@article{SchneiderSchneiderMeinhardtetal.2015, author = {Schneider, Wilhelm and Schneider, Bettina and Meinhardt, Kerstin and Kinder, Stephanie}, title = {Die Fallstudie : Ermittlung des k{\"o}rperschaftssteuerlichen Einkommens und des Gewerbeertrags einer Kapitalgesellschaft}, series = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Fortbildung}, volume = {44}, journal = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Fortbildung}, number = {3}, publisher = {Lange}, address = {D{\"u}sseldorf}, issn = {0340-3084}, pages = {295 -- 298}, year = {2015}, language = {de} } @article{DerschGeyerHerrmannetal.2004, author = {Dersch, J{\"u}rgen and Geyer, Michael and Herrmann, Ulf and Jones, Scott A. and Kelly, Bruce and Kistner, Rainer and Ortmanns, Winfried and Pitz-Paal, Robert and Price, Henry}, title = {Trough integration into power plants—a study on the performance and economy of integrated solar combined cycle systems}, series = {Energy : the international journal}, volume = {29}, journal = {Energy : the international journal}, number = {5-6 (Special Issue SolarPaces)}, issn = {0360-5442}, doi = {10.1016/S0360-5442(03)00199-3}, pages = {947 -- 959}, year = {2004}, language = {en} } @article{KearneyKellyHerrmannetal.2002, author = {Kearney, David W. and Kelly, Bruce and Herrmann, Ulf and Cable, R. and Pacheco, J. and Mahoney, R. and Price, Henry and Blake, D. and Nava, P. and Potrovitza, N.}, title = {Engineering Aspects of a Molten Salt Heat Transfer Fluid in a Trough Solar Field}, series = {Energy : the international journal}, volume = {29}, journal = {Energy : the international journal}, number = {5-6 (Special Issue SolarPaces)}, issn = {0360-5442}, doi = {10.1016/S0360-5442(03)00191-9}, pages = {861 -- 870}, year = {2002}, language = {en} } @article{HerrmannKellyPrice2002, author = {Herrmann, Ulf and Kelly, Bruce and Price, Henry}, title = {Two Tank Molten Salt Storage for Parabolic Trough Solar Power Plants}, series = {Energy : the international journal}, volume = {29}, journal = {Energy : the international journal}, number = {5-6 (Special Issue SolarPaces)}, issn = {0360-5442}, doi = {10.1016/S0360-5442(03)00193-2}, pages = {883 -- 893}, year = {2002}, language = {en} } @article{HerrmannNava2005, author = {Herrmann, Ulf and Nava, P.}, title = {Die Strahlung der Sonne einfangen}, series = {DLR-Nachrichten / Deutsches Zentrum f{\"u}r Luft- und Raumfahrt}, volume = {109}, journal = {DLR-Nachrichten / Deutsches Zentrum f{\"u}r Luft- und Raumfahrt}, number = {Sonderheft Solarforschung}, issn = {0937-0420}, pages = {34 -- 37}, year = {2005}, language = {de} } @article{HerrmannKearney2002, author = {Herrmann, Ulf and Kearney, David W.}, title = {Survey of Thermal Energy Storage for Parabolic Trough Power Plants}, series = {Journal of Solar Energy Engineering}, volume = {124}, journal = {Journal of Solar Energy Engineering}, number = {2}, issn = {1528-8986 (Online)}, doi = {10.1115/1.1467601}, pages = {145 -- 152}, year = {2002}, language = {en} } @article{JildehWagnerSchoeningetal.2015, author = {Jildeh, Zaid B. and Wagner, Torsten and Sch{\"o}ning, Michael Josef and Pieper, Martin}, title = {Simulating the electromagnetic-thermal treatment of thin aluminium layers for adhesion improvement}, series = {Physica status solidi (a)}, volume = {Vol. 212}, journal = {Physica status solidi (a)}, number = {6}, publisher = {Wiley}, address = {Weinheim}, issn = {1862-6319}, doi = {10.1002/pssa.201431893}, pages = {1234 -- 1241}, year = {2015}, abstract = {A composite layer material used in packaging industry is made from joining layers of different materials using an adhesive. An important processing step in the production of aluminium-containing composites is the surface treatment and consequent coating of adhesive material on the aluminium surface. To increase adhesion strength between aluminium layer and the adhesive material, the foil is heat treated. For efficient heating, induction heating was considered as state-of-the-art treatment process. Due to the complexity of the heating process