@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{FleischhakerEversDey2010, author = {Fleischhaker, Robert and Evers, J{\"o}rg and Dey, Tarak N.}, title = {Phase modulation induced by cooperative effects in electromagnetically induced transparency}, series = {Physical Review A - Atomic, molecular, and optical physics}, volume = {82}, journal = {Physical Review A - Atomic, molecular, and optical physics}, number = {1}, publisher = {AIP Publishing}, address = {Melville, NY}, issn = {1050-2947}, doi = {10.1103/PhysRevA.82.013815}, pages = {013815}, year = {2010}, abstract = {We analyze the influence of dipole-dipole interactions in an electromagnetically induced transparency set up for a density at the onset of cooperative effects. To this end, we include mean-field models for the influence of local-field corrections and radiation trapping into our calculation. We show both analytically and numerically that the polarization contribution to the local field strongly modulates the phase of a weak pulse. We give an intuitive explanation for this local-field-induced phase modulation and demonstrate that it distinctively differs from the nonlinear self-phase-modulation that a strong pulse experiences in a Kerr medium.}, language = {en} } @article{ChristenKowalskiBartelt2010, author = {Christen, Marc and Kowalski, Julia and Bartelt, Perry}, title = {RAMMS: Numerical simulation of dense snow avalanches in three-dimensional terrain}, series = {Cold Regions Science and Technology}, volume = {63}, journal = {Cold Regions Science and Technology}, number = {1-2}, publisher = {Elsevier}, address = {Amsterdam}, issn = {1872-7441}, doi = {10.1016/j.coldregions.2010.04.005}, pages = {1 -- 14}, year = {2010}, abstract = {Numerical avalanche dynamics models have become an essential part of snow engineering. Coupled with field observations and historical records, they are especially helpful in understanding avalanche flow in complex terrain. However, their application poses several new challenges to avalanche engineers. A detailed understanding of the avalanche phenomena is required to construct hazard scenarios which involve the careful specification of initial conditions (release zone location and dimensions) and definition of appropriate friction parameters. The interpretation of simulation results requires an understanding of the numerical solution schemes and easy to use visualization tools. We discuss these problems by presenting the computer model RAMMS, which was specially designed by the SLF as a practical tool for avalanche engineers. RAMMS solves the depth-averaged equations governing avalanche flow with accurate second-order numerical solution schemes. The model allows the specification of multiple release zones in three-dimensional terrain. Snow cover entrainment is considered. Furthermore, two different flow rheologies can be applied: the standard Voellmy-Salm (VS) approach or a random kinetic energy (RKE) model, which accounts for the random motion and inelastic interaction between snow granules. We present the governing differential equations, highlight some of the input and output features of RAMMS and then apply the models with entrainment to simulate two well-documented avalanche events recorded at the Vall{\´e}e de la Sionne test site.}, 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}, journal = {Science of Central Asia}, pages = {50 -- 54}, year = {2010}, language = {en} } @article{SchneiderSchneider2010, author = {Schneider, Bettina and Schneider, Wilhelm}, title = {Die Fallstudie: Konzernrechnungslegung}, series = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Fortbildung}, volume = {39}, journal = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Fortbildung}, number = {11}, publisher = {Lange}, address = {D{\"u}sseldorf}, issn = {0340-3084}, pages = {1495 -- 1498}, year = {2010}, language = {de} } @article{Ferrein2010, author = {Ferrein, Alexander}, title = {Robot controllers for highly dynamic environments with real-time constraints}, series = {K{\"u}nstliche Intelligenz : KI}, volume = {24}, journal = {K{\"u}nstliche Intelligenz : KI}, number = {2}, publisher = {Springer}, address = {Heidelberg}, issn = {1610-1987}, doi = {10.1007/s13218-010-0041-3}, pages = {175 -- 178}, year = {2010}, abstract = {In this extended abstract we describe the robot programming and planning language READYLOG, a GOLOG dialect which was developed to support the decision making of robots acting in dynamic real-time domains like robotic soccer. The formal framework of READYLOG, which is based on the situation calculus, features imperative control structures like loops and procedures, allows for decision-theoretic planning, and accounts for a continuously changing world. We developed high-level controllers in READYLOG for our soccer robots in RoboCup's Middle-size league, but also for service robots and for autonomous agents in interactive computer games.