[{"ddc":["040"],"user_id":"20801","volume":95,"_id":"8836","has_accepted_license":"1","status":"public","jel":["H56","O10","D84","C72","D74"],"file_date_updated":"2019-04-08T06:49:16Z","citation":{"mla":"Gries, Thomas, and Claus-Jochen Haake. <i>An Economic Theory of “Destabilization War.”</i> Vol. 95, 2016.","bibtex":"@book{Gries_Haake_2016, series={Working Papers CIE}, title={An Economic Theory of “Destabilization War”}, volume={95}, author={Gries, Thomas and Haake, Claus-Jochen}, year={2016}, collection={Working Papers CIE} }","ama":"Gries T, Haake C-J. <i>An Economic Theory of “Destabilization War.”</i> Vol 95.; 2016.","ieee":"T. Gries and C.-J. Haake, <i>An Economic Theory of “Destabilization War,”</i> vol. 95. 2016.","apa":"Gries, T., &#38; Haake, C.-J. (2016). <i>An Economic Theory of “Destabilization War”</i> (Vol. 95).","chicago":"Gries, Thomas, and Claus-Jochen Haake. <i>An Economic Theory of “Destabilization War.”</i> Vol. 95. Working Papers CIE, 2016.","short":"T. Gries, C.-J. Haake, An Economic Theory of “Destabilization War,” 2016."},"language":[{"iso":"eng"}],"series_title":"Working Papers CIE","date_updated":"2022-01-06T07:04:03Z","intvolume":"        95","title":"An Economic Theory of 'Destabilization War'","year":"2016","author":[{"id":"186","last_name":"Gries","first_name":"Thomas","full_name":"Gries, Thomas"},{"id":"20801","full_name":"Haake, Claus-Jochen","first_name":"Claus-Jochen","last_name":"Haake"}],"keyword":["terrorism","civil war","conflict duration","game theory","stochastic process","ideology"],"type":"working_paper","department":[{"_id":"205"},{"_id":"475"}],"file":[{"relation":"main_file","date_updated":"2019-04-08T06:49:16Z","file_name":"WP - An Economic Theory of ’Destabilization War'.pdf","file_size":516125,"access_level":"closed","file_id":"8838","content_type":"application/pdf","success":1,"creator":"cjhaake","date_created":"2019-04-08T06:49:16Z"}],"date_created":"2019-04-08T06:45:02Z","abstract":[{"lang":"eng","text":"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."}]},{"department":[{"_id":"211"}],"type":"book_chapter","place":"Köln","date_created":"2019-04-12T08:38:16Z","citation":{"chicago":"Beutner, Marc, and J Schneider. “The Project SEEL – Basic Information about the Context.” In <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basic of the SEEL Project</i>, edited by Marc Beutner, 10–19. Köln, 2016.","short":"M. Beutner, J. Schneider, in: M. Beutner (Ed.), Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basic of the SEEL Project, Köln, 2016, pp. 10–19.","apa":"Beutner, M., &#38; Schneider, J. (2016). The Project SEEL – Basic information about the context. In M. Beutner (Ed.), <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basic of the SEEL project</i> (pp. 10–19). Köln.","ieee":"M. Beutner and J. Schneider, “The Project SEEL – Basic information about the context,” in <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basic of the SEEL project</i>, M. Beutner, Ed. Köln, 2016, pp. 10–19.","ama":"Beutner M, Schneider J. The Project SEEL – Basic information about the context. In: Beutner M, ed. <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basic of the SEEL Project</i>. Köln; 2016:10-19.","bibtex":"@inbook{Beutner_Schneider_2016, place={Köln}, title={The Project SEEL – Basic information about the context}, booktitle={Sounds and Audios in E-learning scenarios. 