@inproceedings{5675,
  abstract     = {{When responding to natural disasters, professional relief units are often supported by many volunteers which are not affiliated to humanitarian organizations. The effective coordination of these volunteers is crucial to leverage their capabilities and to avoid conflicts with professional relief units. In this paper, we empirically identify key requirements that professional relief units pose on this coordination. Based on these requirements, we suggest a decision model. We computationally solve a real-world instance of the model and empirically validate the computed solution in interviews with practitioners. Our results show that the suggested model allows for solving volunteer coordination tasks of realistic size near-optimally within short time, with the determined solution being well accepted by practitioners. We also describe in this article how the suggested decision support model is integrated in the volunteer coordination system which we develop in joint cooperation with a disaster management authority and a software development company.}},
  author       = {{Rauchecker, Gerhard and Schryen, Guido}},
  booktitle    = {{Proceedings of the 15th International Conference on Information Systems for Crisis Response and Management}},
  keywords     = {{Coordination of spontaneous volunteers, volunteer coordination system, decision support, scheduling optimization model, linear programming}},
  location     = {{Rochester, NY, USA}},
  title        = {{{Decision Support for the Optimal Coordination of Spontaneous Volunteers in Disaster Relief}}},
  year         = {{2018}},
}

@inproceedings{4349,
  abstract     = {{Physician Review Websites allow users to evaluate their experiences with health services. As these evaluations are regularly contextualized with facts from users’ private lives, they often accidentally disclose personal information on the Web. This poses a serious threat to users’ privacy. In this paper, we report on early work in progress on “Text Broom”, a tool to detect privacy breaches in user-generated texts. For this purpose, we conceptualize a pipeline which combines methods of Natural Language Processing such as Named Entity Recognition, linguistic patterns and domain-specific Machine Learning approaches which have the potential to recognize privacy violations with wide coverage. A prototypical web application is openly accesible.}},
  author       = {{Bäumer, Frederik Simon and Kersting, Joschka and Orlikowski, Matthias and Geierhos, Michaela}},
  booktitle    = {{Proceedings of the Posters and Demos Track of the 14th International Conference on Semantic Systems co-located with the 14th International Conference on Semantic Systems (SEMANTiCS 2018)}},
  editor       = {{Khalili, Ali and Koutraki, Maria}},
  issn         = {{1613-0073}},
  keywords     = {{Detection of Privacy Violations, Physician Reviews}},
  location     = {{Vienna, Austria}},
  publisher    = {{CEUR-WS.org}},
  title        = {{{Towards a Multi-Stage Approach to Detect Privacy Breaches in Physician Reviews}}},
  volume       = {{2198}},
  year         = {{2018}},
}

@article{34498,
  abstract     = {{Ample empirical research from regular school settings documents reciprocal effects between academic performance and academic self-concept of ability (ASC), supporting what is known as a reciprocal effects model (REM). The present article investigates a REM in the domain of reading performance in a sample of elementary students with special educational needs in learning (SEN-L) who received special educational support in exclusive versus inclusive settings (N = 446). In exclusive settings, SEN-L students attend special schools and are completely separated from regular students. By contrast, SEN-L students in inclusive settings attend regular schools and are educated in classes with regular students. In both settings, SEN-L students are not graded and taught based on individual learning goals, which may affect reciprocal effects between ASC and reading performance. In addition, given that special education for SEN-L students relies heavily on individual reference standards to evaluate performance, we tested individual performance growth of SEN-L students as a predictor of ASC. Analyses of a longitudinal dataset across 3rd and 4th grade revealed some cross-lagged effects and an effect of performance growth on ASC in exclusive settings in particular. The discussion focuses on the role of individualized instruction, grades, peer groups, and individual versus social reference standards for reciprocal effects between ASC and performance as well as practical implications.
}},
  author       = {{Gorges, Julia and Neumann, Phillip and Wild, Elke and Stranghöner, Daniela and Lütje-Klose, Birgit}},
  issn         = {{1041-6080}},
  journal      = {{Learning and Individual Differences}},
  keywords     = {{BiLieF, Special educational needs, Learning disability, Academic selfconcept of ability, Reciprocal effects model, Inclusive education}},
  pages        = {{11--20}},
  publisher    = {{Elsevier BV}},
  title        = {{{Reciprocal effects between self-concept of ability and performance: A longitudinal study of children with learning disabilities in inclusive versus exclusive elementary education}}},
  doi          = {{10.1016/j.lindif.2017.11.005}},
  volume       = {{61}},
  year         = {{2018}},
}

