@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{Butenweg2010,
  author    = {Butenweg, Christoph},
  title     = {Bewertung der Erdbebensicherheit von bestehenden Bauwerken},
  series = {{\"O}sterreichische Ingenieur- und Architekten-Zeitschrift : {\"O}IAZ ; Zeitschr. d. {\"O}IAV / {\"O}sterreichischer Ingenieur- und Architekten-Verein},
  volume    = {155},
  journal   = {{\"O}sterreichische Ingenieur- und Architekten-Zeitschrift : {\"O}IAZ ; Zeitschr. d. {\"O}IAV / {\"O}sterreichischer Ingenieur- und Architekten-Verein},
  number    = {1-3 und 4-6},
  publisher = {{\"O}AIV},
  address   = {Wien},
  issn      = {0721-9415},
  pages     = {11 -- 17},
  year      = {2010},
  language  = {de}
}
@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}
}
@article{EilmannBuchmannSiegwolfetal.2010,
  author    = {Eilmann, Britta and Buchmann, Nina and Siegwolf, Rolf and Saurer, Matthias and Cherubini, Paolo and Rigling, Andreas},
  title     = {Fast response of Scots pine to improved water availability reflected in tree-ring width and δ13C},
  series = {Plant, Cell and Environment},
  volume    = {33},
  journal   = {Plant, Cell and Environment},
  number    = {8},
  publisher = {Wiley-Blackwell},
  address   = {Oxford},
  issn      = {1365-3040 (Online)},
  doi       = {10.1111/j.1365-3040.2010.02153.x},
  pages     = {1351 -- 1360},
  year      = {2010},
  abstract  = {Drought-induced forest decline, like the Scots pine mortality in inner-Alpine valleys, will gain in importance as the frequency and severity of drought events are expected to increase. To understand how chronic drought affects tree growth and tree-ring δ13C values, we studied mature Scots pine in an irrigation experiment in an inner-Alpine valley. Tree growth and isotope analyses were carried out at the annual and seasonal scale. At the seasonal scale, maximum δ13C values were measured after the hottest and driest period of the year, and were associated with decreasing growth rates. Inter-annual δ13C values in early- and latewood showed a strong correlation with annual climatic conditions and an immediate decrease as a response to irrigation. This indicates a tight coupling between wood formation and the freshly produced assimilates for trees exposed to chronic drought. This rapid appearance of the isotopic signal is a strong indication for an immediate and direct transfer of newly synthesized assimilates for biomass production. The fast appearance and the distinct isotopic signal suggest a low availability of old stored carbohydrates. If this was a sign for C-storage depletion, an increasing mortality could be expected when stressors increase the need for carbohydrate for defence, repair or regeneration.},
  language  = {en}
}
@article{RiglingEilmannKoechlietal.2010,
  author    = {Rigling, Andreas and Eilmann, Britta and Koechli, Roger and Dobbertin, Matthias},
  title     = {Mistletoe-induced crown degradation in Scots pine in a xeric environment},
  volume    = {30},
  number    = {7},
  publisher = {Oxford University Press},
  address   = {Oxford},
  issn      = {1758-4469 (Online)},
  doi       = {10.1093/treephys/tpq038},
  pages     = {845 -- 832},
  year      = {2010},
  abstract  = {Increasing Scots pine (Pinus sylvestris L.) mortality has been recently observed in the dry inner valleys of the European Alps. Besides drought, infection with pine mistletoe (Viscum album ssp. austriacum) seems to play an important role in the mortality dynamics of Scots pines, but how mistletoes promote pine decline remains unclear. To verify whether pine mistletoe infection weakens the host via crown degradation, as observed for dwarf mistletoes, we studied the negative effects of pine mistletoe infestation on the photosynthetic tissues and branch growth of pairs of infested and non-infested branches. Pine mistletoe infection leads to crown degradation in its host by reducing the length, the radial increment, the ramification, the needle length and the number of needle years of the infested branches. This massive loss in photosynthetic tissue results in a reduction in primary production and a subsequent decrease in carbohydrate availability. The significant reduction in needle length due to mistletoe infection is an indication for a lower water and nutrient availability in infested branches. Thus, mistletoe infection might lead to a decrease in the availability of water and carbohydrates, the two most important growth factors, which are already shortened due to the chronic drought situation in the area. Therefore, pine mistletoe increases the risk of drought-induced mortality of its host when growing in a xeric environment.},
