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Im Beitrag wird zunächst das Verfahren eines dynamischen elektro-geometrischen Modells vorgestellt. Dieses arbeitet im Gegensatz zum klassischen Blitzkugel-Verfahren nicht mit konstanten Radien; vielmehr wird der Radius der Blitzkugel variiert. Dabei werden ausschließlich vorhandene und in internationalen Normen anerkannte Ergebnisse, blitzphysikalische Grundlagen und Untersuchungen verwendet, und auf deren Grundlage ein numerisches Verfahren erarbeitet. Mit dem dynamischen elektro-geometrischen Modell werden dann einige Beispiele des Schutzes mit Fangstangen, die gemäß dem klassischen Blitzkugel-Verfahren nach DIN EN 62305-3 für die Schutzklassen I – II – III – IV geplant sind, untersucht. Es wird gezeigt, dass die Einfangwirksamkeiten wesentlich höher sind als in der Normenreihe DIN EN 62305 selbst angegeben. Grund dafür ist die Tatsache, dass das Blitzkugel-Verfahren sehr konservativ aufgebaut ist und dem Planer von Blitzschutzsystemen nur die möglichen Stellen für einen Einschlag aufzeigt, ohne eine Bewertung der Einschlagshäufigkeit zu liefern. Andererseits bedeutet dies jedoch, dass man mit dem klassischen Blitzkugel-Verfahren stets auf der „sicheren Seite“ liegt.
Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy
(2012)
Earnings forecasts are ubiquitous in today’s financial markets. They are essential indicators of future firm performance and a starting point for firm valuation. Extremely inaccurate and overoptimistic forecasts during the most recent financial crisis have raised serious doubts regarding the reliability of such forecasts. This thesis therefore investigates new determinants of forecast errors and accuracy. In addition, new determinants of forecast revisions are examined. More specifically, the thesis answers the following questions: 1) How do analyst incentives lead to forecast errors? 2) How do changes in analyst incentives lead to forecast revisions?, and 3) What factors drive differences in forecast accuracy?
Determination of the frictional coefficient of the implant-antler interface : experimental approach
(2012)
The similar bone structure of reindeer antler to human bone permits studying the osseointegration of dental implants in the jawbone. As the friction is one of the major factors that have a significant influence on the initial stability of immediately loaded dental implants, it is essential to define the frictional coefficient of the implant-antler interface. In this study, the kinetic frictional forces at the implant-antler interface were measured experimentally using an optomechanical setup and a stepping motor controller under different axial loads and sliding velocities. The corresponding mean values of the static and kinetic frictional coefficients were within the range of 0.5–0.7 and 0.3–0.5, respectively. An increase in the frictional forces with increasing applied axial loads was registered. The measurements showed an evidence of a decrease in the magnitude of the frictional coefficient with increasing sliding velocity. The results of this study provide a considerable assessment to clarify the suitable frictional coefficient to be used in the finite element contact analysis of antler specimens.
Chemical imaging systems allow the visualisation of the distribution of chemical species on the sensor surface. This work represents a new flexible approach to read out light-addressable potentiometric sensors (LAPS) with the help of a digital light processing (DLP) set-up. The DLP, known well for video projectors, consists of a mirror-array MEMS device, which allows fast and flexible generation of light patterns. With the help of these light patterns, the sensor surface of the LAPS device can be addressed. The DLP approach has several advantages compared to conventional LAPS set-ups, e.g., the spot size and the shape of the light pointer can be changed easily and no mechanical movement is necessary, which reduces the size of the set-up and increases the stability and speed of the measurement. In addition, the modulation frequency and intensity of the light beam are important parameters of the LAPS set-up. Within this work, the authors will discuss two different ways of light modulation by the DLP set-up, investigate the influence of different modulation frequencies and different light intensities as well as demonstrate the scanning capabilities of the new set-up by pH mapping on the sensor surface.
In industrial processes there is a variety of heavy metals (e.g., copper, zinc, cadmium, and lead) in use for wires, coatings, paints, alloys, batteries, etc. Since the application of these transition metals for industry is inevitable, it is a vital task to develop proper analytical techniques for their monitoring at low activity levels, especially because most of these elements are acutely toxic for biological organisms. The determination of ions in solution by means of a simple and inexpensive sensor array is, therefore, a promising task. In this work, a sensor array with heavy metal-sensitive chalcogenide glass membranes for the simultaneous detection of the four ions Ag⁺, Cu2⁺, Cd2⁺, and Pb2⁺ in solution is realized. The results of the physical characterization by means of microscopy, profilometry, Rutherford backscattering spectroscopy (RBS), and scanning electron microscopy (SEM) as well as the electrochemical characterization by means of potentiometric measurements are presented. Additionally, the possibility to expand the sensor array by polymeric sensor membranes is discussed.
