---
_id: '3542'
abstract:
- lang: eng
text: "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.\r\n\r\n\r\n \r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
\r\n\r\n\r\n\r\n Full Article \r\n Figures & data \r\n References \r\n
Citations \r\n \r\n Metrics \r\n Reprints & Permissions \r\n PDF \r\n \r\n
\r\n\r\n\r\n\r\n\r\nAbstract\r\n\r\n\r\nWe 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:
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
- first_name: Ales
full_name: Novak, Ales
last_name: Novak
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: Valentincic A, Novak A, Kosi U. Accounting quality in private firms during
the transition towards international standards. Accounting in Europe. 2017;14(3):358-387.
doi:10.1080/17449480.2017.1378821
apa: Valentincic, A., Novak, A., & Kosi, U. (2017). Accounting quality in private
firms during the transition towards international standards. Accounting in
Europe, 14(3), 358–387. https://doi.org/10.1080/17449480.2017.1378821
bibtex: '@article{Valentincic_Novak_Kosi_2017, title={Accounting quality in private
firms during the transition towards international standards}, volume={14}, DOI={10.1080/17449480.2017.1378821},
number={3}, journal={Accounting in Europe}, author={Valentincic, Aljosa and Novak,
Ales and Kosi, Urska}, year={2017}, pages={358–387} }'
chicago: 'Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in
Private Firms during the Transition towards International Standards.” Accounting
in Europe 14, no. 3 (2017): 358–87. https://doi.org/10.1080/17449480.2017.1378821.'
ieee: 'A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms
during the transition towards international standards,” Accounting in Europe,
vol. 14, no. 3, pp. 358–387, 2017, doi: 10.1080/17449480.2017.1378821.'
mla: Valentincic, Aljosa, et al. “Accounting Quality in Private Firms during the
Transition towards International Standards.” Accounting in Europe, vol.
14, no. 3, 2017, pp. 358–87, doi:10.1080/17449480.2017.1378821.
short: A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.
date_created: 2018-07-11T08:57:03Z
date_updated: 2023-01-24T15:34:31Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1080/17449480.2017.1378821
intvolume: ' 14'
issue: '3'
jel:
- M41
- C23
- L21
- P20
keyword:
- private firms
- accounting quality
- development of accounting standards
- IFRS-like standards
- Slovenia
language:
- iso: eng
page: 358-387
publication: Accounting in Europe
publication_status: published
status: public
title: Accounting quality in private firms during the transition towards international
standards
type: journal_article
user_id: '54068'
volume: 14
year: '2017'
...
---
_id: '2570'
abstract:
- lang: eng
text: On an intermediate goods market we consider vertical and horizontal product
differentiation and analyze the impact of simultaneous competition for resources
and the demand of customers on the market outcome. Asymmetries between intermediaries
may arise due to distinct product qualities as well as by reasons of different
production technologies. The intermediaries compete on the output market by choosing
production quantities sequentially and for the supplies of a monopolistic input
supplier on the input market. It turns out that there exist differences in product
quality and productivities such that an intermediary being the Stackelberg leader
has no incentive to procure inputs, whereas in the role of the Stackelberg follower
will participate in the market. Moreover, we find that given an intermediary is
more competitive, his equilibrium output quantity is higher when being the leader
than when being the follower. Interestingly, if the intermediary is less competitive
and goods are complements, there may exist asymmetries such that an intermediary
being in the position of the Stackelberg follower offers higher output quantities
in equilibrium than when being in the position of the Stackelberg leader.
author:
- first_name: Jochen
full_name: Manegold, Jochen
last_name: Manegold
citation:
ama: Manegold J. Stackelberg Competition among Intermediaries in a Differentiated
Duopoly with Product Innovation. Vol 98. CIE Working Paper Series, Paderborn
University; 2016.
apa: Manegold, J. (2016). Stackelberg Competition among Intermediaries in a Differentiated
Duopoly with Product Innovation (Vol. 98). CIE Working Paper Series, Paderborn
University.
bibtex: '@book{Manegold_2016, series={Working Papers CIE}, title={Stackelberg Competition
among Intermediaries in a Differentiated Duopoly with Product Innovation}, volume={98},
publisher={CIE Working Paper Series, Paderborn University}, author={Manegold,
Jochen}, year={2016}, collection={Working Papers CIE} }'
chicago: Manegold, Jochen. Stackelberg Competition among Intermediaries in a
Differentiated Duopoly with Product Innovation. Vol. 98. Working Papers CIE.
