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In diesem Artikel werden zunächst einleitend der Gasmarkt Deutschland und der sich daraus ergebende Speicherbedarf skizziert. Folgend wird auf verschiedene Speichernutzen aus betriebswirtschaftlicher Perspektive eingegangen und die in diesem Artikel vorgestellten Bewertungsverfahren einleitend beschrieben. In diesem Artikel werden stochastische Optimierungsmethoden aufgegriffen, die sowohl eine Bewertung der Speicher gegenüber einem Spotpreis, als auch gegenüber einer gesamten Forwardcurve ermöglichen. Hierzu werden zunächst Modelle zur Beschreibung der Marktpreise vorgestellt und anhand empirischer Daten kalibriert. Dann wird eine beispielhafte Speicherscheibe zunächst auf Basis der LeastSquareMonteCarloTechnik gegenüber dem stochastischen mehrfaktoriellen Spotpreismodell bewertet. Hieran schließt sich die Vorstellung der Bewertung sowie des Hedgings gegenüber der Forwardcurve an. Abschließend erfolgt eine vergleichende Gegenüberstellung beider Verfahren.
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)
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)
Kosmologie
(2002)