Halt beschützend über mir die Hand

Gefördert vom Beauftragten der Bundesregierung für Kultur und Medien aufgrund eines Beschlusses des Deutschen bundestages sowie mit freundlicher Unterstützung der Vereinigten Kurländischen Stiftungen

Ertragsteuerliche Behandlung von Anteilen der öffentlichen Hand an Personenhandelsgesellschaften als Betrieb gewerblicher Art?

Die vorliegende Arbeit beschäftigt sich mit der Besteuerung der öffentlichen Hand an Personenhandelsgesellschaften. Hierbei wird der Frage nach der steuerrechtlichen Beurteilung einer solchen nachgegangen. Es wird hinterfragt, ob die in der Rechtsprechung, Verwaltungsanweisungen und Richtlinien der Finanzverwaltung sowie der Literatur vertretenen Auffassungen haltbar sind oder ob diese revidiert werden müssen. Hierzu werden im ersten Teil der Arbeit die theoretischen Grundlagen der sowohl rechtlichen als auch ökonomischen Problemfelder erarbeitet. Auf dieser Grundlage werden die Sichtweise der Rechtsprechung, Verwaltungsvorschriften und Richtlinien der Finanzverwaltung sowie der einschlägigen Literatur kritisch evaluiert und im Hinblick auf Unstimmigkeiten und sich daran anschließenden Gestaltungsbedarf untersucht. Im zweiten der Teil der Arbeit werden die im ersten Teil gefundenen Ergebnisse und Erkenntnisse anhand von ausgewählten Fällen diskutiert und aus diesen ökonomische und rechtlich abgesicherte Gestaltungsoptionen abgeleitet. Im dritten Teil der Arbeit werden die Kernaussagen zusammengefasst und die zentralen Ergebnisse aufgelistet. Im Abschließenden Ausblick werden die Mängel des Jahresteuergesetzes 2009 in Bezug auf die Personenhandelsgesellschaften an denen die öffentliche Hand beteiligt ist im Hinblick auf die steuerlichen Regelungen in Verbindung mit dem Anwendnungserlass des BMF gerügt.

Enhancing the Dexterity of a Robot Hand Using Controlled Slip

Humans can effortlessly manipulate objects in their hands, dexterously sliding and twisting them within their grasp. Robots, however, have none of these capabilities, they simply grasp objects rigidly in their end effectors. To investigate this common form of human manipulation, an analysis of controlled slipping of a grasped object within a robot hand was performed. The Salisbury robot hand demonstrated many of these controlled slipping techniques, illustrating many results of this analysis. First, the possible slipping motions were found as a function of the location, orientation, and types of contact between the hand and object. Second, for a given grasp, the contact types were determined as a function of the grasping force and the external forces on the object. Finally, by changing the grasping force, the robot modified the constraints on the object and affect controlled slipping slipping motions.

Generating Compliant Motion of Objects with an Articulated Hand

The flexibility of the robot is the key to its success as a viable aid to production. Flexibility of a robot can be explained in two directions. The first is to increase the physical generality of the robot such that it can be easily reconfigured to handle a wide variety of tasks. The second direction is to increase the ability of the robot to interact with its environment such that tasks can still be successfully completed in the presence of uncertainties. The use of articulated hands are capable of adapting to a wide variety of grasp shapes, hence reducing the need for special tooling. The availability of low mass, high bandwidth points close to the manipulated object also offers significant improvements I the control of fine motions. This thesis provides a framework for using articulated hands to perform local manipulation of objects. N particular, it addresses the issues in effecting compliant motions of objects in Cartesian space. The Stanford/JPL hand is used as an example to illustrate a number of concepts. The examples provide a unified methodology for controlling articulated hands grasping with point contacts. We also present a high-level hand programming system based on the methodologies developed in this thesis. Compliant motion of grasped objects and dexterous manipulations can be easily described in the LISP-based hand programming language.

