--- _id: '19953' abstract: - lang: eng text: 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: - first_name: Clemens full_name: Damke, Clemens id: '48192' last_name: Damke orcid: 0000-0002-0455-0048 - first_name: Vitaly full_name: Melnikov, Vitaly id: '58747' last_name: Melnikov - first_name: Eyke full_name: Hüllermeier, Eyke id: '48129' last_name: Hüllermeier citation: ama: 'Damke C, Melnikov V, Hüllermeier E. A Novel Higher-order Weisfeiler-Lehman Graph Convolution. In: Jialin Pan S, Sugiyama M, eds. Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020). Vol 129. Proceedings of Machine Learning Research. Bangkok, Thailand: PMLR; 2020:49-64.' apa: 'Damke, C., Melnikov, V., & Hüllermeier, E. (2020). A Novel Higher-order Weisfeiler-Lehman Graph Convolution. In S. Jialin Pan & M. Sugiyama (Eds.), Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020) (Vol. 129, pp. 49–64). Bangkok, Thailand: PMLR.' bibtex: '@inproceedings{Damke_Melnikov_Hüllermeier_2020, place={Bangkok, Thailand}, series={Proceedings of Machine Learning Research}, title={A Novel Higher-order Weisfeiler-Lehman Graph Convolution}, volume={129}, booktitle={Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020)}, publisher={PMLR}, author={Damke, Clemens and Melnikov, Vitaly and Hüllermeier, Eyke}, editor={Jialin Pan, Sinno and Sugiyama, MasashiEditors}, year={2020}, pages={49–64}, collection={Proceedings of Machine Learning Research} }' chicago: 'Damke, Clemens, Vitaly Melnikov, and Eyke Hüllermeier. “A Novel Higher-Order Weisfeiler-Lehman Graph Convolution.” In Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020), edited by Sinno Jialin Pan and Masashi Sugiyama, 129:49–64. Proceedings of Machine Learning Research. Bangkok, Thailand: PMLR, 2020.' ieee: C. Damke, V. Melnikov, and E. Hüllermeier, “A Novel Higher-order Weisfeiler-Lehman Graph Convolution,” in Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020), Bangkok, Thailand, 2020, vol. 129, pp. 49–64. mla: Damke, Clemens, et al. “A Novel Higher-Order Weisfeiler-Lehman Graph Convolution.” Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020), edited by Sinno Jialin Pan and Masashi Sugiyama, vol. 129, PMLR, 2020, pp. 49–64. short: 'C. Damke, V. Melnikov, E. Hüllermeier, in: S. Jialin Pan, M. Sugiyama (Eds.), Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020), PMLR, Bangkok, Thailand, 2020, pp. 49–64.' conference: end_date: 2020-11-20 location: Bangkok, Thailand name: Asian Conference on Machine Learning start_date: 2020-11-18 date_created: 2020-10-08T10:48:38Z date_updated: 2022-01-06T06:54:17Z ddc: - '006' department: - _id: '355' editor: - first_name: Sinno full_name: Jialin Pan, Sinno last_name: Jialin Pan - first_name: Masashi full_name: Sugiyama, Masashi last_name: Sugiyama external_id: arxiv: - '2007.00346' file: - access_level: open_access content_type: application/pdf creator: cdamke date_created: 2020-10-08T10:54:48Z date_updated: 2020-10-08T11:21:00Z file_id: '19954' file_name: damke20.pdf file_size: 771137 relation: main_file - access_level: open_access content_type: application/pdf creator: cdamke date_created: 2020-10-08T10:54:59Z date_updated: 2020-10-08T11:24:29Z file_id: '19955' file_name: damke20-supp.pdf file_size: 613163 relation: supplementary_material file_date_updated: 2020-10-08T11:24:29Z has_accepted_license: '1' intvolume: ' 129' keyword: - graph neural networks - Weisfeiler-Lehman test - cycle detection language: - iso: eng oa: '1' page: 49-64 place: Bangkok, Thailand publication: Proceedings of the 12th Asian Conference on Machine Learning (ACML 2020) publication_status: published publisher: PMLR quality_controlled: '1' series_title: Proceedings of Machine Learning Research status: public title: A Novel Higher-order Weisfeiler-Lehman Graph Convolution type: conference user_id: '48192' volume: 129 year: '2020' ... --- _id: '20139' author: - first_name: Maximilian full_name: Spliethöver, Maximilian