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Keywords
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.
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.
Quantifying and minimizing uncertainty is vital for simulating technically and economically successful geothermal reservoirs. To this end, we apply a stochastic modelling sequence, a Monte Carlo study, based on (i) creating an ensemble of possible realizations of a reservoir model, (ii) forward simulation of fluid flow and heat transport, and (iii) constraining post-processing using observed state variables. To generate the ensemble, we use the stochastic algorithm of Sequential Gaussian Simulation and test its potential fitting rock properties, such as thermal conductivity and permeability, of a synthetic reference model and—performing a corresponding forward simulation—state variables such as temperature. The ensemble yields probability distributions of rock properties and state variables at any location inside the reservoir. In addition, we perform a constraining post-processing in order to minimize the uncertainty of the obtained distributions by conditioning the ensemble to observed state variables, in this case temperature. This constraining post-processing works particularly well on systems dominated by fluid flow. The stochastic modelling sequence is applied to a large, steady-state 3-D heat flow model of a reservoir in The Hague, Netherlands. The spatial thermal conductivity distribution is simulated stochastically based on available logging data. Errors of bottom-hole temperatures provide thresholds for the constraining technique performed afterwards. This reduce the temperature uncertainty for the proposed target location significantly from 25 to 12 K (full distribution width) in a depth of 2300 m. Assuming a Gaussian shape of the temperature distribution, the standard deviation is 1.8 K. To allow a more comprehensive approach to quantify uncertainty, we also implement the stochastic simulation of boundary conditions and demonstrate this for the basal specific heat flow in the reservoir of The Hague. As expected, this results in a larger distribution width and hence, a larger, but more realistic uncertainty estimate. However, applying the constraining post-processing the uncertainty is again reduced to the level of the post-processing without stochastic boundary simulation. Thus, constraining post-processing is a suitable tool for reducing uncertainty estimates by observed state variables.
This paper proposes an approach to the choice and evaluation of engineering models with the aid of a typical application in geotechnics. An important issue in the construction of shallow tunnels, especially in weak ground conditions, is the tunnel face stability. Various theoretical and numerical models for predicting the necessary support pressure have been put forth in the literature. In this paper, we combine laboratory experiments performed at the University of Innsbruck with current methods of uncertainty and sensitivity analysis for assessing adequacy, predictive power and robustness of the models. The major issues are the handling of the twofold uncertainty of test results and of model predictions as well as the decision about what are the influential input parameters.
Various models have been proposed for the prediction of the necessary support pressure at the face of a shallow tunnel. To assess their quality, the collapse of a tunnel face was modelled with small-scale model tests at single gravity. The development of the failure mechanism and the support force at the face in dry sand were investigated. The observed displacement patterns show a negligible influence of overburden on the extent and evolution of the failure zone. The latter is significantly influenced, though, by the initial density of the sand: in dense sand a chimney-wedge-type collapse mechanism developed, which propagated towards the soil surface. Initially, loose sand did not show any discrete collapse mechanism. The necessary support force was neither influenced by the overburden nor the initial density. A comparison with quantitative predictions by several theoretical models showed that the measured necessary support pressure is overestimated by most of the models. Those by Vermeer/Ruse and Léca/Dormieux showed the best agreement to the measurements.
Grassilage stellt einen nachwachsenden Rohstoff mit großem Potenzial dar. Neben Cellulose und Hemicellulose enthält sie auch organische Säuren, insbesondere Milchsäure. In einem Bioraffinerie-Projekt wird die Milchsäure aus der Silage isoliert und mit gentechnisch optimierten Stämmen zu L-Lysin weiterverarbeitet. Die Lignocellulose wird hydrolysiert und zu Ethanol fermentiert. Ein besonderes Augenmerk liegt auf der Integration der unterschiedlichen Prozesse sowie der einzelnen Prozessschritte zu einem Gesamtprozess, der sämtliche Inhaltsstoffe der Silage verwertet.
