---
_id: '64798'
abstract:
- lang: eng
  text: "Lead-containing piezoelectric ceramics are still the base for today’s ultrasonic
    transducers used in broad applications. This is partly due to missing powerful
    lead-free piezoelectric ceramic parts in the commercial market. There has been
    much research on lead-free materials but developing them into marketable parts
    seems to be an ongoing process. The actual exemption of ROHS has expired, but
    as the new exemption has already been requested, ceramic suppliers keep on selling
    lead containing products. Nevertheless, these should be replaced by lead-free
    alternatives for environmental and health issues. \r\nThis contribution focuses
    on exploring the technological readiness level of lead-free hard piezoceramics
    for prestressed ultrasonic transducers. A small series of bolted Langevin transducers
    was set up with standard PZT material and three commercial lead-free variants.
    Results of the building process from individual ring ceramic characteristics to
    transducer load tests are presented. The main finding of this study is that the
    lead-free materials technically can compete with the standard PZT for medium-power
    applications. Some adaptations in the ultrasonic system must be done: the geometry
    must be altered to fit resonance frequency, and higher voltages or thinner ceramics
    are needed to achieve the same vibration level at low load. For reaching same
    power, the volume of lead-free ceramics must be 1.5 to 3 times larger. As already
    promoted in literature, mechanical losses at high vibration levels are smaller
    for the lead-free materials. This might help to argument lead-free piezoelectric
    materials in some applications.\r\n\r\nReferences\r\n1.\tDirective 2011/65/EU
    of the European Parliament and of the Council of 8 June 2011 on the Restriction
    of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment.
    EUR-Lex Document 02011L0065-20240801. Available online: http://data.europa.eu/eli/dir/2011/65/2024-08-01
    (accessed on 24 January 2025).\r\n2.\tLangevin, P. (1918) Method and Apparatus
    for Transmitting and Receiving Submarine Elastic Waves Using the Piezoelectric
    Properties of Quartz. French Patent Office; Patent No. FR505703.\r\n3.\tHemsel,
    T.; Twiefel, J. (2023) Piezoelectric Ultrasonic Power Transducers. In Encyclopedia
    of Materials: Electronics; Academic Press: Oxford, UK; pp. 276–285. https://doi.org/10.1016/b978-0-12-819728-8.00047-4.\r\n4.\tATHENA
    Technologie Beratung GmbH (2025) Description of Ultrasound Generator. Available
    online: http://shop.myathena.de/epages/12074748.sf/de_DE/?ObjectPath=/Shops/12074748/Products/AM200
    (accessed on 13 January 2025).\r\n5.\tLittmann, W.; Hemsel, T.; Kauczor, C.; Wallaschek,
    J.; Sinha, W. (2003) Load-adaptive phase-controller for resonant driven piezoelectric
    devices. Proc. World Congr. Ultrason. 2003, 48, 547–550.\r\n6.\tScheidemann, C.,
    Bornmann, P., Littmann, W., & Hemsel, T. (2025). Lead-Free Ceramics in Prestressed
    Ultrasonic Transducers. Actuators, 14(2), 55. https://doi.org/10.3390/act14020055\r\n"
author:
- first_name: Claus
  full_name: Scheidemann, Claus
  id: '38259'
  last_name: Scheidemann
- first_name: Peter
  full_name: Bornmann, Peter
  last_name: Bornmann
- first_name: Walter
  full_name: Littmann, Walter
  last_name: Littmann
- first_name: Tobias
  full_name: Hemsel, Tobias
  id: '210'
  last_name: Hemsel
citation:
  ama: 'Scheidemann C, Bornmann P, Littmann W, Hemsel T. Bolted Langevin transducers
    with leadfree piezoelectric ceramics. In: ; 2025.'
  apa: Scheidemann, C., Bornmann, P., Littmann, W., &#38; Hemsel, T. (2025). <i>Bolted
    Langevin transducers with leadfree piezoelectric ceramics</i>. International Workshop
    on Piezoelectric Materials and Applications in Actuators (IWPMA), Vilnius, Lithuania.
  bibtex: '@inproceedings{Scheidemann_Bornmann_Littmann_Hemsel_2025, title={Bolted
    Langevin transducers with leadfree piezoelectric ceramics}, author={Scheidemann,
    Claus and Bornmann, Peter and Littmann, Walter and Hemsel, Tobias}, year={2025}
    }'
  chicago: Scheidemann, Claus, Peter Bornmann, Walter Littmann, and Tobias Hemsel.
    “Bolted Langevin Transducers with Leadfree Piezoelectric Ceramics,” 2025.
  ieee: C. Scheidemann, P. Bornmann, W. Littmann, and T. Hemsel, “Bolted Langevin
    transducers with leadfree piezoelectric ceramics,” presented at the International
    Workshop on Piezoelectric Materials and Applications in Actuators (IWPMA), Vilnius,
    Lithuania, 2025.
  mla: Scheidemann, Claus, et al. <i>Bolted Langevin Transducers with Leadfree Piezoelectric
    Ceramics</i>. 2025.
  short: 'C. Scheidemann, P. Bornmann, W. Littmann, T. Hemsel, in: 2025.'
conference:
  end_date: 2025-07-03
  location: Vilnius, Lithuania
  name: International Workshop on Piezoelectric Materials and Applications in Actuators
    (IWPMA)
  start_date: 2025-07-01
date_created: 2026-03-02T10:39:40Z
date_updated: 2026-03-02T11:04:56Z
ddc:
- '620'
department:
- _id: '151'
file:
- access_level: open_access
  content_type: application/pdf
  creator: hemsel
  date_created: 2026-03-02T10:37:46Z
  date_updated: 2026-03-02T11:00:37Z
  file_id: '64799'
  file_name: IWPMA_2025_Hemsel.pdf
  file_size: 1812289
  relation: main_file
file_date_updated: 2026-03-02T11:00:37Z
has_accepted_license: '1'
keyword:
- lead free piezoelectric ceramics
- bolted Langevin transducer
- medium power ultrasound.
language:
- iso: eng
oa: '1'
status: public
title: Bolted Langevin transducers with leadfree piezoelectric ceramics
type: conference
user_id: '210'
year: '2025'
...
---
_id: '62643'
author:
- first_name: Tobias
  full_name: Schwabe, Tobias
  id: '39217'
  last_name: Schwabe
- first_name: Christian
  full_name: Kress, Christian
  id: '13256'
  last_name: Kress
  orcid: 0000-0002-4403-2237
- first_name: Stephan
  full_name: Kruse, Stephan
  id: '38254'
  last_name: Kruse
- first_name: Maxim
  full_name: Weizel, Maxim
  id: '44271'
  last_name: Weizel
  orcid: 0000-0003-2699-9839
- first_name: Hanjo
  full_name: Rhee, Hanjo
  last_name: Rhee
- first_name: J. Christoph
  full_name: Scheytt, J. Christoph
  id: '37144'
  last_name: Scheytt
  orcid: '0000-0002-5950-6618 '
citation:
  ama: Schwabe T, Kress C, Kruse S, Weizel M, Rhee H, Scheytt JC. Forward-Biased Silicon
    Phase Shifter Modeling for Electronic-Photonic Co-Simulation and Validation in
    a 250 nm EPIC BiCMOS Technology. <i>Journal of Lightwave Technology</i>. 2025;43(1):255-270.
    doi:<a href="https://doi.org/10.1109/JLT.2024.3450949">10.1109/JLT.2024.3450949</a>
  apa: Schwabe, T., Kress, C., Kruse, S., Weizel, M., Rhee, H., &#38; Scheytt, J.
    C. (2025). Forward-Biased Silicon Phase Shifter Modeling for Electronic-Photonic
    Co-Simulation and Validation in a 250 nm EPIC BiCMOS Technology. <i>Journal of
    Lightwave Technology</i>, <i>43</i>(1), 255–270. <a href="https://doi.org/10.1109/JLT.2024.3450949">https://doi.org/10.1109/JLT.2024.3450949</a>
  bibtex: '@article{Schwabe_Kress_Kruse_Weizel_Rhee_Scheytt_2025, title={Forward-Biased
    Silicon Phase Shifter Modeling for Electronic-Photonic Co-Simulation and Validation
    in a 250 nm EPIC BiCMOS Technology}, volume={43}, DOI={<a href="https://doi.org/10.1109/JLT.2024.3450949">10.1109/JLT.2024.3450949</a>},
    number={1}, journal={Journal of Lightwave Technology}, author={Schwabe, Tobias
    and Kress, Christian and Kruse, Stephan and Weizel, Maxim and Rhee, Hanjo and
    Scheytt, J. Christoph}, year={2025}, pages={255–270} }'
  chicago: 'Schwabe, Tobias, Christian Kress, Stephan Kruse, Maxim Weizel, Hanjo Rhee,
    and J. Christoph Scheytt. “Forward-Biased Silicon Phase Shifter Modeling for Electronic-Photonic
    Co-Simulation and Validation in a 250 Nm EPIC BiCMOS Technology.” <i>Journal of
    Lightwave Technology</i> 43, no. 1 (2025): 255–70. <a href="https://doi.org/10.1109/JLT.2024.3450949">https://doi.org/10.1109/JLT.2024.3450949</a>.'
  ieee: 'T. Schwabe, C. Kress, S. Kruse, M. Weizel, H. Rhee, and J. C. Scheytt, “Forward-Biased
    Silicon Phase Shifter Modeling for Electronic-Photonic Co-Simulation and Validation
    in a 250 nm EPIC BiCMOS Technology,” <i>Journal of Lightwave Technology</i>, vol.
    43, no. 1, pp. 255–270, 2025, doi: <a href="https://doi.org/10.1109/JLT.2024.3450949">10.1109/JLT.2024.3450949</a>.'
  mla: Schwabe, Tobias, et al. “Forward-Biased Silicon Phase Shifter Modeling for
    Electronic-Photonic Co-Simulation and Validation in a 250 Nm EPIC BiCMOS Technology.”
    <i>Journal of Lightwave Technology</i>, vol. 43, no. 1, 2025, pp. 255–70, doi:<a
    href="https://doi.org/10.1109/JLT.2024.3450949">10.1109/JLT.2024.3450949</a>.
  short: T. Schwabe, C. Kress, S. Kruse, M. Weizel, H. Rhee, J.C. Scheytt, Journal
    of Lightwave Technology 43 (2025) 255–270.
date_created: 2025-11-27T07:14:34Z
date_updated: 2025-11-27T07:16:01Z
department:
- _id: '58'
doi: 10.1109/JLT.2024.3450949
intvolume: '        43'
issue: '1'
keyword:
- Integrated circuit modeling
- Capacitance
- Silicon
- Modulation
- Adaptation models
- Semiconductor device modeling
- Bandwidth
- Data communication
- electrooptical transmitter
- equalization
- free-carrier-plasma dispersion effect
- modelling
- optical modulator
- phase shifter
- silicon photonics
language:
- iso: eng
page: 255-270
publication: Journal of Lightwave Technology
status: public
title: Forward-Biased Silicon Phase Shifter Modeling for Electronic-Photonic Co-Simulation
  and Validation in a 250 nm EPIC BiCMOS Technology
type: journal_article
user_id: '38254'
volume: 43
year: '2025'
...