and the unpredictable nature of the heating source, the control of the process is not yet optimised. In this work, a finite element analysis of the process was established and various process parameters were studied. The process was simplified and modelled in 3D. The numerical model contains an air domain, an aluminium layer and a copper coil fitted with a magnetic field concentrating material. The effect of changing the speed of the aluminium foil (or rolling speed) was studied with the change of the coil current. Statistical analysis was used for generating a general control equation of coil current with changing rolling speed.}, language = {en} } @article{HuckPoghossianBaeckeretal.2015, author = {Huck, Christina and Poghossian, Arshak and B{\"a}cker, Matthias and Reisert, Steffen and Kramer, Friederike and Begoyan, Vardges K. and Buniatyan, Vahe V. and Sch{\"o}ning, Michael Josef}, title = {Multi-parameter sensing using high-k oxide of barium strontium titanate}, series = {Physica status solidi (a)}, volume = {212}, journal = {Physica status solidi (a)}, number = {6}, publisher = {Wiley}, address = {Weinheim}, issn = {1862-6319}, doi = {10.1002/pssa.201431911}, pages = {1259}, year = {2015}, abstract = {High-k perovskite oxide of barium strontium titanate (BST) represents a very attractive multi-functional transducer material for the development of (bio-)chemical sensors. In this work, a Si-based sensor chip containing Pt interdigitated electrodes covered with a thin BST layer (485 nm) has been developed for multi-parameter chemical sensing. The chip has been applied for the contactless measurement of the electrolyte conductivity, the detection of adsorbed charged macromolecules (positively charged polyelectrolytes of polyethylenimine) and the concentration of hydrogen peroxide (H2O2) vapor. The experimental results of functional testing of individual sensors are presented. The mechanism of the BST sensitivity to charged polyelectrolytes and H2O2 vapor has been proposed and discussed.}, language = {en} } @article{OberlaenderBrommWendeleretal.2015, author = {Oberl{\"a}nder, Jan and Bromm, Alexander and Wendeler, Luisa and Iken, Heiko and Palomar Duran, Marlena and Greeff, Anton and Kirchner, Patrick and Keusgen, Michael and Sch{\"o}ning, Michael Josef}, title = {Towards a biosensor to monitor the sterilisation efficiency of aseptic filling machines}, series = {Physica status solidi (a)}, volume = {212}, journal = {Physica status solidi (a)}, number = {6}, publisher = {Wiley}, address = {Weinheim}, issn = {1862-6319}, doi = {10.1002/pssa.201431900}, pages = {1299 -- 1305}, year = {2015}, abstract = {Sterilisation processes are compulsory in medicine, pharmacy, and food industries to prevent infections of consumers and microbiological contaminations of products. Monitoring the sterilisation by conventional microbiological methods is time- and lab-consuming. To overcome this problem, in this work a novel biosensor has been proposed. The sensor enables a fast method to evaluate sterilisation processes. By means of thin-film technology the sensor's transducer structures in form of IDEs (interdigitated electrodes) have been fabricated on a silicon substrate. Physical characterisation of the developed sensor was done by AFM, SEM, and profilometry. Impedance analyses were conducted for the electrical characterisation. As microbiological layer spores of B. atrophaeus have been immobilised on the sensing structure; spores of this type are a well-known sterilisation test organism. Impedance measurements at a fixed frequency over time were performed to monitor the immobilisation process. A sterilisation process according to aseptic filling machines was applied to demonstrate the sensor functionality. After both, immobilisation and sterilisation, a change in impedance could successfully be detected.