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The strcture of the SEEL Project. In M. Beutner (Ed.), <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project</i> (pp. 20–32).","ieee":"M. Beutner and J. Schneider, “The strcture of the SEEL Project,” in <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project</i>, M. Beutner, Ed. 2016, pp. 20–32.","ama":"Beutner M, Schneider J. The strcture of the SEEL Project. In: Beutner M, ed. <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>. ; 2016:20-32.","bibtex":"@inbook{Beutner_Schneider_2016, title={The strcture of the SEEL Project}, booktitle={Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project}, author={Beutner, Marc and Schneider, J}, editor={Beutner, MarcEditor}, year={2016}, pages={20–32} }","mla":"Beutner, Marc, and J. Schneider. “The Strcture of the SEEL Project.” <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>, edited by Marc Beutner, 2016, pp. 20–32."},"publication":"Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project","department":[{"_id":"211"}],"type":"book_chapter","date_created":"2019-04-12T09:23:54Z","date_updated":"2022-01-06T07:04:05Z","author":[{"full_name":"Beutner, Marc","first_name":"Marc","last_name":"Beutner","id":"21118"},{"last_name":"Schneider","first_name":"J","full_name":"Schneider, J"}],"year":"2016","status":"public","title":"The strcture of the SEEL Project","editor":[{"full_name":"Beutner, Marc","first_name":"Marc","last_name":"Beutner"}],"user_id":"66030","language":[{"iso":"eng"}],"_id":"8887","page":"20 - 32"},{"page":"34 - 42","language":[{"iso":"eng"}],"_id":"8888","user_id":"66030","editor":[{"first_name":"Marc","last_name":"Beutner","full_name":"Beutner, Marc"}],"status":"public","title":"Situation of visual impaired in Germany","year":"2016","author":[{"id":"21118","first_name":"Marc","last_name":"Beutner","full_name":"Beutner, Marc"},{"full_name":"Schneider, J","first_name":"J","last_name":"Schneider"}],"date_updated":"2022-01-06T07:04:05Z","date_created":"2019-04-12T09:30:03Z","place":"Köln","type":"book_chapter","department":[{"_id":"211"}],"publication":"Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project","citation":{"chicago":"Beutner, Marc, and J Schneider. “Situation of Visual Impaired in Germany.” In <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>, edited by Marc Beutner, 34–42. Köln, 2016.","short":"M. Beutner, J. Schneider, in: M. Beutner (Ed.), Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project, Köln, 2016, pp. 34–42.","ieee":"M. Beutner and J. Schneider, “Situation of visual impaired in Germany,” in <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project</i>, M. Beutner, Ed. Köln, 2016, pp. 34–42.","apa":"Beutner, M., &#38; Schneider, J. (2016). Situation of visual impaired in Germany. In M. Beutner (Ed.), <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project</i> (pp. 34–42). Köln.","bibtex":"@inbook{Beutner_Schneider_2016, place={Köln}, title={Situation of visual impaired in Germany}, booktitle={Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project}, author={Beutner, Marc and Schneider, J}, editor={Beutner, MarcEditor}, year={2016}, pages={34–42} }","ama":"Beutner M, Schneider J. Situation of visual impaired in Germany. In: Beutner M, ed. <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>. Köln; 2016:34-42.","mla":"Beutner, Marc, and J. Schneider. “Situation of Visual Impaired in Germany.” <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>, edited by Marc Beutner, 2016, pp. 34–42."}},{"user_id":"66030","editor":[{"full_name":"Beutner, Marc","last_name":"Beutner","first_name":"Marc"}],"page":"56 - 64","_id":"8889","language":[{"iso":"eng"}],"date_updated":"2022-01-06T07:04:05Z","title":"Quasi-Experimental Design concerning learning with sounds in education","year":"2016","status":"public","author":[{"last_name":"Beutner","first_name":"Marc","full_name":"Beutner, Marc","id":"21118"}],"type":"book_chapter","department":[{"_id":"211"}],"place":"Köln","date_created":"2019-04-12T09:32:51Z","publication":"Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project","citation":{"mla":"Beutner, Marc. “Quasi-Experimental Design Concerning Learning with Sounds in Education.” <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>, edited by Marc Beutner, 