Die ertragsteuerliche Organschaft und deren mögliche Weiterentwicklung am Beispiel von Forschung und Entwicklung im Konzern

Forschung und Entwicklung (FuE)stellt einen elementaren Baustein für das langfristige Wachstum und die Zukunftsfähigkeit einer Volkswirtschaft dar. Diese Arbeit untersucht, inwiefern der Staat aus steuerrechtlicher Sicht eine FuE-Förderung für Konzerne unternimmt und wo Möglichkeiten zur Verbesserung liegen könnten, um das FuE-Klima in Deutschland nachhaltig zu verbessern. Fokus wird dazu insbesondere auf das Konstrukt der ertragsteuerlichen Organschaft und das neu geschaffene Forschungszulagengesetz (FZulG)gelegt

Correlated band structure and the ground-state phase diagram in high-Tc cuprates

We review results obtained with a recently proposed variational cluster approach (VCA) for the competition between d-wave superconductivity (dSC) and antiferromagnetism (AF) in the high-Tc cuprates. Comparing the single-particle spectra of a two-dimensional Hubbard model with quantum Monte-Carlo (QMC) and experimental data, we verify that the VCA correctly treats the low-energy excitations. The cluster calculations reproduce the overall ground-state phase diagram of the high-temperature superconductors both for electron- and hole-doping. In particular, they include salient features such as the enhanced robustness of the AF state in case of electron doping. For electron- but also for hole-doping, we clearly identify a tendency to phase separation into a mixed AF-dSC phase at low and a pure dSC-phase at high doping.Comment: 4 pages, 3 figures, submitted to the SCES'0

Topological-chiral magnetic interactions driven by emergent orbital magnetism

Two hundred years ago, Andr\'e-Marie Amp\`ere discovered that electric loops in which currents of electrons are generated by a penetrating magnetic field can interact with each other. Here we show that Amp\`ere's observation can be transferred to the quantum realm of interactions between triangular plaquettes of spins on a lattice, where the electrical currents at the atomic scale are associated with a peculiar type of the orbital motion of electrons in response to the non-coplanarity of neighbouring spins playing the role of a magnetic field. The resulting topological orbital moment underlies the relation of the orbital dynamics with the topology of the spin structure. We demonstrate that the interactions of the topological orbital moments with each other and with the spins of the underlying lattice give rise to a new class of magnetic interactions $-$ topological chiral interactions $-$ which can dominate over the celebrated Dzyaloshinskii-Moriya interaction, thus opening a path for the realization of new classes of chiral magnetic materials with three-dimensional magnetization textures such as magnetic hopfions

Prevention of cement leakage into the hip joint by a standard cement plug during PFN-A cement augmentation: a technical note.

Medial penetration of the helical blade into the hip joint after fixation of trochanteric fractures using the proximal femur nail antirotation (PFN-A) is a potential failure mode. In low demand patients a blade exchange with cement augmentation may be an option if conversion to total hip arthroplasty is unfeasible to salvage the cut-through. This article describes a technique to avoid intraarticular cement leakage using a cement plug to close the defect in the femoral head caused by the cut-through

LCPD: Reduced Range of Motion Resulting From Extra- and Intraarticular Impingement

Background: Legg-Calvé-Perthes disease (LCPD) often results in a deformity that can be considered as a complex form of femoroacetabular impingement (FAI). Improved preoperative characterization of the FAI problem based on a noninvasive three-dimensional computer analysis may help to plan the appropriate operative treatment. Questions/purposes: We asked whether the location of impingement zones, the presence of additional extraarticular impingement, and the resulting ROM differ between hips with LCPD and normal hips or hips with FAI. Methods: We used a CT-based virtual dynamic motion analysis based on a motion algorithm to simulate the individual motion for 13 hips with LCPD, 22 hips with FAI, and 27 normal hips. We then determined the motion and impingement pattern of each hip for the anterior (flexion, adduction, internal rotation) and the posterior impingement tests (extension, adduction, external rotation). Results: The location of impingement zones in hips with LCPD differed compared with the FAI/normal groups. Intra- and extraarticular impingement was more frequent in LCPD (79% and 86%, respectively) compared with normal (15%, 15%) and FAI hips (36%, 14%). Hips with LCPD had decreased amplitude for all hip motions (flexion, extension, abduction, adduction, internal and external rotation) compared with FAI or normal. Conclusions: Hips with LCPD show a decreased ROM as a result of a higher prevalence of intra- and extraarticular FAI. Noninvasive assessment of impingement characteristics in hips with LCPD may be helpful in the future for establishment of a surgical pla

RealCaPP: Real-time capable Plug & Produce communication platform with OPC UA over TSN for distributed industrial robot control

The industry of tomorrow is changing from central hierarchical industrial and robot controls to distributed controls on the industrial shop floor. These fundamental changes in network structure make it possible to implement technologies such as Plug & Produce. In other words, to integrate, change and remove devices without much effort at runtime. In order to achieve this goal, a uniform architecture with defined interfaces is necessary to establish real-time communication between the varying devices. Therefore, we propose an approach to use the combination of OPC UA and TSN to automatically configure real-time capable communication paths between robots and other cyber-physical components and execute real-time critical tasks in the distributed control system

Software-defined testing facility for component testing with industrial robots

A key aspect of industry 4.0 is the transition of production to batch size one and consequently unique dimensions and structures of components for each product. Since many components are only available in small quantities it is not feasible to design expensive test benches for each of these components, however it is still important to test them to ensure the quality of each individual component. Therefore, we propose an approach for a flexibly programmable robotic test bench for destructive component testing of various components. This includes a concept for planning and execution of different test movements in a component test on robotic test benches and a unified data platform for controlling sensor-based motions as well as the recording of test data

Sensor-guided motions for robot-based component testing

This paper presents the use of sensor-guided motions for robot-based component testing to compensate the robot’s path deviations under load. We implemented two different sensor-guided motions consisting of a 3D camera system to minimize the absolute deviation and a force/torque sensor mounted directly to the robot’s end effector to minimize occurring transverse forces and torques. We evaluated these two sensor-guided motions in our testing facility with a classical tensile test and a heavy-duty industrial robot. From the obtained results, it can be stated, that transverse forces as well as the absolute deviation were significantly reduced