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There is evidence that gender as well as sexual orientation can affect body image. In particular, heterosexual women and homosexual men seem to be more vulnerable to a negative body image compared to homosexual women and heterosexual men. One reason for this may be derived from the fact that heterosexual women and homosexual men try to attract male romantic partners: As men place more importance on physical attractiveness than do women, the pressure to fulfill the sociocultural beauty ideal is thus increased. The present online study investigated differences in appearance-related partner preferences and their associations with measures of body image and eating pathology in homosexual and heterosexual women and men. The non-representative sample consisted of 893 participants (n = 201 lesbian women,n = 192 gay men,n = 349 heterosexual women, andn = 151 heterosexual men), who completed silhouette measures assessing their perception and expectations regarding body fat and muscularity of their own body and the body of a potential romantic partner, as well as questionnaires on drive for thinness, drive for muscularity, and eating pathology. Overall, few differences in appearance-related partner preferences emerged between the four groups. However, compared to heterosexual women, homosexual men appeared to prefer higher muscularity in potential romantic partners, which was also associated with increased drive for thinness and muscularity and increased eating pathology. The present findings indicate that, irrespective of sexual orientation, women and men tend to share similar standards regarding their own and a potential partner’s physical appearance, potentially suggesting an increased hegemony of heteronormative beauty ideals in women and men in general.

ZusammenfassungZur Erfassung zentraler Merkmale der Muskeldysmorphie, die als Subtyp der Körperdysmorphen Störung klassifiziert wird, steht für den englischsprachigen Raum das Muscle Dysmorphia Inventory (MDI) zur Verfügung. Gegenstand der vorliegenden Studie war die psychometrische Überprüfung der deutschsprachigen Version des MDI. Hierzu bearbeiteten männliche Teilnehmer zweier separater Stichproben (Stichprobe 1: n=143; Stichprobe 2: n=71; N=214) eine Fragebogenbatterie inklusive des MDI. Anhand einer konfirmatorischen Faktorenanalyse konnte die von den Autoren der englischsprachigen Originalversion postulierte Faktorenstruktur nicht repliziert werden, wobei annähernd adäquate Fit-Indizes für ein auf Basis der Modifikationsindizes verändertes Modell vorlagen. Für die MDI-Subskalen ergaben sich akzeptable bis sehr gute interne Konsistenzen. Die Retest-Reliabilität über ca. 14 Tage war hoch. Signifikant positive Korrelationen der MDI-Subskalen mit weiteren Körperbild- und Psychopathologiemaßen sowie der Kraftsportfrequenz pro Woche legten eine gute konvergente und Kriteriumsvalidität nahe. Zudem differenzierte das MDI zwischen Subgruppen aus Männern mit einer Muskeldysmorphie sowie Kraft- und Nicht-Kraftsportlern. Mit Ausnahme der Subskala Nutzung von Pharmakologischen Mitteln (NP) mit niedrigerer Reliabilität und Validität sowie der ungenügenden Modellpassung wies die deutschsprachige Übersetzung des MDI insgesamt adäquate psychometrische Kennwerte auf. Die Anwendung in klinisch-psychologischer Forschung sowie therapeutischer Praxis scheint daher – mit Einschränkungen hinsichtlich der Subskala NP – empfehlenswert.

Zusammenfassung. Theoretischer Hintergrund: Das BDI-II ist ein Selbstbeurteilungsinstrument zur Erfassung des Schweregrads einer Depression. Es liegen kaum Analysen mit Modellen aus der Item-Response-Theorie (IRT) vor. Fragestellung: Wie hoch ist die Messgenauigkeit des BDI-II über die unterschiedlichen Ausprägungen des latenten Traits (Depressivität) hinweg und sind die Kategorien der Items jeweils aufsteigend geordnet? Methode: Anhand von sechs großen Datensätzen aus verschiedenen klinischen Bereichen wurden psychometrische Analysen mit dem Graded Response Model durchgeführt. Ergebnisse: In allen Stichproben fand sich eine hohe interne Konsistenz. Die Schwellenwerte waren mit Ausnahme von Item 6 („Bestrafungsgefühle“) geordnet. Gemäß Testinformationsfunktion misst das BDI-II im mittleren bis hohen Depressionsbereich sehr gut (Reliabilität > .90) und im unteren Bereich gut. Schlussfolgerung: Für das BDI-II ergibt sich eine hohe und relativ gleichbleibende Messpräzision über einen weiten Bereich des latenten Traits, weshalb es insbesondere im klinischen, aber auch im nicht klinisch relevanten Wertebereich zur Erhebung des Schweregrades einer Depression gut geeignet ist., publishedVersion

