@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{BenzelUtzerath2013,
  author    = {Benzel, Ute and Utzerath, Meike},
  title     = {Latente Steuern im Zusammenhang mit Beteiligungen an Tochterunternehmen im IFRS-Konzernabschluss},
  series = {Internationale Steuer-Rundschau : ISR ; Zeitschrift f{\"u}r internationales Steuerrecht},
  journal   = {Internationale Steuer-Rundschau : ISR ; Zeitschrift f{\"u}r internationales Steuerrecht},
  number    = {4},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  issn      = {2194-539X},
  pages     = {143 -- 148},
  year      = {2013},
  language  = {de}
}
@article{BergSchleserDelidovichetal.2018,
  author    = {Berg, Alexander-Karl and Schleser, Markus and Delidovich, Artem and Houben, Alexander},
  title     = {Ultraschallunterst{\"u}tzter Schmelzklebstoffauftrag},
  series = {adh{\"a}sion KLEBEN \& DICHTEN},
  volume    = {Volume 62},
  journal   = {adh{\"a}sion KLEBEN \& DICHTEN},
  number    = {Issue 12},
  publisher = {Springer},
  doi       = {10.1007/s35145-018-0089-z},
  pages     = {32 -- 37},
  year      = {2018},
  language  = {de}
}
@book{BergGaulHagedoornetal.1984,
  author    = {Berg, G. and Gaul, G. and Hagedoorn, H. and Hardt, Arno and Heide, J. A. van der and Hinterberger, F. and Huber, Max and Jahn, R. and Martin, S. and Mayer-Kuckuk, T. and Osterfeld, F. and Paetz gen. Schieck, H. and Prasuhn, D. and Riepe, G. and Rogge, M. and Rossen, P. von and Schult, O. W. B. and Speth, J. and Turek, P.},
  title     = {Studie zum Bau eines kombinierten K{\"u}hler-Synchrotron-Rings an der KFA J{\"u}lich: COSY-Studie. Spezielle Berichte der Kernforschungsanlage J{\"u}lich. Nr. 0242. J{\"u}l-Spez-242},
  publisher = {Kernforschungsanlage},
  address   = {J{\"u}lich},
  pages     = {65 S.},
  year      = {1984},
  language  = {de}
}
@article{BergDemarteauHardtetal.1982,
  author    = {Berg, G. P. A. and Demarteau, M. and Hardt, Arno and H{\"u}rlimann, W. and Martin, S. A. and Meissburger, J. and Oelert, W. and Seyfart, H. and Styczen, B. and K{\"o}hler, M. and Oelrich, I. and Scheerer, J.},
  title     = {High resolution spectroscopy of 102Ru(d, p)103Ru and 104Ru(p, d)103Ru reactions},
  series = {Nuclear Physics A. Vol. 379, iss. 1},
  journal   = {Nuclear Physics A. Vol. 379, iss. 1},
  issn      = {1873-1554 (E-Journal); 0375-9474 (Print)},
  pages     = {93 -- 109},
  year      = {1982},
  language  = {en}
}
@misc{BergBesslerGerlachetal.2009,
  author    = {Berg, Gabriele and Bessler, Cornelius and Gerlach, Jochen and G{\"u}bitz, Georg and Heumann, Sonja and Karl, Wolfgang and Maurer, Karl-Heinz and Remler, Peter and Ribitsch, Doris and Schwab, Helmut and Siegert, Petra and Wieland, Susanne},
  title     = {Mittel enthaltend Proteasen aus Stenotrophomonas maltophilia [Offenlegungsschrift]},
  publisher = {Deutsches Patent- und Markenamt / Europ{\"a}isches Patentamt / USPTO / WIPO},
  address   = {M{\"u}nchen / Den Hague / Washington / Genf},
  pages     = {1 -- 47},
  year      = {2009},
  language  = {de}
}
@article{BergAngererMartinellietal.2013,
  author    = {Berg, Milena and Angerer, Anita and Martinelli, Walter and Hammer, Stephan and Mottaghy, Darius},
  title     = {Erkundung des geothermischen Potenzials eines ehemaligen Untertagebergbaus},
  series = {BBR - Fachmagazin f{\"u}r Brunnen- und Leitungsbau},
  volume    = {64},
  journal   = {BBR - Fachmagazin f{\"u}r Brunnen- und Leitungsbau},
  number    = {6},
  pages     = {46 -- 52},
  year      = {2013},
  language  = {de}
}
@article{BergPostweilerSteuerDankertLeichtScholten2023,
  author    = {Berg-Postweiler, Julia and Steuer-Dankert, Linda and Leicht-Scholten, Carmen},
  title     = {One size does not fit all: Applying antibias trainings in academia},
  series = {The International Journal of Organizational Diversity},
  volume    = {24},
