@article{TranEbeling2021, author = {Tran, Duc Hung and Ebeling, Felix}, title = {Die risikoad{\"a}quate Bestimmung von Eigenkapitalkosten bei konzerninternen Routinefunktionen}, series = {Der Betrieb}, volume = {74}, journal = {Der Betrieb}, number = {29}, issn = {0005-9935}, pages = {1553 -- 1560}, year = {2021}, abstract = {Eigenkapitalkosten sind eine wesentliche Determinante bei der Wertbestimmung von Unternehmen und Unternehmensteilen. Die Eigenkapitalkosten werden regelm{\"a}ßig mittels des CAPM bestimmt. F{\"u}r sog. konzerninterne Routinefunktionen mit geringem Risiko stellt diese Bestimmung mittels CAPM ein Problem dar, da b{\"o}rsennotierte Peergroups f{\"u}r eine zuverl{\"a}ssige Bestimmung des Beta-Faktors meist nicht identifizierbar sind. Damit ergeben sich bei Bewertungen von Routineunternehmen Unsicherheiten und Konfliktpotenzial in steuerlichen Betriebspr{\"u}fungen. Dieser Beitrag gibt einen {\"U}berblick der in der Praxis genutzten Ans{\"a}tze und stellt eine theoretische Fundierung zur Bestimmung der Eigenkapitalkosten von konzerninternen Routinefunktionen vor. Dabei wird verdeutlicht, dass Eigenkapitalkosten von konzerninternen Routinefunktionen nicht denen des Gesamtkonzerns entsprechen und Praktikerans{\"a}tze eine grunds{\"a}tzliche Berechtigung besitzen.}, language = {de} } @article{Tran2011, author = {Tran, Duc Hung}, title = {Corporate Governance und Eigenkapitalkosten - Bestandsaufnahme des Schrifttums unter besonderer Ber{\"u}cksichtigung des Informationsaspektes und Forschungsperspektiven}, series = {Zeitschrift f{\"u}r Betriebswirtschaft}, volume = {81}, journal = {Zeitschrift f{\"u}r Betriebswirtschaft}, publisher = {Springer}, address = {Berlin}, issn = {1861-8928}, doi = {10.1007/s11573-011-0461-z}, pages = {551 -- 585}, year = {2011}, language = {de} } @article{Tran2014, author = {Tran, Duc Hung}, title = {Multiple corporate governance attributes and the cost of capital - Evidence from Germany}, series = {The British Accounting Review}, volume = {46}, journal = {The British Accounting Review}, number = {2}, publisher = {Elsevier}, address = {Amsterdam}, issn = {0890-8389}, doi = {https://doi.org/10.1016/j.bar.2014.02.003}, pages = {179 -- 197}, year = {2014}, abstract = {This paper investigates the extent to which corporate governance affects the cost of debt and equity capital of German exchange-listed companies. I examine corporate governance along three dimensions: financial information quality, ownership structure and board structure. The results suggest that firms with high levels of financial transparency and bonus compensations face lower cost of equity. In addition, block ownership is negatively related to firms' cost of equity when the blockholders are other firms, managers or founding-family members. Consistent with the conjecture that agency costs increase with firm size, I find significant cost of debt effects only in the largest German companies. Here, the creditors demand lower cost of debt from firms with block ownerships held by corporations or banks. My findings demonstrate that a uniform set of governance attributes is unlikely to satisfy suppliers of debt and equity capital equally.}, language = {en} } @article{Tran2011, author = {Tran, Duc Hung}, title = {Die Bilanzierung immaterieller Verm{\"o}gensgegenst{\"a}nde nach BilMoG: Normative Erkenntnisse empirischer Befunde}, series = {KoR Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung}, volume = {11}, journal = {KoR Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung}, issn = {1437-8981}, pages = {538 -- 542}, year = {2011}, language = {de} } @article{Tran2011, author = {Tran, Duc Hung}, title = {Wirkungslosigkeit der Entsprechenserkl{\"a}rung gem. \S161 AktG}, series = {Betriebs-Berater: BB ; Recht, Wirtschaft, Steuern}, volume = {66}, journal = {Betriebs-Berater: BB ; Recht, Wirtschaft, Steuern}, publisher = {Beck}, address = {M{\"u}nchen}, issn = {0340-7918}, pages = {2025}, year = {2011}, abstract = {Das Ziel des Deutschen Corporate Governance Kodex (DCGK) besteht in der Verbesserung der Transparenz und Qualit{\"a}t der deutschen Corporate Governance, wobei die Sanktionierung der Nichteinhaltung des DCGK einzig durch etwaige Kapitalmarktreaktionen erfolgt. Folgende Befunde sprechen jedoch daf{\"u}r, dass durch die Abgabe der Entsprechenserkl{\"a}rung gem. \S 161 AktG die f{\"u}r das Enforcement des Kodex angenommene Selbstregulierung durch den Kapitalmarkt nicht stattfindet, und demnach Verbesserungsbedarf besteht}, language = {de} } @article{TopcuMadabhushiStaat2022, author = {Top{\c{c}}u, Murat and Madabhushi, Gopal S.P. and Staat, Manfred}, title = {A generalized shear-lag theory for elastic stress transfer between matrix and fibres having a variable radius}, series = {International Journal of Solids and Structures}, volume = {239-240}, journal = {International Journal of Solids and Structures}, number = {Art. No. 111464}, publisher = {Elsevier}, address = {New York, NY}, issn = {0020-7683}, doi = {10.1016/j.ijsolstr.2022.111464}, year = {2022}, abstract = {A generalized shear-lag theory for fibres with variable radius is developed to analyse elastic fibre/matrix stress transfer. The theory accounts for the reinforcement of biological composites, such as soft tissue and bone tissue, as well as for the reinforcement of technical composite materials, such as fibre-reinforced polymers (FRP). The original shear-lag theory proposed by Cox in 1952 is generalized for fibres with variable radius and with symmetric and asymmetric ends. Analytical solutions are derived for the distribution of axial and interfacial shear stress in cylindrical and elliptical fibres, as well as conical and paraboloidal fibres with asymmetric ends. Additionally, the distribution of axial and interfacial shear stress for conical and paraboloidal fibres with symmetric ends are numerically predicted. The results are compared with solutions from axisymmetric finite element models. A parameter study is performed, to investigate the suitability of alternative fibre geometries for use in FRP.}, language = {en} } @misc{TopcuMadabhushiStaat2022, author = {Topcu, Murat and Madabhushi, Gopal Santana Phani and Staat, Manfred}, title = {Datasets from FEM Simulations done with COMSOL Multiphysics and Code_Aster}, doi = {10.6084/m9.figshare.19333295.v2}, year = {2022}, abstract = {Datasets from FEM Simulations done with COMSOL Multiphysics and Code_Aster for an elastic stress transfer between matrix and fibres having a variable radius.}, language = {en} } @inproceedings{TomićPennaDeJongetal.2020, author = {Tomić, Igor and Penna, Andrea and DeJong, Matthew and Butenweg, Christoph and Correia, Ant{\´o}nio A. and Candeias, Paulo X. and Senaldi, Ilaria and Guerrini, Gabriele and Malomo, Daniele and Beyer, Katrin}, title = {Seismic testing of adjacent interacting masonry structures}, series = {12th International Conference on Structural Analysis of Historical Constructions (SAHC 2020)}, booktitle = {12th International Conference on Structural Analysis of Historical Constructions (SAHC 2020)}, doi = {10.23967/sahc.2021.234}, pages = {1 -- 12}, year = {2020}, abstract = {In many historical centres in Europe, stone masonry buildings are part of building aggregates, which developed when the layout of the city or village was densified. In these aggregates, adjacent buildings share structural walls to support floors and roofs. Meanwhile, the masonry walls of the fa{\c{c}}ades of adjacent buildings are often connected by dry joints since adjacent buildings were constructed at different times. Observations after for example the recent Central Italy earthquakes showed that the dry joints between the building units were often the first elements to be damaged. As a