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- Einspielen <Werkstoff> (7)
- Multimediamarkt (6)
- Rapid prototyping (5)
- avalanche (5)
- Earthquake (4)
- FEM (4)
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Absatzkanäle kaum verknüpft
(2011)
Objective
The purpose of this study is to (i) design a small and mobile Magnetic field ALert SEnsor (MALSE), (ii) to carefully evaluate its sensors to their consistency of activation/deactivation and sensitivity to magnetic fields, and (iii) to demonstrate the applicability of MALSE in 1.5 T, 3.0 T and 7.0 T MR fringe field environments.
Methods
MALSE comprises a set of reed sensors, which activate in response to their exposure to a magnetic field. The activation/deactivation of reed sensors was examined by moving them in/out of the fringe field generated by 7TMR.
Results
The consistency with which individual reed sensors would activate at the same field strength was found to be 100% for the setup used. All of the reed switches investigated required a substantial drop in ambient magnetic field strength before they deactivated.
Conclusions
MALSE is a simple concept for alerting MRI staff to a ferromagnetic object being brought into fringe magnetic fields which exceeds MALSEs activation magnetic field. MALSE can easily be attached to ferromagnetic objects within the vicinity of a scanner, thus creating a barrier for hazardous situations induced by ferromagnetic parts which should not enter the vicinity of an MR-system to occur.
Geld-zurück-Garantien erlangen in der Unternehmenspraxis eine immer größere Bedeutung, vor allem weil sie als probates Mittel zur Signalisierung hochwertiger Qualität angesehen werden – eine Annahme, die bislang wissenschaftlich ungeprüft geblieben ist. Vor diesem Hintergrund wird im vorliegenden Beitrag eine umfassende empirische Untersuchung der kaufverhaltensrelevanten Wirkungen dieses Marketinginstrumentes vorgenommen. Die Ergebnisse verdeutlichen zum einen, dass eine Geld-zurück-Garantie nur unter bestimmten Bedingungen als Qualitätssignal wirkt. Dies hängt neben der Art des Produktes (Erfahrungs- vs. Suchgut) insbesondere von der Ausprägung des für die Qualitätsbeurteilung besonders diagnostischen Merkmals Marke sowie von der Produktkenntnis der Konsumenten ab. Zum anderen zeigt sich aber auch, dass eine Geld-zurück-Garantie affektive Konsumentenreaktionen auslöst, die die Kaufabsicht von Konsumenten zusätzlich erhöhen können. Zusammenfassend stellen wir fest, dass eine Geld-zurück-Garantie – entgegen bisheriger Erwartungen aus der Praxis – nicht zwingend ein Qualitätsindikator ist, stattdessen entfaltet sie aber bisher unbeachtete affektive Wirkungen, die insbesondere auf ihre absichernde Funktion von etwaigen Fehlentscheidungen beim Kauf zurückzuführen sind.
We investigate interaction networks that we derive from multivariate time series with methods frequently employed in diverse scientific fields such as biology, quantitative finance, physics, earth and climate sciences, and the neurosciences. Mimicking experimental situations, we generate time series with finite length and varying frequency content but from independent stochastic processes. Using the correlation coefficient and the maximum cross-correlation, we estimate interdependencies between these time series. With clustering coefficient and average shortest path length, we observe unweighted interaction networks, derived via thresholding the values of interdependence, to possess non-trivial topologies as compared to Erdös-Rényi networks, which would indicate small-world characteristics. These topologies reflect the mostly unavoidable finiteness of the data, which limits the reliability of typically used estimators of signal interdependence. We propose random networks that are tailored to the way interaction networks are derived from empirical data. Through an exemplary investigation of multichannel electroencephalographic recordings of epileptic seizures – known for their complex spatial and temporal dynamics – we show that such random networks help to distinguish network properties of interdependence structures related to seizure dynamics from those spuriously induced by the applied methods of analysis.
