TY - JOUR A1 - Olbertz, Klaus T1 - Wichtige arbeitsrechtliche Entwicklungen im Jahr 2020 : Der Jahresrückblick auf alles Wissenswerte im Arbeitsrecht des vergangenen Jahres JF - NWB - Steuer- und Wirtschaftsrecht N2 - Im Anschluss an die arbeitsrechtlichen Jahresübersichten der vergangenen Jahre (NWB 5/2019 S. 266; NWB 8/2020 S. 557) gibt der nachfolgende Beitrag einen Überblick über relevante Entwicklungen im Arbeitsrecht des Jahres 2020. Der erste Teil beschäftigt sich hierbei mit gesetzlichen Änderungen. Neben Regelungen, die auf die COVID-19-Pandemie zurückgeführt werden können, hat der Gesetzgeber auch andere Vorhaben umgesetzt. So wurde u. a. das Arbeitnehmerentsenderecht reformiert. Für Diskussionen sorgt(e) zudem das Gesetzesvorhaben zur Regelung mobiler Arbeit. Im zweiten Teil werden für die Praxis wichtige höchstrichterliche Gerichtsentscheidungen zum Arbeitsrecht erläutert, alphabetisch sortiert von A (wie Antidiskriminierungsrecht) bis U (wie Urlaub). Y1 - 2021 SN - 0028-3460 IS - 10 SP - 703 EP - 715 ER - TY - JOUR A1 - Olbertz, Klaus T1 - Die Flexibilisierung von Arbeitszeit durch den Abruf von Arbeit : Möglichkeiten und Grenzen arbeitsvertraglicher Gestaltung zur Vermeidung von „Leerlaufzeiten“ JF - NWB - Steuer- und Wirtschaftsrecht N2 - Die Arbeitswelt ist im Umbruch. Der Bedarf an flexiblen Arbeitszeitmodellen nimmt stetig zu, wobei die Corona-Pandemie dieses Bedürfnis nochmals verschärft hat. Gerade auch in kleineren und mittleren Unternehmen wächst die Notwendigkeit, den Einsatz der Beschäftigten möglichst bedarfsgerecht zu steuern, also bei guter Auftragslage mehr Arbeitszeit abzurufen und bei ausbleibenden Aufträgen die Arbeitszeit zu reduzieren und somit bezahlte „Leerlaufzeiten“ zu vermeiden. Der Gesetzgeber stellt den Arbeitgebern hierfür das Instrument der sog. Abrufarbeit ( § 12 Teilzeit- und Befristungsgesetz – TzBfG ) zur Verfügung. In dem nachfolgenden Beitrag werden Möglichkeiten und Grenzen der Abrufarbeit skizziert und konkrete arbeitsvertragliche Gestaltungsmöglichkeiten aufgezeigt. Y1 - 2021 SN - 0028-3460 IS - 15 SP - 1055 EP - 1063 ER - TY - JOUR A1 - Olbertz, Klaus T1 - Vertragsgestaltungen bei der Beschäftigung von Rentnern in Unternehmen : (Befristete) Beschäftigungsverhältnisse als sinnvolles Instrument zum Schließen von Personallücken JF - NWB - Steuer- und Wirtschaftsrecht Y1 - 2021 SN - 0028-3460 IS - 25 SP - 1810 EP - 1817 ER - TY - JOUR A1 - Oliveira, Danilo A. A1 - Molinnus, Denise A1 - Beging, Stefan A1 - Siqueira Jr, José R. A1 - Schöning, Michael Josef T1 - Biosensor Based on Self-Assembled Films of Graphene Oxide and Polyaniline Using a Field-Effect Device Platform JF - physica status solidi (a) applications and materials science N2 - A new functionalization method to modify capacitive electrolyte–insulator–semiconductor (EIS) structures with nanofilms is presented. Layers of polyallylamine hydrochloride (PAH) and graphene oxide (GO) with the compound polyaniline:poly(2-acrylamido-2-methyl-1-propanesulfonic acid) (PANI:PAAMPSA) are deposited onto a p-Si/SiO2 chip using the layer-by-layer technique (LbL). Two different enzymes (urease and penicillinase) are separately immobilized on top of a five-bilayer stack of the PAH:GO/PANI:PAAMPSA-modified EIS chip, forming a biosensor for detection of urea and penicillin, respectively. Electrochemical characterization is performed by constant capacitance (ConCap) measurements, and the film morphology is characterized by atomic force microscopy (AFM) and scanning electron microscopy (SEM). An increase in the average sensitivity of the modified biosensors (EIS–nanofilm–enzyme) of around 15% is found in relation to sensors, only carrying the enzyme but without the nanofilm (EIS–enzyme). In this sense, the nanofilm acts as a stable bioreceptor onto the EIS chip improving the output signal in terms of sensitivity and stability. KW - capacitive electrolyte–insulator–semiconductor