id: '84035' last_name: Spliethöver orcid: 0000-0003-4364-1409 - first_name: Henning full_name: Wachsmuth, Henning id: '3900' last_name: Wachsmuth citation: ama: 'Spliethöver M, Wachsmuth H. Argument from Old Man’s View: Assessing Social Bias in Argumentation. In: Proceedings of the 7th Workshop on Argument Mining (ArgMining 2020). ; 2020:76-87.' apa: 'Spliethöver, M., & Wachsmuth, H. (2020). Argument from Old Man’s View: Assessing Social Bias in Argumentation. In Proceedings of the 7th Workshop on Argument Mining (ArgMining 2020) (pp. 76–87).' bibtex: '@inproceedings{Spliethöver_Wachsmuth_2020, title={Argument from Old Man’s View: Assessing Social Bias in Argumentation}, booktitle={Proceedings of the 7th Workshop on Argument Mining (ArgMining 2020)}, author={Spliethöver, Maximilian and Wachsmuth, Henning}, year={2020}, pages={76–87} }' chicago: 'Spliethöver, Maximilian, and Henning Wachsmuth. “Argument from Old Man’s View: Assessing Social Bias in Argumentation.” In Proceedings of the 7th Workshop on Argument Mining (ArgMining 2020), 76–87, 2020.' ieee: 'M. Spliethöver and H. Wachsmuth, “Argument from Old Man’s View: Assessing Social Bias in Argumentation,” in Proceedings of the 7th Workshop on Argument Mining (ArgMining 2020), 2020, pp. 76–87.' mla: 'Spliethöver, Maximilian, and Henning Wachsmuth. “Argument from Old Man’s View: Assessing Social Bias in Argumentation.” Proceedings of the 7th Workshop on Argument Mining (ArgMining 2020), 2020, pp. 76–87.' short: 'M. Spliethöver, H. Wachsmuth, in: Proceedings of the 7th Workshop on Argument Mining (ArgMining 2020), 2020, pp. 76–87.' date_created: 2020-10-20T13:03:08Z date_updated: 2022-01-06T06:54:20Z department: - _id: '600' language: - iso: eng main_file_link: - open_access: '1' url: https://www.aclweb.org/anthology/2020.argmining-1.9 oa: '1' page: 76-87 publication: Proceedings of the 7th Workshop on Argument Mining (ArgMining 2020) status: public title: 'Argument from Old Man''s View: Assessing Social Bias in Argumentation' type: conference user_id: '84035' year: '2020' ... --- _id: '20170' author: - first_name: Mortaza full_name: Otroshi, Mortaza id: '71269' last_name: Otroshi orcid: 0000-0002-8652-9209 - first_name: Gerson full_name: Meschut, Gerson id: '32056' last_name: Meschut orcid: 0000-0002-2763-1246 citation: ama: Otroshi M, Meschut G. Spannungszustandsabhängige Schädigungsmodellierung zum Halbhohlstanznieten. Umformtechnik Blech Rohre Profile. 2020;(7/20):48-50. apa: Otroshi, M., & Meschut, G. (2020). Spannungszustandsabhängige Schädigungsmodellierung zum Halbhohlstanznieten. Umformtechnik Blech Rohre Profile, (7/20), 48–50. bibtex: '@article{Otroshi_Meschut_2020, title={Spannungszustandsabhängige Schädigungsmodellierung zum Halbhohlstanznieten}, number={7/20}, journal={Umformtechnik Blech Rohre Profile}, author={Otroshi, Mortaza and Meschut, Gerson}, year={2020}, pages={48–50} }' chicago: 'Otroshi, Mortaza, and Gerson Meschut. “Spannungszustandsabhängige Schädigungsmodellierung zum Halbhohlstanznieten.” Umformtechnik Blech Rohre Profile, no. 7/20 (2020): 48–50.' ieee: M. Otroshi and G. Meschut, “Spannungszustandsabhängige Schädigungsmodellierung zum Halbhohlstanznieten,” Umformtechnik Blech Rohre Profile, no. 7/20, pp. 48–50, 2020. mla: Otroshi, Mortaza, and Gerson Meschut. “Spannungszustandsabhängige Schädigungsmodellierung zum Halbhohlstanznieten.” Umformtechnik Blech Rohre Profile, no. 7/20, 2020, pp. 48–50. short: M. Otroshi, G. Meschut, Umformtechnik Blech Rohre Profile (2020) 48–50. date_created: 2020-10-22T07:31:23Z date_updated: 2022-01-06T06:54:21Z ddc: - '620' department: - _id: '157' file: - access_level: open_access content_type: application/pdf creator: motroshi date_created: 2021-01-12T11:53:09Z date_updated: 2021-01-12T12:10:57Z file_id: '20898' file_name: Umformtechnik_BRP_7_2020.pdf file_size: 1162090 relation: main_file file_date_updated: 2021-01-12T12:10:57Z has_accepted_license: '1' issue: 