The CellDrum technology (The term 'CellDrum technology' includes a couple of slightly different technological setups for measuring lateral mechanical tension in various types of cell monolayers or 3D-tissue constructs) was designed to quantify the contraction rate and mechanical tension of self-exciting cardiac myocytes. Cells were grown either within flexible, circular collagen gels or as monolayer on top of respective 1-mum thin silicone membranes. Membrane and cells were bulged outwards by air pressure. This biaxial strain distribution is rather similar the beating, blood-filled heart. The setup allowed presetting the mechanical residual stress level externally by adjusting the centre deflection, thus, mimicking hypertension in vitro. Tension was measured as oscillating differential pressure change between chamber and environment. A 0.5-mm thick collagen-cardiac myocyte tissue construct induced after 2 days of culturing (initial cell density 2 x 10(4) cells/ml), a mechanical tension of 1.62 +/- 0.17 microN/mm(2). Mechanical load is an important growth regulator in the developing heart, and the orientation and alignment of cardiomyocytes is stress sensitive. Therefore, it was necessary to develop the CellDrum technology with its biaxial stress-strain distribution and defined mechanical boundary conditions. Cells were exposed to strain in two directions, radially and circumferentially, which is similar to biaxial loading in real heart tissues. Thus, from a biomechanical point of view, the system is preferable to previous setups based on uniaxial stretching.
Paracoccus denitrificans for the effluent recycling during continuous denitrification of liquid food
(2010)
Nitrate is an undesirable component of several foods. A typical case of contamination with high nitrate contents is whey concentrate, containing nitrate in concentrations up to 25 l. The microbiological removal of nitrate by Paracoccus denitrificans under formation of harmless nitrogen in combination with a cell retention reactor is described here. Focus lies on the resource-conserving design of a microbal denitrification process. Two methods are compared. The application of polyvinyl alcohol-immobilized cells, which can be applied several times in whey feed, is compared with the implementation of a two step denitrification system. First, the whey concentrate's nitrate is removed by ion exchange and subsequently the eluent regenerated by microorganisms under their retention by crossflow filtration. Nitrite and nitrate concentrations were determined by reflectometric color measurement with a commercially available Reflectoquant® device. Correction factors for these media had to be determined. During the pilot development, bioreactors from 4 to 250 mg·L-1 and crossflow units with membrane areas from 0.02 to 0.80 m2 were examined. Based on the results of the pilot plants, a scaling for the exemplary process of denitrifying 1,000 tons per day is discussed.
Objective: As high-field cardiac MRI (CMR) becomes more widespread the propensity of ECG to interference from electromagnetic fields (EMF) and to magneto-hydrodynamic (MHD) effects increases and with it the motivation for a CMR triggering alternative. This study explores the suitability of acoustic cardiac triggering (ACT) for left ventricular (LV) function assessment in healthy subjects (n=14). Methods: Quantitative analysis of 2D CINE steady-state free precession (SSFP) images was conducted to compare ACT’s performance with vector ECG (VCG). Endocardial border sharpness (EBS) was examined paralleled by quantitative LV function assessment. Results: Unlike VCG, ACT provided signal traces free of interference from EMF or MHD effects. In the case of correct Rwave recognition, VCG-triggered 2D CINE SSFP was immune to cardiac motion effects—even at 3.0 T. However, VCG-triggered 2D SSFP CINE imaging was prone to cardiac motion and EBS degradation if R-wave misregistration occurred. ACT-triggered acquisitions yielded LV parameters (end-diastolic volume (EDV), endsystolic volume (ESV), stroke volume (SV), ejection fraction (EF) and left ventricular mass (LVM)) comparable with those derived fromVCG-triggered acquisitions (1.5 T: ESVVCG=(56± 17) ml, EDVVCG=(151±32)ml, LVMVCG=(97±27) g, SVVCG=(94± 19)ml, EFVCG=(63±5)% cf. ESVACT= (56±18) ml, EDVACT=(147±36) ml, LVMACT=(102±29) g, SVACT=(91± 22) ml, EFACT=(62±6)%; 3.0 T: ESVVCG=(55±21) ml, EDVVCG=(151±32) ml, LVMVCG=(101±27) g, SVVCG=(96±15) ml, EFVCG=(65±7)% cf. ESVACT=(54±20) ml, EDVACT=(146±35) ml, LVMACT= (101±30) g, SVACT=(92±17) ml, EFACT=(64±6)%). Conclusions: ACT’s intrinsic insensitivity to interference from electromagnetic fields renders
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.
