TY - JOUR A1 - Müller, Thomas T1 - Kosten eines finanzgerichtlichen Verfahrens JF - Steuer-Journal Y1 - 2007 SN - 1613-2882 IS - Sonderdr. SP - 31 EP - 33 ER - TY - JOUR A1 - Müller, Thomas T1 - Kosten des Steuerstreits : Anmerkungen zu dem Aufsatz von Balmes, Jochirr, DStZ 2001, 272 JF - Deutsche Steuer-Zeitung : DStZ Y1 - 2001 SN - 0724-5637 (E-Journal); 0724-5637 (Print) VL - Vol. 89 IS - H. 19 SP - 707 EP - 708 ER - TY - JOUR A1 - Müller, Thomas T1 - Spekulationsgewinn bei vorweggenommener Erbfolge im Hinblick auf früher zu einem land- und forstwirtschaftlichen Betrieb gehörenden Wohngebäuden? JF - Finanz-Rundschau Ertragsteuerrecht : FR Y1 - 2001 SN - 0176-7771 (Print); 0940-452X (Print); 1438-3292 (Print) IS - H. 13 SP - 682 EP - 683 ER - TY - JOUR A1 - Müller, Thomas T1 - Das "Schumacker"–Urteil des EuGH und seine Auswirkungen auf die beschränkte Einkommensteuerpflicht JF - Deutsches Steuerrecht : DStR Y1 - 1995 SN - 0012-1347 (Print); 0949-7676 (Print) IS - H. 16 SP - 585 EP - 589 ER - TY - JOUR A1 - Müller, Thomas T1 - Beschränkte Steuerpflicht und einige Aspekte des EG-Rechts JF - Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften Y1 - 1992 SN - 0341-2954 VL - Jg. 69 SP - 157 EP - 169 ER - TY - JOUR A1 - Müller, Thomas T1 - Neue Entscheidungen des Bundesfinanzhofs zum Haftungsrecht JF - NWB : NWB Steuer- und Wirtschaftsrecht ; Fach 2 Y1 - 1988 SN - 0028-3460 SP - 5085 EP - 5088 ER - TY - JOUR A1 - Müller, Thomas T1 - Vorsteueranspruch des Gemeinschuldners aus der Sequestervergütung Y1 - 1986 SN - 0005-9935 N1 - Printausg. in der Bibliothek vorhanden: 43 Z 364 IS - H. 48 SP - 2458 EP - 2459 ER - TY - BOOK A1 - Müller, Thomas A1 - Stöcker, Ernst E. A1 - Lieber, Bettina T1 - Die Organschaft : Körperschaftsteuerrecht, Gewerbesteuerrecht, Umsatzsteuerrecht, Grunderwerbsteuerrecht Y1 - 2014 SN - 978-3-482-44609-2 PB - NWB-Verl. CY - Herne ET - 9. Aufl. ER - TY - JOUR A1 - Dünnwald, Thomas A1 - Demir, Ayhan S. A1 - Siegert, Petra A1 - Pohl, Martina A1 - Müller, Michael T1 - ChemInform Abstract: Enantioselective synthesis of (S)-2-Hydroxypropanone derivatives by Benzoylformate Decarboxylase Catalyzed C—C Bond Formation JF - Cheminform Y1 - 2001 SN - 1522-2667 (E-Journal); 0931-7597 (Print) VL - Vol. 32 IS - Iss. 4 SP - Publ. online ER - TY - JOUR A1 - Dünnwald, Thomas A1 - Demir, Ayhan S. A1 - Siegert, Petra A1 - Pohl, Martina A1 - Müller, Michael T1 - Enantioselective Synthesis of (S)-2-Hydroxypropanone Derivatives by Benzoylformate Decarboxylase Catalyzed C−C Bond Formation JF - European journal of organic chemistry Y1 - 2000 SN - 0365-5490 (E-Journal); 1099-0690 (E-Journal); 0075-4617 (Print); 0170-2041 (Print); 0947-3440 (Print); 1434-193X (Print); 1434-243X (Print) VL - Vol. 2000 IS - Iss. 11 SP - 2161 EP - 2170 ER - TY - JOUR A1 - Iding, Hans A1 - Dünnwald, Thomas A1 - Greiner, Lasse A1 - Liese, Andreas A1 - Müller, Michael A1 - Siegert, Petra A1 - Grötzinger, Joachim A1 - Demir, Ayhan S. A1 - Pohl, Martina T1 - Benzoylformate Decarboxylase from Pseudomonas putida as Stable Catalyst for the Synthesis of Chiral 2-Hydroxy Ketones JF - Chemistry - a European journal Y1 - 2000 SN - 1521-3765 (E-Journal); 0947-6539 (Print) VL - Vol. 6 IS - Iss. 8 SP - 1483 EP - 1495 ER - TY - JOUR A1 - Müller, Thomas T1 - Verfahrensrechtliche Probleme beim Haftungsbescheid JF - NWB : NWB-Steuer- und Wirtschaftsrecht ; Fach 2 Y1 - 1986 SN - 0028-3460 SP - 4671 EP - 4678 ER - TY - JOUR A1 - Müller, Thomas T1 - Zweifelsfragen bei der Anordnung des Steuerabzugs gemäß § 50a Abs 7 EStG JF - Der Betrieb Y1 - 1984 SN - 0005-9935 N1 - Printausg. in der Bibliothek vorhanden: 43 Z 364 SP - 2221 EP - 2225 ER - TY - JOUR A1 - Müller, Thomas T1 - Außergerichtliches Rechtsbehelfsverfahren und Untätigkeitsklage JF - NWB : NWB-Steuer- und Wirtschaftsrecht ; Fach 2 Y1 - 1984 SN - 0028-3460 SP - 4365 EP - 4368 ER - TY - JOUR A1 - Müller, Thomas T1 - Investitionshilfegesetz - Fragen ohne Ende? JF - Betriebs-Berater : BB Y1 - 1983 SN - 0947-0581 (E-Journal); 0340-7918 (Print) N1 - Printausg. in der Bibliothek vorhanden: 43 Z 228 VL - Vol. 38 IS - H. 26 SP - 1660 EP - 1662 ER - TY - JOUR A1 - Müller, Thomas T1 - Behördliches Aussetzungsverfahren nach § 69 Abs. 2 FGO als Vorverfahren nach § 139 Abs. 3 Satz 3 FGO? JF - Finanz-Rundschau Ertragsteuerrecht : FR Y1 - 1983 SN - 2194-4156 (E-Journal); 0940-452X (Print) SP - 167 EP - 168 ER - TY - JOUR A1 - Wolisz, Henryk A1 - Schütz, Thomas A1 - Blanke, Tobias A1 - Hagenkamp, Markus A1 - Kohrn, Markus A1 - Wesseling, Mark A1 - Müller, Dirk T1 - Cost optimal sizing of smart buildings' energy system components considering changing end-consumer electricity markets JF - Energy Y1 - 2017 U6 - https://doi.org/10.1016/j.energy.2017.06.025 VL - 137 SP - 715 EP - 728 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Rausch, Valentin A1 - Harbrecht, Andreas A1 - Kahmann, Stephanie Lucina A1 - Fenten, Thomas A1 - Jovanovic, Nebojsa A1 - Hackl, Michael A1 - Müller, Lars P. A1 - Staat, Manfred A1 - Wegmann, Kilian T1 - Osteosynthesis of Phalangeal Fractures: Biomechanical Comparison of Kirschner Wires, Plates, and Compression Screws JF - The Journal of Hand Surgery N2 - Purpose The aim of this study was to compare several osteosynthesis techniques (intramedullary headless compression screws, T-plates, and Kirschner wires) for distal epiphyseal fractures of proximal phalanges in a human cadaveric model. Methods A total of 90 proximal phalanges from 30 specimens (index, ring, and middle fingers) were used for this study. After stripping off all soft tissue, a transverse distal epiphyseal fracture was simulated at the proximal phalanx. The 30 specimens were randomly assigned to 1 fixation technique (30 per technique), either a 3.0-mm intramedullary headless compression screw, locking plate fixation with a 2.0-mm T-plate, or 2 oblique 1.0-mm Kirschner wires. Displacement analysis (bending, distraction, and torsion) was performed using optical tracking of an applied random speckle pattern after osteosynthesis. Biomechanical testing was performed with increasing cyclic loading and with cyclic load to failure using a biaxial torsion-tension testing machine. Results Cannulated intramedullary compression screws showed significantly less displacement at the fracture site in torsional testing. Furthermore, screws were significantly more stable in bending testing. Kirschner wires were significantly less stable than plating or screw fixation in any cyclic load to failure test setup. Conclusions Intramedullary compression screws are a highly stable alternative in the treatment of transverse distal epiphyseal phalangeal fractures. Kirschner wires seem to be inferior regarding displacement properties and primary