7/20 language: - iso: ger main_file_link: - open_access: '1' url: https://umformtechnik.net/blech/Inhalte/Aus-der-Forschung/Spannungszustandsabhaengige-Schaedigungsmodellierung-zum-Halbhohlstanznieten oa: '1' page: 48-50 publication: Umformtechnik Blech Rohre Profile publication_identifier: issn: - 0300-3167 publication_status: published status: public title: Spannungszustandsabhängige Schädigungsmodellierung zum Halbhohlstanznieten type: journal_article user_id: '68518' year: '2020' ... --- _id: '20191' author: - first_name: Paul full_name: Hemsen, Paul last_name: Hemsen - first_name: Marc full_name: Hesse, Marc last_name: Hesse - first_name: Nils full_name: Löken, Nils id: '13703' last_name: Löken - first_name: Zahra full_name: Nouri, Zahra id: '35802' last_name: Nouri citation: ama: 'Hemsen P, Hesse M, Löken N, Nouri Z. Platform-independent Reputation and Qualification System for Crowdwork. In: 2nd Crowdworking Symposium. ; 2020.' apa: Hemsen, P., Hesse, M., Löken, N., & Nouri, Z. (2020). Platform-independent Reputation and Qualification System for Crowdwork. In 2nd Crowdworking Symposium. Paderborn. bibtex: '@inproceedings{Hemsen_Hesse_Löken_Nouri_2020, title={Platform-independent Reputation and Qualification System for Crowdwork}, booktitle={2nd Crowdworking Symposium}, author={Hemsen, Paul and Hesse, Marc and Löken, Nils and Nouri, Zahra}, year={2020} }' chicago: Hemsen, Paul, Marc Hesse, Nils Löken, and Zahra Nouri. “Platform-Independent Reputation and Qualification System for Crowdwork.” In 2nd Crowdworking Symposium, 2020. ieee: P. Hemsen, M. Hesse, N. Löken, and Z. Nouri, “Platform-independent Reputation and Qualification System for Crowdwork,” in 2nd Crowdworking Symposium, Paderborn, 2020. mla: Hemsen, Paul, et al. “Platform-Independent Reputation and Qualification System for Crowdwork.” 2nd Crowdworking Symposium, 2020. short: 'P. Hemsen, M. Hesse, N. Löken, Z. Nouri, in: 2nd Crowdworking Symposium, 2020.' conference: end_date: 2020-10-09 location: Paderborn name: 2nd Crowdworking Symposium start_date: 2020-10-08 date_created: 2020-10-26T09:38:31Z date_updated: 2022-01-06T06:54:22Z ddc: - '004' department: - _id: '568' file: - access_level: open_access content_type: application/pdf creator: nilo date_created: 2020-10-26T09:32:00Z date_updated: 2020-11-09T14:25:20Z file_id: '20192' file_name: cw_symposium_exa.pdf file_size: 126966 relation: main_file file_date_updated: 2020-11-09T14:25:20Z has_accepted_license: '1' language: - iso: eng oa: '1' publication: 2nd Crowdworking Symposium status: public title: Platform-independent Reputation and Qualification System for Crowdwork type: conference_abstract user_id: '13703' year: '2020' ... --- _id: '20211' abstract: - lang: eng text: "In many real-world applications, the relative depth of objects in an image is\r\ncrucial for scene understanding, e.g., to calculate occlusions in augmented\r\nreality scenes. Predicting depth in monocular images has recently been tackled\r\nusing machine learning methods, mainly by treating the problem as a regression\r\ntask. Yet, being interested in an order relation in the first place,\r\nranking methods suggest themselves as a natural alternative to regression, and\r\nindeed, ranking approaches leveraging pairwise comparisons as training\r\ninformation (\"object A is closer to the camera than B\") have shown promising\r\nperformance on this problem. In this paper, we elaborate on the use of\r\nso-called \\emph{listwise} ranking as a generalization of the pairwise approach.