@article{Bernecker2010, author = {Bernecker, Andreas}, title = {A European Private Company: Is Europe's single legal form for SMEs close to approval?}, series = {Research Briefing}, journal = {Research Briefing}, publisher = {Deutsche Bank Research}, address = {Frankfurt a. M.}, issn = {2193-5955}, year = {2010}, abstract = {This Research Briefing, issued in July 2010, concluded that: - Small and medium-sized enterprises (SMEs) in Europe have long called for a matching legal form valid across the EU (similar to that of the European company (SE) for large firms) - The main benefits would be the availability of uniform Europe-wide company structures, significant cost reductions for businesses and further integration of the internal market - Given the differing national views regarding the concrete features of the new legal form there is currently no sign of an agreement being reached at the European level in the short term; however, it is possible that progress will be made in negotiations during the year - The key issues being discussed in depth are company formation, transnationality and employee participation rights in the new European private company (SPE).}, language = {en} } @article{GrottkeBraunschweigPhilippenetal.2010, author = {Grottke, O. and Braunschweig, T. and Philippen, B. and Gatzweiler, Karl-Heinz and Gronloh, N. and Staat, Manfred and Rossaint, R. and Tolba, R.}, title = {A new model for blunt liver injuries in the swine}, series = {European Surgical Research}, volume = {44}, journal = {European Surgical Research}, number = {2}, publisher = {Karger}, address = {Basel}, issn = {1421-9921}, doi = {10.1159/000265053}, pages = {65 -- 73}, year = {2010}, abstract = {Background: To elaborate the impact of new haemostatic agents we developed an instrument for the pressure-controlled induction of blunt liver injuries in a porcine animal model. Materials and Methods: A dilutional coagulopathy of 80\% of animal blood volume was induced in 9 anaesthetized pigs. Animals were randomly assigned to be injured with a force of 112 Newton (N) (n = 1), 224 ± 19 N (n = 4) or 355 ± 35 N (n = 4). The impact of injury was measured by blood loss, survival time and coagulation parameters. Liver histology was obtained to evaluate the degree of liver injury. Results: The profound haemodilution resulted in a significant alteration of all coagulation parameters. After inflicting the injury with 355 ± 35 N, both the survival time (30 ± 9 min; p = 0.006) and blood loss (68 ± 16 ml min-1, p = 0.002) were significantly different as compared to injuries with 224 ± 19 N (survival time: 76 ± 20 min, blood loss: 23 ± 4 ml min-1). In contrast, an injury with 112 N led to an insignificant blood loss of only 239 ml. Conclusion: We developed a pressure-controlled clamp that allows for the induction of blunt liver traumas with highly reproducible injuries with a positive correlation with blood loss and survival.}, language = {en} } @article{HirschfeldLustfeldReisseletal.2010, author = {Hirschfeld, Julian A. and Lustfeld, Hans and Reißel, Martin and Steffen, Bernhard}, title = {A novel scheme for precise diagnostics and effective stabilization of currents in a fuel cell stack}, series = {International Journal of Energy Research}, volume = {34}, journal = {International Journal of Energy Research}, number = {3}, publisher = {Wiley}, address = {London}, issn = {0363-907X}, doi = {10.1002/er.1662}, pages = {293 -- 301}, year = {2010}, abstract = {A novel scheme for detecting inhomogeneous internal currents in a fuel cell stack is presented. In this paper the scheme is investigated for the case that the flow field plates consist of graphite. Then plates of high conductivity, e.g. aluminium between the flow field plates together with small slits in these plates have three effects: (a) Whenever a local inhomogeneity of the electric current occurs at a particular cell in the stack, this will induce a