CIE Working Paper Series, Paderborn University, 2016.
ieee: J. Manegold, Stackelberg Competition among Intermediaries in a Differentiated
Duopoly with Product Innovation, vol. 98. CIE Working Paper Series, Paderborn
University, 2016.
mla: Manegold, Jochen. Stackelberg Competition among Intermediaries in a Differentiated
Duopoly with Product Innovation. Vol. 98, CIE Working Paper Series, Paderborn
University, 2016.
short: J. Manegold, Stackelberg Competition among Intermediaries in a Differentiated
Duopoly with Product Innovation, CIE Working Paper Series, Paderborn University,
2016.
date_created: 2018-05-03T08:06:05Z
date_updated: 2022-01-06T06:57:11Z
ddc:
- '040'
department:
- _id: '205'
- _id: '475'
file:
- access_level: closed
content_type: application/pdf
creator: stela
date_created: 2018-10-31T09:16:36Z
date_updated: 2018-10-31T09:16:36Z
file_id: '5145'
file_name: WP - Stackelberg Competition among Intermediaries in a Differentiated
Duopoly with Product Innovation.pdf
file_size: 776029
relation: main_file
success: 1
file_date_updated: 2018-10-31T09:16:36Z
has_accepted_license: '1'
intvolume: ' 98'
keyword:
- Input Market
- Product Quality
- Quantity Competition
- Stackelberg Competition
- Product Innovation
language:
- iso: eng
project:
- _id: '1'
name: SFB 901
- _id: '2'
name: SFB 901 - Project Area A
- _id: '7'
name: SFB 901 - Subproject A3
publisher: CIE Working Paper Series, Paderborn University
series_title: Working Papers CIE
status: public
title: Stackelberg Competition among Intermediaries in a Differentiated Duopoly with
Product Innovation
type: working_paper
user_id: '65453'
volume: 98
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? Review
of Accounting Studies. 2015;20(4):1407-1456. doi:10.1007/s11142
apa: Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate
debt financing? Review of Accounting Studies, 20(4), 1407–1456.
https://doi.org/10.1007/s11142
bibtex: '@article{Florou_Kosi_2015, title={Does mandatory IFRS adoption facilitate
debt financing?}, volume={20}, DOI={10.1007/s11142},
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?” Review of Accounting Studies 20, no. 4 (2015): 1407–56.
https://doi.org/10.1007/s11142.'
ieee: 'A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,”
Review of Accounting Studies, vol. 20, no. 4, pp. 1407–1456, 2015, doi:
10.1007/s11142.'
mla: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt
Financing?” Review of Accounting Studies, vol. 20, no. 4, 2015, pp. 1407–56,
doi:10.1007/s11142.
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: '9868'
abstract:
- lang: eng
text: In order to increase mechanical strength, heat dissipation and ampacity and
to decrease failure through fatigue fracture, wedge copper wire bonding is being
introduced as a standard interconnection method for mass production. To achieve
the same process stability when using copper wire instead of aluminum wire a profound
understanding of the bonding process is needed. Due to the higher hardness of
copper compared to aluminum wire it is more difficult to approach the surfaces
of wire and substrate to a level where van der Waals forces are able to arise
between atoms. Also, enough friction energy referred to the total contact area
has to be generated to activate the surfaces. Therefore, a friction model is used
to simulate the joining process. This model calculates the resulting energy of
partial areas in the contact surface and provides information about the adhesion
process of each area. The focus here is on the arising of micro joints in the
contact area depending on the location in the contact and time. To validate the
model, different touchdown forces are used to vary the initial contact areas of
wire and substrate. Additionally, a piezoelectric tri-axial force sensor is built
up to identify the known phases of pre-deforming, cleaning, adhering and diffusing
for the real bonding process to map with the model. Test substrates as DBC and
copper plate are used to show the different formations of a wedge bond connection
due to hardness and reaction propensity. The experiments were done by using 500
$\mu$m copper wire and a standard V-groove tool.