Zusammenfassung. Theoretischer Hintergrund: Gemäß Theorien zu Essstörungen ist die Aufrechterhaltung von Body Checking (BC)-Verhalten mit zwei divergierenden kognitiv-affektiven Prozessen assoziiert, d. h. Anstieg an Arousal versus Abnahme negativer emotionaler Valenz. Fragestellung: Ziel ist die Replikation einer Online-Studie zur Untersuchung, ob BC mit beiden postulierten Prozessen einhergeht und welche Relevanz die subjektive Attraktivität der kontrollierten Körperpartien hierbei hat. Methode: 125 Frauen mit hohen versus niedrigen Figur- und Gewichtssorgen schätzten ihr Level an Arousal und negativer emotionaler Valenz in erinnerten BC-Episoden der subjektiv unattraktivsten und attraktivsten Körperpartien ein. Ergebnisse: Nur bei Frauen mit hohen Figur- und Gewichtssorgen in BC-Episoden der subjektiv unattraktivsten Körperpartien traten sowohl ein Anstieg an Arousal als auch eine Abnahme negativer emotionaler Valenz ein. Schlussfolgerungen: Beide postulierten Prozesse wurden nachgewiesen.

Checking behavior (CB) occurs in a variety of disorders such as obsessive-compulsive (OCD), body dysmorphic (BDD), illness anxiety (IA), and panic disorder (PD), as well as anorexia (AN) and bulimia nervosa (BN). Etiological models of these disorders – with the exception of those for PD – postulate that CB mainly occurs in situations characterized by negative affect and serves to regulate it. We aimed to test these assumptions: N = 386 individuals with a self-reported diagnosis of one of the disorders rated their affect at baseline, directly before a remembered CB episode, during, immediately afterwards, and 15 and 60 minutes afterwards, and rated their endorsement of different functions of CB. The results show that transdiagnostically negative affect is significantly higher before CB compared to baseline, and is significantly reduced from before CB to all post-CB assessments. Reduction of negative affect and Attainment of certainty were the sole functions predicting the affective course during CB, and most prominently reported transdiagnostically. Assumptions of the etiological models were confirmed, suggesting that exposure and ritual prevention should be examined across disorders. As attainment of certainty seems to be predictive for the course of CB, this might be targeted in cognitive interventions.

Although muscle dysmorphia (MD) has been added as a specifier for body dysmorphic disorder in the 5th edition of the Diagnostic and Statistical Manual of Mental Disorders, experimental research on psychopathological mechanisms is lacking. Because models of eating disorders (EDs) suggest parallels between MD and ED, body-oriented attentional biases, which are prominent in ED models, have been identified as potentially important maintaining factors. Specifically, we predicted the existence of biases toward subjectively negative areas of one's own body and positive areas of a bodybuilder in MD. We tracked gaze behaviors of 24 men with MD diagnoses, 24 weight-training controls, and 24 non-weight-training controls during exposure to pictures of their own body, an average male body, a lean-muscular body, and a hypermuscular body. Moreover, state body image and affect were assessed at baseline and after each stimulus. Partially supporting our hypotheses, men with MD diagnoses and non-weight-training controls, but not weight-training controls, displayed significant biases toward subjectively negative areas of their own body. Only men with MD diagnoses displayed biases toward positive areas of the hypermuscular body and reacted with a large, significant deterioration in state body image and affect. Attentional biases possibly contribute to the negative effects of critical examinations of one's body and of upward comparisons. There seems to be a specific positive bias toward subjectively ideal hypermuscular bodies in MD in conjunction with a negative bias toward oneself. Insofar as this pattern might maintain the severe muscularity dissatisfaction, it should be explicitly targeted by cognitive-behavioral interventions. (PsycINFO Database Record (c) 2019 APA, all rights reserved).

