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Allgemeines Steuerrecht
(2015)
We consider time-dependent portfolios and discuss the allocation of changes in the risk of a portfolio to changes in the portfolio’s components. For this purpose we adopt established allocation principles. We also use our approach to obtain forecasts for changes in the risk of the portfolio’s components. To put the approach into practice we present an implementation based on the output of a simulation. Allocation is illustrated with an example portfolio in the context of Solvency II. The quality of the forecasts is investigated with an empirical study.
Die fotografische Arbeit "Almanya" veranschaulicht Teilaspekte der türkischen Kultur anhand von Repräsentantinnen und Repräsentanten der türkeistämmigen Community in Deutschland. Mit einem Fokus auf Kulinarik und Formen des Zusammenlebens werden Menschen mit türkischen Wurzeln porträtiert, sodass am Ende ein Einblick in deren Lebens- und Gedankenwelt ermöglicht wird und kulinarische Brücken zwischen Deutschen und der türkischen Kultur gebaut werden. Die enthaltene Botschaft, welche das Projekt den Rezipient:innen überbringt, ist in einem multikulturellen Land wie Deutschland von großer Wichtigkeit für gegenseitiges Verständnis und bildet den Boden für ein harmonisches Miteinander.
Altered gastrocnemius contractile behavior in former achilles tendon rupture patients during walking
(2022)
Achilles tendon rupture (ATR) remains associated with functional limitations years after injury. Architectural remodeling of the gastrocnemius medialis (GM) muscle is typically observed in the affected leg and may compensate force deficits caused by a longer tendon. Yet patients seem to retain functional limitations during—low-force—walking gait. To explore the potential limits imposed by the remodeled GM muscle-tendon unit (MTU) on walking gait, we examined the contractile behavior of muscle fascicles during the stance phase. In a cross-sectional design, we studied nine former patients (males; age: 45 ± 9 years; height: 180 ± 7 cm; weight: 83 ± 6 kg) with a history of complete unilateral ATR, approximately 4 years post-surgery. Using ultrasonography, GM tendon morphology, muscle architecture at rest, and fascicular behavior were assessed during walking at 1.5 m⋅s–1 on a treadmill. Walking patterns were recorded with a motion capture system. The unaffected leg served as control. Lower limbs kinematics were largely similar between legs during walking. Typical features of ATR-related MTU remodeling were observed during the stance sub-phases corresponding to series elastic element (SEE) lengthening (energy storage) and SEE shortening (energy release), with shorter GM fascicles (36 and 36%, respectively) and greater pennation angles (8° and 12°, respectively). However, relative to the optimal fascicle length for force production, fascicles operated at comparable length in both legs. Similarly, when expressed relative to optimal fascicle length, fascicle contraction velocity was not different between sides, except at the time-point of peak series elastic element (SEE) length, where it was 39 ± 49% lower in the affected leg. Concomitantly, fascicles rotation during contraction was greater in the affected leg during the whole stance-phase, and architectural gear ratios (AGR) was larger during SEE lengthening. Under the present testing conditions, former ATR patients had recovered a relatively symmetrical walking gait pattern. Differences in seen AGR seem to accommodate the profound changes in MTU architecture, limiting the required fascicle shortening velocity. Overall, the contractile behavior of the GM fascicles does not restrict length- or velocity-dependent force potentials during this locomotor task.
Altered neurovascular coupling as measured by optical imaging: a biomarker for Alzheimer’s disease
(2017)
Retinal vessels are similar to cerebral vessels in their structure and function. Moderately low oscillation frequencies of around 0.1 Hz have been reported as the driving force for paravascular drainage in gray matter in mice and are known as the frequencies of lymphatic vessels in humans. We aimed to elucidate whether retinal vessel oscillations are altered in Alzheimer's disease (AD) at the stage of dementia or mild cognitive impairment (MCI). Seventeen patients with mild-to-moderate dementia due to AD (ADD); 23 patients with MCI due to AD, and 18 cognitively healthy controls (HC) were examined using Dynamic Retinal Vessel Analyzer. Oscillatory temporal changes of retinal vessel diameters were evaluated using mathematical signal analysis. Especially at moderately low frequencies around 0.1 Hz, arterial oscillations in ADD and MCI significantly prevailed over HC oscillations and correlated with disease severity. The pronounced retinal arterial vasomotion at moderately low frequencies in the ADD and MCI groups would be compatible with the view of a compensatory upregulation of paravascular drainage in AD and strengthen the amyloid clearance hypothesis.
The development of Gossamer sail structures for solar sails contributes to a large field of future space applications like thin film solar generators, membrane antennas and drag sails. The focus of this paper is the development of a drag sail based on solar sail technology that could contribute to a reduction of space debris in low Earth orbits. The drag sail design and its connections to solar sail development, a first test on a sounding rocket, as well as the ongoing integration of the drag sail into a triple CubeSat is presented.
In den letzten 1.5 Jahren haben wir sehr deutlich gemerkt, dass es den Klimawandel wirklich gibt - ein Virus, welches unsere gesamte Welt auf links dreht, Überschwemmungskatastrophen, extreme Temperaturschwankungen, etc. Es ist also Zeit etwas zu verändern, es ist Zeit aktiv hinzusehen und zu handeln - bewusst zu leben, bewusst zu konsumieren. Das Thema Ernährung wird zwar immer wichtiger für einige von uns, jedoch reicht mir die Aufmerksamkeit bisher nicht. Es sind nicht nur Lebensmittel, welche nach dem Aufenthalt im Supermarkt in unserem Kühlschrank und anschließend in unserem Bauch landen. Mit diesen Lebensmitteln gehen außerdem folgende Aspekte einher: der Klimawandel, unsere Gesundheit, die Ausbeutung von Tieren, Menschen und Natur. Also wie sieht eigentlich der Enstehungsprozess hinter all diesen (meist) verpackten Lebensmitteln aus? Einen Teil dieser Prozesse habe ich mir im Rahmen meiner Bachelorarbeit angeschaut. Ich habe ausschließlich Bio-Höfe besucht, um mir ein eigenes Bild von "alternativer Landwirtschaft" zu machen. Die Arbeit ermöglicht Interessierten einen neutralen Einblick hinter die Kulisse unserer Lebensmittel und schafft eine Anregung für einen bewussteren Konsum.
