TY - JOUR A1 - Geibel, R. A1 - Pietsch, Wolfram T1 - Seminarbibliothek Software-Engineering: CASE ist nicht alles? JF - ExperPraxis : ExperTeam-Jahrbuch für die Praxis der Informationsverarbeitung Y1 - 1994 SN - 0944-2863 SP - 106 EP - 108 ER - TY - JOUR A1 - Barth, Heiko A1 - Wollert, Jörg T1 - SMARTes Konzept - von Produkt zur Fabrik JF - Facility-Management : Integration, Planung, Gebäudemanagement Y1 - 1998 SN - 0948-0048 VL - Bd. 4 IS - H. August SP - 30 EP - 35 ER - TY - JOUR A1 - Kotliar, Konstantin A1 - Lanzl, I. M. T1 - Biomechanical modeling of the aqueous humor outflow after non-penetrating glaucoma filtration surgery in the human eye JF - Acta of bioengineering and biomechanics Y1 - 2002 SN - 1509-409X VL - Vol. 4 IS - Suppl. 1 SP - 728 EP - 729 ER - TY - JOUR A1 - Kotliar, Konstantin A1 - Drozdova, G. A. A1 - Shamshinova, A. M. T1 - Ocular hemodinamics and contemporary methods of its assessment.
 Part I. Ocular blood circulation and its quantitative estimation JF - National journal Glaucoma Y1 - 2006 SN - 2078-4104 VL - Vol. 5 IS - No. 3 SP - 62 EP - 73 ER - TY - JOUR A1 - Wollert, Jörg T1 - Bluetooth in der Klemme JF - Computer & Automation : Fachmedium der Automatisierungstechnik Y1 - 2008 SN - 1615-8512 IS - H. 10 SP - 62 EP - 67 ER - TY - JOUR A1 - Wollert, Jörg T1 - Zeitgemäß : Echtzeit-Zusatz für Windows 3.11 und Windows 95 JF - ELRAD : Magazin für Elektronik und technische Rechneranwendungen Y1 - 1996 SN - 0170-1827 IS - H. 9 SP - 96 EP - 99 ER - TY - JOUR A1 - Wollert, Jörg T1 - Wieviel Echtzeit kann Windows? JF - IEE : elektrische Automatisierung und Antriebstechnik Y1 - 1997 SN - 1434-2898 VL - Jg. 42 IS - Nr. 9 SP - 30 EP - 37 ER - TY - JOUR A1 - Kotliar, Konstantin A1 - Drozdova, G. A. A1 - Shamshinova, A. M. T1 - Ocular hemodinamics and contemporary methods of its assessment. Part II. Invasive methods of assessment of ocular blood flow JF - National Journal Glaucoma Y1 - 2006 SN - 2078-4104 VL - Vol. 5 IS - No. 4 SP - 37 EP - 49 ER - TY - JOUR A1 - Kotliar, Konstantin A1 - Drozdova, G. A. A1 - Shamshinova, A. M. T1 - Ocular hemodinamics and contemporary methods of its assessment. Part III. Non-invasive methods of assessment of ocular blood flow. 1. Assessment of blood cell velocities and flow rates in intraocular vessels and vascular beds JF - Journal of Glaucoma Y1 - 2007 SN - 2078-4104 VL - Vol. 6 IS - 1 SP - 61 EP - 68 ER - TY - JOUR A1 - Kotliar, Konstantin A1 - Drozdova, G. A. A1 - Shamshinova, A. M. T1 - Ocular hemodinamics and contemporary methods of its assessment. Part III. Non-invasive methods of assessment of ocular blood flow. 2. Static and dynamic assessment of retinal vessel reaction to stimuli JF - National Journal Glaucoma Y1 - 2007 SN - 2078-4104 VL - Vol. 6 IS - No. 2 SP - 64 EP - 71 ER - TY - JOUR A1 - Kappmeyer, K. A1 - Kotliar, Konstantin A1 - Lanzl, I. M. T1 - Spielen von Blasinstrumenten und Augeninnendruck JF - Zeitschrift für praktische Augenheilkunde & augenärztliche Fortbildung : ZPA Y1 - 2009 SN - 1436-0322 VL - Bd. 30 SP - 169 EP - 171 ER - TY - JOUR A1 - Kotliar, Konstantin A1 - Kharoubi, A. A1 - Schmidt-Trucksäß, A. A1 - Halle, M. A1 - Lanzl, I. T1 - Does internal longitudinal microstructure of retinal veins change with age in medically healthy persons? JF - Acta Ophthalmologica Y1 - 2009 SN - 1600-0420 (E-Journal); 1755-3768 (E-Journal); 0001-639X (Print); 1395-3907 (Print); 1755-375X (Print) VL - Vol. 87 IS - Suppl. S244 SP - 0 PB - Wiley CY - Weinheim ER - TY - JOUR A1 - Martin-Gonzalez, Anabel A1 - Kotliar, Konstantin A1 - Rios-Martinez, Jorge A1 - Lanzl, Ines A1 - Navab, Nassir T1 - Mediated-reality magnification for macular degeneration rehabilitation JF - Journal of Modern Optics Y1 - 2014 U6 - https://doi.org/10.1080/09500340.2014.936110 SN - 1362-3044 VL - 61 IS - 17 SP - 1400 EP - 1408 PB - Taylor & Francis CY - London ER - TY - JOUR A1 - Wollert, Jörg T1 - Bluetooth aktuell - Technik und Anwendungen ; 4: Der Bluetooth Protokoll-Stack JF - Elektronik : Fachmedium für industrielle Anwender und Entwickler Y1 - 2001 SN - 0013-5658 VL - Jg. 50 IS - Nr. 20 SP - 76 EP - 81 ER - TY - JOUR A1 - Wollert, Jörg T1 - Euros - 166 - Echtzeitentwicklungskit für den 80C166 JF - ELRAD : Magazin für Elektronik und technische Rechneranwendungen Y1 - 1995 SN - 0170-1827 IS - H. 8 SP - 32 EP - 34 ER - TY - JOUR A1 - Wollert, Jörg A1 - Fiedler, J. A1 - Stockmann, T. T1 - Automatisieren mit dem PC : was der Personal Computer kann und wo er passen muss JF - Elektronik : Fachmedium für industrielle Anwender und Entwickler Y1 - 1994 SN - 0013-5658 IS - Nr. 6 SP - 76 EP - 82 ER - TY - JOUR A1 - Wollert, Jörg T1 - Zeitsprung : Grundlagen und Marktübersicht zu Echtzeit-Betriebssystemen JF - ELRAD : Magazin für Elektronik und technische Rechneranwendungen Y1 - 1995 SN - 0170-1827 IS - H. 6 SP - 48 EP - 59 ER - TY - JOUR A1 - Goebel, O. A1 - Geskes, P. A1 - Geyer, Michael A1 - Henneke, K. A1 - Herrmann, Ulf T1 - Direkte Dampferzeugung in Parabolrinnen-Solarkraftwerken JF - Strom aus Sonne und Wind. - (Themen / Forschungsverbund Sonnenenergie ; 96/97) Y1 - 1997 SN - 0939-7582 SP - 110 EP - 116 PB - Forschungsverb Sonnenenergie CY - Köln ER - TY - JOUR A1 - Herrmann, Ulf A1 - Lippke, F. T1 - The influence of transients on the design of DSG solar fields JF - Journal de Physique IV : proceedings Y1 - 1999 SN - 2-86883-402-7 U6 - https://doi.org/10.1051/jp4:1999377 SN - 1764-7177 (Online) SN - 1155-4339 (Print) VL - 9 IS - PR3 SP - 489 EP - 494 ER - TY - JOUR A1 - Breuer, Lars A1 - Raue, Markus A1 - Kirschbaum, M. A1 - Mang, Thomas A1 - Schöning, Michael Josef A1 - Thoelen, R. A1 - Wagner, Torsten T1 - Light-controllable polymeric material based on temperature-sensitive hydrogels with incorporated graphene oxide JF - Physica status solidi (a) N2 - Poly(N-isopropylacrylamide) (PNIPAAm) hydrogel films with incorporated graphene oxide (GO) were developed and tested as light-stimulated actuators. GO dispersions were synthesized via Hummers method and characterized toward their optical properties and photothermal energy conversion. The hydrogels were prepared by means of photopolymerization. In addition, the influence of GO within the hydrogel network on the lower critical solution temperature (LCST) was investigated by differential scanning calorimetry (DSC). The optical absorbance and the response to illumination were determined as a function of GO concentration for thin hydrogel films. A proof of principle for the stimulation with light was performed. Y1 - 2015 U6 - https://doi.org/10.1002/pssa.201431944 SN - 1862-6319 VL - 212 IS - 6 SP - 1368 EP - 1374 PB - Wiley CY - Weinheim ER - TY - JOUR A1 - Schiffer, Stefan A1 - Ferrein, Alexander