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Im Zuge der wirtschaftlichen Globalisierung und einem damit verbundenen Wettbewerb der Nationalstaaten um mobile Produktionsfaktoren, d.h. insbesondere Kapital, kommt der Wachstumseffizienz der nationalen Ausgestaltung der Unternehmensbesteuerung eine wachsende wirtschaftspolitische Bedeutung zu. Vor diesem Hintergrund wird in dieser Arbeit eine Trade-off-Analyse zwischen den Unternehmenssteuersätzen und den Abschreibungsvorschriften durchgeführt, um die Frage zu beantworten, ob die Steuersätze oder die Abschreibungsparameter einen bedeutenderen Einfluss auf die betriebliche Investitionstätigkeit ausüben. In einer zweiten Fragestellung wird untersucht, ob es einen die Kapitalmobilität und damit die Allokationseffizienz hemmenden Effekt aufgrund eines Lock-in-Effekts der Unternehmensbesteuerung gibt, sofern der Steuersatz auf thesaurierte Gewinne niedriger ist als auf ausgeschüttete.

Abschreibung --- Deutschland --- Investitionsverhalten --- Lewe --- Lock-in-Effekt --- Steuerbelastung --- Steuerbelastungsvergleiche --- Steuersatz --- Unternehmen --- Unternehmens --- Unternehmensbesteuerung --- Wachstumseffiziente

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Im Zuge der wirtschaftlichen Globalisierung und einem damit verbundenen Wettbewerb der Nationalstaaten um mobile Produktionsfaktoren, d.h. insbesondere Kapital, kommt der Wachstumseffizienz der nationalen Ausgestaltung der Unternehmensbesteuerung eine wachsende wirtschaftspolitische Bedeutung zu. Vor diesem Hintergrund wird in dieser Arbeit eine Trade-off-Analyse zwischen den Unternehmenssteuersätzen und den Abschreibungsvorschriften durchgeführt, um die Frage zu beantworten, ob die Steuersätze oder die Abschreibungsparameter einen bedeutenderen Einfluss auf die betriebliche Investitionstätigkeit ausüben. In einer zweiten Fragestellung wird untersucht, ob es einen die Kapitalmobilität und damit die Allokationseffizienz hemmenden Effekt aufgrund eines Lock-in-Effekts der Unternehmensbesteuerung gibt, sofern der Steuersatz auf thesaurierte Gewinne niedriger ist als auf ausgeschüttete.

Economic growth --- Political economy --- Business & management --- Abschreibung --- Deutschland --- Investitionsverhalten --- Lewe --- Lock-in-Effekt --- Steuerbelastung --- Steuerbelastungsvergleiche --- Steuersatz --- Unternehmen --- Unternehmens --- Unternehmensbesteuerung --- Wachstumseffiziente

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The focus of the book is on the up-front activities and ideas for new product and service development. A central theme of this book is that there is, or should be, a constant struggle going on in every organization, business, and system between delivering feature-rich versions of products and services using extravagant engineering and delivering low-cost versions of products and services using frugal engineering. Delivering innovative products is accomplished by an endless cycle of business planning, creative and innovative insight, and learning-about and learning-by-doing activities.

New products. --- Product differentiation. --- Developing new products services --- NPD --- product design --- learning, differentiation --- price discrimination --- product features --- innovation --- business planning --- organizational analysis --- diffusion --- entrepreneurship --- technology and product life cycles --- product and service versioning --- product demand --- product line optimization --- creativity --- lock-in real options --- business valuation and project management

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Droplet microfluidics has dramatically developed in the past decade and has been established as a microfluidic technology that can translate into commercial products. Its rapid development and adoption have relied not only on an efficient stabilizing system (oil and surfactant), but also on a library of modules that can manipulate droplets at a high-throughput. Droplet microfluidics is a vibrant field that keeps evolving, with advances that span technology development and applications. Recent examples include innovative methods to generate droplets, to perform single-cell encapsulation, magnetic extraction, or sorting at an even higher throughput. The trend consists of improving parameters such as robustness, throughput, or ease of use. These developments rely on a firm understanding of the physics and chemistry involved in hydrodynamic flow at a small scale. Finally, droplet microfluidics has played a pivotal role in biological applications, such as single-cell genomics or high-throughput microbial screening, and chemical applications. This Special Issue will showcase all aspects of the exciting field of droplet microfluidics, including, but not limited to, technology development, applications, and open-source systems.

Technology: general issues --- FADS --- emulsification --- droplet coalescence --- enzyme engineering --- synthetic biology --- droplet formation --- phase field model --- interfacial tension --- glass capillary microfluidic device --- fluidic mixer --- air bubble --- 3D printing --- microcapsules --- double-emulsion drops --- osmotic pressure --- ultra-thin-shell --- microfluidics --- droplet array --- microvalve --- droplets --- lock-in detection --- real-time calibration --- homogeneous immunoassay --- on-chip mergers --- pneumatic valves --- programmable droplet formation --- dilutions --- Microfluidics --- drug combinations --- screening --- droplet microfluidics --- sorting --- passive sorting --- photo-tag --- n/a

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In this era of technological progress and given the need for welfare and safety, everything that is manufactured and maintained must comply with such needs. We would all like to live in a safe house that will not collapse on us. We would all like to walk on a safe road and never see a chasm open in front of us. We would all like to cross a bridge and reach the other side safely. We all would like to feel safe and secure when taking a plane, ship, train, or using any equipment. All this may be possible with the adoption of adequate manufacturing processes, with non-destructive inspection of final parts and monitoring during the in-service life of components. Above all, maintenance should be imperative. This requires effective non-destructive testing techniques and procedures. This Special Issue is a collection of some of the latest research in these areas, aiming to highlight new ideas and ways to deal with challenging issues worldwide. Different types of materials and structures are considered, different non-destructive testing techniques are employed with new approaches for data treatment proposed as well as numerical simulations. This can serve as food for thought for the community involved in the inspection of materials and structures as well as condition monitoring.

History of engineering & technology --- reinforce concrete --- rebar --- defect --- self-magnetic behavior --- magnetic flux density --- probability paper method --- Passive Magnetic Inspection (PMI) --- aluminum alloy wheel --- X-ray --- nondestructive testing --- defect detection --- adaptive threshold --- morphological reconstruction --- non-destructive inspection --- laser ultrasonic imaging --- Lamb wave --- delamination --- composite laminate --- frescoed surfaces --- non-destructive test --- plaster detachment --- impact hammer test --- historical masonry building --- thick multilayer composites --- discrete defects --- ultrasonic pulse echo --- nondestructive testing (NDT) --- recurrence plot (RP) --- recurrence quantification analysis (RQA) --- statistical results --- chaotic behavior --- phased array ultrasonic --- composites --- signal sensitivity --- diffuse ultrasonic waves --- cross-ply fiber reinforced composite --- defect localization --- non-destructive tests --- damage assessment --- residual properties --- Finite Element Method --- Damage Index --- non-destructive damage detection --- steel wire ropes --- review --- electromagnetic detection --- optical detection --- ultrasonic guided wave --- basalt fibers --- polyamide --- polypropylene --- impact damage --- lock-in thermography --- ultrasonic testing --- debonding --- composite damage --- electromechanical impedance --- piezoelectric --- FEM simulation --- non-destructive testing evaluation --- infrared thermography testing --- image enhancement --- n/a