@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{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{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{ArampatzisKaramanidisAlbracht2007, author = {Arampatzis, Adamantios and Karamanidis, Kiros and Albracht, Kirsten}, title = {Adaptational responses of the human Achilles tendon by modulation of the applied cyclic strain magnitude}, series = {Journal of Experimental Biology}, volume = {210}, journal = {Journal of Experimental Biology}, number = {15}, issn = {0022-0949}, doi = {10.1242/jeb.003814}, pages = {2743 -- 2753}, year = {2007}, language = {en} } @article{AlbrachtArampatzis2006, author = {Albracht, Kirsten and Arampatzis, Adamantios}, title = {Influence of the mechanical properties of the muscle-tendon unit on force generation in runners with different running economy}, series = {Biological Cybernetics}, volume = {95}, journal = {Biological Cybernetics}, number = {1}, issn = {1432-0770}, doi = {10.1007/s00422-006-0070-z}, pages = {87 -- 96}, year = {2006}, language = {en} } @article{SousaSiqueiraVerciketal.2017, author = {Sousa, Marcos A. M. and Siqueira, Jose R. Jr. and Vercik, Andres and Sch{\"o}ning, Michael Josef and Oliveira, Osvaldo N. Jr.}, title = {Determining the optimized layer-by-layer film architecture with dendrimer/carbon nanotubes for field-effect sensors}, series = {IEEE Sensors Journal}, volume = {17}, journal = {IEEE Sensors Journal}, number = {6}, publisher = {IEEE}, address = {New York}, issn = {1558-1748}, doi = {10.1109/JSEN.2017.2653238}, pages = {1735 -- 1740}, year = {2017}, abstract = {The capacitive electrolyte-insulator-semiconductor (EIS) structure is a typical device based on a field-effect sensor platform. With a simple silicon-based structure, EIS have been useful for several sensing applications, especially with incorporation of nanostructured films to modulate the ionic transport and the flat-band potential. In this paper, we report on ion transport and changes in flat-band potential in EIS sensors made with layer-by-layer films containing poly(amidoamine) (PAMAM) dendrimer and single-walled carbon nanotubes (SWNTs) adsorbed on p-Si/SiO 2 /Ta 2 O 5 chips with an Al ohmic contact. The impedance spectra were fitted using an equivalent circuit model, from which we could determine parameters such as the double-layer capacitance. This capacitance decreased with the number of bilayers owing to space charge accumulated at the electrolyte-insulator interface, up to three PAMAM/SWNTs bilayers, after which it stabilized. The charge-transfer resistance was also minimum for three bilayers, thus indicating that this is the ideal architecture for an optimized EIS performance. The understanding of the influence of nanostructures and the fine control of operation parameters pave the way for optimizing the design and performance of new EIS sensors.}, language = {en} } @article{SchneiderSchneiderKinderetal.2017, author = {Schneider, Wilhelm and Schneider, Bettina and Kinder, Stephanie and Meinhardt, Kerstin}, title = {Grundbegriffe der Abgabenordnung}, series = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Fortbildung}, volume = {46}, journal = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Fortbildung}, number = {5}, publisher = {Lange}, address = {D{\"u}sseldorf}, issn = {0340-3084}, pages = {575 -- 581}, year = {2017}, language = {de} } @article{PfaffSchmidt2016, author = {Pfaff, Raphael and Schmidt, Bernd}, title = {Daten in der Cloud - und dann?}, series = {Deine Bahn}, journal = {Deine Bahn}, number = {6}, publisher = {Bahn-Fachverlag}, address = {Berlin}, issn = {0948-7263}, pages = {50 -- 55}, year = {2016}, abstract = {Schienenverkehrssysteme stehen in zunehmendem Wettbewerb, sowohl untereinander als auch mit anderen Verkehrstr{\"a}gern. Als wichtiger Aspekt zur Steigerung der Kosteneffizienz wird die Digitalisierung des Betriebs und der Fahrzeuge betrachtet. {\"U}ber eine Prognose der Ausfallwahrscheinlichkeit bzw. Restlebensdauer von Subsystemen k{\"o}nnen mittels Digitalisierung die Instandhaltungskosten gesenkt werden. Die geringen Fehlerraten im System Bahn machen die Nutzung besonderer Simulationstechniken notwendig. In diesem Beitrag wird gezeigt, wie sich die Subsystemverf{\"u}gbarkeit aus den beobachteten Fehlerraten der Teilfunktionen vorhersagen l{\"a}sst.}, language = {de} } @article{Hebel2017, author = {Hebel, Christoph}, title = {Erfahrungen mit der RIN und aktuelle Weiterentwicklungen}, series = {Straßenverkehrstechnik: Organ der Forschungsgesellschaft f{\"u}r Straßen- und Verkehrswesen, der Bundesvereinigung der Straßenbau- und Verkehrsingenieure und der {\"O}sterreichischen Forschungsgesellschaft Straße und Verkehr; Zeitschrift f{\"u}r Verkehrsplanung, Verkehrsmanagement, Verkehrssicherheit, Verkehrstechnik}, volume = {61}, journal = {Straßenverkehrstechnik: Organ der Forschungsgesellschaft f{\"u}r Straßen- und Verkehrswesen, der Bundesvereinigung der Straßenbau- und Verkehrsingenieure und der {\"O}sterreichischen Forschungsgesellschaft Straße und Verkehr; Zeitschrift f{\"u}r Verkehrsplanung, Verkehrsmanagement, Verkehrssicherheit, Verkehrstechnik}, number = {7}, publisher = {Kirschbaum-Verlag}, address = {Bonn}, issn = {0039-2219}, pages = {443 -- 448}, year = {2017}, language = {de} } @article{ReinhardtBitzElOuardietal.2007, author = {Reinhardt, T. and Bitz, Andreas and El Ouardi, A. and Streckert, J. and Sommer, A. and Lerchl, A. and Hansen, V.}, title = {Exposure set-ups for in vivo experiments using radial waveguides}, series = {Radiation Protection Dosimetry}, volume = {124}, journal = {Radiation Protection Dosimetry}, number = {1}, issn = {1742-3406}, doi = {10.1093/rpd/ncm370}, pages = {21 -- 26}, year = {2007}, language = {en} }