@book{9918, editor = {{Tönnies, Merle and Flotmann, Christina}}, publisher = {{WVT}}, title = {{{Narrative in Drama}}}, year = {{2011}}, } @article{4140, abstract = {{In this paper we report on the successful reduction of tensile strain in a thin strained ion-beam synthesized 3C-SiC(1 1 1) layer on silicon. The creation of a near-interface defect structure consisting of nanometric voids and stacking fault type defects by He ion implantation and subsequent annealing yields significant relaxation in the top SiC film. The microstructure of the defect layer is studied by transmission electron microscopy, and the strain state of the 3C-SiC layer was studied by high-resolution X-ray diffraction in a parallel beam configuration. Typical process conditions for the growth of GaN films on the SiC layer were emulated by high temperature treatments in a rapid thermal annealer or a quartz tube furnace. It is found that prolonged annealing at high temperatures leads to ripening of the voids and to a weaker reduction of the tensile strain. It is shown that this problem can be overcome by the co-implantation of oxygen ions to form highly thermally stable void/extended defect structures.}}, author = {{Häberlen, M. and Murphy, B. and Stritzker, B. and Lindner, Jörg}}, issn = {{0168-583X}}, journal = {{Nuclear Instruments and Methods in Physics Research Section B: Beam Interactions with Materials and Atoms}}, pages = {{322--325}}, publisher = {{Elsevier BV}}, title = {{{Relaxation of a strained 3C-SiC(111) thin film on silicon by He+ and O+ ion beam defect engineering}}}, doi = {{10.1016/j.nimb.2011.01.092}}, volume = {{272}}, year = {{2011}}, } @article{4142, abstract = {{This paper reports the successful reduction of tensile strain in a thin ion-beam-synthesized 3C-SiC(111) layer on silicon. Significant relaxation is achieved by creating a near-interface defect structure containing nanometric voids and dislocation loops by the implantation of He ions and subsequent thermal annealing. The structural features of this defect microstructure are investigated by transmission electron microscopy. High-resolution X-ray diffraction in a parallel beam configuration is used to quantify the strain state of the top SiC layer. Further annealing experiments were carried out in order to emulate typical process conditions for the growth of wide-bandgap semiconductors like, for example GaN. It is found that prolonged annealing at elevated temperatures leads to coarsening of the voids and to a much less efficient strain reduction. We show that this issue can be resolved by the co-implantation of oxygen to form highly thermally stable cavity/extended defect structures. The technique presented here may be useful for a variety of other thermally mismatched bulk/thin film couples as well.}}, author = {{Häberlen, Maik and Murphy, Brian and Stritzker, Bernd and Lindner, Jörg}}, issn = {{1862-6351}}, journal = {{physica status solidi (c)}}, number = {{3}}, pages = {{944--947}}, publisher = {{Wiley}}, title = {{{Decoupling of a strained 3C-SiC(111) thin film on silicon by He+ and O+ ion implantation}}}, doi = {{10.1002/pssc.201000342}}, volume = {{8}}, year = {{2011}}, } @article{4148, abstract = {{Photoluminescence spectra of Sm^(2+)-doped BaBr^2 have been measured under hydrostatic pressures up to 17 GPa at room temperature. In the low pressure range a red-shift of the broad 5d–4f transition of -145 cm^(-1)/GPa is observed. From 5 to 8 GPa a phase mixtureof the initial orthorhombic phase and the high-pressure monoclinic phase gives rise to two 5d–4f bands, which are strongly overlapping. Above 8 GPa the crystalis completely transformed to its high-pressure phase where two different Sm2^(2+) sites exist, but only one broad 5d–4f transition is detected. It exhibits are d-shift of -36 cm^(-1)/GPa. In addition,the line shifts of the (_^5)D_0→(_^7)F_J (J=0,1,2) transitions are investigated. Linear shifts of -19cm^(-1)/GPa for J=0,2 and of -13cm^(-1)/GPa for J01 are observed in the pressure range from 0 to 5 GPa.