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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.
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.
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.