@book{51785, author = {{Richter, Susanne}}, isbn = {{978-3-593-51403-1}}, keywords = {{{\textless}3}}, publisher = {{Campus}}, title = {{{Hallo Schönheiten! Performances und Aushandlungen der Geschlechterordnung in der YouTube-Beauty-Community}}}, year = {{2021}}, } @article{52102, author = {{Ried, Dennis}}, journal = {{Mitteilungen der IMRG}}, number = {{39}}, pages = {{36}}, publisher = {{Internationale Max-Reger-Gesellschaft}}, title = {{{Weltweite Verfügbarkeit und digitale Langzeitarchivierung}}}, year = {{2021}}, } @techreport{52552, author = {{Nassery, Idris and Tatari, Muna and Mustafa, Abdul Rahman}}, pages = {{131--135}}, title = {{{Conference Report: Dynamics of Tradition: Islamic Theology and Law in Relation (September 17-19, 2021, Paderborn)}}}, volume = {{13/14}}, year = {{2021}}, } @article{24971, author = {{Jenert, Tobias and Kremer, H.-Hugo}}, journal = {{bwp@ Berufs- und Wirtschaftspädagogik – online}}, pages = {{1--24}}, title = {{{Digitale Prozessintegration in berufs- und wirtschaftspädagogischen Studiengängen – Überlegungen zur Professionalität und professionellen Entwicklung}}}, volume = {{40}}, year = {{2021}}, } @article{52707, author = {{Büker, Ronja}}, journal = {{Zeitschrift für Hochschulentwicklung}}, number = {{3}}, pages = {{45--66}}, title = {{{Being a first-year student during COVID-19 pandemic}}}, volume = {{16}}, year = {{2021}}, } @article{52706, abstract = {{Lehrer*innen können dazu beitragen, dass bestehende soziale Ungleichheiten verstärkt oder auch abgebaut werden. Eine wichtige Rolle spielen dabei der sogenannte Habitus der Lehrer*innen und dessen (Nicht-)Passung zur sozialen Herkunft der Schüler*innen. In diesem Text stelle ich die Frage, wie angehende Lehrer*innen im Studium unterstützt werden können, die Bedeutung eigener habitueller Prägungen für das professionelle Handeln als Lehrperson zu reflektieren. Ganz besonders befasse ich mich mit der Rolle der Lehrer*innenbildner*innen bei der Förderung von solchen habitusreflexiven Kompetenzen. Hier spielen das Selbst der Hochschullehrenden und die bildungsbiographischen Erfahrungen, die auf dem Weg in die Hochschule gemacht wurden, eine wichtige Rolle.}}, author = {{Jenert, Tobias}}, journal = {{PraxisForschungLehrer*innenbildung}}, number = {{5}}, pages = {{82--92}}, title = {{{Anderssein als Ressource: Habitus und Habitusreflexion in der Lehrer*innenbildung}}}, doi = {{10.11576/PFLB-4801}}, volume = {{3}}, year = {{2021}}, } @inbook{52716, author = {{Jenert, Tobias and Bosse, Elke}}, booktitle = {{Transfer von Innovation und Wissen}}, isbn = {{9783658336660}}, publisher = {{Springer Fachmedien Wiesbaden}}, title = {{{Lehrentwicklung an Hochschulen als transferorientierte Netzwerkarbeit: Das Bündnis für Hochschullehre Lehren}}}, doi = {{10.1007/978-3-658-33667-7_15}}, year = {{2021}}, } @article{52704, abstract = {{ Research on student transition into Higher Education (HE) has taken different theoretical perspectives. First, studies investigated personal variables such as students´ self-efficacy, emotions and motivation regarding the transition from school to HE. A second strand of research focused on contextual variables, for instance college effectiveness research. With this paper, we combine both the personal and the contextual approach. We aim to investigate the interaction between personal and contextual diversity during the transition into HE, taking into account students’ diversity in particular with regard to gender and individual characteristics, such as self-efficacy. We explored the heterogeneity in students’ personal characteristics by conducting a latent profile analysis (LPA) based on students’ intrinsic motivation, self-efficacy and anxiety before entering Higher Education. LPA resulted in three distinct profiles, with significant differences in how students perceived the first year. This finding suggests that students’ personal characteristics when entering Higher Education influence how they experience the study environment. To investigate the interplay between individual and contextual differences in more detail, we conducted a qualitative longitudinal study with 14 first-year students in parallel with the panel survey. We found that individual students react very differently to specific characteristics and events of the first-year environment. Our study adds to the growing body of research that aims to grasp the complexity of interactions between individual and contextual differences. Specifically, we illustrate how combining quantitative and qualitative methods can provide new insights into person-context interactions. }}, author = {{Jenert, Tobias and Brahm, Taiga}}, issn = {{2295-3159}}, journal = {{Frontline Learning Research}}, keywords = {{Education}}, number = {{2}}, pages = {{50--77}}, publisher = {{EARLI}}, title = {{{The interplay of personal and contextual diversity during the first year at Higher Education: Combining a quantitative and a qualitative approach}}}, doi = {{10.14786/flr.v9i2.669}}, volume = {{9}}, year = {{2021}}, } @phdthesis{6563, abstract = {{Designprozesse von Schallwandlern werden durch zunehmende Rechenkapazitäten immer mehr durch simulative Betrachtungen unterstützt. Dabei ist vor allem die Wahl der Materialparameter der verwendeten Materialien wichtig für ein realitätsnahes Simulationsergebnis. Bei Schallwandlern werden häufig Piezokeramiken als aktive Elemente genutzt, welche sich durch eine Verkopplung mechanischer und elektrischer Eigenschaften auszeichnen. Zur Bestimmung ihrer Materialparameter stellt der IEEE Standard on Piezoelectricity ein standardisiertes Verfahren dar. Dazu sind fünf Impedanzmessungen an vier unterschiedlich gefertigten Probekörpergeometrien notwendig. Da an jedem einzelnen Probekörper nur eine Untermenge aller notwendigen Materialparameter bestimmt werden kann, werden diese dann zu einem kompletten Materialparametersatz zusammengefügt. Aufgrund der unterschiedlichen Prozessbedingungen, bei denen die jeweiligen Probekörper hergestellt werden, ist dieser Materialparametersatz jedoch inkonsistent und kann nie das Verhalten einer einzelnen Probe beschreiben. Daher wird in der vorliegenden Arbeit ein Messverfahren entwickelt, mit dem es möglich ist, alle relevanten Materialparameter unter besonderer Berücksichtigung von Dämpfung an einem einzelnen Probekörper allein durch Impedanzmessungen zu bestimmen. Als Probekörper wird dazu eine in der Anwendung häufig verwendete Scheibengeometrie verwendet. Um eine hinreichend hohe Sensitivität auf alle Materialparameter zu gewährleisten, wird diese mit einer optimierten Elektrodentopologie gefertigt. Da in diesem Fall keine analytische Betrachtung mehr möglich ist, wird das Messverfahren durch einen inversen Ansatz realisiert.}}, author = {{Feldmann, Nadine}}, pages = {{184}}, publisher = {{Universität Paderborn}}, title = {{{ Ein modellbasiertes Messverfahren zur Charakterisierung von Piezokeramiken unter Verwendung eines einzelnen scheibenförmigen Probekörpers}}}, doi = {{10.17619/UNIPB/1-1264}}, year = {{2021}}, } @inbook{24951, author = {{Sacher, Marc and Bauer, Anna}}, booktitle = {{Labore in der Hochschullehre. Didaktik, Digitalisierung, Organisation}}, editor = {{Terkowsky, Claudius and May, Dominik and Frye, Silke and Haertel, Tobias and Ortelt, Tobias and Heix, Sabrina and Lensing, Karsten}}, pages = {{51--66}}, publisher = {{wbv Media}}, title = {{{Kompetenzförderung im Laborpraktikum}}}, year = {{2020}}, } @article{24952, author = {{Bauer, Anna and Sacher, Marc and Brassat, Katharina}}, journal = {{hochschullehre}}, title = {{{Studentische Akzeptanz und Relevanzwahrnehmung eines disziplinspezifischen Workshops „Wissenschaftliche Vorträge in der Physik“}}}, volume = {{6}}, year = {{2020}}, } @article{24956, author = {{Bauer, Anna and Reinhold, Peter and Sacher, Marc}}, journal = {{Phydid B, Didaktik der Physik, Beiträge zur DPG-Frühjahrstagung}}, pages = {{389--396}}, title = {{{Entwicklung eines Bewertungsmodells zur handlungsorientierten Messung experimenteller Kompetenz (Physik)Studierender}}}, year = {{2020}}, } @inbook{24957, author = {{Bauer, Anna and Reinhold, Peter and Sacher, Marc}}, booktitle = {{Naturwissenschaftliche Kompetenzen in der Gesellschaft von morgen }}, editor = {{Habig, Sebastian}}, pages = {{106--114}}, publisher = {{Gesellschaft für Didaktik der Chemie und Physik}}, title = {{{Bewertungsmodell zur experimentellen Performanz (Physik)Studierender}}}, year = {{2020}}, } @article{24973, abstract = {{Die Frage, wie sich die Weiterentwicklung der Lehre an Hochschulen systematisch verankern lässt, erfährt mit dem Auslaufen von Förderprogrammen wie dem QPL erneute Aufmerksamkeit. Bislang fehlt es an einer kontextspezifischen Theorie, die lehrbezogenen Wandel an Hochschulen analysier- und gestaltbar macht. In jedem Fall sind Change-Konzepte aus dem betriebswirtschaftlichen Bereich nur sehr beschränkt auf Hochschulen übertragbar. Demgegenüber gibt neuere Forschung Hinweise darauf, welche Kernkategorien eine hochschulspezifische Change- Theorie umfassen könnte. Darauf aufbauend schlägt der Beitrag zwei Konzepte als Kernkategorien einer Theorie lehrbezogenen Wandels an Hochschulen vor. }}, author = {{Jenert, Tobias}}, journal = {{Zeitschrift für Hochschulentwicklung}}, keywords = {{educational development, change management, educational innovation}}, number = {{4}}, pages = {{204--222.