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Beschlussprotokolle und Beilagen aus den Ministerratssitzungen der 28. Regierungsperiode /
No full textBeschlussprotokolle und Beilagen aus den Ministerratssitzungen der 28. Regierungsperiode /
No full textBeschlussprotokolle und Beilagen aus den Ministerratssitzungen der 28. Regierungsperiode /
No full textEmigration tax in Austria
No full textDiese Arbeit beschäftigt sich im Allgemeinen mit der Wegzugsbesteuerung bzw „Entstrickungsbesteuerung“ in Österreich. Dabei war es wichtig, den Fokus auf das Einkommensteuerrecht zu behalten, da die Wegzugsbesteuerung in enger Verbindung mit dem Unionsrecht steht. Es wurden aber auch gewisse Begriffe bzw Definitionen aus der Bundesabgabenordnung aufarbeitet und erläutert, die für die Wegzugsbesteuerung in Österreich relevant sind.
Zu Beginn der Arbeit wird auf die historische Entwicklung der Wegzugsbesteuerung näher eingegangen, da es in der Vergangenheit einige Gesetzesänderungen gegeben hat. Nach dieser Einführung der historischen Entwicklung, die dieser Arbeit ein Fundament geben soll, werden die Gesetzestexte der Reihenfolge nach dargestellt, sowie reflektiert und im Detail ausarbeitet. Anfangs wird auf den betrieblichen Bereich näher eingegangen und das nachfolgende Kapitel soll einen Überblick über den außerbetrieblichen Bereich geben.
Beim Ausarbeiten der Gesetzestexte kommen sowohl in der Einkommensteuer als auch in der Bundesabgabenordung zusammenhängende Aspekte auf, die in Bezug auf die Wegzugsbesteuerung in Österreich detailliert erklärt werden. Als Beispiel hierzu zählen das Nichtfestsetzungskonzept, sowie das neu eingeführte Ratenzahlungskonzept, die zwar anfangs einzeln aufarbeitet werden, dann aber in einer Tabelle direkt miteinander verglichen werden. Auch die in der Bundesabgabenordnung geregelte absolute Verjährung, die für das Nichtfestsetzungskonzept relevant ist, wird in diesen Kapiteln behandelt. Mithilfe von diversen Kommentaren und Judikaten werden die verschiedenen Meinungen dieser und noch weiterer Themen aufarbeitet.
Die jüngste Gesetzesänderung, also die Einführung des Ratenzahlungskonzepts, welches eigentlich das nach der alten Rechtslage gültige Nichtfestsetzungskonzept weitgehend ersetzen soll, wurde in der Fachliteratur als umstritten angesehen. Vor allem aber in Bezug auf die unterschiedliche Behandlung eines Wegzugs ins Drittland mit umfassender Amts- und Vollstreckungshilfe oder in einen EU-Staat oder Staat des Europäischen Wirtschaftsraums, gibt es in der Fachliteratur einiges an Kritik. Am Ende der nachfolgenden Bachelorarbeit wurden noch weitere Kritiken aus der Fachliteratur thematisiert und erläutert.This thesis deals in general with exit taxation or the so called “disentanglement taxation” in Austria. It was important to keep the focus on income tax law, as exit taxation has a close connection to Union law. However, certain terms and definitions from the Federal Fiscal Code that are relevant to exit taxation in Austria were also reviewed and explained.
At the beginning of the paper, the historical development of exit taxation is discussed in more detail, as there have been certain legislative changes in the past. After this introduction to the historical development, which is intended to provide a foundation for this work, the legal texts are presented in sequence, reflected upon and elaborated in detail. Initially, the operational area will be discussed in more detail and the following chapter will provide an overview of the non-operational area.
When working through the legal texts, related aspects arise both in income tax and in the Federal Fiscal Code, which are explained in detail in relation to exit taxation in Austria. Examples of this include the non-determination concept and the newly introduced installment payment concept, which are initially dealt with individually, but are then compared directly with each other in a table. The absolute limitation period regulated in the Federal Fiscal Code, which is relevant for the non-determination concept, is also dealt with in these chapters. With the help of various commentaries and court rulings, the different opinions on these and other topics are discussed.