In modernen Fahrzeugkarosserien der Großserie kommen zunehmend Materialmischbauweisen zur Anwendung. In Zusammenarbeit der Daimler AG, der Tower Automotive Holding GmbH, der Imperia GmbH sowie der Partnerunternehmen KSM Castings GmbH und Schaufler Tooling GmbH & Co. KG wird das Leichtbaupotenzial von Aluminiumverbundguss-Stahlblech-Hybriden am Beispiel des vorderen Dachquerträgers des Mercedes-Benz Viano/Vito ausführlich untersucht.
Membrane contactors are a promising alternative for nitrogen removal and recovery from process water compared to other physicochemical and biological sidestream treatment processes. Münster wastewater treatment plant (WWTP) is the first municipal WWTP in Germany operating a full-scale membrane contactor system to improve the nitrogen elimination and recovery efficiency. Factors influencing the operation and membrane performance are investigated in an accompanying research project. Additional operational aspects of the applied membrane modules are investigated in detail using a bench-scale membrane contactor. First results of the full-scale application demonstrate a high nitrogen removal efficiency of >95%.
Die wachsende Produktpalette von z. B. Pharmazeutika geht mit einer steigenden Nachfrage für hochsensitive/schonende Aufreinigungstechniken einher. Bisherige Verfahren führen oft zu geringer Reinheit und verminderter Bioaktivität, zeigen eine Limitation der Analytengröße oder bedingen dessen Modifikation. Durch die Kombination von mikroskaligen Magnetpartikeln und spezifisch wechselwirkenden Einzelstrang-DNA-Oligonukleotiden, den sog. ssDNA-Aptameren, sind eine höhere Selektivität/Reinheit und eine Automatisierung möglich. In diesem Kontext werden zum einen ssDNA-Amplifikationstechniken und zum anderen der praktische Einsatz von Aptameren in einer Magnetseparation vorgestellt. Die ssDNA-Synthese basiert auf einem In-vivo-dsDNA-Produktionsschritt mittels eines rekombinanten Escherichia coli. Die als High-copy-Plasmid organisierte Sequenz wird in vitro durch Kombination verschiedener enzymatischer Reaktionen in die funktionelle ssDNA überführt. Diese Technik bedingt nur minimale Instrumentierung bzw. Prozessregelung. Die zweite Synthesetechnik wird in Form eines In-vitro-Amplifikationsverfahrens realisiert und beruht auf dem Prinzip einer PCR (Potenzial zu einer Automatisierung bzw. Miniaturisierung). Die gewonnenen Aptamere werden im Anschluss in einem auf Magnetpartikeln basierten Trennverfahren zur Isolationvon 6xHis-tag-Proteinen bezüglich ihrer Eigenschaften untersucht.
An Analysis of Retransmission Strategies for Reliable Multicast Protocols / Schuba, M. ; Reichl, P.
(1998)
An application of a scanning light-addressable potentiometric sensor for label-free DNA detection
(2013)
The characterization of the degradation kinetics of biodegradable polymers is mandatory with regard to their proper application. In the present work, polymer-modified electrolyte–insulator–semiconductor (PMEIS) field-effect sensors have been applied for in-situ monitoring of the pH-dependent degradation kinetics of the commercially available biopolymer poly(d,l-lactic acid) (PDLLA) in buffer solutions from pH 3 to pH 13. PDLLA films of 500 nm thickness were deposited on the surface of an Al–p-Si–SiO2–Ta2O5 structure from a polymer solution by means of spin-coating method. The PMEIS sensor is, in principle, capable to detect any changes in bulk, surface and interface properties of the polymer induced by degradation processes. A faster degradation has been observed for PDLLA films exposed to alkaline solutions (pH 9, pH 11 and pH 13).
The increasing complexity of Advanced Driver Assistance Systems (ADAS) presents a challenging task to validate safe and reliable performance of these systems under varied conditions. The test and validation of ADAS/AD with real test drives, although important, involves huge costs and time. Simulation tools provide an alternative with the added advantage of reproducibility but often use ideal sensors, which do not reflect real sensor output accurately. This paper presents a new validation methodology using fault injection, as recommended by the ISO 26262 standard, to test software and system robustness. In our work, we investigated and developed a tool capable of inserting faults at different software and system levels to verify its robustness. The scope of this paper is to cover the fault injection test for the Visteon’s DriveCore™ system, a centralized domain controller for Autonomous driving which is sensor agnostic and SoC agnostic. With this new approach, the validation of safety monitoring functionality and its behavior can be tested using real-world data instead of synthetic data from simulation tools resulting in having better confidence in system performance before proceeding with in-vehicle testing.
In this paper, an approach to propulsion system modelling for hybrid-electric general aviation aircraft is presented. Because the focus is on general aviation aircraft, only combinations of electric motors and reciprocating combustion engines are explored. Gas turbine hybrids will not be considered. The level of the component's models is appropriate for the conceptual design stage. They are simple and adaptable, so that a wide range of designs with morphologically different propulsive system architectures can be quickly compared. Modelling strategies for both mass and efficiency of each part of the propulsion system (engine, motor, battery and propeller) will be presented.