@inproceedings{KohlSchmidtsKloeseretal.2021,
  author    = {Kohl, Philipp and Schmidts, Oliver and Kl{\"o}ser, Lars and Werth, Henri and Kraft, Bodo and Z{\"u}ndorf, Albert},
  title     = {STAMP 4 NLP - an agile framework for rapid quality-driven NLP applications development},
  series = {Quality of Information and Communications Technology. QUATIC 2021},
  booktitle = {Quality of Information and Communications Technology. QUATIC 2021},
  publisher = {Springer},
  address   = {Cham},
  isbn      = {978-3-030-85346-4},
  doi       = {10.1007/978-3-030-85347-1_12},
  pages     = {156 -- 166},
  year      = {2021},
  abstract  = {The progress in natural language processing (NLP) research over the last years, offers novel business opportunities for companies, as automated user interaction or improved data analysis. Building sophisticated NLP applications requires dealing with modern machine learning (ML) technologies, which impedes enterprises from establishing successful NLP projects. Our experience in applied NLP research projects shows that the continuous integration of research prototypes in production-like environments with quality assurance builds trust in the software and shows convenience and usefulness regarding the business goal. We introduce STAMP 4 NLP as an iterative and incremental process model for developing NLP applications. With STAMP 4 NLP, we merge software engineering principles with best practices from data science. Instantiating our process model allows efficiently creating prototypes by utilizing templates, conventions, and implementations, enabling developers and data scientists to focus on the business goals. Due to our iterative-incremental approach, businesses can deploy an enhanced version of the prototype to their software environment after every iteration, maximizing potential business value and trust early and avoiding the cost of successful yet never deployed experiments.},
  language  = {en}
}
@book{Timme2021,
  author    = {Timme, Michael},
  title     = {BGB Crashkurs: der sichere Weg durch die Pr{\"u}fung},
  edition   = {6. Auflage},
  publisher = {C.H. Beck},
  address   = {M{\"u}nchen},
  isbn      = {978-3-406-77349-5},
  pages     = {160 Seiten},
  year      = {2021},
  abstract  = {Dieser "Crashkurs" eignet sich ausgezeichnet f{\"u}r die kompakte Wiederholung und die zielgerichtete Pr{\"u}fungsvorbereitung. Das Buch ist aufgrund seiner fallbezogenen Ausrichtung vor allem f{\"u}r Anf{\"a}nger gedacht, eignet sich aber auch f{\"u}r fortgeschrittene Studierende zur kompakten Wiederholung. Einfache Merks{\"a}tze, F{\"a}lle, {\"U}bersichten, Definitionen und kurze Zusammenfassungen lassen sich leicht einpr{\"a}gen und geben Sicherheit f{\"u}r die Pr{\"u}fung. Vorteile auf einen Blick: Das wichtigste BGB-Know-how als Repetitorium vor der Pr{\"u}fung, mit erprobten Merks{\"a}tzen und kurzen Zusammenfassungen, Fall f{\"u}r Fall sicher durch die Pr{\"u}fung},
  language  = {de}
}
@article{Timme2021,
  author    = {Timme, Michael},
  title     = {Rechtsprechungs{\"u}bersicht zum Wohnraummietrecht},
  series = {Monatsschrift f{\"u}r Deutsches Recht},
  volume    = {75},
  journal   = {Monatsschrift f{\"u}r Deutsches Recht},
  number    = {1},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  issn      = {2194-4202},
  doi       = {10.9785/mdtr-2021-750113},
  pages     = {6 -- 11},
  year      = {2021},
  language  = {de}
}
@article{BraunChengDoweyetal.2021,
  author    = {Braun, Sebastian and Cheng, Chi-Tsun and Dowey, Steve and Wollert, J{\"o}rg},
  title     = {Performance evaluation of skill-based order-assignment in production environments with multi-agent systems},
  series = {IEEE Journal of Emerging and Selected Topics in Industrial Electronics},
  journal   = {IEEE Journal of Emerging and Selected Topics in Industrial Electronics},
