Kommentar zum schweizerischen Steuerrecht : Bundesgesetz über die Mehrwertsteuer (MWStG) / Loi fédérale régissant la taxe sur la valeur ajoutée (LTVA)

Comme impôt général sur la consommation, la TVA est omniprésente. Si le principe de base de cet impôt est simple, son application concrète s'avère des plus complexes. De nombreuses exceptions, exonérations et délimitations soulèvent continuellement des questions difficiles, lesquelles se posent avant tout aux contribuables eux-mêmes en raison du principe de l'auto-imposition. Près de cinq ans se sont désormais écoulés depuis l'entrée en vigueur de la nouvelle loi sur la TVA le 1er janvier 2010. De premières expériences ont été faites, de nombreuses directives administratives ont été édictées, de la jurisprudence a été rendue en la matière. Le nouveau commentaire se penche de manière approfondie sur ces nouveautés, de même que sur l'essentiel de la doctrine publiée. Il informe le praticien de manière pertinente, précise et complète sur tous les sujets importants du droit de la TVA et lui fournit des réponses concrètes aux questions posées dans la pratique. Les commentaires sont rédigés en partie en français et en partie en allemand.

Hepcidin as a new biomarker for detecting autologous blood transfusion.

Autologous blood transfusion (ABT) is an efficient way to increase sport performance. It is also the most challenging doping method to detect. At present, individual follow-up of haematological variables via the athlete biological passport (ABP) is used to detect it. Quantification of a novel hepatic peptide called hepcidin may be a new alternative to detect ABT. In this prospective clinical trial, healthy subjects received a saline injection for the control phase, after which they donated blood that was stored and then transfused 36 days later. The impact of ABT on hepcidin as well as haematological parameters, iron metabolism, and inflammation markers was investigated. Blood transfusion had a particularly marked effect on hepcidin concentrations compared to the other biomarkers, which included haematological variables. Hepcidin concentrations increased significantly: 12 hr and 1 day after blood reinfusion, these concentrations rose by seven- and fourfold, respectively. No significant change was observed in the control phase. Hepcidin quantification is a cost-effective strategy that could be used in an "ironomics" strategy to improve the detection of ABT. Am. J. Hematol. 91:467-472, 2016. © 2016 Wiley Periodicals, Inc.

Worldwide trends in diabetes since 1980: a pooled analysis of 751 population-based studies with 4.4 million participants.

One of the global targets for non-communicable diseases is to halt, by 2025, the rise in the age-standardised adult prevalence of diabetes at its 2010 levels. We aimed to estimate worldwide trends in diabetes, how likely it is for countries to achieve the global target, and how changes in prevalence, together with population growth and ageing, are affecting the number of adults with diabetes. We pooled data from population-based studies that had collected data on diabetes through measurement of its biomarkers. We used a Bayesian hierarchical model to estimate trends in diabetes prevalence-defined as fasting plasma glucose of 7.0 mmol/L or higher, or history of diagnosis with diabetes, or use of insulin or oral hypoglycaemic drugs-in 200 countries and territories in 21 regions, by sex and from 1980 to 2014. We also calculated the posterior probability of meeting the global diabetes target if post-2000 trends continue. We used data from 751 studies including 4,372,000 adults from 146 of the 200 countries we make estimates for. Global age-standardised diabetes prevalence increased from 4.3% (95% credible interval 2.4-7.0) in 1980 to 9.0% (7.2-11.1) in 2014 in men, and from 5.0% (2.9-7.9) to 7.9% (6.4-9.7) in women. The number of adults with diabetes in the world increased from 108 million in 1980 to 422 million in 2014 (28.5% due to the rise in prevalence, 39.7% due to population growth and ageing, and 31.8% due to interaction of these two factors). Age-standardised adult diabetes prevalence in 2014 was lowest in northwestern Europe, and highest in Polynesia and Micronesia, at nearly 25%, followed by Melanesia and the Middle East and north Africa. Between 1980 and 2014 there was little change in age-standardised diabetes prevalence in adult women in continental western Europe, although crude prevalence rose because of ageing of the population. By contrast, age-standardised adult prevalence rose by 15 percentage points in men and women in Polynesia and Micronesia. In 2014, American Samoa had the highest national prevalence of diabetes (>30% in both sexes), with age-standardised adult prevalence also higher than 25% in some other islands in Polynesia and Micronesia. If post-2000 trends continue, the probability of meeting the global target of halting the rise in the prevalence of diabetes by 2025 at the 2010 level worldwide is lower than 1% for men and is 1% for women. Only nine countries for men and 29 countries for women, mostly in western Europe, have a 50% or higher probability of meeting the global target. Since 1980, age-standardised diabetes prevalence in adults has increased, or at best remained unchanged, in every country. Together with population growth and ageing, this rise has led to a near quadrupling of the number of adults with diabetes worldwide. The burden of diabetes, both in terms of prevalence and number of adults affected, has increased faster in low-income and middle-income countries than in high-income countries. Wellcome Trust.

