TY - CONF AB - 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. AU - Damke, Clemens AU - Melnikov, Vitaly AU - Hüllermeier, Eyke ED - Jialin Pan, Sinno ED - Sugiyama, Masashi ID - 19953 KW - graph neural networks KW - Weisfeiler-Lehman test KW - cycle detection T2 - Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020) TI - A Novel Higher-order Weisfeiler-Lehman Graph Convolution VL - 129 ER - TY - CONF AU - Spliethöver, Maximilian AU - Wachsmuth, Henning ID - 20139 T2 - Proceedings of the 7th Workshop on Argument Mining (ArgMining 2020) TI - Argument from Old Man's View: Assessing Social Bias in Argumentation ER - TY - JOUR AU - Otroshi, Mortaza AU - Meschut, Gerson ID - 20170 IS - 7/20 JF - Umformtechnik Blech Rohre Profile SN - 0300-3167 TI - Spannungszustandsabhängige Schädigungsmodellierung zum Halbhohlstanznieten ER - TY - GEN AU - Hemsen, Paul AU - Hesse, Marc AU - Löken, Nils AU - Nouri, Zahra ID - 20191 T2 - 2nd Crowdworking Symposium TI - Platform-independent Reputation and Qualification System for Crowdwork ER - TY - GEN AB - 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. AU - Lienen, Julian AU - Hüllermeier, Eyke ID - 20211 T2 - arXiv:2010.13118 TI - Monocular Depth Estimation via Listwise Ranking using the Plackett-Luce model ER - TY - JOUR AB - 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. AU - Myroshnychenko, Viktor AU - Smirnov, Stanislav AU - Jose, Pious Mathews Mulavarickal AU - Brosseau, Christian AU - Förstner, Jens ID - 20233 JF - Acta Materialia SN - 1359-6454 TI - Nonlinear dielectric properties of random paraelectric-dielectric composites VL - 203 ER - TY - THES AU - Homt, Martina ID - 28416 TI - Die Anbahnung einer forschenden Grundhaltung im Praxissemester – eine empirische Analyse von Bedingungen und Entwicklungsverläufen ER - TY - JOUR AU - Engels, Gregor ID - 29045 JF - Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie (GIO) SN - 2366-6145 TI - Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen und Menschen ER - TY - GEN AB - 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. AU - Blaufus, Kay AU - Chirvi, Malte AU - Huber, Hans-Peter AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 21406 TI - Tax Misperception and Its Effects on Decision Making - a Literature Review VL - No. 39 ER - TY - GEN AU - Bornemann, Tobias AU - Schipp, Adrian AU - Sureth-Sloane, Caren ID - 21407 TI - 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen ER - TY - GEN AB - 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. AU - Eberhartinger, Eva AU - Speitmann, Raffael AU - Sureth-Sloane, Caren ID - 21409 TI - Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks VL - #2020-01 ER - TY - GEN AB - 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. AU - Eberhartinger, Eva AU - Speitmann, Raffael AU - Sureth-Sloane, Caren ID - 21410 TI - How Does Trust Affect Concessionary Behavior in Tax Bargaining? VL - No. 41 ER - TY - GEN AB - 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. AU - Flagmeier, Vanessa AU - Müller, Jens AU - Sureth-Sloane, Caren ID - 21411 TI - When Do Firms Highlight Their Effective Tax Rate? VL - No. 37 ER - TY - GEN AU - Heile, Vanessa AU - Huber, Hans-Peter AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 21414 TI - Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise ER - TY - GEN AB - 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. AU - Hoppe, Thomas ID - 21416 TI - Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average VL - No. 14 ER - TY - GEN AU - Hoppe, Thomas AU - Schanz, Deborah AU - Schipp, Adrian AU - Siegel, Felix AU - Sturm, Susann AU - Sureth-Sloane, Caren ID - 21417 TI - 2018 Global MNC Tax Complexity Survey ER - TY - GEN AB - 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. AU - Hoppe, Thomas AU - Schanz, Deborah AU - Sturm, Susann AU - Sureth-Sloane, Caren ID - 21418 TI - Measuring Tax Complexity Across Countries: A Survey Study on MNCs VL - No. 5 ER - TY - GEN AB - 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. AU - Hoppe, Thomas AU - Schanz, Deborah AU - Sturm, Susann AU - Sureth-Sloane, Caren AU - Voget, Johannes ID - 21419 TI - The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries VL - No. 13 ER - TY - JOUR AU - Sureth-Sloane, Caren ID - 21422 IS - 5 JF - AWV-Informationen TI - Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland ER - TY - CHAP AU - Hoppe, Julia Amelie AU - Johansson-Pajala, Rose-Marie AU - Gustafsson, Christine AU - Melkas, Helinä AU - Tusku, Outi AU - Pekkarinen, Satu AU - Hennala, Lea AU - Thommes, Kirsten ED - Haltaufderheide, Joschka ED - Hovemann, Johanna ED - Vollmann, Jochen ID - 17367 T2 - Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care TI - Assistive robots in care: Expectations and perceptions of older people ER - TY - JOUR AU - Chantakit, Teanchai AU - Schlickriede, Christian AU - Sain, Basudeb AU - Meyer, Fabian AU - Weiss, Thomas AU - Chattham, Nattaporn AU - Zentgraf, Thomas ID - 17390 IS - 9 JF - Photonics Research SN - 2327-9125 TI - All-dielectric silicon metalens for two-dimensional particle manipulation in optical tweezers VL - 8 ER - TY - JOUR AB - 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. AU - Hoffmann, Martin W. AU - Wildermuth, Stephan AU - Gitzel, Ralf AU - Boyaci, Aydin AU - Gebhardt, Jörg AU - Kaul, Holger AU - Amihai, Ido AU - Forg, Bodo AU - Suriyah, Michael AU - Leibfried, Thomas AU - Stich, Volker AU - Hicking, Jan AU - Bremer, Martin AU - Kaminski, Lars AU - Beverungen, Daniel AU - zur Heiden, Philipp AU - Tornede, Tanja ID - 17426 JF - Sensors SN - 1424-8220 TI - Integration of Novel Sensors and Machine Learning for Predictive Maintenance in Medium Voltage Switchgear to Enable the Energy and Mobility Revolutions ER - TY - GEN AB - 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. AU - Heid, Stefan Helmut AU - Wever, Marcel Dominik AU - Hüllermeier, Eyke ID - 17605 T2 - Journal of Data Mining and Digital Humanities TI - Reliable Part-of-Speech Tagging of Historical Corpora through Set-Valued Prediction ER - TY - CONF AU - Haeb-Umbach, Reinhold ED - Böck, Ronald ED - Siegert, Ingo ED - Wendemuth, Andreas ID - 17763 KW - Poster SN - 978-3-959081-93-1 T2 - Studientexte zur Sprachkommunikation: Elektronische Sprachsignalverarbeitung 2020 TI - Sprachtechnologien für Digitale Assistenten ER - TY - JOUR AB - 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. AU - Grynko, Yevgen AU - Shkuratov, Yuriy AU - Förstner, Jens ID - 17803 JF - Journal of Quantitative Spectroscopy and Radiative Transfer KW - tet_topic_scattering SN - 0022-4073 TI - Light backscattering from large clusters of densely packed irregular particles VL - 255 ER - TY - CONF AU - Reinhold, Jannik AU - Frank, Maximilian AU - Koldewey, Christian AU - Dumitrescu, Roman AU - Buss, Eugen ID - 18876 T2 - Proceedings of the ISPIM Connects Bangkok – Partnering for an Innovative Community TI - In-depth Analysis of the Effects of Smart Services on Value Creation ER - TY - JOUR AU - Eke, Norbert Otto ID - 19153 IS - 1 JF - German Life and Letters (Special Issue: Herta Müller and the Currents of European History) TI - Der ‚Eigene Kalender‘ des Erinnerns: Die Wahrheit der erfundenen Erinnerung in Herta Müllers Romanen, Erzählungen und Essays VL - 73 ER - TY - CHAP AU - Reinhold, Jannik AU - Koldewey, Christian AU - Dumitrescu, Roman ED - Buchholz, Birgit ED - Bürger, Matthias ID - 20568 T2 - Der Geschäftsmodell-Toolguide TI - GEMINI-Modellierungssprache für Wertschöpfungssysteme ER - TY - CHAP AU - Koldewey, Christian AU - Reinhold, Jannik AU - Dumitrescu, Roman ED - Buchholz, Birgit ED - Bürger, Matthias ID - 20570 T2 - Der Geschäftsmodell-Toolguide TI - GEMINI-Geschäftsmodellmuster-Kartenset ER - TY - CHAP AU - Koldewey, Christian AU - Reinhold, Jannik AU - Dumitrescu, Roman ED - Buchholz, Birgit ED - Bürger, Matthias ID - 20571 T2 - Der Geschäftsmodell-Toolguide TI - Geschäftsmodellvalidierung ER - TY - CHAP AU - Koldewey, Christian AU - Reinhold, Jannik AU - Dumitrescu, Roman ED - Buchholz, Birgit ED - Bürger, Matthias ID - 20573 T2 - Der Geschäftsmodell-Toolguide