@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{OlbertzThiergart2010, author = {Olbertz, Klaus and Thiergart, Kirsten}, title = {B{\"o}rsengang leicht gemacht? Gesellschafts- und arbeitsrechtliche Aspekte bei {\"U}bernahme und Verschmelzung eines Zielunternehmens auf die SPAC in der Rechtsform der SE}, series = {Betriebs-Berater: BB ; Recht, Wirtschaft, Steuern}, journal = {Betriebs-Berater: BB ; Recht, Wirtschaft, Steuern}, publisher = {Beck}, address = {M{\"u}nchen}, issn = {0340-7918}, pages = {1547}, year = {2010}, abstract = {Die SPAC-SE ist b{\"o}rsenf{\"a}hig und damit eine f{\"u}r eine SPAC grunds{\"a}tzlich geeignete Rechtsform. Die Tatsache, dass es sich hierbei (zun{\"a}chst) um eine leere, arbeitnehmerlose H{\"u}lle handelt, {\"a}ndert hieran nichts. Die Gr{\"u}ndung einer solchen Vorrats-SE ist trotz fehlender Arbeitnehmerbeteiligung unter teleologischer Reduktion von Art. 12 II SE-VO zul{\"a}ssig. Im Gegenzug muss die Arbeitnehmerbeteiligung gemaß \S 18 III SEBG analog nachgeholt werden, wenn das sp{\"a}ter erworbene Zielunternehmen auf die SPAC-SE verschmolzen werden soll. Aus gesellschaftsrechtlicher Sicht ist zu beachten, dass die SPAC-SE mit Sitz in Deutschland, welche auch den deutschen, aktienrechtlichen Bestimmungen unterliegt, nur bedingt f{\"u}r eine SPAC geeignet erscheint. Das deutsche Aktienrecht enth{\"a}lt strenge Regelungen, die der f{\"u}r eine SPAC-SE erforderlichen Flexibilit{\"a}t entgegenstehen k{\"o}nnen. Dies gilt insbesondere f{\"u}r das Erfordernis der Zustimmung der Hauptversammlung zur Akquisition des Zielunternehmens, die R{\"u}ckzahlung des Treuhandverm{\"o}gens an Aktion{\"a}re, die der Akquisition nicht zugestimmt haben und die Liquidation der SPAC-SE im Falle des Scheiterns des Erwerbs des Zielobjektes.}, language = {de} } @article{RibitschKarlBirnerGruenbergeretal.2010, author = {Ribitsch, Doris and Karl, Wolfgang and Birner-Gruenberger, R. and Gruber, K. and Eiteljoerg, I. and Remler, Peter and Wieland, S. and Siegert, Petra and Maurer, Karl-Heinz and Schwab, H.}, title = {C-terminal truncation of a metagenome-derived detergent protease for effective expression in E. coli}, series = {Journal of biotechnology}, volume = {150}, journal = {Journal of biotechnology}, number = {3}, publisher = {Elsevier}, address = {Amsterdam}, issn = {1873-4863 (E-Journal); 0168-1656 (Print)}, doi = {10.1016/j.jbiotec.2010.09.947}, pages = {408 -- 416}, year = {2010}, abstract = {Recently, a new alkaline protease named HP70 showing highest homology to extracellular serine proteases of Stenotrophomonas maltophilia and Xanthomonas campestris was found in the course of a metagenome screening for detergent proteases (Niehaus et al., submitted for publication). Attempts to efficiently express the enzyme in common expression hosts had failed. This study reports on the realization of overexpression in Escherichia coli after structural modification of HP70. Modelling of HP70 resulted in a two-domain structure, comprising the catalytic domain and a C-terminal domain which includes about 100 amino acids. On the basis of the modelled structure the enzyme was truncated by deletion of most of the C-terminal domain yielding HP70-C477. This structural modification allowed effective expression of active enzyme using E. coli BL21-Gold as the host. Specific activity of HP70-C477 determined with suc-l-Ala-l-Ala-l-Pro-l-Phe-p-nitroanilide as the substrate was 30 ± 5 U/mg compared to 8 ± 1 U/mg of the native enzyme. HP70-C477 was most active at 40 °C and pH 7-11; these conditions are prerequisite for a potential application as detergent enzyme. Determination of kinetic parameters at 40 °C and pH = 9.5 resulted in KM = 0.23 ± 0.01 mM and kcat = 167.5 ± 3.6 s⁻¹. MS-analysis of peptide fragments obtained from incubation of HP70 and HP70-C477 with insulin B indicated that the C-terminal domain influences the cleavage preferences of the enzyme. Washing experiments confirmed the high potential of HP70-C477 as detergent protease.