surface current close to that cell perpendicular to the averaged current. This current can be detected. (b) The plates of high conductivity completely prevent the inhomogeneities from spreading to neighbouring cells. (c) Even at the particular cell the inhomogeneity is suppressed as far as possible. Thus this scheme leads to much better diagnostic possibilities and at the same time reduces electric instabilities to an extent, where they probably become harmless. This scheme will first be explained for a simple model to clarify the idea. However, very precise three dimensional computations using realistic parameters are presented, corroborating the results of the simple model.}, language = {en} } @article{FrauenrathHezelRenzetal.2010, author = {Frauenrath, Tobias and Hezel, Fabian and Renz, Wolfgang and de Geyer d'Orth, Thibaut and Dieringer, Matthias and von Knobelsdorf-Brenkenhoff, Florian and Prothmann, Marcel and Schulz-Menger, Jeanette and Niendorf, Thoralf}, title = {Acoustic cardiac triggering: a practical solution for synchronization and gating of cardiovascular magnetic resonance at 7 Tesla}, series = {Journal of Cardiovascular Magnetic Resonance}, volume = {12}, journal = {Journal of Cardiovascular Magnetic Resonance}, number = {1}, publisher = {Elsevier}, address = {Amsterdam}, issn = {1532-429X}, doi = {10.1186/1532-429X-12-67}, year = {2010}, abstract = {Background To demonstrate the applicability of acoustic cardiac triggering (ACT) for imaging of the heart at ultrahigh magnetic fields (7.0 T) by comparing phonocardiogram, conventional vector electrocardiogram (ECG) and traditional pulse oximetry (POX) triggered 2D CINE acquisitions together with (i) a qualitative image quality analysis, (ii) an assessment of the left ventricular function parameter and (iii) an examination of trigger reliability and trigger detection variance derived from the signal waveforms. Results ECG was susceptible to severe distortions at 7.0 T. POX and ACT provided waveforms free of interferences from electromagnetic fields or from magneto-hydrodynamic effects. Frequent R-wave mis-registration occurred in ECG-triggered acquisitions with a failure rate of up to 30\% resulting in cardiac motion induced artifacts. ACT and POX triggering produced images free of cardiac motion artefacts. ECG showed a severe jitter in the R-wave detection. POX also showed a trigger jitter of approximately Δt = 72 ms which is equivalent to two cardiac phases. ACT showed a jitter of approximately Δt = 5 ms only. ECG waveforms revealed a standard deviation for the cardiac trigger offset larger than that observed for ACT or POX waveforms. Image quality assessment showed that ACT substantially improved image quality as compared to ECG (image quality score at end-diastole: ECG = 1.7 ± 0.5, ACT = 2.4 ± 0.5, p = 0.04) while the comparison between ECG vs. POX gated acquisitions showed no significant differences in image quality (image quality score: ECG = 1.7 ± 0.5, POX = 2.0 ± 0.5, p = 0.34). Conclusions The applicability of acoustic triggering for cardiac CINE imaging at 7.0 T was demonstrated. ACT's trigger reliability and fidelity are superior to that of ECG and POX. ACT promises to be beneficial for cardiovascular magnetic resonance at ultra-high field strengths including 7.0 T.}, language = {en} } @article{GebhardtSchmidtHoetteretal.2010, author = {Gebhardt, Andreas and Schmidt, Frank-Michael and H{\"o}tter, Jan-Steffen and Sokalla, Wolfgang and Sokalla, Patrick}, title = {Additive manufacturing by selective laser melting the realizer desktop machine and its application for the dental industry}, series = {Physics Procedia}, volume = {5 B}, journal = {Physics Procedia}, number = {2}, publisher = {Elsevier}, address = {Amsterdam}, issn = {1875-3892}, doi = {10.1016/j.phpro.2010.08.082}, pages = {543 -- 549}, year = {2010}, abstract = {Additive Manufacturing of metal parts by Selective Laser Melting has become a powerful tool for the direct manufacturing of complex parts mainly for the aerospace and medical industry. With the introduction of its desktop machine, Realizer targeted the dental market. The contribution describes the special features of the machine, discusses details of the process and shows manufacturing results focused on metal dental devices.