The purpose of the current study in combination with our previous published data (Arampatzis et al., 2007) was to examine the effects of a controlled modulation of strain magnitude and strain frequency applied to the Achilles tendon on the plasticity of tendon mechanical and morphological properties. Eleven male adults (23.9±2.2 yr) participated in the study. The participants exercised one leg at low magnitude tendon strain (2.97±0.47%), and the other leg at high tendon strain magnitude (4.72±1.08%) of similar frequency (0.5 Hz, 1 s loading, 1 s relaxation) and exercise volume (integral of the plantar flexion moment over time) for 14 weeks, 4 days per week, 5 sets per session. The exercise volume was similar to the intervention of our earlier study (0.17 Hz frequency; 3 s loading, 3 s relaxation) allowing a direct comparison of the results. Before and after the intervention ankle joint moment has been measured by a dynamometer, tendon–aponeurosis elongation by ultrasound and cross-sectional area of the Achilles tendon by magnet resonance images (MRI). We found a decrease in strain at a given tendon force, an increase in tendon–aponeurosis stiffness and tendon elastic modulus of the Achilles tendon only in the leg exercised at high strain magnitude. The cross-sectional area (CSA) of the Achilles tendon did not show any statistically significant (P>0.05) differences to the pre-exercise values in both legs. The results indicate a superior improvement in tendon properties (stiffness, elastic modulus and CSA) at the low frequency (0.17 Hz) compared to the high strain frequency (0.5 Hz) protocol. These findings provide evidence that the strain magnitude applied to the Achilles tendon should exceed the value, which occurs during habitual activities to trigger adaptational effects and that higher tendon strain duration per contraction leads to superior tendon adaptational responses.
The purpose of the current study was to examine the reproducibility of fascicle length and pennation angle of gastrocnemius medialis while human walking. To the best of our knowledge, this is the first study of the reproducibility of fascicle length and pennation angle of gastrocnemius medialis in vivo during human gait. Twelve males performed 10 gait trials on a treadmill, in 2 separate days. B-mode ultrasonography, with the ultrasound probe firmly adjusted in the transverse and frontal planes using a special cast, was used to measure the fascicle length and the pennation angle of the gastrocnemius medialis (GM). A Vicon 624 system with three cameras operating at 120 Hz was also used to record the ankle and knee joint angles. The results showed that measurements of fascicle length and pennation angle showed high reproducibility during the gait cycle, both within the same day and between different days. Moreover, the root mean square differences between the repeated waveforms of both variables were very small, compared with their ranges (fascicle length: RMS = ∼3 mm, range: 38–63 mm; pennation angle: RMS = ∼1.5°, range: 22–32°). However, their reproducibility was lower compared to the joint angles. It was found that representative data have to be derived by a wide number of gait trials (fascicle length ∼six trials, pennation angle more than 10 trials), to assure the reliability of the fascicle length and pennation angle in human gait.
We analyze the influence of dipole-dipole interactions in an electromagnetically induced transparency set up for a density at the onset of cooperative effects. To this end, we include mean-field models for the influence of local-field corrections and radiation trapping into our calculation. We show both analytically and numerically that the polarization contribution to the local field strongly modulates the phase of a weak pulse. We give an intuitive explanation for this local-field-induced phase modulation and demonstrate that it distinctively differs from the nonlinear self-phase-modulation that a strong pulse experiences in a Kerr medium.
Mouse nongenotoxic hepatocarcinogens phenobarbital (PB) and chlordane induce hepatomegaly characterized by hypertrophy and hyperplasia. Increased cell proliferation is implicated in the mechanism of tumor induction. The relevance of these tumors to human health is unclear. The xenoreceptors, constitutive androstane receptors (CARs), and pregnane X receptor (PXR) play key roles in these processes. Novel “humanized” and knockout models for both receptors were developed to investigate potential species differences in hepatomegaly. The effects of PB (80 mg/kg/4 days) and chlordane (10 mg/kg/4 days) were investigated in double humanized PXR and CAR (huPXR/huCAR), double knockout PXR and CAR (PXRKO/CARKO), and wild-type (WT) C57BL/6J mice. In WT mice, both compounds caused increased liver weight, hepatocellular hypertrophy, and cell proliferation. Both compounds caused alterations to a number of cell cycle genes consistent with induction of cell proliferation in WT mice. However, these gene expression changes did not occur in PXRKO/CARKO or huPXR/huCAR mice. Liver hypertrophy without hyperplasia was demonstrated in the huPXR/huCAR animals in response to both compounds. Induction of the CAR and PXR target genes, Cyp2b10 and Cyp3a11, was observed in both WT and huPXR/huCAR mouse lines following treatment with PB or chlordane. In the PXRKO/CARKO mice, neither liver growth nor induction of Cyp2b10 and Cyp3a11 was seen following PB or chlordane treatment, indicating that these effects are CAR/PXR dependent. These data suggest that the human receptors are able to support the chemically induced hypertrophic responses but not the hyperplastic (cell proliferation) responses. At this time, we cannot be certain that hCAR and hPXR when expressed in the mouse can function exactly as the genes do when they are expressed in human cells. However, all parameters investigated to date suggest that much of their functionality is maintained.
