@techreport{8836, abstract = {{While Islamic State is the most present example, it is a fact that in many places around the globe, throughout history initially small groups have tried to challenge and destabilize or even overthrow governments by means of terrorist and guerrilla strategies. Therefore, we answer two questions. Why does a small group of insurgents believe it can overthrow the government by turning violent, even if the government is clearly superior? And how does a conflict develop into terrorism, a guerilla war, or a major conventional civil war, or is resolved peacefully? We develop a formal model for rebels and government and derive optimal choices. Further, we focus on three elements as important ingredients of a "destabilization war". All three of these - large random events, time preference (which we relate to ideology), and choice of duration of fight - are rarely considered in formal conflict theory. We can answer the above two questions using game theory analysis. First, insurgents rise up because they hope to destabilize through permanent challenging attacks. In this context, large randomness is an important ally of rebels. While each individual attack may have a low impact, at some point a large random event could lead to success. Hence, the duration of activities is a constitutive element of this kind of armed conflict. Patience (low time preference), which may reflect rebels' degree of ideological motivation, is crucial. Second, the mode of warfare or the conflict resolutions that develop are generally path-dependent and conditioned on the full set of options (including compromise). Various conditions (level of funding, ease of recruitment, access to weapons) influence different modes of warfare or a peaceful compromise in a complex way.}}, author = {{Gries, Thomas and Haake, Claus-Jochen}}, keywords = {{terrorism, civil war, conflict duration, game theory, stochastic process, ideology}}, title = {{{An Economic Theory of 'Destabilization War'}}}, volume = {{95}}, year = {{2016}}, } @inbook{8885, author = {{Beutner, Marc and Schneider, J}}, booktitle = {{Sounds and Audios in E-learning scenarios. Results and Discussions on the basic of the SEEL project}}, editor = {{Beutner, Marc}}, pages = {{10 -- 19}}, title = {{{The Project SEEL – Basic information about the context}}}, year = {{2016}}, } @inbook{8887, author = {{Beutner, Marc and Schneider, J}}, booktitle = {{Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project}}, editor = {{Beutner, Marc}}, pages = {{20 -- 32}}, title = {{{The strcture of the SEEL Project}}}, year = {{2016}}, } @inbook{8888, author = {{Beutner, Marc and Schneider, J}}, booktitle = {{Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project}}, editor = {{Beutner, Marc}}, pages = {{34 -- 42}}, title = {{{Situation of visual impaired in Germany}}}, year = {{2016}}, } @inbook{8889, author = {{Beutner, Marc}}, booktitle = {{Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project}}, editor = {{Beutner, Marc}}, pages = {{56 -- 64}}, title = {{{Quasi-Experimental Design concerning learning with sounds in education}}}, year = {{2016}}, } @inbook{8890, author = {{Beutner, Marc and Schneider, J}}, booktitle = {{Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project}}, editor = {{Beutner, Marc}}, pages = {{64 -- 65}}, title = {{{The general structure of the SEEL Teacher Training Course}}}, year = {{2016}}, } @inbook{8891, author = {{Beutner, Marc}}, booktitle = {{Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project}}, editor = {{Beutner, Marc}}, pages = {{81 -- 83}}, title = {{{Insights in the evaluation results of the SEEL Project}}}, year = {{2016}}, } @inproceedings{4374, author = {{Zimmermann, Steffen and Herrmann, Philipp and Kundisch, Dennis and Nault, Barrie}}, booktitle = {{Workshop on IS Design and Economic Behavior (ISDEB)}}, location = {{Ilmenau, Germany}}, title = {{{How do different Sources of the Variance of Online Consumer Ratings matter?}}}, year = {{2016}}, } @techreport{5020, author = {{Hegemann, Annika}}, title = {{{Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?