. Effects between groups were large for stress ( d = 0.9), moderate to large for burnout ( d = 0.5–0.8) and large for psychological flexibility ( d = 0.8). All primary and most secondary outcomes and ACT processes continued to improve in the 3-month-follow-up period. Results suggest that an ACT self-help book without any therapist contact is effective in reducing stress and burnout for various occupations. Thus, it may provide a cost-effective public health intervention for reducing stress and burnout

Rice APC/CTE controls tillering by mediating the degradation of MONOCULM 1

Rice MONOCULM 1 (MOC1) and its orthologues LS/LAS (lateral suppressor in tomato and Arabidopsis) are key promoting factors of shoot branching and tillering in higher plants. However, the molecular mechanisms regulating MOC1/LS/LAS have remained elusive. Here we show that the rice tiller enhancer (te) mutant displays a drastically increased tiller number. We demonstrate that TE encodes a rice homologue of Cdh1, and that TE acts as an activator of the anaphase promoting complex/cyclosome (APC/C) complex. We show that TE coexpresses with MOC1 in the axil of leaves, where the APC/CTE complex mediates the degradation of MOC1 by the ubiquitin–26S proteasome pathway, and consequently downregulates the expression of the meristem identity gene Oryza sativa homeobox 1, thus repressing axillary meristem initiation and formation. We conclude that besides having a conserved role in regulating cell cycle, APC/CTE has a unique function in regulating the plant-specific postembryonic shoot branching and tillering, which are major determinants of plant architecture and grain yield

A Direct Link between Abscisic Acid Sensing and the Chromatin-Remodeling ATPase BRAHMA via Core ABA Signaling Pathway Components

[EN] Optimal response to drought is critical for plant survival and will affect biodiversity and crop performance during climate change. Mitotically heritable epigenetic or dynamic chromatin state changes have been implicated in the plant response to the drought stress hormone abscisic acid (ABA). The Arabidopsis SWI/SNF chromatin-remodeling ATPase BRAHMA (BRM) modulates response to ABA by preventing premature activation of stress response pathways during germination. We show that core ABA signaling pathway components physically interact with BRM and post-translationally modify BRM by phosphorylation/dephosphorylation. Genetic evidence suggests that BRM acts downstream of SnRK2.2/2.3 kinases, and biochemical studies identified phosphorylation sites in the C-terminal region of BRM at SnRK2 target sites that are evolutionarily conserved. Finally, the phosphomimetic BRMS1760D (S1762D) mutant displays ABA hypersensitivity. Prior studies showed that BRM resides at target loci in the ABA pathway in the presence and absence of the stimulus, but is only active in the absence of ABA. Our data suggest that SnRK2-dependent phosphorylation of BRM leads to its inhibition, and PP2CA-mediated dephosphorylation of BRM restores the ability of BRM to repress ABA response. These findings point to the presence of a rapid phosphorylation-based switch to control BRM activity; this property could be potentially harnessed to improve drought tolerance in plants.Work in Dr. Rodriguez's laboratory was supported by the Ministerio de Ciencia e Innovacion, Fondo Europeo de Desarrollo Regional and Consejo Superior de Investigaciones Cientificas (grant BIO2014-52537-R). M.P.-L. and L.R. were supported by FPI fellowships, and M.G.-G. by a JAE-DOC research contract. Funding of chromatin research in the Wagner laboratory is supported by National Science Foundation grant MCB-0925071.Peirats-Llobet, M.; Han, S.; González Guzmán, M.; Jeong, CW.; Rodríguez Solovey, LN.; Belda Palazón, B.; Wagner, D.... (2016). A Direct Link between Abscisic Acid Sensing and the Chromatin-Remodeling ATPase BRAHMA via Core ABA Signaling Pathway Components. Molecular Plant. 9(1):136-147. https://doi.org/10.1016/j.molp.2015.10.0031361479