Same Performance Changes after Live High-Train Low in Normobaric vs. Hypobaric Hypoxia.

PURPOSE: We investigated the changes in physiological and performance parameters after a Live High-Train Low (LHTL) altitude camp in normobaric (NH) or hypobaric hypoxia (HH) to reproduce the actual training practices of endurance athletes using a crossover-designed study. METHODS: Well-trained triathletes (n = 16) were split into two groups and completed two 18-day LTHL camps during which they trained at 1100-1200 m and lived at 2250 m (P i O2 = 111.9 ± 0.6 vs. 111.6 ± 0.6 mmHg) under NH (hypoxic chamber; FiO2 18.05 ± 0.03%) or HH (real altitude; barometric pressure 580.2 ± 2.9 mmHg) conditions. The subjects completed the NH and HH camps with a 1-year washout period. Measurements and protocol were identical for both phases of the crossover study. Oxygen saturation (S p O2) was constantly recorded nightly. P i O2 and training loads were matched daily. Blood samples and VO2max were measured before (Pre-) and 1 day after (Post-1) LHTL. A 3-km running-test was performed near sea level before and 1, 7, and 21 days after training camps. RESULTS: Total hypoxic exposure was lower for NH than for HH during LHTL (230 vs. 310 h; P < 0.001). Nocturnal S p O2 was higher in NH than in HH (92.4 ± 1.2 vs. 91.3 ± 1.0%, P < 0.001). VO2max increased to the same extent for NH and HH (4.9 ± 5.6 vs. 3.2 ± 5.1%). No difference was found in hematological parameters. The 3-km run time was significantly faster in both conditions 21 days after LHTL (4.5 ± 5.0 vs. 6.2 ± 6.4% for NH and HH), and no difference between conditions was found at any time. CONCLUSION: Increases in VO2max and performance enhancement were similar between NH and HH conditions.

Similar Hemoglobin Mass Response in Hypobaric and Normobaric Hypoxia in Athletes

PURPOSE: To compare hemoglobin mass (Hbmass) changes during an 18-d live high-train low (LHTL) altitude training camp in normobaric hypoxia (NH) and hypobaric hypoxia (HH). METHODS: Twenty-eight well-trained male triathletes were split into three groups (NH: n = 10, HH: n = 11, control [CON]: n = 7) and participated in an 18-d LHTL camp. NH and HH slept at 2250 m, whereas CON slept, and all groups trained at altitudes <1200 m. Hbmass was measured in duplicate with the optimized carbon monoxide rebreathing method before (pre-), immediately after (post-) (hypoxic dose: 316 vs 238 h for HH and NH), and at day 13 in HH (230 h, hypoxic dose matched to 18-d NH). Running (3-km run) and cycling (incremental cycling test) performances were measured pre and post. RESULTS: Hbmass increased similar in HH (+4.4%, P < 0.001 at day 13; +4.5%, P < 0.001 at day 18) and NH (+4.1%, P < 0.001) compared with CON (+1.9%, P = 0.08). There was a wide variability in individual Hbmass responses in HH (-0.1% to +10.6%) and NH (-1.4% to +7.7%). Postrunning time decreased in HH (-3.9%, P < 0.001), NH (-3.3%, P < 0.001), and CON (-2.1%, P = 0.03), whereas cycling performance changed nonsignificantly in HH and NH (+2.4%, P > 0.08) and remained unchanged in CON (+0.2%, P = 0.89). CONCLUSION: HH and NH evoked similar Hbmass increases for the same hypoxic dose and after 18-d LHTL. The wide variability in individual Hbmass responses in HH and NH emphasizes the importance of individual Hbmass evaluation of altitude training.

