As more and more hardware platforms support parallelism, parallel programming is gaining momentum. Applications can only leverage the performance of multi-core processors or graphics processing units if they are able to split a problem into smaller ones that can be solved in parallel. The challenges emerging from the development of parallel applications have led to the development of a great number of tools for debugging, performance analysis and other tasks. The proceedings of the 3rd International Workshop on Parallel Tools for High Performance Computing provide a technical overview in order to help engineers, developers and computer scientists decide which tools are best suited to enhancing their current development processes.

Developing software for current and especially for future architectures will require knowledge about parallel programming techniques of applications and library p- grammers. Multi-core processors are already available today, and processors with a dozen and more cores are on the horizon. The major driving force in hardware development, the game industry, has - ready shown interest in using parallel programming paradigms, such as OpenMP for further developments. Therefore developers have to be supported in the even more complex task of programming for these new architectures. HLRS has a long-lasting tradition of providing its user community with the most up-to-date software tools. Additionally, important research and development projects are worked on at the center: among the software packages developed are the MPI correctness checker Marmot, the OpenMP validation suite and the M- implementations PACX-MPI and Open MPI. All of these software packages are - ing extended in the context of German and European community research projects, such as ParMA, the InterActive European Grid (I2G) project and the German C- laborative Research Center (Sonderforschungsbereich 716). Furthermore, ind- trial collaborations, i.e. with Intel and Microsoft allow HLRS to get its software production-grade ready. In April 2007, a European project on Parallel Programming for Multi-core - chitectures, in short ParMA was launched, with a major focus on providing and developing tools for parallel programming.

As more and more hardware platforms support parallelism, parallel programming is gaining momentum. Applications can only leverage the performance of multi-core processors or graphics processing units if they are able to split a problem into smaller ones that can be solved in parallel. The challenges emerging from the development of parallel applications have led to the development of a great number of tools for debugging, performance analysis and other tasks. The proceedings of the 3rd International Workshop on Parallel Tools for High Performance Computing provide a technical overview in order to help engineers, developers and computer scientists decide which tools are best suited to enhancing their current development processes.

Das deutsche Aussensteuerrecht halt einschneidende Sanktionsmassnahmen bereit, die der Errichtung auslandischer Familienstiftungen entgegenstehen. Kay Alexander Schulz beleuchtet diese Regelungen aus systematischer, gemeinschaftsrechtlicher und verfassungsrechtlicher Sicht und entwickelt Leitsatze einer vorgabengerechten Neuausgestaltung der Besteuerung auslandischer Familienstiftungen."

Cost accounting traditions differ across countries, especially between Germany and the US/UK. Consequently, multinational companies often face cross-national differences in the design of their subunits' cost accounting systems. To improve comparability and facilitate control, multinational companies seek to globally align these systems. In this respect, they have to balance the needs of the headquarters and the subunits. By the means of a mixed-method approach, this study analyses the design of cost accounting systems from both perspectives. It finds empirical evidence for cross-case and cross-country differences in the complexity and standardization of cost accounting systems in subunits of German multinational companies and identifies important determinants and success factors. The findings have implications for researchers and practitioners in the field of management accounting.