author:
- first_name: Simon
full_name: Althoff, Simon
last_name: Althoff
- first_name: Jan
full_name: Neuhaus, Jan
last_name: Neuhaus
- first_name: Tobias
full_name: Hemsel, Tobias
id: '210'
last_name: Hemsel
- first_name: Walter
full_name: Sextro, Walter
id: '21220'
last_name: Sextro
citation:
ama: 'Althoff S, Neuhaus J, Hemsel T, Sextro W. Improving the bond quality of copper
wire bonds using a friction model approach. In: Electronic Components and Technology
Conference (ECTC), 2014 IEEE 64th. ; 2014:1549-1555. doi:10.1109/ECTC.2014.6897500'
apa: Althoff, S., Neuhaus, J., Hemsel, T., & Sextro, W. (2014). Improving the
bond quality of copper wire bonds using a friction model approach. In Electronic
Components and Technology Conference (ECTC), 2014 IEEE 64th (pp. 1549–1555).
https://doi.org/10.1109/ECTC.2014.6897500
bibtex: '@inproceedings{Althoff_Neuhaus_Hemsel_Sextro_2014, title={Improving the
bond quality of copper wire bonds using a friction model approach}, DOI={10.1109/ECTC.2014.6897500},
booktitle={Electronic Components and Technology Conference (ECTC), 2014 IEEE 64th},
author={Althoff, Simon and Neuhaus, Jan and Hemsel, Tobias and Sextro, Walter},
year={2014}, pages={1549–1555} }'
chicago: Althoff, Simon, Jan Neuhaus, Tobias Hemsel, and Walter Sextro. “Improving
the Bond Quality of Copper Wire Bonds Using a Friction Model Approach.” In Electronic
Components and Technology Conference (ECTC), 2014 IEEE 64th, 1549–55, 2014.
https://doi.org/10.1109/ECTC.2014.6897500.
ieee: S. Althoff, J. Neuhaus, T. Hemsel, and W. Sextro, “Improving the bond quality
of copper wire bonds using a friction model approach,” in Electronic Components
and Technology Conference (ECTC), 2014 IEEE 64th, 2014, pp. 1549–1555.
mla: Althoff, Simon, et al. “Improving the Bond Quality of Copper Wire Bonds Using
a Friction Model Approach.” Electronic Components and Technology Conference
(ECTC), 2014 IEEE 64th, 2014, pp. 1549–55, doi:10.1109/ECTC.2014.6897500.
short: 'S. Althoff, J. Neuhaus, T. Hemsel, W. Sextro, in: Electronic Components
and Technology Conference (ECTC), 2014 IEEE 64th, 2014, pp. 1549–1555.'
date_created: 2019-05-20T12:11:44Z
date_updated: 2019-09-16T10:57:58Z
department:
- _id: '151'
doi: 10.1109/ECTC.2014.6897500
keyword:
- adhesion
- circuit reliability
- deformation
- diffusion
- fatigue cracks
- friction
- interconnections
- lead bonding
- van der Waals forces
- Cu
- adhering process
- adhesion process
- ampacity improvement
- bond quality improvement
- cleaning process
- diffusing process
- fatigue fracture failure
- friction energy
- friction model
- heat dissipation
- mechanical strength
- piezoelectric triaxial force sensor
- predeforming process
- size 500 mum
- total contact area
- van der Waals forces
- wedge copper wire bonding
- Bonding
- Copper
- Finite element analysis
- Force
- Friction
- Substrates
- Wires
language:
- iso: eng
page: 1549-1555
publication: Electronic Components and Technology Conference (ECTC), 2014 IEEE 64th
quality_controlled: '1'
status: public
title: Improving the bond quality of copper wire bonds using a friction model approach
type: conference
user_id: '55222'
year: '2014'
...
---
_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. Ultrasonics, Ferroelectrics, and Frequency Control,
IEEE Transactions on. 2014;61(2):225-230. doi:10.1109/TUFFC.2014.6722608
apa: Isobe, G., Maeda, T., Bornmann, P., Hemsel, T., & Morita, T. (2014). Synthesis
of lead-free piezoelectric powders by ultrasonic-assisted hydrothermal method
and properties of sintered (K0.48Na0.52)NBO3 ceramics. Ultrasonics, Ferroelectrics,
and Frequency Control, IEEE Transactions On, 61(2), 225–230. https://doi.org/10.1109/TUFFC.2014.6722608
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={10.1109/TUFFC.2014.6722608},
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.” Ultrasonics,
Ferroelectrics, and Frequency Control, IEEE Transactions On 61, no. 2 (2014):
225–30. https://doi.org/10.1109/TUFFC.2014.6722608.'