---
_id: '62644'
author:
- first_name: Tobias
  full_name: Schwabe, Tobias
  id: '39217'
  last_name: Schwabe
- first_name: Christian
  full_name: Kress, Christian
  id: '13256'
  last_name: Kress
  orcid: 0000-0002-4403-2237
- first_name: Babak
  full_name: Sadiye, Babak
  id: '93634'
  last_name: Sadiye
- first_name: Stephan
  full_name: Kruse, Stephan
  id: '38254'
  last_name: Kruse
- first_name: J. Christoph
  full_name: Scheytt, J. Christoph
  id: '37144'
  last_name: Scheytt
  orcid: '0000-0002-5950-6618 '
citation:
  ama: Schwabe T, Kress C, Sadiye B, Kruse S, Scheytt JC. Analysis and Design of Forward
    Biased Silicon Photonics Phase Shifter Equalizer Circuits. <i>IEEE Access</i>.
    2025;13:192433-192450. doi:<a href="https://doi.org/10.1109/ACCESS.2025.3629385">10.1109/ACCESS.2025.3629385</a>
  apa: Schwabe, T., Kress, C., Sadiye, B., Kruse, S., &#38; Scheytt, J. C. (2025).
    Analysis and Design of Forward Biased Silicon Photonics Phase Shifter Equalizer
    Circuits. <i>IEEE Access</i>, <i>13</i>, 192433–192450. <a href="https://doi.org/10.1109/ACCESS.2025.3629385">https://doi.org/10.1109/ACCESS.2025.3629385</a>
  bibtex: '@article{Schwabe_Kress_Sadiye_Kruse_Scheytt_2025, title={Analysis and Design
    of Forward Biased Silicon Photonics Phase Shifter Equalizer Circuits}, volume={13},
    DOI={<a href="https://doi.org/10.1109/ACCESS.2025.3629385">10.1109/ACCESS.2025.3629385</a>},
    journal={IEEE Access}, author={Schwabe, Tobias and Kress, Christian and Sadiye,
    Babak and Kruse, Stephan and Scheytt, J. Christoph}, year={2025}, pages={192433–192450}
    }'
  chicago: 'Schwabe, Tobias, Christian Kress, Babak Sadiye, Stephan Kruse, and J.
    Christoph Scheytt. “Analysis and Design of Forward Biased Silicon Photonics Phase
    Shifter Equalizer Circuits.” <i>IEEE Access</i> 13 (2025): 192433–50. <a href="https://doi.org/10.1109/ACCESS.2025.3629385">https://doi.org/10.1109/ACCESS.2025.3629385</a>.'
  ieee: 'T. Schwabe, C. Kress, B. Sadiye, S. Kruse, and J. C. Scheytt, “Analysis and
    Design of Forward Biased Silicon Photonics Phase Shifter Equalizer Circuits,”
    <i>IEEE Access</i>, vol. 13, pp. 192433–192450, 2025, doi: <a href="https://doi.org/10.1109/ACCESS.2025.3629385">10.1109/ACCESS.2025.3629385</a>.'
  mla: Schwabe, Tobias, et al. “Analysis and Design of Forward Biased Silicon Photonics
    Phase Shifter Equalizer Circuits.” <i>IEEE Access</i>, vol. 13, 2025, pp. 192433–50,
    doi:<a href="https://doi.org/10.1109/ACCESS.2025.3629385">10.1109/ACCESS.2025.3629385</a>.
  short: T. Schwabe, C. Kress, B. Sadiye, S. Kruse, J.C. Scheytt, IEEE Access 13 (2025)
    192433–192450.
date_created: 2025-11-27T07:14:48Z
date_updated: 2025-11-27T07:16:06Z
department:
- _id: '58'
doi: 10.1109/ACCESS.2025.3629385
intvolume: '        13'
keyword:
- Optical attenuators
- Equalizers
- Phase shifters
- Optical modulation
- Electro-optic modulators
- Optical amplifiers
- Circuits
- Silicon photonics
- Optical saturation
- Integrated circuit modeling
- Data communication
- equalization
- electro-optical transmitter
- silicon photonics
- phase shifter
- optical modulator
- free-carrier plasma dispersion effect
- driver architectures
- biasing schemes
language:
- iso: eng
page: 192433-192450
publication: IEEE Access
status: public
title: Analysis and Design of Forward Biased Silicon Photonics Phase Shifter Equalizer
  Circuits
type: journal_article
user_id: '38254'
volume: 13
year: '2025'
...
---
_id: '49873'
abstract:
- lang: eng
  text: This study analyzes the impact of tax complexity on the location of tax employees
    and tax risk. Using a hand-collected dataset of more than 7,500 tax employees
    from 348 European-listed multinationals, we identify two types of firm-level costs
    associated with tax complexity—tax employees, and tax risk. We find that firms
    locate more tax employees in countries with greater tax complexity. This association
    is particularly pronounced for complexity in tax procedures. We also find that
    multinationals operating in countries with high tax complexity are associated
    with higher tax risk. The incremental tax risk vanishes for firms that locate
    more tax employees in countries with highly complex tax procedures, while we find
    no risk reduction from additional tax employees in countries with complex tax
    rules. Our results reveal that multinationals eliminate 25 percent of overall
    tax complexity-related tax risk through targeted location of tax employees.
author:
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
- first_name: Reinald
  full_name: Koch, Reinald
  last_name: Koch
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Giese H, Koch R, Sureth-Sloane C. <i>Where to Locate Tax Employees? The Role
    of Tax Complexity and Tax Risk Implications</i>.; 2024. doi:<a href="https://doi.org/10.2139/ssrn.4888151">10.2139/ssrn.4888151</a>
  apa: Giese, H., Koch, R., &#38; Sureth-Sloane, C. (2024). <i>Where to Locate Tax
    Employees? The Role of Tax Complexity and Tax Risk Implications</i>. <a href="https://doi.org/10.2139/ssrn.4888151">https://doi.org/10.2139/ssrn.4888151</a>
  bibtex: '@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency
    Working Paper Series No. 149}, title={Where to Locate Tax Employees? The Role
    of Tax Complexity and Tax Risk Implications}, DOI={<a href="https://doi.org/10.2139/ssrn.4888151">10.2139/ssrn.4888151</a>},
    author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024},
    collection={TRR 266 Accounting for Transparency Working Paper Series No. 149}
    }'
  chicago: Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. <i>Where to Locate
    Tax Employees? The Role of Tax Complexity and Tax Risk Implications</i>. TRR 266
    Accounting for Transparency Working Paper Series No. 149, 2024. <a href="https://doi.org/10.2139/ssrn.4888151">https://doi.org/10.2139/ssrn.4888151</a>.
  ieee: H. Giese, R. Koch, and C. Sureth-Sloane, <i>Where to Locate Tax Employees?
    The Role of Tax Complexity and Tax Risk Implications</i>. 2024.
  mla: Giese, Henning, et al. <i>Where to Locate Tax Employees? The Role of Tax Complexity
    and Tax Risk Implications</i>. 2024, doi:<a href="https://doi.org/10.2139/ssrn.4888151">10.2139/ssrn.4888151</a>.
  short: H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role
    of Tax Complexity and Tax Risk Implications, 2024.
date_created: 2023-12-19T13:22:08Z
date_updated: 2024-12-07T14:13:15Z
department:
- _id: '187'
doi: 10.2139/ssrn.4888151
keyword:
- tax complexity
- tax complexity cost
- tax department
- tax employees
- tax risk
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 149
status: public
title: Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications
type: working_paper
user_id: '530'
year: '2024'
...
---
_id: '30917'
abstract:
- lang: eng
  text: "We study lobby group formation in a two-stage model where the players \x1Crst
    form lobby\r\ngroups that then engage in a rent-seeking contest to in\x1Duence
    the legislator. However, the\r\noutcome of the contest a\eects all players according
    to the ideological distance between the\r\nimplemented policy and the players'
    preferences. The players can either lobby by themselves,\r\nform a coalition of
    lobbyists or free ride. We \x1Cnd that free coalition formation is reasonable\r\nif
    either players with moderate preferences face lobby groups with extreme preferences,
    or if\r\nthere are two opposing coalitions with an equal number of members. Otherwise,
    there are\r\nalways free riders among the players."
article_type: original
author:
- first_name: Lukas
  full_name: Block, Lukas
  id: '22527'
  last_name: Block
citation:
  ama: Block L. Coalition formation versus free riding in rent-seeking contests. <i>Quick
    And Easy Journal Title</i>. Published online 2022.
  apa: Block, L. (2022). Coalition formation versus free riding in rent-seeking contests.
    <i>Quick And Easy Journal Title</i>.
  bibtex: '@article{Block_2022, title={Coalition formation versus free riding in rent-seeking
    contests}, journal={Quick And Easy Journal Title}, author={Block, Lukas}, year={2022}
    }'
  chicago: Block, Lukas. “Coalition Formation versus Free Riding in Rent-Seeking Contests.”
    <i>Quick And Easy Journal Title</i>, 2022.
  ieee: L. Block, “Coalition formation versus free riding in rent-seeking contests,”
    <i>Quick And Easy Journal Title</i>, 2022.
  mla: Block, Lukas. “Coalition Formation versus Free Riding in Rent-Seeking Contests.”
    <i>Quick And Easy Journal Title</i>, 2022.
  short: L. Block, Quick And Easy Journal Title (2022).
date_created: 2022-04-19T15:06:55Z
date_updated: 2022-04-19T15:09:44Z
ddc:
- '330'
file:
- access_level: open_access
  content_type: application/pdf
  creator: lblock
  date_created: 2022-04-19T15:06:49Z
  date_updated: 2022-04-19T15:06:49Z
  file_id: '30918'
  file_name: Coalition formation versus free riding in rent-seeking contests.pdf
  file_size: 270316
  relation: main_file
file_date_updated: 2022-04-19T15:06:49Z
has_accepted_license: '1'
jel:
- C71
- D72
- D74
keyword:
- Group formation
- Rent-seeking
- Free riding
language:
- iso: eng
oa: '1'
publication: Quick And Easy Journal Title
status: public
title: Coalition formation versus free riding in rent-seeking contests
type: journal_article
user_id: '22527'
year: '2022'
...
---
_id: '29803'
abstract:
- lang: eng
  text: "Ultrasonic wire bonding is a solid-state joining process used to form electrical
    interconnections in micro and\r\npower electronics and batteries. A high frequency
    oscillation causes a metallurgical bond deformation in\r\nthe contact area. Due
    to the numerous physical influencing factors, it is very difficult to accurately
    capture\r\nthis process in a model. Therefore, our goal is to determine a suitable
    feed-forward control strategy for the\r\nbonding process even without detailed
    model knowledge. We propose the use of batch constrained Bayesian\r\noptimization
    for the control design. Hence, Bayesian optimization is precisely adapted to the
    application of\r\nbonding: the constraint is used to check one quality feature
    of the process and the use of batches leads to\r\nmore efficient experiments.
