TY - JOUR A1 - Bense, Jonas Max T1 - Kritische Analyse des DRS 18 BT - zugleich die Untersuchung eines Rollenkonflikts JF - Deutsches Steuerrecht N2 - Die Abgrenzung latenter Steuern stellt die Bilanzierenden und Prüfenden vor enorme Herausforderungen. Vor diesem Hintergrund hat DRS 18, der die Bilanzierung latenter Steuern in handelsrechtlichen Abschlüssen regelt, eine erhebliche praktische Bedeutung. Die nachfolgende Analyse macht indes deutlich, dass einzelne Passagen des DRS 18 mit den einschlägigen Gesetzesnormen sowie handelsrechtlichen Bilanzierungsgrundsätzen im Widerspruch stehen. Ferner erweisen sich einzelne Stellen des Standards als Überschreitung des in § HGB § 342 HGB normierten Auftrags. Y1 - 2022 SN - 0949-7676 SN - 0012-1347 VL - 60 IS - 48 SP - 2511 EP - 2519 PB - C.H. Beck CY - München ER - TY - GEN A1 - Kunstmann, Ruth Sonja A1 - Scheidt, Tom A1 - Buchwald, Saskia A1 - Helm, Alexandra A1 - Mulard, Laurence A. A1 - Fruth, Angelika A1 - Barbirz, Stefanie T1 - Bacteriophage Sf6 Tailspike Protein for Detection of Shigella flexneri Pathogens T2 - Viruses N2 - Bacteriophage research is gaining more importance due to increasing antibiotic resistance. However, for treatment with bacteriophages, diagnostics have to be improved. Bacteriophages carry adhesion proteins, which bind to the bacterial cell surface, for example tailspike proteins (TSP) for specific recognition of bacterial O-antigen polysaccharide. TSP are highly stable proteins and thus might be suitable components for the integration into diagnostic tools. We used the TSP of bacteriophage Sf6 to establish two applications for detecting Shigella flexneri (S. flexneri), a highly contagious pathogen causing dysentery. We found that Sf6TSP not only bound O-antigen of S. flexneri serotype Y, but also the glucosylated O-antigen of serotype 2a. Moreover, mass spectrometry glycan analyses showed that Sf6TSP tolerated various O-acetyl modifications on these O-antigens. We established a microtiter plate-based ELISA like tailspike adsorption assay (ELITA) using a Strep-tag®II modified Sf6TSP. As sensitive screening alternative we produced a fluorescently labeled Sf6TSP via coupling to an environment sensitive dye. Binding of this probe to the S. flexneri O-antigen Y elicited a fluorescence intensity increase of 80% with an emission maximum in the visible light range. The Sf6TSP probes thus offer a promising route to a highly specific and sensitive bacteriophage TSP-based Shigella detection system. T3 - Zweitveröffentlichungen der Universität Potsdam : Mathematisch-Naturwissenschaftliche Reihe - 472 KW - Shigella flexneri KW - bacteriophage KW - tailspike proteins KW - O-antigen KW - serotyping KW - microtiter plate assay KW - fluorescence sensor Y1 - 2018 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-417831 ER - TY - JOUR A1 - Kunstmann, Ruth Sonja A1 - Scheidt, Tom A1 - Buchwald, Saskia A1 - Helm, Alexandra A1 - Mulard, Laurence A. A1 - Fruth, Angelika A1 - Barbirz, Stefanie T1 - Bacteriophage Sf6 Tailspike Protein for Detection of Shigella flexneri Pathogens JF - Viruses N2 - Bacteriophage research is gaining more importance due to increasing antibiotic resistance. However, for treatment with bacteriophages, diagnostics have to be improved. Bacteriophages carry adhesion proteins, which bind to the bacterial cell surface, for example tailspike proteins (TSP) for specific recognition of bacterial O-antigen polysaccharide. TSP are highly stable proteins and thus might be suitable components for the integration into diagnostic tools. We used the TSP of bacteriophage Sf6 to establish two applications for detecting Shigella flexneri (S. flexneri), a highly contagious pathogen causing dysentery. We found that Sf6TSP not only bound O-antigen of S. flexneri serotype Y, but also the glucosylated O-antigen of serotype 2a. Moreover, mass spectrometry glycan analyses showed that Sf6TSP tolerated various O-acetyl modifications on these O-antigens. We established a microtiter plate-based ELISA like tailspike adsorption assay (ELITA) using a Strep-tag®II modified Sf6TSP. As sensitive screening alternative we produced a fluorescently labeled Sf6TSP via coupling to an environment sensitive dye. Binding of this probe to the S. flexneri O-antigen Y elicited a fluorescence intensity increase of 80% with an emission maximum in the visible light range. The Sf6TSP probes thus offer a promising route to a highly specific and sensitive bacteriophage TSP-based Shigella detection system. KW - Shigella flexneri KW - bacteriophage KW - tailspike proteins KW - O-antigen KW - serotyping KW - microtiter plate assay KW - fluorescence sensor Y1 - 2018 U6 - https://doi.org/10.3390/v10080431 SN - 1999-4915 VL - 10 IS - 8 SP - 1 EP - 18 PB - Molecular Diversity Preservation International (MDPI) CY - Basel ER - TY - GEN A1 - Broeker, Nina K. A1 - Kiele, Franziska A1 - Casjens, Sherwood R. A1 - Gilcrease, Eddie B. A1 - Thalhammer, Anja A1 - Koetz, Joachim T1 - In Vitro Studies of Lipopolysaccharide-Mediated DNA Release of Podovirus HK620 T2 - Viruses N2 - Gram-negative bacteria protect themselves with an outermost layer containing lipopolysaccharide (LPS). O-antigen-specific bacteriophages use tailspike proteins (TSP) to recognize and cleave the O-polysaccharide part of LPS. However, O-antigen composition and structure can be highly variable depending on the environmental conditions. It is important to understand how these changes may influence the early steps of the bacteriophage infection cycle because they can be linked to changes in host range or the occurrence of phage resistance. In this work, we have analyzed how LPS preparations in vitro trigger particle opening and DNA ejection from the E. coli podovirus HK620. Fluorescence-based monitoring of DNA release showed that HK620 phage particles in vitro ejected their genome at velocities comparable to those found for other podoviruses. Moreover, we found that HK620 irreversibly adsorbed to the LPS receptor via its TSP at restrictive low temperatures, without opening the particle but could eject its DNA at permissive temperatures. DNA ejection was solely stimulated by LPS, however, the composition of the O-antigen dictated whether the LPS receptor could start the DNA release from E. coli phage HK620 in vitro. This finding can be significant when optimizing bacteriophage mixtures for therapy, where in natural environments O-antigen structures may rapidly change. T3 - Zweitveröffentlichungen der Universität Potsdam : Mathematisch-Naturwissenschaftliche Reihe - 469 KW - O-antigen specific phage KW - podovirus KW - HK620 KW - lipopolysaccharide KW - in vitro particle opening KW - tailspike protein Y1 - 2018 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-417493 ER -