}, 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}, doi = {10.1007/978-3-642-17432-2_40}, pages = {395 -- 404}, year = {2010}, language = {en} } @article{FunkeRobinsonHendricketal.2010, author = {Funke, Harald and Robinson, A. E. and Hendrick, P. and Wagemakers, R.}, title = {Design and Testing of a Micromix Combustor With Recuperative Wall Cooling for a Hydrogen Fuelled µ-Scale Gas Turbine}, series = {Proceedings of the ASME Turbo Expo 2010 : presented at the 2010 ASME Turbo Expo, June 14 - 18, 2010, Glasgow, UK / sponsored by the International Gas Turbine Institute / Vol. 5: Industrial and cogeneration ; microturbines and small turbomachinery ; oil and gas applications ; wind turbine technology}, journal = {Proceedings of the ASME Turbo Expo 2010 : presented at the 2010 ASME Turbo Expo, June 14 - 18, 2010, Glasgow, UK / sponsored by the International Gas Turbine Institute / Vol. 5: Industrial and cogeneration ; microturbines and small turbomachinery ; oil and gas applications ; wind turbine technology}, publisher = {ASME}, address = {New York, NY}, isbn = {978-0-7918-4400-7}, pages = {587 -- 596}, year = {2010}, language = {en} } @article{Ferrein2010, author = {Ferrein, Alexander}, title = {golog.lua: Towards a Non-Prolog Implementation of Golog for Embedded Systems}, publisher = {AAAI}, address = {Menlo Park}, pages = {20 -- 28}, year = {2010}, language = {en} } @article{LeimenaArtmannDachwaldetal.2010, author = {Leimena, W. and Artmann, Gerhard and Dachwald, Bernd and Temiz Artmann, Ayseg{\"u}l and Gossmann, Matthias and Digel, Ilya}, title = {Feasibility of an in-situ microbial decontamination of an ice-melting probe}, series = {Eurasian Chemico-Technological Journal}, volume = {12}, journal = {Eurasian Chemico-Technological Journal}, number = {2}, publisher = {Institute of Combustion Problems}, address = {Almaty}, isbn = {1562-3920}, doi = {10.18321/ectj37}, pages = {145 -- 150}, year = {2010}, abstract = {Autonomous robotic systems for penetrating thick ice shells with simultaneous collecting of scientific data are very promising devices in both terrestrial (glacier, climate research) and extra-terrestrial applications. Technical challenges in development of such systems are numerous and include 3D-navigation, an appropriate energy source, motion control, etc. Not less important is the problem of forward contamination of the pristine glacial environments with microorganisms and biomolecules from the surface of the probe. This study was devoted to establishing a laboratory model for microbial contamination of a newly constructed ice-melting probe called IceMole and to analyse the viability and amount of the contaminating microorganisms as a function of distance. The used bacterial strains were Bacillus subtilis (ATCC 6051) and Escherichia coli (ATCC 11775). The main objective was development of an efficient and reliable in-situ decontamination method of the melting probe. Therefore, several chemical substances were tested in respect of their efficacy to eliminate bacteria on the surface of the melting probe at low temperature (0 - 5 °C) and at continuous dilution by melted water. Our study has shown that at least 99.9\% decontamination of the IceMole can be successfully achieved by the injection of 30\% (v/v) hydrogen peroxide and 3\% (v/v) sodium hypochlorite into the drilling site. We were able to reproduce this result in both time-dependent and depth-dependent experiments. The sufficient amount of 30\% (v/v) H₂O₂ or 3\% (v/v) NaClO has been found to be approximately 18 L per cm² of the probe's surface.}, language = {en} } @article{JansenBehbahaniLaumenetal.2010, author = {Jansen, S. V. and Behbahani, Mehdi and Laumen, M. and Kaufmann, T. and Hormes, M. and Behr, M. and Schmitz-Rode, T. and Steinseifer, U.}, title = {Investigation of Steady Flow Through a Realistic Model of the Thoracic Human Aorta Using 3D Stereo PIV and CFD-Simulation}, series = {ASAIO Journal}, volume = {56}, journal = {ASAIO Journal}, number = {2}, publisher = {Lippincott Williams \& Wilkins}, address = {Philadelphia}, doi = {10.1097/01.mat.0000369377.65122.a3}, pages = {98}, 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}, volume = {56}, number = {2}, publisher = {Lippincott Williams \& Wilkins}, address = {Philadelphia}, doi = {10.1097/01.mat.0000369377.65122.a3}, pages = {85}, year = {2010}, language = {en} } @article{FerreinSiebelSteinbauer2010, author = {Ferrein, Alexander and Siebel, Nils T. and Steinbauer, Gerald}, title = {Hybrid control for autonomous systems — Integrating learning, deliberation and reactive control}, series = {Robotics and Autonomous Systems}, volume = {58}, journal = {Robotics and Autonomous Systems}, number = {9}, publisher = {Elsevier}, address = {Amsterdam}, issn = {0921-8890}, doi = {10.1016/j.robot.2010.06.003}, pages = {1037 -- 1038}, year = {2010}, language = {en} } @article{NiemuellerFerreinLakemeyer2010, author = {Niem{\"u}ller, Tim and Ferrein, Alexander and Lakemeyer, Gerhard}, title = {A Lua-based behavior engine for controlling the humanoid robot Nao}, series = {RoboCup 2009: Robot Soccer World Cup XIII}, journal = {RoboCup 2009: Robot Soccer World Cup XIII}, publisher = {Springer}, address = {Heidelberg}, doi = {10.1007/978-3-642-11876-0_21}, pages = {240 -- 251}, year = {2010}, language = {en} } @article{MaiwaldDachwald2010, author = {Maiwald, Volker and Dachwald, Bernd}, title = {Mission design for a multiple-rendezvous mission to Jupiter's trojans}, pages = {3}, year = {2010}, abstract = {In this paper, we will provide a feasible mission design for a multiple-rendezvous mission to Jupiter's Trojans. It is based on solar electric propulsion, as being currently used on the DAWN spacecraft, and other flight-proven technology. First, we have selected a set of mission objectives, the prime objective being the detection of water -especially subsurface water -to provide evidence for the Trojans' formation at large solar distances. Based on DAWN and other comparable missions, we have determined suitable payload instruments to achieve these objectives. Afterwards, we have designed a spacecraft that is able to carry the selected payload to the Trojan region and rendezvous successively with three target bodies within a maximum mission duration of 15 years. Accurate low-thrust trajectories have been obtained with a global low-thrust trajectory optimization program (InTrance). During the transfer from Earth to the first target, the spacecraft is propelled by two RIT-22 ion engines from EADS Astrium, whereas a single RIT-15 is used for transfers within the Trojan region to reduce the required power. For power generation, the spacecraft uses a multi-junction solar array that is supported by concentrators. To achieve moderate mission costs, we have restricted the launch mass to a maximum of 1600 kg, the maximum interplanetary injection capability of a Soyuz/Fregat launcher. Our final layout has a mass of 1400 kg, yielding a margin of about 14\%. Nestor (a member of the L4-population) was determined as the first mission target. It can be reached within 4.6 years from launch. The fuel mass ratio for this transfer is about 35\%. The stay time at Nestor is 1.2 years. Eurymedon was selected as the second target (transfer time 3.5 years, stay time 3.0 years) and Irus as the third target (transfer time 2.2 years). The transfers within the Trojan L4-population can be accomplished with fuel mass ratios of about 3\% for each trajectory leg. Including the stay times in orbit around the targets, the mission can be accomplished within a total duration of about 14.5 years. According to our mission analysis, it is also feasible to fly to the L5-population with similar flight times. It has to be noted that -for a first analysis -we have taken only the named targets into account. Allowing also rendezvous with unnamed objects will very likely decrease the mission duration. Based on a scaling of DAWN's mission costs (due to comparable scientific instruments and mission objectives), and taking into account the longer mission duration and the potential re-use of already developed technology, we have estimated that these three rendezvous can be accomplished with a budget of about 250 Million Euros, i.e. about 25\% of ROSETTA's budget.}, language = {en} } @article{GoettscheHoffschmidtSchmitzetal.2010, author = {G{\"o}ttsche, Joachim and Hoffschmidt, Bernhard and Schmitz, Stefan and Sauerborn, Markus}, title = {Solar Concentrating Systems Using Small Mirror Arrays}, series = {Journal of solar energy engineering}, volume = {132}, journal = {Journal of solar energy engineering}, number = {1}, publisher = {ASME}, address = {New York}, issn = {0199-6231}, doi = {10.1115/1.4000332}, pages = {4 Seiten}, year = {2010}, abstract = {The cost of solar tower power plants is dominated by the heliostat field making up roughly 50\% of investment costs. Classical heliostat design is dominated by mirrors brought into position by steel structures and drives that guarantee high accuracies under wind loads and thermal stress situations. A large fraction of costs is caused by the stiffness requirements of the steel structure, typically resulting in ~ 20 kg/m² steel per mirror area. The typical cost figure of heliostats (figure mentioned