2016, pp. 56–64.","bibtex":"@inbook{Beutner_2016, place={Köln}, title={Quasi-Experimental Design concerning learning with sounds in education}, booktitle={Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project}, author={Beutner, Marc}, editor={Beutner, MarcEditor}, year={2016}, pages={56–64} }","ama":"Beutner M. Quasi-Experimental Design concerning learning with sounds in education. In: Beutner M, ed. <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>. Köln; 2016:56-64.","ieee":"M. Beutner, “Quasi-Experimental Design concerning learning with sounds in education,” in <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project</i>, M. Beutner, Ed. Köln, 2016, pp. 56–64.","apa":"Beutner, M. (2016). Quasi-Experimental Design concerning learning with sounds in education. In M. Beutner (Ed.), <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project</i> (pp. 56–64). Köln.","chicago":"Beutner, Marc. “Quasi-Experimental Design Concerning Learning with Sounds in Education.” In <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>, edited by Marc Beutner, 56–64. Köln, 2016.","short":"M. Beutner, in: M. Beutner (Ed.), Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project, Köln, 2016, pp. 56–64."}},{"author":[{"id":"21118","full_name":"Beutner, Marc","first_name":"Marc","last_name":"Beutner"},{"full_name":"Schneider, J","last_name":"Schneider","first_name":"J"}],"title":"The general structure of the SEEL Teacher Training Course","status":"public","year":"2016","date_updated":"2022-01-06T07:04:05Z","language":[{"iso":"eng"}],"_id":"8890","page":"64 - 65","editor":[{"full_name":"Beutner, Marc","last_name":"Beutner","first_name":"Marc"}],"user_id":"66030","citation":{"bibtex":"@inbook{Beutner_Schneider_2016, place={Köln}, title={The general structure of the SEEL Teacher Training Course}, booktitle={Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project}, author={Beutner, Marc and Schneider, J}, editor={Beutner, MarcEditor}, year={2016}, pages={64–65} }","chicago":"Beutner, Marc, and J Schneider. “The General Structure of the SEEL Teacher Training Course.” In <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>, edited by Marc Beutner, 64–65. Köln, 2016.","short":"M. Beutner, J. Schneider, in: M. Beutner (Ed.), Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project, Köln, 2016, pp. 64–65.","ama":"Beutner M, Schneider J. The general structure of the SEEL Teacher Training Course. In: Beutner M, ed. <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>. Köln; 2016:64-65.","ieee":"M. Beutner and J. Schneider, “The general structure of the SEEL Teacher Training Course,” in <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project</i>, M. Beutner, Ed. Köln, 2016, pp. 64–65.","apa":"Beutner, M., &#38; Schneider, J. (2016). The general structure of the SEEL Teacher Training Course. In M. Beutner (Ed.), <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project</i> (pp. 64–65). Köln.","mla":"Beutner, Marc, and J. Schneider. “The General Structure of the SEEL Teacher Training Course.” <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>, edited by Marc Beutner, 2016, pp. 64–65."},"publication":"Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project","date_created":"2019-04-12T09:40:35Z","place":"Köln","department":[{"_id":"211"}],"type":"book_chapter"},{"publication":"Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project","citation":{"ieee":"M. Beutner, “Insights in the evaluation results of the SEEL Project,” in <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project</i>, M. Beutner, Ed. Köln, 2016, pp. 81–83.","apa":"Beutner, M. (2016). Insights in the evaluation results of the SEEL Project. In M. Beutner (Ed.), <i>Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project</i> (pp. 81–83). Köln.","chicago":"Beutner, Marc. “Insights in the