}}, title = {{{Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen}}}, doi = {{10.3217/zfhe-15-04/12 }}, volume = {{15}}, year = {{2020}}, } @unpublished{19603, abstract = {{Micro- and smart grids (MSG) play an important role both for integrating renewable energy sources in conventional electricity grids and for providing power supply in remote areas. Modern MSGs are largely driven by power electronic converters due to their high efficiency and flexibility. Nevertheless, controlling MSGs is a challenging task due to highest requirements on energy availability, safety and voltage quality within a wide range of different MSG topologies. This results in a high demand for comprehensive testing of new control concepts during their development phase and comparisons with the state of the art in order to ensure their feasibility. This applies in particular to data-driven control approaches from the field of reinforcement learning (RL), whose stability and operating behavior can hardly be evaluated a priori. Therefore, the OpenModelica Microgrid Gym (OMG) package, an open-source software toolbox for the simulation and control optimization of MSGs, is proposed. It is capable of modeling and simulating arbitrary MSG topologies and offers a Python-based interface for plug \& play controller testing. In particular, the standardized OpenAI Gym interface allows for easy RL-based controller integration. Besides the presentation of the OMG toolbox, application examples are highlighted including safe Bayesian optimization for low-level controller tuning.}}, author = {{Bode, Henrik and Heid, Stefan Helmut and Weber, Daniel and Hüllermeier, Eyke and Wallscheid, Oliver}}, booktitle = {{arXiv:2005.04869}}, title = {{{Towards a Scalable and Flexible Simulation and Testing Environment Toolbox for Intelligent Microgrid Control}}}, year = {{2020}}, } @inproceedings{19606, abstract = {{Mobile shopping apps have been using Augmented Reality (AR) in the last years to place their products in the environment of the customer. While this is possible with atomic 3D objects, there is is still a lack in the runtime configuration of 3D object compositions based on user needs and environmental constraints. For this, we previously developed an approach for model-based AR-assisted product configuration based on the concept of Dynamic Software Product Lines. In this demonstration paper, we present the corresponding tool support ProConAR in the form of a Product Modeler and a Product Configurator. While the Product Modeler is an Angular web app that splits products (e.g. table) up into atomic parts (e.g. tabletop, table legs, funnier) and saves it within a configuration model, the Product Configurator is an Android client that uses the configuration model to place different product configurations within the environment of the customer. We show technical details of our ready to use tool-chain ProConAR by describing its implementation and usage as well as pointing out future research directions.}}, author = {{Gottschalk, Sebastian and Yigitbas, Enes and Schmidt, Eugen and Engels, Gregor}}, booktitle = {{Human-Centered Software Engineering. HCSE 2020}}, editor = {{Bernhaupt, Regina and Ardito, Carmelo and Sauer, Stefan}}, keywords = {{Product Configuration, Augmented Reality, Model-based, Tool Support}}, location = {{Eindhoven}}, publisher = {{Springer}}, title = {{{ProConAR: A Tool Support for Model-based AR Product Configuration}}}, doi = {{10.1007/978-3-030-64266-2_14}}, volume = {{12481}}, year = {{2020}}, } @inproceedings{19607, abstract = {{Modern services consist of modular, interconnected components, e.g., microservices forming a service mesh. To dynamically adjust to ever-changing service demands, service components have to be instantiated on nodes across the network. Incoming flows requesting a service then need to be routed through the deployed instances while considering node and link capacities. Ultimately, the goal is to maximize the successfully served flows and Quality of Service (QoS) through online service coordination. Current approaches for service coordination are usually centralized, assuming up-to-date global knowledge and making global decisions for all nodes in the network. Such global knowledge and centralized decisions are not realistic in practical large-scale networks. To solve this problem, we propose two algorithms for fully distributed service coordination. The proposed algorithms can be executed individually at each node in parallel and require only very limited global knowledge. We compare and evaluate both algorithms with a state-of-the-art centralized approach in extensive simulations on a large-scale, real-world network topology. Our results indicate that the two algorithms can compete with centralized approaches in terms of solution quality but require less global knowledge and are magnitudes faster (more than 100x).