The most recent amendment to the law, which introduces the installment payment concept, which is actually intended to largely replace the non-determination concept under the old legal situation, was considered controversial in the specialist literature. However, there is some criticism in the specialist literature, particularly with regard to the different treatment of a departure to a third country with comprehensive administrative and enforcement assistance or to an EU state or state of the European Economic Area. At the end of the following bachelor thesis, further criticisms from the specialist literature were discussed and explained
Shared decision making in chronic pain using the example of fibromyalgia
No full textKontext und Fragestellung:
Das Fibromyalgiesyndrom (FMS) ist eine komplexe chronische Schmerzerkrankung, deren Behandlung eine Herausforderung für Betroffene und Gesundheitsdienstleister*innen ist. Angesichts der eingeschränkten Heilungsmöglichkeiten rückt ein multimodaler und patient*innenzentrierter Ansatz in den Fokus der Behandlung. Die partizipative Entscheidungsfindung (PEF) ist ein Kommunikationsmodell, das Patient*innen aktiv in medizinische Entscheidungsprozesse miteinbezieht und somit aktiv an der Therapiegestaltung mitwirken können. Ziel dieser Arbeit war es den Einfluss von PEF auf das Therapieoutcome, insbesondere auf Schmerzen und Lebensqualität, bei Patient*innen mit FMS zu untersuchen.
Methode:
Zur Beantwortung der Forschungsfrage wurde ein systematisches Literaturreview durchgeführt. Eingeschlossen wurden randomisierte kontrollierte Studien aus den Datenbanken PubMed und PEDro, die nach 2000 erschienen sind und PEF im Kontext von FMS untersuchen. Insgesamt wurden vier qualitativ bewertete Studien analysiert. Die Studienqualität wurde mit der PEDro- Skala beurteilt.
Hauptergebnisse:
Die Studien zeigten, dass PEF die Interaktionsqualität zwischen Patient*innen und Therapeut*innen verbessert und die Patient*innenzufriedenheit erhöht, auch ohne signifikante Schmerzreduktion. PEF stärkt die Eigenverantwortung und das aktive Krankheitsmanagement, fördert die Therapiebereitschaft und führt zu einer aktiveren Krankheitsbewältigung. Patient*innen fühlten sich besser verstanden, eingebunden und erlangten mehr Vertrauen in die Therapie. Auch das Entscheidungsverhalten hinsichtlich der Therapieoptionen wurde durch PEF positiv beeinflusst.
Schlussfolgerung:
PEF kann wesentlich zur Verbesserung der therapeutischen Beziehung und zur Förderung der Autonomie von Patient*innen mit FMS beitragen. Dadurch kommt es zu einer höhere Zufriedenheit der Behandlung und zu einer aktiveren Krankheits- und Schmerzbewältigung. Für die physiotherapeutische Praxis bedeutet dies, dass PEF ein wirksames Instrument zur Förderung von Compliance und Lebensqualität sein kann.Context and question:
Fibromyalgia (FMS) is a complex, chronic pain disorder whose treatment presents a challenge for both patients and healthcare providers. Given the limited curative options, a multimodal, patient‑centered approach has come into focus. Shared decision making (SDM) is a communication model that actively involves patients in medical decisions, enabling them to participate directly in shaping their therapy. The aim of this study was to investigate the impact of SDM on therapy outcomes, especially pain and quality of life, in patients with FMS.
Methods:
To answer the research question, a systematic literature review was conducted. Randomized controlled trials published after 2000 in PubMed and PEDro that examined SDM in the context of FMS were included. Four studies of sufficient methodological quality were identified and analyzed. Study quality was assessed using the PEDro scale.
Main results:
The studies showed that SDM improves the quality of interaction between patients and therapists and increases patient satisfaction, even in the absence of significant pain reduction. SDM strengthens patients’ self-responsibility and active disease management, promotes willingness to adhere to therapy, and leads to more active coping with the condition. Patients reported feeling better understood and more involved, and they developed greater trust in their treatment. Decision-making regarding therapeutic options was also positively influenced by SDM.