Dexamethasone (DEX) is a potent and widely used anti-inflammatory and immunosuppressant glucocorticoid. It can bind and activate the pregnane X receptor (PXR), which plays a critical role as xenobiotic sensor in mammals to induce the expression of many enzymes, including cytochromes P450 in the CYP3A family. This induction results in its own metabolism. We have used a series of transgenic mouse lines, including a novel, improved humanized PXR line, to compare the induction profile of PXR-regulated drug-metabolizing enzymes after DEX administration, as well as looking at hepatic responses to rifampicin (RIF). The new humanized PXR model has uncovered further intriguing differences between the human and mouse receptors in that RIF only induced Cyp2b10 in the new humanized model. DEX was found to be a much more potent inducer of Cyp3a proteins in wild-type mice than in mice humanized for PXR. To assess whether PXR is involved in the detoxification of DEX in the liver, we analyzed the consequences of high doses of the glucocorticoid on hepatotoxicity on different PXR genetic backgrounds. We also studied these effects in an additional mouse model in which functional mouse Cyp3a genes have been deleted. These strains exhibited different sensitivities to DEX, indicating a protective role of the PXR and CYP3A proteins against the hepatotoxicity of this compound.
Oxorhenium(V) complexes [ReOX3(PPh3)2] (X = Cl, Br) react with phenylacetylene under formation of complexes with ylide-type ligands. Compounds of the compositions [ReOCl3(PPh3){C(Ph)C(H)(PPh3)}] (1), [ReOBr3(OPPh3){C(Ph)C(H)(PPh3)}] (2), and [ReOBr3(OPPh3){C(H)C(Ph)(PPh3)}] (3) were isolated and characterized by X-ray diffraction. They contain a ligand, which was formed by a nucleophilic attack of released PPh3 at coordinated phenylacetylene. The structures of the products show that there is no preferable position for this attack. Cleavage of the Re–C bond in 3 and dimerization of the organic ligand resulted in the formation of the [{(PPh3)(H)CC(Ph)}2]2+ cation, which crystallized as its [(ReOBr4)(OReO3)]2– salt.
AgTcO4 reacts with R3ECl compounds (E = C, Si, Ge, Sn, Pb; R = Me, iPr, tBu, Ph), tBu2SnCl2, or PhMgCl under formation of novel trioxotechnetium(VII) derivatives. The carbon and silicon derivatives readily undergo decomposition, which was proven by 99Tc NMR spectroscopy and the isolation of decomposition products such as [TcOCl3(THF)(OH2)]. Compounds [Ph3GeOTcO3], [(THF)Ph3SnOTcO3], [(O3TcO)SntBu2(OH)]2, and [(THF)4Mg(OTcO3)2] are more stable and were isolated in crystalline form and characterized by X-ray diffraction.
Tricarbonylrhenium(I) and -technetium(I) halide (halide = Cl and Br) complexes of ligands derived from 4,5-diazafluoren-9-one (df) and 1,10-phenanthroline-5,6-dione (phen) derivatives of benzoic and 2-hydroxybenzoic acid hydrazides have been prepared. The complexes have been characterized by elemental analysis, MS, IR, 1H NMR and absorption and emission UV/Vis spectroscopic methods. The metal centres (ReI and TcI) are coordinated through the nitrogen imine atoms and establish five-membered chelate rings, whereas the hydrazone groups stand uncoordinated. The 1H NMR spectra suggest the same behaviour in solution on the basis of only marginal variations in the chemical shifts of the hydrazine protons.
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).
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.
