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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.
Using a cell-based gas biosensor for investigation of adverse effects of acetone vapors in vitro
(2013)
In this contribution, we focus on the detection of toxic gases with living eukaryotic cells. A cell-based gas sensor system, able to measure the effects of direct exposure of gases to cells in real-time, was set up. Impedance data as well as oxygen consumption of Chinese hamster lung fibroblast cells (V79) were analysed upon exposure to carbon monoxide (CO). The CO (diluted in wet synthetic air) affects the cell respiration as indicated by an attenuated respiration signal after the CO exposure as well as an instant increase of the capacitive part of the impedance signal during the gas exposure.
Cell-based sensors for the detection of gases have long been underrepresented, due to the cellular requirement of being cultured in a liquid environment. In this work we established a cell-based gas biosensor for the detection of toxic substances in air, by adapting a commercial sensor chip (Bionas®), previously used for the measurement of pollutants in liquids. Cells of the respiratory tract (A549, RPMI 2650, V79), which survive at a gas phase in a natural context, are used as biological receptors. The physiological cell parameters acidification, respiration and morphology are continuously monitored in parallel. Ammonia was used as a highly water-soluble model gas to test the feasibility of the sensor system. Infrared measurements confirmed the sufficiency of the medium draining method. This sensor system provides a basis for many sensor applications such as environmental monitoring, building technology and public security.
How different diversity factors affect the perception of first-year requirements in higher education
(2021)
In the light of growing university entry rates, higher education institutions not only serve larger numbers of students, but also seek to meet first-year students’ ever more diverse needs. Yet to inform universities how to support the transition to higher education, research only offers limited insights. Current studies tend to either focus on the individual factors that affect student success or they highlight students’ social background and their educational biography in order to examine the achievement of selected, non-traditional groups of students. Both lines of research appear to lack integration and often fail to take organisational diversity into account, such as different types of higher education institutions or degree programmes. For a more comprehensive understanding of student diversity, the present study includes individual, social and organisational factors. To gain insights into their role for the transition to higher education, we examine how the different factors affect the students’ perception of the formal and informal requirements of the first year as more or less difficult to cope with. As the perceived requirements result from both the characteristics of the students and the institutional context, they allow to investigate transition at the interface of the micro and the meso level of higher education. Latent profile analyses revealed that there are no profiles with complex patterns of perception of the first-year requirements, but the identified groups rather differ in the overall level of perceived challenges. Moreover, SEM indicates that the differences in the perception largely depend on the individual factors self-efficacy and volition.
In this study we observed courses of micturition symptoms and differentiated degrees of symptoms for each point in time while also considering the impact of bothersomeness. Our data show that not only significantly more patients who have undergone BT suffer from OAB than those who have undergone RP, but also that those affected show significantly higher values for severity of OAB symptoms throughout the whole observation period of 36 months. Our data analysis further shows that variability of OAB symptoms as well as fluctuation of severity of OAB symptoms vary to a significantly higher degree after BT than after RP. Looking only at mean figures at a given point in time clearly underestimates the underlying problem. This fact is not reflected in the literature.
The transgeneticist's toolbox: novel methods for the targeted modification of eukaryotic genomes
(2000)
Transcription-promoting genomic sites in mammalia: their elucidation and architectural principles
(1998)
Clearance of blood components and fluid drainage play a crucial role in subarachnoid hemorrhage (SAH) and post hemorrhagic hydrocephalus (PHH). With the involvement of interstitial fluid (ISF) and cerebrospinal fluid (CSF), two pathways for the clearance of fluid and solutes in the brain are proposed. Starting at the level of capillaries, flow of ISF follows along the basement membranes in the walls of cerebral arteries out of the parenchyma to drain into the lymphatics and CSF [1]–[3]. Conversely, it is shown that CSF enters the parenchyma between glial and pial basement membranes of penetrating arteries [4]–[6]. Nevertheless, the involved structures and the contribution of either flow pathway to fluid balance between the subarachnoid space and interstitial space remains controversial. Low frequency oscillations in vascular tone are referred to as vasomotion and corresponding vasomotion waves are modeled as the driving force for flow of ISF out of the parenchyma [7]. Retinal vessel analysis (RVA) allows non-invasive measurement of retinal vessel vasomotion with respect to diameter changes [8]. Thus, the aim of the study is to investigate vasomotion in RVA signals of SAH and PHH patients.
The MYOTONES experiment is the first to monitor changes in the basic biomechanical properties (tone, elasticity and stiffness) of the resting human myofascial system due to microgravity with a oninvasive, portable device on board the ISS. The MyotonPRO device applies several brief mechanical stimuli to the surface of the skin, and the natural oscillation signals of the tissue beneath are detected and computed by the MyotonPRO. Thus, an objective, quick and easy determination of the state of the underlying tissue is possible.