TI - Geschäftsmodell-Roadmapping ER - TY - CONF AU - Boeddeker, Christoph AU - Nakatani, Tomohiro AU - Kinoshita, Keisuke AU - Haeb-Umbach, Reinhold ID - 20695 SN - 9781509066315 T2 - ICASSP 2020 - 2020 IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP) TI - Jointly Optimal Dereverberation and Beamforming ER - TY - CONF AU - Boeddeker, Christoph AU - Cord-Landwehr, Tobias AU - Heitkaemper, Jens AU - Zorila, Catalin AU - Hayakawa, Daichi AU - Li, Mohan AU - Liu, Min AU - Doddipatla, Rama AU - Haeb-Umbach, Reinhold ID - 20700 T2 - Proc. CHiME 2020 Workshop on Speech Processing in Everyday Environments TI - Towards a speaker diarization system for the CHiME 2020 dinner party transcription ER - TY - BOOK ED - Herzig, Bardo ED - Klar, Tilman-Mathies ED - Martin, Alexander ED - Meister, Dorothee ID - 20705 SN - 1424-3636 TI - Orientierungen in der digitalen Welt ER - TY - CONF AU - Camberg, Alan Adam AU - Tröster, Thomas ID - 20854 TI - A simplified method for the evaluation of the layer compression test using one 3D digital image correlation system and considering the material anisotropy by the equibiaxial Lankford parameter ER - TY - CONF AU - Camberg, Alan Adam AU - Erhart, Tobias AU - Tröster, Thomas ID - 20856 TI - Predicting fracture at non-isothermal forming conditions: A temperature dependent extension of the LS-DYNA GISSMO fracture indicator framework ER - TY - CONF AB - Augmented Reality (AR) has recently found high attention in mobile shopping apps such as in domains like furniture or decoration. Here, the developers of the apps focus on the positioning of atomic 3D objects in the physical environment. With this focus, they neglect the configuration of multi-faceted 3D object composition according to the user needs and environmental constraints. To tackle these challenges, we present a model-based approach to support AR-assisted product con-figuration based on the concept of Dynamic Software Product Lines. Our approach splits products (e.g. table) into parts (e.g. tabletop, ta-ble legs, funnier) with their 3D objects and additional information (e.g. name, price). The possible products, which can be configured out of these parts, are stored in a feature model. At runtime, this feature model can be used to configure 3D object compositions out of the product parts and adapt to user needs and environmental constraints. The benefits of this approach are demonstrated by a case study of configuring modular kitchens with the help of a prototypical mobile-based implementation. AU - Gottschalk, Sebastian AU - Yigitbas, Enes AU - Schmidt, Eugen AU - Engels, Gregor ED - Bernhaupt, Regina ED - Ardito, Carmelo ED - Sauer, Stefan ID - 18249 KW - Product Configuration KW - Augmented Reality KW - Runtime Adaptation KW - Dynamic Software Product Lines T2 - Human-Centered Software Engineering. HCSE 2020 TI - Model-based Product Configuration in Augmented Reality Applications VL - 12481 ER - TY - GEN AU - Schürmann, Patrick ID - 18637 TI - A Group Signature Scheme from Flexible Public Key Signatures and Structure-Preserving Signatures on Equivalence Classes ER - TY - JOUR AB - Many dimensionality and model reduction techniques rely on estimating dominant eigenfunctions of associated dynamical operators from data. Important examples include the Koopman operator and its generator, but also the Schrödinger operator. We propose a kernel-based method for the approximation of differential operators in reproducing kernel Hilbert spaces and show how eigenfunctions can be estimated by solving auxiliary matrix eigenvalue problems. The resulting algorithms are applied to molecular dynamics and quantum chemistry examples. Furthermore, we exploit that, under certain conditions, the Schrödinger operator can be transformed into a Kolmogorov backward operator corresponding to a drift-diffusion process and vice versa. This allows us to apply methods developed for the analysis of high-dimensional stochastic differential equations to quantum mechanical systems. AU - Klus, Stefan AU - Nüske, Feliks AU - Hamzi, Boumediene ID - 21819 JF - Entropy SN - 1099-4300 TI - Kernel-Based Approximation of the Koopman Generator and Schrödinger Operator ER - TY - CONF AU - Bobolz, Jan AU - Eidens, Fabian AU - Krenn, Stephan AU - Slamanig, Daniel AU - Striecks, Christoph ID - 16487 T2 - Proceedings of the 15th ACM Asia Conference on Computer and Communications Security (ASIA CCS ’20), TI - Privacy-Preserving Incentive Systems with Highly Efficient Point-Collection ER - TY - JOUR AU - Sain, Basudeb AU - Zentgraf, Thomas ID - 16839 JF - Light: Science & Applications SN - 2047-7538 TI - Metasurfaces help lasers to mode-lock VL - 9 ER - TY - JOUR AU - Zhou, Hongqiang AU - Sain, Basudeb AU - Wang, Yongtian AU - Schlickriede, Christian AU - Zhao, Ruizhe AU - Zhang, Xue AU - Wei, Qunshuo AU - Li, Xiaowei AU - Huang, Lingling AU - Zentgraf, Thomas ID - 16931 IS - 5 JF - ACS Nano SN - 1936-0851 TI - Polarization-Encrypted Orbital Angular Momentum Multiplexed Metasurface Holography VL - 14 ER - TY - CONF AB - The continuous innovation of its business models is an important task for a company to stay competitive. During this process, the company has to validate various hypotheses about its business models by adapting to uncertain and changing customer needs effectively and efficiently. This adaptation, in turn, can be supported by the concept of Software Product Lines (SPLs). SPLs reduce the time to market by deriving products for customers with changing requirements using a common set of features, structured as a feature model. Analogously, we support the process of business model adaptation by applying the engineering process of SPLs to the structure of the Business Model Canvas (BMC). We call this concept a Business Model Decision Line (BMDL). The BMDL matches business domain knowledge in the form of a feature model with customer needs to derive hypotheses about the business model together with experiments for validation. Our approach is effective by providing a comprehensive overview of possible business model adaptations and efficient by reusing experiments for different hypotheses. We implement our approach in a tool and illustrate the usefulness with an example of developing business models for a mobile application. AU - Gottschalk, Sebastian AU - Rittmeier, Florian AU - Engels, Gregor ID - 16933 KW - Business Model Decision Line KW - Business Model Adaptation KW - Hypothesis-driven Adaptation KW - Software Product Line KW - Feature Model T2 - Proceedings of the 22nd IEEE International Conference on Business Informatics TI - Hypothesis-driven Adaptation of Business Models based on Product Line Engineering ER - TY - CONF AB - To build successful products, the developers have to adapt their product features and business models to uncertain customer needs. This adaptation is part of the research discipline of Hypotheses Engineering (HE) where customer needs can be seen as hypotheses that need to be tested iteratively by conducting experiments together with the customer. So far, modeling support and associated traceability of this iterative process are missing. Both, in turn, are important to document the adaptation to the customer needs and identify experiments that provide most evidence to the customer needs. To target this issue, we introduce a model-based HE approach with a twofold contribution: First, we develop a modeling language that models hypotheses and experiments as interrelated hierarchies together with a mapping between them. While the hypotheses are labeled with a score level of their current evidence, the experiments are labeled with a score level of maximum evidence that can be achieved during conduction. Second, we provide an iterative process to determine experiments that offer the most evidence improvement to the modeled hypotheses. We illustrate the usefulness of the approach with an example of testing the business model of a mobile application. AU - Gottschalk, Sebastian AU - Yigitbas, Enes AU - Engels, Gregor ED - Shishkov, Boris ID - 16934 KW - Hypothesis Engineering KW - Model-based KW - Customer Need Adaptation KW - Business Model KW - Product Features T2 - Business Modeling and Software Design TI - Model-based Hypothesis Engineering for Supporting Adaptation to Uncertain Customer Needs VL - 391 ER - TY - CONF AU - Triebus, Marcel AU - Tröster, Thomas ID - 16939 T2 - Proceedings 4th International Conference Hybrid Materials & Structures TI - A Holistic Approach to Optimization-Based Design of Hybrid Materials ER - TY - GEN AB - The scientific impact of research papers is multi-dimensional and can be determined quantitatively by means of citation analysis and qualitatively by means of content analysis. Accounting for the widely acknowledged limitations of pure citation analysis, we adopt a knowledge-based perspective on scientific impact to develop a methodology for content-based citation analysis which allows determining how papers have enabled knowledge development in subsequent research (knowledge impact). As knowledge development differs between research genres, we develop a new knowledgebased citation analysis methodology for the genre of standalone literature reviews (LRs). We apply the suggested methodology to the IS business value domain by manually coding 22 LRs and 1,228 citing papers (CPs) and show that the results challenge the assumption that citations indicate knowledge impact. We derive implications for distinguishing knowledge impact from citation impact in the LR genre. Finally, we develop recommendations for authors of LRs, scientific evaluation committees and editorial boards of journals how to apply and benefit from the suggested methodology, and we discuss its efficiency and automatization. AU - Schryen, Guido AU - Wagner, Gerit AU - Benlian, Alexander ID - 17019 KW - Scientific impact KW - knowledge impact KW - content-based citation analysis KW - methodology TI - Distinguishing Knowledge Impact from Citation Impact: A Methodology for Analysing Knowledge Impact for the Literature Review Genre ER - TY - CONF AB - Understanding a new literature corpus can be a grueling experience for junior scholars. Nevertheless, corresponding guidelines have not been updated for decades. We contend that the traditional strategy of skimming all papers and reading selected papers afterwards needs to be revised. Therefore, we design a new strategy that guides the overall exploratory process by prioritizing influential papers for initial reading, followed by skimming the remaining papers. Consistent with schemata theory, starting with in-depth reading allows readers to acquire more substantial prior content schemata, which are representa-tive for the literature corpus and useful in the following skimming process. To this end, we develop a prototype that identifies the influential papers from a set of PDFs, which is illustrated in a case study in the IT business value domain. With the new strategy, we envision a more efficient process of exploring unknown literature corpora. AU - Wagner, Gerit AU - Empl, Philipp AU - Schryen, Guido ID - 17055 KW - Reading and skimming KW - Exploring literature KW - Review methodology KW - Design science research KW - Schemata theory T2 - 28th European Conference on Information Systems (ECIS 2020) TI - Designing a Novel Strategy for Exploring Literature Corpora ER - TY - CONF AU - Dreiling, Dmitrij AU - Itner, Dominik Thor AU - Feldmann, Nadine AU - Gravenkamp, Hauke AU - Henning, Bernd ID - 17089 TI - Increasing the sensitivity in the determination of material parameters by using arbitrary loads in ultrasonic transmission measurements ER - TY - JOUR AU - Schryen, Guido ID - 15414 IS - 9 JF - Communications of the ACM TI - Integrating Management Science into the HPC Research Ecosystem VL - 63 ER - TY - CONF AU - Claes, Leander AU - Baumhögger, Elmar AU - Rüther, Torben AU - Gierse, Jan AU - Tröster, Thomas AU - Henning, Bernd ID - 15490 T2 - Fortschritte der Akustik - DAGA 2020 TI - Reduction of systematic measurement deviation in acoustic absorption measurement systems ER -