Der folgende Beitrag widmet sich dem Umwandlungssteuerrecht, das zusammen mit dem Korperschaftsteuerrecht stets Teil der wissenschaftlichen und praktischen Tatigkeit von Rainer Heurung war. Zahlreich hat Rainer Heurung hierzu publiziert. Die heutige Fassung des Umwandlungssteuergesetzes stammt aus 2006 und ist seitdem weitgehend unverandert geblieben. Wesentlichen Einfluss auf die Praxis hatte das in 2011 zum Umwandlungssteuergesetz ergangene BMF-Schreiben („Umwandlungssteuererlass“). Der folgende Beitrag greift aus dem Forschungsgebiet „Umwandlungssteuerrecht“ von Rainer Heurung praktisch bedeutsame Einzelfragen zur wissenschaftlichen Diskussion auf.

To assess central aspects of muscle dysmorphia, classified as a subtype of body dysmorphic disorder, the Muscle Dysmorphia Inventory (MDI) is available for the English-speaking areas. The aim of the present study was to evaluate the psychometric properties of the German-language version of the MDI. Therefore, male participants from two separate samples (sample 1: n=143; sample 2: n=71; N=214) completed a questionnaire battery, including the MDI. Using confirmatory factor analysis, the factor structure postulated by the authors of the English-language original version could not be replicated. However, the fit indices were broadly adequate when the model was altered based on the modification indices. The MDI subscales showed acceptable to excellent internal consistencies. The test-retest reliability of approximately 14 days was high. Significant positive correlations of the MDI subscales with other body image and psychopathology measures, and the weight-training frequency per week indicated good convergent and criterion validity. Furthermore, the MDI differentiated between subgroups of men with muscle dysmorphia, weight-training, and non-weight-training men. With the exception of the subscale Pharmacological Use (PU), which showed lower reliability and validity, and the insufficient model fit, the German-language version of the MDI generally displayed adequate psychometric properties. Hence, with restrictions concerning the subscale PU, the administration in clinical-psychological research and a psychotherapeutic context seems to be recommendable.Zur Erfassung zentraler Merkmale der Muskeldysmorphie, die als Subtyp der Körperdysmorphen Störung klassifiziert wird, steht für den englischsprachigen Raum das Muscle Dysmorphia Inventory (MDI) zur Verfügung. Gegenstand der vorliegenden Studie war die psychometrische Überprüfung der deutschsprachigen Version des MDI. Hierzu bearbeiteten männliche Teilnehmer zweier separater Stichproben (Stichprobe 1: n=143; Stichprobe 2: n=71; N=214) eine Fragebogenbatterie inklusive des MDI. Anhand einer konfirmatorischen Faktorenanalyse konnte die von den Autoren der englischsprachigen Originalversion postulierte Faktorenstruktur nicht repliziert werden, wobei annähernd adäquate Fit-Indizes für ein auf Basis der Modifikationsindizes verändertes Modell vorlagen. Für die MDI-Subskalen ergaben sich akzeptable bis sehr gute interne Konsistenzen. Die Retest-Reliabilität über ca. 14 Tage war hoch. Signifikant positive Korrelationen der MDI-Subskalen mit weiteren Körperbild- und Psychopathologiemaßen sowie der Kraftsportfrequenz pro Woche legten eine gute konvergente und Kriteriumsvalidität nahe. Zudem differenzierte das MDI zwischen Subgruppen aus Männern mit einer Muskeldysmorphie sowie Kraft- und Nicht-Kraftsportlern. Mit Ausnahme der Subskala Nutzung von Pharmakologischen Mitteln (NP) mit niedrigerer Reliabilität und Validität sowie der ungenügenden Modellpassung wies die deutschsprachige Übersetzung des MDI insgesamt adäquate psychometrische Kennwerte auf. Die Anwendung in klinisch-psychologischer Forschung sowie therapeutischer Praxis scheint daher – mit Einschränkungen hinsichtlich der Subskala NP – empfehlenswert.

Cognitive-behavioral theories posit that body checking decreases negative emotions, but increases levels of arousal. However, few studies have investigated the effects of body checking on the course of emotional states. Therefore, the current study examined how normal-weight females with higher and lower eating, weight, and shape concerns feel during a checking episode of their most-liked and least-liked body parts. In an online design, levels of negative emotions and arousal were retrospectively assessed before, during, immediately after, and 15 min after an individually remembered body-checking episode. Participants (N = 355) also rated their subjective satisfaction with specific body parts. Levels of negative emotions were lower 15 min after the checking episode of most-liked and least-liked body parts than before the episode. However, negative emotions increased during the checking episode of least-liked body parts, but subsided thereafter. The levels of arousal increased during the checking episodes of most-liked and least-liked body parts and decreased afterwards, and females with higher concerns reported greater levels of arousal than females with lower concerns. Furthermore, females with higher concerns reported more body checking than those with lower concerns. The results support the assumptions of the cognitive-behavioral theories, as body checking led to a decrease in negative emotions in the longer term, and levels of arousal increased during the checking episode. The greater levels of arousal in females with higher concerns, and their pronounced body-checking behavior, might enhance their existing concerns and increase the risk of disordered eating. Level V, descriptive study.