}}, author = {{Schneider, Stefan Balthasar and Klenner, Lars Dietrich and Karl, Holger}}, booktitle = {{IEEE International Conference on Network and Service Management (CNSM)}}, keywords = {{distributed management, service coordination, network coordination, nfv, softwarization, orchestration}}, publisher = {{IEEE}}, title = {{{Every Node for Itself: Fully Distributed Service Coordination}}}, year = {{2020}}, } @inproceedings{19609, abstract = {{Modern services comprise interconnected components, e.g., microservices in a service mesh, that can scale and run on multiple nodes across the network on demand. To process incoming traffic, service components have to be instantiated and traffic assigned to these instances, taking capacities and changing demands into account. This challenge is usually solved with custom approaches designed by experts. While this typically works well for the considered scenario, the models often rely on unrealistic assumptions or on knowledge that is not available in practice (e.g., a priori knowledge). We propose a novel deep reinforcement learning approach that learns how to best coordinate services and is geared towards realistic assumptions. It interacts with the network and relies on available, possibly delayed monitoring information. Rather than defining a complex model or an algorithm how to achieve an objective, our model-free approach adapts to various objectives and traffic patterns. An agent is trained offline without expert knowledge and then applied online with minimal overhead. Compared to a state-of-the-art heuristic, it significantly improves flow throughput and overall network utility on real-world network topologies and traffic traces. It also learns to optimize different objectives, generalizes to scenarios with unseen, stochastic traffic patterns, and scales to large real-world networks.}}, author = {{Schneider, Stefan Balthasar and Manzoor, Adnan and Qarawlus, Haydar and Schellenberg, Rafael and Karl, Holger and Khalili, Ramin and Hecker, Artur}}, booktitle = {{IEEE International Conference on Network and Service Management (CNSM)}}, keywords = {{self-driving networks, self-learning, network coordination, service coordination, reinforcement learning, deep learning, nfv}}, publisher = {{IEEE}}, title = {{{Self-Driving Network and Service Coordination Using Deep Reinforcement Learning}}}, year = {{2020}}, } @article{19939, author = {{Kreusser, Lisa Maria and McLachlan, Robert I and Offen, Christian}}, issn = {{0951-7715}}, journal = {{Nonlinearity}}, number = {{5}}, pages = {{2335--2363}}, title = {{{Detection of high codimensional bifurcations in variational PDEs}}}, doi = {{10.1088/1361-6544/ab7293}}, volume = {{33}}, year = {{2020}}, } @phdthesis{19947, abstract = {{Ordinary differential equations (ODEs) and partial differential equations (PDEs) arise in most scientific disciplines that make use of mathematical techniques. As exact solutions are in general not computable, numerical methods are used to obtain approximate solutions. In order to draw valid conclusions from numerical computations, it is crucial to understand which qualitative aspects numerical solutions have in common with the exact solution. Symplecticity is a subtle notion that is related to a rich family of geometric properties of Hamiltonian systems. While the effects of preserving symplecticity under discretisation on long-term behaviour of motions is classically well known, in this thesis (a) the role of symplecticity for the bifurcation behaviour of solutions to Hamiltonian boundary value problems is explained. In parameter dependent systems at a bifurcation point the solution set to a boundary value problem changes qualitatively. Bifurcation problems are systematically translated into the framework of classical catastrophe theory. It is proved that existing classification results in catastrophe theory apply to persistent bifurcations of Hamiltonian boundary value problems. Further results for symmetric settings are derived. (b) It is proved that to preserve generic bifurcations under discretisation it is necessary and sufficient to preserve the symplectic structure of the problem. (c) The catastrophe theory framework for Hamiltonian ODEs is extended to PDEs with variational structure. Recognition equations for A-series singularities for functionals on Banach spaces are derived and used in a numerical example to locate high-codimensional bifurcations. (d) The potential of symplectic integration for infinite-dimensional Lie-Poisson systems (Burgers’ equation, KdV, fluid equations, . . . ) using Clebsch variables is analysed. It is shown that the advantages of symplectic integration can outweigh the disadvantages of integrating over a larger phase space introduced by a Clebsch representation. (e) Finally, the preservation of variational structure of symmetric solutions in multisymplectic PDEs by multisymplectic integrators on the example of (phase-rotating) travelling waves in the nonlinear wave equation is discussed.