    Our approach is suitable to determine a feed-forward control for the bonding\r\nprocess
    that provides very high quality bonds without using a physical model. We also
    show that the quality\r\nof the Bayesian optimization based control outperforms
    random search as well as manual search by a user.\r\nUsing a simple prior knowledge
    model derived from data further improves the quality of the connection.\r\nThe
    Bayesian optimization approach offers the possibility to perform a sensitivity
    analysis of the control\r\nparameters, which allows to evaluate the influence
    of each control parameter on the bond quality. In summary,\r\nBayesian optimization
    applied to the bonding process provides an excellent opportunity to develop a
    feedforward\r\ncontrol without full modeling of the underlying physical processes."
author:
- first_name: Michael
  full_name: Hesse, Michael
  id: '29222'
  last_name: Hesse
- first_name: Matthias
  full_name: Hunstig, Matthias
  last_name: Hunstig
- first_name: Julia
  full_name: Timmermann, Julia
  id: '15402'
  last_name: Timmermann
- first_name: Ansgar
  full_name: Trächtler, Ansgar
  id: '552'
  last_name: Trächtler
citation:
  ama: 'Hesse M, Hunstig M, Timmermann J, Trächtler A. Batch Constrained Bayesian
    Optimization for UltrasonicWire Bonding Feed-forward Control Design. In: <i>Proceedings
    of the 11th International Conference on Pattern Recognition Applications and Methods
    (ICPRAM)</i>. ; 2022:383-394.'
  apa: Hesse, M., Hunstig, M., Timmermann, J., &#38; Trächtler, A. (2022). Batch Constrained
    Bayesian Optimization for UltrasonicWire Bonding Feed-forward Control Design.
    <i>Proceedings of the 11th International Conference on Pattern Recognition Applications
    and Methods (ICPRAM)</i>, 383–394.
  bibtex: '@inproceedings{Hesse_Hunstig_Timmermann_Trächtler_2022, title={Batch Constrained
    Bayesian Optimization for UltrasonicWire Bonding Feed-forward Control Design},
    booktitle={Proceedings of the 11th International Conference on Pattern Recognition
    Applications and Methods (ICPRAM)}, author={Hesse, Michael and Hunstig, Matthias
    and Timmermann, Julia and Trächtler, Ansgar}, year={2022}, pages={383–394} }'
  chicago: Hesse, Michael, Matthias Hunstig, Julia Timmermann, and Ansgar Trächtler.
    “Batch Constrained Bayesian Optimization for UltrasonicWire Bonding Feed-Forward
    Control Design.” In <i>Proceedings of the 11th International Conference on Pattern
    Recognition Applications and Methods (ICPRAM)</i>, 383–94, 2022.
  ieee: M. Hesse, M. Hunstig, J. Timmermann, and A. Trächtler, “Batch Constrained
    Bayesian Optimization for UltrasonicWire Bonding Feed-forward Control Design,”
    in <i>Proceedings of the 11th International Conference on Pattern Recognition
    Applications and Methods (ICPRAM)</i>, Online, 2022, pp. 383–394.
  mla: Hesse, Michael, et al. “Batch Constrained Bayesian Optimization for UltrasonicWire
    Bonding Feed-Forward Control Design.” <i>Proceedings of the 11th International
    Conference on Pattern Recognition Applications and Methods (ICPRAM)</i>, 2022,
    pp. 383–94.
  short: 'M. Hesse, M. Hunstig, J. Timmermann, A. Trächtler, in: Proceedings of the
    11th International Conference on Pattern Recognition Applications and Methods
    (ICPRAM), 2022, pp. 383–394.'
conference:
  end_date: 2022-02-05
  location: Online
  name: 11th International Conference on Pattern Recognition Applications and Methods
  start_date: 2022-02-03
date_created: 2022-02-09T12:50:25Z
date_updated: 2024-11-13T08:44:17Z
department:
- _id: '153'
- _id: '880'
keyword:
- Bayesian optimization
- Wire bonding
- Feed-forward control
- model-free design
language:
- iso: eng
page: 383-394
publication: Proceedings of the 11th International Conference on Pattern Recognition
  Applications and Methods (ICPRAM)
publication_identifier:
  isbn:
  - 978-989-758-549-4
quality_controlled: '1'
status: public
title: Batch Constrained Bayesian Optimization for UltrasonicWire Bonding Feed-forward
  Control Design
type: conference
user_id: '82875'
year: '2022'
...
---
_id: '37136'
abstract:
- lang: eng
  text: This study examines the relation between voluntary audit and the cost of debt
    in private firms. We use a sample of 4,058 small private firms operating in the
    period 2006‐2017 that are not subject to mandatory audits. Firms decide for a
    voluntary audit of financial statements either because the economic setting in
    which they operate effectively forces them to do so (e.g., ownership complexity,
    export‐oriented supply chain, subsidiary status) or because firm fundamentals
    and/or financial reporting practices limit their access to financial debt, both
    reflected in earnings quality. We use these factors to model the decision for
    voluntary audit. In the outcome analyses, we find robust evidence that voluntary
    audits are associated with higher, rather than lower, interest rate by up to 3.0
    percentage points. This effect is present regardless of the perceived audit quality
    (Big‐4 vs. non‐Big‐4), but is stronger for non‐Big‐4 audits where auditees have
    a stronger position relative to auditors. Audited firms’ earnings are less informative
    about future operating performance relative to unaudited counterparts. We conclude
    that voluntary audits facilitate access to financial debt for firms with higher
    risk that may otherwise have no access to this form of financing. The price paid
    is reflected in higher interest rates charged to firms with voluntary audits –
    firms with higher information and/or fundamental risk.
author:
- first_name: Riste
  full_name: Ichev, Riste
  last_name: Ichev
- first_name: Jernej
  full_name: Koren, Jernej
  last_name: Koren
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
- first_name: Katarina
  full_name: Sitar Sustar, Katarina
  last_name: Sitar Sustar
- first_name: Aljosa
  full_name: Valentincic, Aljosa
  last_name: Valentincic
citation:
  ama: 'Ichev R, Koren J, Kosi U, Sitar Sustar K, Valentincic A. <i>Cost of Debt for
    Private Firms Revisited: Voluntary Audits as a Reflection of Risk</i>.; 2021.'
  apa: 'Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., &#38; Valentincic, A. (2021).
    <i>Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection
    of Risk</i>.'
  bibtex: '@book{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2021, title={Cost of Debt
    for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}, author={Ichev,
    Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic,
    Aljosa}, year={2021} }'
  chicago: 'Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa
    Valentincic. <i>Cost of Debt for Private Firms Revisited: Voluntary Audits as
    a Reflection of Risk</i>, 2021.'
  ieee: 'R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, <i>Cost
    of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk</i>.
    2021.'
  mla: 'Ichev, Riste, et al. <i>Cost of Debt for Private Firms Revisited: Voluntary
    Audits as a Reflection of Risk</i>. 2021.'
  short: 'R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, Cost of Debt
    for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.'
date_created: 2023-01-17T15:03:08Z
date_updated: 2023-01-18T13:40:40Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
keyword:
- private firms
- voluntary audit
- cost of debt
- self‐selection bias
- risk
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3853927
status: public
title: 'Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection
  of Risk'
type: working_paper
user_id: '88603'
year: '2021'
...
---
_id: '25212'
abstract:
- lang: eng
  text: "Finding a good query plan is key to the optimization of query runtime. This
    holds in particular for cost-based federation\r\nengines, which make use of cardinality
    estimations to achieve this goal. A number of studies compare SPARQL federation
    engines across different performance metrics, including query runtime, result
    set completeness and correctness, number of sources selected and number of requests
    sent. Albeit informative, these metrics are generic and unable to quantify and
    evaluate the accuracy of the cardinality estimators of cost-based federation engines.
    To thoroughly evaluate cost-based federation engines, the effect of estimated
    cardinality errors on the overall query runtime performance must be measured.
    In this paper, we address this challenge by presenting novel evaluation metrics
    targeted at a fine-grained benchmarking of cost-based federated SPARQL query engines.
    We evaluate five cost-based federated SPARQL query engines using existing as well
    as novel evaluation metrics by using LargeRDFBench queries. Our results provide
    a detailed analysis of the experimental outcomes that reveal novel insights, useful
    for the development of future cost-based federated SPARQL query processing engines."
article_type: original
author:
- first_name: Umair
  full_name: Qudus, Umair
  id: '83392'
  last_name: Qudus
  orcid: 0000-0001-6714-8729
- first_name: Muhammad
  full_name: Saleem, Muhammad
  last_name: Saleem
- first_name: Axel-Cyrille
  full_name: Ngonga Ngomo, Axel-Cyrille
  id: '65716'
  last_name: Ngonga Ngomo
- first_name: Young-Koo
  full_name: Lee, Young-Koo
  last_name: Lee
citation:
  ama: Qudus U, Saleem M, Ngonga Ngomo A-C, Lee Y-K. An Empirical Evaluation of Cost-based
    Federated SPARQL Query Processing Engines. <i>Semantic Web</i>. 12(6):843-868.
    doi:<a href="https://doi.org/10.3233/SW-200420">10.3233/SW-200420</a>
  apa: Qudus, U., Saleem, M., Ngonga Ngomo, A.-C., &#38; Lee, Y.-K. (n.d.). An Empirical
    Evaluation of Cost-based Federated SPARQL Query Processing Engines. <i>Semantic
    Web</i>, <i>12</i>(6), 843–868. <a href="https://doi.org/10.3233/SW-200420">https://doi.org/10.3233/SW-200420</a>
  bibtex: '@article{Qudus_Saleem_Ngonga Ngomo_Lee, title={An Empirical Evaluation
    of Cost-based Federated SPARQL Query Processing Engines}, volume={12}, DOI={<a
    href="https://doi.org/10.3233/SW-200420">10.3233/SW-200420</a>}, number={6}, journal={Semantic
    Web}, publisher={ISO Press}, author={Qudus, Umair and Saleem, Muhammad and Ngonga
    Ngomo, Axel-Cyrille and Lee, Young-Koo}, pages={843–868} }'
  chicago: 'Qudus, Umair, Muhammad Saleem, Axel-Cyrille Ngonga Ngomo, and Young-Koo
    Lee. “An Empirical Evaluation of Cost-Based Federated SPARQL Query Processing
    Engines.” <i>Semantic Web</i> 12, no. 6 (n.d.): 843–68. <a href="https://doi.org/10.3233/SW-200420">https://doi.org/10.3233/SW-200420</a>.'
  ieee: 'U. Qudus, M. Saleem, A.-C. Ngonga Ngomo, and Y.-K. Lee, “An Empirical Evaluation
    of Cost-based Federated SPARQL Query Processing Engines,” <i>Semantic Web</i>,
    vol. 12, no. 6, pp. 843–868, doi: <a href="https://doi.org/10.3233/SW-200420">10.3233/SW-200420</a>.'
  mla: Qudus, Umair, et al. “An Empirical Evaluation of Cost-Based Federated SPARQL
    Query Processing Engines.” <i>Semantic Web</i>, vol. 12, no. 6, ISO Press, pp.
    843–68, doi:<a href="https://doi.org/10.3233/SW-200420">10.3233/SW-200420</a>.
  short: U. Qudus, M. Saleem, A.-C. Ngonga Ngomo, Y.-K. Lee, Semantic Web 12 (n.d.)
