@article{BongaertsBovenbergKraemeretal.2002, author = {Bongaerts, Johannes and Bovenberg, Roel and Kr{\"a}mer, Marco and M{\"u}ller, Ulrike and Raeven, Leon and Wubbolts, Marcel}, title = {Metabolic engineering to produce fine chemicals in Escherichia coli}, series = {Chemie - Ingenieur - Technik (CIT)}, volume = {Vol. 74}, journal = {Chemie - Ingenieur - Technik (CIT)}, number = {Iss. 5}, issn = {1522-2640 (E-Journal); 0009-286X (Print)}, pages = {694}, year = {2002}, 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} } @article{BohrnStuetzFleischeretal.2011, author = {Bohrn, Ulrich and St{\"u}tz, Evamaria and Fleischer, Maximilian and Sch{\"o}ning, Michael Josef and Wagner, Patrick}, title = {Eukaryotic cell lines as a sensitive layer for direct monitoring of carbon monoxide}, series = {Physica status solidi (a) : applications and material science. 208 (2011), H. 6}, journal = {Physica status solidi (a) : applications and material science. 208 (2011), H. 6}, publisher = {Wiley}, address = {Weinheim}, isbn = {1862-6319}, pages = {1345 -- 1350}, year = {2011}, language = {en} } @article{BohrnStuetzFleischeretal.2013, author = {Bohrn, Ulrich and St{\"u}tz, Evamaria and Fleischer, Maximilian and Sch{\"o}ning, Michael Josef and Wagner, Patrick}, title = {Using a cell-based gas biosensor for investigation of adverse effects of acetone vapors in vitro}, series = {Biosensors and Bioelectronics. 40 (2013), H. 1}, journal = {Biosensors and Bioelectronics. 40 (2013), H. 1}, publisher = {Elsevier}, address = {Amsterdam}, isbn = {0956-5663}, pages = {393 -- 400}, year = {2013}, language = {en} } @article{BohrnMuchaWerneretal.2013, author = {Bohrn, Ulrich and Mucha, Andreas and Werner, Frederik and Trattner, Barbara and B{\"a}cker, Matthias and Krumbe, Christoph and Schienle, Meinrad and St{\"u}tz, Evamaria and Schmitt-Landsiedel, Doris and Fleischer, Maximilian and Wagner, Patrick and Sch{\"o}ning, Michael Josef}, title = {A critical comparison of cell-based sensor systems for the detection of Cr (VI) in aquatic environment}, series = {Sensors and actuators. B: Chemical}, volume = {Vol. 182}, journal = {Sensors and actuators. B: Chemical}, publisher = {Elsevier}, address = {Amsterdam}, issn = {1873-3077 (E-Journal); 0925-4005 (Print)}, pages = {58 -- 65}, year = {2013}, language = {en} } @article{BohrnStuetzFuchsetal.2011, author = {Bohrn, U. and St{\"u}tz, E. and Fuchs, K. and Fleischer, M. and Sch{\"o}ning, Michael Josef and Wagner, P.}, title = {Air Quality Monitoring using a Whole-Cell based Sensor System}, series = {Procedia Engineering. 25 (2011)}, journal = {Procedia Engineering. 25 (2011)}, publisher = {Elsevier}, address = {Amsterdam}, isbn = {1877-7058}, pages = {1421 -- 1424}, year = {2011}, language = {en} } @article{BohrnStuetzFuchsetal.2012, author = {Bohrn, U. and St{\"u}tz, E. and Fuchs, K. and Fleischer, M. and Sch{\"o}ning, Michael Josef and Wagner, P.}, title = {Monitoring of irritant gas using a whole-cell-based sensor system}, series = {Sensors and Actuators B: Chemical}, volume = {175}, journal = {Sensors and Actuators B: Chemical}, publisher = {Elsevier}, address = {Amsterdam}, issn = {0925-4005}, doi = {10.1016/j.snb.2012.05.088}, pages = {208 -- 217}, year = {2012}, abstract = {Cell-based sensors for the detection of gases have long been underrepresented, due to the cellular requirement of being cultured in a liquid environment. In this work we established a cell-based gas biosensor for the detection of toxic substances in air, by adapting a commercial sensor chip (Bionas®), previously used for the measurement of pollutants in liquids. Cells of the respiratory tract (A549, RPMI 2650, V79), which survive at a gas phase in a natural context, are used as biological receptors. The physiological cell parameters acidification, respiration and morphology are continuously monitored in parallel. Ammonia was used as a highly water-soluble model gas to test the feasibility of the sensor system. Infrared measurements confirmed the sufficiency of the medium draining method. This sensor system provides a basis for many sensor applications such as environmental monitoring, building technology and public security.}, language = {en} } @article{BohrnStuetzFleischeretal.2010, author = {Bohrn, U. and St{\"u}tz, E. and Fleischer, M. and Sch{\"o}ning, Michael Josef}, title = {Real-time detection of CO by eukaryotic cells}, series = {Procedia Engineering. 5 (2010)}, journal = {Procedia Engineering. 5 (2010)}, isbn = {1877-7058}, pages = {17 -- 20}, year = {2010}, language = {en} } @article{BohndickBosseJaenschetal.2021, author = {Bohndick, Carla and Bosse, Elke and J{\"a}nsch, Vanessa K. and Barnat, Miriam}, title = {How different diversity factors affect the perception of first-year requirements in higher education}, series = {Frontline Learning Research}, volume = {9}, journal = {Frontline Learning Research}, number = {2}, publisher = {EARLI}, issn = {2295-3159}, doi = {10.14786/flr.v9i2.667}, pages = {78 -- 95}, year = {2021}, abstract = {In the light of growing university entry rates, higher education institutions not only serve larger numbers of students, but also seek to meet first-year students' ever more diverse needs. Yet to inform universities how to support the transition to higher education, research only offers limited insights. Current studies tend to either focus on the individual factors that affect student success or they highlight students' social background and their educational biography in order to examine the achievement of selected, non-traditional groups of students. Both lines of research appear to lack integration and often fail to take organisational diversity into account, such as different types of higher education institutions or degree programmes. For a more comprehensive understanding of student diversity, the present study includes individual, social and organisational factors. To gain insights into their role for the transition to higher education, we examine how the different factors affect the students' perception of the formal and informal requirements of the first year as more or less difficult to cope with. As the perceived requirements result from both the characteristics of the students and the institutional context, they allow to investigate transition at the interface of the micro and the meso level of higher education. Latent profile analyses revealed that there are no profiles with complex patterns of perception of the first-year requirements, but the identified groups rather differ in the overall level of perceived challenges. Moreover, SEM indicates that the differences in the perception largely depend on the individual factors self-efficacy and volition.}, language = {en} } @article{BohnFunkeSuerkenetal.2001, author = {Bohn, Dieter and Funke, Harald and S{\"u}rken, Norbert and Kreitmeier, F.}, title = {Numerical and experimental investigations on endwall contouring in a four-stage turbine}, series = {ASME Turbo Expo Land Sea \& Air 2001 : June 4 - 8, 2001, New Orleans, Louisiana / IGTI, International Gas Turbine Institute. American Society of Mechanical Engineers. International Gas Turbine Institute ..}, journal = {ASME Turbo Expo Land Sea \& Air 2001 : June 4 - 8, 2001, New Orleans, Louisiana / IGTI, International Gas Turbine Institute. American Society of Mechanical Engineers. International Gas Turbine Institute ..}, publisher = {ASME}, address = {New York, NY}, isbn = {0-7918-3528-6}, pages = {CD-Rom}, year = {2001}, language = {en} }