@inproceedings{9978,
  abstract     = {{Piezoelectric transducers are used in a wide range of applications. Reliability of these transducers is an important aspect in their application. Prognostics, which involve continuous monitoring of the health of technical systems and using this information to estimate the current health state and consequently predict the remaining useful lifetime (RUL), can be used to increase the reliability, safety, and availability of the transducers. This is achieved by utilizing the health state and RUL predictions to adaptively control the usage of the components or to schedule appropriate maintenance without interrupting operation. In this work, a prognostic approach utilizing self-sensing, where electric signals of a piezoelectric transducer are used as the condition monitoring data, is proposed. The approach involves training machine learning algorithms to model the degradation of the transducers through a health index and the use of the learned model to estimate the health index of similar transducers. The current health index is then used to estimate RUL of test components. The feasibility of the approach is demonstrated using piezoelectric bimorphs and the results show that the method is accurate in predicting the health index and RUL.}},
  author       = {{Kimotho, James Kuria and Sextro, Walter and Hemsel, Tobias}},
  booktitle    = {{IEEE Transactions on Reliability}},
  keywords     = {{Estimation of Remaining Useful Lifetime of Piezoelectric Transducers Based on Self-Sensing}},
  pages        = {{1 -- 10}},
  title        = {{{Estimation of Remaining Useful Lifetime of Piezoelectric Transducers Based on Self-Sensing}}},
  doi          = {{10.1109/TR.2017.2710260}},
  year         = {{2017}},
}

@article{5199,
  abstract     = {{This study proposes a simple theoretical framework that allows for assessing financial distress up to five years in advance. We jointly model financial distress by using two of its key driving factors: declining cash-generating ability and insufficient liquidity reserves. The model is based on stochastic processes and incorporates firm-level and industry-sector developments. A large-scale empirical implementation for US-listed firms over the period of 1980-2010 shows important improvements in the discriminatory accuracy and demonstrates incremental information content beyond state-of-the-art accounting and market-based prediction models. Consequently, this study might provide important ex ante warning signals for investors, regulators and practitioners. }},
  author       = {{Klobucnik, Jan and Miersch, David and Sievers, Sönke}},
  journal      = {{SSRN Electronic Journal}},
  keywords     = {{Financial distress prediction, probability of default, accounting information, stochastic processes, simulation}},
  title        = {{{Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence}}},
  year         = {{2017}},
}

@article{6075,
  abstract     = {{For almost three decades, the theory of visual attention (TVA) has been successful in mathematically describing and explaining a wide variety of phenomena in visual selection and recognition with high quantitative precision. Interestingly, the influence of feature contrast on attention has been included in TVA only recently, although it has been extensively studied outside the TVA framework. The present approach further develops this extension of TVA’s scope by measuring and modeling salience. An empirical measure of salience is achieved by linking different (orientation and luminance) contrasts to a TVA parameter. In the modeling part, the function relating feature contrasts to salience is described mathematically and tested against alternatives by Bayesian model comparison. This model comparison reveals that the power function is an appropriate model of salience growth in the dimensions of orientation and luminance contrast. Furthermore, if contrasts from the two dimensions are comb}},
  author       = {{Krüger, Alexander and Tünnermann, Jan and Scharlau, Ingrid}},
  issn         = {{1943-3921}},
  journal      = {{Attention, Perception, & Psychophysics}},
  keywords     = {{Salience, Visual attention, Bayesian inference, Theory of visual attention, Computational modeling, Inference, Object Recognition, Theories, Visual Perception, Visual Attention, Luminance, Perceptual Orientation, Statistical Probability, Stimulus Salience, Computational Modeling}},
  number       = {{6}},
  pages        = {{1593 -- 1614}},
  title        = {{{Measuring and modeling salience with the theory of visual attention.}}},
  doi          = {{10.3758/s13414-017-1325-6}},
  volume       = {{79}},
  year         = {{2017}},
}

@article{3542,
  abstract     = {{We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.