Parallel Methods for Synthesizing Whole-Hand Grasps from Generalized Prototypes

This report addresses the problem of acquiring objects using articulated robotic hands. Standard grasps are used to make the problem tractable, and a technique is developed for generalizing these standard grasps to increase their flexibility to variations in the problem geometry. A generalized grasp description is applied to a new problem situation using a parallel search through hand configuration space, and the result of this operation is a global overview of the space of good solutions. The techniques presented in this report have been implemented, and the results are verified using the Salisbury three-finger robotic hand.

Embodiment and Manipulation Learning Process for a Humanoid Hand

Babies are born with simple manipulation capabilities such as reflexes to perceived stimuli. Initial discoveries by babies are accidental until they become coordinated and curious enough to actively investigate their surroundings. This thesis explores the development of such primitive learning systems using an embodied light-weight hand with three fingers and a thumb. It is self-contained having four motors and 36 exteroceptor and proprioceptor sensors controlled by an on-palm microcontroller. Primitive manipulation is learned from sensory inputs using competitive learning, back-propagation algorithm and reinforcement learning strategies. This hand will be used for a humanoid being developed at the MIT Artificial Intelligence Laboratory.

Helping hand for academics on video capture

This is a presentation from ALT-C

Análisis de la incidencia de la producción de biocombustibles a través de cultivos transgénicos en la seguridad alimentaria. Estudio de caso: Cultivos de soja transgénica en Argentina

La búsqueda de los Estados por mitigar su dependencia energética de las fuentes fósiles, ha traído consigo la búsqueda de energías alternativas, desencadenando en el uso y producción de biocombustibles. A su vez, la producción de estos últimos a través de cultivos transgénicos ha ido cobrando importancia en el escenario internacional. Esta opción se ha considerado como una salida al dilema de utilización de tierras "Biocombustible vs. Alimentos". En este contexto, el caso de Argentina, como uno de los mayores productores de cultivos transgénicos del mundo, entre los cuales se destaca la soja, se analiza en esta investigación por ser importante para determinar cuál es el impacto de los biocombustibles producidos a través de cultivos transgénicos en la seguridad alimentaria de la población.

The Role of Kinaesthetic Motor Imagery in Promoting Activation of the Lumbrical Muscles in the Hemiparetic Hand: a Randomised Controlled Study

The objective of the investigation who gave as result this work was to investigate the effectiveness of kinaesthetic motor imagery in the activation of the hemiplegic hand muscles following stroke. The experiment consisted of two random groups. Movements were measured after treatment. The participants were ten patients with hemiplegic hands (men who mean age was 74.4 years; mean time since stroke 3.05 months). All patients received three sessions of physical treatment based on an identical treatment protocol. Five patients were randomly assigned to an experimental group practising kinaesthetic motor imagery of a grasp using the 'lumbrical action' (experimental group). The others five (control group) followed a relaxation script. All the patients were then asked to grasp an object using the 'lumbrical action'. The grasps were recorded using an optoelectronic motion capture system. The magnitude of the extension of the index finger and the correlation of the angular displacement of the proximal phalangeal joints and the metacarpophalangeal joints were calculated. The movement time for the whole grip was calculated. The experimental group demonstrated higher extension in the index finger (p = < 0.01) and they had a higher correlation coefficient (0.99) than the control group (0.77) for the displacement of the proximal interphalangeal joint and the metacarpophalangeal joints. The movement time for the experimental group was faster, although the difference was not significant.

Hand-held 3D-scanner for large surface registration

L'objectiu d'aquesta tesi és l'estudi de les diferents tècniques per alinear vistes tridimensionals. Aquest estudi ens ha permès detectar els principals problemes de les tècniques existents, aprotant una solució novedosa i contribuint resolent algunes de les mancances detectades especialment en l'alineament de vistes a temps real. Per tal d'adquirir les esmentades vistes, s'ha dissenyat un sensor 3D manual que ens permet fer adquisicions tridimensionals amb total llibertat de moviments. Així mateix, s'han estudiat les tècniques de minimització global per tal de reduir els efectes de la propagació de l'error.