---
_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'
...