Bilanztheorie und bilanzieller Vermögensbegriff

Die vorliegende Arbeit zielt darauf ab, einen einheitlichen Beurteilungsmaßstab bei der Identifikation und der subjektiven Zurechnung von bilanziellem Vermögen in Handels- und Steuerbilanz zu entwickeln und somit einen übergreifenden Problemzugriff zu ermöglichen

Innovation society today: the reflexive creation of novelty

"While innovation has shaped modern society from its very inception, it is currently gaining new dimensions: Innovation is becoming increasingly reflexive, heterogeneously distributed, and ubiquitous. Reflexivity implies more than the intentional transformation of routine actions; it also refers to the transformation of social practices based on continuously (re-) produced knowledge about innovation. Thus, innovation itself becomes the aim and purpose of social activities: as the meaning and motif of (what we will refer to as the "semantics" of novelty), as a component of practical routines (the "pragmatics" of creative action), and, finally, as part of systematically (re-)produced social structures of generating novelty (the “grammar” of innovation regimes). Heterogeneous distribution refers to the observed shift from the individual entrepreneur to networks of innovation involving divergent actors. Ubiquity indicates the current expansion of innovation beyond the traditional spheres of science and economy and its generalization into an imperative for social action. This article presents a research framework that addresses the following key questions: How is novelty created reflexively, where can this process be observed, and which actors are driving it? By pursuing an extended notion of innovation, the framework promotes a sophisticated, sociological lens which is more encompassing than conventional economic perspectives. Our goal is to develop a more in-depth and empirically founded understanding of the meaning of innovation in contemporary society and the social processes it involves." (author's abstract

Arctic Nearshore Sediment Dynamics—An Example from Herschel Island—Qikiqtaruk, Canada

Increasing arctic coastal erosion rates imply a greater release of sediments and organic matter into the coastal zone. With 213 sediment samples taken around Herschel Island—Qikiqtaruk, Canadian Beaufort Sea, we aimed to gain new insights on sediment dynamics and geochemical properties of a shallow arctic nearshore zone. Spatial characteristics of nearshore sediment texture (moderately to poorly sorted silt) are dictated by hydrodynamic processes, but ice-related processes also play a role. We determined organic matter (OM) distribution and inferred the origin and quality of organic carbon by C/N ratios and stable carbon isotopes δ13C. The carbon content was higher offshore and in sheltered areas (mean: 1.0 wt. %., S.D.: 0.9) and the C/N ratios also showed a similar spatial pattern (mean: 11.1, S.D.: 3.1), while the δ13C (mean: −26.4‰ VPDB, S.D.: 0.4) distribution was more complex. We compared the geochemical parameters of our study with terrestrial and marine samples from other studies using a bootstrap approach. Sediments of the current study contained 6.5 times and 1.8 times less total organic carbon than undisturbed and disturbed terrestrial sediments, respectively. Therefore, degradation of OM and separation of carbon pools take place on land and continue in the nearshore zone, where OM is leached, mineralized, or transported beyond the study area.</jats:p

Dairy Farm Business Summary: Western and Central Plain Region 1995

E.B. 96-06Dairy farmers throughout New York State have been participating in Cornell Cooperative Extension's farm business summary and analysis program since the early 1950's. Managers of each participating farm business receive a comprehensive summary and analysis of the farm business. The information in this report represents an average of the data submitted from dairy farms in the Western and Central Plain Region for 1995

Rapid CO2 release from eroding permafrost in seawater

Permafrost is thawing extensively due to climate warming. When permafrost thaws, previously frozen organic carbon (OC) is converted into carbon dioxide (CO2) or methane, leading to further warming. This process is included in models as gradual deepening of the seasonal non‐frozen layer. Yet, models neglect abrupt OC mobilization along rapidly eroding Arctic coastlines. We mimicked erosion in an experiment by incubating permafrost with seawater for an average Arctic open‐water season. We found that CO2 production from permafrost OC is as efficient in seawater as without. For each gram (dry weight) of eroding permafrost, up to 4.3 ± 1.0 mg CO2 will be released and 6.2 ± 1.2% of initial OC mineralized at 4 °C. Our results indicate that potentially large amounts of CO2 are produced along eroding permafrost coastlines, onshore and within nearshore waters. We conclude that coastal erosion could play an important role in carbon cycling and the climate system

Zooming in and out : studying practices by switching theoretical lenses and trailing connections