Evaluation Results of the SEEL Project.” In <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>, edited by Marc Beutner, 81–83. Köln, 2016.","short":"M. Beutner, in: M. Beutner (Ed.), Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project, Köln, 2016, pp. 81–83.","mla":"Beutner, Marc. “Insights in the Evaluation Results of the SEEL Project.” <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>, edited by Marc Beutner, 2016, pp. 81–83.","bibtex":"@inbook{Beutner_2016, place={Köln}, title={Insights in the evaluation results of the SEEL Project}, booktitle={Sounds and Audios in E-learning scenarios. Results and Discussions on the basis of the SEEl project}, author={Beutner, Marc}, editor={Beutner, MarcEditor}, year={2016}, pages={81–83} }","ama":"Beutner M. Insights in the evaluation results of the SEEL Project. In: Beutner M, ed. <i>Sounds and Audios in E-Learning Scenarios. Results and Discussions on the Basis of the SEEl Project</i>. Köln; 2016:81-83."},"place":"Köln","date_created":"2019-04-12T09:55:50Z","type":"book_chapter","department":[{"_id":"211"}],"status":"public","title":"Insights in the evaluation results of the SEEL Project","year":"2016","author":[{"full_name":"Beutner, Marc","last_name":"Beutner","first_name":"Marc","id":"21118"}],"date_updated":"2022-01-06T07:04:05Z","page":"81 - 83","language":[{"iso":"eng"}],"_id":"8891","user_id":"66030","editor":[{"last_name":"Beutner","first_name":"Marc","full_name":"Beutner, Marc"}]},{"project":[{"name":"SFB 901","_id":"1"},{"_id":"2","name":"SFB 901 - Project Area A"},{"name":"SFB 901 - Subproject A4","_id":"8"}],"quality_controlled":"1","citation":{"ama":"Zimmermann S, Herrmann P, Kundisch D, Nault B. How do different Sources of the Variance of Online Consumer Ratings matter? In: <i>Workshop on IS Design and Economic Behavior (ISDEB)</i>. ; 2016.","bibtex":"@inproceedings{Zimmermann_Herrmann_Kundisch_Nault_2016, title={How do different Sources of the Variance of Online Consumer Ratings matter?}, booktitle={Workshop on IS Design and Economic Behavior (ISDEB)}, author={Zimmermann, Steffen and Herrmann, Philipp and Kundisch, Dennis and Nault, Barrie}, year={2016} }","mla":"Zimmermann, Steffen, et al. “How Do Different Sources of the Variance of Online Consumer Ratings Matter?” <i>Workshop on IS Design and Economic Behavior (ISDEB)</i>, 2016.","chicago":"Zimmermann, Steffen, Philipp Herrmann, Dennis Kundisch, and Barrie Nault. “How Do Different Sources of the Variance of Online Consumer Ratings Matter?” In <i>Workshop on IS Design and Economic Behavior (ISDEB)</i>, 2016.","short":"S. Zimmermann, P. Herrmann, D. Kundisch, B. Nault, in: Workshop on IS Design and Economic Behavior (ISDEB), 2016.","apa":"Zimmermann, S., Herrmann, P., Kundisch, D., &#38; Nault, B. (2016). How do different Sources of the Variance of Online Consumer Ratings matter? In <i>Workshop on IS Design and Economic Behavior (ISDEB)</i>. Ilmenau, Germany.","ieee":"S. Zimmermann, P. Herrmann, D. Kundisch, and B. Nault, “How do different Sources of the Variance of Online Consumer Ratings matter?,” in <i>Workshop on IS Design and Economic Behavior (ISDEB)</i>, Ilmenau, Germany, 2016."},"publication":"Workshop on IS Design and Economic Behavior (ISDEB)","file_date_updated":"2019-01-29T14:38:25Z","department":[{"_id":"276"}],"type":"conference_abstract","date_created":"2018-09-10T13:02:44Z","file":[{"file_name":"Rating Variance_CIST_Abstract.pdf","file_size":83968,"access_level":"closed","relation":"main_file","date_updated":"2019-01-29T14:38:25Z","file_id":"7242","content_type":"application/pdf","success":1,"creator":"abursig","date_created":"2019-01-29T14:38:25Z"}],"has_accepted_license":"1","date_updated":"2022-01-06T07:00:59Z","conference":{"location":"Ilmenau, Germany","name":"Workshop on IS Design and Economic Behavior (ISDEB)"},"author":[{"last_name":"Zimmermann","first_name":"Steffen","full_name":"Zimmermann, Steffen"},{"first_name":"Philipp","last_name":"Herrmann","full_name":"Herrmann, Philipp"},{"id":"21117","full_name":"Kundisch, Dennis","last_name":"Kundisch","first_name":"Dennis"},{"last_name":"Nault","first_name":"Barrie","full_name":"Nault, Barrie"}],"status":"public","year":"2016","title":"How do different Sources of the Variance of Online Consumer Ratings matter?","ddc":["330"],"user_id":"477","language":[{"iso":"eng"}],"_id":"4374"},{"citation":{"apa":"Hegemann, A. (2016). <i>Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?</i> (Vol. 203).","mla":"Hegemann, Annika. <i>Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?</i> Vol. 203, 2016.","ieee":"A. Hegemann, <i>Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?</i>, vol. 203. 2016.","chicago":"Hegemann, Annika. <i>Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?</i> Vol. 203. Arqus, Quantitative Research in Taxation, 2016.","short":"A. Hegemann, Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?, 2016.","ama":"Hegemann A. <i>Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?</i> Vol 203.; 2016.","bibtex":"@book{Hegemann_2016, series={arqus, Quantitative Research in Taxation}, title={Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?}, volume={203}, author={Hegemann, Annika}, year={2016}, collection={arqus, Quantitative Research in Taxation} }"},"department":[{"_id":"187"}],"type":"working_paper","date_created":"2018-10-30T13:07:28Z","intvolume":"       203","date_updated":"2022-01-06T07:01:35Z","author":[{"full_name":"Hegemann, Annika","first_name":"Annika","last_name":"Hegemann"}],"status":"public","year":"2016","title":"Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?","volume":203,"user_id":"21222","series_title":"arqus, Quantitative Research in Taxation","_id":"5020","language":[{"iso":"eng"}]},{"supervisor":[{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"citation":{"apa":"Hegemann, A. (2016). <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn.","ieee":"A. Hegemann, <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn, 2016.","chicago":"Hegemann, Annika. <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn, 2016.","short":"A. Hegemann,  Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung, Universität Paderborn, Paderborn, 2016.","mla":"Hegemann, Annika. <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Universität Paderborn, 2016.","ama":"Hegemann A. <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn; 2016.","bibtex":"@book{Hegemann_2016, place={Paderborn}, title={ Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung}, publisher={Universität Paderborn}, author={Hegemann, Annika}, year={2016} }"},"place":"Paderborn","date_created":"2018-10-30T13:09:07Z","type":"dissertation","department":[{"_id":"187"}],"status":"public","year":"2016","title":" Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung","author":[{"full_name":"Hegemann, Annika","last_name":"Hegemann","first_name":"Annika"}],"date_updated":"2022-01-06T07:01:35Z","_id":"5021","language":[{"iso":"ger"}],"publisher":"Universität Paderborn","user_id":"21222"},{"department":[{"_id":"187"},{"_id":"635"}],"type":"working_paper","date_created":"2018-10-30T13:11:31Z","file":[{"file_id":"19655","success":1,"content_type":"application/pdf","relation":"main_file","date_updated":"2020-09-24T12:41:51Z","file_name":"arqus_206.pdf","access_level":"closed","file_size":940451,"date_created":"2020-09-24T12:41:51Z","creator":"llennard"}],"abstract":[{"text":"The Organisation for Economic Co-Operation and Development (OECD) recently proposed\r\nan interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction\r\nof such an interest deductibility restriction in Germany as a quasi-experiment and find significant\r\ncorporate capital structure responses. Using