     

















 



 Full Article  
  Figures & data  
 References 
  Citations  
 
 Metrics 
  Reprints & Permissions 
  PDF 
 
 




Abstract


We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.}},
  author       = {{Valentincic, Aljosa and Novak, Ales and Kosi, Urska}},
  journal      = {{Accounting in Europe}},
  keywords     = {{private firms, accounting quality, development of accounting standards, IFRS-like standards, Slovenia}},
  number       = {{3}},
  pages        = {{358--387}},
  title        = {{{Accounting quality in private firms during the transition towards international standards}}},
  doi          = {{10.1080/17449480.2017.1378821}},
  volume       = {{14}},
  year         = {{2017}},
}

@article{43364,
  author       = {{Meschut, Gerson and Schmal, Christopher and Olfermann, Thomas}},
  issn         = {{0043-2288}},
  journal      = {{Welding in the World}},
  keywords     = {{Metals and Alloys, Mechanical Engineering, Mechanics of Materials}},
  number       = {{3}},
  pages        = {{435--442}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Process characteristics and load-bearing capacities of joints welded with elements for the application in multi-material design}}},
  doi          = {{10.1007/s40194-017-0431-3}},
  volume       = {{61}},
  year         = {{2017}},
}

@article{43362,
  author       = {{Sartisson, Vadim and Meschut, Gerson}},
  issn         = {{0043-2288}},
  journal      = {{Welding in the World}},
  keywords     = {{Metals and Alloys, Mechanical Engineering, Mechanics of Materials}},
  number       = {{5}},
  pages        = {{1049--1056}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Self-locking self-pierce riveting: a new self-pierce riveting technology for multi-material applications in lightweight car body structures}}},
  doi          = {{10.1007/s40194-017-0481-6}},
  volume       = {{61}},
  year         = {{2017}},
}

@article{43361,
  author       = {{Nagel, Philipp and Meschut, Gerson}},
  issn         = {{0043-2288}},
  journal      = {{Welding in the World}},
  keywords     = {{Metals and Alloys, Mechanical Engineering, Mechanics of Materials}},
  number       = {{1}},
  pages        = {{215--225}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Combining a high-speed mechanical joining technique with the attachment of functional elements in automotive structures}}},
  doi          = {{10.1007/s40194-017-0528-8}},
  volume       = {{62}},
  year         = {{2017}},
}

@article{43363,
  author       = {{Nagel, Philipp and Meschut, Gerson}},
  issn         = {{0043-2288}},
  journal      = {{Welding in the World}},
  keywords     = {{Metals and Alloys, Mechanical Engineering, Mechanics of Materials}},
  number       = {{5}},
  pages        = {{1057--1067}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Flow drill screwing of fibre-reinforced plastic-metal composites without a pilot hole}}},
  doi          = {{10.1007/s40194-017-0493-2}},
  volume       = {{61}},
  year         = {{2017}},
}

@article{41531,
  author       = {{Wiesener, Markus and Peters, K. and Taube, Alexander and Keller, Adrian and Hoyer, Kay-Peter and Niendorf, Thomas and Grundmeier, Guido}},
  issn         = {{0947-5117}},
  journal      = {{Materials and Corrosion}},
  keywords     = {{Materials Chemistry, Metals and Alloys, Surfaces, Coatings and Films, Mechanical Engineering, Mechanics of Materials, Environmental Chemistry, Materials Chemistry, Metals and Alloys, Surfaces, Coatings and Films, Mechanical Engineering, Mechanics of Materials, Environmental Chemistry, Materials Chemistry, Metals and Alloys, Surfaces, Coatings and Films, Mechanical Engineering, Mechanics of Materials, Environmental Chemistry}},
  number       = {{10}},
  pages        = {{1028--1036}},
  publisher    = {{Wiley}},
  title        = {{{Corrosion properties of bioresorbable FeMn-Ag alloys prepared by selective laser melting}}},
  doi          = {{10.1002/maco.201709478}},
  volume       = {{68}},
  year         = {{2017}},
}