stability. Clinical relevance Fracture fixation of phalangeal fractures using plate osteosynthesis may have the advantage of a very rigid reduction, but disadvantages such as stiffness owing to the more invasive surgical approach and soft tissue irritation should be taken into account. Headless compression screws represent a minimally invasive choice for fixation with good biomechanical properties. Y1 - 2020 U6 - https://doi.org/10.1016/j.jhsa.2020.04.010 SN - 0363-5023 VL - 45 IS - 10 SP - 987.e1 EP - 987.e8 PB - Elsevier CY - Amsterdam ER - TY - CHAP A1 - Nees, Franz A1 - Stengel, Ingo A1 - Meister, Vera G. A1 - Barton, Thomas A1 - Herrmann, Frank A1 - Müller, Christian A1 - Wolf, Martin R. T1 - Angewandte Forschung in der Wirtschaftsinformatik 2020 : Tagungsband zur 33. AKWI-Jahrestagung am 14.09.2020, ausgerichtet von der Hochschule Karlsruhe - Wirtschaft und Technik / hrsg. von Franz Nees, Ingo Stengel, Vera G. Meister, Thomas Barton, Frank Herrmann, Christian Müller, Martin R. Wolf N2 - Tagungsbeiträge aus den Bereichen KI, Prozessorganisation und Plattformen für Geschäftsprozesse, Sicherheit und Datenschutz sowie Prototypen und Modelle. Y1 - 2020 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:526-opus4-13840 SN - 978-3-944330-66-2 N1 - 33. AKWI-Jahrestagung am 14.09.2020, ausgerichtet von der Hochschule Karlsruhe - Wirtschaft und Technik PB - mana-Buch CY - Heide ER - TY - JOUR A1 - Kreyer, Jörg A1 - Müller, Marvin A1 - Esch, Thomas T1 - A Calculation Methodology for Predicting Exhaust Mass Flows and Exhaust Temperature Profiles for Heavy-Duty Vehicles JF - SAE International Journal of Commercial Vehicles N2 - The predictive control of commercial vehicle energy management systems, such as vehicle thermal management or waste heat recovery (WHR) systems, are discussed on the basis of information sources from the field of environment recognition and in combination with the determination of the vehicle system condition. In this article, a mathematical method for predicting the exhaust gas mass flow and the exhaust gas temperature is presented based on driving data of a heavy-duty vehicle. The prediction refers to the conditions of the exhaust gas at the inlet of the exhaust gas recirculation (EGR) cooler and at the outlet of the exhaust gas aftertreatment system (EAT). The heavy-duty vehicle was operated on the motorway to investigate the characteristic operational profile. In addition to the use of road gradient profile data, an evaluation of the continuously recorded distance signal, which represents the distance between the test vehicle and the road user ahead, is included in the prediction model. Using a Fourier analysis, the trajectory of the vehicle speed is determined for a defined prediction horizon. To verify the method, a holistic simulation model consisting of several hierarchically structured submodels has been developed. A map-based submodel of a combustion engine is used to determine the EGR and EAT exhaust gas mass flows and exhaust gas temperature profiles. All simulation results are validated on the basis of the recorded vehicle and environmental data. Deviations from the predicted values are analyzed and discussed. Y1 - 2020 U6 - https://doi.org/10.4271/02-13-02-0009 SN - 1946-3928 VL - 13 IS - 2 SP - 129 EP - 143 PB - SAE International CY - Warrendale, Pa. ER - TY - CHAP A1 - Kreyer, Jörg