single entity financial statements and a detailed matching\r\napproach, we find evidence that companies that are affected by the interest barrier reduce their\r\nleverage by 4.7 percentage points more than non-affected companies. The effects are stronger among\r\nnon-financially constrained firms. Our results imply that interest barrier effects on capital structure\r\nhave so far been heavily underestimated.","lang":"eng"}],"citation":{"apa":"Alberternst, S., &#38; Sureth-Sloane, C. (2016). <i>Interest Barrier and Capital Structure Response</i> (Vol. 206).","mla":"Alberternst, Stephan, and Caren Sureth-Sloane. <i>Interest Barrier and Capital Structure Response</i>. Vol. 206, 2016.","ieee":"S. Alberternst and C. Sureth-Sloane, <i>Interest Barrier and Capital Structure Response</i>, vol. 206. 2016.","chicago":"Alberternst, Stephan, and Caren Sureth-Sloane. <i>Interest Barrier and Capital Structure Response</i>. Vol. 206. Arqus, Quantitative Research in Taxation, 2016.","ama":"Alberternst S, Sureth-Sloane C. <i>Interest Barrier and Capital Structure Response</i>. Vol 206.; 2016.","short":"S. Alberternst, C. 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Universität Paderborn, 2016.","apa":"Alberternst, S. (2016). <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn.","ieee":"S. Alberternst, <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn, 2016.","chicago":"Alberternst, Stephan. <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn, 2016.","ama":"Alberternst S. <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn; 2016.","short":"S. 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July (2016): 95–116.","ieee":"G. Schryen, G. Wagner, and A. Schlegel, “Development of two novel face-recognition CAPTCHAs: a security and usability study,” <i>Computers &#38; Security</i>, vol. 60, no. July, pp. 95–116, 2016.","apa":"Schryen, G., Wagner, G., &#38; Schlegel, A. (2016). Development of two novel face-recognition CAPTCHAs: a security and usability study. <i>Computers &#38; Security</i>, <i>60</i>(July), 95–116.","bibtex":"@article{Schryen_Wagner_Schlegel_2016, title={Development of two novel face-recognition CAPTCHAs: a security and usability study}, volume={60}, number={July}, journal={Computers &#38; Security}, publisher={Elsevier}, author={Schryen, Guido and Wagner, Gerit and Schlegel, Alexander}, year={2016}, pages={95–116} }","ama":"Schryen G, Wagner G, Schlegel A. Development of two novel face-recognition CAPTCHAs: a security and usability study. <i>Computers &#38; Security</i>. 2016;60(July):95-116.","mla":"Schryen, Guido, et al. “Development of Two Novel Face-Recognition CAPTCHAs: A Security and Usability Study.” <i>Computers &#38; Security</i>, vol. 60, no. July, Elsevier, 2016, pp. 95–116."},"language":[{"iso":"eng"}],"date_updated":"2022-01-06T07:02:10Z","intvolume":"        60","title":"Development of two novel face-recognition CAPTCHAs: a security and usability study","year":"2016","author":[{"full_name":"Schryen, Guido","last_name":"Schryen","first_name":"Guido","id":"72850"},{"full_name":"Wagner, Gerit","first_name":"Gerit","last_name":"Wagner"},{"first_name":"Alexander","last_name":"Schlegel","full_name":"Schlegel, Alexander"}],"keyword":["CAPTCHA","Usability","Facial features","Gender classiffcation","Age classification","Face recognition reverse Turing test"],"type":"journal_article","department":[{"_id":"277"}],"file":[{"content_type":"application/pdf","file_id":"6029","date_updated":"2018-12-13T15:07:36Z","relation":"main_file","file_size":2983143,"access_level":"open_access","file_name":"cose_991_final.pdf","date_created":"2018-12-07T11:38:19Z","creator":"hsiemes"}],"date_created":"2018-11-14T14:00:47Z","extern":"1","abstract":[{"text":"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.","lang":"eng"}],"issue":"July","publication":"Computers & Security"}]