}, language = {en} } @article{Wollert2000, author = {Wollert, J{\"o}rg}, title = {Ethernet in der Automatisierungstechnik ; 1: Herk{\"o}mmliche Feldbusse im Vergleich zu Ethernet}, series = {Elektronik : Fachmedium f{\"u}r industrielle Anwender und Entwickler}, volume = {Bd. 49}, journal = {Elektronik : Fachmedium f{\"u}r industrielle Anwender und Entwickler}, number = {H. 15}, issn = {0013-5658}, pages = {68 -- 77}, year = {2000}, language = {de} } @article{Alexopoulos2015, author = {Alexopoulos, Spiros}, title = {Simulation model for the transient process behaviour of solar aluminium recycling in a rotary kiln}, series = {Applied Thermal Engineering}, volume = {78}, journal = {Applied Thermal Engineering}, publisher = {Elsevier}, address = {Amsterdam}, issn = {1359-4311}, doi = {10.1016/j.applthermaleng.2015.01.007}, pages = {387 -- 396}, year = {2015}, language = {en} } @article{HuberStreblowMuelleretal.2014, author = {Huber, M. and Streblow, R. and M{\"u}ller, D. and Lange, S. and Joneleit, R. and Sefker, T. and Rau, Sebastian and Wollert, J{\"o}rg}, title = {Funksignal{\"u}bertragung in Luftleitungen}, series = {HLH : L{\"u}ftung, Klima, Heizung, Sanit{\"a}r, Geb{\"a}udetechnik}, volume = {Bd. 65}, journal = {HLH : L{\"u}ftung, Klima, Heizung, Sanit{\"a}r, Geb{\"a}udetechnik}, number = {H. 7/8}, issn = {1436-5103}, pages = {36 -- 40}, year = {2014}, language = {de} } @article{HeptnerWollert2005, author = {Heptner, K. and Wollert, J{\"o}rg}, title = {FML-Report - VDI-Richtlinie 4485 'E-Commerce und Logistik'}, series = {Logistik f{\"u}r Unternehmen : das Fachmagazin der internen und externen Logistik}, volume = {19}, journal = {Logistik f{\"u}r Unternehmen : das Fachmagazin der internen und externen Logistik}, issn = {0930-7834}, pages = {58 -- 59}, year = {2005}, language = {de} } @article{Wollert1999, author = {Wollert, J{\"o}rg}, title = {Schlaue Produktion von smarten Autos : hinter der Smart-Produktion steckt ein innovatives Logistikkonzept}, series = {Technica}, volume = {Bd. 48}, journal = {Technica}, number = {H. 4}, issn = {0040-866X}, pages = {20 -- 23}, year = {1999}, language = {de} } @article{WollertBuda2009, author = {Wollert, J{\"o}rg and Buda, Aurel}, title = {Funkl{\"o}sungen im parallelen Betrieb}, series = {Intelligenter produzieren : die Wissensplattform f{\"u}r das technische Management}, journal = {Intelligenter produzieren : die Wissensplattform f{\"u}r das technische Management}, number = {H. 4}, publisher = {VDMA-Verl.}, address = {Frankfurt, M.}, issn = {1869-2745}, pages = {6 -- 8}, year = {2009}, language = {de} } @article{LeidingerNoistenWollert2012, author = {Leidinger, Rafael and Noisten, Thomas and Wollert, J{\"o}rg}, title = {Realtime automation networks in moVing industrial environments}, series = {Journal of systemics, cybernetics and informatics}, volume = {Vol. 10}, journal = {Journal of systemics, cybernetics and informatics}, number = {Iss. 2}, publisher = {IIIC}, address = {Orlando}, issn = {1690-4532}, pages = {52 -- 56}, year = {2012}, abstract = {The radio-based wireless data communication has made the realization of new technical solutions possible in many fields of the automation technology (AT). For about ten years, a constant disproportionate growth of wireless technologies can be observed in the automation technology. However, it shows that especially for the AT, conventional technologies of office automation are unsuitable and/or not manageable. The employment of mobile services in the industrial automation technology has the potential of significant cost and time savings. This leads to an increased productivity in various fields of the AT, for example in the factory and process automation or in production logistics. In this paper technologies and solutions for an automation-suited supply of mobile wireless services will be introduced under the criteria of real time suitability, IT-security and service orientation. Emphasis will be put on the investigation and development of wireless convergence layers for different radio technologies, on the central provision of support services for an easy-to-use, central, backup enabled management of combined wired / wireless networks and on the study on integrability in a Profinet real-time Ethernet network.