TY - JOUR A1 - Olbertz, Klaus A1 - Fahrig, Stephan T1 - Offshoring als Betriebs(teil)übergang gemäß § 613a BGB JF - ZIP Zeitschrift für Wirtschaftsrecht Y1 - 2018 SN - 0723-9416 N1 - gedruckt in der Bereichsbibliothek Eupener Str. unter der Signatur 43 Z 548 vorhanden IS - 42 SP - 2045 PB - Verlag Dr. Otto Schmidt CY - Köln ER - TY - BOOK A1 - Bassen, Yasmine T1 - Internationale Rechnungslegung von Nonprofit-Organisationen Y1 - 2012 SN - 978-3-8441-0167-6 PB - Eul CY - Lohmar ER - TY - JOUR A1 - Loeb, Horst Wolfgang A1 - Schartner, Karl-Heinz A1 - Dachwald, Bernd A1 - Ohndorf, Andreas A1 - Seboldt, Wolfgang T1 - Interstellar heliopause probe JF - Труды МАИ N2 - There is common agreement within the scientific community that in order to understand our local galactic environment it will be necessary to send a spacecraft into the region beyond the solar wind termination shock. Considering distances of 200 AU for a new mission, one needs a spacecraft traveling at a speed of close to 10 AU/yr in order to keep the mission duration in the range of less than 25 yrs, a transfer time postulated by European Space Agency (ESA). Two propulsion options for the mission have been proposed and discussed so far: the solar sail propulsion and the ballistic/radioisotope-electric propulsion (REP). As a further alternative, we here investigate a combination of solar-electric propulsion (SEP) and REP. The SEP stage consists of six 22-cms diameter RIT-22 ion thrusters working with a high specific impulse of 7377 s corresponding to a positive grid voltage of 5 kV. Solar power of 53 kW at begin of mission (BOM) is provided by a lightweight solar array. Y1 - 2012 IS - 60 SP - 2 EP - 2 PB - Moskauer Staatliches Luftfahrtinstitut (МАИ) CY - Moskau ER - TY - BOOK A1 - Gell, Sebastian T1 - Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy N2 - ​Earnings forecasts are ubiquitous in today’s financial markets. They are essential indicators of future firm performance and a starting point for firm valuation. Extremely inaccurate and overoptimistic forecasts during the most recent financial crisis have raised serious doubts regarding the reliability of such forecasts. This thesis therefore investigates new determinants of forecast errors and accuracy. In addition, new determinants of forecast revisions are examined. More specifically, the thesis answers the following questions: 1) How do analyst incentives lead to forecast errors? 2) How do changes in analyst incentives lead to forecast revisions?, and 3) What factors drive differences in forecast accuracy? Y1 - 2012 SN - 978-3-8349-3936-4 SN - 978-3-8349-3937-1 U6 - https://doi.org/10.1007/978-3-8349-3937-1 N1 - Titel in der Buchreihe: Quantitatives Controlling PB - Springer Gabler CY - Wiesbaden ER - TY - JOUR A1 - Orzada, S. A1 - Maderwald, S. A1 - Poser, B. A. A1 - Johst, S. A1 - Kannengiesser, S. A1 - Ladd, M. E. A1 - Bitz, Andreas T1 - Time-interleaved acquisition of modes: an analysis of SAR and image contrast implications JF - Magnetic Resonance in Medicine N2 - s the magnetic field strength and therefore the operational frequency in MRI are increased, the radiofrequency wavelength approaches the size of the human head/body, resulting in wave effects which cause signal decreases and dropouts. Especially, whole-body imaging at 7 T and higher is therefore challenging. Recently, an acquisition scheme called time-interleaved acquisition of modes has been proposed to tackle the inhomogeneity problems in high-field MRI. The basic premise is to excite two (or more) different Burn:x-wiley:07403194:media:MRM23081:tex2gif-stack-1 modes using static radiofrequency shimming in an interleaved acquisition, where the complementary radiofrequency patterns of the two modes can be exploited to improve overall signal homogeneity. In this work, the impact of time-interleaved acquisition of mode on image contrast as well as on time-averaged specific absorption rate is addressed in detail. Time-interleaved acquisition of mode is superior in Burn:x-wiley:07403194:media:MRM23081:tex2gif-stack-2 homogeneity compared with conventional radiofrequency shimming while being highly specific absorption rate