result, the joints opened up leading to pounding between the building units and a complicated interaction at floor and roof beam supports. The analysis of such building aggregates is very challenging and modelling guidelines do not exist. Advances in the development of analysis methods have been impeded by the lack of experimental data on the seismic response of such aggregates. The objective of the project AIMS (Seismic Testing of Adjacent Interacting Masonry Structures), included in the H2020 project SERA, is to provide such experimental data by testing an aggregate of two buildings under two horizontal components of dynamic excitation. The test unit is built at half-scale, with a two-storey building and a one-storey building. The buildings share one common wall while the fa{\c{c}}ade walls are connected by dry joints. The floors are at different heights leading to a complex dynamic response of this smallest possible building aggregate. The shake table test is conducted at the LNEC seismic testing facility. The testing sequence comprises four levels of shaking: 25\%, 50\%, 75\% and 100\% of nominal shaking table capacity. Extensive instrumentation, including accelerometers, displacement transducers and optical measurement systems, provides detailed information on the building aggregate response. Special attention is paid to the interface opening, the globa}, language = {en} } @inproceedings{TomicPennaDeJongetal.2020, author = {Tomic, Igor and Penna, Andrea and DeJong, Matthew and Butenweg, Christoph and Senaldi, Ilaria and Guerrini, Gabriele and Malomo, Daniele and Beyer, Katrin}, title = {Blind predictions of shake table testing of aggregate masonry buildings}, series = {17th World Conference on Earthquake Engineering, Sendai, Japan, September 27 to October 2, 2021.}, booktitle = {17th World Conference on Earthquake Engineering, Sendai, Japan, September 27 to October 2, 2021.}, year = {2020}, abstract = {In many historical centers in Europe, stone masonry is part of building aggregates, which developed when the layout of the city or village was densified. The analysis of such building aggregates is very challenging and modelling guidelines missing. Advances in the development of analysis methods have been impeded by the lack of experimental data on the seismic response of such aggregates. The SERA project AIMS (Seismic Testing of Adjacent Interacting Masonry Structures) provides such experimental data by testing an aggregate of two buildings under two horizontal components of dynamic excitation. With the aim to advance the modelling of unreinforced masonry aggregates, a blind prediction competition is organized before the experimental campaign. Each group has been provided a complete set of construction drawings, material properties, testing sequence and the list of measurements to be reported. The applied modelling approaches span from equivalent frame models to Finite Element models using shell elements and discrete element models with solid elements. This paper compares the first entries, regarding the modelling approaches, results in terms of base shear, roof displacements, interface openings, and the failure modes.}, language = {en} } @masterthesis{Toma2022, type = {Bachelor Thesis}, author = {Toma, Paul}, title = {Scriptum : Geochronologische Darstellung der Schriftentstehung vom 33. Jh. v. Chr. bis heute}, publisher = {FH Aachen}, address = {Aachen}, pages = {159 Seiten}, year = {2022}, abstract = {Scriptum ist ein Interface mit Installationscharakter, welches die geschichtliche Entstehung von Schriftsystemen aus einer geochronologischen Perspektive darstellt. Die Installation wurde haupts{\"a}chlich f{\"u}r Museumsausstellungen konzipiert und besteht aus einer Wandprojektion, die durch iPads im Raum von mehreren Nutzern gleichzeitig gesteuert werden kann. Auf der Projektion sind alle 145 von Noto Sans unterst{\"u}tzten Schriftsysteme zu finden, die nach ihrer {\"o}rtlichen Entstehung auf einer Weltkarte platziert wurden. Die Arbeit beruht auf dem wissenschaftlichen Datensatz aus dem Projekt „The World's Writing Systems" aufrufbar unter www.worldswritingsystems.org. Neben dem Informierungszweck dient die Installation auch als ein Ausrufezeichen f{\"u}r die Idee, dass Schrift ein wichtiger Aspekt unseres Kulturerbes ist und als ein Spiegel f{\"u}r die Evolution der Menschheit betrachtet werden kann.