Kurzarbeit war und ist eines der wesentlichen Elemente der Unternehmen, um dem durch die Finanz- und Wirtschaftskrise begründeten Arbeitskräfteüberhang begegnen zu können. Laut statistischer Mitteilung der Bundesagentur für Arbeit waren im Mai 2009 ca. 1,52 Mio. Arbeitnehmer in Kurzarbeit, im März 2010 waren es immer noch 830.000 Arbeitnehmer, die Kurzarbeitergeld bezogen haben. Bis Ende 2010 können Arbeitgeber Kurzarbeit noch für die verlängerte Höchstbezugsdauer von bis zu 18 Monaten beantragen. Zudem hat der Bundestag am 8.7.2010 eine nochmalige Verlängerung der Erstattung der Sozialversicherungsbeiträge bis März 2012 verabschiedet. Trotzdem müssen zahlreiche Arbeitgeber inzwischen feststellen, dass sie allein mit dem Mittel der Kurzarbeit nicht um einen Personalabbau herumkommen. Dies gilt insbesondere für diejenigen Unternehmen, die gleich zu Beginn der Krise im Herbst 2008 Kurzarbeit eingeführt haben und bei denen deshalb die damals noch geltende 24-monatige Höchstbezugsdauer im Herbst 2010 auslaufen wird
Betriebsratswahlen 2010
(2010)
Die nächsten regelmäßigen Wahlen zum Betriebsrat (BR) stehen vor der Tür. Sie finden in der Zeit vom 1.3.2010 bis 31.5.2010 statt. Die Wahlen sind zwar vornehmlich Sache der Arbeitnehmer, allerdings sollten auch die Arbeitgeber darauf achten, dass die Wahlen korrekt ablaufen, schließlich haben die Arbeitgeber die Kosten der Wahlen zu tragen. Kommt es hierbei zu Fehlern, die schlimmstenfalls eine Wiederholung der Wahlen erfordern, hat auch für die hierdurch zusätzlich entstehenden Kosten der Arbeitgeber aufzukommen. Zudem bietet die aktive und unterstützende Begleitung der Wahlen für die Arbeitgeber die Chance, die Grundlagen für eine konstruktive Zusammenarbeit mit dem künftigen Betriebsrat zu legen. Der vorliegende Beitrag erläutert die wesentlichen Abläufe des Wahlverfahrens sowie die hierbei zwingend zu beachtenden Fristen.
Die SPAC-SE ist börsenfähig und damit eine für eine SPAC grundsätzlich geeignete Rechtsform. Die Tatsache, dass es sich hierbei (zunächst) um eine leere, arbeitnehmerlose Hülle handelt, ändert hieran nichts. Die Gründung einer solchen Vorrats-SE ist trotz fehlender Arbeitnehmerbeteiligung unter teleologischer Reduktion von Art. 12 II SE-VO zulässig. Im Gegenzug muss die Arbeitnehmerbeteiligung gemaß § 18 III SEBG analog nachgeholt werden, wenn das später erworbene Zielunternehmen auf die SPAC-SE verschmolzen werden soll. Aus gesellschaftsrechtlicher Sicht ist zu beachten, dass die SPAC-SE mit Sitz in Deutschland, welche auch den deutschen, aktienrechtlichen Bestimmungen unterliegt, nur bedingt für eine SPAC geeignet erscheint. Das deutsche Aktienrecht enthält strenge Regelungen, die der für eine SPAC-SE erforderlichen Flexibilität entgegenstehen können. Dies gilt insbesondere für das Erfordernis der Zustimmung der Hauptversammlung zur Akquisition des Zielunternehmens, die Rückzahlung des Treuhandvermögens an Aktionäre, die der Akquisition nicht zugestimmt haben und die Liquidation der SPAC-SE im Falle des Scheiterns des Erwerbs des Zielobjektes.
Beobachtungskommunikation
(2010)
As the field strength and, therefore, the operational frequency in MRI is increased, the wavelength approaches the size of the human head/body, resulting in wave effects, which cause signal decreases and dropouts. Several multichannel approaches have been proposed to try to tackle these problems, including RF shimming, where each element in an array is driven by its own amplifier and modulated with a certain (constant) amplitude and phase relative to the other elements, and Transmit SENSE, where spatially tailored RF pulses are used. In this article, a relatively inexpensive and easy to use imaging scheme for 7 Tesla imaging is proposed to mitigate signal voids due to B1 field inhomogeneity. Two time-interleaved images are acquired using a different excitation mode for each. By forming virtual receive elements, both images are reconstructed together using GRAPPA to achieve a more homogeneous image, with only small SNR and SAR penalty in head and body imaging at 7 Tesla.