}, language = {en} } @article{ZhubanovaAknazarovMansurovetal.2010, author = {Zhubanova, Azhar A. and Aknazarov, S. K. and Mansurov, Zulkhair and Digel, Ilya and Kozhalakova, A. A. and Akimbekov, Nuraly S. and O'Heras, Carlos and Tazhibayeva, S. and Artmann, Gerhard and Temiz Artmann, Ayseg{\"u}l}, title = {Adsorption of bacterial Lipopolysaccharides and blood plasma proteins on modified carbonized materials}, year = {2010}, abstract = {Bacterial lipopolysaccharides (endotoxins) show strong biological effects at very low concentrations in human beings and many animals when entering the blood stream. These include affecting structure and function of organs and cells, changing metabolic functions, raising body temperature, triggering the coagulation cascade, modifying hemodynamics and causing septic shock. Because of this toxicity, the removal of even minute amounts is essential for safe parenteral administration of drugs and also for septic shock patients' care. The absence of a general method for endotoxin removal from liquid interfaces urgently requires finding new methods and materials to overcome this gap. Nanostructured carbonized plant parts is a promising material that showed good adsorption properties due to its vast pore network and high surface area. The aim of this study was comparative measurement of endotoxin- and blood proteins-related adsorption rate and adsorption capacity for different carboneous materials produced at different temperatures and under different surface modifications. As a main surface modificator, positively cbarged polymer, polyethileneimine (PEl) was used. Activated carbon materials showed good adsorption properties for LPS and some proteins used in the experiments. During the batch experiments, several techniques (dust removal, autoclaving) were used and optimized for improving the material's adsorption behavior. Also, with the results obtained it was possible to differentiate the materials according to their adsorption capacity and kinetic characteristics. Modification of the surface apparently has not affected hemoglobin binding to the adsorbent's surface. Obtained adsorption isotherms can be used as a powerful tool for designing of future column-based setups for blood purification from LPS, which is especially important for septic shock treatment.}, subject = {Kohlenstofffaser}, 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{Jacobs2010, author = {Jacobs, Stephan}, title = {Agilit{\"a}t in Großprojekten durch „Integration Driven Design" : ein Erfahrungsbericht}, series = {Softwaretechnik-Trends (STT)}, volume = {30}, journal = {Softwaretechnik-Trends (STT)}, number = {3}, publisher = {GI - Gesellschaft f{\"u}r Informatik}, address = {Bonn}, issn = {0720-8928}, pages = {4 Seiten}, year = {2010}, abstract = {Der folgende Bericht fasst Erfahrungen zusammen, die in großen Entwicklungsprojekten der Firma Ericsson {\"u}ber mehrere Jahre gesammelt wurden. Ziel war dabei nicht, agile Methoden und Techniken einzusetzen - Agilit{\"a}t war zu der Zeit noch kein Hype-Thema. Vielmehr wurden Schw{\"a}chen in den eigenen Projekten identifiziert und verbessert. Der Erfahrungsbericht vergleicht Verbesserungen in diesen Projekten mit den Ans{\"a}tzen der agilen Entwicklung. Als Ergebnis werden folgende Punkte festgehalten: Erstens, einige Praktiken und Werte der agilen Entwicklung lassen sich auch in Großprojekten einsetzen. Zweitens, bei der Skalierung f{\"u}r Großprojekte werden diese Praktiken langsamer getaktet. Drittens, agile Entwicklung ist nicht nur eine Reihe von Praktiken und Werten, agile Entwicklung ist vielmehr auch eine Frage der Entwicklungs- und Projektkultur. Diese kulturelle {\"A}nderung l{\"a}sst sich in Großprojekten deutlich langsamer umsetzen.