@inproceedings{9949, abstract = {{Intelligent mechatronic systems other the possibility to adapt system behavior to current dependability. This can be used to assure reliability by controlling system behavior to reach a pre-defined lifetime. By using such closed loop control, the margin of error of useful lifetime of an individual system is lowered. It is also possible to change the pre-defined lifetime during operation, by adapting system behavior to derate component usage. When planning maintenance actions, the remaining useful lifetime of each individual system has to be taken into account. Usually, stochastic properties of a fleet of systems are analyzed to create maintenance plans. Among these, the main factor is the probability of an individual system to last until maintenance. If condition-based maintenance is used, this is updated for each individual system using available information about its current state. By lowering the margin of error of useful lifetime, which directly corresponds to the time until maintenance, extended maintenance periods are made possible. Also using reliability-adaptive operation, a reversal of degradation driven maintenance planning is possible where a maintenance plan is setup not only according to system properties, but mainly to requirements imposed by maintenance personnel or infrastructure. Each system then adapts its behavior accordingly and fails according to the maintenance plan, making better use of maintenance personnel and system capabilities at the same time. In this contribution, the potential of maintenance plan driven system behavior adaptation is shown. A model including adaptation process and maintenance actions is simulated over full system lifetime to assess the advantages gained.}}, author = {{Meyer, Tobias and Kaul, Thorben and Sextro, Walter}}, booktitle = {{Proceedings of the 9th IFAC Symposium on Fault Detection, Supervision and Safety for Technical Processes}}, keywords = {{Adaptive systems, Reliability analysis, Availability, Adaptive control, Maintenance, Self-optimizing systems, Self-optimizing control, Stochastic Petri-nets}}, pages = {{940--945}}, title = {{{Advantages of reliability-adaptive system operation for maintenance planning}}}, doi = {{10.1016/j.ifacol.2015.09.647}}, year = {{2015}}, } @inproceedings{5588, abstract = {{The protection of information technology (IT) has become and is predicted to remain a key economic challenge for organizations. While research on IT security investment is fast growing, it lacks a theoretical basis for structuring research, explaining economic-technological phenomena and guide future research. We address this shortcoming by suggesting a new theoretical model emerging from a multi-theoretical perspective adopt-ing the Resource-Based View and the Organizational Learning Theory. The joint appli-cation of these theories allows to conceptualize in one theoretical model the organiza-tional learning effects that occur when the protection of organizational resources through IT security countermeasures develops over time. We use this model of IT security invest-ments to synthesize findings of a large body of literature and to derive research gaps. We also discuss managerial implications of (closing) these gaps by providing practical ex-amples.}}, author = {{Weishäupl, Eva and Yasasin, Emrah and Schryen, Guido}}, booktitle = {{International Conference on Information Systems}}, keywords = {{Information Security, Investment, Literature review, Resource-based View, Organi-zational Learning Theory, Multi-theoretical Perspective}}, title = {{{A Multi-Theoretical Literature Review on Information Security Investments using the Resource-Based View and the Organizational Learning Theory}}}, year = {{2015}}, } @article{11922, abstract = {{Besides the core learning algorithm itself, one major question in machine learning is how to best encode given training data such that the learning technology can efficiently learn based thereon and generalize to novel data. While classical approaches often rely on a hand coded data representation, the topic of autonomous representation or feature learning plays a major role in modern learning architectures. The goal of this contribution is to give an overview about different principles of autonomous feature learning, and to exemplify two principles based on two recent examples: autonomous metric learning for sequences, and autonomous learning of a deep representation for spoken language, respectively.