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,” Ultrasonics, Ferroelectrics, and Frequency
Control, IEEE Transactions on, 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.” Ultrasonics,
Ferroelectrics, and Frequency Control, IEEE Transactions On, vol. 61, no.
2, 2014, pp. 225–30, doi:10.1109/TUFFC.2014.6722608.
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: '39483'
author:
- first_name: F.F.
full_name: Vidor, F.F.
last_name: Vidor
- first_name: G.I.
full_name: Wirth, G.I.
last_name: Wirth
- first_name: Ulrich
full_name: Hilleringmann, Ulrich
id: '20179'
last_name: Hilleringmann
citation:
ama: Vidor FF, Wirth GI, Hilleringmann U. Low temperature fabrication of a ZnO nanoparticle
thin-film transistor suitable for flexible electronics. Microelectronics Reliability.
2014;54(12):2760-2765. doi:10.1016/j.microrel.2014.07.147
apa: Vidor, F. F., Wirth, G. I., & Hilleringmann, U. (2014). Low temperature
fabrication of a ZnO nanoparticle thin-film transistor suitable for flexible electronics.
Microelectronics Reliability, 54(12), 2760–2765. https://doi.org/10.1016/j.microrel.2014.07.147
bibtex: '@article{Vidor_Wirth_Hilleringmann_2014, title={Low temperature fabrication
of a ZnO nanoparticle thin-film transistor suitable for flexible electronics},
volume={54}, DOI={10.1016/j.microrel.2014.07.147},
number={12}, journal={Microelectronics Reliability}, publisher={Elsevier BV},
author={Vidor, F.F. and Wirth, G.I. and Hilleringmann, Ulrich}, year={2014}, pages={2760–2765}
}'
chicago: 'Vidor, F.F., G.I. Wirth, and Ulrich Hilleringmann. “Low Temperature Fabrication
of a ZnO Nanoparticle Thin-Film Transistor Suitable for Flexible Electronics.”
Microelectronics Reliability 54, no. 12 (2014): 2760–65. https://doi.org/10.1016/j.microrel.2014.07.147.'
ieee: 'F. F. Vidor, G. I. Wirth, and U. Hilleringmann, “Low temperature fabrication
of a ZnO nanoparticle thin-film transistor suitable for flexible electronics,”
Microelectronics Reliability, vol. 54, no. 12, pp. 2760–2765, 2014, doi:
10.1016/j.microrel.2014.07.147.'
mla: Vidor, F. F., et al. “Low Temperature Fabrication of a ZnO Nanoparticle Thin-Film
Transistor Suitable for Flexible Electronics.” Microelectronics Reliability,
vol. 54, no. 12, Elsevier BV, 2014, pp. 2760–65, doi:10.1016/j.microrel.2014.07.147.
short: F.F. Vidor, G.I. Wirth, U. Hilleringmann, Microelectronics Reliability 54
(2014) 2760–2765.
date_created: 2023-01-24T11:25:42Z
date_updated: 2023-03-22T10:15:06Z
department:
- _id: '59'
doi: 10.1016/j.microrel.2014.07.147
intvolume: ' 54'
issue: '12'
keyword:
- Electrical and Electronic Engineering
- Surfaces
- Coatings and Films
- Safety
- Risk
- Reliability and Quality
- Condensed Matter Physics
- Atomic and Molecular Physics
- and Optics
- Electronic
- Optical and Magnetic Materials
language:
- iso: eng
page: 2760-2765
publication: Microelectronics Reliability
publication_identifier:
issn:
- 0026-2714
publication_status: published
publisher: Elsevier BV
status: public
title: Low temperature fabrication of a ZnO nanoparticle thin-film transistor suitable
for flexible electronics
type: journal_article
user_id: '20179'
volume: 54
year: '2014'
...