}, language = {de} } @article{GronsfeldSparlaWeinnhold2010, author = {Gronsfeld, Richard and Sparla, Peter and Weinnhold, Wolfgang}, title = {Airborne und terrestrisches Laserscanning - neue Tools f{\"u}r den Talsperrenbetreiber?}, series = {Wasserwirtschaft}, volume = {100}, journal = {Wasserwirtschaft}, number = {4}, publisher = {Springer Vieweg}, address = {Wiesbaden}, issn = {0043-0978}, doi = {10.1007/BF03241621}, pages = {80 -- 82}, year = {2010}, language = {de} } @article{KraffBitzDammannetal.2010, author = {Kraff, Oliver and Bitz, Andreas and Dammann, Philipp and Ladd, Susanne C. and Ladd, Mark E. and Quick, Harald H.}, title = {An eight-channel transmit/receive multipurpose coil for musculoskeletal MR imaging at 7 T}, series = {Medical Physics}, volume = {37}, journal = {Medical Physics}, number = {12}, publisher = {Wiley}, address = {Hoboken, NJ}, issn = {2473-4209}, doi = {10.1118/1.3517176}, pages = {6368 -- 6376}, year = {2010}, abstract = {Purpose: MRI plays a leading diagnostic role in assessing the musculoskeletal (MSK) system and is well established for most questions at clinically used field strengths (up to 3 T). However, there are still limitations in imaging early stages of cartilage degeneration, very fine tendons and ligaments, or in locating nerve lesions, for example. 7 T MRI of the knee has already received increasing attention in the current published literature, but there is a strong need to develop new radiofrequency (RF) coils to assess more regions of the MSK system. In this work, an eight-channel transmit/receive RF array was built as a multipurpose coil for imaging some of the thus far neglected regions. An extensive coil characterization protocol and first in vivo results of the human wrist, shoulder, elbow, knee, and ankle imaged at 7 T will be presented. Methods: Eight surface loop coils with a dimension ofurn:x-wiley:00942405:media:mp7176:mp7176-math-0001 were machined from FR4 circuit board material. To facilitate easy positioning, two coil clusters, each with four loop elements, were combined to one RF transmit/receive array. An overlapped and shifted arrangement of the coil elements was chosen to reduce the mutual inductance between neighboring coils. A phantom made of body-simulating liquid was used for tuning and matching on the bench. Afterward, the S-parameters were verified on a human wrist, elbow, and shoulder. For safety validation, a detailed compliance test was performed including full wave simulations of the RF field distribution and the corresponding specific absorption rate (SAR) for all joints. In vivo images of four volunteers were assessed with gradient echo and spin echo sequences modified to obtain optimal image contrast, full anatomic coverage, and the highest spatial resolution within a reasonable acquisition time. The performance of the RF coil was additionally evaluated by in vivo B1 mapping. Results: A comparison of B1 per unit power, flip angle distribution, and anatomic images showed a fairly homogeneous excitation for the smaller joints (elbow, wrist, and ankle), while for the larger joints, the shoulder and especially the knee, B1 inhomogeneities and limited penetration depth were more pronounced. However, the greater part of the shoulder joint could be imaged.In vivo images rendered very fine anatomic details such as fascicles of the median nerve and the branching of the nerve bundles. High-resolution images of cartilage, labrum, and tendons could be acquired. Additionally, turbo spin echo (TSE) and inversion recovery sequences performed very well. Conclusions: This study demonstrates that the concept of two four-channel transmit/receive RF arrays can be used as a multipurpose coil for high-resolutionin vivo MR imaging of the musculoskeletal system at 7 T. Not only gradient echo but also typical clinical and SAR-intensive sequences such as STIR and TSE performed well. Imaging of small structures and peripheral nerves could in particular benefit from this technique.