@article{Olbertz2012,
  author    = {Olbertz, Klaus},
  title     = {{\"U}bergang von Leiharbeitnehmern bei {\"U}bertragung des Entleiherbetriebs - Entscheidung des EuGH zum Recht des Betriebs{\"u}bergangs},
  series = {NWB - Steuer- und Wirtschaftsrecht},
  journal   = {NWB - Steuer- und Wirtschaftsrecht},
  number    = {5},
  publisher = {NWB-Verlag},
  address   = {Herne},
  issn      = {1860-9449},
  pages     = {398 -- 403},
  year      = {2012},
  abstract  = {Wieder einmal hat eine Entscheidung des Europ{\"a}ischen Gerichtshofs (EuGH) das bisherige nationale Verst{\"a}ndnis zu einer Frage des Rechts des Betriebs{\"u}bergangs erheblich ins Wanken gebracht. Bisher entsprach es allgemeiner Auffassung, dass die Arbeitsverh{\"a}ltnisse von Zeit- bzw. Leiharbeitnehmern bei einem Betriebs(teil){\"u}bergang des die Leiharbeitnehmer entleihenden Betriebs nicht auf den Betriebserwerber {\"u}bergehen. Der EuGH hat in der Rechtssache Albron Catering mit Urteil vom 21.10.2010 jedoch entschieden, dass auch Leiharbeitnehmer von einem Betriebs(teil){\"u}bergang erfasst sein k{\"o}nnen. Folglich kann der Erwerber eines Betriebs oder Betriebsteils gem. \S 613a BGB zuk{\"u}nftig verpflichtet sein, auch die an den Betriebsver{\"a}ußerer verliehenen Leiharbeitnehmer zu {\"u}bernehmen. Die Entscheidung des EuGH hat somit zur Konsequenz, dass der {\"U}bergang von Leiharbeitsverh{\"a}ltnissen auf den Erwerber eines Betriebs jedenfalls nicht mehr pauschal ausgeschlossen werden kann. Dies gilt es bei k{\"u}nftigen Betriebs(teil){\"u}bertragungen zu ber{\"u}cksichtigen, um unliebsame {\"U}berraschungen zu vermeiden.},
  language  = {de}
}
@article{OlbertzFahrig2012,
  author    = {Olbertz, Klaus and Fahrig, Stephan},
  title     = {Offshoring als Betriebs(teil){\"u}bergang gem{\"a}ß \S 613a BGB},
  series = {ZIP Zeitschrift f{\"u}r Wirtschaftsrecht},
  journal   = {ZIP Zeitschrift f{\"u}r Wirtschaftsrecht},
  number    = {42},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  issn      = {0723-9416},
  pages     = {2045},
  year      = {2012},
  language  = {de}
}
@book{Bassen2012,
  author    = {Bassen, Yasmine},
  title     = {Internationale Rechnungslegung von Nonprofit-Organisationen},
  publisher = {Eul},
  address   = {Lohmar},
  isbn      = {978-3-8441-0167-6},
  pages     = {XXVII, 246 S. : graph. Darst.},
  year      = {2012},
  language  = {de}
}
@book{Gell2012,
  author    = {Gell, Sebastian},
  title     = {Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy},
  publisher = {Springer Gabler},
  address   = {Wiesbaden},
  isbn      = {978-3-8349-3936-4},
  doi       = {10.1007/978-3-8349-3937-1},
  pages     = {XXIV, 125 Seiten},
  year      = {2012},
  abstract  = {​Earnings forecasts are ubiquitous in today's financial markets. They are essential indicators of future firm performance and a starting point for firm valuation. Extremely inaccurate and overoptimistic forecasts during the most recent financial crisis have raised serious doubts regarding the reliability of such forecasts. This thesis therefore investigates new determinants of forecast errors and accuracy. In addition, new determinants of forecast revisions are examined. More specifically, the thesis answers the following questions: 1) How do analyst incentives lead to forecast errors? 2) How do changes in analyst incentives lead to forecast revisions?, and 3) What factors drive differences in forecast accuracy?},
  language  = {en}
}
@article{OrzadaMaderwaldPoseretal.2012,
  author    = {Orzada, S. and Maderwald, S. and Poser, B. A. and Johst, S. and Kannengiesser, S. and Ladd, M. E. and Bitz, Andreas},
  title     = {Time-interleaved acquisition of modes: an analysis of SAR and image contrast implications},
  series = {Magnetic Resonance in Medicine},
  volume    = {67},
  journal   = {Magnetic Resonance in Medicine},
  number    = {4},
  publisher = {Wiley-Liss},
  address   = {New York},
  issn      = {1522-2594},
  doi       = {10.1002/mrm.23081},
  pages     = {1033 -- 1041},
  year      = {2012},