Purpose:
MRI plays a leading diagnostic role in assessing the musculoskeletal (MSK) system and is well established for most questions at clinically used field strengths (up to 3 T). However, there are still limitations in imaging early stages of cartilage degeneration, very fine tendons and ligaments, or in locating nerve lesions, for example. 7 T MRI of the knee has already received increasing attention in the current published literature, but there is a strong need to develop new radiofrequency (RF) coils to assess more regions of the MSK system. In this work, an eight-channel transmit/receive RF array was built as a multipurpose coil for imaging some of the thus far neglected regions. An extensive coil characterization protocol and first in vivo results of the human wrist, shoulder, elbow, knee, and ankle imaged at 7 T will be presented.
Methods:
Eight surface loop coils with a dimension ofurn:x-wiley:00942405:media:mp7176:mp7176-math-0001 were machined from FR4 circuit board material. To facilitate easy positioning, two coil clusters, each with four loop elements, were combined to one RF transmit/receive array. An overlapped and shifted arrangement of the coil elements was chosen to reduce the mutual inductance between neighboring coils. A phantom made of body-simulating liquid was used for tuning and matching on the bench. Afterward, the S-parameters were verified on a human wrist, elbow, and shoulder. For safety validation, a detailed compliance test was performed including full wave simulations of the RF field distribution and the corresponding specific absorption rate (SAR) for all joints. In vivo images of four volunteers were assessed with gradient echo and spin echo sequences modified to obtain optimal image contrast, full anatomic coverage, and the highest spatial resolution within a reasonable acquisition time. The performance of the RF coil was additionally evaluated by in vivo B1 mapping.
Results:
A comparison of B1 per unit power, flip angle distribution, and anatomic images showed a fairly homogeneous excitation for the smaller joints (elbow, wrist, and ankle), while for the larger joints, the shoulder and especially the knee, B1 inhomogeneities and limited penetration depth were more pronounced. However, the greater part of the shoulder joint could be imaged.In vivo images rendered very fine anatomic details such as fascicles of the median nerve and the branching of the nerve bundles. High-resolution images of cartilage, labrum, and tendons could be acquired. Additionally, turbo spin echo (TSE) and inversion recovery sequences performed very well.
Conclusions:
This study demonstrates that the concept of two four-channel transmit/receive RF arrays can be used as a multipurpose coil for high-resolutionin vivo MR imaging of the musculoskeletal system at 7 T. Not only gradient echo but also typical clinical and SAR-intensive sequences such as STIR and TSE performed well. Imaging of small structures and peripheral nerves could in particular benefit from this technique.
Purpose
To assess potential cognitive deficits under the influence of static magnetic fields at various field strengths some studies already exist. These studies were not focused on attention as the most vulnerable cognitive function. Additionally, mostly no magnetic resonance imaging (MRI) sequences were performed.
Materials and Methods
In all, 25 right-handed men were enrolled in this study. All subjects underwent one MRI examination of 63 minutes at 1.5 T and one at 7 T within an interval of 10 to 30 days. The order of the examinations was randomized. Subjects were referred to six standardized neuropsychological tests strictly focused on attention immediately before and after each MRI examination. Differences in neuropsychological variables between the timepoints before and after each MRI examination were assessed and P-values were calculated
Results
Only six subtests revealed significant differences between pre- and post-MRI. In these tests the subjects achieved better results in post-MRI testing than in pre-MRI testing (P = 0.013–0.032). The other tests revealed no significant results.
Conclusion
The improvement in post-MRI testing is only explicable as a result of learning effects. MRI examinations, even in ultrahigh-field scanners, do not seem to have any persisting influence on the attention networks of human cognition immediately after exposure.
Short term effects of magnetic resonance imaging on excitability of the motor cortex at 1.5T and 7T
(2010)
Rationale and Objectives
The increasing spread of high-field and ultra-high-field magnetic resonance imaging (MRI) scanners has encouraged new discussion of the safety aspects of MRI. Few studies have been published on possible cognitive effects of MRI examinations. The aim of this study was to examine whether changes are measurable after MRI examinations at 1.5 and 7 T by means of transcranial magnetic stimulation (TMS).
