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Die Rückabwicklung der sog. Bauträger-Altfälle nach dem Urteil
des BFH vom 22.08.2013 (Az. V R 37/10) hat in den letzten Jahren
sowohl Rechtsprechung als auch Literatur in höchstem Maße
beschäftigt. Die entstandenen Problemfelder sind gekennzeichnet
durch vielfältige Konflikte zwischen fiskalischen Interessen und
dem dringenden Wunsch nach Rechtssicherheit auf Seiten der
Baubranche. Trotz hoher praktischer Relevanz erfolgte bislang keine
umfassende Aufarbeitung der insolvenzrechtlichen Implikationen
dieser Entscheidung und der darauffolgenden Einführung des § 27
Abs. 19 UStG. Vor diesem Hintergrund werden die in der
insolvenzrechtlichen Praxis entstehenden Herausforderungen in den
Fällen der Insolvenz des Bauträgers, der Insolvenz des
Bauleistenden, in dem Fall der Doppelinsolvenz sowie bei
umsatzsteuerlichen Organschaftsverhältnissen aufgezeigt.
Written by three experienced educators and practitioners, Machine
Tool Technology Basics is sure to be a useful tool for anyone
needing to learn about today's machine tool trade. Logically
organized in three sections, it begins with basic metal-removal
operations of conventional machines, progresses to CNC machines,
and finishes with CAD/CAM. Easy to understand and use, this
practical reference keeps operations brief and highlights related
information that is not part of the operation. What's more, you
will find practical examples on basic operations and discussions on
CNC programming and CAD/CAM designing in an easy-to-follow point
form. Beginning machine trades students, industrial machine tool
training, and practitioners who wish to review topics that they
have not used for some time will come to rely on this
information-packed guide. Begins each section with a new Section
opener collage and includes an introduction, learning objectives,
key terms summary, and knowledge review questions. Highlights
safety precautions throughout, making them stand out from the text
and more visible. Covers 14 key operations, in various sections,
using Visutext format where each major step of an operation is
illustrated, labeled and explained with minimum text. Includes the
latest direct ironmaking and direct steelmaking processes and mini
mills. Contains five Modern Technology overviews for some sections
that give a brief history of the topic and a look at advanced and
future developments. Introduces conventional/programmable lathes,
vertical mills, and surface grinders, making the reader aware of
the step between conventional and CNC machines. Lists at the start
of each programming exercise any codes being used for the first
time and their function. Contains a comprehensive machine tool
glossary. Offers an overview of Virtual Reality NC. Shows
students--in a careers section--the many exciting and rewarding
opportunities available in metalworking and manufacturing.
Over its first two editions, this best-selling book has become the
de facto standard for training and reference material at all levels
of CNC programming. Used in hundreds of educational institutions
around the world as the primary text for CNC courses, and used
daily by many in-field CNC programmers and machine operators, this
book literally defines CNC programming. Written with careful
attention to detail, there are no compromises. Many of the changes
in this new Third Edition are the direct result of comments and
suggestions received from many CNC professionals in the field. This
extraordinarily comprehensive work continues to be packed with over
one thousand illustrations, tables, formulas, tips, shortcuts, and
practical examples. The enclosed CD-ROM now contains a fully
functional 15-day shareware version of CNC tool path
editor/simulator, NCPlot (TM). This powerful, easy-to-learn
software includes an amazing array of features, many not found in
competitive products. NCPlot offers an unmatched combination of
simplicity of use and richness of features. Support for many
advanced control options is standard, including a macro interpreter
that simulates Fanuc and similar macro programs. The CD-ROM also
offers many training exercises based on individual chapters, along
with solutions and detailed explanations. Special programming and
machining examples are provided as well, in form of complete
