@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}
}
@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{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}
}
@article{FellinKingKirschetal.2010,
  author    = {Fellin, Wolfgang and King, Julian and Kirsch, Ansgar and Oberguggenberger, Michael},
  title     = {Uncertainty modelling and sensitivity analysis of tunnel face stability},
  series = {Structural safety},
  volume    = {32},
  journal   = {Structural safety},
  number    = {6},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {0167-4730},
  doi       = {10.1016/j.strusafe.2010.06.001},
  pages     = {402 -- 410},
  year      = {2010},
  abstract  = {This paper proposes an approach to the choice and evaluation of engineering models with the aid of a typical application in geotechnics. An important issue in the construction of shallow tunnels, especially in weak ground conditions, is the tunnel face stability. Various theoretical and numerical models for predicting the necessary support pressure have been put forth in the literature. In this paper, we combine laboratory experiments performed at the University of Innsbruck with current methods of uncertainty and sensitivity analysis for assessing adequacy, predictive power and robustness of the models. The major issues are the handling of the twofold uncertainty of test results and of model predictions as well as the decision about what are the influential input parameters.},
  language  = {en}
}
@article{Kirsch2010,
  author    = {Kirsch, Ansgar},
  title     = {Experimental investigation of the face stability of shallow tunnels in sand},
  series = {Acta Geotechnica},
  volume    = {5},
  journal   = {Acta Geotechnica},
  number    = {1},
  publisher = {Springer},
  address   = {Berlin},
  issn      = {1861-1125},
  doi       = {10.1007/s11440-010-0110-7},
  pages     = {43 -- 62},
  year      = {2010},
  abstract  = {Various models have been proposed for the prediction of the necessary support pressure at the face of a shallow tunnel. To assess their quality, the collapse of a tunnel face was modelled with small-scale model tests at single gravity. The development of the failure mechanism and the support force at the face in dry sand were investigated. The observed displacement patterns show a negligible influence of overburden on the extent and evolution of the failure zone. The latter is significantly influenced, though, by the initial density of the sand: in dense sand a chimney-wedge-type collapse mechanism developed, which propagated towards the soil surface. Initially, loose sand did not show any discrete collapse mechanism. The necessary support force was neither influenced by the overburden nor the initial density. A comparison with quantitative predictions by several theoretical models showed that the measured necessary support pressure is overestimated by most of the models. Those by Vermeer/Ruse and L{\´e}ca/Dormieux showed the best agreement to the measurements.},
  language  = {en}
}
@article{KozhalakovaZhubanovaMansurovetal.2010,
  author    = {Kozhalakova, A. A. and Zhubanova, Azhar A. and Mansurov, Z. A. and Digel, Ilya and Tazhibayeva, S. M. and Artmann, Gerhard and Temiz Artmann, Ayseg{\"u}l},
  title     = {Adsorption of bacterial lipopolysaccharides on carbonized rice shell},
  series = {Science of Central Asia (2010)},
  journal   = {Science of Central Asia (2010)},
  pages     = {50 -- 54},
  year      = {2010},
  language  = {en}
}
@article{AlexopoulosHoffschmidt2010,
  author    = {Alexopoulos, Spiros and Hoffschmidt, Bernhard},
  title     = {Solar tower power plant in Germany and future perspectives of the development of the technology in Greece and Cyprus},
  series = {Renewable Energy . 35 (2010), H. 7},
  journal   = {Renewable Energy . 35 (2010), H. 7},
  isbn      = {0960-1481},
  pages     = {1352 -- 1356},
  year      = {2010},
  language  = {en}
}
@article{RensVarzinczakMeyeretal.2010,
  author    = {Rens, Gavin and Varzinczak, Ivan and Meyer, Thomas and Ferrein, Alexander},
  title     = {A Logic for Reasoning about Actions and Explicit Observations},
  series = {AI 2010: Advances in Artificial Intelligence 23rd Australasian Joint Conference, Adelaide, Australia, December 7-10, 2010. Proceedings},
  journal   = {AI 2010: Advances in Artificial Intelligence 23rd Australasian Joint Conference, Adelaide, Australia, December 7-10, 2010. Proceedings},
  publisher = {Springer},
  address   = {Berlin},
  isbn      = {978-3-642-17431-5},
  pages     = {395 -- 404},
  year      = {2010},
  language  = {en}
}
@article{FerreinNiemuellerSteinbauer2010,
  author    = {Ferrein, Alexander and Niem{\"u}ller, Tim and Steinbauer, Gerald},
  title     = {Team Zadeat 2010 : application for participation},
  pages     = {5 Seiten},
  year      = {2010},
  language  = {en}
}