  journal   = {The International Journal of Organizational Diversity},
  number    = {1},
  publisher = {Common Ground Research Networks},
  issn      = {2328-6261 (Print)},
  doi       = {10.18848/2328-6261/CGP/v24i01/1-23},
  pages     = {1 -- 23},
  year      = {2023},
  abstract  = {Antibias training is increasingly demanded and practiced in academia and industry to increase employees' sensitivity to discrimination, racism, and diversity. Under the heading of "Diversity Management," antibias trainings are mainly offered as one-off workshops intending to raise awareness of unconscious biases, create a diversity-affirming corporate culture, promote awareness of the potential of diversity, and ultimately enable the reflection of diversity in development processes. However, coming from childhood education, research and scientific articles on the sustainable effectiveness of antibias in adulthood, especially in academia, are very scarce. In order to fill this research gap, the article aims to explore how sustainable the effects of individual antibias trainings on participants' behavior are. In order to investigate this, participant observation in a qualitative pre-post setting was conducted, analyzing antibias training in an academic context. Two observers actively participated in the training sessions and documented the activities and reflection processes of the participants. Overall, the results question the effectiveness of single antibias trainings and show that a target-group adaptive approach is mandatory owing to the background of the approach in early childhood education. Therefore, antibias work needs to be adapted to the target group's needs and realities of life. Furthermore, the study reveals that single antibias trainings must be embedded in a holistic diversity management approach to stimulate sustainable reflection processes among the target group. This article is one of the first to scientifically evaluate antibias training effectiveness, especially in engineering sciences and the university context.},
  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}
}
@misc{BergerBiselliDinteretal.2000,
  author    = {Berger, Eric G. and Biselli, Manfred and Dinter, Andr{\´e} and Eisenkr{\"a}tzer, Detlef and Kiesewetter, Andr{\´e} and Zeng, Steffen},
  title     = {Chinese-Hamster-Ovary-Zellen zur Produktion von Proteinen},
  pages     = {1 -- 6},
  year      = {2000},
  language  = {de}
}
@masterthesis{Berger2022,
  type      = {Bachelor Thesis},
  author    = {Berger, Fabian},
  title     = {Ford Horizon : Sustainable, Electrical, Autonomus},
  publisher = {FH Aachen},
  address   = {Aachen},
  school      = {Fachhochschule Aachen},
  pages     = {165 Seiten},
  year      = {2022},
  abstract  = {Wie k{\"o}nnte sich das Automobil in den n{\"a}chsten Jahren entwickeln? Das Fahrzeugkonzept „Ford Horizon" wagt einen Blick in die Zukunft. Nachhaltigkeit, Elektrifizierung und autonomes Fahren sind zurzeit treibende Themen der Automobilbranche und sollen vom Konzept aufgegriffen werden. Der „Ford Horizon" {\"u}berzeugt optisch durch eine {\"a}sthetische, minimalistische Designsprache, die ruhig und kraftvoll wirkt. Es werden moderne, nachhaltige Materialalternativen f{\"u}r den Innen- und Außenbereich verwendet. Durch Elektromobilit{\"a}t wird weniger Platz f{\"u}r technische Bauteile ben{\"o}tigt, was mehr Freiraum im Innenbereich schafft. Dieser entstandene Freiraum f{\"u}hrt in Kombination mit autonomem Fahren zu neuen M{\"o}glichkeiten, die in dem Fahrzeugkonzept intelligent genutzt wurden. Ob zum Arbeiten, entspannen oder auch einfach nur, um die Zeit mit den anderen Fahrg{\"a}sten mehr zu genießen - Mit dem smarten Konzept „Ford Horizon" kann Fahrzeit zur Freizeit werden.},
  language  = {de}
}
@misc{Bergerhausen2022,
  type      = {Master Thesis},