Im Reich der Sinne
(2011)
The purpose of this study was to investigate whether sprint performance is related to lower leg musculoskeletal geometry within a homogeneous group of highly trained 100-m sprinters. Using a cluster analysis, eighteen male sprinters were divided into two groups based on their personal best (fast: N = 11, 10.30 ± 0.07 s; slow: N = 7, 10.70 ± 0.08 s). Calf muscular fascicle arrangement and Achilles tendon moment arms (calculated by the gradient of tendon excursion versus ankle joint angle) were analyzed for each athlete using ultrasonography. Achilles tendon moment arm, foot and ankle skeletal geometry, fascicle arrangement as well as the ratio of fascicle length to Achilles tendon moment arm showed no significant (p > 0.05) correlation with sprint performance, nor were there any differences in the analyzed musculoskeletal parameters between the fast and slow sprinter group. Our findings provide evidence that differences in sprint ability in world-class athletes are not a result of differences in the geometrical design of the lower leg even when considering both skeletal and muscular components.
Purpose
To design and evaluate a four-channel cardiac transceiver coil array for functional cardiac imaging at 7T.
Materials and Methods
A four-element cardiac transceiver surface coil array was developed with two rectangular loops mounted on an anterior former and two rectangular loops on a posterior former. specific absorption rate (SAR) simulations were performed and a Burn:x-wiley:10531807:media:JMRI22451:tex2gif-stack-1 calibration method was applied prior to obtain 2D FLASH CINE (mSENSE, R = 2) images from nine healthy volunteers with a spatial resolution of up to 1 × 1 × 2.5 mm3.
Results
Tuning and matching was found to be better than 10 dB for all subjects. The decoupling (S21) was measured to be >18 dB between neighboring loops, >20 dB for opposite loops, and >30 dB for other loop combinations. SAR values were well within the limits provided by the IEC. Imaging provided clinically acceptable signal homogeneity with an excellent blood-myocardium contrast applying the Burn:x-wiley:10531807:media:JMRI22451:tex2gif-stack-2 calibration approach.
Conclusion
A four-channel cardiac transceiver coil array for 7T was built, allowing for cardiac imaging with clinically acceptable signal homogeneity and an excellent blood-myocardium contrast. Minor anatomic structures, such as pericardium, mitral, and tricuspid valves and their apparatus, as well as trabeculae, were accurately delineated.
HisT/PLIER : A Two-Fold Provenance Approach for Grid-Enabled Scientific Workflows Using WS-VLAM
(2011)
Background: One of the most prominent neurobiological models of alexithymia assumes an altered function of the anterior cingulate cortex (ACC) as the crucial neural correlate of alexithymia. So far functional imaging studies have yielded inconclusive results. Therefore, we tested this hypothesis in healthy alexithymics and nonalexithymics in an event-related fMRI study.
Methods: Thirty high- and 30 low-alexithymic right-handed male subjects (selected by the 20-item Toronto Alexithymia Scale, TAS-20) were investigated with event-related fMRI using a picture viewing paradigm. The stimuli consisted of happy, fearful and neutral facial expressions (Ekman-Friesen) as well as positive, negative and neutral pictures from the International Affective Picture System.
Results: Contrasting the high-alexithymic with the low-alexithymic group we observed increased activation of the supragenual ACC for different emotional valences as well as for different emotional stimuli. Moreover, there was a positive correlation of the ACC with the individual TAS-20 scores but no correlations with the individual Beck Depression Inventory scores. Additionally, there was no difference in activity of the amygdala.
Conclusions: We demonstrated that the supragenual ACC is constantly activated more strongly in alexithymic subjects and that this activation is related to the symptoms of alexithymia and not to associated symptoms such as depression. Therefore, our findings support the hypothesis of an altered function of the ACC in alexithymia.
Differential modulation of valence and arousal in high-alexithymic and low-alexithymic individuals
(2010)
High-alexithymic individuals are characterized by an impaired ability to identify and communicate emotions whereas low-alexithymic individuals have a wide-ranging ability to deal with emotions. This study examined the hypothesis that valence and arousal modifications of emotional stimuli differentially modulate cortical regions in high-alexithymic and low-alexithymic individuals. To this end, 28 high-alexithymic and 25 low-alexithymic individuals were investigated with event-related fMRI using visual emotional stimuli. We found differential neural activations in the dorsal anterior cingulate, the insula and the amygdala. We suggest that these differences may account for the impaired ability of high-alexithymic individuals to appropriately handle emotional stimuli.