Conclusion:
SDM can make a substantial contribution to strengthening the therapeutic relationship and promoting patient autonomy in individuals with FMS. This leads to higher treatment satisfaction and more active disease and pain coping. For physiotherapy practice, SDM therefore represents an effective tool to enhance adherence and improve quality of life
Kidney International Reports / A systematic review of safety and efficacy of factor XI/XIa inhibitors in patients with ESKD on hemodialysis
No full textIntroduction
Factor XI/XIa (FXI/XIa) has emerged as a potential target for antithrombotic therapy, driven by preclinical evidence showing the role of FXI/XIa inhibition for preventing thrombosis without impeding hemostasis. This is particularly promising for patients at high risk of both thromboembolic events and bleeding, such as patients with end-stage kidney disease (ESKD) on hemodialysis (HD).
Methods
We systematically searched Embase, MEDLINE, and ClinicalTrials.gov
for randomized controlled trials evaluating FXI/XIa inhibitors in patients with ESKD on HD, without restricting inclusion to specific comparators or indications. Interventional treatment arms were pooled, and study results were synthesized by fitting random-effects models, calculating odds ratios (ORs) and 95% confidence intervals (CIs).
Results
Five phases 2 studies encompassing 1270 participants were identified, investigating gruticibart, IONIS-FXIRx, osocimab, or fesomersen in the general HD population and using placebo as a comparator. Four studies were fully published and included in the meta-analysis. Use of FXI/XIa inhibitors was associated with an OR of 0.80 (95% CI = 0.47–1.35) for clinically relevant bleeding, 0.51 (95% CI = 0.21–1.28) for major bleeding, and 0.90 (95% CI = 0.49–1.68) for clinically relevant nonmajor bleeding. The ORs for thromboembolic events and all-cause mortality were 0.66 (95% CI = 0.28–1.56) and 0.46 (95% CI = 0.15–1.40), respectively.
Conclusion
Currently available evidence does not indicate a significantly increased bleeding risk of FXI/XIa inhibitors in patients with ESKD on HD compared to placebo. Their efficacy and their association with all-cause mortality need to be investigated in sufficiently powered, randomized controlled phase 3 trials
Surgery / Effect of systemic FOLFOXIRI plus bevacizumab treatment of colorectal peritoneal metastasis on local and systemic immune cells
No full textAim
The immune system plays a crucial role in the outcome of colorectal cancer. Systemic chemotherapies modulate the immune cell composition. Little is known about these changes in peritoneal metastasized colorectal cancer. Thus, we aimed to characterize local and systemic immune cells in the course of systemic chemotherapy.
Methods
We included in total 20 patients with peritoneal metastasized colorectal cancer in our exploratory study. Initially, we investigated the peripheral blood cell distributions before and after systemic chemotherapy in a set of 11 retrospectively collected samples. Then, a prospective clinical cohort was set up to evaluate local and systemic immune cell distribution in detail (n = 9). Tumor tissue, peritoneal fluid, and peripheral blood were collected. The main immune cell subtypes were characterized using flow cytometry and immunohistochemistry, respectively.
Results
Neutrophils and the neutrophil-to-lymphocyte ratio significantly declined in response to systemic chemotherapy while circulating T cells increased (CD8+ P = .015, CD4+ P = .041). In peritoneal fluid, we observed a decrease of CD25+/FOXP3+/CD4+ regulatory T cells (P = .049) without loss of their ability to produce interferon gamma. T-cell infiltration in the tumor microenvironment showed a considerable variability between patients. However, the number of tumor-infiltrating CD8+ lymphocytes was not significantly changed by the application of systemic chemotherapy. Neither tumor cells nor lymphocytes or macrophages showed noteworthy expression of PD1 or PD-L1.