@article{48526,
  author       = {{Hubner-Benz, Sylvia and Baum, Matthias}},
  issn         = {{1742-5360}},
  journal      = {{International Journal of Entrepreneurial Venturing}},
  keywords     = {{Management of Technology and Innovation, Strategy and Management, Business and International Management}},
  number       = {{4}},
  publisher    = {{Inderscience Publishers}},
  title        = {{{Effectuation, entrepreneurs' leadership behaviour, and employee outcomes: a conceptual model}}},
  doi          = {{10.1504/ijev.2018.093917}},
  volume       = {{10}},
  year         = {{2018}},
}

@article{40583,
  author       = {{Antonietti, Markus and Lopez Salas, Nieves and Primo, Ana}},
  issn         = {{0935-9648}},
  journal      = {{Advanced Materials}},
  keywords     = {{Mechanical Engineering, Mechanics of Materials, General Materials Science}},
  number       = {{13}},
  publisher    = {{Wiley}},
  title        = {{{Adjusting the Structure and Electronic Properties of Carbons for Metal‐Free Carbocatalysis of Organic Transformations}}},
  doi          = {{10.1002/adma.201805719}},
  volume       = {{31}},
  year         = {{2018}},
}

@article{41527,
  author       = {{Engelkemeier, Katja and Hoyer, Kay-Peter and Schaper, Mirko}},
  issn         = {{0167-577X}},
  journal      = {{Materials Letters}},
  keywords     = {{Mechanical Engineering, Mechanics of Materials, Condensed Matter Physics, General Materials Science}},
  pages        = {{752--756}},
  publisher    = {{Elsevier BV}},
  title        = {{{Influence of sp3/sp2-carbon ratio of vertically standing carbon nanostructures produced by pulsed laser-treatment on PAN-based carbon fibers}}},
  doi          = {{10.1016/j.matlet.2018.11.041}},
  volume       = {{236}},
  year         = {{2018}},
}

@article{46005,
  author       = {{Pan, Ying and Wan, Tao and Du, Haiwei and Qu, Bo and Wang, Danyang and Ha, Tae-Jun and Chu, Dewei}},
  issn         = {{0925-8388}},
  journal      = {{Journal of Alloys and Compounds}},
  keywords     = {{Materials Chemistry, Metals and Alloys, Mechanical Engineering, Mechanics of Materials}},
  pages        = {{496--503}},
  publisher    = {{Elsevier BV}},
  title        = {{{Mimicking synaptic plasticity and learning behaviours in solution processed SnO2 memristor}}},
  doi          = {{10.1016/j.jallcom.2018.05.092}},
  volume       = {{757}},
  year         = {{2018}},
}

@article{31807,
  abstract     = {{Drawing upon recent advances in machine learning and natural language processing, we introduce new tools that automatically ingest, parse, disambiguate, and build an updated database using U.S. patent data. The tools identify unique inventor, assignee, and location entities mentioned on each granted U.S. patent from 1976 to 2016. We describe data flow, algorithms, user interfaces, descriptive statistics, and a novelty measure based on the first appearance of a word in the patent corpus. We illustrate an automated coinventor network mapping tool and visualize trends in patenting over the last 40 years.}},
  author       = {{Balsmeier, Benjamin and Assaf, Mohamad and Chesebro, Tyler and Fierro, Gabe and Johnson, Kevin and Johnson, Scott and Li, Guan‐Cheng and Lück, Sonja and O'Reagan, Doug and Yeh, Bill and Zang, Guangzheng and Fleming, Lee}},
  issn         = {{1058-6407}},
  journal      = {{Journal of Economics & Management Strategy}},
  keywords     = {{Management of Technology and Innovation, Strategy and Management, Economics and Econometrics, General Business, Management and Accounting, General Medicine}},
  number       = {{3}},
  pages        = {{535--553}},
  publisher    = {{Wiley}},
  title        = {{{Machine learning and natural language processing on the patent corpus: Data, tools, and new measures}}},
  doi          = {{10.1111/jems.12259}},
  volume       = {{27}},
  year         = {{2018}},
}