  number    = {Early Access},
  publisher = {IEEE},
  address   = {New York},
  issn      = {2687-9735},
  doi       = {10.1109/JESTIE.2021.3108524},
  year      = {2021},
  abstract  = {The fourth industrial revolution introduces disruptive technologies to production environments. One of these technologies are multi-agent systems (MASs), where agents virtualize machines. However, the agent's actual performances in production environments can hardly be estimated as most research has been focusing on isolated projects and specific scenarios. We address this gap by implementing a highly connected and configurable reference model with quantifiable key performance indicators (KPIs) for production scheduling and routing in single-piece workflows. Furthermore, we propose an algorithm to optimize the search of extrema in highly connected distributed systems. The benefits, limits, and drawbacks of MASs and their performances are evaluated extensively by event-based simulations against the introduced model, which acts as a benchmark. Even though the performance of the proposed MAS is, on average, slightly lower than the reference system, the increased flexibility allows it to find new solutions and deliver improved factory-planning outcomes. Our MAS shows an emerging behavior by using flexible production techniques to correct errors and compensate for bottlenecks. This increased flexibility offers substantial improvement potential. The general model in this paper allows the transfer of the results to estimate real systems or other models.},
  language  = {en}
}
@article{Olbertz2021,
  author    = {Olbertz, Klaus},
  title     = {Vertragsgestaltungen bei der Besch{\"a}ftigung von Rentnern in Unternehmen : (Befristete) Besch{\"a}ftigungsverh{\"a}ltnisse als sinnvolles Instrument zum Schließen von Personall{\"u}cken},
  series = {NWB - Steuer- und Wirtschaftsrecht},
  journal   = {NWB - Steuer- und Wirtschaftsrecht},
  number    = {25},
  issn      = {0028-3460},
  pages     = {1810 -- 1817},
  year      = {2021},
  language  = {de}
}
@article{Olbertz2021,
  author    = {Olbertz, Klaus},
  title     = {Die Flexibilisierung von Arbeitszeit durch den Abruf von Arbeit : M{\"o}glichkeiten und Grenzen arbeitsvertraglicher Gestaltung zur Vermeidung von „Leerlaufzeiten"},
  series = {NWB - Steuer- und Wirtschaftsrecht},
  journal   = {NWB - Steuer- und Wirtschaftsrecht},
  number    = {15},
  issn      = {0028-3460},
  pages     = {1055 -- 1063},
  year      = {2021},
  abstract  = {Die Arbeitswelt ist im Umbruch. Der Bedarf an flexiblen Arbeitszeitmodellen nimmt stetig zu, wobei die Corona-Pandemie dieses Bed{\"u}rfnis nochmals versch{\"a}rft hat. Gerade auch in kleineren und mittleren Unternehmen w{\"a}chst die Notwendigkeit, den Einsatz der Besch{\"a}ftigten m{\"o}glichst bedarfsgerecht zu steuern, also bei guter Auftragslage mehr Arbeitszeit abzurufen und bei ausbleibenden Auftr{\"a}gen die Arbeitszeit zu reduzieren und somit bezahlte „Leerlaufzeiten" zu vermeiden. Der Gesetzgeber stellt den Arbeitgebern hierf{\"u}r das Instrument der sog. Abrufarbeit ( \S 12 Teilzeit- und Befristungsgesetz - TzBfG ) zur Verf{\"u}gung. In dem nachfolgenden Beitrag werden M{\"o}glichkeiten und Grenzen der Abrufarbeit skizziert und konkrete arbeitsvertragliche Gestaltungsm{\"o}glichkeiten aufgezeigt.},
  language  = {de}
}
@article{Olbertz2021,
  author    = {Olbertz, Klaus},
  title     = {Wichtige arbeitsrechtliche Entwicklungen im Jahr 2020 : Der Jahresr{\"u}ckblick auf alles Wissenswerte im Arbeitsrecht des vergangenen Jahres},
  series = {NWB - Steuer- und Wirtschaftsrecht},
  journal   = {NWB - Steuer- und Wirtschaftsrecht},
  number    = {10},
  issn      = {0028-3460},
  pages     = {703 -- 715},
  year      = {2021},