}, language = {en} } @article{SiqueiraBaeckerPoghossianetal.2010, author = {Siqueira, Jos{\´e} R. Jr. and B{\"a}cker, Matthias and Poghossian, Arshak and Zucolotto, Valtencir and Oliveira, Osvaldo N. Jr. and Sch{\"o}ning, Michael Josef}, title = {Associating biosensing properties with the morphological structure of multilayers containing carbon nanotubes on field-effect devices}, 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.200983301}, pages = {781 -- 786}, year = {2010}, abstract = {The control of molecular architecture provided by the layer-by-layer (LbL) technique has led to enhanced biosensors, in which advantageous features of distinct materials can be combined. Full optimization of biosensing performance, however, is only reached if the film morphology is suitable for the principle of detection of a specific biosensor. In this paper, we report a detailed morphology analysis of LbL films made with alternating layers of single-walled carbon nanotubes (SWNTs) and polyamidoamine (PAMAM) dendrimers, which were then covered with a layer of penicillinase (PEN). An optimized performance to detect penicillin G was obtained with 6-bilayer SWNT/PAMAM LbL films deposited on p-Si-SiO2-Ta2O5 chips, used in biosensors based on a capacitive electrolyte-insulator-semiconductor (EIS) and a light-addressable potentiometric sensor (LAPS) structure, respectively. Field-emission scanning electron microscopy (FESEM) and atomic force microscopy (AFM) images indicated that the LbL films were porous, with a large surface area due to interconnection of SWNT into PAMAM layers. This morphology was instrumental for the adsorption of a larger quantity of PEN, with the resulting LbL film being highly stable. The experiments to detect penicillin were performed with constant-capacitance (ConCap) and constant-current (CC) measurements for EIS and LAPS sensors, respectively, which revealed an enhanced detection signal and sensitivity of ca. 100 mV/decade for the field-effect sensors modified with the PAMAM/SWNT LbL film. It is concluded that controlling film morphology is essential for an enhanced performance of biosensors, not only in terms of sensitivity but also stability and response time.}, language = {en} } @article{WollertLeidinger2010, author = {Wollert, J{\"o}rg and Leidinger, Rafael}, title = {Automation trifft Automotive : SPS in der Fahrzeugtechnik}, series = {Elektronik automotive : Magazin f{\"u}r Entwicklungen in der Kfz-Elektronik und Telematik}, journal = {Elektronik automotive : Magazin f{\"u}r Entwicklungen in der Kfz-Elektronik und Telematik}, number = {4/5}, publisher = {WEKA Fachmedien}, address = {Haar}, issn = {1614-0125}, pages = {44 -- 48}, year = {2010}, abstract = {Eine SPS im Kraftfahrzeug? Das geht ja gar nicht - da gibt es doch all die Hersteller f{\"u}r Kfz-Steuerger{\"a}te, die konfigurierbare Hardware anbieten. Im Prinzip ja, aber leider sind gerade die Sensoren oder Aktoren nicht ansteuerbar, die der Entwickler genau f{\"u}r sein aktuelles Projekt ben{\"o}tigt. Dieser Beitrag gibt einen kleinen Einblick in neue M{\"o}glichkeiten des Rapid Prototyping f{\"u}r mechatronische Systeme auf der Basis von Speicherprogrammierbaren Steuerungen (SPS).