    843–868.
date_created: 2021-10-01T06:52:52Z
date_updated: 2025-09-11T09:50:14Z
ddc:
- '000'
department:
- _id: '574'
doi: 10.3233/SW-200420
file:
- access_level: closed
  content_type: application/pdf
  creator: uqudus
  date_created: 2024-01-13T11:35:53Z
  date_updated: 2024-01-13T11:35:53Z
  file_id: '50483'
  file_name: swj2604.pdf
  file_size: 978478
  relation: main_file
  success: 1
file_date_updated: 2024-01-13T11:35:53Z
has_accepted_license: '1'
intvolume: '        12'
issue: '6'
keyword:
- SPARQL
- benchmarking
- cost-based
- cost-free
- federated
- querying
language:
- iso: eng
license: https://creativecommons.org/publicdomain/zero/1.0/
page: 843-868
project:
- _id: '410'
  name: 'KnowGraphs: KnowGraphs: Knowledge Graphs at Scale'
publication: Semantic Web
publication_identifier:
  issn:
  - 2210-4968
publication_status: accepted
publisher: ISO Press
status: public
title: An Empirical Evaluation of Cost-based Federated SPARQL Query Processing Engines
type: journal_article
user_id: '83392'
volume: 12
year: '2021'
...
---
_id: '64018'
abstract:
- lang: eng
  text: CO oxidation is an extensively studied reaction in heterogeneous catalysis
    due to its seeming simplicity and its great importance for emission control. However,
    the role of particle size and more specifically structure sensitivity in this
    reaction is still controversial. In the present study, colloidal “surfactant-free”
    Pt nanoparticles (NPs) in a size regime of 1–4 nm with narrow size distribution
    and control over particle size were synthesized and subsequently supported on
    Al2O3 to prepare model catalysts. CO oxidation was performed using Pt NPs catalysts
    with particles sizes of 1, 2, 3, and 4 nm at different reaction temperatures.
    It is shown that the reaction exhibits a particle size effect that depends strongly
    on the reaction conditions. At 170 °C, the reaction seems to proceed within the
    same kinetic regime for all particle sizes, but the surface normalized activity
    depends strongly on the particle size, with maximum activity for nanoparticles
    2 nm in diameter. A temperature increase to 200 °C leads to a change of the kinetic
    regime that depends on the particle size. For Pt NPs 1 nm in diameter a reaction
    order of 1 for O2 was observed, indicating that O2 adsorbs molecularly and dissociates
    in a following step, which represents the generally accepted mechanism on Pt surfaces.
    The reaction order of −1 for CO demonstrates that the surface is saturated with
    CO under reaction conditions. With increasing particle size, the reaction orders
    of O2 and CO change. For particles 2 nm in size, an increase in temperature also
    results in reaction orders of 1 for O2 and −1 for CO; NPs of 3 and 4 nm, even
    at higher temperatures, show no clear kinetic behavior that can be explained by
    a single reaction mechanism. Instead, the Boudouard reaction between two adjacent
    adsorbed CO molecules was identified as an important additional reaction pathway
    that occurs preferentially on large particles and causes more complex kinetics.
author:
- first_name: Sarah
  full_name: Neumann, Sarah
  last_name: Neumann
- first_name: Torsten
  full_name: Gutmann, Torsten
  id: '118165'
  last_name: Gutmann
- first_name: Gerd
  full_name: Buntkowsky, Gerd
  last_name: Buntkowsky
- first_name: Stephen
  full_name: Paul, Stephen
  last_name: Paul
- first_name: Greg
  full_name: Thiele, Greg
  last_name: Thiele
- first_name: Heiko
  full_name: Sievers, Heiko
  last_name: Sievers
- first_name: Marcus
  full_name: Bäumer, Marcus
  last_name: Bäumer
- first_name: Sebastian
  full_name: Kunz, Sebastian
  last_name: Kunz
citation:
  ama: Neumann S, Gutmann T, Buntkowsky G, et al. Insights into the reaction mechanism
    and particle size effects of CO oxidation over supported Pt nanoparticle catalysts.
    <i>Journal of Catalysis</i>. 2019;377:662–672. doi:<a href="https://doi.org/10.1016/j.jcat.2019.07.049">10.1016/j.jcat.2019.07.049</a>
  apa: Neumann, S., Gutmann, T., Buntkowsky, G., Paul, S., Thiele, G., Sievers, H.,
    Bäumer, M., &#38; Kunz, S. (2019). Insights into the reaction mechanism and particle
    size effects of CO oxidation over supported Pt nanoparticle catalysts. <i>Journal
    of Catalysis</i>, <i>377</i>, 662–672. <a href="https://doi.org/10.1016/j.jcat.2019.07.049">https://doi.org/10.1016/j.jcat.2019.07.049</a>
  bibtex: '@article{Neumann_Gutmann_Buntkowsky_Paul_Thiele_Sievers_Bäumer_Kunz_2019,
    title={Insights into the reaction mechanism and particle size effects of CO oxidation
    over supported Pt nanoparticle catalysts}, volume={377}, DOI={<a href="https://doi.org/10.1016/j.jcat.2019.07.049">10.1016/j.jcat.2019.07.049</a>},
    journal={Journal of Catalysis}, author={Neumann, Sarah and Gutmann, Torsten and
    Buntkowsky, Gerd and Paul, Stephen and Thiele, Greg and Sievers, Heiko and Bäumer,
    Marcus and Kunz, Sebastian}, year={2019}, pages={662–672} }'
  chicago: 'Neumann, Sarah, Torsten Gutmann, Gerd Buntkowsky, Stephen Paul, Greg Thiele,
    Heiko Sievers, Marcus Bäumer, and Sebastian Kunz. “Insights into the Reaction
    Mechanism and Particle Size Effects of CO Oxidation over Supported Pt Nanoparticle
    Catalysts.” <i>Journal of Catalysis</i> 377 (2019): 662–672. <a href="https://doi.org/10.1016/j.jcat.2019.07.049">https://doi.org/10.1016/j.jcat.2019.07.049</a>.'
  ieee: 'S. Neumann <i>et al.</i>, “Insights into the reaction mechanism and particle
    size effects of CO oxidation over supported Pt nanoparticle catalysts,” <i>Journal
    of Catalysis</i>, vol. 377, pp. 662–672, 2019, doi: <a href="https://doi.org/10.1016/j.jcat.2019.07.049">10.1016/j.jcat.2019.07.049</a>.'
  mla: Neumann, Sarah, et al. “Insights into the Reaction Mechanism and Particle Size
    Effects of CO Oxidation over Supported Pt Nanoparticle Catalysts.” <i>Journal
    of Catalysis</i>, vol. 377, 2019, pp. 662–672, doi:<a href="https://doi.org/10.1016/j.jcat.2019.07.049">10.1016/j.jcat.2019.07.049</a>.
  short: S. Neumann, T. Gutmann, G. Buntkowsky, S. Paul, G. Thiele, H. Sievers, M.
    Bäumer, S. Kunz, Journal of Catalysis 377 (2019) 662–672.
date_created: 2026-02-07T16:02:06Z
date_updated: 2026-02-17T16:14:45Z
doi: 10.1016/j.jcat.2019.07.049
extern: '1'
intvolume: '       377'
keyword:
- Solid state NMR
- “Surfactant-free” platinum nanoparticles
- CO oxidation
- Particle size effect
- Structure sensitivity
language:
- iso: eng
page: 662–672
publication: Journal of Catalysis
status: public
title: Insights into the reaction mechanism and particle size effects of CO oxidation
  over supported Pt nanoparticle catalysts
type: journal_article
user_id: '100715'
volume: 377
year: '2019'
...
---
_id: '59220'
author:
- first_name: Tobias
  full_name: Schwabe, Tobias
  id: '39217'
  last_name: Schwabe
- first_name: Axel
  full_name: Balke, Axel
  last_name: Balke
- first_name: Petrone H.
  full_name: Bezuidenhout, Petrone H.
  last_name: Bezuidenhout
- first_name: Julia
  full_name: Reker, Julia
  last_name: Reker
- first_name: Thorsten
  full_name: Meyers, Thorsten
  last_name: Meyers
- first_name: Trudi-Heleen
  full_name: Joubert, Trudi-Heleen
  last_name: Joubert
- first_name: Ulrich
  full_name: Hilleringmann, Ulrich
  id: '20179'
  last_name: Hilleringmann
citation:
  ama: 'Schwabe T, Balke A, Bezuidenhout PH, et al. Oxygen detection with zinc oxide
    nanoparticle structures. In: du Plessis M, ed. <i>Fifth Conference on Sensors,
    MEMS, and Electro-Optic Systems</i>. Vol 11043. SPIE; 2019:1104316. doi:<a href="https://doi.org/10.1117/12.2501507">10.1117/12.2501507</a>'
  apa: Schwabe, T., Balke, A., Bezuidenhout, P. H., Reker, J., Meyers, T., Joubert,
    T.-H., &#38; Hilleringmann, U. (2019). Oxygen detection with zinc oxide nanoparticle
    structures. In M. du Plessis (Ed.), <i>Fifth Conference on Sensors, MEMS, and
    Electro-Optic Systems</i> (Vol. 11043, p. 1104316). SPIE. <a href="https://doi.org/10.1117/12.2501507">https://doi.org/10.1117/12.2501507</a>
  bibtex: '@inproceedings{Schwabe_Balke_Bezuidenhout_Reker_Meyers_Joubert_Hilleringmann_2019,
    title={Oxygen detection with zinc oxide nanoparticle structures}, volume={11043},
    DOI={<a href="https://doi.org/10.1117/12.2501507">10.1117/12.2501507</a>}, booktitle={Fifth
    Conference on Sensors, MEMS, and Electro-Optic Systems}, publisher={SPIE}, author={Schwabe,
    Tobias and Balke, Axel and Bezuidenhout, Petrone H. and Reker, Julia and Meyers,
    Thorsten and Joubert, Trudi-Heleen and Hilleringmann, Ulrich}, editor={du Plessis,
    Monuko}, year={2019}, pages={1104316} }'
  chicago: Schwabe, Tobias, Axel Balke, Petrone H. Bezuidenhout, Julia Reker, Thorsten
    Meyers, Trudi-Heleen Joubert, and Ulrich Hilleringmann. “Oxygen Detection with
    Zinc Oxide Nanoparticle Structures.” In <i>Fifth Conference on Sensors, MEMS,
    and Electro-Optic Systems</i>, edited by Monuko du Plessis, 11043:1104316. SPIE,
    2019. <a href="https://doi.org/10.1117/12.2501507">https://doi.org/10.1117/12.2501507</a>.
  ieee: 'T. Schwabe <i>et al.</i>, “Oxygen detection with zinc oxide nanoparticle
    structures,” in <i>Fifth Conference on Sensors, MEMS, and Electro-Optic Systems</i>,
    2019, vol. 11043, p. 1104316, doi: <a href="https://doi.org/10.1117/12.2501507">10.1117/12.2501507</a>.'
  mla: Schwabe, Tobias, et al. “Oxygen Detection with Zinc Oxide Nanoparticle Structures.”