  author    = {Bergerhausen, Florian},
  title     = {Die Chance der fiktionalen Literatur : Literatur der Fiktion als Anstoß f{\"u}r Information und Diskurs},
  publisher = {FH Aachen},
  address   = {Aachen},
  year      = {2022},
  abstract  = {Der informative Charakter fiktionaler Texte sollte nicht untersch{\"a}tzt werden. Mit dem Projekt wird durch „Buddenbrooks" von Thomas Mann gezeigt, wie relevante und redebed{\"u}rftige Themen in der Literatur angesprochen werden. Daf{\"u}r gibt es zus{\"a}tzliche Text- und Info-Impulse als erg{\"a}nzendes Buch zum Roman. Neben diesen Vertiefungsb{\"u}chern gibt es eine Inszenierung des Buches mit Beispielen aus den B{\"u}chern. Die Ausstellung kann Teil eines Messestandes sein oder f{\"u}r sich existieren und bietet einen ersten Kontakt mit der Idee des Projektes und mit den B{\"u}chern selbst. Zus{\"a}tzliches Interesse an der Arbeit wird durch Social Media Posts generiert, die den wichtigen Part des Austauschs und der Diskussion f{\"o}rdern, wozu das Projekt auch anregen m{\"o}chte. „Die Chance der fiktionalen Literatur" regt Leser:innen an, fiktionale Literatur anders zu betrachten und einen gr{\"o}ßeren Nutzen aus der Fiktion zu ziehen.},
  language  = {de}
}
@article{BerghoffLanskeSchultzeetal.1988,
  author    = {Berghoff, G. and Lanske, D. and Schultze, K. and Ziemons, Karl},
  title     = {Jets and QCD-effects in muon-nuclean scattering},
  series = {Verhandlungen der Deutschen Physikalischen Gesellschaft},
  volume    = {23},
  journal   = {Verhandlungen der Deutschen Physikalischen Gesellschaft},
  number    = {5},
  isbn      = {0420-0195},
  year      = {1988},
  language  = {en}
}
@inproceedings{BergmannGraebenerWildetal.2019,
  author    = {Bergmann, Kevin and Gr{\"a}bener, Josefine and Wild, Dominik and Ulfers, H. and Czupalla, Markus},
  title     = {Study on thermal stabilization of a GEO-stationary telescope baffling system by integral application of phase change material},
  series = {International Conference on Environmental Systems},
  booktitle = {International Conference on Environmental Systems},
  pages     = {1 -- 14},
  year      = {2019},
  abstract  = {The utilization of phase change material (PCM) for latent heat storage and thermal control of spacecraft has been demonstrated in the past in few missions only. One limiting factor was the fact that all concepts developed so far envisioned the PCM to be applied as an additional capacitor, encapsulated in its own housing, leading to mass, efficiency and accommodation challenges. Recently, the application of PCM within the scan cavity of a GEOS type satellite has been suggested, in order to tackle thermal issues due to direct sun intrusion (Choi, M., 2014). However, the application of PCM in such complex mechanical structures is extremely challenging. A new concept to tackle this issue is currently under development at the FH Aachen University of Applied Sciences. The concept "Infused Thermal Solutions (ITS)" is based on the idea to 3D print metallic structures in their regular functional shape, but double walled with internal lattice support structures, allowing the infusion of a PCM layer directly into the voids and eliminating the need for additional parts and interfaces. Together with OHB System, FH Aachen theoretically studied the application of this technology to the Meteosat Third Generation (MTG) Infra-Red Sounder (IRS) instrument. The study focuses on the scan cavity and entrance baffling assembly (EBA) of the IRS. It consists of thermal analyses, 3D-redesign and bread boarding of a scaled and PCM infused EBA version. In the thermal design of the alternative EBA, PCM was applied directly into the EBA, simulating the worst hot case sun intrusion of the mission. By applying 4kg of PCM (to a 60kg baffle) the EBA temperature excursions during sun intrusion were limited from 140K to 30K, leading to a significant thermo-opto-elastic performance gain. This paper introduces the ITS concept development status.},
