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 - 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 - Mottaghy, Darius A1 - Pechnig, Renate A1 - Taugs, Renate A1 - Kröger, Jens A1 - Thomsen, Claudia A1 - Hesse, Fabian A1 - Liebsch-Doerschner, Thomas T1 - Erstellung eines geothermischen Modells für Teile Hamburgs und anliegende Gebiete JF - BBR - Fachmagazin für Brunnen- und Leitungsbau Y1 - 2010 SN - 1611-1478 VL - 61 IS - 12 SP - 52 EP - 59 PB - WVGW Wirtschafts- u. Verl.Ges. Gas und Wasser CY - Bonn ER - TY - JOUR A1 - Vogt, C. A1 - Mottaghy, Darius A1 - Wolf, A. A1 - Rath, V. A1 - Pechnig, R. A1 - Clauser, C. T1 - Reducing temperature uncertainties by stochastic geothermal reservoir modelling JF - Geophysical Journal International N2 - Quantifying and minimizing uncertainty is vital for simulating technically and economically successful geothermal reservoirs. To this end, we apply a stochastic modelling sequence, a Monte Carlo study, based on (i) creating an ensemble of possible realizations of a reservoir model, (ii) forward simulation of fluid flow and heat transport, and (iii) constraining post-processing using observed state variables. To generate the ensemble, we use the stochastic algorithm of Sequential Gaussian Simulation and test its potential fitting rock properties, such as thermal conductivity and permeability, of a synthetic reference model and—performing a corresponding forward simulation—state variables such as temperature. The ensemble yields probability distributions of rock properties and state variables at any location inside the reservoir. In addition, we perform a constraining post-processing in order to minimize the uncertainty of the obtained distributions by conditioning the ensemble to observed state variables, in this case temperature. This constraining post-processing works particularly well on systems dominated by fluid flow. The stochastic modelling sequence is applied to a large, steady-state 3-D heat flow model of a reservoir in The Hague, Netherlands. The spatial thermal conductivity distribution is simulated stochastically based on available logging data. Errors of bottom-hole temperatures provide thresholds for the constraining technique performed afterwards. This reduce the temperature uncertainty for the proposed target location significantly from 25 to 12 K (full distribution width) in a depth of 2300 m. Assuming a Gaussian shape of the temperature distribution, the standard deviation is 1.8 K. To allow a more comprehensive approach to quantify uncertainty, we also implement the stochastic simulation of boundary conditions and demonstrate this for the basal specific heat flow in the reservoir of The Hague. As expected, this results in a larger distribution width and hence, a larger, but more realistic uncertainty estimate. However, applying the constraining post-processing the uncertainty is again reduced to the level of the post-processing without stochastic boundary simulation. Thus, constraining post-processing is a suitable tool for reducing uncertainty estimates by observed state variables. Y1 - 2010 U6 - https://doi.org/10.1111/j.1365-246X.2009.04498.x SN - 1365-246X VL - 181 IS - 1 SP - 321 EP - 333 PB - Oxford University Press CY - Oxford ER - TY - JOUR A1 - Butenweg, Christoph T1 - Bewertung der Erdbebensicherheit von bestehenden Bauwerken JF - Österreichische Ingenieur- und Architekten-Zeitschrift : ÖIAZ ; Zeitschr. d. ÖIAV / Österreichischer Ingenieur- und Architekten-Verein Y1 - 2010 SN - 0721-9415 VL - 155 IS - 1-3 und 4-6 SP - 11 EP - 17 PB - ÖAIV CY - Wien ER - TY - JOUR A1 - Ferrein, Alexander A1 - Niemüller, Tim A1 - Steinbauer, Gerald T1 - Team Zadeat 2010 : application for participation Y1 - 2010 ER - TY - JOUR A1 - Eilmann, Britta A1 - Buchmann, Nina A1 - Siegwolf, Rolf A1 - Saurer, Matthias A1 - Cherubini, Paolo A1 - Rigling, Andreas T1 - Fast response of Scots pine to improved water availability reflected in tree-ring width and δ13C JF - Plant, Cell and Environment N2 - Drought-induced forest decline, like the Scots pine mortality in inner-Alpine valleys, will gain in importance as the frequency and severity of drought events are expected to increase. To understand how chronic drought affects tree growth and tree-ring δ13C values, we studied mature Scots pine in an irrigation experiment in an inner-Alpine valley. Tree growth and isotope analyses were carried out at the annual and seasonal scale. At the seasonal scale, maximum δ13C values were measured after the hottest and driest period of the year, and were associated with decreasing growth rates. Inter-annual δ13C values in early- and latewood showed a strong correlation with annual climatic conditions and an immediate decrease as a response to irrigation. This indicates a tight coupling between wood formation and the freshly produced assimilates for trees exposed to chronic drought. This rapid appearance of the isotopic signal is a strong indication for an immediate and direct transfer of newly synthesized assimilates for biomass production. The fast appearance and the distinct isotopic signal suggest a low availability of old stored carbohydrates. If this was a sign for C-storage depletion, an increasing mortality could be expected when stressors increase the need for carbohydrate for defence, repair or regeneration. Y1 - 2010 U6 - https://doi.org/10.1111/j.1365-3040.2010.02153.x SN - 1365-3040 (Online) SN - 0140-7791 (Print) VL - 33 IS - 8 SP - 1351 EP - 1360 PB - Wiley-Blackwell CY - Oxford ER - TY - JOUR A1 - Rigling, Andreas A1 - Eilmann, Britta A1 - Koechli, Roger A1 - Dobbertin, Matthias T1 - Mistletoe-induced