  abstract  = {Im Anschluss an die arbeitsrechtlichen Jahres{\"u}bersichten der vergangenen Jahre (NWB 5/2019 S. 266; NWB 8/2020 S. 557) gibt der nachfolgende Beitrag einen {\"U}berblick {\"u}ber relevante Entwicklungen im Arbeitsrecht des Jahres 2020. Der erste Teil besch{\"a}ftigt sich hierbei mit gesetzlichen {\"A}nderungen. Neben Regelungen, die auf die COVID-19-Pandemie zur{\"u}ckgef{\"u}hrt werden k{\"o}nnen, hat der Gesetzgeber auch andere Vorhaben umgesetzt. So wurde u. a. das Arbeitnehmerentsenderecht reformiert. F{\"u}r Diskussionen sorgt(e) zudem das Gesetzesvorhaben zur Regelung mobiler Arbeit. Im zweiten Teil werden f{\"u}r die Praxis wichtige h{\"o}chstrichterliche Gerichtsentscheidungen zum Arbeitsrecht erl{\"a}utert, alphabetisch sortiert von A (wie Antidiskriminierungsrecht) bis U (wie Urlaub).},
  language  = {de}
}
@article{Olbertz2021,
  author    = {Olbertz, Klaus},
  title     = {Die Dienstreisezeit als Arbeitszeit - oder doch nicht? : Zur arbeitgeberfreundlichen Bewertung von Dienstreisezeiten durch das Bundesarbeitsgericht},
  series = {NWB - Steuer- und Wirtschaftsrecht},
  journal   = {NWB - Steuer- und Wirtschaftsrecht},
  number    = {1},
  issn      = {0028-3460},
  pages     = {38 -- 44},
  year      = {2021},
  abstract  = {Der arbeitsrechtlich richtige Umgang mit Zeiten einer Dienstreise kann in der betrieblichen Praxis Probleme bereiten. Ob die Reisezeiten als solche Arbeitszeit i. S. des Arbeitszeitgesetzes (ArbZG ) darstellen, also bspw. auf die t{\"a}gliche H{\"o}chstarbeitszeit angerechnet werden m{\"u}ssen oder nicht, ist oftmals genauso unklar wie die Frage, ob und inwieweit Reisezeiten verg{\"u}tungspflichtig sind. Aber auch, ob ein Arbeitnehmer {\"u}berhaupt zur Durchf{\"u}hrung einer Dienstreise verpflichtet werden kann, ist ein m{\"o}glicher Anlass von Streitigkeiten zwischen den Arbeitsvertragsparteien, wie verschiedene Gerichtsentscheidungen zeigen. Der nachfolgende Beitrag beantwortet die aufgeworfenen Fragen und gibt hierzu einen praxisorientierten {\"U}berblick.},
  language  = {de}
}
@inproceedings{BornheimGriegerBialonski2021,
  author    = {Bornheim, Tobias and Grieger, Niklas and Bialonski, Stephan},
  title     = {FHAC at GermEval 2021: Identifying German toxic, engaging, and fact-claiming comments with ensemble learning},
  series = {Proceedings of the GermEval 2021 Workshop on the Identification of Toxic, Engaging, and Fact-Claiming Comments : 17th Conference on Natural Language Processing KONVENS 2021},
  booktitle = {Proceedings of the GermEval 2021 Workshop on the Identification of Toxic, Engaging, and Fact-Claiming Comments : 17th Conference on Natural Language Processing KONVENS 2021},
  publisher = {Heinrich Heine University},
  address   = {D{\"u}sseldorf},
  doi       = {10.48415/2021/fhw5-x128},
  pages     = {105 -- 111},
  year      = {2021},
  language  = {en}
}
@incollection{EngelmannShashaSlabu2021,
  author    = {Engelmann, Ulrich M. and Shasha, Carolyn and Slabu, Ioana},
  title     = {Magnetic nanoparticle relaxation in biomedical application: focus on simulating nanoparticle heating},
  series = {Magnetic nanoparticles in human health and medicine},
  booktitle = {Magnetic nanoparticles in human health and medicine},
  publisher = {Wiley-Blackwell},
  address   = {Hoboken, New Jeersey},
  isbn      = {978-1-119-75467-1},
  pages     = {327 -- 354},
  year      = {2021},
  language  = {en}
}
@article{HacklBuessKammerlohretal.2021,
  author    = {Hackl, Michael and Buess, Eduard and Kammerlohr, Sandra and Nacov, Julia and Staat, Manfred and Leschinger, Tim and M{\"u}ller, Lars P. and Wegmann, Kilian},
  title     = {A "comma sign"-directed subscapularis repair in anterosuperior rotator cuff tears yields biomechanical advantages in a cadaveric model},
  series = {The american journal of sports medicine},
  volume    = {49},