  abstract  = {s the magnetic field strength and therefore the operational frequency in MRI are increased, the radiofrequency wavelength approaches the size of the human head/body, resulting in wave effects which cause signal decreases and dropouts. Especially, whole-body imaging at 7 T and higher is therefore challenging. Recently, an acquisition scheme called time-interleaved acquisition of modes has been proposed to tackle the inhomogeneity problems in high-field MRI. The basic premise is to excite two (or more) different Burn:x-wiley:07403194:media:MRM23081:tex2gif-stack-1 modes using static radiofrequency shimming in an interleaved acquisition, where the complementary radiofrequency patterns of the two modes can be exploited to improve overall signal homogeneity. In this work, the impact of time-interleaved acquisition of mode on image contrast as well as on time-averaged specific absorption rate is addressed in detail. Time-interleaved acquisition of mode is superior in Burn:x-wiley:07403194:media:MRM23081:tex2gif-stack-2 homogeneity compared with conventional radiofrequency shimming while being highly specific absorption rate efficient. Time-interleaved acquisition of modes can enable almost homogeneous high-field imaging throughout the entire field of view in PD, T2, and T2*-weighted imaging and, if a specified homogeneity criterion is met, in T1-weighted imaging as well.},
  language  = {en}
}
@article{KobusBitzUdenetal.2012,
  author    = {Kobus, Thiele and Bitz, Andreas and Uden, Mark J. van and Lagemaat, Miram W. and Rothgang, Eva and Orzada, Stephan and Heerschap, Arend and Scheenen, Tom W. J.},
  title     = {In vivo 31P MR spectroscopic imaging of the human prostate at 7 T: safety and feasibility},
  series = {Magnetic Resonance in Medicine},
  volume    = {68},
  journal   = {Magnetic Resonance in Medicine},
  number    = {6},
  publisher = {Wiley-Liss},
  address   = {New York},
  issn      = {1522-2594},
  doi       = {10.1002/mrm.24175},
  pages     = {1683 -- 1695},
  year      = {2012},
  abstract  = {31P MR spectroscopic imaging of the human prostate provides information about phosphorylated metabolites that could be used for prostate cancer characterization. The sensitivity of a magnetic field strength of 7 T might enable 3D 31P MR spectroscopic imaging with relevant spatial resolution in a clinically acceptable measurement time. To this end, a 31P endorectal coil was developed and combined with an eight-channel 1H body-array coil to relate metabolic information to anatomical location. An extensive safety validation was performed to evaluate the specific absorption rate, the radiofrequency field distribution, and the temperature distribution of both coils. This validation consisted of detailed Finite Integration Technique simulations, confirmed by MR thermometry and Burn:x-wiley:07403194:media:MRM24175:tex2gif-stack-1 measurements in a phantom and in vivo temperature measurements. The safety studies demonstrated that the presence of the 31P endorectal coil had no influence on the specific absorption rate levels and temperature distribution of the external eight-channel 1H array coil. To stay within a 10 g averaged local specific absorption rate of 10 W/kg, a maximum time-averaged input power of 33 W for the 1H array coil was allowed. For transmitting with the 31P endorectal coil, our safety limit of less than 1°C temperature increase in vivo during a 15-min MR spectroscopic imaging experiment was reached at a time-averaged input power of 1.9 W. With this power setting, a second in vivo measurement was performed on a healthy volunteer. Using adiabatic excitation, 3D 31P MR spectroscopic imaging produced spectra from the entire prostate in 18 min with a spatial resolution of 4 cm3. The spectral resolution enabled the separate detection of phosphocholine, phosphoethanolamine, inorganic phosphate, and other metabolites that could play an important role in the characterization of prostate cancer.},
  language  = {en}
}
@article{YazdanbakhshSolbachBitz2012,
  author    = {Yazdanbakhsh, Pedram and Solbach, Klaus and Bitz, Andreas},
  title     = {Variable power combiner for RF mode shimming in 7-T MR imaging},
  series = {IEEE Transaction on Biomedical Engineering},
  volume    = {59},
  journal   = {IEEE Transaction on Biomedical Engineering},