}}, author = {{Walter, Oliver and Haeb-Umbach, Reinhold and Mokbel, Bassam and Paassen, Benjamin and Hammer, Barbara}}, journal = {{KI - Kuenstliche Intelligenz}}, keywords = {{Representation learning, Metric learning, Deep representation, Spoken language}}, pages = {{1--13}}, title = {{{Autonomous Learning of Representations}}}, doi = {{http://dx.doi.org/10.1007/s13218-015-0372-1}}, year = {{2015}}, } @inproceedings{29973, abstract = {{Haushaltsgeräte aus der Klasse der "Weißen Ware" tragen mit etwa einem Drittel ($34,2%$ \citeBDEW2013) zum privaten Energieverbrauch bei. Diese Veröffentlichung präsentiert eine Struktur und die dafür notwendige optimale Betriebsstrategie für Weiße Ware in einer Umgebung mit Strompreisen, die wegen der Volatilität der Regenerativen Energien stark fluktuieren. Das vorgeschlagene Konzept nutzt dafür ein dezentrales Energiemanagementsystem, das über drei Hierarchieebenen verteilt ist: die Geräteebene, die Haushaltsebene und die Ortsnetzebene. Auf der Geräteebene nutzt dieses Konzept zusätzlich Betriebsflexibilitäten der Haushaltsgeräte aus.}}, author = {{Stille, Karl Stephan Christian and Böcker, Joachim and Bettentrup, Ralf and Kaiser, Ingo}}, booktitle = {{ETG-Fachtagung "Von Smart Grids zu Smart Markets"}}, keywords = {{Energy management, hybrid energy storage system, self-optimization, multi-objective optimization, adaptive systems, pareto set, SFB614-D1, SFB614-D2, LEA-Publikation, Eigene}}, publisher = {{VDE}}, title = {{{Hierarchisches Optimierungskonzept für die Laststeuerung von Haushaltsgeräten}}}, year = {{2015}}, } @article{29755, abstract = {{Im Sinne eines Scholarship of Teaching and Learning wird in diesem Aufsatz die Neugestaltung einer eigenständig durchgeführten Lehrveranstaltung im Bereich der Forschungsmethoden empirisch untersucht. Die neugestaltete Lehrveranstaltung integriert sowohl direkt-instruktionale als auch kooperativ-offene Sitzungsformate und wird mit einer thematisch ähnlichen Lehrveranstaltung des Jahres 2012 verglichen, welche fast ausschließlich im Vorlesungsstil (direkt-instruktional) gehalten wurde. Im Mittelpunkt des Evaluationsvorhabens standen folgende Forschungsfragen: (1) Unterscheiden sich die summativen Evaluationen der Lehrveranstaltungen der Jahre 2012 und 2014 in den Variablen subjektiver Lernerfolg, Motivation zur selbstständigen Auseinandersetzung mit den Inhalten sowie Gesamteindruck des Seminars?, (2) Welchen Einfluss hat die Form der Sitzungsgestaltung (direkt-instruktional vs. kooperativ-offen) auf das Erleben von Kompetenz, Autonomie und sozialer Eingebundenheit?, (3) Welche Form der Sitzungsgestaltung wird von den Studierenden stärker akzeptiert? und (4) Welchen Einfluss hat die Form der Sitzungsgestaltung auf den subjektiven Lernerfolg der Studierenden? Empirisch zeigte sich, dass die neugestaltete Lehrveranstaltung des Jahres 2014 von den Studierenden in fast allen Variablen als lernwirksamer eingeschätzt wurde. Des Weiteren ergaben sich Hinweise, dass sich kooperativ-offene Sitzungsformate positiv auf motivationale Ausgangsbedingungen auswirken.}}, author = {{Goller, Michael}}, journal = {{die hochschullehre}}, keywords = {{Direkte Instruktion, Evaluation, Kooperatives Lernen, Methodenausbildung, Paderborn, Scholarship of Teaching and Learning}}, title = {{{Zum Einfluss des didaktischen Designs auf das (motivationale) Erleben von Lehrveranstaltungen: Eine quantitative Fallstudie im Rahmen der Methodeneinführung in den Bildungswissenschaften}}}, year = {{2015}}, } @article{4423, abstract = {{This research aims to develop and validate an instrument for the assessment of attitudes towards two particular objects: the Higher Education Institution (HEI) and the process of studying. Investigating attitudes towards studying at a HEI in a comprehensive way addresses an important research gap. It connects students' perception of the institution with teaching and learning. To validate the Assessment of Students' Attitudes towards Studying (ASAtS) Questionnaire, data was gathered at three different universities in Switzerland (820 students), Sweden (167) and Germany (133). Overall, the results show the internal consistency of the ASAtS. Its nomological validity is also supported by correlations with other constructs, such as intrinsic motivation and study performance. The ASAtS contributes to the theory on students learning by broadening the scope of research beyond learning in a narrow sense. From a practical point of view, it provides a tool for HE management to monitor students' perception of their HEI.}}, author = {{Brahm, Taiga and Jenert, Tobias}}, issn = {{1041-6080}}, journal = {{Learning and individual differences : journal of psychology and education}}, keywords = {{Attitude, Student learning, Higher Education Institution, university, student experience}}, pages = {{233 -- 242}}, publisher = {{Elsevier}}, title = {{{On the assessment of attitudes towards studying—development and validation of a questionnaire}}}, volume = {{43}}, year = {{2015}}, } @article{17189, abstract = {{Alignment is a phenomenon observed in human conversation: Dialog partners' behavior converges in many respects. Such alignment has been proposed to be automatic and the basis for communicating successfully. Recent research on human-computer dialog promotes a mediated communicative design account of alignment