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Bernard}, editor={Hiltz, Starr Roxanne and Plotnick, Linda and Pfaf, Mark and Shih, Patrick C.}, year={2014} }","ama":"Büscher M, Easton C, Kuhnert M, et al. Cloud ethics for disaster response for Crisis Response and Management. In: Hiltz SR, Plotnick L, Pfaf M, Shih PC, eds. <i>11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014</i>. {ISCRAM Association}; 2014.","mla":"Büscher, Monika, et al. “Cloud Ethics for Disaster Response for Crisis Response and Management.” <i>11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014</i>, edited by Starr Roxanne Hiltz et al., {ISCRAM Association}, 2014.","chicago":"Büscher, Monika, Catherine Easton, Maike Kuhnert, Christian Wietfeld, Matts Ahls{\\’e}n, Jens Pottebaum, and J. Bernard van Veelen. “Cloud Ethics for Disaster Response for Crisis Response and Management.” In <i>11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014</i>, edited by Starr Roxanne Hiltz, Linda Plotnick, Mark Pfaf, and Patrick C. Shih. {ISCRAM Association}, 2014.","short":"M. Büscher, C. Easton, M. Kuhnert, C. Wietfeld, M. Ahls{\\’e}n, J. Pottebaum, J.B. van Veelen, in: S.R. Hiltz, L. Plotnick, M. Pfaf, P.C. Shih (Eds.), 11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014, {ISCRAM Association}, 2014.","ieee":"M. Büscher <i>et al.</i>, “Cloud ethics for disaster response for Crisis Response and Management,” in <i>11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014</i>, 2014.","apa":"Büscher, M., Easton, C., Kuhnert, M., Wietfeld, C., Ahls{\\’e}n, M., Pottebaum, J., &#38; van Veelen, J. B. (2014). Cloud ethics for disaster response for Crisis Response and Management. In S. R. Hiltz, L. Plotnick, M. Pfaf, &#38; P. C. Shih (Eds.), <i>11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014</i>. {ISCRAM Association}."},"quality_controlled":"1"},{"date_created":"2021-09-09T12:24:53Z","oa":"1","keyword":["Ver{\\"],"type":"conference","citation":{"ieee":"J. Pottebaum, R. Marterer, and S. Schneider, “Taxonomy of IT support for training emergency response &#38; management for Crisis Response and Management,” in <i>11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014</i>, 2014.","mla":"Pottebaum, Jens, et al. “Taxonomy of IT Support for Training Emergency Response &#38; Management for Crisis Response and Management.” <i>11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014</i>, edited by Starr Roxanne Hiltz et al., {ISCRAM Association}, 2014.","apa":"Pottebaum, J., Marterer, R., &#38; Schneider, S. (2014). Taxonomy of IT support for training emergency response &#38; management for Crisis Response and Management. In S. R. Hiltz, L. Plotnick, M. Pfaf, &#38; P. C. Shih (Eds.), <i>11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014</i>. {ISCRAM Association}.","bibtex":"@inproceedings{Pottebaum_Marterer_Schneider_2014, title={Taxonomy of IT support for training emergency response &#38; management for Crisis Response and Management}, booktitle={11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014}, publisher={{ISCRAM Association}}, author={Pottebaum, Jens and Marterer, Robin and Schneider, Steffen}, editor={Hiltz, Starr Roxanne and Plotnick, Linda and Pfaf, Mark and Shih, Patrick C.}, year={2014} }","chicago":"Pottebaum, Jens, Robin Marterer, and Steffen Schneider. “Taxonomy of IT Support for Training Emergency Response &#38; Management for Crisis Response and Management.” In <i>11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014</i>, edited by Starr Roxanne Hiltz, Linda Plotnick, Mark Pfaf, and Patrick C. Shih. {ISCRAM Association}, 2014.","short":"J. Pottebaum, R. Marterer, S. Schneider, in: S.R. Hiltz, L. Plotnick, M. Pfaf, P.C. Shih (Eds.), 11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014, {ISCRAM Association}, 2014.","ama":"Pottebaum J, Marterer R, Schneider S. Taxonomy of IT support for training emergency response &#38; management for Crisis Response and Management. In: Hiltz SR, Plotnick L, Pfaf M, Shih PC, eds. <i>11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014</i>. {ISCRAM Association}; 2014."