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Zugl.: München, Univ., Diss.

Electrically tunable lenses exhibit strong potential for fast motion-free axial scanning in a variety of microscopes. However, they also lead to a degradation of the achievable resolution because of aberrations and misalignment between illumination and detection optics that are induced by the scan itself. Additionally, the typically nonlinear relation between actuation voltage and axial displacement leads to over- or under-sampled frame acquisition in most microscopic techniques because of their static depth-of-field. To overcome these limitations, we present an Adaptive-Lens-High-and-Low-frequency (AL-HiLo) microscope that enables volumetric measurements employing an electrically tunable lens. By using speckle-patterned illumination, we ensure stability against aberrations of the electrically tunable lens. Its depth-of-field can be adjusted a-posteriori and hence enables to create flexible scans, which compensates for irregular axial measurement positions. The adaptive HiLo microscope provides an axial scanning range of 1 mm with an axial resolution of about 4 μm and sub-micron lateral resolution over the full scanning range. Proof of concept measurements at home-built specimens as well as zebrafish embryos with reporter gene-driven fluorescence in the thyroid gland are shown.

El presente proyecto de investigación tiene como objetivo principal demostrar la viabilidad técnica, económica y de mercado de implementar un establecimiento que brinde servicios de fisioterapia a los adultos mayores de la ciudad de Lima Metropolitana enfocado en mejorar la calidad de vida de sus pacientes, en el aumento del nivel de servicio de sus terapias y en la optimización de la eficiencia de sus instalaciones a través de la implementación de un sistema de gestión ambiental basado en la ecoeficiencia lo que contribuirá en el desarrollo sostenible y mitigación del impacto ambiental en el área de influencia del proyecto. / The main aim of the present research project is to demonstrate the technical, economic and market feasibility of implementing an establishment that provides physiotherapy services for seniors of the city of Metropolitan Lima focused on improving the quality of life for patients, increasing the level of service of its therapies and optimizing the efficiency of its facilities through the implementation of an environmental management system based on the eco-efficiency which will contribute to sustainable development and mitigation of the environmental impact in the project´s area of influence. / Trabajo de investigación

Electrically tunable lenses exhibit strong potential for fast motion-free axial scanning in a variety of microscopes. However, they also lead to a degradation of the achievable resolution because of aberrations and misalignment between illumination and detection optics that are induced by the scan itself. Additionally, the typically nonlinear relation between actuation voltage and axial displacement leads to over- or under-sampled frame acquisition in most microscopic techniques because of their static depth-of-field. To overcome these limitations, we present an Adaptive-Lens-High-and-Low-frequency (AL-HiLo) microscope that enables volumetric measurements employing an electrically tunable lens. By using speckle-patterned illumination, we ensure stability against aberrations of the electrically tunable lens. Its depth-of-field can be adjusted a-posteriori and hence enables to create flexible scans, which compensates for irregular axial measurement positions. The adaptive HiLo microscope provides an axial scanning range of 1 mm with an axial resolution of about 4 μm and sub-micron lateral resolution over the full scanning range. Proof of concept measurements at home-built specimens as well as zebrafish embryos with reporter gene-driven fluorescence in the thyroid gland are shown.

Eine zur Kulturlandschaft gewordene Natur und die gemeinsame Geschichte prägen das Land zwischen Elbe und Oder und ihre Bewohner. Inmitten des Hauses Europa, wo Ost auf West und West auf Ost trifft. Von langen Entdecker-Radtouren durch weite Landschaften und stille Dörfer wird berichtet. Von Reisen im Auto und mit der Eisenbahn in alte Städte mit neuem Leben, vor dem Umbruch 1989 und heute. Von historischen Ereignissen, über die man staunt und erschreckt. Stromaufwärts geht die Reise von Wittenberg an der Elbe durch Sachsen und Böhmen bis Königgrätz, wo die deutsche Geschichte eine leidvolle Wendung nahm. Von der mährisch-schlesischen Grenze an folgt eine Tour dem Lauf der Oder und berührt dabei auch das polnisch-deutschen Miteinander. Niederschlesien und die Mark Brandenburg, mit der Lausitz mittendrin, werden zum Zwischenland. Dem Land zwischen den Flüssen. Schließlich bleibt der Autor seinem Beruf treu und geht der Frage nach, auf welchen Wegen die Nachbarn zwischen Elbe und Oder unterwegs waren und sind. Ein kurzes Resümee nennt Chancen und Gefahren für die Zukunft des Landes zwischen Elbe und Oder.

This thesis deals with the impact of a planning on land prices in the village Bernartice nad Odrou. A theoretical basis for an evaluation of an immovable property is described, then a documentation of the planning in the village is analysed and in the end, an evaluation via a case study of two selected lands is made. Both of these lands are evaluated by a determined price and a usual price in the three levels according to the conditions of a local plan. There are levels using plots such as an agricultural land, a land designed for building-up according to the local plan and a building land. The evaluation is based on calculation results in the particular phases. Finally, results justification is presented.

