@article{TranEbeling2021, author = {Tran, Duc Hung and Ebeling, Felix}, title = {Die risikoad{\"a}quate Bestimmung von Eigenkapitalkosten bei konzerninternen Routinefunktionen}, series = {Der Betrieb}, volume = {74}, journal = {Der Betrieb}, number = {29}, issn = {0005-9935}, pages = {1553 -- 1560}, year = {2021}, abstract = {Eigenkapitalkosten sind eine wesentliche Determinante bei der Wertbestimmung von Unternehmen und Unternehmensteilen. Die Eigenkapitalkosten werden regelm{\"a}ßig mittels des CAPM bestimmt. F{\"u}r sog. konzerninterne Routinefunktionen mit geringem Risiko stellt diese Bestimmung mittels CAPM ein Problem dar, da b{\"o}rsennotierte Peergroups f{\"u}r eine zuverl{\"a}ssige Bestimmung des Beta-Faktors meist nicht identifizierbar sind. Damit ergeben sich bei Bewertungen von Routineunternehmen Unsicherheiten und Konfliktpotenzial in steuerlichen Betriebspr{\"u}fungen. Dieser Beitrag gibt einen {\"U}berblick der in der Praxis genutzten Ans{\"a}tze und stellt eine theoretische Fundierung zur Bestimmung der Eigenkapitalkosten von konzerninternen Routinefunktionen vor. Dabei wird verdeutlicht, dass Eigenkapitalkosten von konzerninternen Routinefunktionen nicht denen des Gesamtkonzerns entsprechen und Praktikerans{\"a}tze eine grunds{\"a}tzliche Berechtigung besitzen.}, language = {de} } @article{KaschSchmidtJahnetal.2021, author = {Kasch, Susanne and Schmidt, Thomas and Jahn, Simon and Eichler, Fabian and Thurn, Laura and Bremen, Sebastian}, title = {L{\"o}sungsans{\"a}tze und Verfahrenskonzepte zum Laserstrahlschmelzen von Glas}, series = {Schweissen und Schneiden}, volume = {73}, journal = {Schweissen und Schneiden}, number = {Heft 1-2}, publisher = {DVS Verlag}, address = {D{\"u}sseldorf}, isbn = {0036-7184}, pages = {32 -- 39}, year = {2021}, language = {de} } @article{BallVoegeleGrajewskietal.2021, author = {Ball, Christopher Stephen and V{\"o}gele, Stefan and Grajewski, Matthias and Kuckshinrichs, Wilhelm}, title = {E-mobility from a multi-actor point of view: Uncertainties and their impacts}, series = {Technological Forecasting and Social Change}, volume = {170}, journal = {Technological Forecasting and Social Change}, number = {Art. 120925}, publisher = {Elsevier}, address = {Amsterdam}, isbn = {0040-1625}, doi = {10.1016/j.techfore.2021.120925}, year = {2021}, language = {en} } @article{EngelmannShalabyShashaetal.2021, author = {Engelmann, Ulrich M. and Shalaby, Ahmed and Shasha, Carolyn and Krishnan, Kannan M. and Krause, Hans-Joachim}, title = {Comparative modeling of frequency mixing measurements of magnetic nanoparticles using micromagnetic simulations and Langevin theory}, series = {Nanomaterials}, volume = {11}, journal = {Nanomaterials}, number = {5}, publisher = {MDPI}, address = {Basel}, isbn = {2079-4991}, doi = {10.3390/nano11051257}, pages = {1 -- 16}, year = {2021}, abstract = {Dual frequency magnetic excitation of magnetic nanoparticles (MNP) enables enhanced biosensing applications. This was studied from an experimental and theoretical perspective: nonlinear sum-frequency components of MNP exposed to dual-frequency magnetic excitation were measured as a function of static magnetic offset field. The Langevin model in thermodynamic equilibrium was fitted to the experimental data to derive parameters of the lognormal core size distribution. These parameters were subsequently used as inputs for micromagnetic Monte-Carlo (MC)-simulations. From the hysteresis loops obtained from MC-simulations, sum-frequency components were numerically demodulated and compared with both experiment and Langevin model predictions. From the latter, we derived that approximately 90\% of the frequency mixing magnetic response signal is generated by the largest 10\% of MNP. We therefore suggest that small particles do not contribute to the frequency mixing signal, which is supported by MC-simulation results. Both theoretical approaches describe the experimental signal shapes well, but with notable differences between experiment and micromagnetic simulations. These deviations could result from Brownian relaxations which are, albeit experimentally inhibited, included in MC-simulation, or (yet unconsidered) cluster-effects of MNP, or inaccurately derived input for MC-simulations, because the largest particles dominate the experimental signal but concurrently do not fulfill the precondition of thermodynamic equilibrium required by Langevin theory.