This paper contributes to re-specifying a number of the phenomena of interest to organisational studies in terms of patterns of socio-material practices and their effects. It does so by outlining a vocabulary and strategy that make up a framework for theorising work and organisational practices. The vocabulary is based on number of sensitising concepts that connote practice as an open-ended, heterogeneous accomplishment which takes place within a specific horizon of sense and a set of concerns which the practice itself brings to bear. The strategy is based on the metaphorical movement of "zooming in" and "zooming out of" practice. The zooming in and out are obtained through switching theoretical lenses and repositioning in the field, so that certain aspects of the practice are fore-grounded while others are bracketed. Building on the results of an extended study of telemedicine, the paper discusses in detail the different elements of the framework and how it enhances our capacity to re-present practice. The paper concludes with some considerations on how the proposed approach can assist us in advancing the research agenda of organizational and work studies

Fate of OC in the Arctic nearshore zone: Rapid removal and degradation due to hydrodynamic and ice-related sediment transport

see pdf of extended abstrac

Summer rainfall dissolved organic carbon, solute, and sediment fluxes in a small Arctic coastal catchment on Herschel Island (Yukon Territory, Canada)

Coastal ecosystems in the Arctic are affected by climate change. As summer rainfall frequency and intensity are projected to increase in the future, more organic matter, nutrients and sediment could be mobilized and transported into the coastal nearshore zones. However, knowledge of current processes and future changes is limited. We investigated streamflow dynamics and the impacts of summer rainfall on lateral fluxes in a small coastal catchment on Herschel Island in the western Canadian Arctic. For the summer monitoring periods of 2014–2016, mean dissolved organic matter flux over 17 days amounted to 82.7 ± 30.7 kg km−2 and mean total dissolved solids flux to 5252 ± 1224 kg km−2. Flux of suspended sediment was 7245 kg km−2 in 2015, and 369 kg km−2 in 2016. We found that 2.0% of suspended sediment was composed of particulate organic carbon. Data and hysteresis analysis suggest a limited supply of sediments; their interannual variability is most likely caused by short-lived localized disturbances. In contrast, our results imply that dissolved organic carbon is widely available throughout the catchment and exhibits positive linear relationship with runoff. We hypothesize that increased projected rainfall in the future will result in a similar increase of dissolved organic carbon fluxes

Biological Oxidant and Life Detection (BOLD) mission: an outline for a new mission to Mars

The Viking mission was the only mission to date that conducted life detection experiments. It revealed ambiguous and still controversial results. New findings and hypotheses urge a re-evaluation of the Viking results and a re-evaluation of the evidence for the possible presence of life on Mars in general. Recent findings of abundant water ice on Mars, the presence of liquid contemporary water on the Martian surface, and the detection of methane in the Martian atmosphere further support this possibility. Current missions to be launched focus on habitability considerations (e.g., NASA Phoenix, NASA Mars Science Laboratory), but shy away from directly testing for life on Mars, with the potential exception of the ESA ExoMars mission. If these currently planned missions collect positive evidence toward habitability and the possible existence of extraterrestrial (microbial) life on Mars, it would be timely to propose a new mission to Mars with a strong life detection component. We propose such a mission called BOLD: Biological Oxidant and Life Detection Mission. The BOLD mission objective would be to quantify the amount of hydrogen peroxide existing in the Martian soil and to test for processes typically associated with life. Six landing packages are projected to land on Mars that include a limited power supply, a set of oxidant and life detection experiments, and a transmitter, which is able to transmit information via an existing Mars orbiter back to Earth

Biological Oxidant and Life Detection (BOLD) mission: an outline for a new mission to Mars

The Viking mission was the only mission to date that conducted life detection experiments. It revealed ambiguous and still controversial results. New findings and hypotheses urge a re-evaluation of the Viking results and a re-evaluation of the evidence for the possible presence of life on Mars in general. Recent findings of abundant water ice on Mars, the presence of liquid contemporary water on the Martian surface, and the detection of methane in the Martian atmosphere further support this possibility. Current missions to be launched focus on habitability considerations (e.g., NASA Phoenix, NASA Mars Science Laboratory), but shy away from directly testing for life on Mars, with the potential exception of the ESA ExoMars mission. If these currently planned missions collect positive evidence toward habitability and the possible existence of extraterrestrial (microbial) life on Mars, it would be timely to propose a new mission to Mars with a strong life detection component. We propose such a mission called BOLD: Biological Oxidant and Life Detection Mission. The BOLD mission objective would be to quantify the amount of hydrogen peroxide existing in the Martian soil and to test for processes typically associated with life. Six landing packages are projected to land on Mars that include a limited power supply, a set of oxidant and life detection experiments, and a transmitter, which is able to transmit information via an existing Mars orbiter back to Earth