Praxiseinführung des Neuen Kommunalen Rechnungswesens (Speyerer Verfahren) - Dokumentation des Modellprojekts "Wiesloch" -, Schriftenreihe des Innenministeriums Baden-Württemberg zum kommunalen Haushalts- und Rechnungswesen, Heft 4

Staatsanzeiger für Baden-Württemberg GmbH, Stuttgart 1998. 168 Seiten. Gebunden. DM 18,- ISBN 3-929981-21-1 Die "Praxiseinführung des Neuen Kommunalen Rechnungswesens (Speyerer Verfahren)" stellt eine Dokumentation des Modellprojekts Wiesloch dar. Ausgehend von den DV-technischen Voraussetzungen des Pilotversuchs wird die Erstellung der drei Teilrechnungen Ergebnisrechnung, Vermögensrechnung und Finanzrechnung für die Stadt Wiesloch erörtert. Hierbei wird detailliert dargestellt, wie die Stammdaten der Ergebnis- und Finanzrechnung erfaßt und wie die kameralen Daten anhand von Umsetzungstabellen in das doppische System überführt werden. Außerdem wird die in Wiesloch eingeführte Kostenstellenrechnung und das zugrunde liegende Konzept erläutert. Den Schwerpunkt der Dokumentation bildet die Vermögensrechnung: Hierbei erfolgt eine detaillierte Beschreibung der zur Erstellung der Eröffungsbilanz erforderlichen vollständigen Erfassung und Bewertung des Vermögens und der Schulden. Neben den Erläuterungen zu den Teilrechnungen für die Kernverwaltung wird außerdem die Erstellung der konsolidierten Rechnung, welche neben der Kernverwaltung auch die vollkonsolidierten Eigenbetriebe der Stadt Wiesloch sowie die nach der Equity-Methode konsolidierten privatrechtlich organisierten kommunalen Unternehmen umaßt, dargestellt. Die in einer Anlage beigefügte Halbjahresrechnung der Stadt Wiesloch weist sowohl den Abschluß der Kernverwaltung als auch den konsolidierten Abschluß aus. Aus den im Projekt gesammelten Erfahrungen werden Empfehlungen zur Umsetzung des Neuen Kommunalen Rechnungswesens gegeben. Außerdem werden notwendige haushaltsrechtliche Änderungen aufgezeigt und die Vereinbarkeit des Neuen Kommunalen Rechnungswesens mit den finanzstatistischen Anforderungen dargelegt. Neben dem Halbjahresabschluß umfaßt der Anhang u.a. den im Modellprojekt eingesetzten Kontenplan, die Anlagenklassen und Nutzungsdauern sowie den Kostenstellenplan. Der Praxiseinführungsbericht soll anderen Kommunen beim Einstieg in das Neue Kommunale Rechnungswesen als Hilfe dienen und gleichzeitig den Erfolg des Projektes dokumentieren

High fidelity self-recognition of isomeric oligopyridines in binary 2D self-assembly and its application for separation

Self-assembly in two binary mixtures based on three isomeric oligopyridines at the liquid/HOPG (highly oriented pyrolytic graphite) interface is presented. Despite their structural similarity the molecules display exclusive phase separation, which is attributed to the highly specific intermolecular hydrogen bonding interactions. Variation of the mole fractions in solution reveal strongly preferred adsorption of the major compound, which underlines the importance of self-recognition for self-assembly. Those findings at the molecular level can be applied to separation issues on a macroscopic scale, leading to a completely new concept of separation, which could have a strong impact on various chromatographic processes. Binary SAMs put to work: Binary mixtures of structurally closely related isomeric oligopyridine molecules show exclusive phase separation in two-dimensional self-assembly at the solid/liquid interface (see figure). The presence of only a slight imbalance of the oligopyridines in the supernatant causes the adsorption of only one isomer, in a process driven by the energy penalty of the hetero phase boundaries. Such S-shape behaviour can be exploited for separation purposes

Thermochemical Energy Storage through De/Hydrogenation of Organic Liquids: Reactions of Organic Liquids on Metal Hydrides