It is a challenging objective in synthetic organic chemistry to create efficient access to biologically active compounds. In particular, one structural element which is frequently incorporated into the framework of complex natural products is a β-hydroxy ketone. In this context, the aldol reaction is the most important transformation to generate this structural element as it not only creates new C–C bonds but also establishes stereogenic centers. In recent years, a large variety of highly selective methodologies of aldol and aldol-type reactions have been put forward. In this regard, the vinylogous Mukaiyama aldol reaction (VMAR) became a pivotal transformation as it allows the synthesis of larger fragments while incorporating 1,5-relationships and generating two new stereocenters and one double bond simultaneously. This review summarizes and updates methodology-oriented and target-oriented research focused on the various aspects of the vinylogous Mukaiyama aldol (VMA) reaction. This manuscript comprehensively condenses the last four years of research, covering the period 2016–2019.

Aufmerksamkeitsverzerrungen bei der Verarbeitung korper- und figurbezogener Stimuli werden als aufrechterhaltender Faktor von Korperunzufriedenheit bzw. eines gestorten Korperbilds diskutiert. Der vorliegende Beitrag gibt einen Uberblick uber Studien zu korper- und figurbezogenen Aufmerksamkeitsverzerrungen bei Frauen und Mannern. Vor dem Hintergrund eines heuristischen kognitiv-behavioralen Metamodells zu Entstehung und Aufrechterhaltung von Korperbildstorungen werden aktuelle Befunde zu selektiver korper- und figurbezogener Aufmerksamkeitslenkung, getrennt fur Frauen und Manner, dargestellt. Zudem werden Ergebnisse zur experimentellen Modifikation korper- und figurbezogener Verzerrungstendenzen bei Frauen referiert sowie Implikationen fur die therapeutische Praxis abgeleitet. Fur beide Geschlechter deuten die berichteten Ergebnisse darauf hin, dass (sub-)klinische Korperbildsorgen mit einer dysfunktionaleren Verarbeitung korper- und figurbezogener Stimuli einhergehen, insbesondere bei der Betrachtung des eigenen Korpers. Uberdies sprechen die Befunde zur Modifikation attentionaler Verzerrungen bei Frauen fur einen kausalen Zusammenhang zwischen selektiver Aufmerksamkeitslenkung auf negativ-valenzierte Korperstimuli und Korperunzufriedenheit.

Objective The vigilance-avoidance theory postulates a specific threat-related pattern of attention deployment, characterized by initial orientation towards fear-evoking stimuli and subsequent directing of attention away from them. The current eye-tracking study was the first to examine the applicability of the theory for patients with eating disorders, who perceive their own body as a highly aversive, threat-evoking stimulus. Method N = 56 female adolescents with anorexia nervosa (AN) and n = 43 healthy controls (HC) aged 13-18 viewed own-body pictures while their eye movements were recorded. Relative fixation times on self-defined unattractive body areas were compared between the groups by sequencing the overall presentation time of 6,000 ms into six intervals a 1,000 ms. Results Participants with AN showed a significantly stronger attentional bias for unattractive body areas than HC within the time intervals 1, 2, and 3. However, for intervals 4, 5, and 6, no significant group differences occurred. Within the AN group, the bias for unattractive body areas was significantly stronger in interval 1 compared to intervals 4, 5, and 6; whereas within the HC group, a stable pattern of attention deployment emerged. In AN, early attention deployment was positively correlated with the negative affect reported after photo presentation. Discussion The early vigilance in AN and the subsequent decrease in attention to unattractive body parts is in line with our assumptions. However, no indication of attentional avoidance was found. The current findings partially support the vigilance-avoidance theory for the exposure to one's own body in adolescents with AN.