Distribution and population genetic variation of cryptic species of the Alpine mayfly Baetis alpinus (Ephemeroptera: Baetidae) in the Central Alps.

BACKGROUND: Many species contain evolutionarily distinct groups that are genetically highly differentiated but morphologically difficult to distinguish (i.e., cryptic species). The presence of cryptic species poses significant challenges for the accurate assessment of biodiversity and, if unrecognized, may lead to erroneous inferences in many fields of biological research and conservation. RESULTS: We tested for cryptic genetic variation within the broadly distributed alpine mayfly Baetis alpinus across several major European drainages in the central Alps. Bayesian clustering and multivariate analyses of nuclear microsatellite loci, combined with phylogenetic analyses of mitochondrial DNA, were used to assess population genetic structure and diversity. We identified two genetically highly differentiated lineages (A and B) that had no obvious differences in regional distribution patterns, and occurred in local sympatry. Furthermore, the two lineages differed in relative abundance, overall levels of genetic diversity as well as patterns of population structure: lineage A was abundant, widely distributed and had a higher level of genetic variation, whereas lineage B was less abundant, more prevalent in spring-fed tributaries than glacier-fed streams and restricted to high elevations. Subsequent morphological analyses revealed that traits previously acknowledged as intraspecific variation of B. alpinus in fact segregated these two lineages. CONCLUSIONS: Taken together, our findings indicate that even common and apparently ecologically well-studied species may consist of reproductively isolated units, with distinct evolutionary histories and likely different ecology and evolutionary potential. These findings emphasize the need to investigate hidden diversity even in well-known species to allow for appropriate assessment of biological diversity and conservation measures.

Identificação dos principais componentes do fungicida guazatine através da cromatografia a gás e cromatografia a gás acoplada com espectrometria de massas

Hexafluoroacetylaceton derivatives of some synthesized components of the guazatine fungicide were prepared, and their separation and identification performed through gas chromatography and gas chromatography-mass spectrometry. The chromatogram obtained from hexafluoroacetylacetone derivative of the commercial guazatine presented 14 major peaks, and 9 of them were identified through both techniques mentioned above.

Estudo ab-initio da a-alanina em meio aquoso

Ab initio Hartree-Fock (HF), Density Functional (B3LYP) and electron correlation (MP2) methods have been used to caracterize the aqueous medium intramolecular hydrogen bond in a-alanine. The 6-31G* and 6-31++G** were taken from Gaussian94 library. We were concerned on the structure of three conformers of a-alanine, in their neutral form plus on the structure of the zwitterionic form (Z). The Z structure is a stationary point at the HF/6-31G* level but it is not when diffuse functions and electron correlation are included. This results shows that the Z form does not exist in the gas phase. The inclusion of solvent effects changed significantly the results obtained in gas phase, therefore this inclusion make the Z form a stationary point within all level of theory, and the relative energy depends dramatically on the level of calculation.

Triterpenos da resina de Protium heptaphyllum March (B0urseraceae): caracterização em misturas binárias

Eight triterpenes, maniladiol, breine, ursa-9(11):12-dien-3beta-ol, oleana-9(11):12-dien-3beta-ol, 3alpha-hydroxy-tirucalla-8,24-dien-21-oic acid, 3alpha-hydroxy-tirucalla-7,24-dien-21-oic, alpha and beta amyrines were isolated as binary mixtures obtained from the chloroform extract of the oil-resin of Protium heptaphyllum March. The identification of the compounds was based mainly in 13C NMR data and mass spectra. The diene and the tetracyclic acid triterpenes were not reported before in the literature as constituents of the studied resin.

Determinação voltamétrica de 4-clorofenol sobre o eletrodo de diamante dopado com boro utilizando a voltametria de onda quadrada

The anodic voltammetric behavior of 4-chlorophenol (4-CF) in aqueous solution has been studied on a Boron-doped diamond electrode using square wave voltammetry (SWV). After optimization of the experimental conditions, 4-CF was analyzed in pure and natural waters using a Britton-Robinson buffer with pH = 6.0 as the supporting electrolyte. Oxidation occurs at 0.80 V vs Ag/AgCl in a two-electron process controlled by adsorption of the species. The detection limits obtained were 6.4 µg L-1 in pure water and 21.5 µg L-1 for polluted water taken from a local creek, respectively. The combination of square wave voltammetry and diamond electrodes is an interesting and desirable alternative for analytical determinations.