}}, author = {{Offen, Christian}}, publisher = {{Massey University}}, title = {{{Analysis of Hamiltonian boundary value problems and symplectic integration}}}, year = {{2020}}, } @inproceedings{19953, abstract = {{Current GNN architectures use a vertex neighborhood aggregation scheme, which limits their discriminative power to that of the 1-dimensional Weisfeiler-Lehman (WL) graph isomorphism test. Here, we propose a novel graph convolution operator that is based on the 2-dimensional WL test. We formally show that the resulting 2-WL-GNN architecture is more discriminative than existing GNN approaches. This theoretical result is complemented by experimental studies using synthetic and real data. On multiple common graph classification benchmarks, we demonstrate that the proposed model is competitive with state-of-the-art graph kernels and GNNs.}}, author = {{Damke, Clemens and Melnikov, Vitaly and Hüllermeier, Eyke}}, booktitle = {{Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020)}}, editor = {{Jialin Pan, Sinno and Sugiyama, Masashi}}, keywords = {{graph neural networks, Weisfeiler-Lehman test, cycle detection}}, location = {{Bangkok, Thailand}}, pages = {{49--64}}, publisher = {{PMLR}}, title = {{{A Novel Higher-order Weisfeiler-Lehman Graph Convolution}}}, volume = {{129}}, year = {{2020}}, } @inproceedings{20139, author = {{Spliethöver, Maximilian and Wachsmuth, Henning}}, booktitle = {{Proceedings of the 7th Workshop on Argument Mining (ArgMining 2020)}}, pages = {{76--87}}, title = {{{Argument from Old Man's View: Assessing Social Bias in Argumentation}}}, year = {{2020}}, } @article{20170, author = {{Otroshi, Mortaza and Meschut, Gerson}}, issn = {{0300-3167}}, journal = {{Umformtechnik Blech Rohre Profile}}, number = {{7/20}}, pages = {{48--50}}, title = {{{Spannungszustandsabhängige Schädigungsmodellierung zum Halbhohlstanznieten}}}, year = {{2020}}, } @inproceedings{20191, author = {{Hemsen, Paul and Hesse, Marc and Löken, Nils and Nouri, Zahra}}, booktitle = {{2nd Crowdworking Symposium}}, location = {{Paderborn}}, title = {{{Platform-independent Reputation and Qualification System for Crowdwork}}}, year = {{2020}}, } @unpublished{20211, abstract = {{In many real-world applications, the relative depth of objects in an image is crucial for scene understanding, e.g., to calculate occlusions in augmented reality scenes. Predicting depth in monocular images has recently been tackled using machine learning methods, mainly by treating the problem as a regression task. Yet, being interested in an order relation in the first place, ranking methods suggest themselves as a natural alternative to regression, and indeed, ranking approaches leveraging pairwise comparisons as training information ("object A is closer to the camera than B") have shown promising performance on this problem. In this paper, we elaborate on the use of so-called \emph{listwise} ranking as a generalization of the pairwise approach. Listwise ranking goes beyond pairwise comparisons between objects and considers rankings of arbitrary length as training information. Our approach is based on the Plackett-Luce model, a probability distribution on rankings, which we combine with a state-of-the-art neural network architecture and a sampling strategy to reduce training complexity. An empirical evaluation on benchmark data in a "zero-shot" setting demonstrates the effectiveness of our proposal compared to existing ranking and regression methods.}}, author = {{Lienen, Julian and Hüllermeier, Eyke}}, booktitle = {{arXiv:2010.13118}}, title = {{{Monocular Depth Estimation via Listwise Ranking using the Plackett-Luce model}}}, year = {{2020}}, } @article{20233, abstract = {{The challenge of designing new tunable nonlinear dielectric materials with tailored properties has attracted an increasing amount of interest recently. Herein, we study the effective nonlinear dielectric response of a stochastic paraelectric-dielectric composite consisting of equilibrium distributions of circular and partially penetrable disks (or parallel, infinitely long, identical, partially penetrable, circular cylinders) of a dielectric phase randomly dispersed in a continuous matrix of a paraelectric phase. The random microstructures were generated using the Metropolis Monte Carlo algorithm. The evaluation of the effective permittivity and tunability were carried out by employing either a Landau