}}, author = {{Wiegand, Marie Christin and Sievers, Werner and Lindner, Jörg and Tröster, Th. and Schweizer, S.}}, issn = {{0022-2313}}, journal = {{Journal of Luminescence}}, number = {{11}}, pages = {{2400--2403}}, publisher = {{Elsevier BV}}, title = {{{Photoluminescence properties of Sm2+-doped BaBr2 under hydrostatic pressure}}}, doi = {{10.1016/j.jlumin.2011.05.035}}, volume = {{131}}, year = {{2011}}, } @article{4150, abstract = {{Atomistic simulations on the silicon carbide precipitation in bulk silicon employing both, classical potential and first-principlesmethods are presented. The calculations aim at a comprehensive,microscopic understanding of the precipitation mechanism in the context of controversial discussions in the literature. For the quantum-mechanical treatment, basic processes assumed in the precipitation process are calculated in feasible systems of small size. The migration mechanism of a carbon 100 interstitial and silicon 11 0 self-interstitial in otherwise defect-free silicon are investigated using density functional theory calculations. The influence of a nearby vacancy, another carbon interstitial and a substitutional defect as well as a silicon self-interstitial has been investigated systematically. Interactions of various combinations of defects have been characterized including a couple of selected migration pathways within these configurations. Most of the investigated pairs of defects tend to agglomerate allowing for a reduction in strain. The formation of structures involving strong carbon–carbon bonds turns out to be very unlikely. In contrast, substitutional carbon occurs in all probability. A long range capture radius has been observed for pairs of interstitial carbon as well as interstitial carbon and vacancies. A rather small capture radius is predicted for substitutional carbon and silicon self-interstitials. Initial assumptions regarding the precipitation mechanism of silicon carbide in bulk silicon are established and conformability to experimental findings is discussed. Furthermore, results of the accurate first-principles calculations on defects and carbon diffusion in silicon are compared to results of classical potential simulations revealing significant limitations of the latter method. An approach to work around this problem is proposed. Finally, results of the classical potential molecular dynamics simulations of large systems are examined, which reinforce previous assumptions and give further insight into basic processes involved in the silicon carbide transition.}}, author = {{Zirkelbach, F. and Stritzker, B. and Nordlund, K. and Lindner, Jörg and Schmidt, W. G. and Rauls, E.}}, issn = {{1098-0121}}, journal = {{Physical Review B}}, number = {{6}}, publisher = {{American Physical Society (APS)}}, title = {{{Combinedab initioand classical potential simulation study on silicon carbide precipitation in silicon}}}, doi = {{10.1103/physrevb.84.064126}}, volume = {{84}}, year = {{2011}}, } @article{4157, author = {{Hehenkamp, Burkhard and Kaarboe, Oddvar}}, issn = {{0313-5926}}, journal = {{Economic Analysis and Policy}}, number = {{1}}, pages = {{49--70}}, publisher = {{Elsevier BV}}, title = {{{Paying for Performance in Hospitals}}}, doi = {{10.1016/s0313-5926(11)50004-9}}, volume = {{41}}, year = {{2011}}, } @misc{4171, abstract = {{The method involves exciting a quantum system with photons in a polarization state. Two states of the quantum system are excited with linear horizontal and vertical polarizations that are orthogonal to each other, where the states exhibit an energetic gap smaller than energetic bandwidth of photons. The states are assigned based on the polarizations, where the quantum system is arranged in a superposition state. The quantum system is formed by a quantum bit that is formed as a two-level system.