}}}, volume = {{203}}, year = {{2016}}, } @phdthesis{5021, author = {{Hegemann, Annika}}, publisher = {{Universität Paderborn}}, title = {{{ Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung}}}, year = {{2016}}, } @techreport{5022, abstract = {{The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate capital structure responses. Using single entity financial statements and a detailed matching approach, we find evidence that companies that are affected by the interest barrier reduce their leverage by 4.7 percentage points more than non-affected companies. The effects are stronger among non-financially constrained firms. Our results imply that interest barrier effects on capital structure have so far been heavily underestimated.}}, author = {{Alberternst, Stephan and Sureth-Sloane, Caren}}, title = {{{Interest Barrier and Capital Structure Response}}}, volume = {{206}}, year = {{2016}}, } @techreport{5023, author = {{Alberternst, Stephan}}, title = {{{Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit}}}, volume = {{207}}, year = {{2016}}, } @phdthesis{5024, author = {{Alberternst, Stephan}}, publisher = {{Universität Paderborn}}, title = {{{Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen}}}, year = {{2016}}, } @book{5119, author = {{Peitz, Christian}}, publisher = {{Springer-Verlag}}, title = {{{Die parametrische und semiparametrische Analyse von Finanzzeitreihen: neue Methoden, Modelle und Anwendungsm\"oglichkeiten}}}, year = {{2016}}, } @article{5140, author = {{Müller, Maximilian and Schweizer, Denis and Seiler, Volker}}, journal = {{Journal of business ethics}}, number = {{4}}, pages = {{627--648}}, publisher = {{Springer}}, title = {{{Wealth effects of rare earth prices and China’s rare earth elements policy}}}, volume = {{138}}, year = {{2016}}, } @article{5151, author = {{Oertel, Simon and Thommes, Kirsten and Walgenbach, Peter}}, journal = {{ILR Review}}, number = {{3}}, pages = {{683--713}}, publisher = {{SAGE Publications Sage CA: Los Angeles, CA}}, title = {{{Shadows of the past: The effect of communist heritage on employee consultation}}}, volume = {{69}}, year = {{2016}}, } @article{5152, author = {{Thommes, Kirsten and Oertel, Simon and Walgenbach, Peter}}, journal = {{Organization Studies}}, number = {{8}}, pages = {{1067--1087}}, title = {{{Organizational Failure in the Aftermath of Institutional Upheaval}}}, volume = {{37}}, year = {{2016}}, } @techreport{5200, author = {{Kengelbach, Jens and Keienburg, Georg and Schmid, Timo and Sievers, Sönke and Mehring, Oliver}}, publisher = {{The Boston Consulting Group, Inc., M&A Report}}, title = {{{Masters of the Corporate Portfolio}}}, year = {{2016}}, } @inproceedings{5595, author = {{Wagner, Gerit and Prester, Julian and Roche, Maria and Benlian, Alexander and Schryen, Guido}}, booktitle = {{International Conference on Information Systems}}, title = {{{Factors Affecting the Scientific Impact of Literature Reviews: A Scientometric Study}}}, year = {{2016}}, } @article{5617, abstract = {{CAPTCHAs are challenge-response tests that aim at preventing unwanted machines, including bots, from accessing web services while providing easy access for humans. Recent advances in artificial-intelligence based attacks show that the level of security provided by many state-of-the-art text-based CAPTCHAs is declining. At the same time, techniques for distorting and obscuring the text, which are used to maintain the level of security, make text-based CAPTCHAs diffcult to solve for humans, and thereby further degrade usability. The need for developing alternative types of CAPTCHAs which improve both, the current security and usability levels, has been emphasized by several researchers. With this study, we contribute to research through (1) the development of two new face recognition CAPTCHAs (Farett-Gender and Farett-Gender&Age), (2) the security analysis of both procedures, and (3) the provision of empirical evidence that one of the suggested CAPTCHAs (Farett-Gender) is similar to Google's reCAPTCHA and better than KCAPTCHA concerning effectiveness (error rates), superior to both regarding learnability and satisfaction but not effciency.}}, author = {{Schryen, Guido and Wagner, Gerit and Schlegel, Alexander}}, journal = {{Computers & Security}}, keywords = {{CAPTCHA, Usability, Facial features, Gender classiffcation, Age classification, Face recognition reverse Turing test}}, number = {{July}}, pages = {{95--116}}, publisher = {{Elsevier}}, title = {{{Development of two novel face-recognition CAPTCHAs: a security and usability study}}}, volume = {{60}}, year = {{2016}}, }