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Various models have been proposed for the prediction of the necessary support pressure at the face of a shallow tunnel. To assess their quality, the collapse of a tunnel face was modelled with small-scale model tests at single gravity. The development of the failure mechanism and the support force at the face in dry sand were investigated. The observed displacement patterns show a negligible influence of overburden on the extent and evolution of the failure zone. The latter is significantly influenced, though, by the initial density of the sand: in dense sand a chimney-wedge-type collapse mechanism developed, which propagated towards the soil surface. Initially, loose sand did not show any discrete collapse mechanism. The necessary support force was neither influenced by the overburden nor the initial density. A comparison with quantitative predictions by several theoretical models showed that the measured necessary support pressure is overestimated by most of the models. Those by Vermeer/Ruse and Léca/Dormieux showed the best agreement to the measurements.
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.
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.
In den letzten drei bis vier Jahren unterlag der Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen im IFRS- und US-GAAP-Abschluss einem stetigen Wandel. Sowohl nach US-GAAP als auch nach IFRS nehmen die Anforderungen an die Bilanzierung und Offenlegung beständig zu. Schon allein dies zeigt die Bedeutung, die dem Themenbereich der Steuerrisiken beigemessen wird. Aber nicht nur im Rahmen der Berichterstattung im Jahresabschluss stehen Steuerrisiken oben auf der Agenda, auch der amerikanische Internal Revenue Service (IRS) verfolgt das Thema sehr konsequent und plant, bestimmte Unternehmen zu Angaben von Steuerrisiken im Rahmen der Steuererklärungen zu verpflichten.
Der Aufsatz befasst sich mit den neueren Entwicklungen im Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB und der Offenlegung von Steuerrisiken im Rahmen der Steuererklärung.
Eine SPS im Kraftfahrzeug? Das geht ja gar nicht – da gibt es doch all die Hersteller für Kfz-Steuergeräte, die konfigurierbare Hardware anbieten. Im Prinzip ja, aber leider sind gerade die Sensoren oder Aktoren nicht ansteuerbar, die der Entwickler genau für sein aktuelles Projekt benötigt. Dieser Beitrag gibt einen kleinen Einblick in neue Möglichkeiten des Rapid Prototyping für mechatronische Systeme auf der Basis von Speicherprogrammierbaren Steuerungen (SPS).
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.
Fast response of Scots pine to improved water availability reflected in tree-ring width and δ13C
(2010)
Drought-induced forest decline, like the Scots pine mortality in inner-Alpine valleys, will gain in importance as the frequency and severity of drought events are expected to increase. To understand how chronic drought affects tree growth and tree-ring δ13C values, we studied mature Scots pine in an irrigation experiment in an inner-Alpine valley. Tree growth and isotope analyses were carried out at the annual and seasonal scale. At the seasonal scale, maximum δ13C values were measured after the hottest and driest period of the year, and were associated with decreasing growth rates. Inter-annual δ13C values in early- and latewood showed a strong correlation with annual climatic conditions and an immediate decrease as a response to irrigation. This indicates a tight coupling between wood formation and the freshly produced assimilates for trees exposed to chronic drought. This rapid appearance of the isotopic signal is a strong indication for an immediate and direct transfer of newly synthesized assimilates for biomass production. The fast appearance and the distinct isotopic signal suggest a low availability of old stored carbohydrates. If this was a sign for C-storage depletion, an increasing mortality could be expected when stressors increase the need for carbohydrate for defence, repair or regeneration.
• Most of the edible forest mushrooms are mycorrhizal and depend on carbohydrates produced by the associated trees. Fruiting patterns of these fungi are not yet fully understood since climatic factors alone do not completely explain mushroom occurrence.
• The objective of this study was to retrospectively find out if changing tree growth following an increment thinning has influenced the diversity patterns and productivity of associated forest mushrooms in the fungus reserve La Chanéaz, Switzerland.
• The results reveal a clear temporal relationship between the thinning, the growth reaction of trees and the reaction of the fungal community, especially for the ectomycorrhizal species. The tree-ring width of the formerly suppressed beech trees and the fruit body number increased after thinning, leading to a significantly positive correlation between fruit body numbers and tree-ring width.