according to which the extent of alignment is influenced by interlocutors' beliefs about each other. Our work aims at adding to these findings in two ways. (a) Our work investigates alignment of manual actions, instead of lexical choice. (b) Participants interact with the iCub humanoid robot, instead of an artificial computer dialog system. Our results confirm that alignment also takes place in the domain of actions. We were not able to replicate the results of the original study in general in this setting, but in accordance with its findings, participants with a high questionnaire score for emotional stability and participants who are familiar with robots align their actions more to a robot they believe to be basic than to one they believe to be advanced. Regarding alignment over the course of an interaction, the extent of alignment seems to remain constant, when participants believe the robot to be advanced, but it increases over time, when participants believe the robot to be a basic version.}}, author = {{Vollmer, Anna-Lisa and Rohlfing, Katharina and Wrede, Britta and Cangelosi, Angelo}}, issn = {{1875-4791}}, journal = {{International Journal of Social Robotics}}, keywords = {{learning, Human-robot interaction, Alignment, Robot social, Action understanding}}, number = {{2}}, pages = {{241--252}}, publisher = {{Springer-Verlag}}, title = {{{Alignment to the Actions of a Robot}}}, doi = {{10.1007/s12369-014-0252-0}}, volume = {{7}}, year = {{2015}}, } @inproceedings{17661, author = {{King, Thomas C. and Liu, Qingzhi and Polevoy, Gleb and de Weerdt, Mathijs and Dignum, Virginia and van Riemsdijk, M. Birna and Warnier, Martijn}}, booktitle = {{Proceedings of the 2014 International Conference on Autonomous Agents and Multi-agent Systems}}, isbn = {{978-1-4503-2738-1}}, keywords = {{crowd-sensing, crowdsourcing, data aggregation, game theory, norms, reciprocation, self interested agents, simulation}}, pages = {{1651--1652}}, publisher = {{International Foundation for Autonomous Agents and Multiagent Systems}}, title = {{{Request Driven Social Sensing}}}, year = {{2014}}, } @article{4697, author = {{Sommerauer, Peter and Müller, Oliver}}, isbn = {{0360-1315}}, issn = {{03601315}}, journal = {{Computers and Education}}, keywords = {{Augmented reality, Cognitive theory of multimedia learning, Field experiment, Informal learning, Museum}}, pages = {{59----68}}, title = {{{Augmented reality in informal learning environments: A field experiment in a mathematics exhibition}}}, doi = {{10.1016/j.compedu.2014.07.013}}, year = {{2014}}, } @inproceedings{9879, abstract = {{Application of prognostics and health management (PHM) in the field of Proton Exchange Membrane (PEM) fuel cells is emerging as an important tool in increasing the reliability and availability of these systems. Though a lot of work is currently being conducted to develop PHM systems for fuel cells, various challenges have been encountered including the self-healing effect after characterization as well as accelerated degradation due to dynamic loading, all which make RUL predictions a difficult task. In this study, a prognostic approach based on adaptive particle filter algorithm is proposed. The novelty of the proposed method lies in the introduction of a self-healing factor after each characterization and the adaption of the degradation model parameters to fit to the changing degradation trend. An ensemble of five different state models based on weighted mean is then developed. The results show that the method is effective in estimating the remaining useful life of PEM fuel cells, with majority of the predictions falling within 5\% error. The method was employed in the IEEE 2014 PHM Data Challenge and led to our team emerging the winner of the RUL category of the challenge.}}, author = {{Kimotho, James Kuria and Meyer, Tobias and Sextro, Walter}}, booktitle = {{Prognostics and Health Management (PHM), 2014 IEEE Conference on}}, keywords = {{ageing, particle filtering (numerical methods), proton exchange membrane fuel cells, remaining life assessment, PEM fuel cell prognostics, PHM, RUL predictions, accelerated degradation, adaptive particle filter algorithm, dynamic loading, model parameter adaptation, prognostics and health management, proton exchange membrane fuel cells, remaining useful life estimation, self-healing effect, Adaptation models, Data models, Degradation, Estimation, Fuel cells, Mathematical model, Prognostics and health management}}, pages = {{1--6}}, title = {{{PEM fuel cell prognostics using particle filter with model parameter adaptation}}}, doi = {{10.1109/ICPHM.2014.7036406}}, year = {{2014}}, } @inproceedings{9884, abstract = {{So-called reliability adaptive systems are able to adapt their system behavior based on the current reliability of the system. This allows them to react to changed operating conditions or faults within the system that change the