TY - JOUR A1 - Tran, Duc Hung T1 - Corporate Governance und Eigenkapitalkosten - Bestandsaufnahme des Schrifttums unter besonderer Berücksichtigung des Informationsaspektes und Forschungsperspektiven JF - Zeitschrift für Betriebswirtschaft Y1 - 2018 U6 - http://dx.doi.org/10.1007/s11573-011-0461-z SN - 1861-8928 VL - 81 SP - 551 EP - 585 PB - Springer CY - Berlin ER - TY - JOUR A1 - Tran, Duc Hung T1 - Die Bilanzierung immaterieller Vermögensgegenstände nach BilMoG: Normative Erkenntnisse empirischer Befunde JF - KoR Zeitschrift für kapitalmarktorientierte Rechnungslegung Y1 - 2018 SN - 1437-8981 VL - 11 SP - 538 EP - 542 ER - TY - JOUR A1 - Tran, Duc Hung T1 - Wirkungslosigkeit der Entsprechenserklärung gem. §161 AktG JF - Betriebs-Berater: BB ; Recht, Wirtschaft, Steuern N2 - Das Ziel des Deutschen Corporate Governance Kodex (DCGK) besteht in der Verbesserung der Transparenz und Qualität der deutschen Corporate Governance, wobei die Sanktionierung der Nichteinhaltung des DCGK einzig durch etwaige Kapitalmarktreaktionen erfolgt. Folgende Befunde sprechen jedoch dafür, dass durch die Abgabe der Entsprechenserklärung gem. § 161 AktG die für das Enforcement des Kodex angenommene Selbstregulierung durch den Kapitalmarkt nicht stattfindet, und demnach Verbesserungsbedarf besteht Y1 - 2018 SN - 0340-7918 N1 - gedruckt in der Bereichsbibliothek Eupener Str. unter der Signatur 43 Z 228 VL - 66 SP - 2025 PB - Beck CY - München ER - TY - JOUR A1 - Kroll-Ludwigs, Kathrin T1 - Anmerkung zu EuGH, Urt. v. 1.3.2011, Rs. C-236/09 Association belge des Consomma-teurs Test-Achats JF - JuristenZeitung (JZ) Y1 - 2011 U6 - http://dx.doi.org/10.1628/002268811796448996 SN - 1868-7067 VL - 66 IS - 14 SP - 734 EP - 737 PB - Mohr Siebeck CY - Tübingen ER - TY - JOUR A1 - Kroll-Ludwigs, Kathrin T1 - Anmerkung zu EuGH, Urt. v. 22. 12. 2010, Rs. C-208/09 - Sayn-Wittgenstein JF - GPR : Zeitschrift für das Privatrecht der Europäischen Union Y1 - 2011 U6 - http://dx.doi.org/10.1515/gpr.2011.8.5.242 SN - 2193-9519 IS - 5 SP - 242 EP - 245 PB - Verlag Dr. Otto Schmidt CY - Köln ER - TY - JOUR A1 - Vieth, Matthias A1 - Eisenbeiß, Maik T1 - Die Geld-zurück-Garantie - Mehr als nur ein Qualitätsindikator? JF - Zeitschrift für Betriebswirtschaft N2 - Geld-zurück-Garantien erlangen in der Unternehmenspraxis eine immer größere Bedeutung, vor allem weil sie als probates Mittel zur Signalisierung hochwertiger Qualität angesehen werden – eine Annahme, die bislang wissenschaftlich ungeprüft geblieben ist. Vor diesem Hintergrund wird im vorliegenden Beitrag eine umfassende empirische Untersuchung der kaufverhaltensrelevanten Wirkungen dieses Marketinginstrumentes vorgenommen. Die Ergebnisse verdeutlichen zum einen, dass eine Geld-zurück-Garantie nur unter bestimmten Bedingungen als Qualitätssignal wirkt. Dies hängt neben der Art des Produktes (Erfahrungs- vs. Suchgut) insbesondere von der Ausprägung des für die Qualitätsbeurteilung besonders diagnostischen Merkmals Marke sowie von der Produktkenntnis der Konsumenten ab. Zum anderen zeigt sich aber auch, dass eine Geld-zurück-Garantie affektive Konsumentenreaktionen auslöst, die die Kaufabsicht von Konsumenten zusätzlich erhöhen können. Zusammenfassend stellen wir fest, dass eine Geld-zurück-Garantie – entgegen bisheriger Erwartungen aus der Praxis – nicht zwingend ein Qualitätsindikator ist, stattdessen entfaltet sie aber bisher unbeachtete affektive Wirkungen, die insbesondere auf ihre absichernde Funktion von etwaigen Fehlentscheidungen beim Kauf zurückzuführen sind. Y1 - 2011 U6 - http://dx.doi.org/10.1007/s11573-011-0521-4 VL - 81 IS - 12 SP - 1285 EP - 1323 PB - Springer CY - Berlin ER - TY - JOUR A1 - Nguyen-Xuan, H. A1 - Rabczuk, T. A1 - Nguyen-Thoi, T. A1 - Tran, Thanh Ngoc A1 - Nguyen-Thanh, N. T1 - Computation of limit and shakedown loads using a node-based smoothed finite element method JF - International Journal for Numerical Methods in Engineering N2 - This paper presents a novel numerical procedure for computing limit and shakedown loads of structures using a node-based smoothed FEM in combination with a primal–dual algorithm. An associated primal–dual form based on the von Mises yield criterion is adopted. The primal-dual algorithm together with a Newton-like iteration are then used to solve this associated primal–dual form to determine simultaneously both approximate upper and quasi-lower bounds of the plastic collapse limit and the shakedown limit. The present formulation uses only linear approximations and its implementation into finite element programs is quite simple. Several numerical examples are given to show the reliability, accuracy, and generality of the present formulation compared with other available methods. Y1 - 2011 U6 - http://dx.doi.org/10.1002/nme.3317 SN - 1097-0207 VL - 90 IS - 3 SP - 287 EP - 310 PB - Wiley CY - Weinheim ER - TY - JOUR A1 - Prochnow, Nora A1 - Gebing, Tina A1 - Ladage, Kerstin A1 - Krause-Finkeldey, Dorothee A1 - Ourdi, Abessamad El A1 - Bitz, Andreas A1 - Streckert, Joachim A1 - Hansen, Volkert A1 - Dermietzel, Rolf T1 - Electromagnetic field