• Fruit body production was influenced by previous annual tree growth, the best accordance was found between fruit body production and the tree-ring width two years previously.
• The results support the hypothesis that ectomycorrhizal fruit body production must be linked with the growth of the associated host trees. Moreover, the findings indicate the importance of including mycorrhizal fungi as important players when discussing a tree as a carbon source or sink.
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.
In Valais, Switzerland, Scots pines (Pinus sylvestris L.) are declining, mainly following drought. To assess the impact of drought on tree growth and survival, an irrigation experiment was initiated in 2003 in a mature pine forest, approximately doubling the annual precipitation. Tree crown transparency (lack of foliage) and leaf area index (LAI) were annually assessed. Seven irrigated and six control trees were felled in 2006, and needles, stem discs and branches were taken for growth analysis. Irrigation in 2004 and 2005, both with below-average precipitation, increased needle size, area and mass, stem growth and, with a 1-year delay, shoot length. This led to a relative decrease in tree crown transparency (−14%) and to an increase in stand LAI (+20%). Irrigation increased needle length by 70%, shoot length by 100% and ring width by 120%, regardless of crown transparency. Crown transparency correlated positively with mean needle size, shoot length and ring width and negatively with specific leaf area. Trees with high crown transparency (low growth, short needles) experienced similar increases in needle mass and growth with irrigation than trees with low transparency (high growth, long needles), indicating that seemingly declining trees were able to ‘recover’ when water supply became sufficient. A simple drought index before and during the irrigation explained most of the variation found in the parameters for both irrigated and control trees.
Increasing Scots pine (Pinus sylvestris L.) mortality has been recently observed in the dry inner valleys of the European Alps. Besides drought, infection with pine mistletoe (Viscum album ssp. austriacum) seems to play an important role in the mortality dynamics of Scots pines, but how mistletoes promote pine decline remains unclear. To verify whether pine mistletoe infection weakens the host via crown degradation, as observed for dwarf mistletoes, we studied the negative effects of pine mistletoe infestation on the photosynthetic tissues and branch growth of pairs of infested and non-infested branches. Pine mistletoe infection leads to crown degradation in its host by reducing the length, the radial increment, the ramification, the needle length and the number of needle years of the infested branches. This massive loss in photosynthetic tissue results in a reduction in primary production and a subsequent decrease in carbohydrate availability. The significant reduction in needle length due to mistletoe infection is an indication for a lower water and nutrient availability in infested branches. Thus, mistletoe infection might lead to a decrease in the availability of water and carbohydrates, the two most important growth factors, which are already shortened due to the chronic drought situation in the area. Therefore, pine mistletoe increases the risk of drought-induced mortality of its host when growing in a xeric environment.
C-terminal truncation of a metagenome-derived detergent protease for effective expression in E. coli
(2010)
Recently, a new alkaline protease named HP70 showing highest homology to extracellular serine proteases of Stenotrophomonas maltophilia and Xanthomonas campestris was found in the course of a metagenome screening for detergent proteases (Niehaus et al., submitted for publication). Attempts to efficiently express the enzyme in common expression hosts had failed. This study reports on the realization of overexpression in Escherichia coli after structural modification of HP70. Modelling of HP70 resulted in a two-domain structure, comprising the catalytic domain and a C-terminal domain which includes about 100 amino acids. On the basis of the modelled structure the enzyme was truncated by deletion of most of the C-terminal domain yielding HP70-C477.
This structural modification allowed effective expression of active enzyme using E. coli BL21-Gold as the host. Specific activity of HP70-C477 determined with suc-l-Ala-l-Ala-l-Pro-l-Phe-p-nitroanilide as the substrate was 30 ± 5 U/mg compared to 8 ± 1 U/mg of the native enzyme. HP70-C477 was most active at 40 °C and pH 7–11; these conditions are prerequisite for a potential application as detergent enzyme. Determination of kinetic parameters at 40 °C and pH = 9.5 resulted in KM = 0.23 ± 0.01 mM and kcat = 167.5 ± 3.6 s⁻¹. MS-analysis of peptide fragments obtained from incubation of HP70 and HP70-C477 with insulin B indicated that the C-terminal domain influences the cleavage preferences of the enzyme. Washing experiments confirmed the high potential of HP70-C477 as detergent protease.