Die Drive for Muscularity Scale (DMS) ist der am häufigsten verwendete Fragebogen zur Erfassung des Muskulositätsstrebens. Ziel der Studie war die psychometrische Überprüfung der deutschsprachigen Version der DMS. 601 Männer aus muskel- und kraftorientierten Sportarten wurden am Computer oder mit der Papierversion der DMS und mit weiteren Skalen befragt. Interne Konsistenz und Retest-Reliabilität der DMS liegen im sehr guten Bereich (>.88), ebenso die Korrelation mit einem Alternativtest (Male Body Attitudes Scale: .81). Muskulositäts- und Schlankheitsstreben lassen sich eindeutig differenzieren (Eating Disorder Inventory-2-DT: .11). Die durchgeführten Faktorenanalysen stützen die Einteilung in eine kognitive und eine korrelierte behaviorale Subskala. Es zeigten sich Zusammenhänge mit körperbezogenem Selbstwert und körperdysmorphen Sorgen. Die deutschsprachige DMS ist ein reliables und valides Instrument zur Erfassung des Muskulositätsstrebens in Forschung und klinischer Einzelfallanwendung.

Covering: 1973 to the end of 2013 The vinylogous Mukaiyama aldol reaction (VMAR) allows efficient access to larger segments for complex natural product synthesis, primarily polyketides, through the construction of vicinal hydroxyl and methyl groups as well as di and tri-substituted double bonds in one single operation. In this review, we will highlight stereoselective protocols that have been used in natural product synthesis and cluster them into the four groups that can be obtained from different silyl ketene acetals or enol ethers. At the beginning, an overview on different stereoselective VMARs is presented; disregarding their applications in total syntheses.

Anliegen: Zusammenhangsanalyse zwischen der Fremd- und Selbsteinschatzung (FE & SE) im O-AFP. Methode: O-AFP-Skalen zu Arbeitsfahigkeiten und -anforderungen sowie SCL-90-R bei 88 Arbeitstherapiepatienten (allgemeine Psychiatrie, AT; Suchtklinik, SM). Ergebnisse: Nur geringe Zusammenhange zwischen FE und SE. SE bei SM hoher, bei AT niedriger als die FE. Diskrepanz zwischen SE und FE nimmt ab mit steigender Arbeitsanforderung und niedriger Symptomatik. Schlussfolgerung: Eine generelle Verwendung der SE-Skalen statt der FE-Skalen ist nicht angezeigt. Eine Verbesserung der Ubereinstimmung ist bei komplexeren Arbeitsanforderungen moglich.

Previous body image research suggests that first, exposure to body stimuli can negatively affect men's body satisfaction and second, body concerns are associated with dysfunctional gaze behavior. To date, however, the effects of self- vs. other-referential body stimuli and of gaze behavior on body image in men under exposure conditions have not been investigated. Therefore, 49 weight-trained men were presented with pictures of their own and other bodies of different builds (i.e., normal, muscular, hyper-muscular) while being eye-tracked. Participants completed pre- and post-exposure measures of body image and affect. Results indicated that one's own and the muscular body negatively affected men's body image to a comparable degree. Exposure to one's own body also led to increased negative affect. Increased attention toward disliked own body parts was associated with a more negative post-exposure body image and affect. These results suggest a crucial role of critical self-examination in maintaining body dissatisfaction.

International audience; Polyketides are a fascinating class of natural products with highly diverse, often complex structures combined with a likewise impressive breath of strong and selective biological activities. This chapter discusses the logic of biosynthetic polyketide assembly. It focuses on the introduction of the basic mechanisms and concepts of polyketide core structure assembly using a number of well-studied representative examples, thus allowing to compare the biosynthetic versus chemical synthetic strategies to assemble such beautiful small molecules. Despite the structural diversity of polyketide natural products, there are only few different catalytic domains facilitating a small number of basic reactions common to all types of PKSs that are crucial for product biosynthesis. The structural and functional space covered by bioactive small molecules is further expanded by post-PKS functionalization reactions catalyzed by so-called tailoring enzymes. This includes reorganization of the entire PKS core but also subtle changes by group transfer reactions or oxidative transformations.

The radical-promoted cyclization of various chiral vinylogous amides to annulated azepines and to an azaspirocycle is presented. A relatively rare 7-endo cyclization process generated octahydrocyclopenta[b]azepines in fair yield and excellent stereoselectivity at the same time.