  language  = {en}
}
@book{BergmannSchaeferBlomeetal.1997,
  author    = {Bergmann, Ludwig and Sch{\"a}fer, Clemens and Blome, Hans-Joachim and Gobrecht, Heinrich},
  title     = {Lehrbuch der Experimentalphysik ; Bd. 8 : Sterne und Weltraum},
  editor    = {Raith, Wilhelm},
  publisher = {de Gruyter},
  address   = {Berlin [u.a.]},
  isbn      = {3110151731},
  pages     = {XII, 467 S : Ill., graph. Darst.},
  year      = {1997},
  language  = {de}
}
@inproceedings{BergmannGoettenBraunetal.2022,
  author    = {Bergmann, Ole and G{\"o}tten, Falk and Braun, Carsten and Janser, Frank},
  title     = {Comparison and evaluation of blade element methods against RANS simulations and test data},
  series = {CEAS Aeronautical Journal},
  volume    = {13},
  booktitle = {CEAS Aeronautical Journal},
  publisher = {Springer},
  address   = {Wien},
  issn      = {1869-5590 (Online)},
  doi       = {10.1007/s13272-022-00579-1},
  pages     = {535 -- 557},
  year      = {2022},
  abstract  = {This paper compares several blade element theory (BET) method-based propeller simulation tools, including an evaluation against static propeller ground tests and high-fidelity Reynolds-Average Navier Stokes (RANS) simulations. Two proprietary propeller geometries for paraglider applications are analysed in static and flight conditions. The RANS simulations are validated with the static test data and used as a reference for comparing the BET in flight conditions. The comparison includes the analysis of varying 2D aerodynamic airfoil parameters and different induced velocity calculation methods. The evaluation of the BET propeller simulation tools shows the strength of the BET tools compared to RANS simulations. The RANS simulations underpredict static experimental data within 10\% relative error, while appropriate BET tools overpredict the RANS results by 15-20\% relative error. A variation in 2D aerodynamic data depicts the need for highly accurate 2D data for accurate BET results. The nonlinear BET coupled with XFOIL for the 2D aerodynamic data matches best with RANS in static operation and flight conditions. The novel BET tool PropCODE combines both approaches and offers further correction models for highly accurate static and flight condition results.},
  language  = {en}
}
@article{BergmannMoehrenBraunetal.2023,
  author    = {Bergmann, Ole and M{\"o}hren, Felix and Braun, Carsten and Janser, Frank},
  title     = {On the influence of elasticity on swept propeller noise},
  series = {AIAA SCITECH 2023 Forum},
  journal   = {AIAA SCITECH 2023 Forum},
  publisher = {AIAA},
  doi       = {10.2514/6.2023-0210},
  year      = {2023},
  abstract  = {High aerodynamic efficiency requires propellers with high aspect ratios, while propeller sweep potentially reduces noise. Propeller sweep and high aspect ratios increase elasticity and coupling of structural mechanics and aerodynamics, affecting the propeller performance and noise. Therefore, this paper analyzes the influence of elasticity on forward-swept, backward-swept, and unswept propellers in hover conditions. A reduced-order blade element momentum approach is coupled with a one-dimensional Timoshenko beam theory and Farassat's formulation 1A. The results of the aeroelastic simulation are used as input for the aeroacoustic calculation. The analysis shows that elasticity influences noise radiation because thickness and loading noise respond differently to deformations. In the case of the backward-swept propeller, the location of the maximum sound pressure level shifts forward by 0.5 °, while in the case of the forward-swept propeller, it shifts backward by 0.5 °. Therefore, aeroacoustic optimization requires the consideration of propeller deformation.},