},"publication":"11th Proceedings of the International Conference on Information Systems for Crisis Response and Management, University Park, Pennsylvania, USA, May 18-21, 2014","quality_controlled":"1","_id":"24046","language":[{"iso":"eng"}],"publisher":"{ISCRAM Association}","main_file_link":[{"url":"http://idl.iscram.org/files/pottebaum/2014/848_Pottebaum_etal2014.pdf","open_access":"1"}],"editor":[{"full_name":"Hiltz, Starr Roxanne","last_name":"Hiltz","first_name":"Starr Roxanne"},{"full_name":"Plotnick, Linda","last_name":"Plotnick","first_name":"Linda"},{"first_name":"Mark","last_name":"Pfaf","full_name":"Pfaf, Mark"},{"full_name":"Shih, Patrick C.","last_name":"Shih","first_name":"Patrick C."}],"user_id":"405","publication_identifier":{"isbn":["978-0-692-21194-6"]},"author":[{"full_name":"Pottebaum, Jens","orcid":"http://orcid.org/0000-0001-8778-2989","last_name":"Pottebaum","first_name":"Jens","id":"405"},{"full_name":"Marterer, Robin","last_name":"Marterer","first_name":"Robin"},{"full_name":"Schneider, Steffen","last_name":"Schneider","first_name":"Steffen"}],"status":"public","title":"Taxonomy of IT support for training emergency response & management for Crisis Response and Management","year":"2014","date_updated":"2026-03-31T03:38:32Z"},{"title":"Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?","year":"2014","status":"public","author":[{"first_name":"Jernej","last_name":"Koren","full_name":"Koren, Jernej"},{"first_name":"Urska","last_name":"Kosi","orcid":"0009-0009-2545-5929","full_name":"Kosi, Urska","id":"54068"},{"full_name":"Valentincic, Aljosa","first_name":"Aljosa","last_name":"Valentincic"}],"date_updated":"2026-06-15T11:11:10Z","main_file_link":[{"open_access":"1","url":"https://dx.doi.org/10.2139/ssrn.2373987"}],"_id":"4879","language":[{"iso":"eng"}],"doi":"10.2139/ssrn.2373987","user_id":"54068","citation":{"ieee":"J. Koren, U. Kosi, and A. Valentincic, <i>Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?</i> 2014.","apa":"Koren, J., Kosi, U., &#38; Valentincic, A. (2014). <i>Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?</i> <a href=\"https://doi.org/10.2139/ssrn.2373987\">https://doi.org/10.2139/ssrn.2373987</a>","short":"J. Koren, U. Kosi, A. Valentincic, Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?, 2014.","chicago":"Koren, Jernej, Urska Kosi, and Aljosa Valentincic. <i>Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?</i>, 2014. <a href=\"https://doi.org/10.2139/ssrn.2373987\">https://doi.org/10.2139/ssrn.2373987</a>.","mla":"Koren, Jernej, et al. <i>Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?</i> 2014, doi:<a href=\"https://doi.org/10.2139/ssrn.2373987\">10.2139/ssrn.2373987</a>.","bibtex":"@book{Koren_Kosi_Valentincic_2014, title={Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}, DOI={<a href=\"https://doi.org/10.2139/ssrn.2373987\">10.2139/ssrn.2373987</a>}, author={Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}, year={2014} }","ama":"Koren J, Kosi U, Valentincic A. <i>Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?</i>; 2014. doi:<a href=\"https://doi.org/10.2139/ssrn.2373987\">10.2139/ssrn.2373987</a>"},"abstract":[{"lang":"eng","text":"This study examines the effect of audit on private firms’ cost of debt. We use a sample of 1,949 small private firms operating in the period 2006-2010 with optional financial statement audit. High quality data allows us to construct a more precise interest rate measure than existing studies employ. After controlling for obvious sources of demand for voluntary audits (ownership complexity, subsidiary status, bank relations), we find a robust central result that voluntary audits increase rather than decrease the cost of debt financing, contrary to several existing studies. This finding indicates that voluntary audits are generally treated as “adopting a label” and penalised by creditors, regardless of the perceived auditor quality as a result of the lemon problem in the audit market. Even Big-4 audits increase the cost of debt, likely as a result due to the lemon problem in the audit market, although the increase is smaller than for non-Big-4 audits. The results are sensitive to the estimation method used (OLS, Heckman’s two-step, PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions of these estimation methods may lead to incorrect inferences. Additional analyses show that audited firms’ reported