crown degradation in Scots pine in a xeric environment N2 - Increasing Scots pine (Pinus sylvestris L.) mortality has been recently observed in the dry inner valleys of the European Alps. Besides drought, infection with pine mistletoe (Viscum album ssp. austriacum) seems to play an important role in the mortality dynamics of Scots pines, but how mistletoes promote pine decline remains unclear. To verify whether pine mistletoe infection weakens the host via crown degradation, as observed for dwarf mistletoes, we studied the negative effects of pine mistletoe infestation on the photosynthetic tissues and branch growth of pairs of infested and non-infested branches. Pine mistletoe infection leads to crown degradation in its host by reducing the length, the radial increment, the ramification, the needle length and the number of needle years of the infested branches. This massive loss in photosynthetic tissue results in a reduction in primary production and a subsequent decrease in carbohydrate availability. The significant reduction in needle length due to mistletoe infection is an indication for a lower water and nutrient availability in infested branches. Thus, mistletoe infection might lead to a decrease in the availability of water and carbohydrates, the two most important growth factors, which are already shortened due to the chronic drought situation in the area. Therefore, pine mistletoe increases the risk of drought-induced mortality of its host when growing in a xeric environment. Y1 - 2010 U6 - https://doi.org/10.1093/treephys/tpq038 SN - 1758-4469 (Online) SN - 0829-318X (Print) VL - 30 IS - 7 SP - 845 EP - 832 PB - Oxford University Press CY - Oxford ER - TY - JOUR A1 - Dobbertin, Matthias A1 - Eilmann, Britta A1 - Bleuler, Peter A1 - Giuggiola, Arnaud A1 - Graf Pannatier, Elisabeth A1 - Landolt, Werner A1 - Schleppi, Patrick A1 - Rigling, Andreas T1 - Effect of irrigation on needle morphology, shoot and stem growth in a drought-exposed Pinus sylvestris forest JF - Tree Physiology N2 - In Valais, Switzerland, Scots pines (Pinus sylvestris L.) are declining, mainly following drought. To assess the impact of drought on tree growth and survival, an irrigation experiment was initiated in 2003 in a mature pine forest, approximately doubling the annual precipitation. Tree crown transparency (lack of foliage) and leaf area index (LAI) were annually assessed. Seven irrigated and six control trees were felled in 2006, and needles, stem discs and branches were taken for growth analysis. Irrigation in 2004 and 2005, both with below-average precipitation, increased needle size, area and mass, stem growth and, with a 1-year delay, shoot length. This led to a relative decrease in tree crown transparency (−14%) and to an increase in stand LAI (+20%). Irrigation increased needle length by 70%, shoot length by 100% and ring width by 120%, regardless of crown transparency. Crown transparency correlated positively with mean needle size, shoot length and ring width and negatively with specific leaf area. Trees with high crown transparency (low growth, short needles) experienced similar increases in needle mass and growth with irrigation than trees with low transparency (high growth, long needles), indicating that seemingly declining trees were able to ‘recover’ when water supply became sufficient. A simple drought index before and during the irrigation explained most of the variation found in the parameters for both irrigated and control trees. Y1 - 2010 U6 - https://doi.org/10.1093/treephys/tpp123 SN - 1758-4469 (Online) SN - 0829-318X (Print) VL - 30 IS - 3 SP - 346 EP - 360 PB - Oxford University Press CY - Oxford ER - TY - JOUR A1 - Fonti, Patrick A1 - von Arx, Georg A1 - García-González, Ignacio A1 - Eilmann, Britta A1 - Sass-Klaassen, Ute G. W. A1 - Gärtner, Holger A1 - Eckstein, Dieter T1 - Studying global change through investigation of the plastic responses of xylem anatomy in tree rings JF - New Phytologist N2 - Variability in xylem anatomy is of interest to plant scientists because of the role water transport plays in plant performance and survival. Insights into plant adjustments to changing environmental conditions have mainly been obtained through structural and functional comparative studies between taxa or within taxa on contrasting sites or along environmental gradients. Yet, a gap exists regarding the study of hydraulic adjustments in response to environmental changes over the lifetimes of plants. In trees, dated tree-ring series are often exploited to reconstruct dynamics in ecological conditions, and recent work in which wood-anatomical variables have been used in dendrochronology has produced promising results. Environmental signals identified in water-conducting cells carry novel information reflecting changes in regional conditions and are mostly related to short, sub-annual intervals. Although the idea of investigating environmental signals through wood anatomical time series goes back to the 1960s, it is only recently that low-cost computerized image-analysis systems have enabled increased scientific output in this field. We believe that the study of tree-ring anatomy is emerging as a promising approach in tree biology and climate change research, particularly if complemented by physiological and ecological studies. This contribution presents the rationale, the potential, and the methodological challenges of this innovative approach. Y1 - 2010 U6 - https://doi.org/10.1111/j.1469-8137.2009.03030.x SN - 1469-8137 (Online) SN - 0028-646X (Print) VL - 185 IS - 1 SP - 42 EP - 53 PB - Wiley-Blackwell CY - Oxford ER -