  number    = {9},
  publisher = {IEEE},
  address   = {New York},
  issn      = {1558-2531},
  doi       = {10.1109/TBME.2012.2205926},
  pages     = {2549 -- 2557},
  year      = {2012},
  abstract  = {This contribution discusses the utilization of RF power in an MRI system with RF mode shimming which enables the superposition of circularly polarized modes of a transmit RF coil array driven by a Butler matrix. Since the required power for the individual modes can vary widely, mode-shimming can result in a significant underutilization of the total available RF power. A variable power combiner (VPC) is proposed to improve the power utilization: it can be realized as a reconfiguration of the MRI transmit system by the inclusion of one additional matrix network which receives the power from all transmit amplifiers at its input ports and provides any desired (combined) power distribution at its output ports by controlling the phase and amplitude of the amplifiers' input signals. The power distribution at the output ports of the VPC is then fed into the "mode" ports of the coil array Butler matrix in order to superimpose the spatial modes at the highest achievable power utilization. The VPC configuration is compared to the standard configuration of the transmit chain of our MRI system with 8 transmit channels and 16 coils. In realistic scenarios, improved power utilization was achieved from 17\% to 60\% and from 14\% to 55\% for an elliptical phantom and a region of interest in the abdomen, respectively, and an increase of the power utilization of 1 dB for a region of interest in the upper leg. In general, it is found that the VPC allows significant improvement in power utilization when the shimming solution demands only a few modes to be energized, while the technique can yield loss in power utilization in cases with many modes required at high power level.},
  language  = {en}
}
@article{KrollLudwigs2012,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Ein optionales Vertragsrecht f{\"u}r Europa: Motor oder Hemmnis f{\"u}r den Binnenmarkt?},
  series = {GPR : Zeitschrift f{\"u}r Gemeinschaftsprivatrecht},
  volume    = {9},
  journal   = {GPR : Zeitschrift f{\"u}r Gemeinschaftsprivatrecht},
  number    = {4},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  issn      = {2193-9519},
  doi       = {10.1515/gpr.2012.9.4.181},
  pages     = {181 -- 188},
  year      = {2012},
  language  = {de}
}
@article{ChludekTran2012,
  author    = {Chludek, Astrid and Tran, Duc Hung},
  title     = {Der Reformvorschlag des IAS 12 gem. ED/2009/2 - Ein Pl{\"a}doyer f{\"u}r die Einf{\"u}hrung der valuation allowance},
  series = {KoR Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung},
  journal   = {KoR Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung},
  number    = {1},
  publisher = {Fachmedien Otto Schmidt},
  address   = {D{\"u}sseldorf},
  issn      = {1617-8084},
  pages     = {4 -- 8},
  year      = {2012},
  language  = {de}
}
@article{HerzwurmKramsPietschetal.2012,
  author    = {Herzwurm, Georg and Krams, Benedikt and Pietsch, Wolfram and Schockert, Sixten},
  title     = {Report from the 3rd international workshop on requirements prioritization for customer oriented software development (RePriCo'12)},
  series = {ACM SIGSOFT Software Engineering Notes},
  volume    = {37},
  journal   = {ACM SIGSOFT Software Engineering Notes},
  number    = {4},
  publisher = {Association for Computing Machinery},
  address   = {New York},
  issn      = {0163-5948},
  doi       = {10.1145/2237796.2237817},
  pages     = {32 -- 34},
  year      = {2012},
  abstract  = {Prioritization is an essential task within requirements engineering to cope with complexity and to establish focus properly. The 3rd Workshop on Requirements Prioritization for customer oriented Software Development (RePriCo'12) focused on requirements prioritization and adjacent themes in the context of customer oriented development of bespoke and standard software. Five submissions have been accepted for the proceedings and for presentation. The report summarizes and points out key findings.},
  language  = {en}
}