degradation behavior. To implement such reliability adaptation, self-optimization can be used. A self-optimizing system pursues objectives, of which the priorities can be changed at runtime, in turn changing the system behavior. When including system reliability as an objective of the system, it becomes possible to change the system based on the current reliability as well. This capability can be used to control the reliability of the system throughout its operation period in order to achieve a pre-defined or user-selectable system lifetime. This way, optimal planning of maintenance intervals is possible while also using the system capabilities to their full extent. Our proposed control system makes it possible to react to changed degradation behavior by selecting objectives of the self-optimizing system and in turn changing the operating parameters in a closed loop. A two-stage controller is designed which is used to select the currently required priorities of the objectives in order to fulfill the desired usable lifetime. Investigations using a model of an automotive clutch system serve to demonstrate the feasibility of our controller. It is shown that the desired lifetime can be achieved reliably.}}, author = {{Meyer , Tobias and Sextro, Walter}}, booktitle = {{Proceedings of the Second European Conference of the Prognostics and Health Management Society 2014}}, keywords = {{self-optimization reliability adaptive}}, title = {{{Closed-loop Control System for the Reliability of Intelligent Mechatronic Systems}}}, volume = {{5}}, year = {{2014}}, } @article{9885, abstract = {{Intelligent mechatronic systems, such as self-optimizing systems, allow an adaptation of the system behavior at runtime based on the current situation. To do so, they generally select among several pre-defined working points. A common method to determine working points for a mechatronic system is to use model-based multiobjective optimization. It allows finding compromises among conflicting objectives, called objective functions, by adapting parameters. To evaluate the system behavior for different parameter sets, a model of the system behavior is included in the objective functions and is evaluated during each function call. Intelligent mechatronic systems also have the ability to adapt their behavior based on their current reliability, thus increasing their availability, or on changed safety requirements; all of which are summed up by the common term dependability. To allow this adaptation, dependability can be considered in multiobjective optimization by including dependability-related objective functions. However, whereas performance-related objective functions are easily found, formulation of dependability-related objective functions is highly system-specific and not intuitive, making it complex and error-prone. Since each mechatronic system is different, individual failure modes have to be taken into account, which need to be found using common methods such as Failure-Modes and Effects Analysis or Fault Tree Analysis. Using component degradation models, which again are specific to the system at hand, the main loading factors can be determined. By including these in the model of the system behavior, the relation between working point and dependability can be formulated as an objective function. In our work, this approach is presented in more detail. It is exemplified using an actively actuated single plate dry clutch system. Results show that this approach is suitable for formulating dependability-related objective functions and that these can be used to extend system lifetime by adapting system behavior.}}, author = {{Meyer , Tobias and Sondermann-Wölke, Christoph and Sextro, Walter}}, journal = {{Conference Proceedings of the 2nd International Conference on System-Integrated Intelligence}}, keywords = {{Self-optimization, multiobjective optimization, objective function, dependability, intelligent system, behavior adaptation}}, pages = {{46--53}}, title = {{{Method to Identify Dependability Objectives in Multiobjective Optimization Problem}}}, doi = {{10.1016/j.protcy.2014.09.033}}, volume = {{15}}, year = {{2014}}, } @inproceedings{10677, author = {{Ho, Nam and Kaufmann, Paul and Platzner, Marco}}, booktitle = {{2014 {IEEE} Intl. Conf. on Evolvable Systems (ICES)}}, keywords = {{Linux, cache storage, embedded systems, granular computing, multiprocessing systems, reconfigurable architectures, Leon3 SPARe processor, custom logic events, evolvable-self-adaptable processor cache, fine granular profiling, integer unit events, measurement infrastructure, microarchitectural events, multicore embedded system, perf_event standard Linux performance measurement interface, processor properties, run-time reconfigurable memory-to-cache address mapping engine, run-time reconfigurable multicore infrastructure, split-level caching, Field programmable gate arrays, Frequency locked