@article{41530,
  author       = {{Hengsbach, Florian and Koppa, Peter and Duschik, Kristina and Holzweissig, Martin Joachim and Burns, Madison and Nellesen, Jens and Tillmann, Wolfgang and Tröster, Thomas and Hoyer, Kay-Peter and Schaper, Mirko}},
  issn         = {{0264-1275}},
  journal      = {{Materials &amp; Design}},
  keywords     = {{Mechanical Engineering, Mechanics of Materials, General Materials Science}},
  pages        = {{136--142}},
  publisher    = {{Elsevier BV}},
  title        = {{{Duplex stainless steel fabricated by selective laser melting - Microstructural and mechanical properties}}},
  doi          = {{10.1016/j.matdes.2017.07.046}},
  volume       = {{133}},
  year         = {{2017}},
}

@inproceedings{17655,
  author       = {{Polevoy, Gleb and de Weerdt, M.M. and Jonker, C.M.}},
  booktitle    = {{Proceedings of the 2016 European Conference on Artificial Intelligence}},
  keywords     = {{agents, action, repeated reciprocation, fixed, floating, network, Nash equilibrium, social welfare, price of anarchy, price of stability, convex combination}},
  pages        = {{417--425}},
  title        = {{{The Game of Reciprocation Habits}}},
  doi          = {{10.3233/978-1-61499-672-9-417}},
  volume       = {{Volume 285: ECAI 2016}},
  year         = {{2016}},
}

@inproceedings{191,
  abstract     = {{One purpose of requirement refinement is that higher-level requirements have to be translated to something usable by developers. Since customer requirements are often written in natural language by end users, they lack precision, completeness and consistency. Although user stories are often used in the requirement elicitation process in order to describe the possibilities how to interact with the software, there is always something unspoken. Here, we present techniques how to automatically refine vague software descriptions. Thus, we can bridge the gap by first revising natural language utterances from higher-level to more detailed customer requirements, before functionality matters. We therefore focus on the resolution of semantically incomplete user-generated sentences (i.e. non-instantiated arguments of predicates) and provide ontology-based gap-filling suggestions how to complete unverbalized information in the user’s demand.}},
  author       = {{Geierhos, Michaela and Bäumer, Frederik Simon}},
  booktitle    = {{Proceedings of the 21st International Conference on Applications of Natural Language to Information Systems (NLDB)}},
  editor       = {{Métais, Elisabeth  and Meziane, Farid  and Saraee, Mohamad  and Sugumaran, Vijayan  and Vadera, Sunil }},
  isbn         = {{978-3-319-41753-0}},
  keywords     = {{Requirement refinement, Concept expansion, Ontology-based instantiation of predicate-argument structure}},
  location     = {{Salford, UK}},
  pages        = {{37--47}},
  publisher    = {{Springer}},
  title        = {{{How to Complete Customer Requirements: Using Concept Expansion for Requirement Refinement}}},
  doi          = {{10.1007/978-3-319-41754-7_4}},
  volume       = {{9612}},
  year         = {{2016}},
}

@article{6071,
  abstract     = {{Particular differences between an object and its surrounding cause salience, guide attention, and improve performance in various tasks. While much research has been dedicated to identifying which feature dimensions contribute to salience, much less regard has been paid to the quantitative strength of the salience caused by feature differences. Only a few studies systematically related salience effects to a common salience measure, and they are partly outdated in the light of new findings on the time course of salience effects. We propose Bundesen’s Theory of Visual Attention (TV A) as a theoretical basis for measuring salience and introduce an empirical and modeling approach to link this theory to data retrieved from temporal-order judgments. With this procedure, TV A becomes applicable to a broad range of salience-related stimulus material. Three experiments with orientation pop-out displays demonstrate the feasibility of the method. A 4th experiment substantiates its applicability t}},
  author       = {{Krüger, Alexander and Tünnermann, Jan and Scharlau, Ingrid}},
  issn         = {{1895-1171}},
  journal      = {{Advances in Cognitive Psychology}},
  keywords     = {{salience, visual attention, Bayesian inference, theory of visual attention, computational modeling, Visual Attention, Computational Modeling, Inference, Judgment, Statistical Probability}},
  number       = {{1}},
  pages        = {{20 -- 38}},
  title        = {{{Fast and conspicuous? Quantifying salience with the theory of visual attention.}}},
  doi          = {{10.5709/acp-0184-1}},
  volume       = {{12}},
  year         = {{2016}},
}