    <i>Fifth Conference on Sensors, MEMS, and Electro-Optic Systems</i>, edited by
    Monuko du Plessis, vol. 11043, SPIE, 2019, p. 1104316, doi:<a href="https://doi.org/10.1117/12.2501507">10.1117/12.2501507</a>.
  short: 'T. Schwabe, A. Balke, P.H. Bezuidenhout, J. Reker, T. Meyers, T.-H. Joubert,
    U. Hilleringmann, in: M. du Plessis (Ed.), Fifth Conference on Sensors, MEMS,
    and Electro-Optic Systems, SPIE, 2019, p. 1104316.'
date_created: 2025-03-31T16:06:43Z
date_updated: 2025-04-02T11:34:07Z
doi: 10.1117/12.2501507
editor:
- first_name: Monuko
  full_name: du Plessis, Monuko
  last_name: du Plessis
intvolume: '     11043'
keyword:
- sensing
- zinc oxide
- thin-film transistor
- oxygen measurement
- low-cost electronics
- water quality analysis
- printable electronics
- flexible electronics
language:
- iso: eng
page: '1104316'
publication: Fifth Conference on Sensors, MEMS, and Electro-Optic Systems
publisher: SPIE
status: public
title: Oxygen detection with zinc oxide nanoparticle structures
type: conference
user_id: '39217'
volume: 11043
year: '2019'
...
---
_id: '4947'
abstract:
- lang: eng
  text: Manufacturers increasingly integrate information and communication technologies
    into their products so that they can provide IT-based services. Organizations
    that formerly concentrated on transactional sales thus confront a new challenge
    associated with managing service usage—retention and extracting value from investments
    in smart technology. This study combines a marketing and an information systems
    perspective in a field study conducted jointly with a large European car manufacturer.
    Understanding the renewal decision for IT-based service contracts requires knowledge
    from both disciplines. The paper shows that combining behavioral predictor variables
    stemming from marketing research and technology-related perceptual variables stemming
    from technology acceptance research increases the explanatory power and prediction
    accuracy of forecasting models for customer renewal decisions. Specifically, the
    authors show that perceptions of usefulness become more important the longer customers
    use IT-based services and the more services they use within the service contract.
article_type: original
author:
- first_name: Florian v
  full_name: Wangenheim, Florian v
  last_name: Wangenheim
- first_name: Nancy
  full_name: Wünderlich, Nancy
  id: '36392'
  last_name: Wünderlich
- first_name: Jan H
  full_name: Schumann, Jan H
  last_name: Schumann
citation:
  ama: Wangenheim F v, Wünderlich N, Schumann JH. Renew or cancel? Drivers of customer
    renewal decisions for IT-based service contracts. <i>Journal of Business Research</i>.
    2017;(79):181--188.
  apa: Wangenheim, F. v, Wünderlich, N., &#38; Schumann, J. H. (2017). Renew or cancel?
    Drivers of customer renewal decisions for IT-based service contracts. <i>Journal
    of Business Research</i>, (79), 181--188.
  bibtex: '@article{Wangenheim_Wünderlich_Schumann_2017, title={Renew or cancel? Drivers
    of customer renewal decisions for IT-based service contracts}, number={79}, journal={Journal
    of Business Research}, publisher={Elsevier}, author={Wangenheim, Florian v and
    Wünderlich, Nancy and Schumann, Jan H}, year={2017}, pages={181--188} }'
  chicago: 'Wangenheim, Florian v, Nancy Wünderlich, and Jan H Schumann. “Renew or
    Cancel? Drivers of Customer Renewal Decisions for IT-Based Service Contracts.”
    <i>Journal of Business Research</i>, no. 79 (2017): 181--188.'
  ieee: F. v Wangenheim, N. Wünderlich, and J. H. Schumann, “Renew or cancel? Drivers
    of customer renewal decisions for IT-based service contracts,” <i>Journal of Business
    Research</i>, no. 79, pp. 181--188, 2017.
  mla: Wangenheim, Florian v, et al. “Renew or Cancel? Drivers of Customer Renewal
    Decisions for IT-Based Service Contracts.” <i>Journal of Business Research</i>,
    no. 79, Elsevier, 2017, pp. 181--188.
  short: F. v Wangenheim, N. Wünderlich, J.H. Schumann, Journal of Business Research
    (2017) 181--188.
date_created: 2018-10-26T10:11:34Z
date_updated: 2022-01-06T07:01:30Z
department:
- _id: '178'
- _id: '181'
issue: '79'
keyword:
- IT-based service
- Smart services
- Contract renewal
- Retention
- Customer churn
- Free trial
language:
- iso: eng
page: 181--188
publication: Journal of Business Research
publication_status: published
publisher: Elsevier
status: public
title: Renew or cancel? Drivers of customer renewal decisions for IT-based service
  contracts
type: journal_article
user_id: '37741'
year: '2017'
...
---
_id: '4586'
abstract:
- lang: eng
  text: 'This study examines the loan-pricing behavior of German banks for a large
    variety of retail and corporate loan products. We find that a bank’s operational
    efficiency is priced in bank loan rates and alters interest-setting behavior.
    Specifically, we establish that a higher degree of operational efficiency leads
    to lower loan markups, which makes prices more competitive and smoothes the setting
    of interest rates. By employing state-of-the-art stochastic frontier efficiency
    measures to capture a bank’s operational efficiency, we take a look at the bank
    customers’ perspective and demonstrate the extent to which bor-rowers benefit
    from cost-efficient banking. '
article_type: letter_note
author:
- first_name: Tobias
  full_name: Schlueter, Tobias
  last_name: Schlueter
- first_name: Ramona
  full_name: Busch, Ramona
  last_name: Busch
- first_name: Soenke
  full_name: Sievers, Soenke
  last_name: Sievers
- first_name: Thomas
  full_name: Hartmann-Wendels, Thomas
  last_name: Hartmann-Wendels
citation:
  ama: 'Schlueter T, Busch R, Sievers S, Hartmann-Wendels T. Loan Pricing: Do Borrowers
    Benefit from Cost-Efficient Banking? <i>Credit and Capital Markets--Kredit und
    Kapital</i>. 2016;49(1):93-125. doi:<a href="https://doi.org/10.3790/ccm.49.1.93">10.3790/ccm.49.1.93</a>'
  apa: 'Schlueter, T., Busch, R., Sievers, S., &#38; Hartmann-Wendels, T. (2016).
    Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking? <i>Credit and
    Capital Markets--Kredit Und Kapital</i>, <i>49</i>(1), 93–125. <a href="https://doi.org/10.3790/ccm.49.1.93">https://doi.org/10.3790/ccm.49.1.93</a>'
  bibtex: '@article{Schlueter_Busch_Sievers_Hartmann-Wendels_2016, title={Loan Pricing:
    Do Borrowers Benefit from Cost-Efficient Banking?}, volume={49}, DOI={<a href="https://doi.org/10.3790/ccm.49.1.93">10.3790/ccm.49.1.93</a>},
    number={1}, journal={Credit and Capital Markets--Kredit und Kapital}, author={Schlueter,
    Tobias and Busch, Ramona and Sievers, Soenke and Hartmann-Wendels, Thomas}, year={2016},
    pages={93–125} }'
  chicago: 'Schlueter, Tobias, Ramona Busch, Soenke Sievers, and Thomas Hartmann-Wendels.
    “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?” <i>Credit and
    Capital Markets--Kredit Und Kapital</i> 49, no. 1 (2016): 93–125. <a href="https://doi.org/10.3790/ccm.49.1.93">https://doi.org/10.3790/ccm.49.1.93</a>.'
  ieee: 'T. Schlueter, R. Busch, S. Sievers, and T. Hartmann-Wendels, “Loan Pricing:
    Do Borrowers Benefit from Cost-Efficient Banking?,” <i>Credit and Capital Markets--Kredit
    und Kapital</i>, vol. 49, no. 1, pp. 93–125, 2016.'
  mla: 'Schlueter, Tobias, et al. “Loan Pricing: Do Borrowers Benefit from Cost-Efficient
    Banking?” <i>Credit and Capital Markets--Kredit Und Kapital</i>, vol. 49, no.
    1, 2016, pp. 93–125, doi:<a href="https://doi.org/10.3790/ccm.49.1.93">10.3790/ccm.49.1.93</a>.'
  short: T. Schlueter, R. Busch, S. Sievers, T. Hartmann-Wendels, Credit and Capital
    Markets--Kredit Und Kapital 49 (2016) 93–125.
date_created: 2018-10-09T09:04:17Z
date_updated: 2022-01-06T07:01:14Z
department:
- _id: '275'
doi: 10.3790/ccm.49.1.93
intvolume: '        49'
issue: '1'
jel:
- G21
- G28
keyword:
- interest rate pass-through models
- error correction models
- bank efficiency
- cost efficiency
- stochastic frontier analysis
language:
- iso: eng
page: 93-125
publication: Credit and Capital Markets--Kredit und Kapital
publication_status: published
status: public
title: 'Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?'
type: journal_article
user_id: '64756'
volume: 49
year: '2016'
...
---
_id: '9959'
abstract:
- lang: eng
  text: Ultrasonic heavy wire bonding is a commonly used technology to conduct electrical
    devices in power electronics. In order to facilitate powerful solutions combined
    with an increased efficiency, involving a material change from aluminum to copper
    wire as conductor material takes place in recent years. Due to the material related
    properties, copper wire bonding requires significant higher bond processing parameters
    such as bond force and ultrasonic power compared to aluminum which can lead to
    damages or a failure of the bonded component. Therefore, a profound knowledge
    of the processes prevailing during wire bonding is essential to optimize the application
    of the copper wires and consequently to achieve the demands on quality and reliability.
    The behavior of different natural surface oxides of aluminum and copper are assumed
    to be one reason for the deviation in the required bond parameters. Accordingly,
    the impact of differently pre-treated substrates surfaces on which the bonding
    is applied were investigated in this study. First, all conditions investigated
    (as-received, oxidefree, AlOx and the CuOx) were characterized by utilizing scanning
    electron microscopy, energy dispersive X-ray spectroscopy, focused ion beam microscopy
    and atomic force microscopy. In addition, hardness tests were performed as well
    as perthometer measurements. Afterwards, a 500 $\mu$ m copper wire was bonded
    on the generated surfaces investigated. In consideration of the roughness, shear
    test of various bond times and microscopic images were evaluated. Finally, the
    results were compared and discussed. Overall, the current study indicates that
    an Al-oxide layer is beneficial for welding process in Cu wire bonding. On the
    contrary, the Cu-oxide is detrimental and leads to a delayed welding of the joining
    parts. Based on the obtained results, it can be expected that due to an ideal
    set of Al-oxide layers, lower optimal bond parameters can used to reach high bond
    strength with good reliability properties.