loops, Irrigation, Phasor measurement units, Registers, Weaving}}, pages = {{31--37}}, title = {{{Towards self-adaptive caches: A run-time reconfigurable multi-core infrastructure}}}, doi = {{10.1109/ICES.2014.7008719}}, year = {{2014}}, } @article{17199, abstract = {{Research of tutoring in parent-infant interaction has shown that tutors - when presenting some action - modify both their verbal and manual performance for the learner (‘motherese’, ‘motionese’). Investigating the sources and effects of the tutors’ action modifications, we suggest an interactional account of ‘motionese’. Using video-data from a semi-experimental study in which parents taught their 8 to 11 month old infants how to nest a set of differently sized cups, we found that the tutors’ action modifications (in particular: high arches) functioned as an orienting device to guide the infant’s visual attention (gaze). Action modification and the recipient’s gaze can be seen to have a reciprocal sequential relationship and to constitute a constant loop of mutual adjustments. Implications are discussed for developmental research and for robotic ‘Social Learning’. We argue that a robot system could use on-line feedback strategies (e.g. gaze) to pro-actively shape a tutor’s action presentation as it emerges.}}, author = {{Pitsch, Karola and Vollmer, Anna-Lisa and Rohlfing, Katharina and Fritsch, Jannik and Wrede, Britta}}, issn = {{1572-0381}}, journal = {{Interaction Studies}}, keywords = {{conversation analysis, interactional coordination, adult-child-interaction, feedback, gaze, quantification, social learning, motionese, tutoring}}, number = {{1}}, pages = {{55--98}}, publisher = {{John Benjamins Publishing Company}}, title = {{{Tutoring in adult-child-interaction: On the loop of the tutor's action modification and the recipient's gaze}}}, doi = {{10.1075/is.15.1.03pit}}, volume = {{15}}, year = {{2014}}, } @article{4427, abstract = {{Kompetenzorientierung ist ein wichtiges aktuelles Ziel bei der Studienprogrammentwicklung. Allerdings ist die Umsetzung in der Praxis mit zwei wesentlichen Herausforderungen verbunden: So ist zum einen der Wechsel von disziplinären Inhalten hin zu Kompetenzen wenig intuitiv; zum anderen wird die Formulierung so genannter Learning Outcomes als administrative Übung betrachtet. An der Universität St. Gallen wurde ein systematischer Prozess für die Qualitätsentwicklung der Studienprogramme eingeführt. Im Beitrag wird dieser Prozess im Hinblick auf die Kompetenzorientierung reflektiert. Es erscheint wesentlich, den Programmen möglichst viel Freiraum auf ihrem Weg zur Kompetenzorientierung zu überlassen und sie auf diese Weise zu unterstützen.}}, author = {{Brahm, Taiga and Jenert, Tobias}}, issn = {{2219-6994}}, journal = {{Zeitschrift für Hochschulentwicklung}}, keywords = {{Kompetenzorientierung, Studienprogrammentwicklung, Hochschulentwicklung, Hochschule, Learning Outcomes}}, number = {{1}}, pages = {{7--14}}, publisher = {{Österreichische Gesellschaft für Hochschuldidaktik}}, title = {{{Herausforderungen der Kompetenzorientierung in der Studienprogrammentwicklung}}}, volume = {{8}}, year = {{2013}}, } @inproceedings{4478, abstract = {{The purpose of the research was to develop and validate an instrument for the assessment of attitudes towards the study environment in higher education contexts. The questionnaire is designed to measure students' attitudes towards two particular objects: the university (or Higher Education Institution) and the process of studying. Five studies at two different universities were conducted to develop and validate the Attitudes towards the Study Environment Questionnaire (ASEQ). In total, 1640 students filled in the questionnaire. Reliability tests and exploratory factor analysis as well as confirmatory factor analysis showed satisfactory psychometric characteristics of the ASEQ. Each part of the questionnaire is internally consistent and construct validity of the scales is supported by correlations with other constructs as assumed by current theories: Positive attitudinal constructs (normative behavior, autonomy, joy, self-efficacy, and task value) are positively related to intrinsic motivation and the expected study performance while anxiety is negatively related to these constructs. Since attitudes towards the study situation are connected to student engagement and motivation, the study contributes to the theory of student learning by providing a validated instrument to assess attitudes. Thus, the ASEQ can support further research on student performance and development by providing an instrument for the hitherto neglected but nonetheless extremely relevant domain of attitudes. Also, the questionnaire can be used as a diagnostic instrument for higher education faculty and administration to trace students' attitudinal development over time - a factor of prime importance for student socialization during the introductory phase of studying.