@inproceedings{BeckerEggertKnackstedt2010,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Knackstedt, Ralf},
  title     = {Der Beitrag der Referenzmodellierung zur Compliance im Reporting des Finanzsektors},
  series = {Business Intelligence Operational Structures: Towards the Design of a Reference Process Map},
  booktitle = {Business Intelligence Operational Structures: Towards the Design of a Reference Process Map},
  pages     = {11 -- 18},
  year      = {2010},
  language  = {de}
}
@article{BeckerFrauenrathHezeletal.2010,
  author    = {Becker, Meike and Frauenrath, Tobias and Hezel, Fabian and Krombach, Gabriele A. and Kremer, Ute and Koppers, Benedikt and Butenweg, Christoph and Goemmel, Andreas and Utting, Jane F. and Schulz-Menger, Jeanette and Niendorf, Thoralf},
  title     = {Comparison of left ventricular function assessment using phonocardiogram- and electrocardiogram-triggered 2D SSFP CINE MR imaging at 1.5 T and 3.0 T},
  series = {European Radiology},
  volume    = {20},
  journal   = {European Radiology},
  publisher = {Springer},
  address   = {Berlin},
  issn      = {1432-1084 (Onlineausgabe)},
  doi       = {10.1007/s00330-009-1676-z},
  pages     = {1344 -- 1355},
  year      = {2010},
  abstract  = {Objective: As high-field cardiac MRI (CMR) becomes more widespread the propensity of ECG to interference from electromagnetic fields (EMF) and to magneto-hydrodynamic (MHD) effects increases and with it the motivation for a CMR triggering alternative. This study explores the suitability of acoustic cardiac triggering (ACT) for left ventricular (LV) function assessment in healthy subjects (n=14). Methods: Quantitative analysis of 2D CINE steady-state free precession (SSFP) images was conducted to compare ACT's performance with vector ECG (VCG). Endocardial border sharpness (EBS) was examined paralleled by quantitative LV function assessment. Results: Unlike VCG, ACT provided signal traces free of interference from EMF or MHD effects. In the case of correct Rwave recognition, VCG-triggered 2D CINE SSFP was immune to cardiac motion effects—even at 3.0 T. However, VCG-triggered 2D SSFP CINE imaging was prone to cardiac motion and EBS degradation if R-wave misregistration occurred. ACT-triggered acquisitions yielded LV parameters (end-diastolic volume (EDV), endsystolic volume (ESV), stroke volume (SV), ejection fraction (EF) and left ventricular mass (LVM)) comparable with those derived fromVCG-triggered acquisitions (1.5 T: ESVVCG=(56± 17) ml, EDVVCG=(151±32)ml, LVMVCG=(97±27) g, SVVCG=(94± 19)ml, EFVCG=(63±5)\% cf. ESVACT= (56±18) ml, EDVACT=(147±36) ml, LVMACT=(102±29) g, SVACT=(91± 22) ml, EFACT=(62±6)\%; 3.0 T: ESVVCG=(55±21) ml, EDVVCG=(151±32) ml, LVMVCG=(101±27) g, SVVCG=(96±15) ml, EFVCG=(65±7)\% cf. ESVACT=(54±20) ml, EDVACT=(146±35) ml, LVMACT= (101±30) g, SVACT=(92±17) ml, EFACT=(64±6)\%). Conclusions: ACT's intrinsic insensitivity to interference from electromagnetic fields renders},
  language  = {en}
}
@article{BeerStreunHombachetal.2010,
  author    = {Beer, S. and Streun, M. and Hombach, T. and Buehler, J. and Jahnke, S. and Khodaverdi, M. and Larue, H. and Minwuyelet, S. and Parl, C. and Roeb, G. and Schurr, U. and Ziemons, Karl},
  title     = {Design and initial performance of PlanTIS: a high-resolution positron emission tomograph for plants},
  series = {Physics in Medicine and Biology},
  volume    = {55},
  journal   = {Physics in Medicine and Biology},
  number    = {3},
  publisher = {IOP},
  address   = {Bristol},
  issn      = {1361-6560},
  doi       = {10.1088/0031-9155/55/3/006},
  pages     = {635 -- 646},
  year      = {2010},
  abstract  = {Positron emitters such as 11C, 13N and 18F and their labelled compounds are widely used in clinical diagnosis and animal studies, but can also be used to study metabolic and physiological functions in plants dynamically and in vivo. A very particular tracer molecule is 11CO2 since it can be applied to a leaf as a gas. We have developed a Plant Tomographic Imaging System (PlanTIS), a high-resolution PET scanner for plant studies. Detectors, front-end electronics and data acquisition architecture of the scanner are based on the ClearPET™ system. The detectors consist of LSO and LuYAP crystals in phoswich configuration which are coupled to position-sensitive photomultiplier tubes. Signals are continuously sampled by free running ADCs, and data are stored in a list mode format. The detectors are arranged in a horizontal plane to allow the plants to be measured in the natural upright position. Two groups of four detector modules stand face-to-face and rotate around the field-of-view. This special system geometry requires dedicated image reconstruction and normalization procedures. We present the initial performance of the detector system and first phantom and plant measurements.},