efficient. Time-interleaved acquisition of modes can enable almost homogeneous high-field imaging throughout the entire field of view in PD, T2, and T2*-weighted imaging and, if a specified homogeneity criterion is met, in T1-weighted imaging as well. Y1 - 2012 U6 - https://doi.org/10.1002/mrm.23081 SN - 1522-2594 VL - 67 IS - 4 SP - 1033 EP - 1041 PB - Wiley-Liss CY - New York ER - TY - JOUR A1 - Kobus, Thiele A1 - Bitz, Andreas A1 - Uden, Mark J. van A1 - Lagemaat, Miram W. A1 - Rothgang, Eva A1 - Orzada, Stephan A1 - Heerschap, Arend A1 - Scheenen, Tom W. J. T1 - In vivo 31P MR spectroscopic imaging of the human prostate at 7 T: safety and feasibility JF - Magnetic Resonance in Medicine N2 - 31P MR spectroscopic imaging of the human prostate provides information about phosphorylated metabolites that could be used for prostate cancer characterization. The sensitivity of a magnetic field strength of 7 T might enable 3D 31P MR spectroscopic imaging with relevant spatial resolution in a clinically acceptable measurement time. To this end, a 31P endorectal coil was developed and combined with an eight-channel 1H body-array coil to relate metabolic information to anatomical location. An extensive safety validation was performed to evaluate the specific absorption rate, the radiofrequency field distribution, and the temperature distribution of both coils. This validation consisted of detailed Finite Integration Technique simulations, confirmed by MR thermometry and Burn:x-wiley:07403194:media:MRM24175:tex2gif-stack-1 measurements in a phantom and in vivo temperature measurements. The safety studies demonstrated that the presence of the 31P endorectal coil had no influence on the specific absorption rate levels and temperature distribution of the external eight-channel 1H array coil. To stay within a 10 g averaged local specific absorption rate of 10 W/kg, a maximum time-averaged input power of 33 W for the 1H array coil was allowed. For transmitting with the 31P endorectal coil, our safety limit of less than 1°C temperature increase in vivo during a 15-min MR spectroscopic imaging experiment was reached at a time-averaged input power of 1.9 W. With this power setting, a second in vivo measurement was performed on a healthy volunteer. Using adiabatic excitation, 3D 31P MR spectroscopic imaging produced spectra from the entire prostate in 18 min with a spatial resolution of 4 cm3. The spectral resolution enabled the separate detection of phosphocholine, phosphoethanolamine, inorganic phosphate, and other metabolites that could play an important role in the characterization of prostate cancer. Y1 - 2012 U6 - https://doi.org/10.1002/mrm.24175 SN - 1522-2594 VL - 68 IS - 6 SP - 1683 EP - 1695 PB - Wiley-Liss CY - New York ER - TY - JOUR A1 - Yazdanbakhsh, Pedram A1 - Solbach, Klaus A1 - Bitz, Andreas T1 - Variable power combiner for RF mode shimming in 7-T MR imaging JF - IEEE Transaction on Biomedical Engineering N2 - This contribution discusses the utilization of RF power in an MRI system with RF mode shimming which enables the superposition of circularly polarized modes of a transmit RF coil array driven by a Butler matrix. Since the required power for the individual modes can vary widely, mode-shimming can result in a significant underutilization of the total available RF power. A variable power combiner (VPC) is proposed to improve the power utilization: it can be realized as a reconfiguration of the MRI transmit system by the inclusion of one additional matrix network which receives the power from all transmit amplifiers at its input ports and provides any desired (combined) power distribution at its output ports by controlling the phase and amplitude of the amplifiers’ input signals. The power distribution at the output ports of the VPC is then fed into the “mode” ports of the coil array Butler matrix in order to superimpose the spatial modes at the highest achievable power utilization. The VPC configuration is compared to the standard configuration of the transmit chain of our MRI system with 8 transmit channels and 16 coils. In realistic scenarios, improved power utilization was achieved from 17% to 60% and from 14% to 55% for