---
_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: '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: '21410'
abstract:
- lang: eng
text: We analyze the impact of trust on bargaining behavior between auditor and
auditee in a tax setting. We study the effect of interpersonal trust and trust
in government on both taxpayer and tax auditor. In an experiment with variation
in pairwise trust settings, we find evidence that both kinds of trust affect the
bargaining behavior, albeit in different ways. While trust in government increases
taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior
of tax auditors moderated by trust in government. Our findings help tax authorities
to shape programs to enhance compliance in an atmosphere of trust.
author:
- first_name: Eva
full_name: Eberhartinger, Eva
last_name: Eberhartinger
- first_name: Raffael
full_name: Speitmann, Raffael
last_name: Speitmann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Eberhartinger E, Speitmann R, Sureth-Sloane C. How Does Trust Affect Concessionary
Behavior in Tax Bargaining? Vol No. 41.; 2020.
apa: Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2020). How Does
Trust Affect Concessionary Behavior in Tax Bargaining? (Vol. No. 41).
bibtex: '@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting
for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary
Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and
Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266
Accounting for Transparency Working Paper Series} }'
chicago: Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. How
Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41. TRR
266 Accounting for Transparency Working Paper Series, 2020.
ieee: E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, How Does Trust Affect
Concessionary Behavior in Tax Bargaining?, vol. No. 41. 2020.
mla: Eberhartinger, Eva, et al. How Does Trust Affect Concessionary Behavior
in Tax Bargaining? Vol. No. 41, 2020.
short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary
Behavior in Tax Bargaining?, 2020.
date_created: 2021-03-09T08:36:17Z
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=3723499
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: How Does Trust Affect Concessionary Behavior in Tax Bargaining?
type: working_paper
user_id: '68607'
volume: No. 41
year: '2020'
...
---
_id: '21411'
abstract:
- lang: eng
text: This study examines the visibility of the GAAP effective tax rate (ETR) in
firms’ financial statements as a distinct disclosure choice. Applying a game-theory
disclosure model for voluntary disclosure strategies of firms to a tax setting,
we argue that firms face a trade-off in their ETR disclosure decisions. On the
one hand, firms have an incentive to enhance their ETR disclosure when the ratio
offers shareholders “favourable conditions”, for example in terms of higher expected
after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR
could attract the attention of tax auditors and the public and ultimately result
in disclosure costs. We empirically test disclosure behaviour by examining the
relation between disclosure visibility and different ETR conditions that reflect
different stakeholder specific costs and benefits. While we find that unfavourable
ETR conditions are not highlighted, we observe higher disclosure visibility for
favourable ETRs (smooth, close to the industry average, decreasing). Additional
analyses reveal that this high visibility is characteristic of firm-years with
only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not
highlighted. Interestingly and in contrast to our main results, a subsample of
family firms do not seem to highlight favourable ETRs.
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective
Tax Rate? Vol No. 37.; 2020.
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2020). When Do Firms
Highlight Their Effective Tax Rate? (Vol. No. 37).
bibtex: '@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for
Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective
Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane,
Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
Series} }'
chicago: Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Firms
Highlight Their Effective Tax Rate? Vol. No. 37. TRR 266 Accounting for Transparency
Working Paper Series, 2020.
ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Firms Highlight
Their Effective Tax Rate?, vol. No. 37. 2020.
mla: Flagmeier, Vanessa, et al. When Do Firms Highlight Their Effective Tax Rate?
Vol. No. 37, 2020.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their
Effective Tax Rate?, 2020.
date_created: 2021-03-09T08:39:42Z
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=3693374
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: working_paper
user_id: '68607'
volume: No. 37
year: '2020'
...
---
_id: '21414'
author:
- first_name: Vanessa
full_name: Heile, Vanessa
id: '83380'
last_name: Heile
- 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: 'Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Umfrage: Steuerliche Verwaltungskosten,
Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise.; 2020.
doi:10.52569/RUHF6645'
apa: 'Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Umfrage:
Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen
in der Krise. https://doi.org/10.52569/RUHF6645'
bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche
Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
der Krise}, DOI={10.52569/RUHF6645},
author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
Caren}, year={2020} }'
chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen
Und Investitionen in Der Krise, 2020. https://doi.org/10.52569/RUHF6645.'
ieee: 'V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche
Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
der Krise. 2020.'
mla: 'Heile, Vanessa, et al. Umfrage: Steuerliche Verwaltungskosten, Steuerliche
Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise. 2020, doi:10.52569/RUHF6645.'
short: 'V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche
Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in
Der Krise, 2020.'