thermodynamic model or its Johnson’s approximation to describe the field-dependent permittivity of the paraelectric phase and solving continuum-electrostatics equations using finite element calculations. We reveal that the percolation threshold in this composite governs the critical behavior of the effective permittivity and tunability. For microstructures below the percolation threshold, our simulations demonstrate a strong nonlinear behaviour of the field-dependent effective permittivity and very high tunability that increases as a function of dielectric phase concentration. Above the percolation threshold, the effective permittivity shows the tendency to linearization and the tunability dramatically drops down. The highly reduced permittivity and extraordinarily high tunability are obtained for the composites with dielectric impenetrable disks at high concentrations, in which the triggering of the percolation transition is avoided. The reported results cast light on distinct nonlinear behaviour of 2D and 3D stochastic composites and can guide the design of novel composites with the controlled morphology and tailored permittivity and tunability.}}, author = {{Myroshnychenko, Viktor and Smirnov, Stanislav and Jose, Pious Mathews Mulavarickal and Brosseau, Christian and Förstner, Jens}}, issn = {{1359-6454}}, journal = {{Acta Materialia}}, pages = {{116432}}, title = {{{Nonlinear dielectric properties of random paraelectric-dielectric composites}}}, doi = {{10.1016/j.actamat.2020.10.051}}, volume = {{203}}, year = {{2020}}, } @phdthesis{28416, author = {{Homt, Martina}}, title = {{{Die Anbahnung einer forschenden Grundhaltung im Praxissemester – eine empirische Analyse von Bedingungen und Entwicklungsverläufen}}}, year = {{2020}}, } @article{29045, author = {{Engels, Gregor}}, issn = {{2366-6145}}, journal = {{Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie (GIO)}}, pages = {{363--370}}, title = {{{Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen und Menschen}}}, doi = {{10.1007/s11612-020-00527-9}}, year = {{2020}}, } @techreport{21406, abstract = {{Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.}}, author = {{Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Tax Misperception and Its Effects on Decision Making - a Literature Review}}}, volume = {{No. 39}}, year = {{2020}}, } @techreport{21407, author = {{Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}}, title = {{{ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}}}, doi = {{10.52569/ILCP9945}}, year = {{2020}}, } @techreport{21409, abstract = {{European regulation mandates public country-by-country reporting for banks and is expected to increase reputational costs in case of tax haven activities. We test whether the availability of additional public information on the locations of banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country-by-country reporting for European banks, as compared to the insurance industry which is not subject to this regulation.}}, author = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}}, title = {{{Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks}}}, volume = {{#2020-01}}, year = {{2020}}, } @techreport{21410, abstract = {{We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior of tax auditors moderated by trust in government. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.}}, author = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}}, title = {{{How Does Trust Affect Concessionary Behavior in Tax Bargaining?}}}, volume = {{No. 41}}, year = {{2020}}, } @techreport{21411, abstract = {{This study examines the visibility of the GAAP effective tax rate (ETR) in firms’ financial statements as a distinct disclosure choice. Applying a game-theory disclosure model for voluntary disclosure strategies of firms to a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders “favourable conditions”, for example in terms of higher expected after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, decreasing). Additional analyses reveal that this high visibility is characteristic of firm-years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms do not seem to highlight favourable ETRs.}}, author = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}}, title = {{{When Do Firms Highlight Their Effective Tax Rate?}}}, volume = {{No. 37}}, year = {{2020}}, } @techreport{21414, author = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}}}, doi = {{10.52569/RUHF6645}}, year = {{2020}}, } @techreport{21416, abstract = {{This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more granular analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries.}}, author = {{Hoppe, Thomas}}, title = {{{Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average}}}, volume = {{No. 14}}, year = {{2020}}, } @techreport{21417, author = {{Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}}, title = {{{2018 Global MNC Tax Complexity Survey}}}, doi = {{10.52569/RPVO1003}}, year = {{2020}}, } @techreport{21418, abstract = {{This paper introduces an index that comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different patterns. For example, with regard to GDP, we find a positive association with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, our tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, title = {{{Measuring Tax Complexity Across Countries: A Survey Study on MNCs}}}, volume = {{No. 5}}, year = {{2020}}, } @techreport{21419, abstract = {{This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code complexity and tax framework complexity, we find opposing associations. Tax code complexity is positively related to the location probability, while tax framework complexity is negatively related to it. These associations are, for example, driven by the complexity of transfer pricing and loss offset regulations in the tax code and the dimensions guidance, audits, as well as filing and payments, in the tax framework. In additional analyses, we find that the associations are sensitive to certain characteristics, such as country-specific and firm-specific characteristics. For example, the positive tax code association diminishes when tax rates are high. Overall, we are the first to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}}, title = {{{The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}}}, volume = {{No. 13}}, year = {{2020}}, } @article{21422, author = {{Sureth-Sloane, Caren}}, journal = {{AWV-Informationen}}, number = {{5}}, pages = {{16--19}}, title = {{{Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}}}, year = {{2020}}, } @inbook{17367, author = {{Hoppe, Julia Amelie and Johansson-Pajala, Rose-Marie and Gustafsson, Christine and Melkas, Helinä and Tusku, Outi and Pekkarinen, Satu and Hennala, Lea and Thommes, Kirsten}}, booktitle = {{Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care }}, editor = {{Haltaufderheide, Joschka and Hovemann, Johanna and Vollmann, Jochen}}, pages = {{139--156}}, publisher = {{De Gruyter}}, title = {{{Assistive robots in care: Expectations and perceptions of older people}}}, doi = {{10.1515/9783110677485-009}}, year = {{2020}}, } @article{17390, author = {{Chantakit, Teanchai and Schlickriede, Christian and Sain, Basudeb and Meyer, Fabian and Weiss, Thomas and Chattham, Nattaporn and Zentgraf, Thomas}}, issn = {{2327-9125}}, journal = {{Photonics Research}}, number = {{9}}, pages = {{1435--1440}}, publisher = {{OSA}}, title = {{{All-dielectric silicon metalens for two-dimensional particle manipulation in optical tweezers}}}, doi = {{10.1364/prj.389200}}, volume = {{8}}, year = {{2020}}, } @article{17426, abstract = {{The development of renewable energies and smart mobility has profoundly impacted the future of the distribution grid. An increasing bidirectional energy flow stresses the assets of the distribution grid, especially medium voltage switchgear. This calls for improved maintenance strategies to prevent critical failures. Predictive maintenance, a maintenance strategy relying on current condition data of assets, serves as a guideline. Novel sensors covering thermal, mechanical, and partial discharge aspects of switchgear, enable continuous condition monitoring of some of the most critical assets of the distribution grid. Combined with machine learning algorithms, the demands put on the distribution grid by the energy and mobility revolutions can be handled. In this paper, we review the current state-of-the-art of all aspects of condition monitoring for medium voltage switchgear. Furthermore, we present an approach to develop a predictive maintenance system based on novel sensors and machine learning. We show how the existing medium voltage grid infrastructure can adapt these new needs on an economic scale.}}, author = {{Hoffmann, Martin W. and Wildermuth, Stephan and Gitzel, Ralf and Boyaci, Aydin and Gebhardt, Jörg and Kaul, Holger and Amihai, Ido and Forg, Bodo and Suriyah, Michael and Leibfried, Thomas and Stich, Volker and Hicking, Jan and Bremer, Martin and Kaminski, Lars and Beverungen, Daniel and zur Heiden, Philipp and Tornede, Tanja}}, issn = {{1424-8220}}, journal = {{Sensors}}, title = {{{Integration of Novel Sensors and Machine Learning for Predictive Maintenance in Medium Voltage Switchgear to Enable the Energy and Mobility Revolutions}}}, doi = {{10.3390/s20072099}}, year = {{2020}}, } @unpublished{17605, abstract = {{Syntactic annotation of corpora in the form of part-of-speech (POS) tags is a key