earnings are less informative about future operating performance than earnings of their unaudited counterparts. Our results also indicate that results are sensitive to cost of debt definition and this might have affected the results reported in the existing literature. "}],"date_created":"2018-10-26T07:39:16Z","type":"working_paper","oa":"1","department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}]},{"user_id":"105186","volume":5,"page":"1–14","publisher":"Prolog-Verlag","_id":"31006","status":"public","jel":["I24"],"oa":"1","quality_controlled":"1","citation":{"chicago":"Kullmann, Harry, Birgit Lütje-Klose, Annette Textor, Jutta Berard, and Katharina Schitow. “Inklusiver Unterricht – (Auch) eine Frage der Einstellung! Eine Interviewstudie über Einstellungen und Bereitschaften von Lehrkräften und Schulleitungen zur Inklusion.” <i>Schulpädagogik heute</i> 5, no. 10 (2014): 1–14.","short":"H. Kullmann, B. Lütje-Klose, A. Textor, J. Berard, K. Schitow, Schulpädagogik heute 5 (2014) 1–14.","apa":"Kullmann, H., Lütje-Klose, B., Textor, A., Berard, J., &#38; Schitow, K. (2014). Inklusiver Unterricht – (Auch) eine Frage der Einstellung! Eine Interviewstudie über Einstellungen und Bereitschaften von Lehrkräften und Schulleitungen zur Inklusion. <i>Schulpädagogik heute</i>, <i>5</i>(10), 1–14.","ieee":"H. Kullmann, B. Lütje-Klose, A. Textor, J. Berard, and K. Schitow, “Inklusiver Unterricht – (Auch) eine Frage der Einstellung! Eine Interviewstudie über Einstellungen und Bereitschaften von Lehrkräften und Schulleitungen zur Inklusion,” <i>Schulpädagogik heute</i>, vol. 5, no. 10, pp. 1–14, 2014.","ama":"Kullmann H, Lütje-Klose B, Textor A, Berard J, Schitow K. Inklusiver Unterricht – (Auch) eine Frage der Einstellung! Eine Interviewstudie über Einstellungen und Bereitschaften von Lehrkräften und Schulleitungen zur Inklusion. <i>Schulpädagogik heute</i>. 2014;5(10):1–14.","bibtex":"@article{Kullmann_Lütje-Klose_Textor_Berard_Schitow_2014, title={Inklusiver Unterricht – (Auch) eine Frage der Einstellung! Eine Interviewstudie über Einstellungen und Bereitschaften von Lehrkräften und Schulleitungen zur Inklusion}, volume={5}, number={10}, journal={Schulpädagogik heute}, publisher={Prolog-Verlag}, author={Kullmann, Harry and Lütje-Klose, Birgit and Textor, Annette and Berard, Jutta and Schitow, Katharina}, year={2014}, pages={1–14} }","mla":"Kullmann, Harry, et al. “Inklusiver Unterricht – (Auch) eine Frage der Einstellung! Eine Interviewstudie über Einstellungen und Bereitschaften von Lehrkräften und Schulleitungen zur Inklusion.” <i>Schulpädagogik heute</i>, vol. 5, no. 10, Prolog-Verlag, 2014, pp. 1–14."},"main_file_link":[{"open_access":"1","url":"https://www.researchgate.net/publication/323454455_Inklusiver_Unterricht_-_Auch_eine_Frage_der_Einstellung_Eine_Interviewstudie_uber_Einstellungen_und_Bereitschaften_von_Lehrkraften_und_Schulleitungen_zur_Inklusion"}],"language":[{"iso":"ger"}],"date_updated":"2026-08-22T12:59:30Z","publication_status":"published","intvolume":"         5","article_type":"original","year":"2014","title":"Inklusiver Unterricht – (Auch) eine Frage der Einstellung! Eine Interviewstudie über Einstellungen und Bereitschaften von Lehrkräften und Schulleitungen zur Inklusion","publication_identifier":{"issn":["2191-754X"]},"author":[{"id":"77972","full_name":"Kullmann, Harry","orcid":"0000-0001-5488-5105","first_name":"Harry","last_name":"Kullmann"},{"full_name":"Lütje-Klose, Birgit","last_name":"Lütje-Klose","first_name":"Birgit"},{"full_name":"Textor, Annette","first_name":"Annette","last_name":"Textor"},{"full_name":"Berard, Jutta","last_name":"Berard","first_name":"Jutta"},{"first_name":"Katharina","last_name":"Schitow","full_name":"Schitow, Katharina"}],"keyword":["Inklusion","Heterogenität","Einstellung","Bereitschaft","Individualisierung","Dekate- gorisierung","soziale Integration"],"type":"journal_article","department":[{"_id":"556"}],"date_created":"2022-05-03T06:17:22Z","abstract":[{"text":"Die Gelingensbedingungen für inklusiven Unterricht unterscheiden sich nicht wesentlich von den Bedingungen für guten Unterricht im Allgemeinen - allerdings werden vor dem Hintergrund des systemischen Wandels im Zuge der Umsetzung der UN-Behindertenrechtskonvention die