\r\nListwise ranking goes beyond pairwise comparisons between objects and considers\r\nrankings of arbitrary length as training information. Our approach is based on\r\nthe Plackett-Luce model, a probability distribution on rankings, which we\r\ncombine with a state-of-the-art neural network architecture and a sampling\r\nstrategy to reduce training complexity. An empirical evaluation on benchmark\r\ndata in a \"zero-shot\" setting demonstrates the effectiveness of our proposal\r\ncompared to existing ranking and regression methods." author: - first_name: Julian full_name: Lienen, Julian id: '44040' last_name: Lienen - first_name: Eyke full_name: Hüllermeier, Eyke id: '48129' last_name: Hüllermeier citation: ama: Lienen J, Hüllermeier E. Monocular Depth Estimation via Listwise Ranking using the Plackett-Luce  model. arXiv:201013118. 2020. apa: Lienen, J., & Hüllermeier, E. (2020). Monocular Depth Estimation via Listwise Ranking using the Plackett-Luce  model. ArXiv:2010.13118. bibtex: '@article{Lienen_Hüllermeier_2020, title={Monocular Depth Estimation via Listwise Ranking using the Plackett-Luce  model}, journal={arXiv:2010.13118}, author={Lienen, Julian and Hüllermeier, Eyke}, year={2020} }' chicago: Lienen, Julian, and Eyke Hüllermeier. “Monocular Depth Estimation via Listwise Ranking Using the Plackett-Luce  Model.” ArXiv:2010.13118, 2020. ieee: J. Lienen and E. Hüllermeier, “Monocular Depth Estimation via Listwise Ranking using the Plackett-Luce  model,” arXiv:2010.13118. 2020. mla: Lienen, Julian, and Eyke Hüllermeier. “Monocular Depth Estimation via Listwise Ranking Using the Plackett-Luce  Model.” ArXiv:2010.13118, 2020. short: J. Lienen, E. Hüllermeier, ArXiv:2010.13118 (2020). date_created: 2020-10-27T07:48:40Z date_updated: 2022-01-06T06:54:23Z language: - iso: eng main_file_link: - open_access: '1' url: https://arxiv.org/abs/2010.13118 oa: '1' publication: arXiv:2010.13118 status: public title: Monocular Depth Estimation via Listwise Ranking using the Plackett-Luce model type: preprint user_id: '44040' year: '2020' ... --- _id: '20233' abstract: - lang: eng text: 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: - first_name: Viktor full_name: Myroshnychenko, Viktor id: '46371' last_name: Myroshnychenko - first_name: Stanislav full_name: Smirnov, Stanislav last_name: Smirnov - first_name: Pious Mathews Mulavarickal full_name: Jose, Pious Mathews Mulavarickal last_name: Jose - first_name: Christian full_name: Brosseau, Christian last_name: Brosseau - first_name: Jens full_name: Förstner, Jens id: '158' last_name: Förstner orcid: 0000-0001-7059-9862 citation: ama: Myroshnychenko V, Smirnov S, Jose PMM, Brosseau C, Förstner J. Nonlinear dielectric properties of random paraelectric-dielectric composites. Acta Materialia. 2020;203:116432. doi:10.1016/j.actamat.2020.10.051 apa: Myroshnychenko, V., Smirnov, S., Jose, P. M. M., Brosseau, C., & Förstner, J. (2020). Nonlinear dielectric properties of random paraelectric-dielectric composites. Acta Materialia, 203, 116432. https://doi.org/10.1016/j.actamat.2020.10.051 bibtex: '@article{Myroshnychenko_Smirnov_Jose_Brosseau_Förstner_2020, title={Nonlinear dielectric properties of random paraelectric-dielectric composites}, volume={203}, DOI={10.1016/j.actamat.2020.10.051}, journal={Acta Materialia}, author={Myroshnychenko, Viktor and Smirnov, Stanislav and Jose, Pious Mathews Mulavarickal and Brosseau, Christian and Förstner, Jens}, year={2020}, pages={116432} }' chicago: 'Myroshnychenko, Viktor, Stanislav Smirnov, Pious Mathews Mulavarickal Jose, Christian Brosseau, and Jens Förstner. “Nonlinear Dielectric Properties of Random Paraelectric-Dielectric Composites.” Acta Materialia 203 (2020): 116432. https://doi.org/10.1016/j.actamat.2020.10.051.' ieee: V. Myroshnychenko, S. Smirnov, P. M. M. Jose, C. Brosseau, and J. Förstner, “Nonlinear dielectric properties of random paraelectric-dielectric composites,” Acta Materialia, vol. 203, p. 116432, 2020. mla: Myroshnychenko, Viktor, et al. “Nonlinear Dielectric Properties of Random Paraelectric-Dielectric Composites.” Acta Materialia, vol. 203, 2020, p. 116432, doi:10.1016/j.actamat.2020.10.051. short: V. Myroshnychenko, S. Smirnov, P.M.M. Jose, C. Brosseau, J. Förstner, Acta Materialia 203 (2020) 116432. date_created: 2020-10-30T13:51:42Z date_updated: 2022-01-06T06:54:24Z