}, language = {en} } @article{AbouzarPoghossianSiqueiraetal.2010, author = {Abouzar, Maryam H. and Poghossian, Arshak and Siqueira, Jos{\´e} R. Jr. and Oliveira, Osvaldo N. Jr. and Moritz, Werner and Sch{\"o}ning, Michael Josef}, title = {Capacitive electrolyte-insulator-semiconductor structures functionalised with a polyelectrolyte/enzyme multilayer: New strategy for enhanced field-effect biosensing}, series = {Physica Status Solidi (A)}, volume = {207}, journal = {Physica Status Solidi (A)}, number = {4}, publisher = {Wiley-VCH}, address = {Berlin}, issn = {1862-6300}, doi = {10.1002/pssa.200983317}, pages = {884 -- 890}, year = {2010}, abstract = {A novel strategy for enhanced field-effect biosensing using capacitive electrolyte-insulator-semiconductor (EIS) structures functionalised with pH-responsive weak polyelectrolyte/enzyme or dendrimer/enzyme multilayers is presented. The feasibility of the proposed approach is exemplarily demonstrated by realising a penicillin biosensor based on a capacitive p-Si-SiO2 EIS structure functionalised with a poly(allylamine hydrochloride) (PAH)/penicillinase and a poly(amidoamine) dendrimer/penicillinase multilayer. The developed sensors response to changes in both the local pH value near the gate surface and the charge of macromolecules induced via enzymatic reaction, resulting in a higher sensitivity. For comparison, an EIS penicillin biosensor with adsorptively immobilised penicillinase has been also studied. The highest penicillin sensitivity of 100 mV/dec has been observed for the EIS sensor functionalised with the PAH/penicillinase multilayer. The lower and upper detection limit was around 20 µM and 10 mM, respectively. In addition, an incorporation of enzymes in a multilayer prepared by layer-by-layer technique provides a larger amount of immobilised enzymes per sensor area, reduces enzyme leaching effects and thus, enhances the biosensor lifetime (the loss of penicillin sensitivity after 2 months was 10-12\%).}, language = {en} } @article{BaeckerPoghossianAbouzaretal.2010, author = {B{\"a}cker, Matthias and Poghossian, Arshak and Abouzar, Maryam H. and Wenmackers, Sylvia and Janssens, Stoffel D. and Haenen, Ken and Wagner, Patrick and Sch{\"o}ning, Michael Josef}, title = {Capacitive field-effect (bio-)chemical sensors based on nanocrystalline diamond films}, series = {MRS Online Proceedings Library}, volume = {1203}, journal = {MRS Online Proceedings Library}, publisher = {MRS}, address = {Warrendale}, issn = {1946-4274}, year = {2010}, abstract = {Capacitive field-effect electrolyte-diamond-insulator-semiconductor (EDIS) structures with O-terminated nanocrystalline diamond (NCD) as sensitive gate material have been realized and investigated for the detection of pH, penicillin concentration, and layer-by-layer adsorption of polyelectrolytes. The surface oxidizing procedure of NCD thin films as well as the seeding and NCD growth process on a Si-SiO2 substrate have been improved to provide high pH-sensitive, non-porous thin films without damage of the underlying SiO2 layer and with a high coverage of O-terminated sites. The NCD surface topography, roughness, and coverage of the surface groups have been characterized by SEM, AFM and XPS methods. The EDIS sensors with O-terminated NCD film treated in oxidizing boiling mixture for 45 min show a pH sensitivity of about 50 mV/pH. The pH-sensitive properties of the NCD have been used to develop an EDIS-based penicillin biosensor with high sensitivity (65-70 mV/decade in the concentration range of 0.25-2.5 mM penicillin G) and low detection limit (5 μM). The results of label-free electrical detection of layer-by-layer adsorption of charged polyelectrolytes are presented, too.