  journal   = {The american journal of sports medicine},
  number    = {12},
  publisher = {Sage},
  address   = {London},
  issn      = {1552-3365},
  doi       = {10.1177/03635465211031506},
  pages     = {3212 -- 3217},
  year      = {2021},
  abstract  = {Background: Additional stabilization of the "comma sign" in anterosuperior rotator cuff repair has been proposed to provide biomechanical benefits regarding stability of the repair. Purpose: This in vitro investigation aimed to investigate the influence of a comma sign-directed reconstruction technique for anterosuperior rotator cuff tears on the primary stability of the subscapularis tendon repair. Study Design: Controlled laboratory study. Methods: A total of 18 fresh-frozen cadaveric shoulders were used in this study. Anterosuperior rotator cuff tears (complete full-thickness tear of the supraspinatus and subscapularis tendons) were created, and supraspinatus repair was performed with a standard suture bridge technique. The subscapularis was repaired with either a (1) single-row or (2) comma sign technique. A high-resolution 3D camera system was used to analyze 3-mm and 5-mm gap formation at the subscapularis tendon-bone interface upon incremental cyclic loading. Moreover, the ultimate failure load of the repair was recorded. A Mann-Whitney test was used to assess significant differences between the 2 groups. Results: The comma sign repair withstood significantly more loading cycles than the single-row repair until 3-mm and 5-mm gap formation occurred (P≤ .047). The ultimate failure load did not reveal any significant differences when the 2 techniques were compared (P = .596). Conclusion: The results of this study show that additional stabilization of the comma sign enhanced the primary stability of subscapularis tendon repair in anterosuperior rotator cuff tears. Although this stabilization did not seem to influence the ultimate failure load, it effectively decreased the micromotion at the tendon-bone interface during cyclic loading. Clinical Relevance: The proposed technique for stabilization of the comma sign has shown superior biomechanical properties in comparison with a single-row repair and might thus improve tendon healing. Further clinical research will be necessary to determine its influence on the functional outcome.},
  language  = {en}
}
@inproceedings{OlderogMohrBegingetal.2021,
  author    = {Olderog, M. and Mohr, P. and Beging, Stefan and Tsoumpas, C. and Ziemons, Karl},
  title     = {Simulation study on the role of tissue-scattered events in improving sensitivity for a compact time of flight compton positron emission tomograph},
  series = {2020 IEEE Nuclear Science Symposium and Medical Imaging Conference (NSS/MIC)},
  booktitle = {2020 IEEE Nuclear Science Symposium and Medical Imaging Conference (NSS/MIC)},
  publisher = {IEEE},
  address   = {New York, NY},
  isbn      = {978-1-7281-7693-2},
  doi       = {10.1109/NSS/MIC42677.2020.9507901},
  pages     = {4 Seiten},
  year      = {2021},
  abstract  = {In positron emission tomography improving time, energy and spatial detector resolutions and using Compton kinematics introduces the possibility to reconstruct a radioactivity distribution image from scatter coincidences, thereby enhancing image quality. The number of single scattered coincidences alone is in the same order of magnitude as true coincidences. In this work, a compact Compton camera module based on monolithic scintillation material is investigated as a detector ring module. The detector interactions are simulated with Monte Carlo package GATE. The scattering angle inside the tissue is derived from the energy of the scattered photon, which results in a set of possible scattering trajectories or broken line of response. The Compton kinematics collimation reduces the number of