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1. Die Wirksamkeitsvoraussetzungen der Verdachtskündigung gegenüber einem Arbeitnehmer - Jana Scheilen | Seite 4-66
2. Besteuerungsinkongruenzen im Internationalen Steuerrecht - die Umsetzung der ATAD II in Form des § 4k EStG in Bezug auf hybride Gesellschaften und Betriebsstätten
- Max Peiffer | Seite 67-126
3. Der Zuzug einer Gesellschaft aus einem Drittstaat nach Deutschland - Herausforderungen durch die modifizierte Sitztheorie und Lösungsmöglichkeiten
- Anna-Luisa Görlich | Seite 127-189
4. Escalation of Commitment und seine Einflussfaktoren in der unternehmerischen Entscheidungsfindung: Ein Szenario-Experiment
- Theresa Hacke | Seite 190-245
Das Konzerthaus Berlin ist einer der schönsten Orte Berlins für klassische Musik. Dabei steht das Haus auf der Schwelle zwischen langer Tradition und Moderne. Die Qualität an Musik, die dort gespielt wird, soll dabei für alle zugänglich sein. Dies machen die unterschiedlichsten Konzerte möglich. Um diesen modernen Anspruch auch nach außen zu kommunizieren, wurde ein neues Gestaltungskonzept für das Konzerthaus Berlin entwickelt. Im Fokus des neu entwickelten Corporate Designs steht der Rhythmus Gedanke, welcher sich im Headline Prinzip zeigt sowie medienübergreifend in der Layoutgestaltung durch Groß/Klein Kontraste fortsetzt. Das Erscheinungsbild funktioniert dabei sowohl animiert als auch statisch. Musik wird dadurch visuell erfahrbar gemacht und bildet den modernen Fokuspunkt in der Gestaltung.
Die Nutzung des Onlinehandels steigt seit Jahren kontinuierlich an. Für Händler:innen und ganz besonders für kleine Anbieter:innen, die zunehmend von größeren verdrängt werden, ist es wichtiger denn je, ihren Onlineauftritt auf den neuesten Stand zu bringen. Doch stellt dies die kleineren Anbieter:innen oftmals vor große Herausforderungen, denn der digitale Handel muss stets aktualisiert werden und kostet Zeit, Aufwand und Geld. „Localution“ ist eine digitale Plattform, die es lokalen Anbieter:innen möglich macht, mit wenig Aufwand eine Webseite aufzubauen. Zusätzlich sind Angebote buchbar, die den stationären Handel optimieren. Für Konsument:innen bietet „Localution“ die Möglichkeit, lokale Anbieter:innen in der Nähe zu finden und Termine zu buchen.
Wohlfühlen in den eigenen vier Wänden : ein Produkt, welches die Wohn- und Lebensqualität steigert.
(2023)
Viele Menschen fühlen sich in ihren eigenen vier Wänden nicht wohl. Sie sind gestresst und können nicht entspannen. Ziel dieser Arbeit ist es, ein Produkt zu erschaffen, welches in seinen Funktionen und seinem Design dafür sorgt, dass die Nutzer:innen sich zu Hause wohler fühlen. Es soll alle Funktionen vereinen, die dafür sorgen, dass der Alltagsstress besser bewältigt werden kann und man in seinem Zuhause entspannen kann und den Moment mehr genießt. Entstanden ist Iwa, ein Produkt, welches zum einen als Luftreiniger arbeitet und die Raumluft filtert und im Zusammenspiel mit Licht und Musik die Raumatmosphäre verbessert und so Stress mindert. Das Design soll genau wie die Funktionen beruhigend, entspannend und erdend wirken. Es ist angelehnt am Zen-Design. So bietet Iwa einen großen Mehrwert. Die Funktionen sorgen im Zusammenspiel mit dem Design für eine verbesserte Wohn- und Lebensqualität.
New European Union (EU) regulations for UAS operations require an operational risk analysis, which includes an estimation of the potential danger of the UAS crashing. A key parameter for the potential ground risk is the kinetic impact energy of the UAS. The kinetic energy depends on the impact velocity of the UAS and, therefore, on the aerodynamic drag and the weight during free fall. Hence, estimating the impact energy of a UAS requires an accurate drag estimation of the UAS in that state. The paper at hand presents the aerodynamic drag estimation of small-scale multirotor UAS. Multirotor UAS of various sizes and configurations were analysed with a fully unsteady Reynolds-averaged Navier–Stokes approach. These simulations included different velocities and various fuselage pitch angles of the UAS. The results were compared against force measurements performed in a subsonic wind tunnel and provided good consistency. Furthermore, the influence of the UAS`s fuselage pitch angle as well as the influence of fixed and free spinning propellers on the aerodynamic drag was analysed. Free spinning propellers may increase the drag by up to 110%, depending on the fuselage pitch angle. Increasing the fuselage pitch angle of the UAS lowers the drag by 40% up to 85%, depending on the UAS. The data presented in this paper allow for increased accuracy of ground risk assessments.
In this work, the bioabsorbable materials, namely fibroin, polylactide acid (PLA), magnesium and magnesium oxide are investigated for their application as transient, resistive temperature detectors (RTD). For this purpose, a thin-film magnesium-based meander-like electrode is deposited onto a flexible, bioabsorbable substrate (fibroin or PLA) and encapsulated (passivated) by additional magnesium oxide layers on top and below the magnesium-based electrode. The morphology of different layered RTDs is analyzed by scanning electron microscopy. The sensor performance and lifetime of the RTD is characterized both under ambient atmospheric conditions between 30°C and 43°C, and wet tissue-like conditions with a constant temperature regime of 37°C. The latter triggers the degradation process of the magnesium-based layers. The 3-layers RTDs on a PLA substrate could achieve a lifetime of 8.5 h. These sensors also show the best sensor performance under ambient atmospheric conditions with a mean sensitivity of 0.48 Ω/°C ± 0.01 Ω/°C.