date_created: 2021-03-09T08:47:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RUHF6645
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/
oa: '1'
status: public
title: 'Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen
und Investitionen in der Krise'
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21416'
abstract:
- lang: eng
text: This article comprehensively reviews Australia’s corporate income tax complexity
as faced by multinational corporations (MNCs) and compares it to the average of
the remaining OECD countries. Building on unique survey data, I find that the
Australian tax code is considerably more complex than the OECD average, which
is mainly due to overly complex anti-avoidance legislation, such as regulations
on transfer pricing, general anti-avoidance or controlled foreign corporations
(CFC). In contrast, Australia’s tax framework, which covers processes and features
such as tax law enactment or tax audits, is close to the OECD average. A more
granular analysis yields further interesting insights. For example, excessive
details in the tax code and the time between the announcement of a tax law change
and its enactment turn out to be serious issues in Australia relative to the remaining
OECD countries.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
citation:
ama: Hoppe T. Tax Complexity in Australia - A Survey-Based Comparison to the
OECD Average. Vol No. 14.; 2020.
apa: Hoppe, T. (2020). Tax Complexity in Australia - A Survey-Based Comparison
to the OECD Average (Vol. No. 14).
bibtex: '@book{Hoppe_2020, series={TRR 266 Accounting for Transparency Working Paper
Series}, title={Tax Complexity in Australia - A Survey-Based Comparison to the
OECD Average}, volume={No. 14}, author={Hoppe, Thomas}, year={2020}, collection={TRR
266 Accounting for Transparency Working Paper Series} }'
chicago: Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison
to the OECD Average. Vol. No. 14. TRR 266 Accounting for Transparency Working
Paper Series, 2020.
ieee: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the
OECD Average, vol. No. 14. 2020.
mla: Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to
the OECD Average. Vol. No. 14, 2020.
short: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the
OECD Average, 2020.
date_created: 2021-03-09T08:51:55Z
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=3526193
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average
type: working_paper
user_id: '68607'
volume: No. 14
year: '2020'
...
---
_id: '21417'
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
- first_name: Felix
full_name: Siegel, Felix
last_name: Siegel
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Hoppe T, Schanz D, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. 2018 Global
MNC Tax Complexity Survey.; 2020. doi:10.52569/RPVO1003
apa: Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., & Sureth-Sloane,
C. (2020). 2018 Global MNC Tax Complexity Survey. https://doi.org/10.52569/RPVO1003
bibtex: '@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018
Global MNC Tax Complexity Survey}, DOI={10.52569/RPVO1003},
author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix
and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }'
chicago: Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm,
and Caren Sureth-Sloane. 2018 Global MNC Tax Complexity Survey, 2020. https://doi.org/10.52569/RPVO1003.
ieee: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane,
2018 Global MNC Tax Complexity Survey. 2020.
mla: Hoppe, Thomas, et al. 2018 Global MNC Tax Complexity Survey. 2020, doi:10.52569/RPVO1003.
short: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018
Global MNC Tax Complexity Survey, 2020.
date_created: 2021-03-09T08:56:59Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RPVO1003
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf
oa: '1'
status: public
title: 2018 Global MNC Tax Complexity Survey
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21418'
abstract:
- lang: eng
text: This paper introduces an index that comprehensively measures the complexity
of countries’ corporate income tax systems faced by multinational corporations.
It builds on surveys of highly experienced tax consultants of the largest international
tax services networks. The index, called the Tax Complexity Index (TCI), is composed
of a tax code subindex covering tax regulations and a tax framework subindex covering
tax processes and features. For a sample of 100 countries, we find that tax complexity
varies considerably across countries, and tax code and framework complexity also
vary within countries. Among others, tax complexity is strongly driven by the
complexity of transfer pricing regulations in the tax code and tax audits in the
tax framework. When analyzing the associations with other country characteristics,
we identify different patterns. For example, with regard to GDP, we find a positive
association with tax code complexity and a negative association with tax framework
complexity, suggesting that highly economically developed countries tend to have
more complex tax codes and less complex frameworks. Overall, our tax complexity
measures can serve as valuable proxies in future research and supportive tools
for a variety of firm decisions and national and international tax policy discussions.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Measuring Tax Complexity Across
Countries: A Survey Study on MNCs. Vol No. 5.; 2020.'
apa: 'Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2020). Measuring
Tax Complexity Across Countries: A Survey Study on MNCs (Vol. No. 5).'
bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2020, series={TRR 266 Accounting
for Transparency Working Paper Series}, title={Measuring Tax Complexity Across
Countries: A Survey Study on MNCs}, volume={No. 5}, author={Hoppe, Thomas and
Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2020}, collection={TRR
266 Accounting for Transparency Working Paper Series} }'
chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol.
No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020.'
ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity
Across Countries: A Survey Study on MNCs, vol. No. 5. 2020.'
mla: 'Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey
Study on MNCs. Vol. No. 5, 2020.'
short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity
Across Countries: A Survey Study on MNCs, 2020.'
date_created: 2021-03-09T08:59:47Z
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=3469663
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs'
type: working_paper
user_id: '68607'
volume: No. 5
year: '2020'
...