---
_id: '9797'
abstract:
- lang: eng
text: A model approach for wedge/wedge bonding copper wire is presented. The connection
between wire and substrate is based on a variety of physical effects, but the
dominant one is the friction based welding while applying ultrasound. Consequently,
a friction model was used to investigate the welding process. This model is built
up universal and can be used to describe the formation of micro welds in the time
variant contact area between wire and substrate. Aim of the model is to identify
the interactions between touchdown, bond normal force, ultrasonic power and bonding
time. To do so, the contact area is discretized into partial areas where a Point
Contact Model is applied. Based on this approach it is possible to simulate micro
and macro slip inside the contact area between wire and substrate. The work done
by friction force is a main criterion to define occurring micro joints which influence
the subsequent welding.
author:
- first_name: Simon
full_name: Althoff, Simon
last_name: Althoff
- first_name: Jan
full_name: Neuhaus, Jan
last_name: Neuhaus
- first_name: Tobias
full_name: Hemsel, Tobias
id: '210'
last_name: Hemsel
- first_name: Walter
full_name: Sextro, Walter
id: '21220'
last_name: Sextro
citation:
ama: 'Althoff S, Neuhaus J, Hemsel T, Sextro W. A friction based approach for modeling
wire bonding. In: IMAPS 2013, 46th International Symposium on Microelectronics.
Orlando (Florida), USA; 2013. doi:10.4071/isom-2013-TA67'
apa: Althoff, S., Neuhaus, J., Hemsel, T., & Sextro, W. (2013). A friction based
approach for modeling wire bonding. In IMAPS 2013, 46th International Symposium
on Microelectronics. Orlando (Florida), USA. https://doi.org/10.4071/isom-2013-TA67
bibtex: '@inproceedings{Althoff_Neuhaus_Hemsel_Sextro_2013, place={Orlando (Florida),
USA}, title={A friction based approach for modeling wire bonding}, DOI={10.4071/isom-2013-TA67},
booktitle={IMAPS 2013, 46th International Symposium on Microelectronics}, author={Althoff,
Simon and Neuhaus, Jan and Hemsel, Tobias and Sextro, Walter}, year={2013} }'
chicago: Althoff, Simon, Jan Neuhaus, Tobias Hemsel, and Walter Sextro. “A Friction
Based Approach for Modeling Wire Bonding.” In IMAPS 2013, 46th International
Symposium on Microelectronics. Orlando (Florida), USA, 2013. https://doi.org/10.4071/isom-2013-TA67.
ieee: S. Althoff, J. Neuhaus, T. Hemsel, and W. Sextro, “A friction based approach
for modeling wire bonding,” in IMAPS 2013, 46th International Symposium on
Microelectronics, 2013.
mla: Althoff, Simon, et al. “A Friction Based Approach for Modeling Wire Bonding.”
IMAPS 2013, 46th International Symposium on Microelectronics, 2013, doi:10.4071/isom-2013-TA67.
short: 'S. Althoff, J. Neuhaus, T. Hemsel, W. Sextro, in: IMAPS 2013, 46th International
Symposium on Microelectronics, Orlando (Florida), USA, 2013.'
date_created: 2019-05-13T13:55:36Z
date_updated: 2022-01-06T07:04:20Z
department:
- _id: '151'
doi: 10.4071/isom-2013-TA67
keyword:
- Wire bonding
- friction modeling
- wire bond quality
- contact element modeling
language:
- iso: eng
place: Orlando (Florida), USA
publication: IMAPS 2013, 46th International Symposium on Microelectronics
status: public
title: A friction based approach for modeling wire bonding
type: conference
user_id: '55222'
year: '2013'
...
---
_id: '4398'
abstract:
- lang: eng
text: Employing a Hausman–Taylor instrument variable (HT–IV) estimator to data from
558 microfinance institutions (MFIs) in 80 developing countries for the period
from 2002 to 2007, this paper provides empirical evidence for a positive impact
of a country's external governance quality and outcome on local microbanks' economic
success in terms of profitability and sustainability. Evidence as well suggests
a negative relationship between external governance and the microbanks' social
success measured by the depth of outreach. In this context, our analysis reveals
that a country's political stability, governance effectiveness, regulatory quality
and rule of law are significant key elements of external governance affecting
the MFIs' functional performance. Moreover, results from sensitivity analyses
indicate that the relationship between external governance quality and microfinance
functional performance significantly depends on the microbanks' business concepts,
their lending methodologies and sources of funding.
alternative_title:
- 'The impact of external governance quality on the economic and social success of
microfinance institutions '
author:
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
orcid: https://orcid.org/0000-0002-8058-8857
- first_name: Oliver
full_name: Müller, Oliver
last_name: Müller
citation:
ama: Uhde A, Müller O. External governance outcome and microfinance success.
