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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.
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).
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.
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.
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.
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.
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).
The continuously growing amount of renewable sources starts compromising the stability of electrical grids. Contradictory to fossil fuel power plants, energy production of wind and photovoltaic (PV) energy is fluctuating. Although predictions have significantly improved, an outage of multi-MW offshore wind farms poses a challenging problem. One solution could be the integration of storage systems in the grid. After a short overview, this paper focuses on two exemplary battery storage systems, including the required power electronics. The grid integration, as well as the optimal usage of volatile energy reserves, is presented for a 5- kW PV system for home application, as well as for a 100- MW medium-voltage system, intended for wind farm usage. The efficiency and cost of topologies are investigated as a key parameter for large-scale integration of renewable power at medium- and low-voltage.
Moderne Bauwerke müssen heute eine hohe energetische Leistungsfähigkeit aufweisen und gleichzeitig alle einwirkenden Lasten sicher abtragen. Dies stellt insbesondere in Erdbebengebieten hohe Anforderungen an die verwendeten Baustoffe. Am baupraktischen Beispiel einer Doppelhaushälfte wird demonstriert, dass die Symbiose aus energieeffizientem und gleichzeitig erdbebensicherem Bauen in der höchsten deutschen Erdbebenzone mit monolithischem Ziegelmauerwerk gut realisierbar ist. Als Ziegelmauerwerk werden für die Außenwände wärmetechnisch optimierte Hochlochziegel verwendet, die sowohl die Anforderungen der Energieeinsparverordnung 2009 als auch die Anforderungen an Mauerwerkbaustoffe nach den aktuellen Erdbebennormen erfüllen. Der Erdbebennachweis der Doppelhaushälfte erfolgt mit einem nichtlinearen Nachweisverfahren, das für eine einfache praktische Anwendung programmtechnisch umgesetzt wurde. Für den Nachweis wurden aus zyklischen Schubwandversuchen ermittelte Last-Verformungskurven verwendet. Das gesamte in Deutschland noch nicht normativ geregelte Nachweiskonzept wurde im Rahmen einer Zustimmung im Einzelfall geprüft und genehmigt.
Die Erdbebensicherheit von Gebäuden aus Kalksandsteinmauerwerk ist aktuell nach DIN 4149 mit linearen Verfahren nachzuweisen. Dies führt in der praktischen Anwendung zu großen Problemen, da selbst traditionell übliche Grundrisse teilweise nicht mehr ohne zusätzliche Maßnahmen nachweisbar sind. Zur Lösung dieser Problematik wurden von der deutschen Mauerwerksindustrie auf nationaler und europäischer Ebene Forschungsprojekte initiiert, deren Ergebnisse in Form von statisch nichtlinearen Verfahren Eingang in den Nationalen Anhang zur DIN EN 1998-1 [12] gefunden haben. Mit den Verfahren wird die Nachweissituation zukünftig grundlegend verbessert, da mit diesen die Tragwerksreserven wesentlich besser ausgenutzt werden können. Im Folgenden wird die Anwendung der Verfahren am Beispiel einer Reihenhauszeile aus Kalksandsteinmauerwerk demonstriert. Der Nachweis der Reihenhäuser wurde im Rahmen einer Zustimmung im Einzelfall, die vom Bundesverband Kalksandsteinindustrie eV in Hannover koordiniert wurde, durch unabhängige Gutachter und die Bauaufsicht eingehend geprüft und für richtig befunden. Die Durchführung des Nachweises erfolgte auf Grundlage eines an der RWTH Aachen entwickelten neuen Nachweiskonzeptes. Die baupraktische Anwendbarkeit und einfache Nachvollziehbarkeit dieses Konzepts ist durch eine softwaretechnische Umsetzung sichergestellt.