machine files, useful as actual programming resources. Virtually
all files use Adobe PDF format and are set to high resolution
printing. FEATURES Fully functional shareware version of CNC
toolpath simulator/editor, NCPlot(TM), included on the CD-ROM. This
powerful software includes an amazing array of features, including
those not found in competitive products. Support for many advanced
features is standard, and the included macro interpreter can
simulate Fanuc and compatible macro toolpath programs Detailed
section on CNC lathes with live tooling, including examples Image
files of many actual parts, used as examples More programming
examples (both in printed text and on the CD-ROM) Optimized for the
latest Fanuc and related control systems Additional formulas,
calculations and handy reference material Fourth axis programming
(indexing and rotary) CD-ROM based projects, including several as
interactive PDF forms Improved index for better search of topics
CONTENTS Numerical Control CNC MillingCNC Turning Coordinate
GeometryControl System Program Planning Part Program
StructurePreparatory Commands Miscellaneous Functions Sequence
Block Input of Dimensions Spindle ControlFeedrate Control Tool
Function Reference Points Register CommandsPosition
CompensationWork OffsetTool Length OffsetRapid PositioningMachine
Zero ReturnLinear Interpolation Block Skip FunctionDwell
CommandFixed CyclesMachining HolesPattern Of HolesFace Milling
Circular InterpolationCutter Radius OffsetPlane SelectionPeripheral
Milling Slots And PocketsTurning and BoringLathe CyclesGrooving on
LathesPart-Off Single Point ThreadingSubprograms Datum Shift Mirror
Image Coordinate RotationScaling Function CNC Lathe Accessories
Helical MillingHorizontal Machining Writing a CNC Program Program
DocumentsProgram VerificationCNC MachiningInterfacing to Devices
Math for Programming CNC and CAD/CAMAppendixIndex
Dieses Buch befasst sich erstmals umfassend und systematisch mit
der Kontofuhrung durch den (vorlaufigen) Insolvenzverwalter bzw.
Sachwalter in den verschiedenen Stadien und Auspragungen des
Insolvenzverfahrens. Der Autor stellt unter eingehender Analyse von
Rechtsprechung und Literatur die rechtlichen Grundlagen sowie
verschiedene, fur die Praxis besonders bedeutsame Detailfragen dar,
etwa die Voraussetzungen fur die Nutzung von Treuhandkonten,
Anderkonten und Schuldnerkonten als Verfahrenskonten. Weitere
Schwerpunkte sind die Rechtsfolgen von Fehluberweisungen,
Kontopfandungen oder einer Amtsnachfolge. Ein besonderes Augenmerk
gilt den notwendigen Anordnungen des Insolvenzgerichts sowie der
Rechtsstellung des (vorlaufigen) Sachwalters, insbesondere bei
Ansichziehen der Kassenfuhrung.
Die Vergutung des Insolvenzverwalters ist seit langer Zeit
Ausgangspunkt fur Diskussionen. Insbesondere die Einfuhrung der
InsVV sah eine erhebliche Herabsetzung vor. Diese Diskussionen
fuhrten in den vergangenen Jahren zu Reformvorschlagen
verschiedener Interessenverbande. Der Autor untersucht die
wesentlichen Probleme, insb. zu Querfinanzierung, Normalverfahren
und der Gewahrung von Zu- und Abschlagen. Dabei geht er immer
wieder auf die Reformvorschlage ein. Ein weiterer Schwerpunkt ist
die Betrachtung der Vergutung der besonderen Verwalterarten. Der
Autor folgert, dass die Vergutung momentan zu niedrig bemessen ist
und eine Korrektur auch aus verfassungsrechtlichen Gesichtspunkten
dringend geboten ware.
An invaluable companion to the author's best selling CNC
Programming Handbook, this book is a general introduction to the
subject of macros (known as Custom Macros or User Macros). Its
purpose is to make you aware of what macros are, how to develop
them, and how to use them effectively. It also explores important
related subjects and identifies several other helpful topics in
this increasingly important and exciting field of CNC programming.
Offers many practical do's and don'ts while covering all the
popular Fanuc control systems exclusively. Provides the basis for
exploring in great depth the extremely wide and rich field of
programming tools that macros are. Numerous examples and sample
programs are used throughout that serve as practical applications
of the techniques presented and as the basis of ready-to-run macro
programs. Includes a CD containing all of the sample programs.
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