International Journal of Monetary Economics and Finance . 2013;6(2/3):116-149.
doi:https://doi.org/10.1504/IJMEF.2013.056394
apa: Uhde, A., & Müller, O. (2013). External governance outcome and microfinance
success. International Journal of Monetary Economics and Finance , 6(2/3),
116–149. https://doi.org/10.1504/IJMEF.2013.056394
bibtex: '@article{Uhde_Müller_2013, title={External governance outcome and microfinance
success}, volume={6}, DOI={https://doi.org/10.1504/IJMEF.2013.056394},
number={2/3}, journal={ International Journal of Monetary Economics and Finance
}, author={Uhde, André and Müller, Oliver}, year={2013}, pages={116–149} }'
chicago: 'Uhde, André, and Oliver Müller. “External Governance Outcome and Microfinance
Success.” International Journal of Monetary Economics and Finance 6,
no. 2/3 (2013): 116–49. https://doi.org/10.1504/IJMEF.2013.056394.'
ieee: 'A. Uhde and O. Müller, “External governance outcome and microfinance success,”
International Journal of Monetary Economics and Finance , vol. 6, no.
2/3, pp. 116–149, 2013, doi: https://doi.org/10.1504/IJMEF.2013.056394.'
mla: Uhde, André, and Oliver Müller. “External Governance Outcome and Microfinance
Success.” International Journal of Monetary Economics and Finance , vol.
6, no. 2/3, 2013, pp. 116–49, doi:https://doi.org/10.1504/IJMEF.2013.056394.
short: A. Uhde, O. Müller, International Journal of Monetary Economics and Finance 6
(2013) 116–149.
date_created: 2018-09-14T11:53:25Z
date_updated: 2023-01-10T09:38:58Z
department:
- _id: '186'
- _id: '188'
doi: https://doi.org/10.1504/IJMEF.2013.056394
intvolume: ' 6'
issue: 2/3
jel:
- G21
- G28
keyword:
- microfinance
- external governance
- economic success
- social success
- developing countries
- profitability
- sustainability
- microbanks
- outreach
- political stability
- governance effectiveness
- regulatory quality
- rule of law
- governance quality
- lending methodologies
- funding sources
language:
- iso: eng
page: 116-149
publication: ' International Journal of Monetary Economics and Finance '
publication_identifier:
eissn:
- 1752-0487
publication_status: published
status: public
title: External governance outcome and microfinance success
type: journal_article
user_id: '21810'
volume: 6
year: '2013'
...
---
_id: '4402'
abstract:
- lang: eng
text: 'This contribution presents and discusses main results of a new survey on
the assessment of supervisory quality among German banks in 2010. In particular,
it is analyzed if and how supervised banks’ perception of the quality of supervisory
authorities and their instruments has changed due to the financial crisis starting
in mid-2007. Subsequently, results from the recent survey are compared with findings
provided by a former study carried out by the authors in 2006 (Paul, Stein and
Uhde, 2008). '
author:
- first_name: Stephan
full_name: Paul, Stephan
last_name: Paul
- first_name: Stefan
full_name: Stein, Stefan
last_name: Stein
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
orcid: https://orcid.org/0000-0002-8058-8857
citation:
ama: Paul S, Stein S, Uhde A. Measuring the quality of banking supervision revisited
- Assessments by German banks before and during the financial crisis. Journal
of Governance and Regulation. 2012;1(3):96-109. doi:http://dx.doi.org/10.2139/ssrn.1946120
apa: Paul, S., Stein, S., & Uhde, A. (2012). Measuring the quality of banking
supervision revisited - Assessments by German banks before and during the financial
crisis. Journal of Governance and Regulation, 1(3), 96–109. http://dx.doi.org/10.2139/ssrn.1946120
bibtex: '@article{Paul_Stein_Uhde_2012, title={Measuring the quality of banking
supervision revisited - Assessments by German banks before and during the financial
crisis}, volume={1}, DOI={http://dx.doi.org/10.2139/ssrn.1946120
}, number={3}, journal={Journal of Governance and Regulation}, author={Paul,
Stephan and Stein, Stefan and Uhde, André}, year={2012}, pages={96–109} }'
chicago: 'Paul, Stephan, Stefan Stein, and André Uhde. “Measuring the Quality of
Banking Supervision Revisited - Assessments by German Banks before and during
the Financial Crisis.” Journal of Governance and Regulation 1, no. 3 (2012):
96–109. http://dx.doi.org/10.2139/ssrn.1946120
.'