author:
- first_name: Florian
  full_name: Eacock, Florian
  last_name: Eacock
- first_name: Andreas
  full_name: Unger, Andreas
  last_name: Unger
- first_name: Paul
  full_name: Eichwald, Paul
  last_name: Eichwald
- first_name: Olexandr
  full_name: Grydin, Olexandr
  last_name: Grydin
- first_name: Florian
  full_name: Hengsbach, Florian
  last_name: Hengsbach
- first_name: Simon
  full_name: Althoff, Simon
  last_name: Althoff
- first_name: Mirko
  full_name: Schaper, Mirko
  last_name: Schaper
- first_name: Karsten
  full_name: Guth, Karsten
  last_name: Guth
citation:
  ama: 'Eacock F, Unger A, Eichwald P, et al. Effect of different oxide layers on
    the ultrasonic copper wire bond process. In: <i>IEEE 66th Electronic Components
    and Technology Conference</i>. ; 2016:2111-2118. doi:<a href="https://doi.org/10.1109/ECTC.2016.91">10.1109/ECTC.2016.91</a>'
  apa: Eacock, F., Unger, A., Eichwald, P., Grydin, O., Hengsbach, F., Althoff, S.,
    … Guth, K. (2016). Effect of different oxide layers on the ultrasonic copper wire
    bond process. In <i>IEEE 66th Electronic Components and Technology Conference</i>
    (pp. 2111–2118). <a href="https://doi.org/10.1109/ECTC.2016.91">https://doi.org/10.1109/ECTC.2016.91</a>
  bibtex: '@inproceedings{Eacock_Unger_Eichwald_Grydin_Hengsbach_Althoff_Schaper_Guth_2016,
    title={Effect of different oxide layers on the ultrasonic copper wire bond process},
    DOI={<a href="https://doi.org/10.1109/ECTC.2016.91">10.1109/ECTC.2016.91</a>},
    booktitle={IEEE 66th Electronic Components and Technology Conference}, author={Eacock,
    Florian and Unger, Andreas and Eichwald, Paul and Grydin, Olexandr and Hengsbach,
    Florian and Althoff, Simon and Schaper, Mirko and Guth, Karsten}, year={2016},
    pages={2111–2118} }'
  chicago: Eacock, Florian, Andreas Unger, Paul Eichwald, Olexandr Grydin, Florian
    Hengsbach, Simon Althoff, Mirko Schaper, and Karsten Guth. “Effect of Different
    Oxide Layers on the Ultrasonic Copper Wire Bond Process.” In <i>IEEE 66th Electronic
    Components and Technology Conference</i>, 2111–18, 2016. <a href="https://doi.org/10.1109/ECTC.2016.91">https://doi.org/10.1109/ECTC.2016.91</a>.
  ieee: F. Eacock <i>et al.</i>, “Effect of different oxide layers on the ultrasonic
    copper wire bond process,” in <i>IEEE 66th Electronic Components and Technology
    Conference</i>, 2016, pp. 2111–2118.
  mla: Eacock, Florian, et al. “Effect of Different Oxide Layers on the Ultrasonic
    Copper Wire Bond Process.” <i>IEEE 66th Electronic Components and Technology Conference</i>,
    2016, pp. 2111–18, doi:<a href="https://doi.org/10.1109/ECTC.2016.91">10.1109/ECTC.2016.91</a>.
  short: 'F. Eacock, A. Unger, P. Eichwald, O. Grydin, F. Hengsbach, S. Althoff, M.
    Schaper, K. Guth, in: IEEE 66th Electronic Components and Technology Conference,
    2016, pp. 2111–2118.'
date_created: 2019-05-27T09:00:50Z
date_updated: 2019-09-16T10:38:59Z
department:
- _id: '151'
doi: 10.1109/ECTC.2016.91
keyword:
- Ultrasonic copper wire bonding
- Al-oxide
- Cuoxide
- oxide-free
- roughness
- morphology
language:
- iso: eng
page: 2111-2118
publication: IEEE 66th Electronic Components and Technology Conference
quality_controlled: '1'
status: public
title: Effect of different oxide layers on the ultrasonic copper wire bond process
type: conference
user_id: '55222'
year: '2016'
...
---
_id: '4035'
abstract:
- lang: eng
  text: We examine whether the mandated introduction of International Financial Reporting
    Standards (IFRS) is associated with the propensity to access the public rather
    than private debt market and the cost of debt. We use a global sample of public
    bonds and private loans and find that mandatory IFRS adopters are more likely,
    post-IFRS, to issue bonds than to borrow privately. We also find that mandatory
    IFRS adopters pay lower bond yield spreads, but not lower loan spreads, after
    the mandate. These findings are consistent with debt providers responding positively
    to financial reporting of higher quality and comparability, but only when there
    is a greater reliance on publicly available financial statements than private
    communication. Lastly, we document that the observed debt market benefits are
    concentrated in countries with larger differences between domestic GAAP and IFRS
    and are present even for EU countries that did not experience concurrent financial
    reporting enforcement or other institutional reforms. Overall, our study documents
    positive economic consequences around the mandated IFRS adoption for corporate
    debt financing and, in particular, for bond financing.
author:
- first_name: Annita
  full_name: Florou, Annita
  last_name: Florou
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
citation:
  ama: Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? <i>Review
    of Accounting Studies</i>. 2015;20(4):1407-1456. doi:<a href="https://doi.org/10.1007/s11142">10.1007/s11142</a>
  apa: Florou, A., &#38; Kosi, U. (2015). Does mandatory IFRS adoption facilitate
    debt financing? <i>Review of Accounting Studies</i>, <i>20</i>(4), 1407–1456.
    <a href="https://doi.org/10.1007/s11142">https://doi.org/10.1007/s11142</a>
  bibtex: '@article{Florou_Kosi_2015, title={Does mandatory IFRS adoption facilitate
    debt financing?}, volume={20}, DOI={<a href="https://doi.org/10.1007/s11142">10.1007/s11142</a>},
    number={4}, journal={Review of Accounting Studies}, author={Florou, Annita and
    Kosi, Urska}, year={2015}, pages={1407–1456} }'
  chicago: 'Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate
    Debt Financing?” <i>Review of Accounting Studies</i> 20, no. 4 (2015): 1407–56.
    <a href="https://doi.org/10.1007/s11142">https://doi.org/10.1007/s11142</a>.'
  ieee: 'A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,”
    <i>Review of Accounting Studies</i>, vol. 20, no. 4, pp. 1407–1456, 2015, doi:
    <a href="https://doi.org/10.1007/s11142">10.1007/s11142</a>.'
  mla: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt
    Financing?” <i>Review of Accounting Studies</i>, vol. 20, no. 4, 2015, pp. 1407–56,
    doi:<a href="https://doi.org/10.1007/s11142">10.1007/s11142</a>.
  short: A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456.
date_created: 2018-08-22T07:47:41Z
date_updated: 2023-01-24T15:32:37Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1007/s11142
extern: '1'
intvolume: '        20'
issue: '4'
jel:
- G15
- K22
- M41
- M48
keyword:
- Accounting regulation
- IFRS
- Accounting quality
- Public and private debt markets
- Cost of debt
language:
- iso: eng
page: 1407-1456
publication: Review of Accounting Studies
publication_identifier:
  eissn:
  - 1573-7136
publication_status: published
status: public
title: Does mandatory IFRS adoption facilitate debt financing?
type: journal_article
user_id: '54068'
volume: 20
year: '2015'
...
---
_id: '9878'
abstract:
- lang: eng
  text: (K,Na)NbO3 ceramics have attracted much attention as lead-free piezoelectric
    materials with high piezoelectric properties. High-quality (K,Na)NbO3 ceramics
    can be sintered using KNbO3 and NaNbO3 powders synthesized by a hydrothermal method.
    In this study, to enhance the quality factor of the ceramics, high-power ultrasonic
    irradiation was employed during the hydrothermal method, which led to a reduction
    in the particle size of the resultant powders.
author:
- first_name: G.
  full_name: Isobe, G.
  last_name: Isobe
- first_name: Takafumi
  full_name: Maeda, Takafumi
  last_name: Maeda
- first_name: Peter
  full_name: Bornmann, Peter
  last_name: Bornmann
- first_name: Tobias
  full_name: Hemsel, Tobias
  id: '210'
  last_name: Hemsel
- first_name: Takeshi
  full_name: Morita, Takeshi
  last_name: Morita
citation:
  ama: Isobe G, Maeda T, Bornmann P, Hemsel T, Morita T. Synthesis of lead-free piezoelectric
    powders by ultrasonic-assisted hydrothermal method and properties of sintered
    (K0.48Na0.52)NBO3 ceramics. <i>Ultrasonics, Ferroelectrics, and Frequency Control,
    IEEE Transactions on</i>. 2014;61(2):225-230. doi:<a href="https://doi.org/10.1109/TUFFC.2014.6722608">10.1109/TUFFC.2014.6722608</a>
  apa: Isobe, G., Maeda, T., Bornmann, P., Hemsel, T., &#38; Morita, T. (2014). Synthesis
    of lead-free piezoelectric powders by ultrasonic-assisted hydrothermal method
    and properties of sintered (K0.48Na0.52)NBO3 ceramics. <i>Ultrasonics, Ferroelectrics,
    and Frequency Control, IEEE Transactions On</i>, <i>61</i>(2), 225–230. <a href="https://doi.org/10.1109/TUFFC.2014.6722608">https://doi.org/10.1109/TUFFC.2014.6722608</a>
  bibtex: '@article{Isobe_Maeda_Bornmann_Hemsel_Morita_2014, title={Synthesis of lead-free
    piezoelectric powders by ultrasonic-assisted hydrothermal method and properties
    of sintered (K0.48Na0.52)NBO3 ceramics}, volume={61}, DOI={<a href="https://doi.org/10.1109/TUFFC.2014.6722608">10.1109/TUFFC.2014.6722608</a>},
    number={2}, journal={Ultrasonics, Ferroelectrics, and Frequency Control, IEEE
    Transactions on}, author={Isobe, G. and Maeda, Takafumi and Bornmann, Peter and
    Hemsel, Tobias and Morita, Takeshi}, year={2014}, pages={225–230} }'
  chicago: 'Isobe, G., Takafumi Maeda, Peter Bornmann, Tobias Hemsel, and Takeshi
    Morita. “Synthesis of Lead-Free Piezoelectric Powders by Ultrasonic-Assisted Hydrothermal
    Method and Properties of Sintered (K0.48Na0.52)NBO3 Ceramics.” <i>Ultrasonics,
    Ferroelectrics, and Frequency Control, IEEE Transactions On</i> 61, no. 2 (2014):
    225–30. <a href="https://doi.org/10.1109/TUFFC.2014.6722608">https://doi.org/10.1109/TUFFC.2014.6722608</a>.'
  ieee: G. Isobe, T. Maeda, P. Bornmann, T. Hemsel, and T. Morita, “Synthesis of lead-free
    piezoelectric powders by ultrasonic-assisted hydrothermal method and properties
    of sintered (K0.48Na0.52)NBO3 ceramics,” <i>Ultrasonics, Ferroelectrics, and Frequency
    Control, IEEE Transactions on</i>, vol. 61, no. 2, pp. 225–230, 2014.
  mla: Isobe, G., et al. “Synthesis of Lead-Free Piezoelectric Powders by Ultrasonic-Assisted
    Hydrothermal Method and Properties of Sintered (K0.48Na0.52)NBO3 Ceramics.” <i>Ultrasonics,
    Ferroelectrics, and Frequency Control, IEEE Transactions On</i>, vol. 61, no.