}, language = {en} } @article{vonKnobelsdorfBrenkenhoffFrauenrathProthmannetal.2010, author = {von Knobelsdorf-Brenkenhoff, Florian and Frauenrath, Tobias and Prothmann, Marcel and Dieringer, Matthias A. and Hezel, Fabian and Renz, Wolfgang and Kretschel, Kerstin and Niendorf, Thoralf and Schulz-Menger, Jeanette}, title = {Cardiac chamber quantification using magnetic resonance imaging at 7 Tesla—a pilot study}, volume = {20}, publisher = {Springer}, address = {Berlin, Heidelberg}, issn = {0938-7994}, doi = {10.1007/s00330-010-1888-2}, pages = {2844 -- 2852}, year = {2010}, abstract = {Objectives Interest in cardiovascular magnetic resonance (CMR) at 7 T is motivated by the expected increase in spatial and temporal resolution, but the method is technically challenging. We examined the feasibility of cardiac chamber quantification at 7 T. Methods A stack of short axes covering the left ventricle was obtained in nine healthy male volunteers. At 1.5 T, steady-state free precession (SSFP) and fast gradient echo (FGRE) cine imaging with 7 mm slice thickness (STH) were used. At 7 T, FGRE with 7 mm and 4 mm STH were applied. End-diastolic volume, end-systolic volume, ejection fraction and mass were calculated. Results All 7 T examinations provided excellent blood/myocardium contrast for all slice directions. No significant difference was found regarding ejection fraction and cardiac volumes between SSFP at 1.5 T and FGRE at 7 T, while volumes obtained from FGRE at 1.5 T were underestimated. Cardiac mass derived from FGRE at 1.5 and 7 T was larger than obtained from SSFP at 1.5 T. Agreement of volumes and mass between SSFP at 1.5 T and FGRE improved for FGRE at 7 T when combined with an STH reduction to 4 mm. Conclusions This pilot study demonstrates that cardiac chamber quantification at 7 T using FGRE is feasible and agrees closely with SSFP at 1.5 T.}, language = {en} } @article{MukherjeePrahlBlecketal.2010, author = {Mukherjee, Krishnendu and Prahl, Ulrich and Bleck, Wolfgang and Reisgen, Uwe and Schleser, Markus and Abdurakhmanov, Aydemir}, title = {Characterization and modelling techniques for gas metal arc welding of DP 600 sheet steels}, series = {Materialwissenschaft und Werkstofftechnik}, volume = {41}, journal = {Materialwissenschaft und Werkstofftechnik}, number = {11}, publisher = {Wiley-VCH}, address = {Weinheim}, issn = {1521-4052}, doi = {10.1002/mawe.201000692}, pages = {972 -- 983}, year = {2010}, abstract = {The objectives of the present work are to characterize the Gas Metal Arc Welding process of DP 600 sheet steel and to summarize the modelling techniques. The time-temperature evolution during the welding cycle was measured experimentally and modelled with the softwaretool SimWeld. To model the phase transformations during the welding cycle dilatometer tests were done to quantify the parameters for phase field modelling by MICRESS®. The important input parameters are interface mobility, nucleation density, etc. A contribution was made to include austenite to bainite transformation in MICRESS®. This is useful to predict the microstructure in the fast cooling segments. The phase transformation model is capable to predict the microstructure along the heating and cooling cycles of welding. Tensile tests have shown the evidence of failure at the heat affected zone, which has the ferrite-tempered martensite microstructure.