Two preflight, four inflight and four post flight measurements were performed on a male astronaut using the same 10 measurement points (MP) for each session. MPs were located on the plantar fascia, Achilles tendon, M. soleus, M. gastrocnemius, M. multifidus, M. splenius capitis, M. deltoideus anterior, M. rectus femoris, infrapatellar tendon, M. tibialis anterior. Subcutaneous tissues thickness above the MPs was measured using ultrasound imaging. Magnetic resonance images (MRI) of lower limb muscles and functional tests were also performed pre- and postflight.
Our first measurements on board the ISS confirmed increased tone and stiffness of the lumbar multifidus muscle, an important trunk stabilizer, dysfunction of which is known to be associated with back pain. Furthermore, reduced tone and stiffness of Achilles tendon and plantar fascia were observed inflight vs. preflight, confirming previous findings from terrestrial analog studies and parabolic
flights. Unexpectedly, the deltoid showed negative inflight changes in tone and stiffness, and increased elasticity, suggesting a potential risk of muscle atrophy in longer spaceflight that should be addressed by adequate inflight countermeasure protocols. Most values from limb and back MPS showed deflected patterns (in either directions) from inflight shortly after the re-entry phase on the landing day and one week later. Most parameter values then normalized to baseline after 3 weeks likely due to 1G re-adaptation and possible outcome of the reconditioning protocol. No major changes in subcutaneous tissues thickness above the MPs were found inflight vs preflight, suggesting no bias (i.e., fluid shift, extreme tissue thickening or loss). Pre- and postflight MRI and functional tests showed negligible changes in calf muscle size, power and force, which is likely due to training effects from current inflight exercise protocols.
The MYOTONES experiment is currently ongoing to collect data from further crew members. The potential impact of this research is to better understand the effects of microgravity and countermeasures over the time course of an ISS mission cycle. This will enable exercise countermeasures to be tailored
The entangled Universe
(2004)
Nonlocal Cosmology
(1996)
Urknall und Evolution des Kosmos. II. Inflationär modifizierter Urknall und Eschatologie des Kosmos
(1984)
Zum Problem des Urknalls
(1987)
Neue Aspekte der Kosmologie
(1988)
Kosmologie
(2002)
The Newtonian regime of a recent nonlocal extension of general relativity is investigated. Nonlocality is introduced via a scalar “constitutive” kernel in a special case of the translational gauge theory of gravitation, namely, the teleparallel equivalent of general relativity. In this theory, the nonlocal aspect of gravity simulates dark matter. A nonlocal and nonlinear generalization of Poisson’s equation of Newtonian gravitation is presented. The implications of nonlocality for the gravitational physics in the solar system are briefly studied.
Eine Reise an die Grenzen von Raum und Zeit. Wie die Raumfahrt unser Bild vom Kosmos erweitert.
(1998)
Sterne und Weltraum
(2002)
Direct air capture (DAC) combined with subsequent storage (DACCS) is discussed as one promising carbon dioxide removal option. The aim of this paper is to analyse and comparatively classify the resource consumption (land use, renewable energy and water) and costs of possible DAC implementation pathways for Germany. The paths are based on a selected, existing climate neutrality scenario that requires the removal of 20 Mt of carbon dioxide (CO2) per year by DACCS from 2045. The analysis focuses on the so-called “low-temperature” DAC process, which might be more advantageous for Germany than the “high-temperature” one. In four case studies, we examine potential sites in northern, central and southern Germany, thereby using the most suitable renewable energies for electricity and heat generation. We show that the deployment of DAC results in large-scale land use and high energy needs. The land use in the range of 167–353 km2 results mainly from the area required for renewable energy generation. The total electrical energy demand of 14.4 TWh per year, of which 46% is needed to operate heat pumps to supply the heat demand of the DAC process, corresponds to around 1.4% of Germany's envisaged electricity demand in 2045. 20 Mt of water are provided yearly, corresponding to 40% of the city of Cologne‘s water demand (1.1 million inhabitants). The capture of CO2 (DAC) incurs levelised costs of 125–138 EUR per tonne of CO2, whereby the provision of the required energy via photovoltaics in southern Germany represents the lowest value of the four case studies. This does not include the costs associated with balancing its volatility. Taking into account transporting the CO2 via pipeline to the port of Wilhelmshaven, followed by transporting and sequestering the CO2 in geological storage sites in the Norwegian North Sea (DACCS), the levelised costs increase to 161–176 EUR/tCO2. Due to the longer transport distances from southern and central Germany, a northern German site using wind turbines would be the most favourable.