    2, 2014, pp. 225–30, doi:<a href="https://doi.org/10.1109/TUFFC.2014.6722608">10.1109/TUFFC.2014.6722608</a>.
  short: G. Isobe, T. Maeda, P. Bornmann, T. Hemsel, T. Morita, Ultrasonics, Ferroelectrics,
    and Frequency Control, IEEE Transactions On 61 (2014) 225–230.
date_created: 2019-05-20T13:10:14Z
date_updated: 2019-09-16T10:53:17Z
department:
- _id: '151'
doi: 10.1109/TUFFC.2014.6722608
intvolume: '        61'
issue: '2'
keyword:
- Q-factor
- ceramics
- crystal growth from solution
- particle size
- piezoelectric materials
- potassium compounds
- powders
- sintering
- sodium compounds
- ultrasonic effects
- (K0.48Na0.52)NbO3
- KNbO3 powders
- NaNbO3 powders
- high-power ultrasonic irradiation
- lead-free piezoelectric materials
- lead-free piezoelectric powders
- particle size reduction
- piezoelectric properties
- quality factor
- sintered (K0.48Na0.52)NbO3 ceramics
- sintering
- ultrasonic-assisted hydrothermal method
- Acoustics
- Ceramics
- Lead
- Piezoelectric materials
- Powders
- Radiation effects
- Transducers
language:
- iso: eng
page: 225-230
publication: Ultrasonics, Ferroelectrics, and Frequency Control, IEEE Transactions
  on
publication_identifier:
  issn:
  - 0885-3010
quality_controlled: '1'
status: public
title: Synthesis of lead-free piezoelectric powders by ultrasonic-assisted hydrothermal
  method and properties of sintered (K0.48Na0.52)NBO3 ceramics
type: journal_article
user_id: '55222'
volume: 61
year: '2014'
...
---
_id: '20863'
abstract:
- lang: eng
  text: This article examines and extends research on the relation between the capital
    asset pricing model market beta, accounting risk measures and macroeconomic risk
    factors. We employ a beta decomposition approach that nests competing models with
    different business risk proxies and allows to frame cross-model comparison. Because
    model tests require estimated independent variables resulting in measurement error,
    we empirically estimate three comparable model specifications with instrumental
    variable estimators and for the first time provide thorough instrument diagnostics
    in this setting. Correcting for the heretofore neglected weak instruments problem
    we find that growth risk (i.e., the risk of firm sales variations that are inconsistent
    with the market wide trends), is the business risk that explains cross-sectional
    variations in market beta best.
article_type: original
author:
- first_name: Tobias
  full_name: Schlueter, Tobias
  last_name: Schlueter
- first_name: Sönke
  full_name: Sievers, Sönke
  id: '46447'
  last_name: Sievers
citation:
  ama: 'Schlueter T, Sievers S. Determinants of market beta: the impacts of firm-specific
    accounting figures and market conditions. <i>Review of Quantitative Finance and
    Accounting (VHB-JOURQUAL 3 Ranking B)</i>. 2013;(3):535-570. doi:<a href="https://doi.org/10.1007/s11156-013-0352-1">10.1007/s11156-013-0352-1</a>'
  apa: 'Schlueter, T., &#38; Sievers, S. (2013). Determinants of market beta: the
    impacts of firm-specific accounting figures and market conditions. <i>Review of
    Quantitative Finance and Accounting (VHB-JOURQUAL 3 Ranking B)</i>, (3), 535–570.
    <a href="https://doi.org/10.1007/s11156-013-0352-1">https://doi.org/10.1007/s11156-013-0352-1</a>'
  bibtex: '@article{Schlueter_Sievers_2013, title={Determinants of market beta: the
    impacts of firm-specific accounting figures and market conditions}, DOI={<a href="https://doi.org/10.1007/s11156-013-0352-1">10.1007/s11156-013-0352-1</a>},
    number={3}, journal={Review of Quantitative Finance and Accounting (VHB-JOURQUAL
    3 Ranking B)}, author={Schlueter, Tobias and Sievers, Sönke}, year={2013}, pages={535–570}
    }'
  chicago: 'Schlueter, Tobias, and Sönke Sievers. “Determinants of Market Beta: The
    Impacts of Firm-Specific Accounting Figures and Market Conditions.” <i>Review
    of Quantitative Finance and Accounting (VHB-JOURQUAL 3 Ranking B)</i>, no. 3 (2013):
    535–70. <a href="https://doi.org/10.1007/s11156-013-0352-1">https://doi.org/10.1007/s11156-013-0352-1</a>.'
  ieee: 'T. Schlueter and S. Sievers, “Determinants of market beta: the impacts of
    firm-specific accounting figures and market conditions,” <i>Review of Quantitative
    Finance and Accounting (VHB-JOURQUAL 3 Ranking B)</i>, no. 3, pp. 535–570, 2013.'
  mla: 'Schlueter, Tobias, and Sönke Sievers. “Determinants of Market Beta: The Impacts
    of Firm-Specific Accounting Figures and Market Conditions.” <i>Review of Quantitative
    Finance and Accounting (VHB-JOURQUAL 3 Ranking B)</i>, no. 3, 2013, pp. 535–70,
    doi:<a href="https://doi.org/10.1007/s11156-013-0352-1">10.1007/s11156-013-0352-1</a>.'
  short: T. Schlueter, S. Sievers, Review of Quantitative Finance and Accounting (VHB-JOURQUAL
    3 Ranking B) (2013) 535–570.
date_created: 2021-01-05T09:28:36Z
date_updated: 2022-01-06T06:54:41Z
department:
- _id: '275'
doi: 10.1007/s11156-013-0352-1
extern: '1'
issue: '3'
jel:
- C36
- G11
- G12
keyword:
- CAPM
- Cost of capital
- Accounting beta
- Intrinsic business risk
- Growth risk
- Instrumental variables
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/article/10.1007/s11156-013-0352-1
page: 535-570
publication: Review of Quantitative Finance and Accounting (VHB-JOURQUAL 3 Ranking
  B)
publication_identifier:
  issn:
  - 0924-865X
  - 1573-7179
publication_status: published
quality_controlled: '1'
status: public
title: 'Determinants of market beta: the impacts of firm-specific accounting figures
  and market conditions'
type: journal_article
user_id: '46447'
year: '2013'
...
---
_id: '5108'
abstract:
- lang: eng
  text: 'This study integrates the government in the context of company valuation.
    Our framework allows to analyze and to quantify the risk-sharing effects and conflicts
    of interest between the government and the shareholders when firms follow different
    financial policies. We provide novel evidence that firms with fixed future levels
    of debt might invest more than socially desirable. Economically, this happens
    if the gain in tax-shields is big enough to outweigh the loss in the unlevered
    firm value. Our findings have implications for the practice of investment subsidy
    programs provided by the government to avoid fostering investments beyond the
    socially optimal level. '
article_type: original
author:
- first_name: Daniel
  full_name: Kreutzmann, Daniel
  last_name: Kreutzmann
- first_name: Sönke
  full_name: Sievers, Sönke
  id: '46447'
  last_name: Sievers
- first_name: Christian
  full_name: Mueller, Christian
  last_name: Mueller
citation:
  ama: Kreutzmann D, Sievers S, Mueller C. Investment distortions and the value of
    the government’s tax claim. <i>Applied Financial Economics (VHB-JOURQUAL 3 Ranking
    C)</i>. 2013;23(11):977-989. doi:<a href="https://doi.org/10.1080/09603107.2013.786161">10.1080/09603107.2013.786161</a>
  apa: Kreutzmann, D., Sievers, S., &#38; Mueller, C. (2013). Investment distortions
    and the value of the government’s tax claim. <i>Applied Financial Economics (VHB-JOURQUAL
    3 Ranking C)</i>, <i>23</i>(11), 977–989. <a href="https://doi.org/10.1080/09603107.2013.786161">https://doi.org/10.1080/09603107.2013.786161</a>
  bibtex: '@article{Kreutzmann_Sievers_Mueller_2013, title={Investment distortions
    and the value of the government’s tax claim}, volume={23}, DOI={<a href="https://doi.org/10.1080/09603107.2013.786161">10.1080/09603107.2013.786161</a>},
    number={11}, journal={Applied Financial Economics (VHB-JOURQUAL 3 Ranking C)},
    publisher={Taylor \&#38; Francis}, author={Kreutzmann, Daniel and Sievers, Sönke
    and Mueller, Christian}, year={2013}, pages={977–989} }'
  chicago: 'Kreutzmann, Daniel, Sönke Sievers, and Christian Mueller. “Investment
    Distortions and the Value of the Government’s Tax Claim.” <i>Applied Financial
    Economics (VHB-JOURQUAL 3 Ranking C)</i> 23, no. 11 (2013): 977–89. <a href="https://doi.org/10.1080/09603107.2013.786161">https://doi.org/10.1080/09603107.2013.786161</a>.'
  ieee: D. Kreutzmann, S. Sievers, and C. Mueller, “Investment distortions and the
    value of the government’s tax claim,” <i>Applied Financial Economics (VHB-JOURQUAL
    3 Ranking C)</i>, vol. 23, no. 11, pp. 977–989, 2013.
  mla: Kreutzmann, Daniel, et al. “Investment Distortions and the Value of the Government’s
    Tax Claim.” <i>Applied Financial Economics (VHB-JOURQUAL 3 Ranking C)</i>, vol.
    23, no. 11, Taylor \&#38; Francis, 2013, pp. 977–89, doi:<a href="https://doi.org/10.1080/09603107.2013.786161">10.1080/09603107.2013.786161</a>.
  short: D. Kreutzmann, S. Sievers, C. Mueller, Applied Financial Economics (VHB-JOURQUAL
    3 Ranking C) 23 (2013) 977–989.
date_created: 2018-10-31T07:50:58Z
date_updated: 2022-01-06T07:01:38Z
department:
- _id: '275'
doi: 10.1080/09603107.2013.786161
extern: '1'
intvolume: '        23'
issue: '11'
jel:
- G31
- G32
- H21
- H25
keyword:
- corporate tax claim
- company valuation
- optimal investment
- cost of capital
language:
- iso: eng
main_file_link:
- url: https://www.tandfonline.com/doi/full/10.1080/09603107.2013.786161#.VE5YmBZwmAd
page: 977-989
publication: Applied Financial Economics (VHB-JOURQUAL 3 Ranking C)
publication_status: published
publisher: Taylor \& Francis
status: public
title: Investment distortions and the value of the government's tax claim
type: journal_article
user_id: '46447'
volume: 23
year: '2013'
...
---
_id: '37109'
abstract:
- lang: eng
  text: This study examines the effect of audit on private firms’ cost of debt. We
    use a sample of 1,949 small private firms operating in the period 2006-2010 with
    optional financial statement audit. High quality data allows us to construct a
    more precise interest rate measure than existing studies employ. After controlling
    for obvious sources of demand for voluntary audits (ownership complexity, subsidiary
    status, bank relations), we find a robust central result that voluntary audits
    increase rather than decrease the cost of debt financing, contrary to several
    existing studies. This finding indicates that voluntary audits are generally treated
    as “adopting a label” and penalised by creditors, regardless of the perceived
    auditor quality as a result of the lemon problem in the audit market. Even Big-4
    audits increase the cost of debt, likely as a result due to the lemon problem
    in the audit market, although the increase is smaller than for non-Big-4 audits.