A1 - Lakemeyer, Gerhard T1 - Abstracting Away Low-Level Details in Service Robotics with Fuzzy Fluents JF - Model-Driven Knowledge Engineering for Improved Software Modularity in Robotics and Automation. Workshop at European Robotics Forum 2015 Vienna, Austria, March 11-13, 2015. Y1 - 2015 SP - 1 EP - 4 ER - TY - JOUR A1 - Pilas, Johanna A1 - Iken, Heiko A1 - Selmer, Thorsten A1 - Keusgen, Michael A1 - Schöning, Michael Josef T1 - Development of a multi‐parameter sensor chip for the simultaneous detection of organic compounds in biogas processes JF - Physica status solidi (a) N2 - An enzyme-based multi-parameter biosensor is developed for monitoring the concentration of formate, d-lactate, and l-lactate in biological samples. The sensor is based on the specific dehydrogenation by an oxidized β-nicotinamide adenine dinucleotide (NAD+)-dependent dehydrogenase (formate dehydrogenase, d-lactic dehydrogenase, and l-lactic dehydrogenase, respectively) in combination with a diaphorase from Clostridium kluyveri (EC 1.8.1.4). The enzymes are immobilized on a platinum working electrode by cross-linking with glutaraldehyde (GA). The principle of the determination scheme in case of l-lactate is as follows: l-lactic dehydrogenase (l-LDH) converts l-lactate into pyruvate by reaction with NAD+. In the presence of hexacyanoferrate(III), the resulting reduced β-nicotinamide adenine dinucleotide (NADH) is then regenerated enzymatically by diaphorase. The electrochemical detection is based on the current generated by oxidation of hexacyanoferrate(II) at an applied potential of +0.3 V vs. an Ag/AgCl reference electrode. The biosensor will be electrochemically characterized in terms of linear working range and sensitivity. Additionally, the successful practical application of the sensor is demonstrated in an extract from maize silage. Y1 - 2015 U6 - https://doi.org/10.1002/pssa.201431894 SN - 1862-6319 VL - 212 IS - 6 SP - 1306 EP - 1312 PB - Wiley CY - Weinheim ER - TY - JOUR A1 - Schneider, Wilhelm A1 - Schneider, Bettina A1 - Meinhardt, Kerstin A1 - Kinder, Stephanie T1 - Die Fallstudie : Ermittlung des körperschaftssteuerlichen Einkommens und des Gewerbeertrags einer Kapitalgesellschaft JF - Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Examen, Berufseinstieg und Fortbildung Y1 - 2015 SN - 0340-3084 N1 - Printausgabe in der Bibliothek Eupener Str. unter der Signatur 43 Z 568 VL - 44 IS - 3 SP - 295 EP - 298 PB - Lange CY - Düsseldorf ER - TY - JOUR A1 - Dersch, Jürgen A1 - Geyer, Michael A1 - Herrmann, Ulf A1 - Jones, Scott A. A1 - Kelly, Bruce A1 - Kistner, Rainer A1 - Ortmanns, Winfried A1 - Pitz-Paal, Robert A1 - Price, Henry T1 - Trough integration into power plants—a study on the performance and economy of integrated solar combined cycle systems JF - Energy : the international journal Y1 - 2004 U6 - https://doi.org/10.1016/S0360-5442(03)00199-3 SN - 0360-5442 N1 - SolarPACES 2002, Zürich, Switzerland, 4–6 September 2002 VL - 29 IS - 5-6 (Special Issue SolarPaces) SP - 947 EP - 959 ER - TY - JOUR A1 - Kearney, David W. A1 - Kelly, Bruce A1 - Herrmann, Ulf A1 - Cable, R. A1 - Pacheco, J. A1 - Mahoney, R. A1 - Price, Henry A1 - Blake, D. A1 - Nava, P. A1 - Potrovitza, N. T1 - Engineering Aspects of a Molten Salt Heat Transfer Fluid in a Trough Solar Field JF - Energy : the international journal