@article{6080,
  abstract     = {{Peripheral visual cues lead to large shifts in psychometric distributions of temporal-order judgments. In one view, such shifts are attributed to attention speeding up processing of the cued stimulus, so-called prior entry. However, sometimes these shifts are so large that it is unlikely that they are caused by attention alone. Here we tested the prevalent alternative explanation that the cue is sometimes confused with the target on a perceptual level, bolstering the shift of the psychometric function. We applied a novel model of cued temporal-order judgments, derived from Bundesen’s Theory of Visual Attention.We found that cue–target confusions indeed contribute to shifting psychometric functions. However, cue-induced changes in the processing rates of the target stimuli play an important role, too. At smaller cueing intervals, the cue increased the processing speed of the target. At larger intervals, inhibition of return was predominant. Earlier studies of cued TOJs were insensitive}},
  author       = {{Tünnermann, Jan and Scharlau, Ingrid}},
  issn         = {{1664-1078}},
  journal      = {{Frontiers in Psychology}},
  keywords     = {{cueing, temporal-order judgements, theory of visual attention (TVA), peripheral cue, processing speed, stimulus encoding, prior entry, Attention, Cues, Face Perception, Judgment}},
  title        = {{{Peripheral visual cues: Their fate in processing and effects on attention and temporal-order perception.}}},
  doi          = {{10.3389/fpsyg.2016.01442}},
  volume       = {{7}},
  year         = {{2016}},
}

@article{43365,
  author       = {{Hörhold, Réjane and Müller, Martin and Merklein, Marion and Meschut, Gerson}},
  issn         = {{0043-2288}},
  journal      = {{Welding in the World}},
  keywords     = {{Metals and Alloys, Mechanical Engineering, Mechanics of Materials}},
  number       = {{3}},
  pages        = {{613--620}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Mechanical properties of an innovative shear-clinching technology for ultra-high-strength steel and aluminium in lightweight car body structures}}},
  doi          = {{10.1007/s40194-016-0313-0}},
  volume       = {{60}},
  year         = {{2016}},
}