Die Aufrechnung des Insolvenzverwalters gegen eine Insolvenzforderung nach ihrer Feststellung
(2012)
Mit einer aktuellen Entscheidung hat der BGH, Urt. v. 11.5.2012 - V ZR 196/11, MDR 2012, 958 seine Rechtsprechung v. 5.6.2008 - V ZB 85/07 zur Entstehungsphase einer Wohnungseigentümergemeinschaft fortgeführt. In dieser Entscheidung sieht der BGH die Erwerber von Wohnungseigentum als Kostenschuldner gem. § 16 Abs. 2 WEG an, obwohl diese noch nicht im Grundbuch eingetragen sind. Eine andere Rechtslage besteht beim sog. Zweiterwerb. Die Abgrenzung von Erstund Zweierwerb ist aufgrund der völlig unterschiedlichen Rechtsfolgen für die Praxis von großer Bedeutung.
Für die Ermittlung der erforderlichen Einspanntiefe von eingespannten Stahlquerschnitten in Betonkonstruktionen existieren verschiedene Bemessungsmodelle. Diese basieren vorwiegend auf Grundlage nationaler Normen wie z. B. DIN 18800 [1] und DIN 1045 [2], die durch die europäische Normung ersetzt wurden. Aus diesem Grund wird in diesem Aufsatz ein Berechnungsmodell für die erforderliche Einspanntiefe von eingespannten Stahlquerschnitten in Betonkonstruktionen auf Grundlage des Eurocodes vorgestellt. Das Grundgerüst für dieses Berechnungsmodell bildet das Verfahren nach Kindmann und Laumann, welches in [3] behandelt wurde. Gleichzeitig werden neue Formeln zur direkten Ermittlung der Mindesteinspanntiefe vorgestellt. Behandelt werden gewalzte I-Profile für einachsige Biegung um die starke Achse (y-y) mit Drucknormalkraft.
Purpose: It was demonstrated previously that retinal pulse wave velocity (rPWV) as a measure of retinal arterial stiffness is increased in aged anamnestically healthy volunteers compared with young healthy subjects. Using novel methodology of rPWV assessment this finding was confirmed and investigated whether it might relate to the increased blood pressure usually accompanying the aging process, rather than to the aging itself.
Methods: A total of 12 young 25.5-year-old (24.0–28.8) [median(1st quartile–3rd quartile)] and 12 senior 68.5-year-old (63.8–71.8) anamnestically healthy volunteers; and 12 senior 63.0-year-old (60.8–65.0) validated healthy volunteers and 12 young 33.0-year-old (29.5–35.0) hypertensive patients were examined. Time-dependent alterations of vessel diameter were assessed by the Dynamic Vessel Analyzer in a retinal artery of each subject. The data were filtered and processed using mathematical signal analysis and rPWVs were calculated.
Results: rPWV amounted to 1200 (990-1470) RU (relative units)/s in the hypertensive group and to 1040 (700-2230) RU/s in anamnestically healthy seniors. These differed significantly from rPWVs in young healthy group (410 [280–500] RU/s) and in validated healthy seniors (400 [320–510] RU/s). rPWV associated with age and mean arterial pressure (MAP) in the pooled cohort excluded validated healthy seniors. In a regression model these associations remain when alternately adjusted for MAP and age. When including validated healthy seniors in the pooled cohort only association with MAP remains.
Conclusions: Both aging (with not excluded cardiovascular risk factors) and mild hypertension are associated with elevated rPWV. rPWV increases to a similar extent both in young mildly hypertensive subjects and in aged anamnestically healthy persons. Healthy aging is not associated with increased rPWV.
An increasing number of studies have reported on forest declines and vegetation shifts triggered by drought. In the Swiss Rhone valley (Valais), one of the driest inner-Alpine regions, the species composition in low elevation forests is changing: The sub-boreal Scots pine (Pinus sylvestris L.) dominating the dry forests is showing high mortality rates. Concurrently the sub-Mediterranean pubescent oak (Quercus pubescens Willd.) has locally increased in abundance. However, it remains unclear whether this local change in species composition is part of a larger-scale vegetation shift. To study variability in mortality and regeneration in these dry forests we analysed data from the Swiss national forest inventory (NFI) on a regular grid between 1983 and 2003, and combined it with annual mortality data from a monitoring site. Pine mortality was found to be highest at low elevation (below 1000 m a.s.l.). Annual variation in pine mortality was correlated with a drought index computed for the summer months prior to observed tree death. A generalized linear mixed-effects model indicated for the NFI data increased pine mortality on dryer sites with high stand competition, particularly for small-diameter trees. Pine regeneration was low in comparison to its occurrence in the overstorey, whereas oak regeneration was comparably abundant. Although both species regenerated well at dry sites, pine regeneration was favoured at cooler sites at higher altitude and oak regeneration was more frequent at warmer sites, indicating a higher adaptation potential of oaks under future warming. Our results thus suggest that an extended shift in species composition is actually occurring in the pine forests in the Valais. The main driving factors are found to be climatic variability, particularly drought, and variability in stand structure and topography. Thus, pine forests at low elevations are developing into oak forests with unknown consequences for these ecosystems and their goods and services.
Im Folgenden sollen Anlass und Inhalt einer Due Diligence erläutert werden. Im Rahmen einer Checkliste werden Beratern und Unternehmen Hinweise zu möglichen Prüfungsgebieten sowie zu vorzuhaltenden oder zu prüfenden Unterlagen gegeben. Entstanden ist die Checkliste aus der langjährigen praktischen Tätigkeit der Autoren bei einer großen Wirtschaftsprüfungsgesellschaft bzw. einer deutschen Großbank.