}}, author = {{Brahm, Taiga and Jenert, Tobias and Euler, Dieter}}, keywords = {{attitudes, teaching and learning, studying, higher education institution, theory of planned behavior, instrument development}}, location = {{München }}, publisher = {{EARLI European Association for Research on Learning and Instruction}}, title = {{{On the assessment of attitudes towards the study process and the university: Attitudes towards the Study Environment Questionnaire (ASEQ)}}}, year = {{2013}}, } @inproceedings{13324, abstract = {{The new technological enhancements and the accessibility to varieties of online applications, enable users to collect personal data and perform self-evaluation through test, comparison and experimentation. The sparked interest in numbers and numbers as self-representative visualisations is prominent in social networking sites, which are the empirical setting for the present study. This paper sets out to establish a multi-theoretical framework which enables the investigation of emerging phenomena of the role of numbers in social networking sites. The proposed framework rests on three theoretical pillars: self-determination theory, heuristic decision making and behavioural economics. A discussion departs from these convictions to investigate user reactions and behaviour when faced with numerical representations in the SNS.}}, author = {{Sjöklint, Mimmi and Constantiou, Ioanna and Trier, Matthias}}, booktitle = {{ECIS 2013 Proceedings}}, isbn = {{9783834924421}}, keywords = {{User Behaviour, Social Networking Sites, Numerical Representations, Multi-Theoretical Framework, Quantified Self, Pointification}}, publisher = {{Association for Information Systems. AIS Electronic Library (AISeL)}}, title = {{{Numerical Representations and User Behaviour in Social Networking Sites: Towards a Multi- Theoretical Research Framework}}}, year = {{2013}}, } @inproceedings{11832, abstract = {{In this paper we propose an approach to retrieve the absolute geometry of an acoustic sensor network, consisting of spatially distributed microphone arrays, from reverberant speech input. The calibration relies on direction of arrival measurements of the individual arrays. The proposed calibration algorithm is derived from a maximum-likelihood approach employing circular statistics. Since a sensor node consists of a microphone array with known intra-array geometry, we are able to obtain an absolute geometry estimate, including angles and distances. Simulation results demonstrate the effectiveness of the approach.}}, author = {{Jacob, Florian and Schmalenstroeer, Joerg and Haeb-Umbach, Reinhold}}, booktitle = {{38th International Conference on Acoustics, Speech, and Signal Processing (ICASSP 2013)}}, issn = {{1520-6149}}, keywords = {{Geometry calibration, microphone arrays, position self-calibration}}, pages = {{116--120}}, title = {{{DoA-Based Microphone Array Position Self-Calibration Using Circular Statistic}}}, doi = {{10.1109/ICASSP.2013.6637620}}, year = {{2013}}, } @inproceedings{37109, abstract = {{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 = {{Kosi, Urska and Koren, Jerney and Valentincic, Aljosa}}, keywords = {{private firms, voluntary audit, cost of debt, self-selection bias, lemon problem}}, location = {{Paris, France}}, title = {{{Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}}}, year = {{2013}}, } @article{17204, abstract = {{In a longitudinal naturalistic study, we observed German mothers interacting with their infants when they were 3 and 6 months old. Pursuing the idea that infants’ attention is socialized in everyday interactions, we explored whether eye contact is reinforced selectively by behavioral modification in the input provided to infants. Applying a microanalytical approach focusing on the sequential organization of interaction, we explored how the mother draws the infant’s attention to herself and how she tries to maintain attention when the infant is looking at her. Results showed that eye contact is reinforced by specific infant-directed practices: interrogatives and conversational openings, multimodal stimulation, repetition, and imitation. In addition, these practices are contingent on the infant’s own behavior. By comparing the two data points (3 and 6 months), we showed how the education of attention evolves hand-in-hand with the developing capacities of the infant.}}, author = {{Nomikou, Iris and Rohlfing, Katharina and Szufnarowska, Joanna}}, issn = {{1572-0381}}, journal = {{Interaction Studies}}, keywords = {{interactional adaptation, multimodal input, social learning, ecology of attention, eye contact}}, number = {{2}}, pages = {{240--267}}, publisher = {{John Benjamins Publishing Company}}, title = {{{Educating attention: recruiting, maintaining, and framing eye contact in early natural mother-infant interactions}}}, doi = {{10.1075/is.14.2.05nom}}, volume = {{14}}, year = {{2013}}, }