Conclusion
Our data show that immune cell distribution after systemic chemotherapy changes in peripheral blood. Interestingly, in peritoneal fluid only the inhibitory Treg population decreased and local T cells within peritoneal metastases remain unaffected. These data indicate little to no effect of systemic chemotherapy on the local immune system, supporting the need for new therapeutic options
JHEP Reports / Soluble TREM2 reflects liver fibrosis status and predicts postoperative liver dysfunction after liver surgery
No full textBackground & Aims
Chronic liver disease (CLD) represents a major risk for mortality and, while challenging, early detection is key to improve overall outcome. Triggering receptor expressed on myeloid cells 2 (TREM2)-expressing macrophages and systemic levels of soluble TREM2 (sTREM2) appear critical in the development of CLD and seem relevant in its detection. The aim of this study was to examine sTREM2 as a marker for early CLD and its potential to predict posthepatectomy liver failure (PHLF) in patients undergoing partial hepatectomy.
Methods
STREM2 was assessed in plasma of 108 patients undergoing liver resection. Blood was drawn prior to surgery (preop) and on the first and fifth postoperative day.
Results
Preop sTREM2 levels were similar across different indications for resection (p=0.091). Higher preop sTREM2 levels were associated with advanced hepatic fibrosis (p=0.030) and PHLF (p=0.007). Fibrosis-4 index (FIB-4) (p=0.619) and Model for End Stage Liver Disease (MELD) (p=0.590) did not show a difference between patients grouped by their CLD. Comparing the area under the curve from receiver operating characteristic analysis, sTREM2 (AUC=0.708) outperformed FIB-4 (AUC=0.529), MELD (AUC=0.587), Child-Pugh grading (AUC=0.570) and liver maximum capacity test (LiMAx) (AUC=0.516) in predicting PHLF. Similarly, in uni- and multivariate analysis only sTREM2 proved predictive for PHLF (p=0.023). A high- (p=0.003) and low-risk cutoff (p=0.011) for systemic sTREM2 levels were able to identify patients at risk for adverse outcome after surgery. Finally, high sTREM2 was associated with decreased overall survival after liver surgery (p<0.001).
Conclusions
Circulating sTREM2 shows sensitivity for early-stage, asymptomatic liver disease, irrespective of the underlying indication for liver surgery. Assessment of CLD via sTREM2 monitoring could improve early detection of CLD and improve outcome after liver surgery.
Impact and Implications
Soluble TREM2 (sTREM2) has previously been established to correlate with the degree of chronic liver disease. We found that even in patients undergoing liver resection, who generally do not suffer from end stage liver disease, sTREM2 reflects liver fibrosis status and predicts postoperative development of liver dysfunction. This is especially relevant for liver surgeons and patients, as postoperative liver dysfunction is the main reason for postoperative mortality. Our findings are also important for hepatologists, as early detection of liver fiboris and cirrhosis is paramount for overall patient survival and we can show that even in a cohort with a median MELD of 6, sTREM2 is able to distuinguish patients based on their liver fibrosis status
Biosensors and Bioelectronics / Bridging basic science and applied diagnostics: Comprehensive viral diagnostics enabled by graphene-based electronic biosensor technology advancements
No full textThis study presents a graphene field-effect transistor (gFET) biosensor with dual detection capabilities for SARS-CoV-2: one RNA detection assay to confirm viral positivity and the other for nucleocapsid (N-)protein detection as a proxy for infectiousness of the patient. This technology can be rapidly adapted to emerging infectious diseases, making an essential tool to contain future pandemics. To detect viral RNA, the highly conserved E-gene of the virus was targeted, allowing for the determination of SARS-CoV-2 presence or absence using nasopharyngeal swab samples. For N-protein detection, specific antibodies were used. Tested on 213 clinical nasopharyngeal samples, the gFET biosensor showed good correlation with RT-PCR cycle threshold values, proving its high sensitivity in detecting SARS-CoV-2 RNA. Specificity was confirmed using 21 pre-pandemic samples positive for other respiratory viruses. The gFET biosensor had a limit of detection (LOD) for N-protein of 0.9 pM, establishing a foundation for the development of a sensitive tool for monitoring active viral infection. Results of gFET based N-protein detection corresponded to the results of virus culture in all 16 available clinical samples and thus it also proved its capability to serve as a proxy for infectivity. Overall, these findings support the potential of the gFET biosensor as a point-of-care device for rapid diagnosis of SARS-CoV-2 infection and indirect assessment of infectiousness in patients, providing additional information for clinical and public health decision-making