Y1 - 2002 U6 - https://doi.org/10.1016/S0360-5442(03)00191-9 SN - 0360-5442 N1 - SolarPACES 2002, Zürich, Switzerland, 4–6 September 2002 VL - 29 IS - 5-6 (Special Issue SolarPaces) SP - 861 EP - 870 ER - TY - JOUR A1 - Herrmann, Ulf A1 - Kelly, Bruce A1 - Price, Henry T1 - Two Tank Molten Salt Storage for Parabolic Trough Solar Power Plants JF - Energy : the international journal Y1 - 2002 U6 - https://doi.org/10.1016/S0360-5442(03)00193-2 SN - 0360-5442 N1 - SolarPACES 2002, Zürich, Switzerland, 4–6 September 2002 VL - 29 IS - 5-6 (Special Issue SolarPaces) SP - 883 EP - 893 ER - TY - JOUR A1 - Herrmann, Ulf A1 - Nava, P. T1 - Die Strahlung der Sonne einfangen JF - DLR-Nachrichten / Deutsches Zentrum für Luft- und Raumfahrt Y1 - 2005 SN - 0937-0420 VL - 109 IS - Sonderheft Solarforschung SP - 34 EP - 37 ER - TY - JOUR A1 - Herrmann, Ulf A1 - Kearney, David W. T1 - Survey of Thermal Energy Storage for Parabolic Trough Power Plants JF - Journal of Solar Energy Engineering Y1 - 2002 U6 - https://doi.org/10.1115/1.1467601 SN - 1528-8986 (Online) SN - 0199-6231 (Print) VL - 124 IS - 2 SP - 145 EP - 152 ER - TY - JOUR A1 - Jildeh, Zaid B. A1 - Wagner, Torsten A1 - Schöning, Michael Josef A1 - Pieper, Martin T1 - Simulating the electromagnetic‐thermal treatment of thin aluminium layers for adhesion improvement JF - Physica status solidi (a) N2 - A composite layer material used in packaging industry is made from joining layers of different materials using an adhesive. An important processing step in the production of aluminium-containing composites is the surface treatment and consequent coating of adhesive material on the aluminium surface. To increase adhesion strength between aluminium layer and the adhesive material, the foil is heat treated. For efficient heating, induction heating was considered as state-of-the-art treatment process. Due to the complexity of the heating process and the unpredictable nature of the heating source, the control of the process is not yet optimised. In this work, a finite element analysis of the process was established and various process parameters were studied. The process was simplified and modelled in 3D. The numerical model contains an air domain, an aluminium layer and a copper coil fitted with a magnetic field concentrating material. The effect of changing the speed of the aluminium foil (or rolling speed) was studied with the change of the coil current. Statistical analysis was used for generating a general control equation of coil current with changing rolling speed. Y1 - 2015 U6 - https://doi.org/10.1002/pssa.201431893 SN - 1862-6319 VL - Vol. 212 IS - 6 SP - 1234 EP - 1241 PB - Wiley CY - Weinheim ER - TY - JOUR A1 - Huck, Christina A1 - Poghossian, Arshak A1 - Bäcker, Matthias A1 - Reisert, Steffen A1 - Kramer, Friederike A1 - Begoyan, Vardges K. A1 - Buniatyan, Vahe V. A1 - Schöning, Michael Josef T1 - Multi-parameter sensing using high-k oxide of barium strontium titanate JF - Physica status solidi (a) N2 - High-k perovskite oxide of barium strontium titanate (BST) represents a very attractive multi-functional transducer material for the development of (bio-)chemical sensors. In this work, a Si-based sensor chip containing Pt interdigitated electrodes covered with a thin BST layer (485 nm) has been developed for multi-parameter chemical sensing. The