}}, author = {{Förstner, Jens and Mantei, D. and de Vasconcellos, S. Michaelis and Zrenner, Artur}}, keywords = {{tet_topic_qd}}, title = {{{Method for transmission of information about polarization state of photons to stationary system}}}, year = {{2011}}, } @article{4377, abstract = {{Confocal Raman spectroscopy was performed as an archetype imaging method to study the ferroelectric domain structure of periodically poled lithium niobate. More precisely, the linkage out of spatial resolution and spectral information proved itself as very useful. Here a specific modulation of the Raman lines by the local variation of polarity and a non-symmetric measuring-signal across the domain structure were found, which allows for imaging of domain boundaries as well as oppositely orientated domains. The high potential of this method is demonstrated by the visualization of the ferroelectric domain structures based on various phonon modes.}}, author = {{Berth, Gerhard and Hahn, Wjatscheslaw and Wiedemeier, Volker and Zrenner, Artur and Sanna, Simone and Schmidt, Wolf Gero}}, issn = {{0015-0193}}, journal = {{Ferroelectrics}}, keywords = {{Raman spectroscopy, ferroelectric domains, LiNbO3, confocal imaging}}, number = {{1}}, pages = {{44--48}}, publisher = {{Informa UK Limited}}, title = {{{Imaging of the Ferroelectric Domain Structures by Confocal Raman Spectroscopy}}}, doi = {{10.1080/00150193.2011.594774}}, volume = {{420}}, year = {{2011}}, } @article{4378, abstract = {{Using a combined all-ultra-high-vacuum process employing lateral patterning with focused ion beams and molecular beam epitaxy, site-selective growth of single (In,Ga)As quantum dots is achieved. We have embedded such a layer of intentionally positioned quantum dots in the intrinsic region of a p-i-n junction so that the quantum dots can be driven electrically. In this contribution, we will present our results on the morphological properties of the ion-beam modified surface on which the quantum dot nucleation occurs together with a characterization of the electrical and optoelectronic properties. We will demonstrate that a single, individual quantum dot can directly be electrically addressed.}}, author = {{Mehta, Minisha and Reuter, Dirk and Wieck, Andreas D. and Michaelis de Vasconcellos, Steffen and Zrenner, Artur and Meier, Cedrik}}, issn = {{1862-6351}}, journal = {{physica status solidi (c)}}, keywords = {{molecular beam epitaxy, quantum dot, site control, electroluminescence}}, number = {{4}}, pages = {{1182--1185}}, publisher = {{Wiley}}, title = {{{Electrically driven intentionally positioned single quantum dot}}}, doi = {{10.1002/pssc.201000828}}, volume = {{8}}, year = {{2011}}, } @article{4379, abstract = {{Uniform mesoporous Si double layers are formed on 4 inch p-type < 100> wafers with an off orientation of 6º towards < 111> by means of electrochemical etching in ethanoic-based HF electrolytes. These substrates are of interest for the epitaxial growth of III–V compound semiconductor stacks on their top for the production of multi-junction solar cells and very thin electronic devices. We demonstrate transfer of porous layers after an annealing process in hydrogen atmosphere. Electron Back-Scatter Diffraction analysis confirms that the substrate orientation is conserved during the etching and annealing steps. Confocal μ-Raman spectroscopy analysis shows a decrease in the Raman signal intensity after etching and a subsequent increase after annealing while no shift is observed. By means of Atomic Force Microscopy, analysis the surface appearance after the etching and annealing steps can be visualized. The mean surface roughness varies during the process from 0.55 nm for the unprocessed wafers to 0.27 nm after etching and 0.78 nm after annealing. The decrease of average roughness after etching is caused by an electropolishing step prior to porous formation. Despite of slight increase of mean surface roughness after annealing the samples are still appropriate for high quality epitaxial growth and subsequent lift-off.