A1 - Müller, Marvin A1 - Esch, Thomas T1 - A Map-Based Model for the Determination of Fuel Consumption for Internal Combustion Engines as a Function of Flight Altitude N2 - In addition to very high safety and reliability requirements, the design of internal combustion engines (ICE) in aviation focuses on economic efficiency. The objective must be to design the aircraft powertrain optimized for a specific flight mission with respect to fuel consumption and specific engine power. Against this background, expert tools provide valuable decision-making assistance for the customer. In this paper, a mathematical calculation model for the fuel consumption of aircraft ICE is presented. This model enables the derivation of fuel consumption maps for different engine configurations. Depending on the flight conditions and based on these maps, the current and the integrated fuel consumption for freely definable flight emissions is calculated. For that purpose, an interpolation method is used, that has been optimized for accuracy and calculation time. The mission boundary conditions flight altitude and power requirement of the ICE form the basis for this calculation. The mathematical fuel consumption model is embedded in a parent program. This parent program presents the simulated fuel consumption by means of an example flight mission for a representative airplane. The focus of the work is therefore on reproducing exact consumption data for flight operations. By use of the empirical approaches according to Gagg-Farrar [1] the power and fuel consumption as a function of the flight altitude are determined. To substantiate this approaches, a 1-D ICE model based on the multi-physical simulation tool GT-Suite® has been created. This 1-D engine model offers the possibility to analyze the filling and gas change processes, the internal combustion as well as heat and friction losses for an ICE under altitude environmental conditions. Performance measurements on a dynamometer at sea level for a naturally aspirated ICE with a displacement of 1211 ccm used in an aviation aircraft has been done to validate the 1-D ICE model. To check the plausibility of the empirical approaches with respect to the fuel consumption and performance adjustment for the flight altitude an analysis of the ICE efficiency chain of the 1-D engine model is done. In addition, a comparison of literature and manufacturer data with the simulation results is presented. Y1 - 2020 U6 - https://doi.org/10.25967/490162 N1 - 68. Deutscher Luft- und Raumfahrtkongress 30.09.-02.10.2019, Darmstadt PB - DGLR CY - Bonn ER - TY - CHAP A1 - Wolf, Martin R. A1 - Barton, Thomas A1 - Herrmann, Frank A1 - Meister, Vera G. A1 - Müller, Christian A1 - Seel, Christian T1 - Angewandte Forschung in der Wirtschaftsinformatik 2019 : Tagungsband zur 32. AKWI-Jahrestagung vom 15.09.2019 bis 18.09.2019 an der Fachhochschule für Angewandte Wissenschaften Aachen / hrsg. von Martin R. Wolf, Thomas Barton, Frank Herrmann, Vera G. Meister, Christian Müller, Christian Seel N2 - Tagungsbeiträge aus den Bereichen Projektmanagement, Didaktik in der Wirtschaftsinformatik, IT-Sicherheit, Anwendungsfälle, Reifegradmodelle, Plattformen für Geschäftsprozesse und Prototypen. Y1 - 2019 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:526-opus4-13026 SN - 978-3-944330-62-4 PB - mana-Buch CY - Heide ER -