Internationale Rechnungslegungsgrundsätze im Versicherungssektor mit Fokus auf Solvency II

Die Arbeit versucht anfänglich zu erläutern, was man generell unter Rechnungslegung versteht und im Weiteren einen Einblick in das Gebiet der Internationalen Rechnungslegung im Versicherungssektor zu schaffen. Ebenfalls wird durch diese Arbeit die Entwicklung vom IASB sowie des IASC und deren Organisation erklärt. Im nächsten Schritt wird auf eine genauere Erläuterung von internationalen Standards sowie internationalen Interpretationen eingegangen. Um einen praktischen Ansatz zu kreieren, wurde beispielhaft der International Financial Reporting Standard 4 (Versicherungsverträge) in vereinfachter Form dargestellt. Daraus ergibt sich die Erklärung des Fair Value Prinzips. Zum Ende hin wird ein Vergleich zwischen den Säulen von Solvency 2 mit IFRS aufgezeigt und zu welchen Problemen bzw. Vorteilen es im Sinne der Aufsicht kommen kann.At the beginning the diploma thesis tries to explain, what someone could understand with the word "financial accounting" and further it tries to give an insight in the international financial accounting of insurances. The thesis also shows the evolution of the IASB and the IASC an their organization system. The next step of the diploma thesis is the true explanation of the international standards an their interpretations. To get a practical view there is shown an example of the International Financial Reporting Standard 4 in a basic way. The consequence out of that is the explanation of the Fair Value Accounting. At the end you can find a comparison between the 3 pillars of Solvency 2 and IFRS and also there is shown which problems or advantages could occur for the supervision

Channels of participation : Political participant types and personality

Acknowledgments: Authors in alphabetical order. We thank Emma Conforti, Johann Gründi, Steffen Kramer and Klaus Trenkwalder for their research assistance. Previous version of the paper, which were Supported by the Austrian National Election Study (AUTNES), a National Research Network (NFN) sponsored by the Austrian Science Fund (FWF) [S10902-G11], were presented at the 67th Annual Conference of the World Association for Public Opinion Research (Nice, 2-6 September 2014) and the Annual Conference of the Working Group ‘Election and Political Attitudes’ of the German Political Science Association (Düsseldorf, 11-12 June 2015).Peer reviewedPublisher PD

Long spin relaxation times in a transition metal atom in direct contact to a metal substrate

Long spin relaxation times are a prerequisite for the use of spins in data storage or nanospintronics technologies. An atomic-scale solid-state realization of such a system is the spin of a transition metal atom adsorbed on a suitable substrate. For the case of a metallic substrate, which enables directly addressing the spin by conduction electrons, the experimentally measured lifetimes reported to date are on the order of only hundreds of femtoseconds. Here, we show that the spin states of iron atoms adsorbed directly on a conductive platinum substrate have an astonishingly long spin relaxation time in the nanosecond regime, which is comparable to that of a transition metal atom decoupled from the substrate electrons by a thin decoupling layer. The combination of long spin relaxation times and strong coupling to conduction electrons implies the possibility to use flexible coupling schemes in order to process the spin-information

Digitale Verwaltung : eine Studie des Institutes für Verwaltungs-Management (IVM) und KPMG Schweiz

In der Studie soll erstens die digitale Verwaltung in einem theoretischen Rahmen anhand von Public Management bzw. Governance-Ansätzen eingebettet sowie die Verbindung zum sog. Design Thinking als einem neuen Denkansatz zur Gestaltung von Innovation vorgestellt werden. Im Anschluss sollen zweitens die verschiedenen Erscheinungsformen der digitalen Verwaltung beleuchtet werden. Hierzu zählen neben klassischen E-Government-Anwendungen beispielsweise die Nutzung des Internet of Things, die Bereitstellung von Open (Government) Data oder die Nutzung von Big Data durch die Verwaltung. Drittens geht es darum, den aktuellen Stand der digitalen Verwaltung in der Schweiz zu würdigen sowie Einschätzungen zu den Potenzialen und Treibern der digitalen Transformation in der Verwaltung, aber auch zu den damit verbundenen Risiken und Hemmnissen darzulegen.Schliesslich sollen durch einen Vergleich mit ausgewählten Branchen der Privatwirtschaft mögliche Potenziale einer digitalen Verwaltung illustriert und bewertet werden

Bistatic Experiment Using TerraSAR-X and DLR’s new F-SAR System

A bistatic X-band experiment was successfully performed early November 2007. TerraSAR-X was used as transmitter and DLR’s new airborne radar system F-SAR, which was programmed to acquire data in a quasi-continuous mode to avoid echo window synchronization issues, was used as bistatic receiver. Precise phase and time referencing between both systems, which is essential for obtaining high resolution SAR images, was derived during the bistatic processing. Hardware setup and performance analyses of the bistatic configuration are pre-sented together with first processing results that verify the predicted synchronization and imaging performance

Stuck Bit Error Identification for the TerraSAR-X and TanDEM-X Onboard Memory

Errors in memory storage devices in the form of erroneous bits induced by radiation are a common issue for every space- craft in orbit. Therefore, well established techniques detect and directly correct these errors in the storage hardware. Sporadically single memory cells can temporarily get “stuck” at a false bit in which case they cannot be corrected. Those stuck bits can persist up to several months generating the same errors during every memory scrubbing cycle. In order to assess the current memory status a method to distinguish between regular and stuck-bit errors is needed. This paper therefore presents a classification approach based on the DBSCAN method where stuck bits are identified as outliers and clustered accordingly. The approach first is verified with simulated data that resembles the error structure of memory errors on TerraSAR-X and TanDEM-X. Subsequently, the method is validated with the memory errors recorded by both satellites throughout their lifetime