In diesem Beitrag werden Ergebnisse der Entwicklung eines modularen festkörperbasierten Sensorsystems für die Überwachung von Zellkulturfermentationen präsentiert. Zur Messung der Elektrolytleitfähigkeit wurde das Layout von Interdigitalelektroden angepasst, um in vergleichsweise gut leitenden Elektrolyten zu messen. Durch Quervernetzung von Glucose-Oxidase mit Glutaraldehyd und Immobilisierung auf einer Platinelektrode wurde ein amperometrischer Glucosesensor mit einem linearen Messbereich von bis zu 2 mM und einer Sensitivität von 168 nA/mM realisiert.
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 avalanche dynamics models have become an essential part of snow engineering. Coupled with field observations and historical records, they are especially helpful in understanding avalanche flow in complex terrain. However, their application poses several new challenges to avalanche engineers. A detailed understanding of the avalanche phenomena is required to construct hazard scenarios which involve the careful specification of initial conditions (release zone location and dimensions) and definition of appropriate friction parameters. The interpretation of simulation results requires an understanding of the numerical solution schemes and easy to use visualization tools. We discuss these problems by presenting the computer model RAMMS, which was specially designed by the SLF as a practical tool for avalanche engineers. RAMMS solves the depth-averaged equations governing avalanche flow with accurate second-order numerical solution schemes. The model allows the specification of multiple release zones in three-dimensional terrain. Snow cover entrainment is considered. Furthermore, two different flow rheologies can be applied: the standard Voellmy–Salm (VS) approach or a random kinetic energy (RKE) model, which accounts for the random motion and inelastic interaction between snow granules. We present the governing differential equations, highlight some of the input and output features of RAMMS and then apply the models with entrainment to simulate two well-documented avalanche events recorded at the Vallée de la Sionne test site.
Helle Fensterprofilmaterialien : Alterungsverhalten auf Basis von peroxidisch vernetztem EPDM
(2010)
The potential of electronic markets in enabling innovative product bundles through flexible and sustainable partnerships is not yet fully exploited in the telecommunication industry. One reason is that bundling requires seamless de-assembling and re-assembling of business processes, whilst processes in telecommunication companies are often product-dependent and hard to virtualize. We propose a framework for the planning of the virtualization of processes, intended to assist the decision maker in prioritizing the processes to be virtualized: (a) we transfer the virtualization pre-requisites stated by the Process Virtualization Theory in the context of customer-oriented processes in the telecommunication industry and assess their importance in this context, (b) we derive IT-oriented requirements for the removal of virtualization barriers and highlight their demand on changes at different levels of the organization. We present a first evaluation of our approach in a case study and report on lessons learned and further steps to be performed.
Solar sails are large and lightweight reflective structures that are propelled by solar radiation pressure. This chapter covers their orbital and attitude dynamics and control. First, the advantages and limitations of solar sails are discussed and their history and development status is outlined. Because the dynamics of solar sails is governed by the (thermo-)optical properties of the sail film, the basic solar radiation pressure force models have to be described and compared before parameters to measure solar sail performance can be defined. The next part covers the orbital dynamics of solar sails for heliocentric motion, planetocentric motion, and motion at Lagrangian equilibrium points. Afterwards, some advanced solar radiation pressure force models are described, which allow to quantify the thrust force on solar sails of arbitrary shape, the effects of temperature, of light incidence angle, of surface roughness, and the effects of optical degradation of the sail film in the space environment. The orbital motion of a solar sail is strongly coupled to its rotational motion, so that the attitude control of these soft and flexible structures is very challenging, especially for planetocentric orbits that require fast attitude maneuvers. Finally, some potential attitude control methods are sketched and selection criteria are given.