sensors KW - graphene oxide KW - layer-by-layer technique KW - nanomaterials KW - polyaniline Y1 - 2021 U6 - https://doi.org/10.1002/pssa.202000747 SN - 1862-6319 N1 - Corresponding author: José R. Siqueira Jr & Michael J. Schöning VL - 218 IS - 13 SP - 1 EP - 9 PB - Wiley-VCH CY - Weinheim ER - TY - JOUR A1 - Poghossian, Arshak A1 - Schöning, Michael Josef T1 - Recent progress in silicon-based biologically sensitive field-effect devices JF - Current Opinion in Electrochemistry N2 - Biologically sensitive field-effect devices (BioFEDs) advantageously combine the electronic field-effect functionality with the (bio)chemical receptor’s recognition ability for (bio)chemical sensing. In this review, basic and widely applied device concepts of silicon-based BioFEDs (ion-sensitive field-effect transistor, silicon nanowire transistor, electrolyte-insulator-semiconductor capacitor, light-addressable potentiometric sensor) are presented and recent progress (from 2019 to early 2021) is discussed. One of the main advantages of BioFEDs is the label-free sensing principle enabling to detect a large variety of biomolecules and bioparticles by their intrinsic charge. The review encompasses applications of BioFEDs for the label-free electrical detection of clinically relevant protein biomarkers, deoxyribonucleic acid molecules and viruses, enzyme-substrate reactions as well as recording of the cell acidification rate (as an indicator of cellular metabolism) and the extracellular potential. Y1 - 2021 U6 - https://doi.org/10.1016/j.coelec.2021.100811 SN - 2451-9103 IS - Article number: 100811 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Poghossian, Arshak A1 - Welden, Rene A1 - Buniatyan, Vahe V. A1 - Schöning, Michael Josef T1 - An Array of On-Chip Integrated, Individually Addressable Capacitive Field-Effect Sensors with Control Gate: Design and Modelling JF - Sensors N2 - The on-chip integration of multiple biochemical sensors based on field-effect electrolyte-insulator-semiconductor capacitors (EISCAP) is challenging due to technological difficulties in realization of electrically isolated EISCAPs on the same Si chip. In this work, we present a new simple design for an array of on-chip integrated, individually electrically addressable EISCAPs with an additional control gate (CG-EISCAP). The existence of the CG enables an addressable activation or deactivation of on-chip integrated individual CG-EISCAPs by simple electrical switching the CG of each sensor in various setups, and makes the new design capable for multianalyte detection without cross-talk effects between the sensors in the array. The new designed CG-EISCAP chip was modelled in so-called floating/short-circuited and floating/capacitively-coupled setups, and the corresponding electrical equivalent circuits were developed. In addition, the capacitance-voltage curves of the CG-EISCAP chip in different setups were simulated and compared with that of a single EISCAP sensor. Moreover, the sensitivity of the CG-EISCAP chip to surface potential changes induced by biochemical reactions was simulated and an impact of different parameters, such as gate voltage, insulator thickness and doping concentration in Si, on the sensitivity has been discussed. KW - equivalent circuit KW - multianalyte detection KW - control gate KW - on-chip integrated addressable EISCAP sensors KW - capacitive field-effect sensor Y1 - 2021 U6 - https://doi.org/10.3390/s21186161 SN - 1424-8220 N1 - This article belongs to the Special Issue "Field-Effect Sensors: From pH Sensing to Biosensing" VL - 21 IS - 18 SP - 17 PB - MDPI CY - Basel ER - TY - JOUR A1 - Pourshahidi, Ali Mohammad A1 - Achtsnicht, Stefan A1 - Nambipareechee, Mrinal Murali A1 - Offenhäusser, Andreas A1 - Krause, Hans-Joachim T1 - Multiplex detection of magnetic beads using offset field dependent frequency mixing magnetic detection JF - Sensors N2 - Magnetic immunoassays