@inbook{57891,
  abstract     = {{This article provides an insight into a qualitative research project concerning music educational practices with mobile music technologies. Based on social systems theory, this grounded-theory study observes how groups in two extracurricular music classes construct different technologies (e. g., iPads, mixers, ear phones) within the emergence of (reflexive) expectations as social structures. The results reveal five categories of technologies: technology as an instrument-toy-alternator that supports motivation, as a medium for knowledge and learning, as an adjusting device used for socio-aesthetic decision making, as a didactical tool for task-based situations, and as an isolator for inner differentiation by focusing aural perception. (DIPF/Orig.)}},
  author       = {{Godau, Marc}},
  booktitle    = {{Musikpädagogik und Kulturwissenschaft}},
  editor       = {{Cvetko, Alexander J. and Rolle, Christian}},
  keywords     = {{Musical education, Musikpädagogik, Musikunterricht, Deployment of media, Medien, Medieneinsatz, Mobile Computing, Music lessons, Qualitative Forschung, Qualitative research, Teaching of music, Use of media}},
  pages        = {{237–249}},
  publisher    = {{Waxmann}},
  title        = {{{Apps in der musikpädagogischen Praxis. Eine explorative Studie zur kommunikativen Konstruktion von mobilen Technologien im schulischen Nachmittagsbereich}}},
  volume       = {{38}},
  year         = {{2018}},
}

@inbook{57889,
  abstract     = {{During the past decade, there has been an increase of pedagogical research under conditions of posthuman theories, such as the Actor Network Theory or post-phenomenology. Yet, there has not been much research on the materiality of music pedagogical practices. This article introduces an ongoing grounded-theory study on the role of things (e.g., music instruments, black board, or digital devices) within the music classroom. Results from the analysis of group discussions and interviews with student teachers show tensions between personal preferences, school conventions, and material conventions within the process of introducing things into the classroom. (DIPF/Orig.)}},
  author       = {{Godau, Marc}},
  booktitle    = {{Soziale Aspekte des Musiklernens}},
  editor       = {{Clausen, Bernd and Dreßler, Susanne}},
  keywords     = {{Interview, Lehrer, Musical education, Musikpädagogik, Musikunterricht, Teacher, Music lessons, Qualitative Forschung, Qualitative research, Teaching of music, Object, Objekt, Ding, Handlung, Practice, Praxis, Probationary teacher training, Referendariat}},
  pages        = {{43–55}},
  publisher    = {{Waxmann}},
  title        = {{{Wie kommen die Dinge in den Musikunterricht? Zur Materialität musikpädagogischer Praxis am Beispiel divergierender Orientierungen im Kontext unterrichtsbezogenen Handelns angehender Lehrkräfte}}},
  year         = {{2018}},
}

@inbook{57890,
  abstract     = {{Within recent years, research on music learning in groups has increased. But the distinction between collaboration and cooperation is mostly unclear. This article aims to distinguish both concepts by presenting a study on popular music learning in groups (Godau, 2017) based on elements of the learning approach in Musical Futures (Green, 2008). As a result, the two concepts are seen as complementary. They form the poles of a continuum of collective learning: Collaboration characterizes the collective action toward the common goal. By contrast, cooperation occurs when group members act separately toward achieving the common goal. (DIPF/Orig.)}},
  author       = {{Godau, Marc}},
  booktitle    = {{Soziale Aspekte des Musiklernens}},
  editor       = {{Clausen, Bernd and Dreßler, Susanne}},
  keywords     = {{Kollaboration, Musik, Learning, Lernen, Musical education, Musikpädagogik, Pop music, Popmusik, Popular Music, Studie, Musikunterricht, Music lessons, Qualitative Forschung, Qualitative research, Teaching of music, Constructivism, Cooperation, Cooperative learning, Gruppe, Klassenmusizieren, Konstruktivismus, Kooperation, Kooperatives Lernen, Learning psychology, Lernpsychologie, Psychology of learning}},
  pages        = {{131–144}},
  publisher    = {{Waxmann}},
  title        = {{{Kollaboration und Kooperation beim Klassenmusizieren mit Populärer Musik. Musikmachen in der Schule im Spannungsfeld von Lernen mit der Gruppe und für die Gruppe}}},
  year         = {{2018}},
}

