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Lightning safety guidelines
(2010)
This paper introduces lightning to the layman, noting the right behaviour in front of thunderstorms as well as protective measures against lightning. It also contributes to the prevention of lightning injuries and damages. This report was prepared by the authors inside the AHG1 Group for IEC TC81 (Lightning Protection).
Solar sails provide ignificant advantages over other low-thrust propulsion systems because they produce thrust by the momentum exchange from solar radiation pressure (SRP) and thus do not consume any propellant.The force exerted on a very thin sail foil basically depends on the light incidence angle. Several analytical SRP force models that describe the SRP force acting on the sail have been established since the 1970s. All the widely used models use constant optical force coefficients of the reflecting sail material. In 2006,MENGALI et al. proposed a refined SRP force model that takes into account the dependancy of the force coefficients on the light incident angle,the sail’s distance from the sun (and thus the sail emperature) and the surface roughness of the sail material [1]. In this paper, the refined SRP force model is compared to the previous ones in order to identify the potential impact of the new model on the predicted capabilities of solar sails in performing low-cost interplanetary space missions. All force models have been implemented within InTrance, a global low-thrust trajectory optimization software utilizing evolutionary neurocontrol [2]. Two interplanetary rendezvous missions, to Mercury and the near-Earth asteroid 1996FG3, are investigated. Two solar sail performances in terms of characteristic acceleration are examined for both scenarios, 0.2 mm/s2 and 0.5 mm/s2, termed “low” and “medium” sail performance. In case of the refined SRP model, three different values of surface roughness are chosen, h = 0 nm, 10 nm and 25 nm. The results show that the refined SRP force model yields shorter transfer times than the standard model.
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 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.
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.
We consider recent reports on small-world topologies of interaction networks derived from the dynamics of spatially extended systems that are investigated in diverse scientific fields such as neurosciences, geophysics, or meteorology. With numerical simulations that mimic typical experimental situations, we have identified an important constraint when characterizing such networks: indications of a small-world topology can be expected solely due to the spatial sampling of the system along with the commonly used time series analysis based approaches to network characterization.
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”.
This Research Briefing, issued in July 2010, concluded that:
- Small and medium-sized enterprises (SMEs) in Europe have long called for a matching legal form valid across the EU (similar to that of the European company (SE) for large firms)
- The main benefits would be the availability of uniform Europe-wide company structures, significant cost reductions for businesses and further integration of the internal market
- Given the differing national views regarding the concrete features of the new legal form there is currently no sign of an agreement being reached at the European level in the short term; however, it is possible that progress will be made in negotiations during the year
- The key issues being discussed in depth are company formation, transnationality and employee participation rights in the new European private company (SPE).
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.