employing Frequency Mixing Magnetic Detection (FMMD) have recently become increasingly popular for quantitative detection of various analytes. Simultaneous analysis of a sample for two or more targets is desirable in order to reduce the sample amount, save consumables, and save time. We show that different types of magnetic beads can be distinguished according to their frequency mixing response to a two-frequency magnetic excitation at different static magnetic offset fields. We recorded the offset field dependent FMMD response of two different particle types at frequencies ƒ₁ + n⋅ƒ₂, n = 1, 2, 3, 4 with ƒ₁ = 30.8 kHz and ƒ₂ = 63 Hz. Their signals were clearly distinguishable by the locations of the extremes and zeros of their responses. Binary mixtures of the two particle types were prepared with different mixing ratios. The mixture samples were analyzed by determining the best linear combination of the two pure constituents that best resembled the measured signals of the mixtures. Using a quadratic programming algorithm, the mixing ratios could be determined with an accuracy of greater than 14%. If each particle type is functionalized with a different antibody, multiplex detection of two different analytes becomes feasible. KW - colorization KW - multiplex detection KW - frequency mixing magnetic detection KW - magnetic nanoparticles Y1 - 2021 U6 - https://doi.org/10.3390/s21175859 SN - 1424-8220 N1 - This article belongs to the Special Issue "Advanced Nanomaterial-Based Sensors for Biomedical Applications" VL - 21 IS - 17 PB - MDPI CY - Basel ER - TY - JOUR A1 - Richter, Charlotte A1 - Braunstein, Bjoern A1 - Staeudle, Benjamin A1 - Attias, Julia A1 - Suess, Alexander A1 - Weber, Tobias A1 - Mileva, Katya N. A1 - Rittweger, Joern A1 - Green, David A. A1 - Albracht, Kirsten T1 - Contractile behavior of the gastrocnemius medialis muscle during running in simulated hypogravity JF - npj Microgravity N2 - Vigorous exercise countermeasures in microgravity can largely attenuate muscular degeneration, albeit the extent of applied loading is key for the extent of muscle wasting. Running on the International Space Station is usually performed with maximum loads of 70% body weight (0.7 g). However, it has not been investigated how the reduced musculoskeletal loading affects muscle and series elastic element dynamics, and thereby force and power generation. Therefore, this study examined the effects of running on the vertical treadmill facility, a ground-based analog, at simulated 0.7 g on gastrocnemius medialis contractile behavior. The results reveal that fascicle−series elastic element behavior differs between simulated hypogravity and 1 g running. Whilst shorter peak series elastic element lengths at simulated 0.7 g appear to be the result of lower muscular and gravitational forces acting on it, increased fascicle lengths and decreased velocities could not be anticipated, but may inform the development of optimized running training in hypogravity. However, whether the alterations in contractile behavior precipitate musculoskeletal degeneration warrants further study. Y1 - 2021 U6 - https://doi.org/10.1038/s41526-021-00155-7 SN - 2373-8065 N1 - Corresponding author: Charlotte Richter VL - 7 IS - Article number: 32 PB - Springer Nature CY - New York ER - TY - JOUR A1 - Richter, Charlotte A1 - Braunstein, Bjoern A1 - Stäudle, Benjamin A1 - Attias, Julia A1 - Suess, Alexander A1 - Weber, Tobias A1 - Mileva, Katja N. A1 - Rittweger, Joern A1 - Green, David A. A1 - Albracht, Kirsten T1 - Gastrocnemius medialis contractile behavior is preserved during 30% body weight supported gait training JF - Frontiers in Sports and Active Living N2 - Rehabilitative body weight supported gait training aims at restoring walking function as a key element in activities of daily living. Studies demonstrated reductions in muscle and joint forces, while kinematic gait patterns appear