Bacillus subtilis and Bacillus licheniformis are widely used for the large-scale industrial production of proteins. These strains can efficiently secrete proteins into the culture medium using the general secretion (Sec) pathway. A characteristic feature of all secreted proteins is their N-terminal signal peptides, which are recognized by the secretion machinery. Here, we have studied the production of an industrially important secreted protease, namely, subtilisin BPN′ from Bacillus amyloliquefaciens. One hundred seventy-three signal peptides originating from B. subtilis and 220 signal peptides from the B. licheniformis type strain were fused to this secretion target and expressed in B. subtilis, and the resulting library was analyzed by high-throughput screening for extracellular proteolytic activity. We have identified a number of signal peptides originating from both organisms which produced significantly increased yield of the secreted protease. Interestingly, we observed that levels of extracellular protease were improved not only in B. subtilis, which was used as the screening host, but also in two different B. licheniformis strains. To date, it is impossible to predict which signal peptide will result in better secretion and thus an improved yield of a given extracellular target protein. Our data show that screening a library consisting of homologous and heterologous signal peptides fused to a target protein can identify more-effective signal peptides, resulting in improved protein export not only in the original screening host but also in different production strains.
Martinella
(2010)
4CH TX/RX Surface Coil for 7T: Design, Optimization and Application for Cardiac Function Imaging
(2010)
Practical impediments of ultra high field cardiovascular MR (CVMR) can be catalogued in exacerbated magnetic field and radio frequency (RF) inhomogeneities, susceptibility and off-resonance effects, conductive and dielectric effects in tissue, and RF power deposition constraints, which all bear the potential to spoil the benefit of CVMR at 7T. Therefore, a four element cardiac transceive surface coil array was developed. Cardiac imaging provided clinically acceptable signal homogeneity with an excellent blood myocardium contrast. Subtle anatomic structures, such as pericardium, mitral and tricuspid valves and their apparatus, papillary muscles, and trabecles were accurately delineated.
In Valais, Switzerland, Scots pines (Pinus sylvestris L.) are declining, mainly following drought. To assess the impact of drought on tree growth and survival, an irrigation experiment was initiated in 2003 in a mature pine forest, approximately doubling the annual precipitation. Tree crown transparency (lack of foliage) and leaf area index (LAI) were annually assessed. Seven irrigated and six control trees were felled in 2006, and needles, stem discs and branches were taken for growth analysis. Irrigation in 2004 and 2005, both with below-average precipitation, increased needle size, area and mass, stem growth and, with a 1-year delay, shoot length. This led to a relative decrease in tree crown transparency (−14%) and to an increase in stand LAI (+20%). Irrigation increased needle length by 70%, shoot length by 100% and ring width by 120%, regardless of crown transparency. Crown transparency correlated positively with mean needle size, shoot length and ring width and negatively with specific leaf area. Trees with high crown transparency (low growth, short needles) experienced similar increases in needle mass and growth with irrigation than trees with low transparency (high growth, long needles), indicating that seemingly declining trees were able to ‘recover’ when water supply became sufficient. A simple drought index before and during the irrigation explained most of the variation found in the parameters for both irrigated and control trees.
Hamburg 2010 : Hafencity, Jungfernstieg, IBA 2013, Chilehaus, Speicherstadt, BRT Architekten.
(2010)
• Most of the edible forest mushrooms are mycorrhizal and depend on carbohydrates produced by the associated trees. Fruiting patterns of these fungi are not yet fully understood since climatic factors alone do not completely explain mushroom occurrence.
• The objective of this study was to retrospectively find out if changing tree growth following an increment thinning has influenced the diversity patterns and productivity of associated forest mushrooms in the fungus reserve La Chanéaz, Switzerland.
• The results reveal a clear temporal relationship between the thinning, the growth reaction of trees and the reaction of the fungal community, especially for the ectomycorrhizal species. The tree-ring width of the formerly suppressed beech trees and the fruit body number increased after thinning, leading to a significantly positive correlation between fruit body numbers and tree-ring width.
• Fruit body production was influenced by previous annual tree growth, the best accordance was found between fruit body production and the tree-ring width two years previously.
• The results support the hypothesis that ectomycorrhizal fruit body production must be linked with the growth of the associated host trees. Moreover, the findings indicate the importance of including mycorrhizal fungi as important players when discussing a tree as a carbon source or sink.