Materials and Methods
TMS was performed in 12 healthy, right-handed male volunteers. First the individual motor threshold was specified, and then the cortical silent period (SP) was measured. Subsequently, the volunteers were exposed to the 1.5-T MRI scanner for 63 minutes using standard sequences. The MRI examination was immediately followed by another TMS session. Fifteen minutes later, TMS was repeated. Four weeks later, the complete setting was repeated using a 7-T scanner. Control conditions included lying in the 1.5-T scanner for 63 minutes without scanning and lying in a separate room for 63 minutes. TMS was performed in the same way in each case. For statistical analysis, Wilcoxon's rank test was performed.
Results
Immediately after MRI exposure, the SP was highly significantly prolonged in all 12 subjects at 1.5 and 7 T. The motor threshold was significantly increased. Fifteen minutes after the examination, the measured value tended toward normal again. Control conditions revealed no significant differences.
Conclusion
MRI examinations lead to a transient and highly significant alteration in cortical excitability. This effect does not seem to depend on the strength of the static magnetic field.
Das verbraucherschützende Widerrufsrecht ist in die Jahre gekommen. Als Ergebnis der zunehmenden Rechtszersplitterung im europäischen Richtlinienrecht hat sich eine unüberschaubare Bandbreite an Ausgestaltungsformen in den mitgliedstaatlichen Rechtssystemen herausgebildet. Effektivitätseinbußen, Wettbewerbsverzerrungen und ein hohes Maß an Rechtsunsicherheit sind die Folgen. Zurückführen lässt sich die kostenintensive Fragmentierung des Verbrauchervertragsrechts auf die bisherige Regelungspolitik der Mindestharmonisierung, die es den Mitgliedstaaten erlaubt, von dem durch die Richtlinien gesetzten Mindeststandard durch „überschießende Umsetzung” abzuweichen. Der Unionsgesetzgeber versucht dem vermehrt durch einen Prozess der Vollharmonisierung zu begegnen: Neben Reformen der Richtlinie über Verbraucherkredite (VerbrKrRL) sowie der Timesharing-Richtlinie (TimesharingRL), liegt seit dem 8. Oktober 2008 nunmehr auch der Entwurf einer Rahmenrichtlinie über die Rechte der Verbraucher (VRRL-E) vor. Danach sollen die bisherigen Richtlinien über Haustürgeschäfte (HaustürgeschäfteRL), Fernabsatzverträge (FARL), missbräuchliche Klauseln sowie Verbrauchsgüterkäufe vereinigt werden. Für das verbraucherschützende Widerrufsrecht ist damit zum einen die Herausbildung einheitlicher Kernelemente verbunden, zum anderen tritt es in Konkurrenz zu umfassenden Informationspflichten, die ebenfalls den Schutz des Verbrauchers vor dem unüberlegten Abschluss riskanter bzw. nachteiliger Verträge zum Ziel haben.
Angesichts dieser Entwicklung stellt sich im Folgenden die Frage nach der Zukunft des unionsrechtlichen Widerrufsrechts. Von besonderer Bedeutung ist dabei die Klärung des Verhältnisses zu den verbraucherschützenden Informationspflichten. Dazu bedarf es zunächst der Herausarbeitung einheitlicher Kernelemente des Widerrufsrechts im vollharmonisierten Richtlinienrecht (II.) sowie einer Systematisierung der sekundärrechtlichen Informationspflichten im Anschluss eine kritische Gegenüberstellung der Vor- und Nachteile beider Schutzinstrumente erfolgen kann (IV.).
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.
In der Vergangenheit basierten große Systemintegrationsprojekte in der Regel auf Individualentwicklungen für einzelne Kunden. Getrieben durch Kostendruck steigt aber der Bedarf nach standardisierten Lösungen, die gleichzeitig die individuellen Anforderungen des jeweiligen Umfelds berücksichtigen. T-Systems GEI GmbH wird beiden Anforderungen mit Produktkerneln gerecht. Neben den technischen Aspekten der Kernelentwicklung spielen besonders organisatorische Aspekte eine Rolle, um Kernel effizient und qualitativ hochwertig zu entwickeln, ohne deren Funktionalitäten ins Uferlose wachsen zu lassen. Umgesetzt hat T-Systems dieses Konzept für Flughafeninformationssysteme. Damit kann dem wachsenden Bedarf der Flughafenbetreiber nach einer effizienten und kostengünstigen Softwarelösung zur Unterstützung Ihrer Geschäftsprozesse entsprochen werden.