}}, author = {{Garralaga Rojas, E. and Terheiden, B. and Plagwitz, H. and Hensen, J. and Wiedemeier, V. and Berth, Gerhard and Zrenner, Artur and Brendel, R.}}, issn = {{0040-6090}}, journal = {{Thin Solid Films}}, keywords = {{Porous Si, Layer transfer, Thin-film, Photovoltaics}}, number = {{1}}, pages = {{606--609}}, publisher = {{Elsevier BV}}, title = {{{Lift-off of mesoporous layers by electrochemical etching on Si (100) substrates with miscut of 6° off towards (111)}}}, doi = {{10.1016/j.tsf.2011.07.063}}, volume = {{520}}, year = {{2011}}, } @inbook{5038, author = {{Becker, Jörg and Beverungen, Daniel and Knackstedt, Ralf and Matzner, Martin and Müller, Oliver and Pöppelbuß, Jens}}, booktitle = {{Mit Dienstleistungen die Zukunft gestalten: Impulse aus Forschung und Praxis. Beiträge der 8. Dienstleistungstagung des BMBF}}, editor = {{Gatermann, Inken and Fleck, Myriam}}, pages = {{247----255}}, title = {{{Integrierte Informationslogistik in der hybriden Wertschöpfung}}}, year = {{2011}}, } @inbook{5039, author = {{Becker, Jörg and Beverungen, Daniel and Knackstedt, Ralf and Stein, Armin}}, booktitle = {{Implementing International Services: A tailorable method for market assessment, modularization, and process transfer}}, editor = {{Böhmann, T and Burr, W and Herrmann, T and Krcmar, H}}, isbn = {{978-3-8349-1577-1}}, pages = {{399----424}}, title = {{{Engineering, Sales, and Delivery of Modular Value Bundles --- A Framework for Configurative Modeling}}}, year = {{2011}}, } @phdthesis{5074, author = {{Bäumer, Michaela}}, publisher = {{Verlag Dr. Kovac}}, title = {{{Die Besteuerung multinationaler Unternehmen in der Europäischen Union}}}, year = {{2011}}, } @phdthesis{5075, author = {{Dahle, Claudia}}, publisher = {{Verlag Dr. Kovac}}, title = {{{Der Einfluss von Mindestbesteuerungskonzepten auf unternehmerische Investitionsentscheidungen unter Berücksichtigung grenzüberschreitender Gruppenbesteuerungssysteme}}}, year = {{2011}}, } @article{5077, author = {{Dahle, Claudia and Sureth-Sloane, Caren and Stamm, Katharina}}, journal = {{Steuern und Bilanzen}}, number = {{4}}, pages = {{138--142}}, title = {{{Die Einkommensbesteuerung von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die Neuregelung zu einer gleichmäßigen Besteuerung?}}}, volume = {{13}}, year = {{2011}}, } @techreport{5078, author = {{Diller, Markus and Vollert, Pia}}, title = {{{Economic Analysis of Advance Tax Rulings}}}, volume = {{122}}, year = {{2011}}, } @phdthesis{5079, author = {{Halberstadt, Alexander}}, publisher = {{Verlag Dr. Kovac}}, title = {{{Die Besteuerung von Veräußerungsgewinnen und Investitionsverhalten bei Risiko}}}, year = {{2011}}, } @article{5080, author = {{Jahnke, Hermann and Sureth-Sloane, Caren}}, journal = {{POMS Chronicle}}, number = {{1}}, pages = {{16--17}}, title = {{{ProDok Helps to Transform Doctoral Training at Business Schools in German-Speaking Countries}}}, volume = {{18}}, year = {{2011}}, } @misc{5086, author = {{Sureth-Sloane, Caren and Wagenhofer, Alfred}}, booktitle = {{Frankfurter Allgemeine Zeitung}}, number = {{277}}, pages = {{12}}, title = {{{Für Wissenschaft, Praxis und Gesellschaft}}}, year = {{2011}}, } @inbook{5173, abstract = {{Im Zuge der in den USA durch die exzessive Vergabe von Subprime-Krediten und deren Verbriefung ausgelöste Finanzkrise und der daraus folgenden weltweiten Wirtschaftskrise hat sich gezeigt, dass das bisherige System der Regulierung bzw. Überwachung von Finanzinstitutionen nicht ausreichend ist. Sowohl in den USA als auch in der Europäischen Union wird deshalb intensiv über