to be preserved with up to 30% weight support. However, the influence of body weight support on muscle architecture, with respect to fascicle and series elastic element behavior is unknown, despite this having potential clinical implications for gait retraining. Eight males (31.9 ± 4.7 years) walked at 75% of the speed at which they typically transition to running, with 0% and 30% body weight support on a lower-body positive pressure treadmill. Gastrocnemius medialis fascicle lengths and pennation angles were measured via ultrasonography. Additionally, joint kinematics were analyzed to determine gastrocnemius medialis muscle–tendon unit lengths, consisting of the muscle's contractile and series elastic elements. Series elastic element length was assessed using a muscle–tendon unit model. Depending on whether data were normally distributed, a paired t-test or Wilcoxon signed rank test was performed to determine if body weight supported walking had any effects on joint kinematics and fascicle–series elastic element behavior. Walking with 30% body weight support had no statistically significant effect on joint kinematics and peak series elastic element length. Furthermore, at the time when peak series elastic element length was achieved, and on average across the entire stance phase, muscle–tendon unit length, fascicle length, pennation angle, and fascicle velocity were unchanged with respect to body weight support. In accordance with unchanged gait kinematics, preservation of fascicle–series elastic element behavior was observed during walking with 30% body weight support, which suggests transferability of gait patterns to subsequent unsupported walking. KW - AlterG KW - rehabilitation KW - gait KW - walking KW - ultrasound imaging KW - series elastic element behavior KW - muscle fascicle behavior KW - unloading Y1 - 2021 U6 - https://doi.org/10.3389/fspor.2020.614559 SN - 2624-9367 VL - 2021 IS - 2 PB - Frontiers CY - Lausanne ER - TY - JOUR A1 - Richter, Charlotte A1 - Braunstein, Björn A1 - Stäudle, Benjamin A1 - Attias, Julia A1 - Süss, Alexander A1 - Weber, Tobias A1 - Mileva, Katya N. A1 - Rittweger, Jörn A1 - Green, David A. A1 - Albracht, Kirsten T1 - Gastrocnemius medialis contractile behavior during running differs between simulated Lunar and Martian gravities JF - Scientific reports N2 - The international partnership of space agencies has agreed to proceed forward to the Moon sustainably. Activities on the Lunar surface (0.16 g) will allow crewmembers to advance the exploration skills needed when expanding human presence to Mars (0.38 g). Whilst data from actual hypogravity activities are limited to the Apollo missions, simulation studies have indicated that ground reaction forces, mechanical work, muscle activation, and joint angles decrease with declining gravity level. However, these alterations in locomotion biomechanics do not necessarily scale to the gravity level, the reduction in gastrocnemius medialis activation even appears to level off around 0.2 g, while muscle activation pattern remains similar. Thus, it is difficult to predict whether gastrocnemius medialis contractile behavior during running on Moon will basically be the same as on Mars. Therefore, this study investigated lower limb joint kinematics and gastrocnemius medialis behavior during running at 1 g, simulated Martian gravity, and simulated Lunar gravity on the vertical treadmill facility. The results indicate that hypogravity-induced alterations in joint kinematics and contractile behavior still persist between simulated running on the Moon and Mars. This contrasts with the concept of a ceiling effect and should be carefully considered when evaluating exercise prescriptions and the transferability of locomotion practiced in Lunar gravity to Martian gravity. KW - Bone quality and biomechanics KW - Environmental impact KW - Skeletal muscle KW - Tendons KW - Ultrasound Y1 - 