}, language = {de} } @inproceedings{TischbeinKeanVertgewalletal.2023, author = {Tischbein, Franziska and Kean, Kilian and Vertgewall, Chris Martin and Ulbig, Andreas and Altherr, Lena}, title = {Determination of the topology of low-voltage distribution grids using cluster methods}, series = {27th International Conference on Electricity Distribution (CIRED 2023)}, booktitle = {27th International Conference on Electricity Distribution (CIRED 2023)}, publisher = {IEEE}, isbn = {978-1-83953-855-1}, doi = {10.1049/icp.2023.0478}, pages = {1 -- 5}, year = {2023}, abstract = {Due to the decarbonization of the energy sector, the electric distribution grids are undergoing a major transformation, which is expected to increase the load on the operating resources due to new electrical loads and distributed energy resources. Therefore, grid operators need to gradually move to active grid management in order to ensure safe and reliable grid operation. However, this requires knowledge of key grid variables, such as node voltages, which is why the mass integration of measurement technology (smart meters) is necessary. Another problem is the fact that a large part of the topology of the distribution grids is not sufficiently digitized and models are partly faulty, which means that active grid operation management today has to be carried out largely blindly. It is therefore part of current research to develop methods for determining unknown grid topologies based on measurement data. In this paper, different clustering algorithms are presented and their performance of topology detection of low voltage grids is compared. Furthermore, the influence of measurement uncertainties is investigated in the form of a sensitivity analysis.}, language = {en} } @article{TippkoetterWollnySucketal.2014, author = {Tippk{\"o}tter, Nils and Wollny, Steffen and Suck, Kirstin and Sohling, Ulrich and Ruf, Friedrich and Ulber, Roland}, title = {Recycling of spent oil bleaching earth as source of glycerol for the anaerobic production of acetone, butanol, and ethanol with Clostridium diolis and lipolytic Clostridium lundense}, series = {Engineering in Life Sciences}, volume = {14}, journal = {Engineering in Life Sciences}, number = {4}, publisher = {Wiley-VCH}, address = {Weinheim}, issn = {1618-2863}, doi = {10.1002/elsc.201300113}, pages = {425 -- 432}, year = {2014}, abstract = {A major part of edible oil is subjected to bleaching procedures, primarily with minerals applied as adsorbers. Their recycling is currently done either by regaining the oil via organic solvent extraction or by using the spent bleaching earth (SBE) as additive for animal feed, etc. As a new method, the reutilization of the by-product SBE for the microbiologic formation of acetone, butanol, and ethanol (ABE) is presented as proof-of-concept. The SBE was taken from a palm oil cleaning process. The recycling concept is based on the application of lipolytic clostridia strains. Due to considerably long fermentation times, co-fermentation with Candida rugosa and enzymatic hydrolyses of the bound oil with a subsequent clostridia fermentation are shown as alternative routes. Anaerobic fermentations under comparison of different clostridia strains were performed with glycerol media, enzymatically hydrolyzed palm oil and SBE. Solutes, side product compositions and productivities were quantified via HPLC. A successful production of ABE solutes from SBE has been done with a yield of 0.15 g butanol per gram of bound glycerol. Thus, the biotechnological recycling of the waste stream is possible in principle. Inhibition of the substrate suspension has been observed. A chromatographic ion-exchange of substrates increased the biomass concentration.