Since the beginning of the 21st century, the fundamental concepts of group reporting have been revised substantially by the International Accounting Standards Board. Until now, International Financial Reporting Standards (IFRS) which were introduced with the aim to increase the transparency and comparability of consolidated financial statements have been applied mandatorily for about ten years in the European Union. These important developments frame the research context of this dissertation. Based on a comprehensive introduction into the conceptual fundamentals of group reporting under IFRS, the first part of the dissertation deals with the standards IFRS 10, IFRS 11 and, in particular, IAS 28 (revised 2011) which have recently been issued. Besides, the first part contributes to the ongoing debate on the subsequent accounting for goodwill acquired in a business combination. The second part of the dissertation examines issues related to the comparability and transparency of financial reporting under IFRS. In particular, comparability is assessed by analyzing classification choices in the statement of cash flows. Finally, the effects of the IFRS adoption on two dimensions of financial reporting transparency, earnings management and disclosure quality, are examined. In summary, the dissertation aims to further our understanding regarding recent conceptual developments as well as the achievement of comparability and transparency of group reporting under IFRS.:I. Current Conceptual and Empirical Issues in Group Reporting under IFRS – Overview of the Dissertation 1 Introduction to the Research Context 2 Overview and Findings of the Manuscripts II. The Success Story of International Additives Producer AG – A Case Study on Categorization of Investments under IFRS 1 Manuscript – The Case 2 Case Teaching Notes 3 Suggested Case Solutions III. Die Bilanzierung von Beteiligungen an assoziierten Unternehmen sowie Gemeinschaftsunternehmen auf der Basis des überarbeiteten IAS 28 – Implikationen der Neuerungen für die Bilanzierungspraxis 1 Einleitung und Überblick 2 Ausgewählte Regelungen in IAS 28 (rev. 2011) vor dem Hintergrund ihrer materiellen Bedeutung 3 Ausblick auf künftige Neuerungen bzw. aktuelle Standardentwürfe 4 Zusammenfassung und kritische Würdigung IV. 10 Years Impairment-only Approach – Stakeholder Perceptions and Research Findings 1 Introduction 2 Institutional Background 3 Stakeholder Perceptions of the Impairment-only Approach 4 Research Findings regarding the Impairment-only Approach 5 Main Findings, Discussion and Implications for Standard Setting 6 Conclusion V. Comparability of reported cash flows under IFRS – Evidence from Germany ..... 243 1 Introduction 2 Conceptual background and related research 3 Determinants of classification choices: hypotheses and research design 4 Data and results 5 Conclusion VI. Short-term and long-term effects of IFRS adoption on disclosure quality and earnings management 1 Introduction 2 Institutional Background: Development of the German Accounting Environment 3 Prior Research and Hypotheses 4 Research Design 5 Results 6 Conclusion

Studies and Correspondence of the priests-to-be of the Bohemian Brethren in 1610-1618 Markéta Růčková Two wooden boxes were found during the reconstruction of the former Minorite monastery Na Karmeli at Mladá Boleslav in 2006. The boxes concealed the so-called Archives of Matouš Konečný. The Archives contained documents that originated in the office of, or were addressed to, one of the four bishops of the Bohemian Brethren, Matouš Konečný (1569-1622), whose seat was at Mladá Boleslav. A significant part of the discovery consists of correspondence addressed to Bishop Konečný. A substantial part of the correspondence are documents related to the dispatch of young aspiring Brethren priests for study at educational institutions abroad. Along with letters of the students themselves, sent from Bremen and Beuthen an der Oder (Bytom Odrzański in Poland), where the young men attended academic grammar schools (gymnasia illustria), the boxes contain the students' pledges and accounts of their expenditures. The students' reports are supplemented with the correspondence of their teachers. The collection of letters from students and teachers as well as other documents being thus thematically delimited, our principal objective was to perform an analysis of their content and to prepare an edition of the documents....

Confining light metal hydrides in micro- or mesoporous scaffolds is considered to be a promising way to overcome the existing challenges for these materials, e.g. their application in hydrogen storage. Different techniques exist which allow us to homogeneously fill pores of a host matrix with the respective hydride, thus yielding well defined composite materials. For this report, the ordered mesoporous carbon CMK-3 was taken as a support for LiAlH₄ realized by a solution impregnation method to improve the hydrogen desorption behavior of LiAlH₄ by nanoconfinement effects. It is shown that upon heating, LiAlH₄ is unusually oxidized by coordinated tetrahydrofuran solvent molecules. The important result of the herein described work is the finding of a final composite containing nanoscale aluminum oxide inside the pores of the CMK-3 carbon host instead of a metal or alloy. This newly observed unusual oxidation behavior has major implications when applying these compounds for the targeted synthesis of homogeneous metal–carbon composite materials.