@inbook{30993,
  abstract     = {{Kollegiale Kooperation im Lehrerberuf ist ‒ je nach Perspektive ‒ eine Selbstver-
ständlichkeit oder ein beklagenswert seltenes Ereignis. Die Frage danach, wie, wann
und auf welche Weise Lehrkräfte miteinander kooperieren sollten, um das Ziel qua-
litativ hochwertigen Unterrichts zu erreichen, ist jedoch weder theoretisch noch
empirisch hinreichend geklärt. Dieser Umstand macht die kollegiale Kooperation
zu einer bedeutsamen Herausforderung der Schulentwicklung und es lohnt sich,
Wesen und Wert der Lehrerkooperation sowie die mit ihr verbundenen Wünsche
und Hoffnungen näher in den Blick zu nehmen. Zwar agieren Lehrerinnen und
Lehrer innerhalb des „Kooperationssystems Schule“, in welchem alle Beteiligten auf
ein gemeinsames Ziel – die Ausbildung der Schülerinnen und Schüler – hinarbei-
ten (siehe Abschnitt 1), Einzelvergleiche zwischen unterschiedlichen Schulen zeigen
jedoch deutlich auf, dass die Potenziale unterrichtsbezogener Zusammenarbeit häu-
fig nicht ausgeschöpft werden. Beispielhaft skizziert dieses Kapitel daher die kolle-
giale Kooperation als wichtigstes Element sogenannter „Problemlöseschulen“ und
stellt ein Prozess- und Ertragsmodell zur unterrichtsbezogenen Lehrerkooperation
vor (Abschnitte 2 & 3). Es folgt eine umfangreiche Auseinandersetzung mit Formen
und Systematiken zur Rahmung und Messung gemeinschaftlicher Entwicklungspro-
zesse (Abschnitt 4), wobei das zuvor entfaltete Kooperationsmodell einen gemein-
samen Bezugspunkt bildet. In den Bei-trag eingeflochten sind ausgewählte Ge- und
Misslingensbedingungen der kollegialen Kooperation im Lehrerberuf, deren Kennt-
nis die KMK-Standards zur Lehrerbildung explizit einfordern.}},
  author       = {{Kullmann, Harry}},
  booktitle    = {{Beruf Lehrer/Lehrerin. Ein Studienbuch}},
  editor       = {{Rothland, Martin}},
  isbn         = {{978-3-8252-8680-4}},
  keywords     = {{Kooperation, Problemlöseschule, Prozess- und Ertragsmodell zur Lehrerkooperation, Unterrichtsstudie/Lesson Study, Professionelle Lerngemeinschaft, Community of Practice, Modellierung von Intensität und Wertigkeit der Kooperation}},
  pages        = {{333–349}},
  publisher    = {{Waxmann}},
  title        = {{{Kollegiale Kooperation im Lehrerberuf}}},
  year         = {{2016}},
}

@article{5679,
  abstract     = {{Cloud computing promises the flexible delivery of computing services in a pay-as-you-go manner. It allows customers to easily scale their infrastructure and save on the overall cost of operation. However Cloud service offerings can only thrive if customers are satisfied with service performance. Allow-ing instantaneous access and flexible scaling while maintaining the service levels and offering competitive prices poses a significant challenge to Cloud Computing providers. Furthermore services will remain available in the long run only if this business generates a stable revenue stream. To address these challenges we introduce novel policy-based service admission control mod-els that aim at maximizing the revenue of Cloud providers while taking in-formational uncertainty regarding resource requirements into account. Our evaluation shows that policy-based approaches statistically significantly out-perform first come first serve approaches, which are still state of the art. Furthermore the results give insights in how and to what extent uncertainty has a negative impact on revenue.}},
  author       = {{Püschel, Tim and Schryen, Guido and Hristova, Diana and Neumann, Dirk}},
  journal      = {{European Journal of Operational Research}},
  keywords     = {{admission control, informational uncertainty, revenue management, cloud computing}},
  number       = {{2}},
  pages        = {{637--647}},
  publisher    = {{Elsevier}},
  title        = {{{Revenue Management for Cloud Computing Providers: Decision Models for Service Admission Control under Non-probabilistic Uncertainty}}},
  volume       = {{244}},
  year         = {{2015}},
}

@inproceedings{4463,
  abstract     = {{Academic success in Higher Education is influenced by a number of different factors. This paper tackles the question if the individual levels of motivation, anxiety, enjoyment and self-efficacy, measured immediately before entering university, influence the probability of academic success. Former studies have shown an influence of the high school grade, the learning environment and motivational variables. They do not investigate, however, the individual levels of the mentioned constructs before the beginning of the studies. This research was conducted at the University of St. Gallen/Switzerland. The sample includes 695 first-year students who provided information about the individual level of the mentioned constructs. 
Descriptive statistics show that on average the students are highly motivated, have a high level of self-efficacy and are looking forward to their studies before their beginning. Yet, there are students who have a high level of fear of failure in the study in spite of their high motivation and self-efficacy. A logistic regression shows that there is a significant effect of fear of failure on the probability of study success. This paper shows that fear of failure can increase the probability of academic failure and thus become a self-fulfilling prophecy. It confirms fear as an important factor for academic success. Furthermore, other important factors for academic success, for example the high school grade, could be confirmed in this study}},
  author       = {{Brahm, Taiga and Jenert, Tobias and Wagner, Dietrich}},
  keywords     = {{Quantitative methods, Student learning, Emotion and Cognition, Social sciences, Higher education, Motivation and Emotion, Fear of Failure}},
  location     = {{Zypern}},
  title        = {{{The self-fulfilling prophecy of fear of academic failure}}},
  year         = {{2015}},
}