Der Onlinehandel boomt und die Anzahl an Paketsendungen wächst stetig. Aktuelle Zustellmethoden sind jedoch nicht nachhaltig und stören den ohnehin schon überlasteten innerstädtischen Verkehr. Hier möchte „TRABIC“ Abhilfe schaffen. „TRABIC“ ist ein nachhaltiges und zukunftsfähiges Liefersystem für den urbanen Raum. Die Kombination von innerstädtischen Microhubs mit einem neuen Lieferfahrzeug schafft die Basis des Systems. Die den Lieferprozess begleitende KI ermöglicht einen effizient aufeinander abgestimmten Lieferprozess.
Das Lieferfahrzeug bildet das Herz des Konzeptes und wurde auf der Basis eines Lastenrads entwickelt. Um eine effiziente Zustellung zu gewährleisten, wurde es an die Bedürfnisse des Lieferprozesses und der Paketzusteller/innen angepasst. Damit ermöglicht „TRABIC“ die Nutzung alternativer Verkehrswege, ist emissionsfrei und bietet somit eine attraktive Alternative zu verrufenen Zustellmethoden.
Using optimization to design a renewable energy system has become a computationally demanding task as the high temporal fluctuations of demand and supply arise within the considered time series. The aggregation of typical operation periods has become a popular method to reduce effort. These operation periods are modelled independently and cannot interact in most cases. Consequently, seasonal storage is not reproducible. This inability can lead to a significant error, especially for energy systems with a high share of fluctuating renewable energy. The previous paper, “Time series aggregation for energy system design: Modeling seasonal storage”, has developed a seasonal storage model to address this issue. Simultaneously, the paper “Optimal design of multi-energy systems with seasonal storage” has developed a different approach. This paper aims to review these models and extend the first model. The extension is a mathematical reformulation to decrease the number of variables and constraints. Furthermore, it aims to reduce the calculation time while achieving the same results.
Koaxiale Stahlenergiepfähle
(2021)
Ein entscheidender Teil der Energiewende ist die Wärmewende im Gebäudesektor. Ein Schlüsselelement sind hier Wärmepumpen. Diese benötigen eine Wärmequelle, der sie Energie entziehen können, um sie auf ein höheres Temperaturniveau zu transformieren. Diese Wärmequelle kann bspw. das Erdreich sein, dessen Wärme durch Erdsonden erschlossen werden kann. In diesem Beitrag werden in Stahlpfähle integrierte Koaxialsonden mit dem Stand der Technik von Erdsonden gleichen Durchmessers bezüglich ihrer thermischen Leistungsmerkmale verglichen. Die Stahlenergiepfähle bieten neben der Wärmegewinnung weitere Vorteile, da sie auch eine statische Funktion übernehmen und rückstandsfrei zurückgebaut werden können. Es werden analytische und numerische Berechnungen vorgestellt, um die thermischen Potenziale beider Systeme zu vergleichen. Außerdem wird ein Testaufbau gezeigt, bei dem Stahlenergiepfähle in zwei verschiedenen Längen mit vorhandenen gängigen Erdsonden verglichen werden können. Die Berechnungen zeigen einen deutlichen thermischen Mehrertrag zwischen 26 % und 148 % der Stahlenergiepfähle gegenüber dem Stand der Technik abhängig vom Erdreich. Die Messergebnisse zeigen einen thermischen Mehrertrag von über 100 %. Es lässt sich also signifikante Erdsondenlänge einsparen. Dabei ist zu beachten, dass sich damit der thermisch genutzte Bereich des Erdreichs reduziert, wodurch die thermische Regeneration und/oder das Langzeitverhalten des Erdreichs an Bedeutung gewinnt.
Reliable methods for automatic readability assessment have the potential to impact a variety of fields, ranging from machine translation to self-informed learning. Recently, large language models for the German language (such as GBERT and GPT-2-Wechsel) have become available, allowing to develop Deep Learning based approaches that promise to further improve automatic readability assessment. In this contribution, we studied the ability of ensembles of fine-tuned GBERT and GPT-2-Wechsel models to reliably predict the readability of German sentences. We combined these models with linguistic features and investigated the dependence of prediction performance on ensemble size and composition. Mixed ensembles of GBERT and GPT-2-Wechsel performed better than ensembles of the same size consisting of only GBERT or GPT-2-Wechsel models. Our models were evaluated in the GermEval 2022 Shared Task on Text Complexity Assessment on data of German sentences. On out-of-sample data, our best ensemble achieved a root mean squared error of 0:435.