Die Anforderungen an das energiesparende Bauen sind mit der Einführung der Energieeinsparverordnung (EnEV) 2009 auch im Industrie- und Gewerbebau deutlich verschärft worden. Einen wesentlichen Beitrag zur Energieeinsparung liefert die Minimierung des Transmissionswärmetransfers. Analysiert man Gebäudehüllen in Metallleichtbauweise stellt man fest, dass eine Erhöhung der Wärmedämmstärke allein noch nicht zielführend ist, zusätzlich sind Wärmebrückeneffekte zu berücksichtigen und deren Einflüsse auf die Wärmetransmission zu reduzieren. Neben der Bedeutung für die Energieeinsparung ist eine wärmetechnisch optimierte Detailausbildung auch erforderlich, um einen ausreichenden Feuchteschutz (Vermeidung von Tauwasser und Schimmelpilz) zu realisieren und so Schäden zu vermeiden. Ein wichtiges Hilfsmittel stellt hierzu der vom Industrieverband für Bausysteme im Metallleichtbau (IFBS) herausgegebene Wärmebrückenatlas der Metall-Sandwichbauweise dar.
Im Herbst 2009 wurde das “Deutsche Gütesiegel Nachhaltiges Bauen” für die Gebäudetypen Industriebauten und Handelsbauten offiziell vorgestellt. Die Ökobilanz als wichtiger Baustein der Nachhaltigkeitsbewertung wird somit auch im Industrie- und Gewerbebau zukünftig stark an Bedeutung gewinnen.
Der vorliegende Beitrag beinhaltet einen Vergleich der Umweltleistung verschiedener Bauweisen des Industrie- und Gewerbebaus, die durch die Ökobilanzierung quantifizierbar wird, anhand von momentan verfügbaren Daten und Methoden. Es werden ausgewählte Ergebnisse sowie vorhandene Unsicherheiten und daraus resultierender Forschungsbedarf aufgezeigt.
Bacillus subtilis and Bacillus licheniformis are widely used for the large-scale industrial production of proteins. These strains can efficiently secrete proteins into the culture medium using the general secretion (Sec) pathway. A characteristic feature of all secreted proteins is their N-terminal signal peptides, which are recognized by the secretion machinery. Here, we have studied the production of an industrially important secreted protease, namely, subtilisin BPN′ from Bacillus amyloliquefaciens. One hundred seventy-three signal peptides originating from B. subtilis and 220 signal peptides from the B. licheniformis type strain were fused to this secretion target and expressed in B. subtilis, and the resulting library was analyzed by high-throughput screening for extracellular proteolytic activity. We have identified a number of signal peptides originating from both organisms which produced significantly increased yield of the secreted protease. Interestingly, we observed that levels of extracellular protease were improved not only in B. subtilis, which was used as the screening host, but also in two different B. licheniformis strains. To date, it is impossible to predict which signal peptide will result in better secretion and thus an improved yield of a given extracellular target protein. Our data show that screening a library consisting of homologous and heterologous signal peptides fused to a target protein can identify more-effective signal peptides, resulting in improved protein export not only in the original screening host but also in different production strains.
The objectives of the present work are to characterize the Gas Metal Arc Welding process of DP 600 sheet steel and to summarize the modelling techniques. The time-temperature evolution during the welding cycle was measured experimentally and modelled with the softwaretool SimWeld. To model the phase transformations during the welding cycle dilatometer tests were done to quantify the parameters for phase field modelling by MICRESS®. The important input parameters are interface mobility, nucleation density, etc. A contribution was made to include austenite to bainite transformation in MICRESS®. This is useful to predict the microstructure in the fast cooling segments. The phase transformation model is capable to predict the microstructure along the heating and cooling cycles of welding. Tensile tests have shown the evidence of failure at the heat affected zone, which has the ferrite-tempered martensite microstructure.