A study of the reactions of liquid acetone and toluene on transition metal hydrides, which can be used in thermal energy or hydrogen storage applications, is presented. Hydrogen is confined in TiFe, Ti_0.95Zr_0.05Mn_1.49V_0.45Fe_0.06 (“Hydralloy C5”), and V₄₀Fe₈Ti₂₆Cr₂₆ after contact with acetone. Toluene passivates V₄₀Fe₈Ti₂₆Cr₂₆ completely for hydrogen desorption while TiFe is only mildly deactivated and desorption is not blocked at all in the case of Hydralloy C5. LaNi₅ is inert toward both organic liquids. Gas chromatography (GC) investigations reveal that CO, propane, and propene are formed during hydrogen desorption from V₄₀Fe₈Ti₂₆Cr₂₆ in liquid acetone, and methylcyclohexane is formed in the case of liquid toluene. These reactions do not occur if dehydrogenated samples are used, which indicates an enhanced surface reactivity during hydrogen desorption. Significant amounts of carbon-containing species are detected at the surface and subsurface of acetone- and toluene-treated V₄₀Fe₈Ti₂₆Cr₂₆ by X-ray photoelectron spectroscopy (XPS). The modification of the surface and subsurface chemistry and the resulting blocking of catalytic sites is believed to be responsible for the containment of hydrogen in the bulk. The surface passivation reactions occur only during hydrogen desorption of the samples

Influence of regioisomerism in bis(terpyridine) based exciplexes with delayed fluorescence

A. L. S. acknowledges financial support through a Cusanuswerk scholarship. The authors acknowledge support by the state of Baden-Württemberg through bwHPC and the German Research Foundation (DFG) through grant no INST 40/575-1 FUGG (JUSTUS and JUSTUS 2 cluster). M. C. G. acknowledges support from the Leverhulme Trust (RPG-2016047) and the Alexander von Humboldt Stiftung through the Humboldt-Professorship. A. M. acknowledges support from the European Union's Horizon 2020 research and innovation programme under the Marie Skłodowska-Curie grant agreement No. 101023743 (PolDev). C. B. acknowledges funding by the BMBF and the Ministry of Culture and Science of the German State of North Rhine-Westphalia (MKW) under the Excellence Strategy of the Federal Government and the Länder.Exciplexes of individual electron donor and acceptor molecules are a promising approach to utilizing otherwise non-emissive triplet states in optoelectronic applications. In this work, we synthesize a series of bis(terpyridine) pyrimidine (BTP) isomers and employ them as electron acceptors in complexes with tris(4-carbazoyl-9-ylphenyl)amine (TCTA). We show that these TCTA : BTP complexes produce thermally activated delayed fluorescence (TADF) by exciplex emission, and we investigate the influence of the nitrogen position in the pyridine on the optical and electronic properties of the exciplex. The molecular arrangement of the complex is studied using scanning tunneling microscopy (STM) as well as classical force field and density functional theory (DFT) simulations. Finally, we fabricate organic light-emitting diodes (OLEDs) with maximum external quantum efficiencies ranging between 0.5% and 2% – depending on the BTP isomer.PostprintPostprintPeer reviewe

Influence of regioisomerism in bis(terpyridine) based exciplexes with delayed fluorescence

Exciplexes of individual electron donor and acceptor molecules are a promising approach to utilizing otherwise non-emissive triplet states in optoelectronic applications. In this work, we synthesize a series of bis(terpyridine) pyrimidine (BTP) isomers and employ them as electron acceptors in complexes with tris(4-carbazoyl-9-ylphenyl)amine (TCTA). We show that these TCTA : BTP complexes produce thermally activated delayed fluorescence (TADF) by exciplex emission, and we investigate the influence of the nitrogen position in the pyridine on the optical and electronic properties of the exciplex. The molecular arrangement of the complex is studied using scanning tunneling microscopy (STM) as well as classical force field and density functional theory (DFT) simulations. Finally, we fabricate organic light-emitting diodes (OLEDs) with maximum external quantum efficiencies ranging between 0.5% and 2% – depending on the BTP isomer