ddc: - '530' department: - _id: '61' - _id: '230' doi: 10.1016/j.actamat.2020.10.051 file: - access_level: open_access content_type: application/pdf creator: fossie date_created: 2020-10-30T13:52:58Z date_updated: 2020-10-30T13:52:58Z file_id: '20234' file_name: 2020-10 Myroshnychenko - Acta Material (accepted preprint)_compressed.pdf file_size: 3934721 relation: main_file title: (Accepted Preprint) file_date_updated: 2020-10-30T13:52:58Z has_accepted_license: '1' intvolume: ' 203' language: - iso: eng oa: '1' page: '116432' project: - _id: '52' name: Computing Resources Provided by the Paderborn Center for Parallel Computing publication: Acta Materialia publication_identifier: issn: - 1359-6454 publication_status: published status: public title: Nonlinear dielectric properties of random paraelectric-dielectric composites type: journal_article user_id: '158' volume: 203 year: '2020' ... --- _id: '28416' author: - first_name: Martina full_name: Homt, Martina id: '11674' last_name: Homt citation: ama: Homt M. Die Anbahnung Einer Forschenden Grundhaltung Im Praxissemester – Eine Empirische Analyse von Bedingungen Und Entwicklungsverläufen.; 2020. apa: Homt, M. (2020). Die Anbahnung einer forschenden Grundhaltung im Praxissemester – eine empirische Analyse von Bedingungen und Entwicklungsverläufen. bibtex: '@book{Homt_2020, title={Die Anbahnung einer forschenden Grundhaltung im Praxissemester – eine empirische Analyse von Bedingungen und Entwicklungsverläufen}, author={Homt, Martina}, year={2020} }' chicago: Homt, Martina. Die Anbahnung Einer Forschenden Grundhaltung Im Praxissemester – Eine Empirische Analyse von Bedingungen Und Entwicklungsverläufen, 2020. ieee: M. Homt, Die Anbahnung einer forschenden Grundhaltung im Praxissemester – eine empirische Analyse von Bedingungen und Entwicklungsverläufen. 2020. mla: Homt, Martina. Die Anbahnung Einer Forschenden Grundhaltung Im Praxissemester – Eine Empirische Analyse von Bedingungen Und Entwicklungsverläufen. 2020. short: M. Homt, Die Anbahnung Einer Forschenden Grundhaltung Im Praxissemester – Eine Empirische Analyse von Bedingungen Und Entwicklungsverläufen, 2020. date_created: 2021-12-08T08:29:46Z date_updated: 2022-01-06T06:58:04Z language: - iso: eng main_file_link: - open_access: '1' url: https://repositorium.uni-muenster.de/document/miami/32f6ce93-fe65-4c72-a2a6-165dbddc01a4/diss_homt.pdf oa: '1' status: public supervisor: - first_name: Stefanie full_name: van Ophuysen, Stefanie last_name: van Ophuysen - first_name: Ulrike full_name: Weyland, Ulrike last_name: Weyland title: Die Anbahnung einer forschenden Grundhaltung im Praxissemester – eine empirische Analyse von Bedingungen und Entwicklungsverläufen type: dissertation user_id: '11674' year: '2020' ... --- _id: '29045' author: - first_name: Gregor full_name: Engels, Gregor id: '107' last_name: Engels citation: ama: Engels G. Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen und Menschen. Gruppe Interaktion Organisation Zeitschrift für Angewandte Organisationspsychologie (GIO). Published online 2020:363-370. doi:10.1007/s11612-020-00527-9 apa: Engels, G. (2020). Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen und Menschen. Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie (GIO), 363–370. https://doi.org/10.1007/s11612-020-00527-9 bibtex: '@article{Engels_2020, title={Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen und Menschen}, DOI={10.1007/s11612-020-00527-9}, journal={Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie (GIO)}, author={Engels, Gregor}, year={2020}, pages={363–370} }' chicago: Engels, Gregor. “Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen und Menschen.” Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie (GIO), 2020, 363–70. https://doi.org/10.1007/s11612-020-00527-9. ieee: 'G. Engels, “Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen und Menschen,” Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie (GIO), pp. 363–370, 2020, doi: 10.1007/s11612-020-00527-9.' mla: Engels, Gregor. “Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen und Menschen.” Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie (GIO), 2020, pp. 363–70, doi:10.1007/s11612-020-00527-9. short: G. Engels, Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie (GIO) (2020) 363–370. date_created: 2021-12-17T10:15:48Z date_updated: 2022-01-06T06:58:44Z department: - _id: '66' doi: 10.1007/s11612-020-00527-9 language: - iso: ger main_file_link: - open_access: '1' url: https://link.springer.com/article/10.1007/s11612-020-00527-9 oa: '1' page: 363-370 publication: Gruppe. Interaktion. Organisation. Zeitschrift für Angewandte Organisationspsychologie (GIO) publication_identifier: issn: - 2366-6145 - 2366-6218 publication_status: published status: public title: Der digitale Fußabdruck, Schatten oder Zwilling von Maschinen und Menschen type: journal_article user_id: '57458' year: '2020' ... --- _id: '21406' abstract: - lang: eng text: 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: - first_name: Kay full_name: Blaufus, Kay last_name: Blaufus - first_name: Malte full_name: Chirvi, Malte last_name: Chirvi - first_name: Hans-Peter full_name: Huber, Hans-Peter last_name: Huber - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception and Its Effects on Decision Making - a Literature Review. Vol No. 39.; 2020. apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Tax Misperception and Its Effects on Decision Making - a Literature Review (Vol. No. 39). bibtex: '@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Misperception and Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }' chicago: Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Tax Misperception and Its Effects on Decision Making - a Literature Review. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series, 2020. ieee: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, vol. No. 39. 2020. mla: Blaufus, Kay, et al. Tax Misperception and Its Effects on Decision Making - a Literature Review. Vol. No. 39, 2020. short: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020. date_created: 2021-03-09T08:12:49Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982 oa: '1' series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: Tax Misperception and Its Effects on Decision Making - a Literature Review type: working_paper user_id: '21222' volume: No. 39 year: '2020' ... --- _id: '21407' author: - first_name: Tobias full_name: Bornemann, Tobias id: '72748' last_name: Bornemann - first_name: Adrian full_name: Schipp, Adrian id: '44288' last_name: Schipp - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Bornemann T, Schipp A, Sureth-Sloane C. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen.; 2020. doi:10.52569/ILCP9945 apa: Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2020). 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. https://doi.org/10.52569/ILCP9945 bibtex: '@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={10.52569/ILCP9945}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020} }' chicago: Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. https://doi.org/10.52569/ILCP9945. ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. 2020. mla: Bornemann, Tobias, et al. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen. 2020, doi:10.52569/ILCP9945. short: T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. date_created: 2021-03-09T08:17:04Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' doi: 10.52569/ILCP9945 language: - iso: eng main_file_link: - open_access: '1' url: https://www.accounting-for-transparency.de/wp-content/uploads/2020/04/Umfrage-zur-Steuerkomplexita%CC%88t-in-deutschen-Finanzverwaltungen-Executive-Summary.pdf oa: '1' status: public title: ' 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen' type: report user_id: '68751' year: '2020' ...