solutions. Additionally, the time of flight information helps localize the position of the annihilation. One of the questions of this investigation is related to how the energy, spatial and temporal resolutions help confine the possible annihilation volume. A comparison of currently technically feasible detector resolutions (under laboratory conditions) demonstrates the influence on this annihilation volume and shows that energy and coincidence time resolution have a significant impact. An enhancement of the latter from 400 ps to 100 ps leads to a smaller annihilation volume of around 50\%, while a change of the energy resolution in the absorber layer from 12\% to 4.5\% results in a reduction of 60\%. The inclusion of single tissue-scattered data has the potential to increase the sensitivity of a scanner by a factor of 2 to 3 times. The concept can be further optimized and extended for multiple scatter coincidences and subsequently validated by a reconstruction algorithm.},
  language  = {en}
}
@article{BrockhausBehbahaniMurisetal.2021,
  author    = {Brockhaus, Moritz K. and Behbahani, Mehdi and Muris, Farina and Jansen, Sebastian V. and Schmitz- Rode, Thomas and Steinseifer, Ulrich and Clauser, Johanna C.},
  title     = {In vitro thrombogenicity testing of pulsatile mechanical circulatory support systems: Design and proof-of-concept},
  series = {Artificial Organs},
  volume    = {45},
  journal   = {Artificial Organs},
  number    = {12},
  publisher = {Wiley},
  address   = {Weinheim},
  issn      = {1525-1594},
  doi       = {10.1111/aor.14046},
  pages     = {1513 -- 1521},
  year      = {2021},
  abstract  = {Thrombogenic complications are a main issue in mechanical circulatory support (MCS). There is no validated in vitro method available to quantitatively assess the thrombogenic performance of pulsatile MCS devices under realistic hemodynamic conditions. The aim of this study is to propose a method to evaluate the thrombogenic potential of new designs without the use of complex in-vivo trials. This study presents a novel in vitro method for reproducible thrombogenicity testing of pulsatile MCS systems using low molecular weight heparinized porcine blood. Blood parameters are continuously measured with full blood thromboelastometry (ROTEM; EXTEM, FIBTEM and a custom-made analysis HEPNATEM). Thrombus formation is optically observed after four hours of testing. The results of three experiments are presented each with two parallel loops. The area of thrombus formation inside the MCS device was reproducible. The implantation of a filter inside the loop catches embolizing thrombi without a measurable increase of platelet activation, allowing conclusions of the place of origin of thrombi inside the device. EXTEM and FIBTEM parameters such as clotting velocity (α) and maximum clot firmness (MCF) show a total decrease by around 6\% with a characteristic kink after 180 minutes. HEPNATEM α and MCF rise within the first 180 minutes indicate a continuously increasing activation level of coagulation. After 180 minutes, the consumption of clotting factors prevails, resulting in a decrease of α and MCF. With the designed mock loop and the presented protocol we are able to identify thrombogenic hot spots inside a pulsatile pump and characterize their thrombogenic potential.},
  language  = {en}
}
@inproceedings{MerkensHebel2021,
  author    = {Merkens, Torsten and Hebel, Christoph},
  title     = {Sharing mobility concepts - flexible, sustainable, smart},
  series = {Proceedings of the 1st UNITED - Southeast Asia Automotive Interest Group (SAIG) International Conference},
  booktitle = {Proceedings of the 1st UNITED - Southeast Asia Automotive Interest Group (SAIG) International Conference},
  isbn      = {978-3-902103-94-9},
  pages     = {43 -- 44},
  year      = {2021},
