TY - JOUR A1 - Tran, Duc Hung A1 - Ebeling, Felix T1 - Die risikoadäquate Bestimmung von Eigenkapitalkosten bei konzerninternen Routinefunktionen JF - Der Betrieb N2 - Eigenkapitalkosten sind eine wesentliche Determinante bei der Wertbestimmung von Unternehmen und Unternehmensteilen. Die Eigenkapitalkosten werden regelmäßig mittels des CAPM bestimmt. Für sog. konzerninterne Routinefunktionen mit geringem Risiko stellt diese Bestimmung mittels CAPM ein Problem dar, da börsennotierte Peergroups für eine zuverlässige Bestimmung des Beta-Faktors meist nicht identifizierbar sind. Damit ergeben sich bei Bewertungen von Routineunternehmen Unsicherheiten und Konfliktpotenzial in steuerlichen Betriebsprüfungen. Dieser Beitrag gibt einen Überblick der in der Praxis genutzten Ansätze 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 Praktikeransätze eine grundsätzliche Berechtigung besitzen. Y1 - 2021 SN - 0005-9935 VL - 74 IS - 29 SP - 1553 EP - 1560 ER - TY - JOUR A1 - Kasch, Susanne A1 - Schmidt, Thomas A1 - Jahn, Simon A1 - Eichler, Fabian A1 - Thurn, Laura A1 - Bremen, Sebastian T1 - Lösungsansätze und Verfahrenskonzepte zum Laserstrahlschmelzen von Glas JF - Schweissen und Schneiden Y1 - 2021 SN - 0036-7184 VL - 73 IS - Heft 1-2 SP - 32 EP - 39 PB - DVS Verlag CY - Düsseldorf ER - TY - JOUR A1 - Ball, Christopher Stephen A1 - Vögele, Stefan A1 - Grajewski, Matthias A1 - Kuckshinrichs, Wilhelm T1 - E-mobility from a multi-actor point of view: Uncertainties and their impacts JF - Technological Forecasting and Social Change Y1 - 2021 SN - 0040-1625 U6 - http://dx.doi.org/10.1016/j.techfore.2021.120925 VL - 170 IS - Art. 120925 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Engelmann, Ulrich M. A1 - Shalaby, Ahmed A1 - Shasha, Carolyn A1 - Krishnan, Kannan M. A1 - Krause, Hans-Joachim T1 - Comparative modeling of frequency mixing measurements of magnetic nanoparticles using micromagnetic simulations and Langevin theory JF - Nanomaterials N2 - Dual frequency magnetic excitation of magnetic nanoparticles (MNP) enables enhanced biosensing applications. This was studied from an experimental and theoretical perspective: nonlinear sum-frequency components of MNP exposed to dual-frequency magnetic excitation were measured as a function of static magnetic offset field. The Langevin model in thermodynamic equilibrium was fitted to the experimental data to derive parameters of the lognormal core size distribution. These parameters were subsequently used as inputs for micromagnetic Monte-Carlo (MC)-simulations. From the hysteresis loops obtained from MC-simulations, sum-frequency components were numerically demodulated and compared with both experiment and Langevin model predictions. From the latter, we derived that approximately 90% of the frequency mixing magnetic response signal is generated by the largest 10% of MNP. We therefore suggest that small particles do not contribute to the frequency mixing signal, which is supported by MC-simulation results. Both theoretical approaches describe the experimental signal shapes well, but with notable differences between experiment and micromagnetic simulations. These deviations could result from Brownian relaxations which are, albeit experimentally inhibited, included in MC-simulation, or (yet unconsidered) cluster-effects of MNP, or inaccurately derived input for MC-simulations, because the largest particles dominate the experimental signal but concurrently do not fulfill the precondition of thermodynamic equilibrium required by Langevin theory. KW - Magnetic nanoparticles KW - Frequency mixing magnetic detection KW - Langevin theory KW - Micromagnetic simulation KW - Nonequilibrium dynamics Y1 - 2021 SN - 2079-4991 U6 - http://dx.doi.org/10.3390/nano11051257 N1 - This article belongs to the Special Issue Applications and