@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} } @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{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{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, M. and Mottaghy, K.}, title = {The influence of high shear on thrombosis and hemolysis in artificial organs}, series = {Artificial Organs}, volume = {33}, journal = {Artificial Organs}, number = {7}, isbn = {0391-3988}, pages = {426 -- 426}, year = {2010}, language = {en} } @article{BehbahaniProbstMaietal.2010, author = {Behbahani, Mehdi and Probst, M. and Mai, A. and Behr, M. and Tran, L. and Vonderstein, K. and Mottaghy, K.}, title = {Numerical Prediction of Blood Damage in Biomedical Devices}, year = {2010}, language = {en} } @article{BehbahaniNamWalugaetal.2010, author = {Behbahani, Mehdi and Nam, J. and Waluga, C. and Behr, M. and Pasquali, M. and Mottaghy, K.}, title = {Modeling and Numerical Analysis of Platelet Activation, Adhesion and Aggregation in Artificial Organs}, doi = {10.1097/01.mat.0000369377.65122.a3}, year = {2010}, language = {en} } @article{BehbahaniMaiWalugaetal.2010, author = {Behbahani, Mehdi and Mai, A. and Waluga, C. and Bergmann, B. and Tran, L. and Vonderstein, K. and Behr, M. 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}, isbn = {1748-1716}, pages = {185}, year = {2010}, language = {en} } @article{BehbahaniMaiBergmannetal.2010, author = {Behbahani, Mehdi and Mai, A. and Bergmann, B. and Waluga, C. and Behr, M. and Tran, L. and Vonderstein, K. and Mottaghy, K.}, title = {Modeling and Numerical Simulation of Blood Damage}, year = {2010}, 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, L. and Baldsiefen, G. and Busch, H. 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{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. 144 (2010), H. 2}, journal = {Sensors and Actuators B: Chemical. 144 (2010), H. 2}, pages = {374 -- 379}, year = {2010}, language = {en} }