Bedeutung von Einstellungen und Bereitschaften zur Inklusion besonders betont. Der vorliegende Beitrag berichtet von einer mehrperspektivisch angelegten Interviewstudie mit Schulleitungen, multiprofessionellen Klassenteams und einem Fachberater für Inklusion aus drei Grundschulen mit einer mehrjährigen Erfahrung im Gemeinsamen Unterricht. Die Ergebnisse der explorativ angelegten Studie unterstreichen, dass positive Einstellungen zu sozialer Integration und die Bereitschaft zur Vermeidung stabiler Etikettierungen eine hohe Relevanz für die gelingende Implementation inklusiven Unterrichts darstellen.","lang":"ger"}],"publication":"Schulpädagogik heute","issue":"10"},{"_id":"31024","page":"69–91","volume":4,"user_id":"105186","jel":["I24"],"status":"public","oa":"1","citation":{"apa":"Textor, A., Kullmann, H., &#38; Lütje-Klose, B. (2014). Eine Inklusion unterstützende Didaktik – Rekonstruktionen aus der Perspektive inklusionserfahrener Lehrkräfte. <i>Jahrbuch für Allgemeine Didaktik</i>, <i>4</i>, 69–91.","ieee":"A. Textor, H. Kullmann, and B. Lütje-Klose, “Eine Inklusion unterstützende Didaktik – Rekonstruktionen aus der Perspektive inklusionserfahrener Lehrkräfte,” <i>Jahrbuch für Allgemeine Didaktik</i>, vol. 4, pp. 69–91, 2014.","short":"A. Textor, H. Kullmann, B. Lütje-Klose, Jahrbuch für Allgemeine Didaktik 4 (2014) 69–91.","chicago":"Textor, Annette, Harry Kullmann, and Birgit Lütje-Klose. “Eine Inklusion unterstützende Didaktik – Rekonstruktionen aus der Perspektive inklusionserfahrener Lehrkräfte.” <i>Jahrbuch für Allgemeine Didaktik</i> 4 (2014): 69–91.","mla":"Textor, Annette, et al. “Eine Inklusion unterstützende Didaktik – Rekonstruktionen aus der Perspektive inklusionserfahrener Lehrkräfte.” <i>Jahrbuch für Allgemeine Didaktik</i>, vol. 4, 2014, pp. 69–91.","ama":"Textor A, Kullmann H, Lütje-Klose B. Eine Inklusion unterstützende Didaktik – Rekonstruktionen aus der Perspektive inklusionserfahrener Lehrkräfte. <i>Jahrbuch für Allgemeine Didaktik</i>. 2014;4:69–91.","bibtex":"@article{Textor_Kullmann_Lütje-Klose_2014, title={Eine Inklusion unterstützende Didaktik – Rekonstruktionen aus der Perspektive inklusionserfahrener Lehrkräfte}, volume={4}, journal={Jahrbuch für Allgemeine Didaktik}, author={Textor, Annette and Kullmann, Harry and Lütje-Klose, Birgit}, year={2014}, pages={69–91} }"},"quality_controlled":"1","language":[{"iso":"ger"}],"main_file_link":[{"url":"https://www.researchgate.net/publication/323454405_Eine_Inklusion_unterstutzende_Didaktik_-_Rekonstruktionen_aus_der_Perspektive_inklusionserfahrener_Lehrkrafte","open_access":"1"}],"author":[{"last_name":"Textor","first_name":"Annette","full_name":"Textor, Annette"},{"id":"77972","last_name":"Kullmann","orcid":"0000-0001-5488-5105","first_name":"Harry","full_name":"Kullmann, Harry"},{"first_name":"Birgit","last_name":"Lütje-Klose","full_name":"Lütje-Klose, Birgit"}],"year":"2014","title":"Eine Inklusion unterstützende Didaktik – Rekonstruktionen aus der Perspektive inklusionserfahrener Lehrkräfte","article_type":"original","intvolume":"         4","publication_status":"published","date_updated":"2026-08-22T12:48:24Z","date_created":"2022-05-03T06:53:11Z","department":[{"_id":"556"}],"type":"journal_article","keyword":["Inklusion","Didaktik","Unterricht","Co-Teaching","Individualisierung","Soziale Integration","Einstellungen"],"publication":"Jahrbuch für Allgemeine Didaktik","abstract":[{"lang":"ger","text":"Im Zuge der systemweiten Einführung schulischer Inklusion gewinnen Ansätze einer Inklusion unterstützenden Didaktik zunehmend an Bedeutung. Der Beitrag beschreibt zunächst ausgehend vom Inklusionsbegriff die fünf Leitlinien des Bielefelder Ansatzes einer Didaktik für inklusive Lerngruppen: die Akzeptanz aller Schülerinnen und Schüler in ihrer Individualität, der Einsatz förderdiagnostisch fundierter individualisierter Curricula, die Verwirklichung eines adaptiven und binnendifferenzierten Unterrichts, eine besondere Aufmerksamkeit für die Herstellung von Gemeinsamkeit aller Schüler und die didaktische Umsetzung dieser Aspekte im Co-Teaching [...]. Anhand der Ergebnisse einer Interview-Studie mit Experten aus der Praxis wird dieser Ansatz in einem zweiten Schritt auf Praxisrelevanz überprüft und reflektiert."}]}]