Supercritical CO2 recovery of caffeine from green coffee oil: new experimental solubility data and modeling

The caffeine solubility in supercritical CO2 was studied by assessing the effects of pressure and temperature on the extraction of green coffee oil (GCO). The Peng-Robinson¹ equation of state was used to correlate the solubility of caffeine with a thermodynamic model and two mixing rules were evaluated: the classical mixing rule of van der Waals with two adjustable parameters (PR-VDW) and a density dependent one, proposed by Mohamed and Holder² with two (PR-MH, two parameters adjusted to the attractive term) and three (PR-MH3 two parameters adjusted to the attractive and one to the repulsive term) adjustable parameters. The best results were obtained with the mixing rule of Mohamed and Holder² with three parameters.

Propriedades eletrônicas, estruturais e constantes elásticas do ZnO

The electronic, structural properties and elastic constants of the wurtzite phase of zinc oxide, ZnO, was investigated using computer simulation at Density Functional Theory level, with B3LYP hybrid functional and Hartree-Fock methodology. The electronic properties as well the band energy was investigated through the analysis of the band structures and density of states (DOS), and the mechanical properties was studied through the calculus of the elastic constants C11, C33, C44, C12 e C13. The results are in good agreement with experimental data found in the literature and in accordance with results obtained by another theoretical methodology.

Crescimento, esporulação e virulência do inóculo de Cercospora piaropi, agente de biocontrole do aguapé

O presente ensaio foi realizado com o objetivo de avaliar a produção de biomassa micelial bem como a esporulação de Cercospora piaropi, nos meios líquidos V8, ETD (Extrato de Tomate Diluído) e BD (Batata - Dextrose), em períodos de cultivo de 96, 120, 144 e 168 h, sob agitação constante. Adicionalmente foi avaliado o efeito de períodos de desidratação da biomassa micelial (24, 48, 72, 96 e 120 h) sobre a esporulação. Os inóculos obtidos foram avaliados quanto à severidade da doença em plantas de aguapé (Eichhornia crassipes). De acordo com os resultados, o meio ETD proporcionou maior crescimento micelial em relação aos meios BD e V8, destacando-se o período de 144 h de agitação. Entretanto, o meio V8 induziu esporulação superior do patógeno, quando cultivado por 120 h. Os inóculos obtidos nos meios V8 e ETD causaram maiores valores de severidade da doença. O período de desidratação da biomassa micelial a partir de 72 h favoreceu maior produção de conídios. Não houve efeito do período de desidratação sobre a severidade da doença.

Influência do fotoperíodo e da temperatura na intensidade de doença causada por Fusarium graminearum em Egeria densa e E. najas

Um isolado de Fusarium graminearum vem sendo estudado na UNESP, Campus de Jaboticabal, como agente de controle biológico de Egeria densa e E. najas, macrófitas aquáticas submersas, muito problemáticas em reservatórios de hidrelétricas. O presente trabalho teve por objetivo estudar os efeitos do fotoperíodo (0; 4; 8 e 12 h diárias de luz) e da temperatura (15 ºC, 20 ºC, 25 ºC, 30 ºC e 35 ºC) no controle destas plantas em condições de laboratório. A cada dois dias foram avaliados os sintomas nas plantas inoculadas com F. graminearum, atribuindo-se notas de severidade de doença, por um período de oito dias após a inoculação. Também foi avaliado o crescimento das plantas por meio do ganho de massa fresca, expresso em porcentagem. A maior severidade de doença foi observada quando ambas as espécies foram mantidas no escuro e a menor em fotoperíodo de 12 h. A temperatura de 30 ºC proporcionou maior severidade de doença em ambas espécies. Egeria densa apresentou maior produção de massa fresca no regime de 12 h de luz e de temperaturas abaixo de 25 ºC e menor produção no regime de escuro total e nas temperaturas de 30 ºC e 35 ºC. Egeria najas apresentou menor produção de massa fresca no regime de escuro total e nas temperaturas de 25 ºC a 35 ºC.