  language  = {en}
}
@article{BegingMlynekHataihimakuletal.2010,
  author    = {Beging, Stefan and Mlynek, Daniela and Hataihimakul, Sudkanung and Poghossian, Arshak and Baldsiefen, Gerhard and Busch, Heinz and Laube, Norbert and Kleinen, Lisa and Sch{\"o}ning, Michael Josef},
  title     = {Field-effect calcium sensor for the determination of the risk of urinary stone formation},
  series = {Sensors and Actuators B: Chemical},
  volume    = {144},
  journal   = {Sensors and Actuators B: Chemical},
  number    = {2},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {0925-4005},
  doi       = {10.1016/j.snb.2008.12.012},
  pages     = {374 -- 379},
  year      = {2010},
  abstract  = {Urinary stone formation has been evolved to a widespread disease during the last years. The reason for the formation of urinary stones are little crystals, mostly composed of calcium oxalate, which are formed in human kidneys. The early diagnosis of the risk for urinary stone formation of patients can be determined by the "Bonn-Risk-Index" method based on the potentiometric detection of the Ca2+-ion concentration and an optical determination of the triggered crystallisation of calcium oxalate in unprocessed urine. In this work, miniaturised capacitive field-effect EMIS (electrolyte-membrane-insulator-semiconductor) sensors have been developed for the determination of the Ca2+-ion concentration in human native urine. The Ca2+-sensitive EMIS sensors have been systematically characterised by impedance spectroscopy, capacitance-voltage and constant-capacitance method in terms of sensitivity, signal stability and response time in both CaCl2 solutions and in native urine. The obtained results demonstrate the suitability of EMIS sensors for the measurement of the Ca2+-ion concentration in native urine of patients.},
  language  = {en}
}
@inproceedings{BegingPoghossianMlyneketal.2010,
  author    = {Beging, Stefan and Poghossian, Arshak and Mlynek, D. and Hataihimakul, S. and Pedraza, A. and Dhawan, S. and Laube, N. and Kleinen, Lisa and Baldsiefen, Gerhard and Busch, Heinrich von and Sch{\"o}ning, Michael Josef},
  title     = {Ion-selective sensors for the determination of the risk of urinary stone formation},
  series = {Micro- and Nanosystems in biochemical diagnosis : Principles and applications},
  booktitle = {Micro- and Nanosystems in biochemical diagnosis : Principles and applications},
  address   = {Warsaw},
  pages     = {74 -- 80},
  year      = {2010},
  language  = {en}
}
@article{BehbahaniMaiBergmannetal.2010,
  author    = {Behbahani, Mehdi and Mai, A. and Bergmann, B. and Waluga, C. and Behr, Marek and Tran, L. and Vonderstein, K. and Mottaghy, K.},
  title     = {Modeling and Numerical Simulation of Blood Damage},
  year      = {2010},
  language  = {en}
}
@misc{BehbahaniMaiWalugaetal.2010,
  author    = {Behbahani, Mehdi and Mai, A. and Waluga, C. and Bergmann, B. and Tran, L. and Vonderstein, K. and Behr, Marek and Mottaghy, K.},
  title     = {Numerical Modeling of Flow-Related Thrombus Formation under Physiological and Non-Physiological Flow Conditions},
  series = {Acta Physiologica},
  volume    = {198},
  journal   = {Acta Physiologica},
  number    = {Supplement 677},
  publisher = {Wiley-Blackwell},
  address   = {Oxford},
  issn      = {1748-1716},
  pages     = {185},
  year      = {2010},
  abstract  = {Aims: Thrombotic complications due to activation of platelets and plasmatic clotting factors belong still to the most investigated topics in the field of study of patho-physiological mechanisms. Mathematical modeling of thrombotic reactions is established and validated in test cases. Aim of this study is to experimentally evaluate and computationally simulate platelets under the influence of well-defined shear flow conditions. Platelet behaviour and reactions are experimentally reproduced, measured and used for validation of the numerical simulation. Methods: A mathematical model of platelet activation, adhesion and aggregation has been implemented into a finite element CFD (Computational Fluid Dynamics) code. The approach is based on the advective and diffusive transport equations for resting platelets, activated platelets and platelet released agonists. Adhesion