chip has been applied for the contactless measurement of the electrolyte conductivity, the detection of adsorbed charged macromolecules (positively charged polyelectrolytes of polyethylenimine) and the concentration of hydrogen peroxide (H2O2) vapor. The experimental results of functional testing of individual sensors are presented. The mechanism of the BST sensitivity to charged polyelectrolytes and H2O2 vapor has been proposed and discussed. Y1 - 2015 U6 - https://doi.org/10.1002/pssa.201431911 SN - 1862-6319 VL - 212 IS - 6 SP - 1259 PB - Wiley CY - Weinheim ER - TY - JOUR A1 - Oberländer, Jan A1 - Bromm, Alexander A1 - Wendeler, Luisa A1 - Iken, Heiko A1 - Palomar Duran, Marlena A1 - Greeff, Anton A1 - Kirchner, Patrick A1 - Keusgen, Michael A1 - Schöning, Michael Josef T1 - Towards a biosensor to monitor the sterilisation efficiency of aseptic filling machines JF - Physica status solidi (a) N2 - Sterilisation processes are compulsory in medicine, pharmacy, and food industries to prevent infections of consumers and microbiological contaminations of products. Monitoring the sterilisation by conventional microbiological methods is time- and lab-consuming. To overcome this problem, in this work a novel biosensor has been proposed. The sensor enables a fast method to evaluate sterilisation processes. By means of thin-film technology the sensor's transducer structures in form of IDEs (interdigitated electrodes) have been fabricated on a silicon substrate. Physical characterisation of the developed sensor was done by AFM, SEM, and profilometry. Impedance analyses were conducted for the electrical characterisation. As microbiological layer spores of B. atrophaeus have been immobilised on the sensing structure; spores of this type are a well-known sterilisation test organism. Impedance measurements at a fixed frequency over time were performed to monitor the immobilisation process. A sterilisation process according to aseptic filling machines was applied to demonstrate the sensor functionality. After both, immobilisation and sterilisation, a change in impedance could successfully be detected. Y1 - 2015 U6 - https://doi.org/10.1002/pssa.201431900 SN - 1862-6319 VL - 212 IS - 6 SP - 1299 EP - 1305 PB - Wiley CY - Weinheim ER - TY - JOUR A1 - Wollert, Jörg T1 - Ethernet in der Automatisierungstechnik ; 1: Herkömmliche Feldbusse im Vergleich zu Ethernet JF - Elektronik : Fachmedium für industrielle Anwender und Entwickler Y1 - 2000 SN - 0013-5658 N1 - Printausg. in der Bibliothek vorhanden: 63 ZS 030 VL - Bd. 49 IS - H. 15 SP - 68 EP - 77 ER - TY - JOUR A1 - Alexopoulos, Spiros T1 - Simulation model for the transient process behaviour of solar aluminium recycling in a rotary kiln JF - Applied Thermal Engineering Y1 - 2015 U6 - https://doi.org/10.1016/j.applthermaleng.2015.01.007 SN - 1359-4311 N1 - Autor im Original: Spiridon O. Alexopoulos VL - 78 SP - 387 EP - 396 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Huber, M. A1 - Streblow, R. A1 - Müller, D. A1 - Lange, S. A1 - Joneleit, R. A1 - Sefker, T. A1 - Rau, Sebastian A1 - Wollert, Jörg T1 - Funksignalübertragung in Luftleitungen JF - HLH : Lüftung, Klima, Heizung, Sanitär, Gebäudetechnik Y1 - 2014 SN - 1436-5103 VL - Bd. 65 IS - H. 7/8 SP - 36 EP - 40 ER - TY - JOUR A1 - Heptner, K. A1 - Wollert, Jörg T1 - FML-Report - VDI-Richtlinie 