an elliptical phantom and a region of interest in the abdomen, respectively, and an increase of the power utilization of 1 dB for a region of interest in the upper leg. In general, it is found that the VPC allows significant improvement in power utilization when the shimming solution demands only a few modes to be energized, while the technique can yield loss in power utilization in cases with many modes required at high power level. Y1 - 2012 U6 - https://doi.org/10.1109/TBME.2012.2205926 SN - 1558-2531 VL - 59 IS - 9 SP - 2549 EP - 2557 PB - IEEE CY - New York ER - TY - BOOK A1 - Bialonski, Stephan T1 - Inferring complex networks from time series of dynamical systems: Pitfalls, misinterpretations, and possible solutions Y1 - 2012 N1 - Bonn, Rheinische Friedrich-Wilhelms-Universität Bonn, Diss., 2012 PB - Universitäts- und Landesbibliothek Bonn CY - Bonn ER - TY - CHAP A1 - Knackstedt, Ralf A1 - Eggert, Mathias A1 - Fleischer, Stefan T1 - The Legal Perspective on Business to Government Reporting - A Conceptual Modeling Approach and Its Application in the Financial Sector T2 - 45th Hawaii International Conference on System Sciences 2012 Y1 - 2012 SN - 978-0-7695-4525-7 U6 - https://doi.org/10.1109/HICSS.2012.576 SP - 2309 EP - 2318 ER - TY - CHAP A1 - Rosemann, Michael A1 - Eggert, Mathias A1 - Voigt, Matthias A1 - Beverungen, Daniel T1 - Leveraging Social Network Data for Analytical CRM Strategies - The Introduction of Social BI. T2 - ECIS 2012 Proceedings Y1 - 2012 N1 - European Conference on Information Systems (ECIS), 2012 ER - TY - JOUR A1 - Becker, Jörg A1 - Delfmann, Patrick A1 - Eggert, Mathias A1 - Schwittay, Sebastian T1 - Generalizability and Applicability of Model-Based Business Process Compliance-Checking Approaches — A State-of-the-Art Analysis and Research Roadmap JF - Business Research : BuR N2 - With a steady increase of regulatory requirements for business processes, automation support of compliance management is a field garnering increasing attention in Information Systems research. Several approaches have been developed to support compliance checking of process models. One major challenge for such approaches is their ability to handle different modeling techniques and compliance rules in order to enable widespread adoption and application. Applying a structured literature search strategy, we reflect and discuss compliance-checking approaches in order to provide an insight into their generalizability and evaluation. The results imply that current approaches mainly focus on special modeling techniques and/or a restricted set of types of compliance rules. Most approaches abstain from real-world evaluation which raises the question of their practical applicability. Referring to the search results, we propose a roadmap for further research in model-based business process compliance checking. Y1 - 2012 U6 - https://doi.org/10.1007/BF03342739 SN - 1866-8658 VL - 5 IS - 2 SP - 221 EP - 247 PB - Springer CY - Heidelberg ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Fleischer, Stefan A1 - Heddier, Marcel A1 - Knackstedt, Ralf T1 - Data Warehouse Design and Legal Visualization – The Applicability of H2 for Reporting T2 - Proceedings of the 23rd Australasian Conference on Information Systems 2012 Y1 - 2012 N1 - Australasian Conference on Information Systems (23rd : 2012 : Geelong, Victoria) ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Heddier, Marcel A1 - Knackstedt, Ralf T1 - Merging Conceptual Modeling and Law for Legally Compliant Information Systems Design - A Framework-Based Research Agenda T2 - 45th Hawaii International Conference on System Sciences 2012 Y1 - 2012 SN - 978-0-7695-4525-7 U6 - https://doi.org/10.1109/HICSS.2012.428 SP - 5241 EP - 5248 ER - TY - CHAP A1 - Becker, Jörg A1 - Knackstedt, Ralf A1 - Eggert, Mathias A1 - Fleischer, Stefan T1 - Fachkonzeptionelle Modellierung von Berichtspflichten in Finanzaufsicht und Verwaltung mit dem H2-Toolset T2 - Auf dem Weg zu einer offenen, smarten und vernetzten Verwaltungskultur Y1 - 2012 SN - 978-3-88579-291-8 SP - 83 EP - 94 PB - Gesellschaft für Informatik CY - Bonn ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Schwittay, Sebastian