rates for the reactive surfaces depend on the hemocompatibility properties of the surface and the local shear rate. Experiments with citrate-anticoagulated freshly-drawn whole blood are performed in a perfusion flow chamber as well as in a system of rotating cylinders for Couette and Taylor-vortex flow. Different biomaterials are used. The activation, drop of platelet concentration, adhesion and aggregation are quantified using scanning electron microscopy (SEM) and flow cytometry. Results: Regions and flow conditions with a high potential for thrombus growth could be identified. The experiments clearly show the influence of the blood contacting material and flow properties. By means of SEM diverse platelet adhesion patterns are observed. Numerical analysis can explain the patterns and the degree of thrombus formation. Conclusion: The numerical method shows good agreement with experimental data indicating a possible prediction of initiation of activation and detection of the local adhesion areas in connection with the role of Von-Willebrand-Factor.},
  language  = {en}
}
@misc{BehbahaniNamWalugaetal.2010,
  author    = {Behbahani, Mehdi and Nam, J. and Waluga, C. and Behr, Marek and Pasquali, M. and Mottaghy, K.},
  title     = {Modeling and Numerical Analysis of Platelet Activation, Adhesion and Aggregation in Artificial Organs},
  series = {ASAIO Journal},
  volume    = {56},
  journal   = {ASAIO Journal},
  number    = {2},
  publisher = {Lippincott Williams \& Wilkins},
  address   = {Philadelphia},
  issn      = {1538-943X},
  doi       = {10.1097/01.mat.0000369377.65122.a3},
  pages     = {85},
  year      = {2010},
  abstract  = {Purpose of Study: Thrombosis-related complications are among the leading causes for morbidity and mortality in patients who depend on artificial organs. For the prediction of platelet behavior both the flow conditions inside the device and the thrombogenic properties of the blood-contacting surfaces must be considered. Platelet reactions under the influence of well-defined shear rates are experimentally evaluated and numerically simulated. The approach is intended for the analysis of VAD and oxygenator design. Methods Used: A mathematical model of platelet activation, adhesion and aggregation has been implemented into a finite element CFD (Computational Fluid Dynamics) code. The approach is based on the advective and diffusive transport equations for resting and activated platelets and platelet released agonists. Experiments with citrate-anticoagulated freshly-drawn whole blood are performed in a perfusion flow chamber as well as in a system of rotating cylinders for Couette and Taylor-vortex flow. Different biomaterials are used. The activation, adhesion and aggregation are quantified using scanning electron microscopy and flow cytometry. Summary of Results: Regions and flow conditions with a high potential for thrombus growth could be identified. The experiments clearly show the influence of the blood contacting material and governing shear rates. Numerical analysis can explain observed adhesion patterns and the degree of thrombus formation},
  language  = {en}
}
@article{BehbahaniProbstMaietal.2010,
  author    = {Behbahani, Mehdi and Probst, M. and Mai, A. and Behr, Marek and Tran, L. and Vonderstein, K. and Mottaghy, K.},
  title     = {Numerical Prediction of Blood Damage in Biomedical Devices},
  year      = {2010},
  language  = {en}
}
@article{BehbahaniProbstMaietal.2010,
  author    = {Behbahani, Mehdi and Probst, M. and Mai, A. and Tran, L. and Vonderstein, K. and Keschenau, P. and Linde, T. and Steinseifer, U. and Behr, Marek and Mottaghy, K.},
  title     = {The influence of high shear on thrombosis and hemolysis in artificial organs},
  series = {The International Journal of Artificial Organs},
  volume    = {33},
  journal   = {The International Journal of Artificial Organs},
  number    = {7},
  publisher = {Sage},
  address   = {Thousand Oaks},
  issn      = {0391-3988},
  pages     = {426 -- 426},
  year      = {2010},
  language  = {en}
}
@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}
}
@incollection{BergenerDelfmannEggertetal.2010,
  author    = {Bergener, Philipp and Delfmann, Patrick and Eggert, Mathias and Fritz, Fleur and Heddier, Marcel and Herring, Eva-Maria and Hofmann, Sara and Knackstedt, Ralf and Meil{\"a}nder, Dominique and Meyer, Eric and R{\"a}ckers, Michael and Seiler, Julia},
  title     = {Forschungsperspektiven im Kontext Informationstechnik und Recht},