  language  = {en}
}
@article{DobbertinEilmannBleuleretal.2010,
  author    = {Dobbertin, Matthias and Eilmann, Britta and Bleuler, Peter and Giuggiola, Arnaud and Graf Pannatier, Elisabeth and Landolt, Werner and Schleppi, Patrick and Rigling, Andreas},
  title     = {Effect of irrigation on needle morphology, shoot and stem growth in a drought-exposed Pinus sylvestris forest},
  series = {Tree Physiology},
  volume    = {30},
  journal   = {Tree Physiology},
  number    = {3},
  publisher = {Oxford University Press},
  address   = {Oxford},
  issn      = {1758-4469 (Online)},
  doi       = {10.1093/treephys/tpp123},
  pages     = {346 -- 360},
  year      = {2010},
  abstract  = {In Valais, Switzerland, Scots pines (Pinus sylvestris L.) are declining, mainly following drought. To assess the impact of drought on tree growth and survival, an irrigation experiment was initiated in 2003 in a mature pine forest, approximately doubling the annual precipitation. Tree crown transparency (lack of foliage) and leaf area index (LAI) were annually assessed. Seven irrigated and six control trees were felled in 2006, and needles, stem discs and branches were taken for growth analysis. Irrigation in 2004 and 2005, both with below-average precipitation, increased needle size, area and mass, stem growth and, with a 1-year delay, shoot length. This led to a relative decrease in tree crown transparency (-14\%) and to an increase in stand LAI (+20\%). Irrigation increased needle length by 70\%, shoot length by 100\% and ring width by 120\%, regardless of crown transparency. Crown transparency correlated positively with mean needle size, shoot length and ring width and negatively with specific leaf area. Trees with high crown transparency (low growth, short needles) experienced similar increases in needle mass and growth with irrigation than trees with low transparency (high growth, long needles), indicating that seemingly declining trees were able to 'recover' when water supply became sufficient. A simple drought index before and during the irrigation explained most of the variation found in the parameters for both irrigated and control trees.},
  language  = {en}
}
@article{FontivonArxGarciaGonzalezetal.2010,
  author    = {Fonti, Patrick and von Arx, Georg and Garc{\´i}a-Gonz{\´a}lez, Ignacio and Eilmann, Britta and Sass-Klaassen, Ute G. W. and G{\"a}rtner, Holger and Eckstein, Dieter},
  title     = {Studying global change through investigation of the plastic responses of xylem anatomy in tree rings},
  series = {New Phytologist},
  volume    = {185},
  journal   = {New Phytologist},
  number    = {1},
  publisher = {Wiley-Blackwell},
  address   = {Oxford},
  issn      = {1469-8137 (Online)},
  doi       = {10.1111/j.1469-8137.2009.03030.x},
  pages     = {42 -- 53},
  year      = {2010},
  abstract  = {Variability in xylem anatomy is of interest to plant scientists because of the role water transport plays in plant performance and survival. Insights into plant adjustments to changing environmental conditions have mainly been obtained through structural and functional comparative studies between taxa or within taxa on contrasting sites or along environmental gradients. Yet, a gap exists regarding the study of hydraulic adjustments in response to environmental changes over the lifetimes of plants. In trees, dated tree-ring series are often exploited to reconstruct dynamics in ecological conditions, and recent work in which wood-anatomical variables have been used in dendrochronology has produced promising results. Environmental signals identified in water-conducting cells carry novel information reflecting changes in regional conditions and are mostly related to short, sub-annual intervals. Although the idea of investigating environmental signals through wood anatomical time series goes back to the 1960s, it is only recently that low-cost computerized image-analysis systems have enabled increased scientific output in this field. We believe that the study of tree-ring anatomy is emerging as a promising approach in tree biology and climate change research, particularly if complemented by physiological and ecological studies. This contribution presents the rationale, the potential, and the methodological challenges of this innovative approach.},
  language  = {en}
}