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.