  series = {IT-Risiken: Ursachen, Methoden, Forschungsperspektiven, Arbeitsberichte des Instituts f{\"u}r Wirtschaftsinformatik},
  booktitle = {IT-Risiken: Ursachen, Methoden, Forschungsperspektiven, Arbeitsberichte des Instituts f{\"u}r Wirtschaftsinformatik},
  number    = {128},
  editor    = {Becker, J{\"o}rg and Bergener, Philipp and Eggert, Mathias and Heddier, Marcel and Hofmann, Sara and Knackstedt, Ralf and R{\"a}ckers, Michael},
  publisher = {Institut f{\"u}r Wirtschaftsinformatik},
  address   = {M{\"u}nster},
  issn      = {1438-3985},
  pages     = {115 -- 147},
  year      = {2010},
  language  = {de}
}
@article{Bernecker2010,
  author    = {Bernecker, Andreas},
  title     = {A European Private Company: Is Europe's single legal form for SMEs close to approval?},
  series = {Research Briefing},
  journal   = {Research Briefing},
  publisher = {Deutsche Bank Research},
  address   = {Frankfurt a. M.},
  issn      = {2193-5955},
  year      = {2010},
  abstract  = {This Research Briefing, issued in July 2010, concluded that: - Small and medium-sized enterprises (SMEs) in Europe have long called for a matching legal form valid across the EU (similar to that of the European company (SE) for large firms) - The main benefits would be the availability of uniform Europe-wide company structures, significant cost reductions for businesses and further integration of the internal market - Given the differing national views regarding the concrete features of the new legal form there is currently no sign of an agreement being reached at the European level in the short term; however, it is possible that progress will be made in negotiations during the year - The key issues being discussed in depth are company formation, transnationality and employee participation rights in the new European private company (SPE).},
  language  = {en}
}
@inproceedings{BerretzSkorupaSanderetal.2010,
  author    = {Berretz, Frank and Skorupa, Sascha and Sander, Volker and Belloum, Adam},
  title     = {Towards an actor-driven workflow management system for grids},
  series = {Proceedings of 2010 International Symposium on Collaborative Technologies and Systems},
  booktitle = {Proceedings of 2010 International Symposium on Collaborative Technologies and Systems},
  publisher = {IEEE},
  address   = {Piscataway, NJ},
  isbn      = {978-1-4244-6619-1},
  doi       = {10.1109/CTS.2010.5478458},
  pages     = {611 -- 616},
  year      = {2010},
  abstract  = {Currently, most workflow management systems in Grid environments provide push-oriented job distribution strategies, where jobs are explicitly delegated to resources. In those scenarios the dedicated resources execute submitted jobs according to the request of a workflow engine or Grid wide scheduler. This approach has various limitations, particularly if human interactions should be integrated in workflow execution. To support human interactions with the benefit of enabling inter organizational computation and community approaches, this poster paper proposes the idea of a pull-based task distribution strategy. Here, heterogeneous resources, including human interaction, should actively select tasks for execution from a central repository. This leads to special demands regarding security issues like access control. In the established push-based job execution the resources are responsible for granting access to workflows and job initiators. In general this is done by access control lists, where users are explicitly mapped to local accounts according to their policies. In the pull-based approach the resources actively apply for job executions by sending requests to a central task repository. This means that every resource has to be able to authenticate against the repository to be authorized for task execution. In other words the authorization is relocated from the resources to the repository. The poster paper introduces current work regarding to the mentioned security aspects in the pull-based approach within the scope of the project "HiX4AGWS".},
  language  = {en}
}
@article{BialonskiHorstmannLehnertz2010,
  author    = {Bialonski, Stephan and Horstmann, Marie-Therese and Lehnertz, Klaus},
  title     = {From brain to earth and climate systems: Small-world interaction networks or not?},
  series = {Chaos: An Interdisciplinary Journal of Nonlinear Science},
  volume    = {20},
  journal   = {Chaos: An Interdisciplinary Journal of Nonlinear Science},
  number    = {1},
  publisher = {AIP Publishing},
  address   = {Melville, NY},
  issn      = {1089-7682},
