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Glasfaserbasierte Breitbandnetze werden in Deutschland auch aufgrund der Wirtschaftskrise nur sehr zögerlich ausgebaut. Markus Fredebeul-Krein hält eine staatliche Subventionierung der Breitbandnetze nur bedingt für gerechtfertigt. Private Investoren benötigen jedoch dringend Planungssicherheit durch verlässliche Regulierungsvorschriften.
Von der Königlichen Höheren Maschinenbauschule Aachen zu den Ingenieurfachbereichen der FH Aachen
(2010)
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.
Leon Battista Alberti, probably the most innovative architect of early Renaissance Italy, has always fascinated scholars by virtue of the striking interpenetration of theory and practice manifest in his work. As an architect, Alberti was an autodidact. Without the benefit of the formative influence of a master or design education, the roots of his conception of architecture lie in his intellectual formation through humanistic rhetoric. The present study demonstrates with reference to a specific project — the Tempietto of the Holy Sepulchre in Florence — how Alberti’s humanist approach conditioned his method of architectural design.
The present article describes a standard instrument for the continuous online determination of retinal vessel diameters, the commercially available retinal vessel analyzer. This report is intended to provide informed guidelines for measuring ocular blood flow with this system. The report describes the principles underlying the method and the instruments currently available, and discusses clinical protocol and the specific parameters measured by the system. Unresolved questions and the possible limitations of the technique are also discussed.
The integration of nanostructured films containing biomolecules and silicon-based technologies is a promising direction for reaching miniaturized biosensors that exhibit high sensitivity and selectivity. A challenge, however, is to avoid cross talk among sensing units in an array with multiple sensors located on a small area. In this letter, we describe an array of 16 sensing units of a light-addressable potentiometric sensor (LAPS), which was made with layer-by-layer (LbL) films of a poly(amidomine) dendrimer (PAMAM) and single-walled carbon nanotubes (SWNTs), coated with a layer of the enzyme penicillinase. A visual inspection of the data from constant-current measurements with liquid samples containing distinct concentrations of penicillin, glucose, or a buffer indicated a possible cross talk between units that contained penicillinase and those that did not. With the use of multidimensional data projection techniques, normally employed in information visualization methods, we managed to distinguish the results from the modified LAPS, even in cases where the units were adjacent to each other. Furthermore, the plots generated with the interactive document map (IDMAP) projection technique enabled the distinction of the different concentrations of penicillin, from 5 mmol L−1 down to 0.5 mmol L−1. Data visualization also confirmed the enhanced performance of the sensing units containing carbon nanotubes, consistent with the analysis of results for LAPS sensors. The use of visual analytics, as with projection methods, may be essential to handle a large amount of data generated in multiple sensor arrays to achieve high performance in miniaturized systems
On the model of musculocutaneous wound in rats, the effect of applicative sorption by carbonized rise shell (CRS) on the healing of festering wound was studied. It has been shown, that cytological changes end with rapid scar formation. The use of CRS at the period of severe purulent wound contributes to its favorable course, prevents the development of complications of the animals from sepsis.
During the development process of a complex technical product, one widely used and important technique is accelerated testing where the applied stress on a component is chosen to exceed the reference stress, i.e. the stress encountered in field operation, in order to reduce the time to failure. For that, the reference stress has to be known. Since a complex technical product may fail regarding numerous failure modes, stress in general is highly dimensional rather than scalar. In addition, customers use their products individually, i.e. field operation should be described by a distribution rather than by one scalar stress value. In this paper, a way to span the customer usage space is shown. It allows the identification of worst case reference stress profiles in significantly reduced dimensions with minimal loss of information. The application example shows that even for a complex product like a combustion engine, stress information can be compressed significantly. With low measurement effort it turned out that only three reference stress cycles were sufficient to cover a broad range of customer stress variety.