ieee: 'S. Paul, S. Stein, and A. Uhde, “Measuring the quality of banking supervision
revisited - Assessments by German banks before and during the financial crisis,”
Journal of Governance and Regulation, vol. 1, no. 3, pp. 96–109, 2012,
doi: http://dx.doi.org/10.2139/ssrn.1946120
.'
mla: Paul, Stephan, et al. “Measuring the Quality of Banking Supervision Revisited
- Assessments by German Banks before and during the Financial Crisis.” Journal
of Governance and Regulation, vol. 1, no. 3, 2012, pp. 96–109, doi:http://dx.doi.org/10.2139/ssrn.1946120 .
short: S. Paul, S. Stein, A. Uhde, Journal of Governance and Regulation 1 (2012)
96–109.
date_created: 2018-09-14T12:37:30Z
date_updated: 2023-01-10T09:35:07Z
department:
- _id: '186'
- _id: '188'
doi: 'http://dx.doi.org/10.2139/ssrn.1946120 '
extern: '1'
intvolume: ' 1'
issue: '3'
jel:
- G21
- G28
keyword:
- banking supervision
- quality
- assessment
- banking sector
language:
- iso: eng
page: 96-109
publication: Journal of Governance and Regulation
publication_status: published
status: public
title: Measuring the quality of banking supervision revisited - Assessments by German
banks before and during the financial crisis
type: journal_article
user_id: '21810'
volume: 1
year: '2012'
...
---
_id: '4407'
abstract:
- lang: eng
text: 'The successful implementation of a harmonised regulatory framework for the
global banking system is still a long way off. This mainly results from (a) different
traditions in banking regulation and supervision at the national level, (b) different
national emphases on regulatory sub-goals such as efficiency or the protection
and promotion of national financial markets, and (c) different institutional settings
and conditions. In this context, studies on the banking industry''s assessment
of supervisory processes and instruments highlight how effectively and efficiently
individual nation states are implementing international frameworks such as Basel
II and the Capital Requirements Directive for Europe. In November 2005, the German
Government commissioned an evaluation of the supervisory processes and instruments
of the country''s banking authorities, BaFin and Bundesbank. The study aimed to
determine the options for further optimising supervision, reducing regulatory
burden and bureaucracy, and otherwise restricting supervision. This paper presents
the most important findings from the survey, analyses significant differences
in assessments given by various banking groups, empirically evaluates significant
drivers of banks'' overall satisfaction with banking supervision, and drafts proposals
for improving banking regulation and supervision in Germany. Finally, aspects
of further research are discussed. '
author:
- first_name: Stephan
full_name: Paul, Stephan
last_name: Paul
- first_name: Stefan
full_name: Stein, Stefan
last_name: Stein
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
orcid: https://orcid.org/0000-0002-8058-8857
citation:
ama: 'Paul S, Stein S, Uhde A. Measuring the relationship between supervisory authorities
and banks: An assessment of the German banking sector. Journal of Risk Managment
in Financial Institutions. 2008;2(1):69-87.'
apa: 'Paul, S., Stein, S., & Uhde, A. (2008). Measuring the relationship between
supervisory authorities and banks: An assessment of the German banking sector.
Journal of Risk Managment in Financial Institutions, 2(1), 69–87.'
bibtex: '@article{Paul_Stein_Uhde_2008, title={Measuring the relationship between
supervisory authorities and banks: An assessment of the German banking sector},
volume={2}, number={1}, journal={Journal of Risk Managment in Financial Institutions},
author={Paul, Stephan and Stein, Stefan and Uhde, André}, year={2008}, pages={69–87}
}'
chicago: 'Paul, Stephan, Stefan Stein, and André Uhde. “Measuring the Relationship
between Supervisory Authorities and Banks: An Assessment of the German Banking
Sector.” Journal of Risk Managment in Financial Institutions 2, no. 1 (2008):
69–87.'
ieee: 'S. Paul, S. Stein, and A. Uhde, “Measuring the relationship between supervisory
authorities and banks: An assessment of the German banking sector,” Journal
of Risk Managment in Financial Institutions, vol. 2, no. 1, pp. 69–87, 2008.'
