This study of entrepreneurship in Europe is a greatly expanded and updated version, in English, of the author's thesis published in Dutch in 1996. Its analysis focuses on "bottlenecks" and cross-border problems confronting European entrepreneurs in the areas of income tax, corporate income tax, and value-added tax. Four countries are chosen as representative of all the tax systems existing within the EC: The Netherlands, Germany, France and the United Kingdom. The author spares no detail in his examination, explaining such important elements and distinctions as the following: how the entrepreneur is viewed under the varying tax regimes and in the different countries; entrepreneurship and the professions; incentives; sources of income; partnerships; companies and shareholders; calculation of taxable profit; justification for a separate corporate income tax; taxation of foundations and societies; and the possibility of fiscal unity among Member States for VAT purposes.

T. Hara, I. Kimura, D. Inoue, A. Ichimura, and A. Hirasawa: Free fatty acid receptors and their role in regulation of energy metabolism. B. Nilius and G. Appendino. Spices: the savory and healthy science of pungency.

Contents

Philip C. Sharpe, Rosemary S. Harrison, and David P. Fairlie: Amyloid Peptides and Proteins in Review. - Marilena Kampa, Artemissia-Phoebe Nifli, George Notas, Elias Castanas: Polyphenols and Cancer Cell Growth. - Michal Janitz: Assigning Functions to Genes The Main Challenge of the Post-Genomic Era. - Brigittte M. Jockusch, Kai Murk and Martin Rothkegel: The Profile of Profilins.

Contents

E.I. Christensen and R. Nielsen: Role of Megalin and Cubilin in Renal Physiology and Pathophysiology

G. Zifarelli and M. Pusch: CLC Chloride Channels and Transporters: A Biophysical and Physiological Perspective

S.F.J. van de Graaf, R.J.M. Bindels and J.G.J. Hoenderop: Physiology of Epithelial Ca2 and Mg2+ Transport

The eukaryotic translation machinery must recognize the site on a messenger RNA (mRNA) where decoding should begin and where it should end. The selection of the translation start site is generally given by the ?rst AUG codon encoding the amino acid methionine. D- ing initiation soluble translation initiation factors (eukaryotic translation initiation factors [eIFs] in eukaryotes and prokaryotic translation initiation factors [IFs] in prokaryotes) bind the mRNA, deliver the initiator Met-tRNA, and assemble to form a complete 80S ribosome from the 40S and 60S subunits. By progressing along the mRNA in the 5 -to-3 direction the ribosome decodes the information and translates it into the polypeptide chain. During this process, repeated delivery of amino-acyl tRNA (aa-tRNA) to the ribosome, peptide bond formation, movement of the mRNA, and the growing peptidyl-tRNA is mediated by both soluble elongation factors (eukaryotic translation elongation factors [eEFs] in euka- otes and prokaryotic translation elongation factors [EFs] in prokaryotes) and the activity of the ribosome. The ?nal step in the translation process occurs when one of the three t- mination codons occupies the ribosomal A-site. Translation comes to an end and soluble release factors (eukaryotic translation termination factors [eRFs] in eukaryotes and proka- otic translation termination factors [RFs] in prokaryotes) facilitate hydrolytical release of the polypeptide chain (for recent reviews, see Inge-Vechtomov et al. 2003; Kisselev et al. 2003; Wilson and Nierhaus 2003; Kapp and Lorsch 2004).

H. Wegele, L. M ller, and J. Buchner: Hsp70 and Hsp90 A Relay Team for Protein Folding

R. Sch lein: The Early Stages of the Intracellular Transport of Membrane Proteins: Clinical and Pharmacological Implications

L. Schild: The Epithelial Sodium Channel: From Molecule to Disease

Topics covered in this volume include pheromone reception in mammals, elucidation of mammalian bitter taste, synaptic modulation in pain pathways, the vertebrate phototransduction cascade, and amplification and termination mechanisms.

Cardiac ion channels and mechanisms for protection against atrial fibrillation. Intrinsically photosensitive retinal ganglion cells. Quantifying and modeling the temperature-dependent gating of TRP channels.

F. Schweda and A. Kurtz: Regulation of Renin Release by Local and Systemic Factors M. Krauss and V. Haucke: Shaping Membranes for Endocytosis B.M. Jockusch and P.L. Graumann: The Long Journey: Actin on the Road to Pro- and Eukaryotic Cells B. Colsoul, R. Vennekens and B. Nilius: Transient Receptor Potential (TRP) Cation Channels in Pancreatic ss cells

The highly successful Reviews of Physiology, Biochemistry and Pharmacology continue to offer high-quality, in-depth reviews covering the full range of modern physiology, biochemistry and pharmacology. Leading researchers are specially invited to provide a complete understanding of the key topics in these archetypal multidisciplinary fields. In a form immediately useful to scientists, this periodical aims to filter, highlight and review the latest developments in these rapidly advancing fields.

Induced pluripotent stem cells in cardiovascular research.- TRPs in the brain.-The channel physiology of the skin."

Gastric acid plays a primary role in digestion as well as in the sterilization of food and water. Gastric juice contains the most concentrated physiological acid solution (pH~1) as a result + - of H and Cl ion secretion [hydrochloric acid (HCl) production] by parietal cells in the oxyntic mucosa of the stomach. The combined output of the parietal cells leads to the sec- tion of 1-2 l of HCl at a concentration of 150-160 mmol/l into the interior of the stomach. In order to facilitate the production of acid, the parietal cell relies on the generation of a high + concentration of H ions that are transported into the lumen of the gland. This process is fa- + + cilitated by activation of the gastric H ,K -ATPase, which translocates to the apical pole of + - the parietal cell. K as well as ATP hydrolysis and Cl all play critical roles in the activation + + of gastric H ,K -ATPase and are essential for the functioning of the enzyme (Reenstra and Forte 1990). This review will examine the classical proteins that have been linked to acid secretion as well as some recently identi?ed proteins that may modulate gastric acid secretion, in - dition we discuss the known secretagogues, and their receptors including a new receptor, which upon stimulation can lead to acid secretion.