4485 'E-Commerce und Logistik' JF - Logistik für Unternehmen : das Fachmagazin der internen und externen Logistik Y1 - 2005 SN - 0930-7834 N1 - Printausg. in der Bibliothek vorhanden: 43 Z 513 VL - 19 SP - 58 EP - 59 ER - TY - JOUR A1 - Wollert, Jörg T1 - Schlaue Produktion von smarten Autos : hinter der Smart-Produktion steckt ein innovatives Logistikkonzept JF - Technica Y1 - 1999 SN - 0040-866X VL - Bd. 48 IS - H. 4 SP - 20 EP - 23 ER - TY - JOUR A1 - Wollert, Jörg A1 - Buda, Aurel T1 - Funklösungen im parallelen Betrieb JF - Intelligenter produzieren : die Wissensplattform für das technische Management Y1 - 2009 SN - 1869-2745 IS - H. 4 SP - 6 EP - 8 PB - VDMA-Verl. CY - Frankfurt, M. ER - TY - JOUR A1 - Leidinger, Rafael A1 - Noisten, Thomas A1 - Wollert, Jörg T1 - Realtime automation networks in moVing industrial environments JF - Journal of systemics, cybernetics and informatics N2 - The radio-based wireless data communication has made the realization of new technical solutions possible in many fields of the automation technology (AT). For about ten years, a constant disproportionate growth of wireless technologies can be observed in the automation technology. However, it shows that especially for the AT, conventional technologies of office automation are unsuitable and/or not manageable. The employment of mobile services in the industrial automation technology has the potential of significant cost and time savings. This leads to an increased productivity in various fields of the AT, for example in the factory and process automation or in production logistics. In this paper technologies and solutions for an automation-suited supply of mobile wireless services will be introduced under the criteria of real time suitability, IT-security and service orientation. Emphasis will be put on the investigation and development of wireless convergence layers for different radio technologies, on the central provision of support services for an easy-to-use, central, backup enabled management of combined wired / wireless networks and on the study on integrability in a Profinet real-time Ethernet network. KW - PROFINET KW - Distributed Control Systems, KW - Industrial Automation Technology, KW - 802.15.4 KW - Bluetooth KW - Wireless Networks Y1 - 2012 SN - 1690-4532 VL - Vol. 10 IS - Iss. 2 SP - 52 EP - 56 PB - IIIC CY - Orlando ER - TY - JOUR A1 - Benzel, Ute A1 - Linzbach, Meike T1 - Auswirkungen des Forderungsverzichtes – Steuerliche Belastung und Beeinflussung der Steuerquote JF - Deutsches Steuerrecht : DStR ; Wochenschrift & umfassende Datenbank für Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer Y1 - 2009 SN - 0012-1347 ; 0949-7676 N1 - Printausg. in der Bibliothek vorhanden: 43 Z 451 VL - Jg. 47 IS - H. 31 SP - 1599 EP - 1602 PB - Beck CY - München ER - TY - JOUR A1 - Benzel, Ute A1 - Linzbach, Meike T1 - Neue Vorschriften für die Bilanzierung von Steuerrisikorückstellungen : der Exposure Draft ED/2009/2 des IASB JF - KoR - Zeitschrift für kapitalmarktorientierte Rechnungslegung Y1 - 2009 SN - 1437-8981 ; 1617-8084 N1 - Printausg. in der Bibliothek vorhanden: 43 Z 762 VL - Jg. 9 IS - H. 7/8 SP - 400 EP - 408 ER - TY - JOUR A1 - Bolik, Andreas A1 - Linzbach, Meike T1 - Verluste und Zinsschranke in der Bilanzierung latenter Steuern JF - Deutsches Steuerrecht : DStR ; Wochenschrift & umfassende Datenbank für Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer N2 - Latente Steuern stellen eine Schnittstelle zwischen handelsrechtlicher Rechnungslegung und Steuerrecht dar. Das Verhältnis von Handels- und Steuerrecht ist dabei keinesfalls stetig; vielmehr fordert die Dynamik des deutschen Steuerrechts in vielen Bereichen regelmäßige Anpassungen in der Bilanzierung in Handels- und Steuerbilanz. Dies gilt insbesondere für die Bilanzierung latenter Steuern im handelsrechtlichen Jahresabschluss, welche durch das BilMoG deutlich an Bedeutung gewonnen hat. Neben latenten Steuern auf temporäre Differenzen ist es nunmehr erforderlich, Verlustvorträge und die Folgen der Zinsschranke bei der Berechnung latenter Steuern zu berücksichtigen. Der nachfolgende Beitrag geht auf die Berücksichtigung von Verlust- und Zinsvorträgen und die Berücksichtigungsfähigkeit von EBITDA-Vorträgen bei der Berechnung latenter Steuern ein und beleuchtet dabei insbesondere auch praktische Fragestellungen. Y1 - 2010 SN - 0012-1347 VL - 48 IS - 31 SP - 1587 EP - 1590 PB - Beck CY - München ER - TY - JOUR A1 - Benzel, Ute A1 - Linzbach, Meike T1 - Bilanzierung und Offenlegung von Ertragsteuerrisiken – Quo vadis? Unsichere Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB JF - IRZ - Zeitschrift für Internationale Rechnungslegung N2 - 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 beständig 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 Steuererklärungen 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 Steuererklärung. Y1 - 2010 SN - 1862-5533 IS - 11 SP - 475 EP - 523 ER - TY - JOUR A1 - Benzel, Ute A1 - Utzerath, Meike T1 - Latente Steuern im Zusammenhang mit Beteiligungen an Tochterunternehmen im IFRS-Konzernabschluss JF - Internationale Steuer-Rundschau : ISR ; Zeitschrift für internationales Steuerrecht Y1 - 2013 SN - 2194-539X IS - 4 SP - 143 EP - 148 PB - Verlag Dr. Otto Schmidt CY - Köln ER - TY - JOUR A1 - Kusch, Peter A1 - Rieser, Claudia A1 - Knupp, Gerd A1 - Mang, Thomas T1 - Characterization of copolymers of methacrylic acid with poly(ethylene glycol) methyl ether methacrylate macromonomers by analytical pyrolysis-gas chromatography/mass spectrometry (Py-GC/MS) JF - Journal of Analytical and Applied Pyrolysis Y1 - 2015 U6 - https://doi.org/10.1016/j.jaap.2015.03.003 SN - 0165-2370 VL - Vol. 113 SP - 412 EP - 418 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Poghossian, Arshak A1 - Katz, Evgeny A1 - Schöning, Michael Josef T1 - Enzyme logic AND-Reset and OR-Reset gates based on a field-effect electronic transducer modified with multi-enzyme membrane JF - Chemical Communications N2 - Capacitive field-effect sensors modified with a multi-enzyme membrane have been applied for an electronic transduction of biochemical signals processed by enzyme-based AND-Reset and OR-Reset logic gates. The local pH change at the sensor surface induced by the enzymatic reaction was used for the activation of the Reset function for the first time. Y1 - 2015 U6 - https://doi.org/10.1039/C5CC01362C VL - 51 SP - 6564 EP - 6567 PB - Royal Society of Chemistry (RSC) CY - Cambridge ER - TY - JOUR A1 - Bähr, Brigitte T1 - [Gert Hoepner] im Interview zum Thema ; Verpackungspolitik - mehr als Hülle JF - Packaging journal : Technologie, Logistik, Marketing, Produkte Y1 - 2012 SN - 1610-0336 