@inproceedings{5618,
  abstract     = {{Literature reviews play an important role in the development of knowledge. Yet, we observe a lack of theoretical underpinning of and epistemological insights into how literature reviews can contribute to knowledge creation and have actually contributed in the IS discipline. To address these theoretical and empirical research gaps, we suggest a novel epistemological model of literature reviews. This model allows us to align different contributions of literature reviews with their underlying knowledge conversions - thereby building a bridge between the previously largely unconnected fields of literature reviews and epistemology. We evaluate the appropriateness of the model by conducting an empirical analysis of 173 IS literature reviews which were published in 39 pertinent IS journals between 2000 and 2014. Based on this analysis, we derive an epistemological taxonomy of IS literature reviews, which complements previously suggested typologies.}},
  author       = {{Schryen, Guido and Wagner, Gerit and Benlian, Alexander}},
  booktitle    = {{International Conference on Information Systems (ICIS)}},
  keywords     = {{Literature review, Research methods/methodology, Theory of knowledge}},
  title        = {{{Theory of Knowledge for Literature Reviews: An Epistemological Model, Taxonomy and Empirical Analysis of IS Literature}}},
  year         = {{2015}},
}

@article{29755,
  abstract     = {{Im Sinne eines Scholarship of Teaching and Learning wird in diesem Aufsatz die Neugestaltung einer eigenständig durchgeführten Lehrveranstaltung im Bereich der Forschungsmethoden empirisch untersucht. Die neugestaltete Lehrveranstaltung integriert sowohl direkt-instruktionale als auch kooperativ-offene Sitzungsformate und wird mit einer thematisch ähnlichen Lehrveranstaltung des Jahres 2012 verglichen, welche fast ausschließlich im Vorlesungsstil (direkt-instruktional) gehalten wurde. Im Mittelpunkt des Evaluationsvorhabens standen folgende Forschungsfragen: (1) Unterscheiden sich die summativen Evaluationen der Lehrveranstaltungen der Jahre 2012 und 2014 in den Variablen subjektiver Lernerfolg, Motivation zur selbstständigen Auseinandersetzung mit den Inhalten sowie Gesamteindruck des Seminars?, (2) Welchen Einfluss hat die Form der Sitzungsgestaltung (direkt-instruktional vs. kooperativ-offen) auf das Erleben von Kompetenz, Autonomie und sozialer Eingebundenheit?, (3) Welche Form der Sitzungsgestaltung wird von den Studierenden stärker akzeptiert? und (4) Welchen Einfluss hat die Form der Sitzungsgestaltung auf den subjektiven Lernerfolg der Studierenden? Empirisch zeigte sich, dass die neugestaltete Lehrveranstaltung des Jahres 2014 von den Studierenden in fast allen Variablen als lernwirksamer eingeschätzt wurde. Des Weiteren ergaben sich Hinweise, dass sich kooperativ-offene Sitzungsformate positiv auf motivationale Ausgangsbedingungen auswirken.}},
  author       = {{Goller, Michael}},
  journal      = {{die hochschullehre}},
  keywords     = {{Direkte Instruktion, Evaluation, Kooperatives Lernen, Methodenausbildung, Paderborn, Scholarship of Teaching and Learning}},
  title        = {{{Zum Einfluss des didaktischen Designs auf das (motivationale) Erleben von Lehrveranstaltungen: Eine quantitative Fallstudie im Rahmen der Methodeneinführung in den Bildungswissenschaften}}},
  year         = {{2015}},
}