Methanol - The Chemical and Energy Feedstock of the Future offers a visionary yet unbiased view of methanol technology. Based on the groundbreaking 1986 publication "Methanol" by Friedrich Asinger, this book includes contributions by more than 40 experts from industry and academia. The authors and editors provide a comprehensive exposition of methanol chemistry and technology which is useful for a wide variety of scientists working in chemistry and energy related industries as well as academic researchers and even decision-makers and organisations concerned with the future of chemical and energy feedstocks.

D. Kamimura, K. Ishihara, T. Hirano: IL-6 Signal Transduction and its Physiological Roles: The Signal Orchestration Model

M. Tanaka and A. Miyajima: Oncostatin M, a Multifunctional Cytokine

G.-J. van de Geijn, L.H.J. Aarts, S.J. Erkeland, J. Prasher, and I.P. Touw: Granulocyte Colony-Stimulating Factor and its Receptor in Normal Hematopoietic Cell Development and Myeloid Disease

T. Hanada, I. Kinjyo, K. Inagaki-Ohara and A. Yoshimura: Negative Regulation of Cytokine Signaling by CES/SOCS Family Proteins and Their Roles in Inflammatory Diseases

J. Kalesnikoff, L.M. Sly, M.R. Hughes, T. B chse, M.J. Rauh, L.-P. Cao, V. Lam, A. Mui, M. Huber, and G. Krystal: The Role of SHIP in Cytokine-Induced Signaling

Reviews of Physiology, Biochemistry and Pharmacology

Volume 160 2008

V. di Marzo: Endocannabinoids: Synthesis and Degradation

R. Rivera and J. Chun: Biological Effects of Lysophospholipids

S. J. O'Meara, K. Rodgers, and C. Godson: Lipoxins: Update and Impact of Endogenous Pro-Resolution Lipid Mediators

R.K.P. Benninger, M. Hao, and D. Piston: Multi-photon Excitation Imaging of Dynamic Processes in Living Cells and Tissues

G. Schmitz and M. Grandl: Lipid Homeostasis in Macrophages - Implications for Atherosclerosis

This book provides a simple, easily followed process for auditing building operations to identify and reduce energy consumption that leads to measurable carbon reduction. The crucial steps of this process involve assessing the facility's current conditions, understanding, and analyzing the operational and cost-based opportunities that increase carbon output. Taking this information to report the findings and then document a multiyear energy and carbon reduction plan. The book discusses the full scope of building components and systems, including how each system affects energy efficiency. It describes the operational energy efficiencies that are gained by implementing no-cost changes or alternative maintenance activities already funded. The book includes the process for identifying capital improvement opportunities, along with evaluating return on investment and life cycle replacement options for equipment. The four-step process described in this book will serve as a valuable tool for every building operator seeking to improve energy performance and reduce carbon output.

Embryonic and Adult Stem-Cell Derived Cardiomyocytes: Lessons from in vitro Models.- Phylogenesis of Constitutively Formed Nitric Oxide in Non-Mammals.- Dimensions of Systems Biology.- Structures, Mechanism, Regulation and Evolution of Class III Nucleotidyl Cyclases

Methanol - The Chemical and Energy Feedstock of the Future offers a visionary yet unbiased view of methanol technology. Based on the groundbreaking 1986 publication "Methanol" by Friedrich Asinger, this book includes contributions by more than 40 experts from industry and academia. The authors and editors provide a comprehensive exposition of methanol chemistry and technology which is useful for a wide variety of scientists working in chemistry and energy related industries as well as academic researchers and even decision-makers and organisations concerned with the future of chemical and energy feedstocks.

The highly successful Reviews of Physiology, Biochemistry and Pharmacology continue to offer high-quality, in-depth reviews covering the full range of modern physiology, biochemistry and pharmacology. Leading researchers are specially invited to provide a complete understanding of the key topics in these archetypal multidisciplinary fields. In a form immediately useful to scientists, this periodical aims to filter, highlight and review the latest developments in these rapidly advancing fields.

T. Hara, I. Kimura, D. Inoue, A. Ichimura, and A. Hirasawa: Free fatty acid receptors and their role in regulation of energy metabolism. B. Nilius and G. Appendino. Spices: the savory and healthy science of pungency.

T. Buch, E. Schafer, D. Steinritz, A. Dietrich, T. Gudermann: Chemosensory TRP Channels in the Respiratory Tract: Role in Toxic Lung Injury and Potential as "Sweet Spots" for Targeted Therapies. D.C. Zebrowski and F. B. Engel: The Cardiomyocyte Cell Cycle in Hypertrophy, Tissue Homeostasis, and Regeneration. P. Hegyi and O.H. Petersen: The Exocrine Pancreas: The Acinar -Ductal Tango in Physiology and Pathophysiology.

The highly successful Reviews of Physiology, Biochemistry and Pharmacology continue to offer high-quality, in-depth reviews covering the full range of modern physiology, biochemistry and pharmacology. Leading researchers are specially invited to provide a complete understanding of the key topics in these archetypal multidisciplinary fields. In a form immediately useful to scientists, this periodical aims to filter, highlight and review the latest developments in these rapidly advancing fields.

Cardiac ion channels and mechanisms for protection against atrial fibrillation. Intrinsically photosensitive retinal ganglion cells. Quantifying and modeling the temperature-dependent gating of TRP channels.