@book{30291, abstract = {{The volume comprises a variety of research approaches that seek to explore and understand employees’ learning and development through and for work. Working life reveals challenges through technological, economic and societal development that can only rudimentarily be addressed by formal education and training. Workplace learning becomes more and more important for employees and enterprises to successfully cope with these challenges. Workplace learning is a steadily growing field of educational research but it lacks so far a scholastic canon – there is rather a diversity of research approaches. This volume reflects this diversity by bringing together researchers from different countries and different theoretical backgrounds, presenting their current research on topics that all are relevant for understanding presages, processes and outcomes of workplace learning. Hence, this volume is of relevance for researchers as well as practitioners in the field and policy makers.}}, editor = {{Harteis, Christian and Gijbels, David and Kyndt, Eva}}, isbn = {{9783030895815}}, issn = {{2210-5549}}, keywords = {{new generation of researchersthe team level of workplace learningindividual level of workplace learningorganizational level of workplace learningsocietal level of workplace learninginterdependent cross-level research approachesWork AgencyWork-life perspectivesTeam learningTeam climateSocial influences on team learningKnowledge construction in teamsLearning cultureAcknowledgement of competencesTechnology and professional learningCreation of a learning eco-systemDiversity as a challenge for organisationsHigher education as preparation for WPLSocial support in networks and professional learningvocational and professional education}}, publisher = {{Springer International Publishing}}, title = {{{Research Approaches on Workplace Learning}}}, doi = {{10.1007/978-3-030-89582-2}}, year = {{2022}}, } @article{3699, abstract = {{When taxes on capital or wealth are levied, in most countries companies have to be assessed in terms of their market value (MV). Estimating the MV of private companies for tax purposes is a challenging task for tax authorities as MVs are not available. In this study, I empirically analyse to what extent an accounting-based tax valuation method for private companies, a simplified residual income model, succeeds in matching the MV. I refer to the mandatory Standardised Combination Model that is a special case of methods commonly used in several countries. In the absence of market prices for private companies, I use a sample of small German public companies as a proxy. I validate this approach using a sensitivity analysis that involves matching the sample of public companies with that of private companies. The results imply that the mandatory Standardised Combination Model leads to a severe unequal treatment not only between public and private companies but also among private companies across and within industries. Furthermore, I simulate the effects of variation in the key parameters and highlight their impact on the approximation quality of the Standardised Combination Method. The findings are relevant to tax reform discussions as well as to tax policy-makers and practitioners in many countries.}}, author = {{Müller, Jens}}, journal = {{European Accounting Review}}, keywords = {{Challenge of Assessing, Tax Purposes}}, number = {{1}}, pages = {{117----141}}, title = {{{The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience}}}, year = {{2014}}, } @inproceedings{11841, abstract = {{Recently, substantial progress has been made in the field of reverberant speech signal processing, including both single- and multichannel de-reverberation techniques, and automatic speech recognition (ASR) techniques robust to reverberation. To evaluate state-of-the-art algorithms and obtain new insights regarding potential future research directions, we propose a common evaluation framework including datasets, tasks, and evaluation metrics for both speech enhancement and ASR techniques. The proposed framework will be used as a common basis for the REVERB (REverberant Voice Enhancement and Recognition Benchmark) challenge. This paper describes the rationale behind the challenge, and provides a detailed description of the evaluation framework and benchmark results.}}, author = {{Kinoshita, Keisuke and Delcroix, Marc and Yoshioka, Takuya and Nakatani, Tomohiro and Habets, Emanuel and Haeb-Umbach, Reinhold and Leutnant, Volker and Sehr, Armin and Kellermann, Walter and Maas, Roland and Gannot, Sharon and Raj, Bhiksha}}, booktitle = {{ IEEE Workshop on Applications of Signal Processing to Audio and Acoustics }}, keywords = {{Reverberant speech, dereverberation, ASR, evaluation, challenge}}, pages = {{ 22--23 }}, title = {{{The reverb challenge: a common evaluation framework for dereverberation and recognition of reverberant speech}}}, year = {{2013}}, }