Herein, fibroin, polylactide (PLA), and carbon are investigated for their suitability as biocompatible and biodegradable materials for amperometric biosensors. For this purpose, screen-printed carbon electrodes on the biodegradable substrates fibroin and PLA are modified with a glucose oxidase membrane and then encapsulated with the biocompatible material Ecoflex. The influence of different curing parameters of the carbon electrodes on the resulting biosensor characteristics is studied. The morphology of the electrodes is investigated by scanning electron microscopy, and the biosensor performance is examined by amperometric measurements of glucose (0.5–10 mM) in phosphate buffer solution, pH 7.4, at an applied potential of 1.2 V versus a Ag/AgCl reference electrode. Instead of Ecoflex, fibroin, PLA, and wound adhesive are tested as alternative encapsulation compounds: a series of swelling tests with different fibroin compositions, PLA, and Ecoflex has been performed before characterizing the most promising candidates by chronoamperometry. Therefore, the carbon electrodes are completely covered with the particular encapsulation material. Chronoamperometric measurements with H2O2 concentrations between 0.5 and 10 mM enable studying the leakage current behavior.
Several species of (poly)saccharides and organic acids can be found often simultaneously in various biological matrices, e.g., fruits, plant materials, and biological fluids. The analysis of such matrices sometimes represents a challenging task. Using Aloe vera (A. vera) plant materials as an example, the performance of several spectro-scopic methods (80 MHz benchtop NMR, NIR, ATR-FTIR and UV–vis) for the simultaneous analysis of quality parameters of this plant material was compared. The determined parameters include (poly)saccharides such as aloverose, fructose and glucose as well as organic acids (malic, lactic, citric, isocitric, acetic, fumaric, benzoic and sorbic acids). 500 MHz NMR and high-performance liquid chromatography (HPLC) were used as the reference methods.
UV–vis data can be used only for identification of added preservatives (benzoic and sorbic acids) and drying agent (maltodextrin) and semiquantitative analysis of malic acid. NIR and MIR spectroscopies combined with multivariate regression can deliver more informative overview of A. vera extracts being able to additionally quantify glucose, aloverose, citric, isocitric, malic, lactic acids and fructose. Low-field NMR measurements can be used for the quantification of aloverose, glucose, malic, lactic, acetic, and benzoic acids. The benchtop NMR method was successfully validated in terms of robustness, stability, precision, reproducibility and limit of detection (LOD) and quantification (LOQ), respectively. All spectroscopic techniques are useful for the screening of (poly)saccharides and organic acids in plant extracts and should be applied according to its availability as well as information and confidence required for the specific analytical goal. Benchtop NMR spectroscopy seems to be the most feasible solution for quality control of A. vera products.
With the prevalence of glucosamine- and chondroitin-containing dietary supplements for people with osteoarthritis in the marketplace, it is important to have an accurate and reproducible analytical method for the quantitation of these compounds in finished products. NMR spectroscopic method based both on low- (80 MHz) and high- (500–600 MHz) field NMR instrumentation was established, compared and validated for the determination of chondroitin sulfate and glucosamine in dietary supplements. The proposed method was applied for analysis of 20 different dietary supplements. In the majority of cases, quantification results obtained on the low-field NMR spectrometer are similar to those obtained with high-field 500–600 MHz NMR devices. Validation results in terms of accuracy, precision, reproducibility, limit of detection and recovery demonstrated that the developed method is fit for purpose for the marketed products. The NMR method was extended to the analysis of methylsulfonylmethane, adulterant maltodextrin, acetate and inorganic ions. Low-field NMR can be a quicker and cheaper alternative to more expensive high-field NMR measurements for quality control of the investigated dietary supplements. High-field NMR instrumentation can be more favorable for samples with complex composition due to better resolution, simultaneously giving the possibility of analysis of inorganic species such as potassium and chloride.
The aim of the present study was the characterisation of three true subtilisins and one phylogenetically intermediate subtilisin from halotolerant and halophilic microorganisms. Considering the currently growing enzyme market for efficient and novel biocatalysts, data mining is a promising source for novel, as yet uncharacterised enzymes, especially from halophilic or halotolerant Bacillaceae, which offer great potential to meet industrial needs. Both halophilic bacteria Pontibacillus marinus DSM 16465ᵀ and Alkalibacillus haloalkaliphilus DSM 5271ᵀ and both halotolerant bacteria Metabacillus indicus DSM 16189 and Litchfieldia alkalitelluris DSM 16976ᵀ served as a source for the four new subtilisins SPPM, SPAH, SPMI and SPLA. The protease genes were cloned and expressed in Bacillus subtilis DB104. Purification to apparent homogeneity was achieved by ethanol precipitation, desalting and ion-exchange chromatography. Enzyme activity could be observed between pH 5.0–12.0 with an optimum for SPPM, SPMI and SPLA around pH 9.0 and for SPAH at pH 10.0. The optimal temperature for SPMI and SPLA was 70 °C and for SPPM and SPAH 55 °C and 50 °C, respectively. All proteases showed high stability towards 5% (w/v) SDS and were active even at NaCl concentrations of 5 M. The four proteases demonstrate potential for future biotechnological applications.