}, language = {en} } @article{TippkoetterWollnyKampeisetal.2011, author = {Tippk{\"o}tter, Nils and Wollny, S. and Kampeis, P. and Oster, J. and Schneider, H. and Ulber, R.}, title = {Magnetseparation von Proteinen : Separation von Zielmolek{\"u}len durch hochselektive Aptamere}, series = {GIT Labor-Fachzeitschrift}, volume = {55}, journal = {GIT Labor-Fachzeitschrift}, number = {10}, publisher = {Wiley}, address = {Weinheim}, pages = {666}, year = {2011}, abstract = {Durch die Kombination von Oligonukleotid-Liganden (Aptameren) hoher Bindungsaffinit{\"a}ten mit hochselektiv abtrennbaren magnetisierbaren Mikropartikeln wird eine einstufige Separation von Zielmolek{\"u}len aus mikrobiologischen Produktionsans{\"a}tzen m{\"o}glich. Die Aptamere werden hierf{\"u}r reversibel auf den Partikeloberfl{\"a}chen gebunden und f{\"u}r die spezifische Isolierung von Bioprodukten eingesetzt. Die Abtrennung der beladenen Partikel erfolgt durch einen neuen Rotor-Stator-Separator mit Hochgradient-Magnetfeld.}, language = {de} } @techreport{TippkoetterWagner2019, author = {Tippk{\"o}tter, Nils and Wagner, Sebastian}, title = {Biomimetischer Klebstoff aus ligninhaltigen Pflanzenresten (Teilvorhaben 1 und 2) : Schlussbericht zum Vorhaben : Laufzeit: 01.01.2016 bis 31.03.2019}, publisher = {FH Aachen}, address = {J{\"u}lich}, doi = {10.2314/KXP:169732777X}, pages = {109 S.}, year = {2019}, language = {de} } @article{TippkoetterStueckmannKrolletal.2009, author = {Tippk{\"o}tter, Nils and St{\"u}ckmann, Henning and Kroll, Stephen and Winkelmann, Gunda and Noack, Udo and Scheper, Thomas and Ulber, Roland}, title = {A semi-quantitative dipstick assay for microcystin}, series = {Analytical and Bioanalytical Chemistry}, volume = {394}, journal = {Analytical and Bioanalytical Chemistry}, number = {3}, publisher = {springer}, address = {Berlin}, issn = {1618-2650}, doi = {10.1007/s00216-009-2750-8}, pages = {863 -- 869}, year = {2009}, abstract = {An immunochromatographic lateral flow dipstick assay for the fast detection of microcystin-LR was developed. Colloid gold particles with diameters of 40 nm were used as red-colored antibody labels for the visual detection of the antigen. The new dipstick sensor is capable of detecting down to 5 µg·l-1 (ppb; total inversion of the color signal) or 1 ppb (observation of color grading) of microcystin-LR. The course of the labeling reaction was observed via spectrometric wave shifts caused by the change of particle size during the binding of antibodies. Different stabilizing reagents showed that especially bovine serum albumin (BSA) and casein increase the assays sensitivity and the conjugate stability. Performance of the dipsticks was quantified by pattern processing of capture zone CCD images. Storage stability of dipsticks and conjugate suspensions over 115 days under different conditions were monitored. The ready-to-use dipsticks were successfully tested with microcystin-LR-spiked samples of outdoor drinking- and salt water and applied to the tissue of microcystin-fed mussels.}, language = {en} } @inproceedings{TippkoetterStueckmannWinkelmannetal.2007, author = {Tippk{\"o}tter, Nils and St{\"u}ckmann, H. and Winkelmann, G. and Noack, U. and Beutel, S. and Scheper, T. and Ulber, R.