}, language = {en} } @article{BerneckerBoyerGathmann2021, author = {Bernecker, Andreas and Boyer, Pierre C. and Gathmann, Christina}, title = {The Role of Electoral Incentives for Policy Innovation: Evidence from the US Welfare Reform}, series = {American Economic Journal: Economic Policy}, volume = {13}, journal = {American Economic Journal: Economic Policy}, number = {2}, publisher = {American Economic Association}, address = {Nashville, Tenn.}, issn = {1945-774X}, doi = {10.1257/pol.20190690}, pages = {26 -- 57}, year = {2021}, language = {en} } @article{Schueckhaus2020, author = {Sch{\"u}ckhaus, Ulrich}, title = {Die SkyCab-Erfinder im WFMG-Interview}, series = {Business in MG}, journal = {Business in MG}, number = {1}, pages = {6 -- 7}, year = {2020}, language = {de} } @article{ValeroSchalkoFriedrichetal.2021, author = {Valero, Daniel and Schalko, Isabella and Friedrich, Heide and Abad, Jorge D. and Bung, Daniel B. and Donchyts, Gennadii and Felder, Stefan and Ferreira, Rui M. L. and Hohermuth, Benjamin and Kramer, Matthias and Li, Danxun and Mendes, Luis and Moreno-Rodenas, Antonio and Nones, Michael and Paron, Paolo and Ruiz-Villanueva, Virginia and Wang, Ruo-Qian and Franca, Mario J.}, title = {Pathways towards democratization of hydro-environment observations and data}, series = {Iahr White Paper Series}, journal = {Iahr White Paper Series}, number = {1}, publisher = {International Association for Hydro-Environment Engineering and Research (IAHR)}, pages = {1 -- 9}, year = {2021}, language = {en} } @article{NeumaierKotliarHaerenetal.2021, author = {Neumaier, Felix and Kotliar, Konstantin and Haeren, Roel Hubert Louis and Temel, Yasin and L{\"u}ke, Jan Niklas and Seyam, Osama and Lindauer, Ute and Clusmann, Hans and Hescheler, J{\"u}rgen and Schubert, Gerrit Alexander and Schneider, Toni and Albanna, Walid}, title = {Retinal Vessel Responses to Flicker Stimulation Are Impaired in Ca v 2.3-Deficient Mice—An in- vivo Evaluation Using Retinal Vessel Analysis (RVA)}, series = {Frontiers in Neurology}, volume = {12}, journal = {Frontiers in Neurology}, publisher = {Frontiers}, doi = {10.3389/fneur.2021.659890}, pages = {1 -- 11}, year = {2021}, language = {en} } @article{HacklNacovKammerlohretal.2021, author = {Hackl, Michael and Nacov, Julia and Kammerlohr, Sandra and Staat, Manfred and Buess, Eduard and Leschinger, Tim and M{\"u}ller, Lars P. and Wegmann, Kilian}, title = {Intratendinous Strain Variations of the Supraspinatus Tendon Depending on Repair Technique: A Biomechanical Analysis Regarding the Cause of Medial Cuff Failure}, series = {The American Journal of Sports Medicine}, volume = {49}, journal = {The American Journal of Sports Medicine}, number = {7}, publisher = {Sage}, address = {London}, issn = {1552-3365}, doi = {10.1177/03635465211006138}, pages = {1847 -- 1853}, year = {2021}, language = {en} } @article{HarzheimMuehmelHeuermann2021, author = {Harzheim, Thomas and M{\"u}hmel, Marc and Heuermann, Holger}, title = {A SFCW harmonic radar system for maritime search and rescue using passive and active tags}, series = {International Journal of Microwave and Wireless Technologies}, volume = {13}, journal = {International Journal of Microwave and Wireless Technologies}, number = {Special Issue 7}, publisher = {Cambridge University Press}, address = {Cambridge}, doi = {10.1017/S1759078721000520}, pages = {691 -- 707}, year = {2021}, abstract = {This paper introduces a new maritime search and rescue system based on S-band illumination harmonic radar (HR). Passive and active tags have been developed and tested while attached to life jackets and a small boat. In this demonstration test carried out on the Baltic Sea, the system was able to detect and range the active tags up to a distance of 5800 m using an illumination signal transmit-power of 100 W. Special attention is given to the development, performance, and conceptual differences between passive and active tags used in the system. Guidelines for achieving a high HR dynamic range, including a system components description, are given and a comparison with other HR systems is performed. System integration with a commercial maritime X-band navigation radar is shown to demonstrate a solution for rapid search and rescue response and quick localization.}, language = {en} }