}, language = {de} } @article{ChristenBarteltKowalski2010, author = {Christen, Marc and Bartelt, Perry and Kowalski, Julia}, title = {Back calculation of the In den Arelen avalanche with RAMMS: Interpretation of model results}, series = {Annals of Glaciology}, volume = {51}, journal = {Annals of Glaciology}, number = {54}, publisher = {Cambridge University Press}, address = {Cambridge}, isbn = {1727-5644}, doi = {10.3189/172756410791386553}, pages = {161 -- 168}, year = {2010}, abstract = {Two- and three-dimensional avalanche dynamics models are being increasingly used in hazard-mitigation studies. These models can provide improved and more accurate results for hazard mapping than the simple one-dimensional models presently used in practice. However, two- and three-dimensional models generate an extensive amount of output data, making the interpretation of simulation results more difficult. To perform a simulation in three-dimensional terrain, numerical models require a digital elevation model, specification of avalanche release areas (spatial extent and volume), selection of solution methods, finding an adequate calculation resolution and, finally, the choice of friction parameters. In this paper, the importance and difficulty of correctly setting up and analysing the results of a numerical avalanche dynamics simulation is discussed. We apply the two-dimensional simulation program RAMMS to the 1968 extreme avalanche event In den Arelen. We show the effect of model input variations on simulation results and the dangers and complexities in their interpretation.}, language = {en} } @article{GosslaButtelWahrmundetal.2010, author = {Gossla, Ulrich and Buttel, Luc and Wahrmund, Holger and Mehlig, Bernd}, title = {Bemessung, Anwendung und Qualit{\"a}tssicherung von Stahlfaserspritzbeton im Tunnelbau}, series = {Beton- und Stahlbetonbau}, volume = {105}, journal = {Beton- und Stahlbetonbau}, number = {2}, publisher = {Ernst \& Sohn}, address = {Berlin}, issn = {0005-9900}, doi = {10.1002/best.200900688}, pages = {92 -- 101}, year = {2010}, abstract = {Die Spritzbetonbauweise hat sich im Tunnelbau seit Jahren bew{\"a}hrt. Spritzbeton wird als unbewehrter Beton, in Verbindung mit Bewehrung sowie als Stahlfaserspritzbeton eingesetzt. Bei den meisten Tunnelschalen aus Stahlfaserspritzbeton werden Stahlfasern derzeit nur als konstruktive Bewehrung verwendet. Die Faserzugabe f{\"u}hrt zu einer nennenswerten Erh{\"o}hung der Bruchenergie und somit zu einer h{\"o}heren Z{\"a}higkeit des sonst spr{\"o}den Materials und damit zu einer h{\"o}heren Sicherheit. Stahlfaserspritzbeton kann auch anstelle von Spritzbeton mit statisch erforderlicher Mattenbewehrung eingesetzt werden. Die Bemessung erfolgt dann unter Ber{\"u}cksichtigung der Nachrisszugfestigkeit. Diese kann wie bei Stahlfaserbeton an Biegebalken ermittelt werden, die aus gr{\"o}ßeren Proben herausges{\"a}gt werden. Anhand von verschiedenen Beispielen werden die unterschiedlichen Anwendungen aufgezeigt und die daf{\"u}r erforderlichen Pr{\"u}fungen vorgestellt.}, language = {de} } @article{StefanOlbertz2010, author = {Stefan, Middendorf and Olbertz, Klaus}, title = {Betriebsratswahlen 2010}, series = {NWB - Steuer- und Wirtschaftsrecht}, journal = {NWB - Steuer- und Wirtschaftsrecht}, number = {4}, publisher = {NWB-Verlag}, address = {Herne}, issn = {1860-9449}, pages = {290 -- 297}, year = {2010}, abstract = {Die n{\"a}chsten regelm{\"a}ßigen Wahlen zum Betriebsrat (BR) stehen vor der T{\"u}r. Sie finden in der Zeit vom 1.3.2010 bis 31.5.2010 statt. Die Wahlen sind zwar vornehmlich Sache der Arbeitnehmer, allerdings sollten auch die Arbeitgeber darauf achten, dass die Wahlen korrekt ablaufen, schließlich haben die Arbeitgeber die Kosten der Wahlen zu tragen. Kommt es hierbei zu Fehlern, die schlimmstenfalls eine Wiederholung der Wahlen erfordern, hat auch f{\"u}r die hierdurch zus{\"a}tzlich entstehenden Kosten der Arbeitgeber aufzukommen. Zudem bietet die aktive und unterst{\"u}tzende Begleitung der Wahlen f{\"u}r die Arbeitgeber die Chance, die Grundlagen f{\"u}r eine konstruktive Zusammenarbeit mit dem k{\"u}nftigen Betriebsrat zu legen. Der vorliegende Beitrag erl{\"a}utert die wesentlichen Abl{\"a}ufe des Wahlverfahrens sowie die hierbei zwingend zu beachtenden Fristen.}, language = {de} } @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{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} }