Properties of Magnetic Nanoparticles VL - 11 IS - 5 SP - 1 EP - 16 PB - MDPI CY - Basel ER - TY - JOUR A1 - Bernecker, Andreas A1 - Boyer, Pierre C. A1 - Gathmann, Christina T1 - The Role of Electoral Incentives for Policy Innovation: Evidence from the US Welfare Reform JF - American Economic Journal: Economic Policy Y1 - 2021 U6 - http://dx.doi.org/10.1257/pol.20190690 SN - 1945-774X VL - 13 IS - 2 SP - 26 EP - 57 PB - American Economic Association CY - Nashville, Tenn. ER - TY - JOUR A1 - Schückhaus, Ulrich T1 - Die SkyCab-Erfinder im WFMG-Interview JF - Business in MG Y1 - 2020 N1 - Interview von WFMG – Wirtschaftsförderung Mönchengladbach GmbH, vertreten durch Dr. Ulrich Schückhaus IS - 1 SP - 6 EP - 7 ER - TY - JOUR A1 - Valero, Daniel A1 - Schalko, Isabella A1 - Friedrich, Heide A1 - Abad, Jorge D. A1 - Bung, Daniel B. A1 - Donchyts, Gennadii A1 - Felder, Stefan A1 - Ferreira, Rui M. L. A1 - Hohermuth, Benjamin A1 - Kramer, Matthias A1 - Li, Danxun A1 - Mendes, Luis A1 - Moreno-Rodenas, Antonio A1 - Nones, Michael A1 - Paron, Paolo A1 - Ruiz-Villanueva, Virginia A1 - Wang, Ruo-Qian A1 - Franca, Mario J. T1 - Pathways towards democratization of hydro-environment observations and data JF - Iahr White Paper Series Y1 - 2021 IS - 1 SP - 1 EP - 9 PB - International Association for Hydro-Environment Engineering and Research (IAHR) ER - TY - JOUR A1 - Neumaier, Felix A1 - Kotliar, Konstantin A1 - Haeren, Roel Hubert Louis A1 - Temel, Yasin A1 - Lüke, Jan Niklas A1 - Seyam, Osama A1 - Lindauer, Ute A1 - Clusmann, Hans A1 - Hescheler, Jürgen A1 - Schubert, Gerrit Alexander A1 - Schneider, Toni A1 - Albanna, Walid T1 - Retinal Vessel Responses to Flicker Stimulation Are Impaired in Ca v 2.3-Deficient Mice—An in- vivo Evaluation Using Retinal Vessel Analysis (RVA) JF - Frontiers in Neurology Y1 - 2021 U6 - http://dx.doi.org/10.3389/fneur.2021.659890 VL - 12 SP - 1 EP - 11 PB - Frontiers ER - TY - JOUR A1 - Hackl, Michael A1 - Nacov, Julia A1 - Kammerlohr, Sandra A1 - Staat, Manfred A1 - Buess, Eduard A1 - Leschinger, Tim A1 - Müller, Lars P. A1 - Wegmann, Kilian T1 - Intratendinous Strain Variations of the Supraspinatus Tendon Depending on Repair Technique: A Biomechanical Analysis Regarding the Cause of Medial Cuff Failure JF - The American Journal of Sports Medicine Y1 - 2021 U6 - http://dx.doi.org/10.1177/03635465211006138 SN - 1552-3365 SN - 0363-5465 VL - 49 IS - 7 SP - 1847 EP - 1853 PB - Sage CY - London ER - TY - JOUR A1 - Harzheim, Thomas A1 - Mühmel, Marc A1 - Heuermann, Holger T1 - A SFCW harmonic radar system for maritime search and rescue using passive and active tags JF - International Journal of Microwave and Wireless Technologies N2 - This paper introduces a new maritime search and rescue system based on S-band illumination harmonic radar (HR). Passive and active tags have been developed and tested while attached to life jackets and a small boat. In this demonstration test carried out on the Baltic Sea, the system was able to detect and range the active tags up to a distance of 5800 m using an illumination signal transmit-power of 100 W. Special attention is given to the development, performance, and conceptual differences between passive and active tags used in the system. Guidelines for achieving a high HR dynamic range, including a system components description, are given and a comparison with other HR systems is performed. System integration with a commercial maritime X-band navigation radar is shown to demonstrate a solution for rapid search and rescue response and quick localization. KW - Radar KW - microwave measurements KW - harmonic radar KW - harmonic radar tags KW - nonlinear VNA measurements Y1 - 2021 U6 - http://dx.doi.org/10.1017/S1759078721000520 VL - 13 IS - Special Issue 7 SP - 691 EP - 707 PB - Cambridge University Press CY - Cambridge ER -