ED - Mattfeld, Dirk Christian T1 - How to Evaluate the Practical Relevance of Business Process Compliance Checking Approaches? T2 - Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012 Y1 - 2012 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:gbv:084-13011115376 SP - 849 EP - 862 PB - Institut für Wirtschaftsinformatik CY - Braunschweig ER - TY - JOUR A1 - Kroll-Ludwigs, Kathrin T1 - Ein optionales Vertragsrecht für Europa: Motor oder Hemmnis für den Binnenmarkt? JF - GPR : Zeitschrift für Gemeinschaftsprivatrecht Y1 - 2018 U6 - https://doi.org/10.1515/gpr.2012.9.4.181 SN - 2193-9519 VL - 9 IS - 4 SP - 181 EP - 188 PB - Verlag Dr. Otto Schmidt CY - Köln ER - TY - JOUR A1 - Chludek, Astrid A1 - Tran, Duc Hung T1 - Der Reformvorschlag des IAS 12 gem. ED/2009/2 - Ein Plädoyer für die Einführung der valuation allowance JF - KoR Zeitschrift für kapitalmarktorientierte Rechnungslegung Y1 - 2018 SN - 1617-8084 IS - 1 SP - 4 EP - 8 PB - Fachmedien Otto Schmidt CY - Düsseldorf ER - TY - CHAP A1 - Borggrafe, Andreas A1 - Ohndorf, Andreas A1 - Dachwald, Bernd A1 - Seboldt, Wolfgang T1 - Analysis of interplanetary solar sail trajectories with attitude dynamics T2 - Dynamics and Control of Space Systems 2012 N2 - We present a new approach to the problem of optimal control of solar sails for low-thrust trajectory optimization. The objective was to find the required control torque magnitudes in order to steer a solar sail in interplanetary space. A new steering strategy, controlling the solar sail with generic torques applied about the spacecraft body axes, is integrated into the existing low-thrust trajectory optimization software InTrance. This software combines artificial neural networks and evolutionary algorithms to find steering strategies close to the global optimum without an initial guess. Furthermore, we implement a three rotational degree-of-freedom rigid-body attitude dynamics model to represent the solar sail in space. Two interplanetary transfers to Mars and Neptune are chosen to represent typical future solar sail mission scenarios. The results found with the new steering strategy are compared to the existing reference trajectories without attitude dynamics. The resulting control torques required to accomplish the missions are investigated, as they pose the primary requirements to a real on-board attitude control system. Y1 - 2012 SN - 978-0-87703-587-9 SP - 1553 EP - 1569 PB - Univelt Inc CY - San Diego ER - TY - JOUR A1 - Herzwurm, Georg A1 - Krams, Benedikt A1 - Pietsch, Wolfram A1 - Schockert, Sixten T1 - Report from the 3rd international workshop on requirements prioritization for customer oriented software development (RePriCo’12) JF - ACM SIGSOFT Software Engineering Notes N2 - Prioritization is an essential task within requirements engineering to cope with complexity and to establish focus properly. The 3rd Workshop on Requirements Prioritization for customer oriented Software Development (RePriCo’12) focused on requirements prioritization and adjacent themes in the context of customer oriented development of bespoke and standard software. Five submissions have been accepted for the proceedings and for presentation. The report summarizes and points out key findings. KW - Requirements relations KW - Discourse ethics KW - Tool support KW - Consensus KW - Requirements prioritization Y1 - 2012 U6 - https://doi.org/10.1145/2237796.2237817 SN - 0163-5948 VL - 37 IS - 4 SP - 32 EP - 34 PB - Association for Computing Machinery CY - New York ER - TY - CHAP A1 - Frühwald, Katja A1 - Peterson, Leif Arne A1 - Hasenstab, Andreas ED - Fouad, Nabil A. T1 - Prüfverfahren zur Begutachtung der Materialeigenschaften von Holztragwerken T2 - Bauphysik‐Kalender 2012: Schwerpunkt: Gebäudediagnostik N2 - Dieses Kapitel beinhaltet: - Einleitung - Ausgewählte typische Schäden an Holzbauwerken - Das Material Holz und seine Besonderheiten - Bestandserfassung - Labormethoden - Begutachtungsbeispiele - Zusammenfassung und Schlussfolgerungen - Literatur Y1 - 2012 SN - 9783433029862 (Print) SN - 9783433601235 (Online) U6 - https://doi.org/10.1002/9783433601235.ch4 SP - 103 EP - 155 PB - Ernst & Sohn CY - Berlin ER -