The vinylogous Mukaiyama aldol reaction (VMAR) allows efficient access to larger segments for complex natural product synthesis, primarily polyketides, through the construction of vicinal hydroxyl and methyl groups as well as di and tri-substituted double bonds in one single operation. In this review, we will highlight stereoselective protocols that have been used in natural product synthesis and cluster them into the four groups that can be obtained from different silyl ketene acetals or enol ethers. At the beginning, an overview on different stereoselective VMARs is presented; disregarding their applications in total syntheses.

Body-related avoidance behavior, e.g., not looking in the mirror, is a common feature of eating disorders. It is assumed that it leads to insufficient feedback concerning one's own real body form and might thus contribute to distorted mental representation of one's own body. However, this assumption still lacks empirical foundation. Therefore, the aim of the present study was to examine the relationship between misperception of one's own body and body-related avoidance behavior in N = 78 female patients with Bulimia nervosa and eating disorder not otherwise specified. Body-size misperception was assessed using a digital photo distortion technique based on an individual picture of each participant which was taken in a standardized suit. In a regression analysis with body-related avoidance behavior, body mass index and weight and shape concerns as predictors, only body-related avoidance behavior significantly contributed to the explanation of body-size overestimation. This result supports the theoretical assumption that body-related avoidance behavior makes body-size overestimation more likely.

A wide variety of natural products exhibit a macrocyclic lactone motif with a large spectrum of biological properties ranging from perfumery, over phytotoxicity, pheromone, or insecticide activity to medicinal (antibiotic, cytotoxic, antiangiogenesis) properties. These molecules feature a wide range of cyclic structures up to 60-membered rings. For this reason, the devise of new macrolactonization methods is always of general interest. The objective of this chapter is not only to present an overview of the macrolactonization of seco-acids in the total synthesis of natural products but to present other new effective procedures for the ring closure of 12- to 16-membered ring lactones.

The Multidimensional Body-Self Relations Questionnaire (MBSRQ) is a widely used questionnaire that measures body image as a multidimensional construct. The Appearance Scales (AS) of the MBSRQ (Appearance Evaluation, Appearance Orientation, Body Areas Satisfaction, Overweight Preoccupation and Self-Classified Weight) are subscales which facilitate a parsimonious assessment of appearance-related aspects of body image. The current study tested the psychometric properties and factor structure of a German translation of the MBSRQ-AS. Participants were n=230 female patients with the SCID diagnosis of an eating disorder and n=293 female healthy controls. In a confirmatory factor analysis, convincing goodness-of-fit indices emerged. The subscales of the questionnaire yielded good reliability and convergent and discriminant validity coefficients, with most items showing excellent characteristics. Like the English version, the German adaptation of the questionnaire can be recommended for a multidimensional assessment of appearance-related aspects of body image in both research and clinical practice.

The O-AFP can be used as a rater-administered inventory (RAI) and as a self-report scale (SRS). The study analyses the relations between these versions.O-AFP-scales for working abilities and work complexity and SCL-90-R data of 88 vocational therapy patients (psychiatric clinic, PC; addiction clinic, AC).Only few significant correlations were found, with slightly higher scores in the AC patients. Also, AC patients rated themselves higher, whereas PC patients rated lower compared to the RAI ratings. The discrepancy between SRS and RAI scores decreased with rising work complexity and with a low symptom strain. With high GSI, SRS scores are clearly lower than RAI scores.The SRS-version of the O-AFP is not appropriate for economizing the assessment process. Rather, it is helpful in therapist-patient communication on issues of work rehabilitation. Correspondence between SRS and RAI ratings can be improved by increasing work requirements.

Die Verschmelzung von Kapitalgesellschaften fuhrt sowohl zivilrechtlich als auch steuerlich zu Auswirkungen auf der Ebene der Anteilseigner. Wird eine Kapitalgesellschaft zur Aufnahme auf eine andere Kapitalgesellschaft verschmolzen, erhalten die Anteilseigner der ubertragenden Kapitalgesellschaft Anteile an der ubernehmenden Kapitalgesellschaft (§ 2 Nr. 1 UmwG). Die Anteilsgewahrung an die Anteilseigner der ubertragenden Kapitalgesellschaft dient als Ausgleich fur den verschmelzungsbedingt eintretenden Untergang ihrer Anteile an der ubertragenden Kapitalgesellschaft. Die Einzelheiten zur Gewahrung der Anteile sind im Verschmelzungsvertrag zu regeln (§ 5 Abs. 1 Nr. 3 UmwG).