  language  = {en}
}
@article{NeumaierWeissVeldemanetal.2021,
  author    = {Neumaier, Felix and Weiss, Miriam and Veldeman, Michael and Kotliar, Konstantin and Wiesmann, Martin and Schulze-Steinen, Henna and H{\"o}llig, Anke and Clusmann, Hans and Schubert, Gerrit Alexander and Albanna, Walid},
  title     = {Changes in endogenous daytime melatonin levels after aneurysmal subarachnoid hemorrhage - preliminary findings from an observational cohort study},
  series = {Clinical Neurology and Neurosurgery},
  volume    = {208},
  journal   = {Clinical Neurology and Neurosurgery},
  number    = {Article No.: 106870},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {0303-8467},
  doi       = {10.1016/j.clineuro.2021.106870},
  year      = {2021},
  abstract  = {Aneurysmal subarachnoid hemorrhage (aSAH) is associated with early and delayed brain injury due to several underlying and interrelated processes, which include inflammation, oxidative stress, endothelial, and neuronal apoptosis. Treatment with melatonin, a cytoprotective neurohormone with anti-inflammatory, anti-oxidant and anti-apoptotic effects, has been shown to attenuate early brain injury (EBI) and to prevent delayed cerebral vasospasm in experimental aSAH models. Less is known about the role of endogenous melatonin for aSAH outcome and how its production is altered by the pathophysiological cascades initiated during EBI. In the present observational study, we analyzed changes in melatonin levels during the first three weeks after aSAH.},
  language  = {en}
}
@article{HugenrothBorchardtRitteretal.2021,
  author    = {Hugenroth, Kristin and Borchardt, Ralf and Ritter, Philine and Groß‑Hardt, Sascha and Meyns, Bart and Verbelen, Tom and Steinseifer, Ulrich and Kaufmann, Tim A. S. and Engelmann, Ulrich M.},
  title     = {Optimizing cerebral perfusion and hemodynamics during cardiopulmonary bypass through cannula design combining in silico, in vitro and in vivo input},
  series = {Scientific Reports},
  volume    = {11},
  journal   = {Scientific Reports},
  number    = {Art. No. 16800},
  publisher = {Springer},
  address   = {Berlin},
  issn      = {2045-2322},
  doi       = {10.1038/s41598-021-96397-2},
  pages     = {1 -- 12},
  year      = {2021},
  abstract  = {Cardiopulmonary bypass (CPB) is a standard technique for cardiac surgery, but comes with the risk of severe neurological complications (e.g. stroke) caused by embolisms and/or reduced cerebral perfusion. We report on an aortic cannula prototype design (optiCAN) with helical outflow and jet-splitting dispersion tip that could reduce the risk of embolic events and restores cerebral perfusion to 97.5\% of physiological flow during CPB in vivo, whereas a commercial curved-tip cannula yields 74.6\%. In further in vitro comparison, pressure loss and hemolysis parameters of optiCAN remain unaffected. Results are reproducibly confirmed in silico for an exemplary human aortic anatomy via computational fluid dynamics (CFD) simulations. Based on CFD simulations, we firstly show that optiCAN design improves aortic root washout, which reduces the risk of thromboembolism. Secondly, we identify regions of the aortic intima with increased risk of plaque release by correlating areas of enhanced plaque growth and high wall shear stresses (WSS). From this we propose another easy-to-manufacture cannula design (opti2CAN) that decreases areas burdened by high WSS, while preserving physiological cerebral flow and favorable hemodynamics. With this novel cannula design, we propose a cannulation option to reduce neurological complications and the prevalence of stroke in high-risk patients after CPB.},
  language  = {en}
}
@article{PoghossianSchoening2021,
  author    = {Poghossian, Arshak and Sch{\"o}ning, Michael Josef},
