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Kenntnisse im internationalen Steuerrecht werden in der steuerlichen Ausbildung immer wichtiger. Mit dem „Wilke“ sichern Sie sich einen umfassenden und fundierten Einstieg in diese komplexe Materie. Leicht verständlich und anschaulich vermittelt dieses Standardlehrbuch Ihnen alle relevanten Grundlagen des internationalen Steuerrechts. Der Aufbau des Buchs orientiert sich dabei sowohl an den Bedürfnissen der Ausbildung als auch denen der Praxis. Als idealer Begleiter unterstützt es Sie in jeder Phase Ihrer beruflichen Entwicklung – von den ersten Schritten in der Steuerberater-Ausbildung bis hin zur erfolgreich abgeschlossenen Weiterbildung zum Fachberater für Internationales Steuerrecht. Die 16. Auflage berücksichtigt die Entwicklung auf dem Gebiet des internationalen Steuerrechts in Gesetzgebung, Rechtsprechung, Literatur und Verwaltung bis Ende Februar 2022.
Rechtsstand: 28.2.2022
Monitoring of the molecular structure of lubricant oil using a FT-Raman spectrometer prototype
(2014)
The determination of the physical state of the lubricant materials in complex mechanical systems is highly critical from different points of view: operative, economical, environmental, etc. Furthermore, there are several parameters that a lubricant oil must meet for a proper performance inside a machine. The monitoring of these lubricants can represent a serious issue depending on the analytical approach applied. The molecular change of aging lubricant oils have been analyzed using an all-standard-components and self-designed FT-Raman spectrometer. This analytical tool allows the direct and clean study of the vibrational changes in the molecular structure of the oils without having direct contact with the samples and without extracting the sample from the machine in operation. The FT-Raman spectrometer prototype used in the analysis of the oil samples consist of a Michelson interferometer and a self-designed photon counter cooled down on a Peltier element arrangement. The light coupling has been accomplished by using a conventional 62.5/125μm multi-mode fiber coupler. The FT-Raman arrangement has been able to extract high resolution and frequency precise Raman spectra, comparable to those obtained with commercial FT-Raman systems, from the lubricant oil samples analyzed. The spectral information has helped to determine certain molecular changes in the initial phases of wearing of the oil samples. The proposed instrument prototype has no additional complex hardware components or costly software modules. The mechanical and thermal irregularities influencing the FT-Raman spectrometer have been removed mathematically by accurately evaluating the optical path difference of the Michelson interferometer. This has been achieved by producing an additional interference pattern signal with a λ= 632.8 nm helium-neon laser, which differs from the conventional zero-crossing sampling (also known as Connes advantage) commonly used by FT-devices. It enables the FT-Raman system to perform reliable and clean spectral measurements from the analyzed oil samples.
Since cabling is very complex and often causes reliability problems in aircrafts new approaches which base on wireless technologies are highly desired. In this paper an innovative communication system is proposed that uses the essential elements of the airframe for data transfer. The communication is based on the wireless standard for Digital Video Broadcasting (DVB) and enables high data rates, which are required for the in-flight entertainment system as an example of use.