Hans-Joachim Krebs – författare

Efficient transfer between science and society is crucial for their future development. The rapid progress of information technology and computer systems offers a large potential and new perspectives for solving complex problems. Mathematical modelling and simulation have become important tools not only in scientific investigations but also in analysing, planning and controlling technological and economic processes. Mathematics, imbedded in an interdisciplinary concept, has become a key technology. The book covers the results of a variety of major projects in industrial mathematics following an initiative of the German Federal Ministry of Education and Research. All projects are collaborations of industrial companies and university-based researchers, and range from automotive industry to computer technology and medical visualisation. In general, the projects presented in this volume prove that new mathematical ideas and methods can be decisive for the solution of industrial and economic problems.

In 1993, the Federal Ministry of Research and Education of the Federal - public of Germany (BMBF) started the ?rst of now ?ve periods of funding mathematics for industry and services. To date, its e?orts have supported approximately 280 projects investigating complex problems in industry and services.Whereasstandardproblemscanbe solvedusing standardmathem- ical methods and software o? the shelf, complex problems arising from e.g. industrial research and developments require advanced and innovative ma- ematical approaches and methods. Therefore, the BMBF funding programme focuses on the transfer of the latest developments in mathematical research to industrial applications. This initiative has proved to be highly successful in promoting mathematical modelling, simulation and optimization in science and technology. Substantial contributions to the solution of complex problems have been made in several areas of industry and services. Results from the ?rst funding period were published in "Mathematik - Schlusseltechnologie fur die Zukunft, Verbundprojekte zwischen Universitat und Industrie" (K.-H. Ho?mann, W. Jager, T. Lohmann, H. Schunck (E- tors),Springer1996).Thesecondpublication"Mathematics-KeyTechnology for the Future, Joint Projects between Universities and Industry" (W.Jager, H.-J. Krebs (Editors), Springer 2003) covered the period 1997 to 2000. Both books were out of print shortly after publication. This volume presents the results from the BMBF's fourth funding period (2004to2007)andcontainsasimilarspectrumofindustrialandmathematical problems as described in the previous publications, but with one additional new topic in the funding programme: risk management in ?nance and ins- ance. Othertopicscoveredaremathematicalmodellingandnumericalsimulation inmicroelectronics,thin?lms,biochemicalreactionsandtransport,comput- aided medicine, transport, tra?c and energy.

In 1993, the Federal Ministry of Research and Education of the Federal - public of Germany (BMBF) started the ?rst of now ?ve periods of funding mathematics for industry and services. To date, its e?orts have supported approximately 280 projects investigating complex problems in industry and services.Whereasstandardproblemscanbe solvedusing standardmathem- ical methods and software o? the shelf, complex problems arising from e.g. industrial research and developments require advanced and innovative ma- ematical approaches and methods. Therefore, the BMBF funding programme focuses on the transfer of the latest developments in mathematical research to industrial applications. This initiative has proved to be highly successful in promoting mathematical modelling, simulation and optimization in science and technology. Substantial contributions to the solution of complex problems have been made in several areas of industry and services. Results from the ?rst funding period were published in "Mathematik - Schlusseltechnologie fur die Zukunft, Verbundprojekte zwischen Universitat und Industrie" (K.-H. Ho?mann, W. Jager, T. Lohmann, H. Schunck (E- tors),Springer1996).Thesecondpublication"Mathematics-KeyTechnology for the Future, Joint Projects between Universities and Industry" (W.Jager, H.-J. Krebs (Editors), Springer 2003) covered the period 1997 to 2000. Both books were out of print shortly after publication. This volume presents the results from the BMBF's fourth funding period (2004to2007)andcontainsasimilarspectrumofindustrialandmathematical problems as described in the previous publications, but with one additional new topic in the funding programme: risk management in ?nance and ins- ance. Othertopicscoveredaremathematicalmodellingandnumericalsimulation inmicroelectronics,thin?lms,biochemicalreactionsandtransport,comput- aided medicine, transport, tra?c and energy.

Efficient transfer between science and society is crucial for their future development. The rapid progress of information technology and computer systems offers a large potential and new perspectives for solving complex problems. Mathematical modelling and simulation have become important tools not only in scientific investigations but also in analysing, planning and controlling technological and economic processes. Mathematics, imbedded in an interdisciplinary concept, has become a key technology. The book covers the results of a variety of major projects in industrial mathematics following an initiative of the German Federal Ministry of Education and Research. All projects are collaborations of industrial companies and university-based researchers, and range from automotive industry to computer technology and medical visualisation. In general, the projects presented in this volume prove that new mathematical ideas and methods can be decisive for the solution of industrial and economic problems.

Die Mehrwertsteuer, die am 1. Januar 1968 in Kraft tritt, wirft nicht nur neue steuerliche Probleme auf, sie bringt auch erhebliche Änderungen im kauf­ männischen Rechnungswesen mit sich. Es ist das Ziel der folgenden Darlegun­ gen, den Praktiker wie den Lernenden mit der neuen Materie vertraut zu machen. Dazu wurde die Form eines Grundrisses mit zahlreichen Beispielen gewählt. Bei der Darstellung des Gesetzes habe ich auch die Begriffe erläutert, die aus dem alten Umsatzsteuerrecht übernommen worden sind. Auf diese Weise erhält der Leser die Möglichkeit, sich anhand einer Broschüre zusammenfassend über das gesamte Stoffgebiet zu unterrichten, ohne ständig auf andere Veröffent­ lichungen zum bisherigen Recht zurückgreifen zu müssen. Das Schwergewicht der Ausführungen liegt naturgemäß auf der Erörterung solcher Fragen, die in der Praxis das größte Interesse finden. Das sind vor allem die Auswirkungen der Mehrwertsteuer auf das Rechnungswesen, die Rech­ nungserteilung, den Vorsteuerabzug, die Sonderregelung für Kleinunternehmer, die Entlastung der Altvorräte und die Besteuerung der Investitionsgüter. Das Gesetz zur Änderung des neuen Umsatzsteuergesetzes, das der Deutsche Bundestag am 8. September 1967 beschlossen hat, ist bei den Erläuterungen bereits berücksichtigt.