by Solucar at Solar Paces Conference, Seville, 2006) is currently in the area of 150 €/m² caused by the increasing price of the necessary raw materials. An interesting option to reduce costs lies in a heliostat design where all moving parts are protected from wind loads. In this way, drives and mechanical layout may be kept less robust, thereby reducing material input and costs. In order to keep the heliostat at an appropriate size, small mirrors (around 10x10 cm²) have to be used, which are placed in a box with a transparent cover. Innovative drive systems are developed in order to obtain a cost-effective design. A 0,5x0,5 m² demonstration unit will be constructed. Tests of the unit are carried out with a high-precision artificial sun unit that imitates the sun's path with an accuracy of less than 0.5 mrad and creates a beam of parallel light with a divergence of less than 4 mrad.}, language = {en} } @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 = {The International Journal of Artificial Organs}, volume = {33}, journal = {The International Journal of Artificial Organs}, number = {7}, publisher = {Sage}, address = {Thousand Oaks}, issn = {0391-3988}, pages = {426 -- 426}, year = {2010}, language = {en} } @article{BoernerFunkeHendricketal.2010, author = {B{\"o}rner, Sebastian and Funke, Harald and Hendrick, P. and Recker, E.}, title = {Control system modifications for a hydrogen fuelled gas-turbine}, series = {Proceedings of ISROMAC 13}, journal = {Proceedings of ISROMAC 13}, publisher = {Curran}, address = {Red Hook, NY}, isbn = {978-1-617-38848-4}, pages = {665 -- 670}, year = {2010}, language = {en} } @article{GeimerSauerbornHoffschmidtetal.2010, author = {Geimer, Konstantin and Sauerborn, Markus and Hoffschmidt, Bernhard and Schmitz, Mark and G{\"o}ttsche, Joachim}, title = {Test facility for absorber specimens of solar tower power plants}, series = {Advances in Science and Technology}, volume = {74}, journal = {Advances in Science and Technology}, publisher = {Trans Tech Publications}, address = {Baech}, doi = {10.4028/www.scientific.net/AST.74.266}, pages = {266 -- 271}, year = {2010}, abstract = {The Solar-Institute J{\"u}lich (SIJ) has initiated the construction of the first and only German solar tower power plant and is now involved in the accompanying research. The power plant for experimental and demonstration purposes in the town of J{\"u}lich started supplying electric energy in the beginning of 2008. The central receiver plant features as central innovation an open volumetric receiver, consisting of porous ceramic elements that simultaneously absorb the concentrated sunlight and transfer the heat to ambient air passing through the pores so that an average temperature of 680°C is reached. The subsequent steam cycle generates up to 1.5 MWe. A main field of research at the SIJ is the optimization of the absorber structures. To analyze the capability of new absorber specimens a special test facility was developed and set up in the laboratory. A high-performance near-infrared radiator offers for single test samples a variable and repeatable beam with a power of up to 320 kW/m² peak. The temperatures achieved on the absorber surface can reach more than 1000°C. To suck ambient air through the open absorber - like on the tower - it is mounted on a special blower system. An overview about the test facility and some recent results will be presented.}, language = {en} } @article{MiyamotoKanekoMatsuoetal.2010, author = {Miyamoto, Ko-ichiro and Kaneko, Kazumi and Matsuo, Akira and Wagner, Torsten and Kanoh, Shin`ichiro and Sch{\"o}ning, Michael Josef and Yoshinobu, Tatsuo}, title = {Miniaturized chemical imaging sensor system using an OLED display panel}, series = {Procedia Engineering}, volume = {5}, journal = {Procedia Engineering}, publisher = {Elsevier}, address = {Amsterdam}, issn = {1877-7058}, doi = {10.1016/j.proeng.2010.09.160}, pages = {516 -- 519}, year = {2010}, abstract = {The chemical imaging sensor is a semiconductor-based chemical sensor that can visualize the two-dimensional distribution of specific ions or molecules in the solution. In this study, we developed a miniaturized chemical imaging sensor system with an OLED display panel as a light source that scans the sensor plate. In the proposed configuration, the display panel is placed directly below the sensor plate and illuminates the back surface. The measured area defined by illumination can be arbitrarily customized to fit the size and the shape of the sample to be measured. The waveform of the generated photocurrent, the currentvoltage characteristics and the pH sensitivity were investigated and pH imaging with this miniaturized system was demonstrated.}, language = {en} }