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Fruits (follicles) of Hakea salicifolia and Hakea sericea (Proteaceae) are characterised by pronounced lignification and open via a ventral suture and the dorsal side. The opening along both sides is unique within the Proteaceae. Both serotinous species are obligate seeders, whose spreading benefits from bush fire events. The different tissues and the course of the vascular bundles must allow the opening mechanism. While their 2D-arrangements are known to some extent from light-microscopy images of cross-sections, this work presents their three-dimensional structures and discusses their contribution to the opening of Hakea fruits. For this purpose, 3D greyscale images, reconstructed from µCT-projection data of both fruits are segmented, assisted by a deep learning algorithm (AI algorithm). 3D renderings from these segmentations show strongly interconnected vascular bundles that build a double-dome shaped network in each valve of H. salicifolia and a dome shaped honeycomb-structure in each valve of H. sericea. However, the vascular bundles of both species show no interconnection between the two lateral valves of the fruit but leave gaps for predetermined fracture tissues on the ventral and dorsal side. The opening of the fruits after a fire or after separation from the mother plant can be explained by the anisotropic shrinkage in the two valves of the fruit.
Das Gesetz zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen (MoMiG) hatte weitreichende Konsequenzen für die Kapitalaufbringung und -erhaltung in der GmbH. Die Modifizierung der Kapitalerhaltungsregeln hat insbesondere enorme Auswirkungen auf , vor allem das verbreitete Cash Pooling. Es wird dargestellt werden, welche Veränderungen diesbezüglich aus dem MoMiG resultieren.
The activated sludge respiration inhibition test and the luminescent bacteria test with Vibrio fischeri are important bacterial test systems for evaluation of the toxicity of chemical compounds. These test systems were further optimized to result in better handling, reliability and sensitivity. Concerning the Vibrio fischeri test, media components such as yeast extract and bivalent cation concentrations like Ca2+ and Mg2+ were optimized. The cultivation, storage conditions and reactivation process of the stored bacteria were also improved, which enabled simpler handling and led to good reproducibility. Additionally, the respiration inhibition test with a prolonged incubation time was further analyzed using different chlorinated phenols as reference compounds. It could be stated that a longer incubation period significantly improved the sensitivity of the test system.
§ 8c Abs. 1 S. 1 bis 4 KStG regelt den Verlustuntergang bei einem schädlichen Beteiligungserwerb. Ein danach schädlicher Beteiligungserwerb führt jedoch unter bestimmten Voraussetzungen in Ausnahmefällen nicht zur Beschränkung des Verlustabzugs (Verschonung der Verluste in Höhe der stillen Reserven nach § 8c Abs. 1 S. 6-8 KStG b). Ziel der Arbeit ist es, die Frage zu beantworten, welche stillen Reserven, insbesondere bei der indirekten Übertragung von Anteilen an Organgesellschaften, für Zwecke der Verschonungsregelung zu berücksichtigen sind.