ein neues System zur Regulierung von Finanzinstituten nachgedacht. Es ist zwar offen-sichtlich, dass eine wesentliche Ursache der Finanzkrise in den USA die Ermunterung der Finanzinstitute durch den Staat zur Vergabe von Immobilienkrediten an nicht ausreichend solvente Konsumenten war. Die vorhandenen Regulierungsinstrumente konnten die Krise jedoch nicht verhindern bzw. ausreichen abmildern. Das vorliegende Papier setzt sich zum Ziel, die Vorschläge zur Reform der Bankenregulierung zu evaluieren und insbesondere auf ihre potenziellen Wirkungen im Hinblick auf den Wettbewerb im Bankensektor zu überprüfen. Im Zuge der Diskussion über mögliche Lösungen existieren verschiedenste Vorschläge, die von Änderungen in Rechnungslegungsvorschriften über die Neuordnung der nationalen bzw. internationalen Finanzaufsicht bis hin zu einer stärkeren Berücksichtigung systemischer Risiken gehen. Die Auswirkungen der Finanzkrise haben gezeigt, dass die Abkehr von herkömmlichen Rechnungslegungssystemen hin zu Regeln der internationalen Rechnungslegung unter dem Schlagwort „Fair Value Accounting“ durchaus Gefahren in sich bergen kann. Die Debatte dreht sich insbesondere um die Frage, ob die neuen Rechnungslegungsvorschriften maßgeblich dazu beitragen, das regulatorische Eigenkapital einer Bank in Boomphasen zu erhöhen und in konjunkturellen Schwächephasen dagegen zu senken. In der Literatur ist in Hinblick auf diese Frage bislang keine einhellige Auffassung zu identifizieren. Pellens et al. (2009) gelangen zu dem Ergebnis, dass bankenaufsichtsrechtliche Normen an das IFRS-Zahlenwerk gebunden sind und dies für regulatorische Entscheidungen als besonders kritisch zu sehen ist. Durch das Konzept des Fair-Value-Accounting wurde das regulatorische Eigenkapital im Zeitraum von 2003 bis 2007 systematisch erhöht, woraus ein gestiegener Kreditvergabespielraum resultierte. Demgegenüber kommen Laux und Leuz (2009) im Rahmen einer empirischen Studie anhand von Mikrodaten aus den USA zu dem Ergebnis, dass Fair-Value-Accounting nur zum geringen Teil zu den Problemen der US Banken beigetragen hat und es im Rahmen ihrer Studie keine Evidenz für wesentliche Effekte dieses Rechnungslegungsverfahrens auf die massiven Abschreibungen der US Banken gibt. Beide Studien betonen aber auch, dass weitere empirische Forschung notwendig ist, bevor diese Frage abschließend geklärt werden kann. Die Frage des adäquaten Rechnungslegungssystems zeigt, wie vielfältig die Ursachen der gegenwärtigen Finanzkrise sind und wie schwer tatsächliche kausale Effekte zu identifizieren sind. Im folgenden Abschnitt werden zunächst die ordnungspolitischen Rahmenbedingungen einer angemessenen Bankenregulierung dargestellt. Der dritte Abschnitt umfasst einen kurzen Überblick über den Verlauf der Finanzkrise. In Abschnitt 4 diskutieren wir die wesentlichen Vorschläge zur Optimierung der Regulierung von Finanzinstituten. Abschnitt 5 evaluiert diese Vorschläge auch aus einer wettbewerbsökonomischen Perspektive. Diese Perspektive ist aus unserer Sicht vor allen Dingen notwendig, weil eine großer Teil der Reformdebatte aus Sicht der Finanzmarktstabilität geführt wird und infolgedessen Wettbewerbseffekte vernachlässigt werden. Das Fazit in Abschnitt 6 fasst unsere Ergebnisse zusammen und gibt einen Ausblick auf weiteren Forschungsbedarf aus Sicht der Wettbewerbsökonomie.}}, author = {{Haucap, Justus and Heimeshoff, Ulrich and Uhde, André}}, booktitle = {{Die aktuelle Finanzkrise: Bestandsaufnahme und Lehren für die Zukunft, Schriften zur Ordnungsfragen der Wirtschaft}}, editor = {{Michler, Albrecht F. and Smeets, Heinz D.}}, isbn = {{978-3828205383}}, pages = {{185--208}}, publisher = {{De Gruyter Oldenbourg}}, title = {{{Zur Neuregulierung des Bankensektors nach der Finanzkrise: Bewertung der Reformvorhaben der EU aus ordnungspolitischer Sicht}}}, volume = {{93}}, year = {{2011}}, }