  title     = {Recent progress in silicon-based biologically sensitive field-effect devices},
  series = {Current Opinion in Electrochemistry},
  journal   = {Current Opinion in Electrochemistry},
  number    = {Article number: 100811},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {2451-9103},
  doi       = {10.1016/j.coelec.2021.100811},
  year      = {2021},
  abstract  = {Biologically sensitive field-effect devices (BioFEDs) advantageously combine the electronic field-effect functionality with the (bio)chemical receptor's recognition ability for (bio)chemical sensing. In this review, basic and widely applied device concepts of silicon-based BioFEDs (ion-sensitive field-effect transistor, silicon nanowire transistor, electrolyte-insulator-semiconductor capacitor, light-addressable potentiometric sensor) are presented and recent progress (from 2019 to early 2021) is discussed. One of the main advantages of BioFEDs is the label-free sensing principle enabling to detect a large variety of biomolecules and bioparticles by their intrinsic charge. The review encompasses applications of BioFEDs for the label-free electrical detection of clinically relevant protein biomarkers, deoxyribonucleic acid molecules and viruses, enzyme-substrate reactions as well as recording of the cell acidification rate (as an indicator of cellular metabolism) and the extracellular potential.},
  language  = {en}
}
@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}
}
@masterthesis{Schultheis2021,
  type      = {Bachelor Thesis},
  author    = {Schultheis, Anna Laura},
  title     = {EmanziPardon: Sind die Aussagen von Simone de Beauvoir aus ‚Das andere Geschlecht' heute noch relevant?},
  publisher = {FH Aachen},
  address   = {Aachen},
  school      = {Fachhochschule Aachen},
  pages     = {81 Seiten},
  year      = {2021},
  abstract  = {Simone de Beauvoir ver{\"o}ffentlichte 1949 ihr Werk ‚Das andere Geschlecht', in welchem sie die subjektiven und objektiven Einschr{\"a}nkungen, Belastungen und die Abh{\"a}ngigkeiten vom Mann darlegt, denen Frauen schon seit tausenden Jahren ausgesetzt waren und sind. Aber wie ist das heute? Sind diese Aussagen {\"u}berhaupt noch aktuell bzw. relevant? Innerhalb der Publikation werden Kernthesen aber auch Textausschnitte aus ihrem Werk aufgef{\"u}hrt sowie aktuelle Artikel, die sich mit der derzeitigen Lage befassen. Durch das gestalterische Konzept innerhalb der Publikation, haben die Lesenden die M{\"o}glichkeit, sich konkret mit genau den Themen zu befassen, die jeweils dem pers{\"o}nlichen Interesse entsprechen. Die Publikation dient als Erinnerung und als Nachschlagewerk, um immer wieder lesen k{\"o}nnen, welche K{\"a}mpfe hinsichtlich der Gleichstellung der Geschlechter bereits gek{\"a}mpft wurden und welche noch gek{\"a}mpft werden m{\"u}ssen.},
  language  = {de}
}
@masterthesis{Rittner2021,
  type      = {Bachelor Thesis},
  author    = {Rittner, Jasper},
  title     = {Wald im Wandel},
  publisher = {FH Aachen},
  address   = {Aachen},
  school      = {Fachhochschule Aachen},
  pages     = {21 Seiten},
  year      = {2021},
  abstract  = {Die Arbeit „Wald im Wandel" besch{\"a}ftigt sich mit dem derzeitigen Zustand des Waldes in Deutschland und seiner kulturhistorischen Bedeutung. Im dazugeh{\"o}rigen Kurzfilm sieht man Aufnahmen der menschlichen Einflussnahme auf den Wald. Diese wurden mit „waldromantischen" Motiven umgestaltet. Die Kraft „waldromantischer" Bilder ist so {\"u}berzeugend, dass hieraus {\"U}berlegungen zu einer klimapolitischen Kampagne entstanden sind. Diese sind auf einer Informations-Webpage mit dem Titel „Projekt: Wald im Wandel" nachzulesen. Die Arbeit schl{\"a}gt eine Br{\"u}cke vom kulturhistorischen Symbol „deutscher Wald" hin zur Gegenwart - und dem Wald in Deutschland als einem potenziellen klimapolitischen Symbol.},
  language  = {de}
}