  language  = {en}
}
@article{BergmannDemuthSander2011,
  author    = {Bergmann, Sandra and Demuth, Bastian and Sander, Volker},
  title     = {A Web Framework for Workflow Submission and Monitoring via UNICORE 6 based on Distributable Scientific Workflow Templates},
  series = {UNICORE Summit 2011 : proceedings, 7-8 July 2011, Torun, Poland / Mathilde Romberg ... (Eds.)},
  journal   = {UNICORE Summit 2011 : proceedings, 7-8 July 2011, Torun, Poland / Mathilde Romberg ... (Eds.)},
  publisher = {Forschungszentrum J{\"u}lich},
  address   = {J{\"u}lich},
  isbn      = {9783893367504},
  pages     = {45 -- 50},
  year      = {2011},
  language  = {en}
}
@article{BergsMonakhovaDiehletal.2021,
  author    = {Bergs, Michel and Monakhova, Yulia and Diehl, Bernd W. and Konow, Christopher and V{\"o}lkering, Georg and Pude, Ralf and Schulze, Margit},
  title     = {Lignins isolated via catalyst-free organosolv pulping from Miscanthus x giganteus, M. sinensis, M. robustus and M. nagara: a comparative study},
  series = {Molecules},
  volume    = {26},
  journal   = {Molecules},
  number    = {4},
  publisher = {MDPI},
  address   = {Basel},
  issn      = {1420-3049},
  doi       = {10.3390/molecules26040842},
  year      = {2021},
  abstract  = {As a low-input crop, Miscanthus offers numerous advantages that, in addition to agricultural applications, permits its exploitation for energy, fuel, and material production. Depending on the Miscanthus genotype, season, and harvest time as well as plant component (leaf versus stem), correlations between structure and properties of the corresponding isolated lignins differ. Here, a comparative study is presented between lignins isolated from M. x giganteus, M. sinensis, M. robustus and M. nagara using a catalyst-free organosolv pulping process. The lignins from different plant constituents are also compared regarding their similarities and differences regarding monolignol ratio and important linkages. Results showed that the plant genotype has the weakest influence on monolignol content and interunit linkages. In contrast, structural differences are more significant among lignins of different harvest time and/or season. Analyses were performed using fast and simple methods such as nuclear magnetic resonance (NMR) spectroscopy. Data was assigned to four different linkages (A: β-O-4 linkage, B: phenylcoumaran, C: resinol, D: β-unsaturated ester). In conclusion, A content is particularly high in leaf-derived lignins at just under 70\% and significantly lower in stem and mixture lignins at around 60\% and almost 65\%. The second most common linkage pattern is D in all isolated lignins, the proportion of which is also strongly dependent on the crop portion. Both stem and mixture lignins, have a relatively high share of approximately 20\% or more (maximum is M. sinensis Sin2 with over 30\%). In the leaf-derived lignins, the proportions are significantly lower on average. Stem samples should be chosen if the highest possible lignin content is desired, specifically from the M. x giganteus genotype, which revealed lignin contents up to 27\%. Due to the better frost resistance and higher stem stability, M. nagara offers some advantages compared to M. x giganteus. Miscanthus crops are shown to be very attractive lignocellulose feedstock (LCF) for second generation biorefineries and lignin generation in Europe.},
  language  = {en}
}
@phdthesis{Berndt1972,
  author    = {Berndt, Heinz},
  title     = {Zur Synthese der Sequenz 60-84[Ala71, Gly72, Val73] des Schweineproinsulins als monomeres cyclisches Bis-Cystinpeptidderivat},
  address   = {Aachen},
  pages     = {115 S.},
  year      = {1972},
  language  = {de}
}