TY - JOUR A1 - Bialonski, Stephan A1 - Horstmann, Marie-Therese A1 - Lehnertz, Klaus T1 - From brain to earth and climate systems: Small-world interaction networks or not? JF - Chaos: An Interdisciplinary Journal of Nonlinear Science N2 - We consider recent reports on small-world topologies of interaction networks derived from the dynamics of spatially extended systems that are investigated in diverse scientific fields such as neurosciences, geophysics, or meteorology. With numerical simulations that mimic typical experimental situations, we have identified an important constraint when characterizing such networks: indications of a small-world topology can be expected solely due to the spatial sampling of the system along with the commonly used time series analysis based approaches to network characterization. Y1 - 2010 U6 - https://doi.org/10.1063/1.3360561 SN - 1089-7682 VL - 20 IS - 1 PB - AIP Publishing CY - Melville, NY ER - TY - JOUR A1 - Berretz, F. A1 - Skorupa, S. A1 - Sander, Volker A1 - Belloum, A. T1 - Towards an actor-driven workflow management system for grids JF - International Symposium on Collaborative Technologies and Systems (CTS), 2010 : 17 - 21 May 2010, Chicago, Illinois, USA / IEEE Y1 - 2010 SN - 978-1-4244-6619-1 SP - 611 EP - 616 PB - IEEE CY - Piscataway, NJ ER - TY - JOUR A1 - Bernecker, Andreas T1 - A European Private Company: Is Europe’s single legal form for SMEs close to approval? JF - Research Briefing N2 - This Research Briefing, issued in July 2010, concluded that: - Small and medium-sized enterprises (SMEs) in Europe have long called for a matching legal form valid across the EU (similar to that of the European company (SE) for large firms) - The main benefits would be the availability of uniform Europe-wide company structures, significant cost reductions for businesses and further integration of the internal market - Given the differing national views regarding the concrete features of the new legal form there is currently no sign of an agreement being reached at the European level in the short term; however, it is possible that progress will be made in negotiations during the year - The key issues being discussed in depth are company formation, transnationality and employee participation rights in the new European private company (SPE). Y1 - 2010 SN - 2193-5955 PB - Deutsche Bank Research CY - Frankfurt a. M. ER - TY - CHAP A1 - Bergener, Philipp A1 - Delfmann, Patrick A1 - Eggert, Mathias A1 - Fritz, Fleur A1 - Heddier, Marcel A1 - Herring, Eva-Maria A1 - Hofmann, Sara A1 - Knackstedt, Ralf A1 - Meiländer, Dominique A1 - Meyer, Eric A1 - Räckers, Michael A1 - Seiler, Julia ED - Becker, Jörg ED - Bergener, Philipp ED - Eggert, Mathias ED - Heddier, Marcel ED - Hofmann, Sara ED - Knackstedt, Ralf ED - Räckers, Michael T1 - Forschungsperspektiven im Kontext Informationstechnik und Recht T2 - IT-Risiken: Ursachen, Methoden, Forschungsperspektiven, Arbeitsberichte des Instituts für Wirtschaftsinformatik Y1 - 2010 SN - 1438-3985 IS - 128 SP - 115 EP - 147 PB - Institut für Wirtschaftsinformatik CY - Münster 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 - Behbahani, Mehdi A1 - Probst, M. A1 - Mai, A. A1 - Tran, L. A1 - Vonderstein, K. A1 - Keschenau, P. A1 - Linde, T. A1 - Steinseifer, U. A1 - Behr, M. A1 - Mottaghy, K. T1 - The influence of high shear on thrombosis and hemolysis in artificial organs JF - Artificial Organs Y1 - 2010 SN - 0391-3988 N1 - Special Issue: SI ; Meeting abstract VL - 33 IS - 7 SP - 426 EP - 426 ER - TY - JOUR A1 - Behbahani, Mehdi A1 - Probst, M. A1 - Mai, A. A1 - Behr, M. A1 - Tran, L. A1 - Vonderstein, K. A1 - Mottaghy, K. T1 - Numerical Prediction of Blood Damage in Biomedical Devices Y1 - 2010 N1 - Posterpresentation ; Biomedica Congress, Aachen, March 17-18, 2010 ER - TY - JOUR A1 - Behbahani, Mehdi A1 - Nam, J. A1 - Waluga, C. A1 - Behr, M. A1 - Pasquali, M. A1 - Mottaghy, K. T1 - Modeling and Numerical Analysis of Platelet Activation, Adhesion and Aggregation in Artificial Organs Y1 - 2010 U6 - https://doi.org/10.1097/01.mat.0000369377.65122.a3 N1 - Posterpresentation American Society of Artificial Organs (ASAIO), Baltimore, USA, May 27-29, 2010 ER - TY - JOUR A1 - Behbahani, Mehdi A1 - Mai, A. A1 - Waluga, C. A1 - Bergmann, B. A1 - Tran, L. A1 - Vonderstein, K. A1 - Behr, M. A1 - Mottaghy, K. T1 - Numerical Modeling of Flow-Related Thrombus Formation under Physiological and Non-Physiological Flow Conditions JF - Acta Physiologica Y1 - 2010 SN - 1748-1716 N1 - Joint Congress of the Scandinavian and German Physiological Societies, Copenhagen, Denmark, March 27-30, 2010 VL - 198 IS - Supplement 677 SP - 185 ER - TY - JOUR A1 - Behbahani, Mehdi A1 - Mai, A. A1 - Bergmann, B. A1 - Waluga, C. A1 - Behr, M. A1 - Tran, L. A1 - Vonderstein, K. A1 - Mottaghy, K. T1 - Modeling and Numerical Simulation of Blood Damage Y1 - 2010 N1 - Posterpresentation ; Umbrella Symposium "Modelling and Simulation in Medicine, Engineering and Sciences", Forschungszentrum Jülich, January 18-20, 2010 ER -