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 - 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 - 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 - 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 - 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 - 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 - 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 - 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 - 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 - 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 - 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 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 - Schneider, Wilhelm A1 - Schneider, Bettina A1 - Meinhardt, Kerstin A1 - Kinder, Stephanie T1 - Allgemeines Steuerrecht 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 - 8-9 SP - 903 EP - 910 PB - Lange CY - Düsseldorf ER - TY - JOUR A1 - Schiffels, Johannes A1 - Selmer, Thorsten T1 - A flexible toolbox to study protein-assisted metalloenzyme assembly in vitro JF - Biotechnology and Bioengineering Y1 - 2015 U6 - https://doi.org/10.1002/bit.25658 SN - 1097-0290 VL - 112 IS - 11 SP - 2360 EP - 2372 PB - Wiley CY - Weinheim ER - TY - JOUR A1 - Dantism, S. A1 - Takenaga, S. A1 - Wagner, P. A1 - Wagner, Torsten A1 - Schöning, Michael Josef T1 - Light-addressable Potentiometric Sensor (LAPS) Combined with Multi-chamber Structures to Investigate the Metabolic Activity of Cells JF - Procedia Engineering N2 - LAPS are field-effect-based potentiometric sensors which are able to monitor analyte concentrations in a spatially resolved manner. Hence, a LAPS sensor system is a powerful device to record chemical imaging of the concentration of chemical species in an aqueous solution, chemical reactions, or the growth of cell colonies on the sensor surface, to record chemical images. In this work, multi-chamber 3D-printed structures made out of polymer (PP-ABS) were combined with LAPS chips to analyse differentially and simultaneously the metabolic activity of Escherichia coli K12 and Chinese hamster ovary (CHO) cells, and the responds of those cells to the addition of glucose solution. Y1 - 2015 U6 - https://doi.org/10.1016/j.proeng.2015.08.647 SN - 1877-7058 N1 - Part of special issue "Eurosensors 2015" VL - 120 SP - 384 EP - 387 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Pilas, Johanna A1 - Mariano, K. A1 - Keusgen, M. A1 - Selmer, Thorsten A1 - Schöning, Michael Josef T1 - Optimization of an Enzyme-based Multi-parameter Biosensor for Monitoring Biogas Processes JF - Procedia Engineering Y1 - 2015 U6 - https://doi.org/10.1016/j.proeng.2015.08.702 SN - 1877-7058 N1 - Part of special issue "Eurosensors 2015" VL - 120 SP - 532 EP - 535 PB - Elsevier CY - Amsterdam 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 - Berg, Milena A1 - Angerer, Anita A1 - Martinelli, Walter A1 - Hammer, Stephan A1 - Mottaghy, Darius T1 - Erkundung des geothermischen Potenzials eines ehemaligen Untertagebergbaus JF - BBR - Fachmagazin für Brunnen- und Leitungsbau Y1 - 2013 VL - 64 IS - 6 SP - 46 EP - 52 ER - TY - JOUR A1 - Mottaghy, Darius A1 - Pechnig, Renate A1 - Vogt, Christian T1 - The geothermal project Den Haag: 3D numerical models for temperature prediction and reservoir simulation JF - Geothermics N2 - The proposed Den Haag Zuidwest district heating system of the city of The Hague consists of a deep doublet in a Jurassic sandstone layer that is designed for a production temperature of 75 °C and a reinjection temperature of 40 °C at a flow rate of 150 m3 h−1. The prediction of reservoir temperature and production behavior is crucial for success of the proposed geothermal doublet. This work presents the results of a study of the important geothermal and geohydrological issues for the doublet design. In the first phase of the study, the influences of the three-dimensional (3D) structures of anticlines and synclines on the temperature field were examined. A comprehensive petrophysical investigation was performed to build a large scale 3D-model of the reservoir. Several bottomhole temperatures (BHTs), as well as petrophysical logs were used to calibrate the model using thermal conductivity measurements on 50 samples from boreholes in different lithological units in the study area. Profiles and cross sections extracted from the calculated temperature field were used to study the temperature in the surrounding areas of the planned doublet. In the second phase of the project, a detailed 3D numerical reservoir model was set up, with the aim of predicting the evolution of the producer and injector temperatures, and the extent of the cooled area around the injector. The temperature model from the first phase provided the boundary conditions for the reservoir model. Hydraulic parameters for the target horizons, such as porosity and permeability, were taken from data available from the nearby exploration wells. The simulation results are encouraging as no significant thermal breakthrough is predicted. For the originally planned location of the producer, the extracted water temperature is predicted to be around 79 °C, with an almost negligible cooling in the first 50 years of production. When the producer is located shallower parts of the reservoir, the yield water temperatures is lower, starting at ≈76 °C and decreasing to ≈74 °C after 50 years of operation. This comparatively larger decrease in temperature with time is caused by the structural feature of the reservoir, namely a higher dip causes the cooler water to easily move downward. In view of the poor reservoir data, the reservoir simulation model is constructed to allow iterative updates using data assimilation during planned drilling, testing, and production phases. Measurements during an 8 h pumping test carried out in late 2010 suggest that a flow rate of 150 m3 h−1 is achievable. Fluid temperatures of 76.5 °C were measured, which is very close to the predicted value. Y1 - 2011 U6 - https://doi.org/10.1016/j.geothermics.2011.07.001 SN - 0375-6505 VL - 40 IS - 3 SP - 199 EP - 210 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Mottaghy, Darius A1 - Dijkshoorn, Lydia T1 - Implementing an effective finite difference formulation for borehole heat exchangers into a heat and mass transport code JF - Renewable Energy N2 - We present an effective finite difference formulation for implementing and modeling multiple borehole heat exchangers (BHE) in the general 3-D coupled heat and flow transport code SHEMAT. The BHE with arbitrary length can be either coaxial or double U-shaped. It is particularly suitable for modeling deep BHEs which contain varying pipe diameters and materials. Usually, in numerical simulations, a fine discretization of the BHE assemblage is required, due to the large geometric aspect ratios involved. This yields large models and long simulation times. The approach avoids this problem by considering heat transport between fluid and the soil through pipes and grout via thermal resistances. Therefore, the simulation time can be significantly reduced. The coupling with SHEMAT is realized by introducing an effective heat generation. Due to this connection, it is possible to consider heterogeneous geological models, as well as the influence of groundwater flow. This is particularly interesting when studying the long term behavior of a single BHE or a BHE field. Heating and cooling loads can enter the model with an arbitrary interval, e.g. from hourly to monthly values. When dealing with large BHE fields, computing times can be further significantly reduced by focusing on the temperature field around the BHEs, without explicitly modeling inlet and outlet temperatures. This allows to determine the possible migration of cold and warm plumes due to groundwater flow, which is of particular importance in urban areas with a high BHE installation density. The model is validated against the existing BHE modeling codes EWS and EED. A comparison with monitoring data from a deep BHE in Switzerland shows a good agreement. Synthetic examples demonstrate the field of application of this model. KW - Borehole heat exchanger KW - Finite differences KW - Heat transport Y1 - 2012 U6 - https://doi.org/10.1016/j.renene.2012.02.013 SN - 0960-1481 VL - 45 SP - 59 EP - 71 PB - Elsevier CY - Amsterdam ER -