@inproceedings{1156,
  abstract     = {{In this paper, we present an IoT architecture which handles stream sensor data of air pollution. Particle pollution is known as a serious threat to human health. Along with developments in the use of wireless sensors and the IoT, we propose an architecture that flexibly measures and processes stream data collected in real-time by movable and low-cost IoT sensors. Thus, it enables a wide-spread network of wireless sensors that can follow changes in human behavior. Apart from stating reasons for the need of such a development and its requirements, we provide a conceptual design as well as a technological design of such an architecture. The technological design consists of Kaa and Apache Storm which can collect air pollution information in real-time and solve various problems to process data such as missing data and synchronization. This enables us to add a simulation in which we provide issues that might come up when having our architecture in use. Together with these issues, we state r easons for choosing specific modules among candidates. Our architecture combines wireless sensors with the Kaa IoT framework, an Apache Kafka pipeline and an Apache Storm Data Stream Management System among others. We even provide open-government data sets that are freely available.}},
  author       = {{Kersting, Joschka and Geierhos, Michaela and Jung, Hanmin and Kim, Taehong}},
  booktitle    = {{Proceedings of the 2nd International Conference on Internet of Things, Big Data and Security}},
  editor       = {{Ramachandran, Muthu and Méndez Muñoz, Víctor and Kantere, Verena and Wills, Gary and Walters, Robert and Chang, Victor}},
  isbn         = {{978-989-758-245-5}},
  keywords     = {{Wireless Sensor Network, Internet of Things, Stream Data, Air Pollution, DSMS, Real-time Data Processing}},
  location     = {{Porto, Portugal}},
  pages        = {{117--124}},
  publisher    = {{SCITEPRESS}},
  title        = {{{Internet of Things Architecture for Handling Stream Air Pollution Data}}},
  doi          = {{10.5220/0006354801170124}},
  year         = {{2017}},
}

@inproceedings{17653,
  author       = {{Polevoy, Gleb and de Weerdt, M.M.}},
  booktitle    = {{Proceedings of the 29th Benelux Conference on Artificial Intelligence}},
  keywords     = {{interaction, reciprocation, contribute, shared effort, curbing, convergence, threshold, Nash equilibrium, social welfare, efficiency, price of anarchy, price of stability}},
  publisher    = {{Springer}},
  title        = {{{Reciprocation Effort Games}}},
  year         = {{2017}},
}

@inproceedings{17654,
  author       = {{Polevoy, Gleb and de Weerdt, M.M.}},
  booktitle    = {{Proceedings of the 29th Benelux Conference on Artificial Intelligence}},
  keywords     = {{agents, projects, contribute, shared effort game, competition, quota, threshold, Nash equilibrium, social welfare, efficiency, price of anarchy, price of stability}},
  publisher    = {{Springer}},
  title        = {{{Competition between Cooperative Projects}}},
  year         = {{2017}},
}

@techreport{20868,
  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       = {{Sievers, Sönke and Klobucnik, Jan and Miersch, David}},
  keywords     = {{Financial distress prediction, probability of default, accounting information, stochastic processes, simulation}},
  pages        = {{84}},
  title        = {{{Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence}}},
  doi          = {{10.2139/ssrn.2237757}},
  year         = {{2017}},
}

@article{9862,
  abstract     = {{In order to improve the credibility of modern simulation tools, uncertainties of different kinds have to be considered. This work is focused on epistemic uncertainties in the framework of continuum mechanics, which are taken into account by fuzzy analysis. The underlying min-max optimization problem of the extension principle is approximated by α-discretization, resulting in a separation of minimum and maximum problems. To become more universal, so-called quantities of interest are employed, which allow a general formulation for the target problem of interest. In this way, the relation to parameter identification problems based on least-squares functions is highlighted. The solutions of the related optimization problems with simple constraints are obtained with a gradient-based scheme, which is derived from a sensitvity analysis for the target problem by means of a variational formulation. Two numerical examples for the fuzzy analysis of material parameters are concerned with a necking problem at large strain elastoplasticity and a perforated strip at large strain hyperelasticity to demonstrate the versatility of the proposed variational formulation. }},
  author       = {{Mahnken, Rolf}},
  issn         = {{ 2325-3444}},
  journal      = {{Mathematics and Mechanics of complex systems}},
  keywords     = {{fuzzy analysis, α-level optimization, quantities of interest, optimization with simple constraints, large strain elasticity, large strain elastoplasticity}},
  number       = {{3-4}},
  title        = {{{"A variational formulation for fuzzy analysis in continuum mechanics"}}},
  volume       = {{5}},
  year         = {{2017}},
}

@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.


     

















 



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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}},
}

