TY - JOUR A1 - Olbertz, Klaus T1 - Übergang von Leiharbeitnehmern bei Übertragung des Entleiherbetriebs - Entscheidung des EuGH zum Recht des Betriebsübergangs JF - NWB - Steuer- und Wirtschaftsrecht N2 - Wieder einmal hat eine Entscheidung des Europäischen Gerichtshofs (EuGH) das bisherige nationale Verständnis zu einer Frage des Rechts des Betriebsübergangs erheblich ins Wanken gebracht. Bisher entsprach es allgemeiner Auffassung, dass die Arbeitsverhältnisse von Zeit- bzw. Leiharbeitnehmern bei einem Betriebs(teil)übergang des die Leiharbeitnehmer entleihenden Betriebs nicht auf den Betriebserwerber übergehen. Der EuGH hat in der Rechtssache Albron Catering mit Urteil vom 21.10.2010 jedoch entschieden, dass auch Leiharbeitnehmer von einem Betriebs(teil)übergang erfasst sein können. Folglich kann der Erwerber eines Betriebs oder Betriebsteils gem. § 613a BGB zukünftig verpflichtet sein, auch die an den Betriebsveräußerer verliehenen Leiharbeitnehmer zu übernehmen. Die Entscheidung des EuGH hat somit zur Konsequenz, dass der Übergang von Leiharbeitsverhältnissen auf den Erwerber eines Betriebs jedenfalls nicht mehr pauschal ausgeschlossen werden kann. Dies gilt es bei künftigen Betriebs(teil)übertragungen zu berücksichtigen, um unliebsame Überraschungen zu vermeiden. Y1 - 2018 SN - 1860-9449 IS - 5 SP - 398 EP - 403 PB - NWB-Verlag CY - Herne ER - 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 - 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 - 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 - 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 -