effect or simply stress? Effects of UMTS exposure on hippocampal longterm plasticity in the context of procedure related hormone release JF - PLoS one N2 - Harmful effects of electromagnetic fields (EMF) on cognitive and behavioural features of humans and rodents have been controversially discussed and raised persistent concern about adverse effects of EMF on general brain functions. In the present study we applied radio-frequency (RF) signals of the Universal Mobile Telecommunications System (UMTS) to full brain exposed male Wistar rats in order to elaborate putative influences on stress hormone release (corticosteron; CORT and adrenocorticotropic hormone; ACTH) and on hippocampal derived synaptic long-term plasticity (LTP) and depression (LTD) as electrophysiological hallmarks for memory storage and memory consolidation. Exposure was computer controlled providing blind conditions. Nominal brain-averaged specific absorption rates (SAR) as a measure of applied mass-related dissipated RF power were 0, 2, and 10 W/kg over a period of 120 min. Comparison of cage exposed animals revealed, regardless of EMF exposure, significantly increased CORT and ACTH levels which corresponded with generally decreased field potential slopes and amplitudes in hippocampal LTP and LTD. Animals following SAR exposure of 2 W/kg (averaged over the whole brain of 2.3 g tissue mass) did not differ from the sham-exposed group in LTP and LTD experiments. In contrast, a significant reduction in LTP and LTD was observed at the high power rate of SAR (10 W/kg). The results demonstrate that a rate of 2 W/kg displays no adverse impact on LTP and LTD, while 10 W/kg leads to significant effects on the electrophysiological parameters, which can be clearly distinguished from the stress derived background. Our findings suggest that UMTS exposure with SAR in the range of 2 W/kg is not harmful to critical markers for memory storage and memory consolidation, however, an influence of UMTS at high energy absorption rates (10 W/kg) cannot be excluded. Y1 - 2011 U6 - http://dx.doi.org/10.1371/journal.pone.0019437 VL - 6 IS - 5 PB - PLOS CY - San Francisco ER - TY - JOUR A1 - Bialonski, Stephan A1 - Wendler, Martin A1 - Lehnertz, Klaus T1 - Unraveling spurious properties of interaction networks with tailored random networks JF - Plos one N2 - We investigate interaction networks that we derive from multivariate time series with methods frequently employed in diverse scientific fields such as biology, quantitative finance, physics, earth and climate sciences, and the neurosciences. Mimicking experimental situations, we generate time series with finite length and varying frequency content but from independent stochastic processes. Using the correlation coefficient and the maximum cross-correlation, we estimate interdependencies between these time series. With clustering coefficient and average shortest path length, we observe unweighted interaction networks, derived via thresholding the values of interdependence, to possess non-trivial topologies as compared to Erdös-Rényi networks, which would indicate small-world characteristics. These topologies reflect the mostly unavoidable finiteness of the data, which limits the reliability of typically used estimators of signal interdependence. We propose random networks that are tailored to the way interaction networks are derived from empirical data. Through an exemplary investigation of multichannel electroencephalographic recordings of epileptic seizures – known for their complex spatial and temporal dynamics – we show that such random networks help to distinguish network properties of interdependence structures related to seizure dynamics from those spuriously induced by the applied methods of analysis. Y1 - 2011 U6 - http://dx.doi.org/10.1371/journal.pone.0022826 VL - 6 IS - 8 PB - Plos CY - San Francisco ER - TY - JOUR A1 - Immel, Timo A. A1 - Groth, Ulrich A1 - Huhn, Thomas A1 - Öhlschläger, Peter T1 - Titanium salan complexes displays strong antitumor properties in vitro and in vivo in mice JF - PLoS ONE N2 - The anticancer activity of titanium complexes has been known since the groundbreaking studies of Köpf and Köpf-Maier on titanocen dichloride. Unfortunately, possibly due to their fast hydrolysis, derivatives of titanocen dichloride failed in clinical studies. Recently, the new family of titanium salan complexes containing tetradentate ONNO ligands with anti-cancer properties has been discovered. These salan complexes are much more stabile in aqueous media. In this study we describe the biological activity of two titanium salan complexes in a mouse model of cervical cancer. High efficiency of this promising complex family was demonstrated for the first time in vivo. From these data we conclude that titanium salan complexes display very strong antitumor properties exhibiting only minor side effects. Our results may influence the chemotherapy with metallo therapeutics in the future. Y1 - 2011 U6 - http://dx.doi.org/10.1371/journal.pone.0017869 VL - 6 IS - 3 PB - Plos CY - San Francisco, California, US ER -