mla: 'Paul, Stephan, et al. “Measuring the Relationship between Supervisory Authorities
and Banks: An Assessment of the German Banking Sector.” Journal of Risk Managment
in Financial Institutions, vol. 2, no. 1, 2008, pp. 69–87.'
short: S. Paul, S. Stein, A. Uhde, Journal of Risk Managment in Financial Institutions
2 (2008) 69–87.
date_created: 2018-09-14T13:08:39Z
date_updated: 2023-01-10T09:36:51Z
department:
- _id: '186'
- _id: '188'
extern: '1'
intvolume: ' 2'
issue: '1'
jel:
- G21
- G28
keyword:
- banking supervision
- quality
- assessment
- banking sector
language:
- iso: eng
page: 69-87
publication: Journal of Risk Managment in Financial Institutions
publication_status: published
status: public
title: 'Measuring the relationship between supervisory authorities and banks: An assessment
of the German banking sector'
type: journal_article
user_id: '21810'
volume: 2
year: '2008'
...
---
_id: '35910'
abstract:
- lang: eng
text: 'The feature of this paper is a critical assessment of the current discourses
about quality of life (QoL) and their implications for Social Work. At first it
pictures some major historical backgrounds of the discussion on the improvement
of life quality as an aim of societal development. In particular three crucial
shifts in the politics of QoL - its ''individualisation'', its ''informalisation''
and its ''culturalisation'' - and their implications for Social Work are critically
examined theoretically and empirically referring to the results of an own community-study.
The paper concludes with an alternative suggestion reflecting the idea of an ''autonomy-based''
approach of democratic equality. '
article_type: original
author:
- first_name: Sandra
full_name: Landhäußer, Sandra
id: '93863'
last_name: Landhäußer
- first_name: Holger
full_name: Ziegler, Holger
last_name: Ziegler
citation:
ama: Landhäußer S, Ziegler H. Social Work and the Quality of Life Politics - A Critical
Assessment . Social Work & Society. 2005;3(1):30-58. doi:https://ejournals.bib.uni-wuppertal.de/index.php/sws/article/view/206
apa: Landhäußer, S., & Ziegler, H. (2005). Social Work and the Quality of Life
Politics - A Critical Assessment . Social Work & Society, 3(1),
30–58. https://ejournals.bib.uni-wuppertal.de/index.php/sws/article/view/206
bibtex: '@article{Landhäußer_Ziegler_2005, title={Social Work and the Quality of
Life Politics - A Critical Assessment }, volume={3}, DOI={https://ejournals.bib.uni-wuppertal.de/index.php/sws/article/view/206},
number={1}, journal={Social Work & Society}, publisher={Social Work and Society
International Online Journal}, author={Landhäußer, Sandra and Ziegler, Holger},
year={2005}, pages={30–58} }'
chicago: 'Landhäußer, Sandra, and Holger Ziegler. “Social Work and the Quality of
Life Politics - A Critical Assessment .” Social Work & Society 3, no.
1 (2005): 30–58. https://ejournals.bib.uni-wuppertal.de/index.php/sws/article/view/206.'
ieee: 'S. Landhäußer and H. Ziegler, “Social Work and the Quality of Life Politics
- A Critical Assessment ,” Social Work & Society, vol. 3, no. 1, pp.
30–58, 2005, doi: https://ejournals.bib.uni-wuppertal.de/index.php/sws/article/view/206.'
mla: Landhäußer, Sandra, and Holger Ziegler. “Social Work and the Quality of Life
Politics - A Critical Assessment .” Social Work & Society, vol. 3,
no. 1, Social Work and Society International Online Journal, 2005, pp. 30–58,
doi:https://ejournals.bib.uni-wuppertal.de/index.php/sws/article/view/206.
short: S. Landhäußer, H. Ziegler, Social Work & Society 3 (2005) 30–58.
date_created: 2023-01-11T07:30:18Z
date_updated: 2023-01-27T10:19:38Z
department:
- _id: '723'
- _id: '36'
doi: https://ejournals.bib.uni-wuppertal.de/index.php/sws/article/view/206
intvolume: ' 3'
issue: '1'
keyword:
- Critical
- quality
- Social
language:
- iso: eng
page: 30-58
publication: Social Work & Society
publication_status: published
publisher: Social Work and Society International Online Journal
status: public
title: 'Social Work and the Quality of Life Politics - A Critical Assessment '
type: journal_article
user_id: '48187'
volume: 3
year: '2005'
...