Design and initial performance of PlanTIS: a high-resolution positron emission tomograph for plants
(2010)
Positron emitters such as 11C, 13N and 18F and their labelled compounds are widely used in clinical diagnosis and animal studies, but can also be used to study metabolic and physiological functions in plants dynamically and in vivo. A very particular tracer molecule is 11CO2 since it can be applied to a leaf as a gas. We have developed a Plant Tomographic Imaging System (PlanTIS), a high-resolution PET scanner for plant studies. Detectors, front-end electronics and data acquisition architecture of the scanner are based on the ClearPET™ system. The detectors consist of LSO and LuYAP crystals in phoswich configuration which are coupled to position-sensitive photomultiplier tubes. Signals are continuously sampled by free running ADCs, and data are stored in a list mode format. The detectors are arranged in a horizontal plane to allow the plants to be measured in the natural upright position. Two groups of four detector modules stand face-to-face and rotate around the field-of-view. This special system geometry requires dedicated image reconstruction and normalization procedures. We present the initial performance of the detector system and first phantom and plant measurements.
Following the success of PET/CT during the last decade and the recent increasing proliferation of SPECT/CT, another hybrid imaging instrument has been gaining more and more interest: MR-PET. First combined, simultaneous PET and MR studies carried out in small animals demonstrated the feasibility of the new approach. Concurrently, some prototypes of an MR-PET scanner for simultaneous human brain studies have been built, their performance is being tested and preliminary applications have already been shown. Through this pioneering work, it has become clear that advances in the detector design are necessary for further optimization.
Recently, the different issues related to the present state and future prospects of MR-PET were presented and discussed during an international 2-day workshop at the Forschungszentrum Jülich, Germany, held after, and in conjunction with, the 2008 IEEE Nuclear Science Symposium and Medical Imaging Conference in Dresden, Germany on October 27–28, 2008. The topics ranged from small animal MR-PET imaging to human MR-BrainPET imaging, new detector developments, challenges/opportunities for ultra-high field MR-PET imaging and considerations of possible future research and clinical applications. This report presents a critical summary of the contributions made to the workshop.
Normative Regulations
(2010)
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.
Two- and three-dimensional avalanche dynamics models are being increasingly used in hazard-mitigation studies. These models can provide improved and more accurate results for hazard mapping than the simple one-dimensional models presently used in practice. However, two- and three-dimensional models generate an extensive amount of output data, making the interpretation of simulation results more difficult. To perform a simulation in three-dimensional terrain, numerical models require a digital elevation model, specification of avalanche release areas (spatial extent and volume), selection of solution methods, finding an adequate calculation resolution and, finally, the choice of friction parameters. In this paper, the importance and difficulty of correctly setting up and analysing the results of a numerical avalanche dynamics simulation is discussed. We apply the two-dimensional simulation program RAMMS to the 1968 extreme avalanche event In den Arelen. We show the effect of model input variations on simulation results and the dangers and complexities in their interpretation.
Numerical solution of the heat equation with non-linear, time derivative-dependent source term
(2010)
The mathematical modeling of heat conduction with adsorption effects in coated metal structures yields the heat equation with piecewise smooth coefficients and a new kind of source term. This term is special, because it is non-linear and furthermore depends on a time derivative. In our approach we reformulated this as a new problem for the usual heat equation, without source term but with a new non-linear coefficient. We gave an existence and uniqueness proof for the weak solution of the reformulated problem. To obtain a numerical solution, we developed a semi-implicit and a fully implicit finite volume method. We compared these two methods theoretically as well as numerically. Finally, as practical application, we simulated the heat conduction in coated aluminum fibers with adsorption in the zeolite coating. Copyright © 2010 John Wiley & Sons, Ltd.
Purpose: Image analysis by the retinal vessel analyzer (RVA) observes retinal vessels in their dynamic state online noninvasively along a chosen vessel segment. It has been found that high-frequency diameter changes in the retinal artery blood column along the vessel increase significantly in anamnestically healthy volunteers with increasing age and in patients with glaucoma during vascular dilation. This study was undertaken to investigate whether longitudinal sections of the retinal artery blood column are altered in systemic hypertension.
Methods: Retinal arteries of 15 untreated patients with essential arterial hypertension (age, 50.9 ± 11.9 years) and of 15 age-matched anamnestically healthy volunteers were examined by RVA. After baseline assessment, a monochromatic luminance flicker (530–600 nm; 12.5 Hz; 20 s) was applied to evoke retinal vasodilation. Differences in amplitude and frequency of spatial artery blood column diameter change along segments (longitudinal arterial profiles) of 1 mm in length were measured and analyzed using Fourier transformation.
