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Forming complex parts out of high and ultra-high strength aluminium alloys has proved to be more challenging in comparison to the currently used deep drawing steels. Nevertheless, aluminium alloys show a limited formability in contrast with, for example, deep drawing steels. Novel processes like Warm-forming, W-Temper or Hotforming, offer the potential to produce light and highly integrated one-piece components from such aluminium alloys at elevated temperatures. When considering aluminium alloys of the 7000 group, which can reach strength values (UTS) of about 600 MPa, crash components such as side impact bars would offer a suitable field of application.
Forming at elevated temperatures, in particular with the Hotforming process, offers high potential in the production of complex structural components on the one hand and in the use of existing press hardening equipment on the other. To date, the material behaviour of aluminium alloys in the 7000 group, applied in such processes and in the later final state after forming, is not sufficiently known.
Therefore, in this study, systematic investigations on the formability and the final strength during and after forming at elevated temperature of the EN AW-7075 aluminium wrought alloy from different suppliers are conducted. In general, material- and damage/ failure models were created and implemented into simulation in order to make predictions. Characterisation of the plastic material properties on the basis of various tensile specimens as shear-, notched-, tensile- and Erichsen tests are carried out to adapt the complex material- and failure models such as Barlat YLD2000 and GISSMO to the experimental values using a parameter optimisation. These were made for the material conditions during forming, i.e. after solution heat treatment, the final condition after artificial ageing at 180°C for 20 minutes, which corresponds to the cathodic dip coating, and the T6 condition, which is the highest strength condition.
To evaluate a suitable friction coefficient for high temperature forming processes, anti-friction agents are screened, and the potential applicability evaluated by strip-drawing tests. Thereby, using an analytical relationship, friction coefficients are determined at room temperature and 180°C, which are used as corresponding friction model for the finite element forming simulation.
Crash simulations using the nonlinear finite element method (FEM) of side impact protection beams are used to demonstrate the weight saving potential of high and ultra-high strength aluminium alloys compared to a beam made of press hardened steel. A weight saving of about 20 % could be achieved with the same crash performance. This can be significantly increased to around 30 % - 40 % by using local reinforcements such as CFRP or GFRP (carbon/ glass fibre reinforced plastic) patch. For this reason, a novel process was developed which is based on the conventional Hotforming process with an integrated thermal direct joining step called “Extended Hotforming”.
Subsequently, a heatable forming tool for the production of a serial like sheet metal side impact beam was developed to validate the finite element simulation and to demonstrate the potential of the forming processes at elevated temperatures for aluminium sheet metal components.
Einer der bedeutendsten Streitpunkte bei geplanten M&A-Transaktionen ist der Wert des Zielunternehmens und damit auch die Ermittlung angemessene Kaufpreis. Hier gehen die Vorstellungen der beiden Vertragsparteien oftmals auseinander. Während der Verkäufer einen möglichst hohen Veräußerungsgewinn erzielen möchte, geht es für den Erwerber in erster Linie darum einen fairen, den Unternehmensverhältnissen entsprechenden, Kaufpreis zu bezahlen.
In der Praxis stehen den Parteien hierfür verschiedene Mechanismen zur Verfügung. Neben der Vereinbarung eines festen Kaufpreises bereits vor dem Closing, kann der endgültige Kaufpreis auch mittels bilanzorientierten oder erfolgsabhängigen Kaufpreisklauseln variabel bis oder gar über den Zeitpunkt des Vollzugs hinaus gestaltet werden. Der Zahlungsverpflichtung wird somit erst nach dem Übergang des wirtschaftlichen Eigentums fällig, was wiederum zu einer nachträglichen Änderung des Kaufpreises führt. Dementsprechend hat dies für sowohl den Veräußerer als auch den Erwerber steuerliche Konsequenzen.
Das Ziel der vorliegenden Arbeit ist die genauere Untersuchung der ertragssteuerlichen Auswirkungen relevanter Kaufpreisanpassungsklauseln bei M&A-Transaktionen durch Auswertung der Literatur, der Verlautbarungen seitens des Gesetzgebers sowie der ergangenen Rechtsprechung. Dabei soll vor allem auf die steuerlichen Konsequenzen einer nachträglichen Kaufpreisänderung aufgrund Earn-Out-Klauseln eingegangen werden.
Lösungsansätze
(2021)