@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} } @techreport{Wollert2010, author = {Wollert, J{\"o}rg}, title = {MAUS - Mobile Ad-hoc Netzwerke f{\"u}r Userspezifische Systeme : Abschlussbericht (BMBF-Forschungsbericht)}, publisher = {BMBF}, address = {Berlin}, pages = {67 S.}, year = {2010}, language = {de} } @book{GebhardtWollert2010, author = {Gebhardt, Wolfram and Wollert, J{\"o}rg}, title = {Das Funkbuch : Evolution und Kommunikation / [hrsg. von der Steute Schaltger{\"a}te GmbH \& Co. KG, L{\"o}hne, Gesch{\"a}ftsbereich Wireless. Autoren: Wolfram Gebhardt und J{\"o}rg F. Wollert]}, publisher = {Steute}, address = {L{\"o}hne}, isbn = {978-3-00-032905-0}, pages = {213 S.}, year = {2010}, language = {de} } @article{MottaghyPechnigTaugsetal.2010, author = {Mottaghy, Darius and Pechnig, Renate and Taugs, Renate and Kr{\"o}ger, Jens and Thomsen, Claudia and Hesse, Fabian and Liebsch-Doerschner, Thomas}, title = {Erstellung eines geothermischen Modells f{\"u}r Teile Hamburgs und anliegende Gebiete}, series = {BBR - Fachmagazin f{\"u}r Brunnen- und Leitungsbau}, volume = {61}, journal = {BBR - Fachmagazin f{\"u}r Brunnen- und Leitungsbau}, number = {12}, publisher = {WVGW Wirtschafts- u. Verl.Ges. Gas und Wasser}, address = {Bonn}, issn = {1611-1478}, pages = {52 -- 59}, year = {2010}, language = {de} } @article{VogtMottaghyWolfetal.2010, author = {Vogt, C. and Mottaghy, Darius and Wolf, A. and Rath, V. and Pechnig, R. and Clauser, C.}, title = {Reducing temperature uncertainties by stochastic geothermal reservoir modelling}, series = {Geophysical Journal International}, volume = {181}, journal = {Geophysical Journal International}, number = {1}, publisher = {Oxford University Press}, address = {Oxford}, issn = {1365-246X}, doi = {10.1111/j.1365-246X.2009.04498.x}, pages = {321 -- 333}, year = {2010}, abstract = {Quantifying and minimizing uncertainty is vital for simulating technically and economically successful geothermal reservoirs. To this end, we apply a stochastic modelling sequence, a Monte Carlo study, based on (i) creating an ensemble of possible realizations of a reservoir model, (ii) forward simulation of fluid flow and heat transport, and (iii) constraining post-processing using observed state variables. To generate the ensemble, we use the stochastic algorithm of Sequential Gaussian Simulation and test its potential fitting rock properties, such as thermal conductivity and permeability, of a synthetic reference model and—performing a corresponding forward simulation—state variables such as temperature. The ensemble yields probability distributions of rock properties and state variables at any location inside the reservoir. In addition, we perform a constraining post-processing in order to minimize the uncertainty of the obtained distributions by conditioning the ensemble to observed state variables, in this case temperature. This constraining post-processing works particularly well on systems dominated by fluid flow. The stochastic modelling sequence is applied to a large, steady-state 3-D heat flow model of a reservoir in The Hague, Netherlands. The spatial thermal conductivity distribution is simulated stochastically based on available logging data. Errors of bottom-hole temperatures provide thresholds for the constraining technique performed afterwards. This reduce the temperature uncertainty for the proposed target location significantly from 25 to 12 K (full distribution width) in a depth of 2300 m. Assuming a Gaussian shape of the temperature distribution, the standard deviation is 1.8 K. To allow a more comprehensive approach to quantify uncertainty, we also implement the stochastic simulation of boundary conditions and demonstrate this for the basal specific heat flow in the reservoir of The Hague. As expected, this results in a larger distribution width and hence, a larger, but more realistic uncertainty estimate. However, applying the constraining post-processing the uncertainty is again reduced to the level of the post-processing without stochastic boundary simulation. Thus, constraining post-processing is a suitable tool for reducing uncertainty estimates by observed state variables.}, language = {en} } @inproceedings{Kirsch2010, author = {Kirsch, Ansgar}, title = {Numerical investigation of the face stability of shallow tunnels in sand}, series = {Numerical methods in geotechnical engineering : (NUMGE 2010) : proceedings of the seventh European Conference on Numerical Methods in Geotechnical Engineering, Trondheim, Norway, 2 - 4 June 2010 / ed. by Thomas Benz ...}, booktitle = {Numerical methods in geotechnical engineering : (NUMGE 2010) : proceedings of the seventh European Conference on Numerical Methods in Geotechnical Engineering, Trondheim, Norway, 2 - 4 June 2010 / ed. by Thomas Benz ...}, publisher = {Taylor and Francis}, address = {London}, organization = {European Conference on Numerical Methods in Geotechnical Engineering <7, 2010, Trondheim>}, isbn = {978-0-415-59239-0}, pages = {779 -- 784}, year = {2010}, language = {en} } @inproceedings{KirschMarcher2010, author = {Kirsch, Ansgar and Marcher, Thomas}, title = {Numerical prediction of time-dependent rock swelling based on an example of a major tunnel project in Ontario/Canada}, series = {Numerical methods in geotechnical engineering : (NUMGE 2010) : proceedings of the seventh European Conference on Numerical Methods in Geotechnical Engineering, Trondheim, Norway, 2 - 4 June 2010 / ed. by Thomas Benz ...}, booktitle = {Numerical methods in geotechnical engineering : (NUMGE 2010) : proceedings of the seventh European Conference on Numerical Methods in Geotechnical Engineering, Trondheim, Norway, 2 - 4 June 2010 / ed. by Thomas Benz ...}, publisher = {Taylor and Francis}, address = {London}, organization = {European Conference on Numerical Methods in Geotechnical Engineering <7, 2010, Trondheim>}, isbn = {978-0-415-59239-0}, pages = {297 -- 302}, year = {2010}, language = {en} } @misc{O'ConnellSiegertMaureretal.2010, author = {O'Connell, Timothy and Siegert, Petra and Maurer, Karl-Heinz and Schiedel, Marc-Steffen and Vockenroth, Inga Kerstin}, title = {Method for improving the cleaning action of a detergent or cleaning agent [Internationale Patentanmeldung]}, publisher = {WIPO}, address = {Genf}, pages = {1 -- 15}, year = {2010}, language = {en} } @misc{Alt2010, author = {Alt, Helmut}, title = {Optionen einer bezahlbaren Energieversorgung „Vision versus Realismus" : Beitrag f{\"u}r KTG Kongress: vom 4. bis 6. Mai 2010, Berlin}, pages = {1 -- 10}, year = {2010}, language = {de} } @book{Thomas2010, author = {Thomas, Axel}, title = {Rhetorische Knallfr{\"o}sche : Zitatensammlung f{\"u}r Politik und Wirtschaft}, publisher = {Neck + Heyn}, address = {Aachen}, isbn = {978-3-00-033037-7}, pages = {145 S. : Ill.}, year = {2010}, language = {de} }