}, language = {en} } @article{BenzelLinzbach2009, author = {Benzel, Ute and Linzbach, Meike}, title = {Auswirkungen des Forderungsverzichtes - Steuerliche Belastung und Beeinflussung der Steuerquote}, series = {Deutsches Steuerrecht : DStR ; Wochenschrift \& umfassende Datenbank f{\"u}r Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer}, volume = {Jg. 47}, journal = {Deutsches Steuerrecht : DStR ; Wochenschrift \& umfassende Datenbank f{\"u}r Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer}, number = {H. 31}, publisher = {Beck}, address = {M{\"u}nchen}, issn = {0012-1347 ; 0949-7676}, pages = {1599 -- 1602}, year = {2009}, language = {de} } @article{BenzelLinzbach2009, author = {Benzel, Ute and Linzbach, Meike}, title = {Neue Vorschriften f{\"u}r die Bilanzierung von Steuerrisikor{\"u}ckstellungen : der Exposure Draft ED/2009/2 des IASB}, series = {KoR - Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung}, volume = {Jg. 9}, journal = {KoR - Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung}, number = {H. 7/8}, issn = {1437-8981 ; 1617-8084}, pages = {400 -- 408}, year = {2009}, language = {de} } @article{BolikLinzbach2010, author = {Bolik, Andreas and Linzbach, Meike}, title = {Verluste und Zinsschranke in der Bilanzierung latenter Steuern}, series = {Deutsches Steuerrecht : DStR ; Wochenschrift \& umfassende Datenbank f{\"u}r Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer}, volume = {48}, journal = {Deutsches Steuerrecht : DStR ; Wochenschrift \& umfassende Datenbank f{\"u}r Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer}, number = {31}, publisher = {Beck}, address = {M{\"u}nchen}, issn = {0012-1347}, pages = {1587 -- 1590}, year = {2010}, abstract = {Latente Steuern stellen eine Schnittstelle zwischen handelsrechtlicher Rechnungslegung und Steuerrecht dar. Das Verh{\"a}ltnis von Handels- und Steuerrecht ist dabei keinesfalls stetig; vielmehr fordert die Dynamik des deutschen Steuerrechts in vielen Bereichen regelm{\"a}ßige Anpassungen in der Bilanzierung in Handels- und Steuerbilanz. Dies gilt insbesondere f{\"u}r die Bilanzierung latenter Steuern im handelsrechtlichen Jahresabschluss, welche durch das BilMoG deutlich an Bedeutung gewonnen hat. Neben latenten Steuern auf tempor{\"a}re Differenzen ist es nunmehr erforderlich, Verlustvortr{\"a}ge und die Folgen der Zinsschranke bei der Berechnung latenter Steuern zu ber{\"u}cksichtigen. Der nachfolgende Beitrag geht auf die Ber{\"u}cksichtigung von Verlust- und Zinsvortr{\"a}gen und die Ber{\"u}cksichtigungsf{\"a}higkeit von EBITDA-Vortr{\"a}gen bei der Berechnung latenter Steuern ein und beleuchtet dabei insbesondere auch praktische Fragestellungen.}, language = {de} } @article{BenzelLinzbach2010, author = {Benzel, Ute and Linzbach, Meike}, title = {Bilanzierung und Offenlegung von Ertragsteuerrisiken - Quo vadis? Unsichere Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB}, series = {IRZ - Zeitschrift f{\"u}r Internationale Rechnungslegung}, journal = {IRZ - Zeitschrift f{\"u}r Internationale Rechnungslegung}, number = {11}, issn = {1862-5533}, pages = {475 -- 523}, year = {2010}, abstract = {In den letzten drei bis vier Jahren unterlag der Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen im IFRS- und US-GAAP-Abschluss einem stetigen Wandel. Sowohl nach US-GAAP als auch nach IFRS nehmen die Anforderungen an die Bilanzierung und Offenlegung best{\"a}ndig zu. Schon allein dies zeigt die Bedeutung, die dem Themenbereich der Steuerrisiken beigemessen wird. Aber nicht nur im Rahmen der Berichterstattung im Jahresabschluss stehen Steuerrisiken oben auf der Agenda, auch der amerikanische Internal Revenue Service (IRS) verfolgt das Thema sehr konsequent und plant, bestimmte Unternehmen zu Angaben von Steuerrisiken im Rahmen der Steuererkl{\"a}rungen zu verpflichten. Der Aufsatz befasst sich mit den neueren Entwicklungen im Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB und der Offenlegung von Steuerrisiken im Rahmen der Steuererkl{\"a}rung.}, language = {de} }