    The results are sensitive to the estimation method used (OLS, Heckman’s two-step,
    PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions
    of these estimation methods may lead to incorrect inferences. Additional analyses
    show that audited firms’ reported earnings are less informative about future operating
    performance than earnings of their unaudited counterparts. Our results also indicate
    that results are sensitive to cost of debt definition and this might have affected
    the results reported in the existing literature.
author:
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
- first_name: Jerney
  full_name: Koren, Jerney
  last_name: Koren
- first_name: Aljosa
  full_name: Valentincic, Aljosa
  last_name: Valentincic
citation:
  ama: 'Kosi U, Koren J, Valentincic A. Does Financial Statement Audit Reduce the
    Cost of Debt of Private Firms? In: ; 2013.'
  apa: Kosi, U., Koren, J., &#38; Valentincic, A. (2013). <i>Does Financial Statement
    Audit Reduce the Cost of Debt of Private Firms?</i> 36th Annual Congress of European
    Accounting Association, Paris, France.
  bibtex: '@inproceedings{Kosi_Koren_Valentincic_2013, title={Does Financial Statement
    Audit Reduce the Cost of Debt of Private Firms?}, author={Kosi, Urska and Koren,
    Jerney and Valentincic, Aljosa}, year={2013} }'
  chicago: Kosi, Urska, Jerney Koren, and Aljosa Valentincic. “Does Financial Statement
    Audit Reduce the Cost of Debt of Private Firms?,” 2013.
  ieee: U. Kosi, J. Koren, and A. Valentincic, “Does Financial Statement Audit Reduce
    the Cost of Debt of Private Firms?,” presented at the 36th Annual Congress of
    European Accounting Association, Paris, France, 2013.
  mla: Kosi, Urska, et al. <i>Does Financial Statement Audit Reduce the Cost of Debt
    of Private Firms?</i> 2013.
  short: 'U. Kosi, J. Koren, A. Valentincic, in: 2013.'
conference:
  end_date: 2013-05-05
  location: Paris, France
  name: 36th Annual Congress of European Accounting Association
  start_date: 2013-05-02
date_created: 2023-01-17T13:25:30Z
date_updated: 2023-01-17T13:51:24Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
keyword:
- private firms
- voluntary audit
- cost of debt
- self-selection bias
- lemon problem
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2373987
status: public
title: Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
type: conference
user_id: '88603'
year: '2013'
...
---
_id: '9788'
abstract:
- lang: eng
  text: 'A hydrothermal method utilizes a crystallization process in the solution
    so that the pure and high-quality powders can be realized. Sintering from the
    hydrothermal KNbO3 and NaNbO3 powders, a high-dense lead-free piezoelectric (K,Na)NbO3
    ceramics could be obtained (density: 98.8\%). Concerning about the g33 constant,
    high value as large as commercial PZT ceramics was measured. Therefore, the hydrothermal
    (K,Na)NbO3 ceramics is usable for the sensors and the energy harvesting devices.
    To demonstrate the (K,Na)NbO3 ceramics, a hydrophone sensor was fabricated and
    evaluated.'
author:
- first_name: Takafumi
  full_name: Maeda, Takafumi
  last_name: Maeda
- first_name: Peter
  full_name: Bornmann, Peter
  last_name: Bornmann
- first_name: Tobias
  full_name: Hemsel, Tobias
  id: '210'
  last_name: Hemsel
- first_name: Takeshi
  full_name: Morita, Takeshi
  last_name: Morita
citation:
  ama: 'Maeda T, Bornmann P, Hemsel T, Morita T. Piezoelectric applications of hydrothermal
    lead-free (K0.48Na0.52)NbO3 ceramics. In: <i>Ultrasonics Symposium (IUS), 2012
    IEEE International</i>. ; 2012:194-195. doi:<a href="https://doi.org/10.1109/ULTSYM.2012.0048">10.1109/ULTSYM.2012.0048</a>'
  apa: Maeda, T., Bornmann, P., Hemsel, T., &#38; Morita, T. (2012). Piezoelectric
    applications of hydrothermal lead-free (K0.48Na0.52)NbO3 ceramics. In <i>Ultrasonics
    Symposium (IUS), 2012 IEEE International</i> (pp. 194–195). <a href="https://doi.org/10.1109/ULTSYM.2012.0048">https://doi.org/10.1109/ULTSYM.2012.0048</a>
  bibtex: '@inproceedings{Maeda_Bornmann_Hemsel_Morita_2012, title={Piezoelectric
    applications of hydrothermal lead-free (K0.48Na0.52)NbO3 ceramics}, DOI={<a href="https://doi.org/10.1109/ULTSYM.2012.0048">10.1109/ULTSYM.2012.0048</a>},
    booktitle={Ultrasonics Symposium (IUS), 2012 IEEE International}, author={Maeda,
    Takafumi and Bornmann, Peter and Hemsel, Tobias and Morita, Takeshi}, year={2012},
    pages={194–195} }'
  chicago: Maeda, Takafumi, Peter Bornmann, Tobias Hemsel, and Takeshi Morita. “Piezoelectric
    Applications of Hydrothermal Lead-Free (K0.48Na0.52)NbO3 Ceramics.” In <i>Ultrasonics
    Symposium (IUS), 2012 IEEE International</i>, 194–95, 2012. <a href="https://doi.org/10.1109/ULTSYM.2012.0048">https://doi.org/10.1109/ULTSYM.2012.0048</a>.
  ieee: T. Maeda, P. Bornmann, T. Hemsel, and T. Morita, “Piezoelectric applications
    of hydrothermal lead-free (K0.48Na0.52)NbO3 ceramics,” in <i>Ultrasonics Symposium
    (IUS), 2012 IEEE International</i>, 2012, pp. 194–195.
  mla: Maeda, Takafumi, et al. “Piezoelectric Applications of Hydrothermal Lead-Free
    (K0.48Na0.52)NbO3 Ceramics.” <i>Ultrasonics Symposium (IUS), 2012 IEEE International</i>,
    2012, pp. 194–95, doi:<a href="https://doi.org/10.1109/ULTSYM.2012.0048">10.1109/ULTSYM.2012.0048</a>.
  short: 'T. Maeda, P. Bornmann, T. Hemsel, T. Morita, in: Ultrasonics Symposium (IUS),
    2012 IEEE International, 2012, pp. 194–195.'
date_created: 2019-05-13T13:28:05Z
date_updated: 2022-01-06T07:04:20Z
department:
- _id: '151'
doi: 10.1109/ULTSYM.2012.0048
keyword:
- crystallisation
- hydrophones
- piezoceramics
- potassium compounds
- powder technology
- powders
- sensors
- sintering
- sodium compounds
- (K0.48Na0.52)NbO3
- KNbO3 powder
- NaNbO3 powder
- crystallization
- energy harvesting devices
- g33 constant
- hydrophone sensor
- hydrothermal lead-free (K0.48Na0.52)NbO3 ceramics
- hydrothermal method
- piezoelectric applications
- sintering
- Materials
- Transducers
language:
- iso: eng
page: 194-195
publication: Ultrasonics Symposium (IUS), 2012 IEEE International
publication_identifier:
  issn:
  - 1948-5719
quality_controlled: '1'
status: public
title: Piezoelectric applications of hydrothermal lead-free (K0.48Na0.52)NbO3 ceramics
type: conference
user_id: '55222'
year: '2012'
...
---
_id: '36994'
abstract:
- lang: eng
  text: This paper proposes a quality driven, simulation based approach to functional
    design verification, which applies mainly to IP-level HDL designs with well specified
    test instruction format and is evaluated on a soft microprocessor core MB-LITE
    [5]. The approach utilizes mutation analysis as the quality metric to steer an
    automated simulation data generation process. It leads to a simulation flow with
    two phases towards an enhanced mutation analysis result. First in a random simulation
    phase, an in-loop heuristics is deployed and adjusts dynamically the test probability
    distribution so as to improve the coverage efficiency. Next, for each remaining
    hard-to-kill mutant, a search heuristics on test input space is developed to iteratively
    locate a target test, using a specific objective cost function for the goal of
    killing HDL mutant. The effectiveness of this integrated two-phase simulation
    flow is demonstrated by the results with the MB-LITE microprocessor IP.
author:
- first_name: 'Tao '
  full_name: 'Xie, Tao '
  last_name: Xie
- first_name: Wolfgang
  full_name: Müller, Wolfgang
  id: '16243'
  last_name: Müller
- first_name: Florian
  full_name: Letombe, Florian
  last_name: Letombe
citation:
  ama: 'Xie T, Müller W, Letombe F. Mutation-Analysis Driven Functional Verification
    of a Soft Microprocessor. In: <i>Proceedings of SOCC2012</i>. IEEE; 2012. doi:<a
    href="https://doi.org/10.1109/SOCC.2012.6398362">10.1109/SOCC.2012.6398362</a>'
  apa: Xie, T., Müller, W., &#38; Letombe, F. (2012). Mutation-Analysis Driven Functional
    Verification of a Soft Microprocessor. <i>Proceedings of SOCC2012</i>. <a href="https://doi.org/10.1109/SOCC.2012.6398362">https://doi.org/10.1109/SOCC.2012.6398362</a>
  bibtex: '@inproceedings{Xie_Müller_Letombe_2012, place={ Niagara Falls, NY, USA
    }, title={Mutation-Analysis Driven Functional Verification of a Soft Microprocessor},
    DOI={<a href="https://doi.org/10.1109/SOCC.2012.6398362">10.1109/SOCC.2012.6398362</a>},
    booktitle={Proceedings of SOCC2012}, publisher={IEEE}, author={Xie, Tao  and Müller,
    Wolfgang and Letombe, Florian}, year={2012} }'
  chicago: 'Xie, Tao , Wolfgang Müller, and Florian Letombe. “Mutation-Analysis Driven
    Functional Verification of a Soft Microprocessor.” In <i>Proceedings of SOCC2012</i>.  Niagara
    Falls, NY, USA : IEEE, 2012. <a href="https://doi.org/10.1109/SOCC.2012.6398362">https://doi.org/10.1109/SOCC.2012.6398362</a>.'
  ieee: 'T. Xie, W. Müller, and F. Letombe, “Mutation-Analysis Driven Functional Verification
    of a Soft Microprocessor,” 2012, doi: <a href="https://doi.org/10.1109/SOCC.2012.6398362">10.1109/SOCC.2012.6398362</a>.'
  mla: Xie, Tao, et al. “Mutation-Analysis Driven Functional Verification of a Soft
    Microprocessor.” <i>Proceedings of SOCC2012</i>, IEEE, 2012, doi:<a href="https://doi.org/10.1109/SOCC.2012.6398362">10.1109/SOCC.2012.6398362</a>.
  short: 'T. Xie, W. Müller, F. Letombe, in: Proceedings of SOCC2012, IEEE,  Niagara
    Falls, NY, USA , 2012.'
date_created: 2023-01-17T08:46:14Z
date_updated: 2023-01-17T08:46:29Z
department:
- _id: '672'
doi: 10.1109/SOCC.2012.6398362
keyword:
- Analytical models
- Hardware design languages
- Microprocessors
- Cost function
- Data models
- Search problems
- IP networks
language:
- iso: eng
place: ' Niagara Falls, NY, USA '
publication: Proceedings of SOCC2012
publication_identifier:
  eisbn:
  - 978-1-4673-1295-0
publisher: IEEE
status: public
title: Mutation-Analysis Driven Functional Verification of a Soft Microprocessor
type: conference
user_id: '5786'
year: '2012'
...