}, title = {Optimisation of antibody-labelling of gold colloids for their application in an immunchromatographic assay for microcystin-LR}, series = {European BioPerspectives : celebrating the 25th DECHEMA annual convention of biotechnologists ; 30 May - 1 June 2007, Cologne, Germany ; book of abstracts ; abstracts, poster programme}, booktitle = {European BioPerspectives : celebrating the 25th DECHEMA annual convention of biotechnologists ; 30 May - 1 June 2007, Cologne, Germany ; book of abstracts ; abstracts, poster programme}, publisher = {Dechema}, address = {Frankfurt am Main}, pages = {126}, year = {2007}, language = {en} } @inproceedings{TippkoetterSchuenemannChristmannetal.2008, author = {Tippk{\"o}tter, Nils and Sch{\"u}nemann, V. and Christmann, R. and Pasteur, A. and Schweizer, J. and Ulber, R.}, title = {Bioaffinity Layering magnetisierbarer Mikro- und Nanopartikel}, series = {Technische Systeme f{\"u}r die Lebenswissenschaften : 14. Heiligenst{\"a}dter Kolloquium, Heilbad Heiligenstadt, 22.09. - 24.09.2008}, booktitle = {Technische Systeme f{\"u}r die Lebenswissenschaften : 14. Heiligenst{\"a}dter Kolloquium, Heilbad Heiligenstadt, 22.09. - 24.09.2008}, editor = {Beckmann, Dieter}, address = {Heiligenstadt}, isbn = {978-3-00-025695-0}, pages = {97 -- 98}, year = {2008}, language = {de} } @article{TippkoetterRoikaewUlberetal.2010, author = {Tippk{\"o}tter, Nils and Roikaew, Wipa and Ulber, Roland and Hoffmann, Alexander and Denzler, Hans-J{\"o}rg and Buchholz, Heinrich}, title = {Paracoccus denitrificans for the effluent recycling during continuous denitrification of liquid food}, series = {Biotechnology Progress}, volume = {26}, journal = {Biotechnology Progress}, number = {3}, publisher = {Wiley}, address = {Hoboken, NJ}, issn = {8756-7938}, doi = {10.1002/btpr.384}, pages = {756 -- 762}, year = {2010}, abstract = {Nitrate is an undesirable component of several foods. A typical case of contamination with high nitrate contents is whey concentrate, containing nitrate in concentrations up to 25 l. The microbiological removal of nitrate by Paracoccus denitrificans under formation of harmless nitrogen in combination with a cell retention reactor is described here. Focus lies on the resource-conserving design of a microbal denitrification process. Two methods are compared. The application of polyvinyl alcohol-immobilized cells, which can be applied several times in whey feed, is compared with the implementation of a two step denitrification system. First, the whey concentrate's nitrate is removed by ion exchange and subsequently the eluent regenerated by microorganisms under their retention by crossflow filtration. Nitrite and nitrate concentrations were determined by reflectometric color measurement with a commercially available Reflectoquant® device. Correction factors for these media had to be determined. During the pilot development, bioreactors from 4 to 250 mg·L-1 and crossflow units with membrane areas from 0.02 to 0.80 m2 were examined. Based on the results of the pilot plants, a scaling for the exemplary process of denitrifying 1,000 tons per day is discussed.}, language = {en} } @article{TippkoetterRoikaewUlber2008, author = {Tippk{\"o}tter, Nils and Roikaew, W. and Ulber, R.}, title = {Nitrate removal from whey concentrate with biotechnological regeneration of the waste water}, series = {European dairy magazine : EDM}, journal = {European dairy magazine : EDM}, number = {1}, isbn = {0936-6318}, pages = {30 -- 32}, year = {2008}, language = {en} } @inproceedings{TippkoetterRoikaewUlber2008, author = {Tippk{\"o}tter, Nils and Roikaew, W. and Ulber, R.}, title = {An automated pilot plant for the bioengineering processing of concentrated whey}, series = {European BioPerspectives : in cooperation with BIOTECHNICA 2008 : 7 - 9 October 2008 Hannover, Germany ; book of abstracts ; abstracts, poster programme}, booktitle = {European BioPerspectives : in cooperation with BIOTECHNICA 2008 : 7 - 9 October 2008 Hannover, Germany ; book of abstracts ; abstracts, poster programme}, publisher = {Dechema}, address = {Frankfurt am Main}, pages = {98}, year = {2008}, language = {en} }