IS - 5 SP - 78 EP - 80 PB - Ella Verlag CY - Hürth ER - TY - JOUR A1 - Beging, Stefan A1 - Leinhos, Marcel A1 - Jablonski, Melanie A1 - Poghossian, Arshak A1 - Schöning, Michael Josef T1 - Studying the spatially resolved immobilisation of enzymes on a capacitive field-effect structure by means of nano-spotting JF - Physica status solidi (a) Y1 - 2015 U6 - https://doi.org/10.1002/pssa.201431891 SN - 1862-6319 VL - 212 IS - 6 SP - 1353 EP - 1358 PB - Wiley CY - Weinheim ER - TY - JOUR A1 - Wu, Chunsheng A1 - Bronder, Thomas A1 - Poghossian, Arshak A1 - Werner, Frederik A1 - Schöning, Michael Josef T1 - Label-free detection of DNA using light-addressable potentiometric sensor modified with a positively charged polyelectrolyte layer JF - Nanoscale N2 - A multi-spot (16 spots) light-addressable potentiometric sensor (MLAPS) consisting of an Al–p-Si–SiO2 structure modified with a weak polyelectrolyte layer of PAH (poly(allylamine hydrochloride)) was applied for the label-free electrical detection of DNA (deoxyribonucleic acid) immobilization and hybridization by the intrinsic molecular charge for the first time. To achieve a preferentially flat orientation of DNA strands and thus, to reduce the distance between the DNA charge and MLAPS surface, the negatively charged probe single-stranded DNAs (ssDNA) were electrostatically adsorbed onto the positively charged PAH layer using a simple layer-by-layer (LbL) technique. In this way, more DNA charge can be positioned within the Debye length, yielding a higher sensor signal. The surface potential changes in each spot induced due to the surface modification steps (PAH adsorption, probe ssDNA immobilization, hybridization with complementary target DNA (cDNA), non-specific adsorption of mismatched ssDNA) were determined from the shifts of photocurrent–voltage curves along the voltage axis. A high sensor signal of 83 mV was registered after immobilization of probe ssDNA onto the PAH layer. The hybridization signal increases from 5 mV to 32 mV with increasing the concentration of cDNA from 0.1 nM to 5 μM. In contrast, a small signal of 5 mV was recorded in the case of non-specific adsorption of fully mismatched ssDNA (5 μM). The obtained results demonstrate the potential of the MLAPS in combination with the simple and rapid LbL immobilization technique as a promising platform for the future development of multi-spot light-addressable label-free DNA chips with direct electrical readout. Y1 - 2015 U6 - https://doi.org/10.1039/C4NR07225A VL - 14 IS - 7 SP - 6143 EP - 6150 PB - Royal Society of Chemistry (RSC) CY - Cambridge ER - TY - JOUR A1 - Klinge, Uwe A1 - Otto, Jens A1 - Mühl, Thomas T1 - High Structural Stability of Textile Implants Prevents Pore Collapse and Preserves Effective Porosity at Strain JF - BioMed Research International Y1 - 2015 U6 - https://doi.org/10.1155/2015/953209 SN - 2314-6133 (Print) SN - 2314-6141 (Online) N1 - Article ID: 953209 VL - 2015 ER - TY - JOUR A1 - Fredebeul-Krein, Markus A1 - Steingröver, Markus T1 - Wholesale broadband access to IPTV in an NGA environment : how to deal with it from a regulatory perspective? JF - Telecommunications Policy Y1 - 2014 U6 - https://doi.org/doi:10.1016/j.telpol.2013.04.002 SN - 0308-5961 (Print) SN - 1879-3258 (Online) VL - 38 IS - 3 SP - 264 EP - 277 PB - Elsevier CY - Amsterdam ER -