2021 U6 - https://doi.org/10.1038/s41598-021-00527-9 SN - 2045-2322 N1 - Corresponding author: Charlotte Richter VL - 11 IS - Article number: 22555 PB - Springer Nature CY - London ER - TY - JOUR A1 - Saretzki, Charlotte A1 - Bergmann, Ole A1 - Dahmann, Peter A1 - Janser, Frank A1 - Keimer, Jona A1 - Machado, Patricia A1 - Morrison, Audry A1 - Page, Henry A1 - Pluta, Emil A1 - Stübing, Felix A1 - Küpper, Thomas T1 - Are small airplanes safe with regards to COVID-19 transmission? JF - Journal of Travel Medicine Y1 - 2021 U6 - https://doi.org/10.1093/jtm/taab105 SN - 1708-8305 VL - 28 IS - 7 PB - Oxford University Press CY - Oxford ER - TY - JOUR A1 - Seefeldt, Patric A1 - Dachwald, Bernd T1 - Temperature increase on folded solar sail membranes JF - Advances in Space Research Y1 - 2021 U6 - https://doi.org/10.1016/j.asr.2020.09.026 SN - 0273-1177 VL - 67 IS - 9 SP - 2688 EP - 2695 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Serror, Martin A1 - Hack, Sacha A1 - Henze, Martin A1 - Schuba, Marko A1 - Wehrle, Klaus T1 - Challenges and Opportunities in Securing the Industrial Internet of Things JF - IEEE Transactions on Industrial Informatics Y1 - 2021 U6 - https://doi.org/10.1109/TII.2020.3023507 SN - 1941-0050 VL - 17 IS - 5 SP - 2985 EP - 2996 PB - IEEE CY - New York ER - TY - JOUR A1 - Spietz, Peter A1 - Spröwitz, Tom A1 - Seefeldt, Patric A1 - Grundmann, Jan Thimo A1 - Jahnke, Rico A1 - Mikschl, Tobias A1 - Mikulz, Eugen A1 - Montenegro, Sergio A1 - Reershemius, Siebo A1 - Renger, Thomas A1 - Ruffer, Michael A1 - Sasaki, Kaname A1 - Sznajder, Maciej A1 - Tóth, Norbert A1 - Ceriotti, Matteo A1 - Dachwald, Bernd A1 - Macdonald, Malcolm A1 - McInnes, Colin A1 - Seboldt, Wolfgang A1 - Quantius, Dominik A1 - Bauer, Waldemar A1 - Wiedemann, Carsten A1 - Grimm, Christian D. A1 - Hercik, David A1 - Ho, Tra-Mi A1 - Lange, Caroline A1 - Schmitz, Nicole T1 - Paths not taken – The Gossamer roadmap’s other options JF - Advances in Space Research KW - Solar sail KW - Small spacecraft KW - DLR-ESTEC GOSSAMER roadmap for solar sailing KW - GOSSAMER-1 Y1 - 2021 U6 - https://doi.org/10.1016/j.asr.2021.01.044 SN - 0273-1177 VL - 67 IS - 9 SP - 2912 EP - 2956 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Staat, Manfred T1 - An extension strain type Mohr–Coulomb criterion JF - Rock mechanics and rock engineering N2 - Extension fractures are typical for the deformation under low or no confining pressure. They can be explained by a phenomenological extension strain failure criterion. In the past, a simple empirical criterion for fracture initiation in brittle rock has been developed. In this article, it is shown that the simple extension strain criterion makes unrealistic strength predictions in biaxial compression and tension. To overcome this major limitation, a new extension strain criterion is proposed by adding a weighted principal shear component to the simple criterion. The shear weight is chosen, such that the enriched extension strain criterion represents the same failure surface as the Mohr–Coulomb (MC) criterion. Thus, the MC criterion has been derived as an extension strain criterion predicting extension failure modes, which are unexpected in the classical understanding of the failure of cohesive-frictional materials. In progressive damage of rock, the most likely fracture direction is orthogonal to the maximum extension strain leading to dilatancy. The enriched extension strain criterion is proposed as a threshold surface for crack initiation CI and crack damage CD and as a failure surface at peak stress CP. Different from compressive loading, tensile loading requires only a limited number of critical cracks to cause failure. Therefore, for tensile stresses, the failure criteria must be modified somehow, possibly by a cut-off corresponding to the CI stress. Examples show that the enriched extension strain criterion predicts much lower volumes of damaged