Refine
Year of publication
Institute
- Fachbereich Medizintechnik und Technomathematik (1934)
- Fachbereich Elektrotechnik und Informationstechnik (1150)
- Fachbereich Wirtschaftswissenschaften (1121)
- Fachbereich Energietechnik (1067)
- Fachbereich Chemie und Biotechnologie (897)
- Fachbereich Maschinenbau und Mechatronik (812)
- Fachbereich Luft- und Raumfahrttechnik (769)
- Fachbereich Bauingenieurwesen (664)
- IfB - Institut für Bioengineering (627)
- INB - Institut für Nano- und Biotechnologien (586)
Has Fulltext
- no (9330) (remove)
Language
Document Type
- Article (5531)
- Conference Proceeding (1421)
- Book (1062)
- Part of a Book (567)
- Patent (177)
- Bachelor Thesis (169)
- Report (83)
- Doctoral Thesis (82)
- Conference: Meeting Abstract (76)
- Other (67)
Keywords
- Illustration (10)
- Nachhaltigkeit (10)
- Corporate Design (9)
- Erscheinungsbild (8)
- Gamification (8)
- Redesign (7)
- Animation (6)
- Datenschutz (6)
- Deutschland (6)
- Digitalisierung (6)
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)