Results: In the control group, average reduced power spectra (ARPS) of longitudinal arterial profiles did not differ when arteries changed from constriction to dilation. In the systemic hypertension group, ARPS during constriction, baseline, and restoration were identical and differed from ARPS during dilation (P < 0.05). Longitudinal arterial profiles in both groups showed significant dissimilitude at baseline and restoration (P < 0.05).
Conclusions: The retinal artery blood column demonstrates microstructural alterations in systemic hypertension and is less irregular along the vessel axis during vessel dilation. These microstructural changes may be an indication of alterations in vessel wall rigidity, vascular endothelial function, and smooth muscle cells in this disease, leading to impaired perfusion and regulation.
Bilaterale stromale Hornhauttrübungen sind für den Augenarzt eine differenzialdiagnostische Herausforderung. Im folgenden Beitrag werden 2 Patieninnen (30 und 36 Jahre) mit unterschiedlich stark ausgeprägter stromaler diffuser Hornhauttrübung vorgestellt. Patientin 1 war kleinwüchsig (114 cm) und Patientin 2 normal groß (172 cm). Beide Patientinnen wiesen veränderte Gelenkstrukturen an Hand und Fußgelenken sowie diffuse stromale Hornhauttrübungen auf. Des Weiteren lagen eine Mitral- und Aorteninsuffizienz (Patientin 1) bzw. eine Aorteninsuffizienz (Patientin 2) vor. Die stromalen diffusen Hornhauttrübungen ließen im Zusammenhang mit den Gelenkveränderungen ein Scheie-Syndrom vermuten. Therapeutisch ist bei Patienten mit Visusminderung eine (lamelläre) Keratoplastik sinnvoll.
Ein 34-jähriger männlicher Patient stellte sich zur Abklärung einer seit dem 9. Lebensjahr bestehenden und im letzten Jahr rasch progredienten Visusminderung beider Augen bei uns vor. Er beschrieb eine subjektiv zunehmende, im Spiegel für ihn selbst sichtbare, weißliche Trübung in der Pupille beidseits und eine starke Blendempfindlichkeit. Nebenbefundlich gab er rezidivierende Konjunktivitiden und morgens verklebte Lider an. Eine Allergie auf Gräserpollen und eine Unverträglichkeit auf Alkohol sowie mehrere Lebensmittel seien ebenfalls bekannt.
Zusätzlich leidet der Patient an stark ausgeprägtem atopischem Ekzem. Dieses wurde nie systemisch, sondern nur bei Bedarf mit kortisonhaltiger Salbe therapiert.
Patients after coarctation repair still have an increased risk of cardiovascular or cerebrovascular events. This has been explained by the persisting hypertension and alterations in the peripheral vessels. However, involvement of the central vessels such as the retinal arteries is virtually unknown. A total of 34 patients after coarctation repair (22 men and 12 women; 23 to 58 years old, age range 0 to 32 years at surgical repair) and 34 nonhypertensive controls underwent structural and functional retinal vessel analysis. Using structural analysis, the vessel diameters were measured. Using functional analysis, the endothelium-dependent vessel dilation in response to flicker light stimulation was assessed. In the patients after coarctation repair, the retinal arteriolar diameter was significantly reduced compared to that of the controls (median 182 μm, first to third quartile 171 to 197; vs 197 μm, first to third quartile 193 to 206; p <0.001). These findings were independent of the peripheral blood pressure and age at intervention. No differences were found for venules. The functional analysis findings were not different between the patients and controls (maximum dilation 3.5%, first to third quartile 2.1% to 4.5% vs 3.6%, first to third quartile 2.2% to 4.3%; p = 0.81), indicating preserved autoregulative mechanisms. In conclusion, the retinal artery diameter is reduced in patients after coarctation repair, independent of their current blood pressure level and age at intervention. As a structural marker of chronic vessel damage associated with past, current, or future hypertension, retinal arteriolar narrowing has been linked to stroke incidence. These results indicate an involvement of cerebral microcirculation in aortic coarctation, despite timely repair, and might contribute to explain the increased rate of cerebrovascular events in such patients.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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.