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Technologies, challenges and opportunities for optical CubeSat payloads
No full textThis contribution describes optical payloads of CubeSat nanosatellites and their limiting factors. Some prominent examples are presented, and performance characteristics are discussed in the context of different commercial and scientific applications. Furthermore, the optical payload market has been evaluated and identified suppliers of commercial-of-the-shelf products are listed
Fs-laser based hybrid micromachining for polymer micro-opto electrical systems
No full textWe report on femtosecond laser direct writing of electrically conductive copper structures on transparent cyclic olefin copolymer based planar optical chips. The process is based on a laser-induced reduction of CuO nanoparticles dissolved in a water-soluble resin. Thus generated conductive copper structures are characterized with respect to their chemical composition and electrical resistivity. In addition, the application of ultrashort laser pulses enables a hybrid micromachining approach comprising ablation of polymer substrates and the fabrication of copper patterns in a single laser processing setup. A possible electro-optical application of this approach is demonstrated by employing the copper structures as an electro-thermal microheater in combination with a polymer planar optical Bragg grating sensor. This, in turn, highlights the potential of generating copious micro-opto-electro-mechanical polymer structures for numerous sensing applications ranging from Lab-on-Chip to environmental applications using the presented hybrid micromachining approach
Nießbrauch an Grundstücken des Privatvermögens: Gestaltungsempfehlungen aus steuerlicher Sicht
No full textHäufig erfolgt die Vereinbarung eines Nießbrauchs an Grundstücken des Privatvermögens aus familiären Gründen, insbesondere im Rahmen der vorweggenommenen Erbfolge oder anläßlich einer Erbregelung. Motivation für die Bestellung eines Nießbrauchs kann aber auch das Ziel der Einkünfteverlagerung auf minderjährige Kinder sein, um die einkommensteuerliche Belastung zu reduzieren. Doch bei allen Gestaltungsvarianten, die bei der Bestellung des Nießbrauchs zivilrechtlich möglich sind, müssen zwingend die steuerlichen Folgen bedacht werden, um nachteilige Folgen zu vermeiden