rock mass compared to the simple extension strain criterion. Y1 - 2021 U6 - https://doi.org/10.1007/s00603-021-02608-7 SN - 1434-453X N1 - Corresponding author: Manfred Staat VL - 54 IS - 12 SP - 6207 EP - 6233 PB - Springer Nature CY - Cham ER - TY - JOUR A1 - Stollenwerk, Dominik A1 - Reinkensmeier, Sebastian A1 - Georg, Jörg Heiner A1 - Jungbluth, Christian T1 - „Smartes“ Laden an öffentlich zugänglichen Ladesäulen – Teil 2: USER-Verhalten und -Erwartungen JF - Energiewirtschaftliche Tagesfragen : et ; Zeitschrift für Energiewirtschaft, Recht, Technik und Umwelt Y1 - 2021 SN - 0720-6240 SN - 0013-743X VL - 71 IS - 3 SP - 38 EP - 42 PB - ETV Energieverlag CY - Essen ER - TY - JOUR A1 - Stäudle, Benjamin A1 - Seynnes, Olivier A1 - Laps, Guido A1 - Göll, Fabian A1 - Brüggemann, Gert-Peter A1 - Albracht, Kirsten T1 - Recovery from achilles tendon repair: a combination of Postsurgery Outcomes and Insufficient remodeling of muscle and tendon JF - Medicine & Science in Sports & Exercise N2 - Achilles tendon rupture (ATR) patients have persistent functional deficits in the triceps surae muscle–tendon unit (MTU). The complex remodeling of the MTU accompanying these deficits remains poorly understood. The purpose of the present study was to associate in vivo and in silico data to investigate the relations between changes inMTU properties and strength deficits inATR patients. Methods: Elevenmale subjects who had undergone surgical repair of complete unilateral ATR were examined 4.6 ± 2.0 (mean ± SD) yr after rupture. Gastrocnemius medialis (GM) tendon stiffness, morphology, and muscle architecture were determined using ultrasonography. The force–length relation of the plantar flexor muscles was assessed at five ankle joint angles. In addition, simulations (OpenSim) of the GM MTU force–length properties were performed with various iterations of MTU properties found between the unaffected and the affected side. Results: The affected side of the patients displayed a longer, larger, and stiffer GM tendon (13% ± 10%, 105% ± 28%, and 54% ± 24%, respectively) compared with the unaffected side. The GM muscle fascicles of the affected side were shorter (32% ± 12%) and with greater pennation angles (31% ± 26%). A mean deficit in plantarflexion moment of 31% ± 10% was measured. Simulations indicate that pairing an intact muscle with a longer tendon shifts the optimal angular range of peak force outside physiological angular ranges, whereas the shorter muscle fascicles and tendon stiffening seen in the affected side decrease this shift, albeit incompletely. Conclusions: These results suggest that the substantial changes in MTU properties found in ATR patients may partly result from compensatory remodeling, although this process appears insufficient to fully restore muscle function. KW - Tendon Rupture KW - Stiffness KW - Simulation KW - Muscle Force KW - Muscle Fascicle Y1 - 2021 U6 - https://doi.org/10.1249/MSS.0000000000002592 SN - 1530-0315 VL - 53 IS - 7 SP - 1356 EP - 1366 PB - American College of Sports Medicine CY - Philadelphia, Pa. ER - TY - JOUR A1 - Temiz Artmann, Aysegül A1 - Kurulgan demirci, Eylem A1 - Fırat, Ipek Seda A1 - Oflaz, Hakan A1 - Artmann, Gerhard T1 - Recombinant activated protein C (rhAPC) affects lipopolysaccharide-induced mechanical compliance changes and beat frequency of mESC-derived cardiomyocyte monolayers JF - SHOCK KW - Septic cardiomyopathy KW - LPS KW - cardiomyocyte biomechanics KW - CellDrum KW - actin cytoskeleton Y1 - 2021 U6 - https://doi.org/10.1097/SHK.0000000000001845 SN - 1540-0514 PB - Wolters Kluwer CY - Köln ER - TY - JOUR A1 - Timme, Michael T1 - Rechtsprechungsübersicht zum Wohnraummietrecht JF - Monatsschrift für Deutsches Recht Y1 - 2021 U6 - https://doi.org/10.9785/mdtr-2021-750113 SN - 2194-4202 VL - 75 IS - 1 SP - 6 EP - 11 PB - Verlag Dr. Otto Schmidt CY - Köln ER - 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 -