}, language = {en} } @incollection{MufflerTippkoetterUlber2010, author = {Muffler, Kai and Tippk{\"o}tter, Nils and Ulber, Roland}, title = {Chemical feedstocks and fine chemicals from other substrates}, series = {Handbook of hydrocarbon and lipid microbiology. Volume 4: Consequences of microbial interactions with hydrocarbons, oils and lipids. - (Springer reference)}, booktitle = {Handbook of hydrocarbon and lipid microbiology. Volume 4: Consequences of microbial interactions with hydrocarbons, oils and lipids. - (Springer reference)}, editor = {Timmis, Kenneth N.}, publisher = {Springer}, address = {Berlin [u.a.]}, isbn = {978-3-540-77588-1}, doi = {10.1007\%2F978-3-540-77587-4_214}, pages = {2891 -- 2902}, year = {2010}, language = {en} } @misc{StaubTippkoetterSucketal.2010, author = {Staub, C. and Tippk{\"o}tter, Nils and Suck, K. and Sohling, U. and Ulber, Roland}, title = {Chromatographische Aufarbeitung von Molkekonzentrat mittels mineralischer Granulate}, series = {Chemie Ingenieur Technik}, volume = {82}, journal = {Chemie Ingenieur Technik}, number = {9}, publisher = {Wiley-VCH}, address = {Weinheim}, issn = {0009-286X}, doi = {10.1002/cite.201050322}, pages = {1588 -- 1589}, year = {2010}, abstract = {Molke f{\"a}llt im Rahmen der K{\"a}seherstellung allein in Deutschland in Mengen von {\"u}ber 11 Mio. Tonnen j{\"a}hrlich an. Dieses Nebenprodukt wurde trotz seines Reichtums an Milchzucker und Proteinen lange Zeit kaum industriell weiterverarbeitet und stellte ein bedeutendes Problem bei der Abwasserreinigung dar. Derzeit kommen meist kosten- und reinigungsintensive Membranfiltrationsverfahren bei der Auftrennung von Molke in ihre Hauptkomponenten Lactose und Molkenprotein zum Einsatz. Die Produkte finden vorwiegend in der Nahrungsmittelindustrie Anwendung als S{\"u}ßungsmittel, Proteinzusatz oder Texturbildner. Die Mehrheit des Proteins wird dabei als Konzentrat bzw. Proteinpulver verarbeitet. Wegen der antibakteriellen, antiviralen und weiteren wertvollen physiologischen Eigenschaften der Molkeproteine stellt eine weitere Aufreinigung der einzelnen Molkeproteine f{\"u}r die pharmazeutische Industrie einen naheliegenden zus{\"a}tzlichen Wertsch{\"o}pfungsschritt dar. In Kooperation mit der S{\"u}d Chemie AG wurde damit begonnen, ein Verfahren zu entwickeln, das kosteng{\"u}nstige mineralische Adsorbentien verwendet. Bisher konnte die Abtrennung von Lactose von den Molkenproteinen aus verd{\"u}nntem Molkekonzentrat in einem Verfahrensschritt ohne Vorbehandlung des Rohstoffs erfolgreich realisiert werden. Aktuelle Arbeiten besch{\"a}ftigen sich mit der Verbesserung der Proteinbindekapazit{\"a}tund chromatographischen Proteinauftrennung sowie dem Upscaling zum direkten Einsatz von Molkekonzentrat ohne Vorverd{\"u}nnung.}, language = {de} } @techreport{LanzFrickeAnthrakidisetal.2010, author = {Lanz, Marco and Fricke, Barbara and Anthrakidis, Anette and Genter, Mirjam and Hoffschmidt, Bernhard and Faber, Christian and Hauser, Eva and Klann, Uwe and Leprich, Uwe and Bauknecht, Dierk and Koch, Matthias and Peter, Stefan}, title = {CO2-Emissionsminderung durch Ausbau, informationstechnische Vernetzung und Netzoptimierung von Anlagen dezentraler, fluktuierender und erneuerbarer Energieerzeugung in Deutschland : Endbericht zum Vorhaben ; Kurzbezeichnung: CO2DEZ. Forschungsbericht / Umweltbundesamt. Bd. 1550. F{\"o}rderkennzeichen: UFOPLAN 3707 46 100}, pages = {238 S. graph. Darst., Kt.}, year = {2010}, language = {de} }