Bead-on-plate butt joints of 2.5 mm hot rolled DP600/DP600 and 1.2 mm cold rolled TRIP700/TRIP700 steel sheets were performed using 6 kW CO2 laser beam welding. The welding speed ranged from 1.5 to 3.0 and from 2.1 to 3.9 m/min in DP/DP and TRIP/TRIP steel weldments respectively. A top surface helium gas was used as a shielding gas at a flow rate of 20 l/min. Metallographic examinations and transverse tensile testing (DIN EN 895: 1995) were carried out to characterize the weldments. The formability of base metals and weldments were investigated by standard Erichsen test (DIN EN ISO 20482). It was found that the uniaxial plastic behavior of both DP600 and TRIP700 base metals was in agreement with Swift and modified Mecking–Kocks models respectively. In a perpendicular tensile test to the weld line, all specimens were fractured at the base metal however the strengths were somewhat higher than those of base metal. There was a significant reduction in formability caused by welding of both DP/DP and TRIP/TRIP steel weldments and the formability has been improved with the increase of the welding speed.
This paper proposes an approach to the choice and evaluation of engineering models with the aid of a typical application in geotechnics. An important issue in the construction of shallow tunnels, especially in weak ground conditions, is the tunnel face stability. Various theoretical and numerical models for predicting the necessary support pressure have been put forth in the literature. In this paper, we combine laboratory experiments performed at the University of Innsbruck with current methods of uncertainty and sensitivity analysis for assessing adequacy, predictive power and robustness of the models. The major issues are the handling of the twofold uncertainty of test results and of model predictions as well as the decision about what are the influential input parameters.
Tricarbonylrhenium(I) and -technetium(I) halide (halide = Cl and Br) complexes of ligands derived from 4,5-diazafluoren-9-one (df) and 1,10-phenanthroline-5,6-dione (phen) derivatives of benzoic and 2-hydroxybenzoic acid hydrazides have been prepared. The complexes have been characterized by elemental analysis, MS, IR, 1H NMR and absorption and emission UV/Vis spectroscopic methods. The metal centres (ReI and TcI) are coordinated through the nitrogen imine atoms and establish five-membered chelate rings, whereas the hydrazone groups stand uncoordinated. The 1H NMR spectra suggest the same behaviour in solution on the basis of only marginal variations in the chemical shifts of the hydrazine protons.
Umweltzonen und Fahrverbote, kletternde Dieselpreise und steigende Straßenbenutzungsgebühren setzen dem Transportgewerbe aktuell schwer zu. Nutzfahrzeughersteller und Partner finden auf diese Herausforderungen neue Antworten mit der Erfüllung der EEV-Grenzwerte (Enhanced Environmentally Friendly Vehicle) als den gegenwärtig anspruchsvollsten europäischen Abgasstandard für Lkw und Busse.
Low emission zones and truck bans, the rising price of diesel and increases in road tolls: all of these factors are putting serious pressure on the transport industry. Commercial vehicle manufacturers and their suppliers are in the process of identifying new solutions to these challenges as part of their efforts to meet the EEV (enhanced environmentally friendly vehicle) limits, which are currently the most robust European exhaust and emissions standards for trucks and buses.
Currently, most workflow management systems in Grid environments provide push-oriented job distribution strategies, where jobs are explicitly delegated to resources. In those scenarios the dedicated resources execute submitted jobs according to the request of a workflow engine or Grid wide scheduler. This approach has various limitations, particularly if human interactions should be integrated in workflow execution. To support human interactions with the benefit of enabling inter organizational computation and community approaches, this poster paper proposes the idea of a pull-based task distribution strategy. Here, heterogeneous resources, including human interaction, should actively select tasks for execution from a central repository. This leads to special demands regarding security issues like access control. In the established push-based job execution the resources are responsible for granting access to workflows and job initiators. In general this is done by access control lists, where users are explicitly mapped to local accounts according to their policies. In the pull-based approach the resources actively apply for job executions by sending requests to a central task repository. This means that every resource has to be able to authenticate against the repository to be authorized for task execution. In other words the authorization is relocated from the resources to the repository. The poster paper introduces current work regarding to the mentioned security aspects in the pull-based approach within the scope of the project “HiX4AGWS”.