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.
Shielding gas influences on laser weldability of tailored blanks of advanced automotive steels
(2010)
The effects of shielding gas types and flow rates on CO2 laser weldability of DP600/TRIP700 steel sheets were studied in this work. The evaluated shielding gases were helium (He), argon (Ar) and different mixtures of He and Ar. Weld penetration, tensile strength and formability (Erichsen test) of laser welds were found to be strongly dependent upon the shielding gas types. The ability of shielding gas in removing plasma plume and thus increasing weld penetration is believed to be closely related to ionization potential and atomic weight which determine the period of plasma formation and disappearance. It was found that the higher helium shielding gas flow rate, the deeper weld penetration and the lower weld width.
This paper aims to evaluate the formability of tailor welded blanks of dual phase (DP600)/transformation induced plasticity (TRIP700) steel sheets. In this work, bead on plate butt joints of 2·5 mm DP600 and 1·2 mm TRIP700 steel sheets were performed using CO2 laser beam welding. Microhardness measurements and transverse tensile testing were carried out to characterise the welds. The formability of base metals and welds were investigated by standard Erichsen test. In a perpendicular tensile test to the weld line, all specimens were fractured at the TRIP base metal, and the strengths were somewhat higher than those of base metal. There was a significant reduction in formability caused by welding of the DP600/TRIP700 steel sheets, and the formability increased with increasing welding speed.
In den letzten Jahrzehnten hat das Elektronenstrahlschweißen, das bereits im größeren Maßstab verwendet wird, seine Fähigkeit als qualitatives Werkzeug für die Verbindung verschiedener Materialen nachgewiesen. Das Non Vacuum Electron Beam Welding (NV-EBW) hat zahlreiche Vorteile im Vergleich zum Elektronenstrahlschweißen im Vakuum, da man unter normalem Atmosphärendruck arbeiten kann. Im Hinblick auf die reproduzierbare Qualität, insbesondere im Bereich der Massen-Fertigung, ist die Kontrolle der Strahlparameter sowie deren Einfluss auf das Schweißergebnis von großer Bedeutung. Durch eine genaue Kenntnis der Strahlkenngrößen wie des Strahldurchmessers und der Leistungsdichteverteilung kann eine Aussage über die sich ausbildende Schweißnaht sowie die Schweißbaddynamik getroffen werden. Messungen der Strahlkenngrößen im Prozess erlauben insbesondere die Untersuchung von Humping-Effekten. In diesem Beitrag wird der Prozess der Elektronenstrahlvermessung unter atmosphärischen Bedingungen beschrieben. Es wird zudem die Abhängigkeit der Elektronenstrahlcharakteristika von den verschiedenen Prozessparametern dargestellt.
Der folgende Bericht fasst Erfahrungen zusammen, die in großen Entwicklungsprojekten der Firma Ericsson über mehrere Jahre gesammelt wurden. Ziel war dabei nicht, agile Methoden und Techniken einzusetzen - Agilität war zu der Zeit noch kein Hype-Thema. Vielmehr wurden Schwächen in den eigenen Projekten identifiziert und verbessert. Der Erfahrungsbericht vergleicht Verbesserungen in diesen Projekten mit den Ansätzen der agilen Entwicklung. Als Ergebnis werden folgende Punkte festgehalten: Erstens, einige Praktiken und Werte der agilen Entwicklung lassen sich auch in Großprojekten einsetzen. Zweitens, bei der Skalierung für Großprojekte werden diese Praktiken langsamer getaktet. Drittens, agile Entwicklung ist nicht nur eine Reihe von Praktiken und Werten, agile Entwicklung ist vielmehr auch eine Frage der Entwicklungs- und Projektkultur. Diese kulturelle Änderung lässt sich in Großprojekten deutlich langsamer umsetzen.
Energiebilanzen und -potenziale von Abwasseranlagen : Vorstellung neuer Untersuchungsvorhaben in NRW
(2010)
75 Jahre Vereinsgeschichte
(2010)