  doi       = {10.1063/1.3360561},
  pages     = {013134},
  year      = {2010},
  abstract  = {We consider recent reports on small-world topologies of interaction networks derived from the dynamics of spatially extended systems that are investigated in diverse scientific fields such as neurosciences, geophysics, or meteorology. With numerical simulations that mimic typical experimental situations, we have identified an important constraint when characterizing such networks: indications of a small-world topology can be expected solely due to the spatial sampling of the system along with the commonly used time series analysis based approaches to network characterization.},
  language  = {en}
}
@article{BienerSasseWemhoff2010,
  author    = {Biener, Ernst and Sasse, Torsten and Wemhoff, Thomas},
  title     = {Deponie auf Deponie - Technische und genehmigungsrechtliche Aspekte},
  series = {Band 19: Abschluss und Rekultivierung von Deponien und Altlasten 2010 : Die Umsetzung der neuen Deponieverordnung - praktische Erfahrungen im Vollzug und erste {\"A}nderungsverordnung zur neuen DepV ; Beitr{\"a}ge zum Seminar am 13. und 14. Oktober 2010 in Karlsruhe},
  journal   = {Band 19: Abschluss und Rekultivierung von Deponien und Altlasten 2010 : Die Umsetzung der neuen Deponieverordnung - praktische Erfahrungen im Vollzug und erste {\"A}nderungsverordnung zur neuen DepV ; Beitr{\"a}ge zum Seminar am 13. und 14. Oktober 2010 in Karlsruhe},
  editor    = {Egloffstein, Thomas},
  publisher = {ICP-Eigenverlag},
  address   = {Karlsruhe},
  isbn      = {978-3-939662-08-2},
  pages     = {73 -- 84},
  year      = {2010},
  language  = {de}
}
@inproceedings{BitzKraffOrzadaetal.2010,
  author    = {Bitz, Andreas and Kraff, O. and Orzada, S. and Maderwald, S. and Brote, I. and Ladd, M.},
  title     = {Experimental and Numerical Assessment of RF Safety of Transmit Coils at 7 Tesla},
  series = {ISMRM workshop on MR safety 2010 : RF heating of the human in MRI : workshop series. The Washington County Historic Courthouse, Stillwater, Minnesota, USA, 15 - 17 October 2010},
  booktitle = {ISMRM workshop on MR safety 2010 : RF heating of the human in MRI : workshop series. The Washington County Historic Courthouse, Stillwater, Minnesota, USA, 15 - 17 October 2010},
  isbn      = {978-1-62276-088-6},
  pages     = {195},
  year      = {2010},
  language  = {en}
}
@article{BlomeChiconeHehletal.2010,
  author    = {Blome, Hans-Joachim and Chicone, Carmen and Hehl, Friedrich W. and Mashhoon, Bahram},
  title     = {Nonlocal modification of Newtonian gravity},
  series = {Physical Review D},
  volume    = {81},
  journal   = {Physical Review D},
  number    = {6},
  publisher = {American Physical Society},
  address   = {Melville, NY},
  issn      = {0556-2821},
  doi       = {10.1103/PhysRevD.81.065020},
  year      = {2010},
  abstract  = {The Newtonian regime of a recent nonlocal extension of general relativity is investigated. Nonlocality is introduced via a scalar "constitutive" kernel in a special case of the translational gauge theory of gravitation, namely, the teleparallel equivalent of general relativity. In this theory, the nonlocal aspect of gravity simulates dark matter. A nonlocal and nonlinear generalization of Poisson's equation of Newtonian gravitation is presented. The implications of nonlocality for the gravitational physics in the solar system are briefly studied.},
  language  = {en}
}
@article{BohrnStuetzFleischeretal.2010,
  author    = {Bohrn, Ulrich and St{\"u}tz, Evamaria and Fleischer, Maximilian and Sch{\"o}ning, Michael Josef},
  title     = {Real-time detection of CO by eukaryotic cells},
  series = {Procedia Engineering},
  volume    = {5},
  journal   = {Procedia Engineering},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {1877-7058},
  pages     = {17 -- 20},
  year      = {2010},
  abstract  = {In this contribution, we focus on the detection of toxic gases with living eukaryotic cells. A cell-based gas sensor system, able to measure the effects of direct exposure of gases to cells in real-time, was set up. Impedance data as well as oxygen consumption of Chinese hamster lung fibroblast cells (V79) were analysed upon exposure to carbon monoxide (CO). The CO (diluted in wet synthetic air) affects the cell respiration as indicated by an attenuated respiration signal after the CO exposure as well as an instant increase of the capacitive part of the impedance signal during the gas exposure.},
  language  = {en}
}
@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}
}