A novel tomographic scheme for analysing the state of any single membrane electrode assembly (MEA) in a stack is suggested. Plates of very high conductivity placed between every fuel cell and slitted in an appropriate manner cause surface currents at well-defined locations of the stack. We show that knowing these surface currents, information about anomalies of the currents in a MEA can be obtained using the methods of tomography. The results are mathematically not unique. However, when assuming plausible defect structures, one can exclude improbable deficiencies by applying a special form of simulated annealing. We present numerical calculations of typical examples demonstrating that the essential defects of the MEA in any single cell of the stack can be detected and their extent can be determined.
Following the success of PET/CT during the last decade and the recent increasing proliferation of SPECT/CT, another hybrid imaging instrument has been gaining more and more interest: MR-PET. First combined, simultaneous PET and MR studies carried out in small animals demonstrated the feasibility of the new approach. Concurrently, some prototypes of an MR-PET scanner for simultaneous human brain studies have been built, their performance is being tested and preliminary applications have already been shown. Through this pioneering work, it has become clear that advances in the detector design are necessary for further optimization.
Recently, the different issues related to the present state and future prospects of MR-PET were presented and discussed during an international 2-day workshop at the Forschungszentrum Jülich, Germany, held after, and in conjunction with, the 2008 IEEE Nuclear Science Symposium and Medical Imaging Conference in Dresden, Germany on October 27–28, 2008. The topics ranged from small animal MR-PET imaging to human MR-BrainPET imaging, new detector developments, challenges/opportunities for ultra-high field MR-PET imaging and considerations of possible future research and clinical applications. This report presents a critical summary of the contributions made to the workshop.
The continuously growing amount of renewable sources starts compromising the stability of electrical grids. Contradictory to fossil fuel power plants, energy production of wind and photovoltaic (PV) energy is fluctuating. Although predictions have significantly improved, an outage of multi-MW offshore wind farms poses a challenging problem. One solution could be the integration of storage systems in the grid. After a short overview, this paper focuses on two exemplary battery storage systems, including the required power electronics. The grid integration, as well as the optimal usage of volatile energy reserves, is presented for a 5- kW PV system for home application, as well as for a 100- MW medium-voltage system, intended for wind farm usage. The efficiency and cost of topologies are investigated as a key parameter for large-scale integration of renewable power at medium- and low-voltage.
The Solar-Institute Jülich (SIJ) has initiated the construction of the first and only German solar tower power plant and is now involved in the accompanying research. The power plant for experimental and demonstration purposes in the town of Jülich started supplying electric energy in the beginning of 2008. The central receiver plant features as central innovation an open volumetric receiver, consisting of porous ceramic elements that simultaneously absorb the concentrated sunlight and transfer the heat to ambient air passing through the pores so that an average temperature of 680°C is reached. The subsequent steam cycle generates up to 1.5 MWe. A main field of research at the SIJ is the optimization of the absorber structures. To analyze the capability of new absorber specimens a special test facility was developed and set up in the laboratory. A high-performance near-infrared radiator offers for single test samples a variable and repeatable beam with a power of up to 320 kW/m² peak. The temperatures achieved on the absorber surface can reach more than 1000°C. To suck ambient air through the open absorber - like on the tower - it is mounted on a special blower system. An overview about the test facility and some recent results will be presented.
AgTcO4 reacts with R3ECl compounds (E = C, Si, Ge, Sn, Pb; R = Me, iPr, tBu, Ph), tBu2SnCl2, or PhMgCl under formation of novel trioxotechnetium(VII) derivatives. The carbon and silicon derivatives readily undergo decomposition, which was proven by 99Tc NMR spectroscopy and the isolation of decomposition products such as [TcOCl3(THF)(OH2)]. Compounds [Ph3GeOTcO3], [(THF)Ph3SnOTcO3], [(O3TcO)SntBu2(OH)]2, and [(THF)4Mg(OTcO3)2] are more stable and were isolated in crystalline form and characterized by X-ray diffraction.
Studying global change through investigation of the plastic responses of xylem anatomy in tree rings
(2010)
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.