requirement for both linguistic research and subsequent automated natural language processing (NLP) tasks. This problem is commonly tackled using machine learning methods, i.e., by training a POS tagger on a sufficiently large corpus of labeled data. While the problem of POS tagging can essentially be considered as solved for modern languages, historical corpora turn out to be much more difficult, especially due to the lack of native speakers and sparsity of training data. Moreover, most texts have no sentences as we know them today, nor a common orthography. These irregularities render the task of automated POS tagging more difficult and error-prone. Under these circumstances, instead of forcing the POS tagger to predict and commit to a single tag, it should be enabled to express its uncertainty. In this paper, we consider POS tagging within the framework of set-valued prediction, which allows the POS tagger to express its uncertainty via predicting a set of candidate POS tags instead of guessing a single one. The goal is to guarantee a high confidence that the correct POS tag is included while keeping the number of candidates small. In our experimental study, we find that extending state-of-the-art POS taggers to set-valued prediction yields more precise and robust taggings, especially for unknown words, i.e., words not occurring in the training data.}}, author = {{Heid, Stefan Helmut and Wever, Marcel Dominik and Hüllermeier, Eyke}}, booktitle = {{Journal of Data Mining and Digital Humanities}}, publisher = {{episciences}}, title = {{{Reliable Part-of-Speech Tagging of Historical Corpora through Set-Valued Prediction}}}, year = {{2020}}, } @inproceedings{17763, author = {{Haeb-Umbach, Reinhold}}, booktitle = {{Studientexte zur Sprachkommunikation: Elektronische Sprachsignalverarbeitung 2020}}, editor = {{Böck, Ronald and Siegert, Ingo and Wendemuth, Andreas}}, isbn = {{978-3-959081-93-1}}, keywords = {{Poster}}, pages = {{227--234}}, publisher = {{TUDpress, Dresden}}, title = {{{Sprachtechnologien für Digitale Assistenten}}}, year = {{2020}}, } @article{17803, abstract = {{We numerically simulate multiple light scattering in discrete disordered media represented by large clusters of irregular non-absorbing particles. The packing density of clusters is 0.5. With such conditions diffuse scattering is significantly reduced and light transport follows propagation channels that are determined by the particle size and topology of the medium. This kind of localization produces coherent backscattering intensity surge and enhanced negative polarization branch if compared to lower density samples.}}, author = {{Grynko, Yevgen and Shkuratov, Yuriy and Förstner, Jens}}, issn = {{0022-4073}}, journal = {{Journal of Quantitative Spectroscopy and Radiative Transfer}}, keywords = {{tet_topic_scattering}}, pages = {{107234}}, title = {{{Light backscattering from large clusters of densely packed irregular particles}}}, doi = {{10.1016/j.jqsrt.2020.107234}}, volume = {{255}}, year = {{2020}}, } @inproceedings{18876, author = {{Reinhold, Jannik and Frank, Maximilian and Koldewey, Christian and Dumitrescu, Roman and Buss, Eugen}}, booktitle = {{Proceedings of the ISPIM Connects Bangkok – Partnering for an Innovative Community}}, publisher = {{LUT Scientific and Expertise Publications}}, title = {{{In-depth Analysis of the Effects of Smart Services on Value Creation}}}, year = {{2020}}, } @article{19153, author = {{Eke, Norbert Otto}}, journal = {{German Life and Letters (Special Issue: Herta Müller and the Currents of European History)}}, number = {{1}}, pages = {{72--84}}, title = {{{Der ‚Eigene Kalender‘ des Erinnerns: Die Wahrheit der erfundenen Erinnerung in Herta Müllers Romanen, Erzählungen und Essays}}}, volume = {{73}}, year = {{2020}}, } @inbook{20568, author = {{Reinhold, Jannik and Koldewey, Christian and Dumitrescu, Roman}}, booktitle = {{Der Geschäftsmodell-Toolguide }}, editor = {{Buchholz, Birgit and Bürger, Matthias}}, pages = {{52--56}}, publisher = {{Campus Verlag}}, title = {{{GEMINI-Modellierungssprache für Wertschöpfungssysteme}}}, year = {{2020}}, } @inbook{20570, author = {{Koldewey, Christian and Reinhold, Jannik and Dumitrescu, Roman}}, booktitle = {{Der Geschäftsmodell-Toolguide}}, editor = {{Buchholz, Birgit and Bürger, Matthias}}, pages = {{61--66}}, publisher = {{Campus Verlag}}, title = {{{GEMINI-Geschäftsmodellmuster-Kartenset}}}, year = {{2020}}, } @inbook{20571, author = {{Koldewey, Christian and Reinhold, Jannik and Dumitrescu, Roman}}, booktitle = {{Der Geschäftsmodell-Toolguide}}, editor = {{Buchholz, Birgit and Bürger, Matthias}}, pages = {{106 -- 111}}, publisher = {{Campus Verlag}}, title = {{{Geschäftsmodellvalidierung}}}, year = {{2020}}, }