---
_id: '21419'
abstract:
- lang: eng
text: This paper analyzes the association between tax complexity and foreign direct
investments (FDI) based on the newly developed Tax Complexity Index (TCI) and
its components. For a sample of 15,607 new foreign subsidiaries, we find no association
between total tax complexity, as proxied by the TCI, and the location probability.
When we decompose the TCI into tax code complexity and tax framework complexity,
we find opposing associations. Tax code complexity is positively related to the
location probability, while tax framework complexity is negatively related to
it. These associations are, for example, driven by the complexity of transfer
pricing and loss offset regulations in the tax code and the dimensions guidance,
audits, as well as filing and payments, in the tax framework. In additional analyses,
we find that the associations are sensitive to certain characteristics, such as
country-specific and firm-specific characteristics. For example, the positive
tax code association diminishes when tax rates are high. Overall, we are the first
to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity
for FDI and thereby enhance prior literature, which has primarily focused on the
costs of tax complexity.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Johannes
full_name: Voget, Johannes
last_name: Voget
citation:
ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C, Voget J. The Relation between
Tax Complexity and Foreign Direct Investments: Evidence Across Countries.
Vol No. 13.; 2020.'
apa: 'Hoppe, T., Schanz, D., Sturm, S., Sureth-Sloane, C., & Voget, J. (2020).
The Relation between Tax Complexity and Foreign Direct Investments: Evidence
Across Countries (Vol. No. 13).'
bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_Voget_2020, series={TRR 266 Accounting
for Transparency Working Paper Series}, title={The Relation between Tax Complexity
and Foreign Direct Investments: Evidence Across Countries}, volume={No. 13}, author={Hoppe,
Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget,
Johannes}, year={2020}, collection={TRR 266 Accounting for Transparency Working
Paper Series} }'
chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, and
Johannes Voget. The Relation between Tax Complexity and Foreign Direct Investments:
Evidence Across Countries. Vol. No. 13. TRR 266 Accounting for Transparency
Working Paper Series, 2020.'
ieee: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, and J. Voget, The Relation
between Tax Complexity and Foreign Direct Investments: Evidence Across Countries,
vol. No. 13. 2020.'
mla: 'Hoppe, Thomas, et al. The Relation between Tax Complexity and Foreign Direct
Investments: Evidence Across Countries. Vol. No. 13, 2020.'
short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation
between Tax Complexity and Foreign Direct Investments: Evidence Across Countries,
2020.'
date_created: 2021-03-09T09:01:35Z
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=3526177
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'The Relation between Tax Complexity and Foreign Direct Investments: Evidence
Across Countries'
type: working_paper
user_id: '68607'
volume: No. 13
year: '2020'
...
---
_id: '21422'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Sureth-Sloane C. Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem
in Deutschland. AWV-Informationen. 2020;(5):16-19.
apa: Sureth-Sloane, C. (2020). Steuerkomplexität als Standortfaktor. So komplex
ist das Steuersystem in Deutschland. AWV-Informationen, (5), 16–19.
bibtex: '@article{Sureth-Sloane_2020, title={Steuerkomplexität als Standortfaktor.
So komplex ist das Steuersystem in Deutschland}, number={5}, journal={AWV-Informationen},
author={Sureth-Sloane, Caren}, year={2020}, pages={16–19} }'
chicago: 'Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex
ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5 (2020):
16–19.'
ieee: C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das
Steuersystem in Deutschland,” AWV-Informationen, no. 5, pp. 16–19, 2020.
mla: Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist
das Steuersystem in Deutschland.” AWV-Informationen, no. 5, 2020, pp. 16–19.
short: C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
date_created: 2021-03-09T09:16:05Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
issue: '5'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://www.awv-net.de/aktuelles/meldungen/steuerkomplexitaet-als-standortfaktor-so-komplex-ist-das-steuersystem-in-deutschland.html
oa: '1'
page: 16-19
publication: AWV-Informationen
status: public
title: Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland
type: journal_article
user_id: '68607'
year: '2020'
...
---
_id: '17367'
author:
- first_name: Julia Amelie
full_name: Hoppe, Julia Amelie
id: '73093'
last_name: Hoppe
- first_name: Rose-Marie
full_name: Johansson-Pajala, Rose-Marie
last_name: Johansson-Pajala
- first_name: Christine
full_name: Gustafsson, Christine
last_name: Gustafsson
- first_name: Helinä
full_name: Melkas, Helinä
last_name: Melkas
- first_name: Outi
full_name: Tusku, Outi
last_name: Tusku
- first_name: Satu
full_name: Pekkarinen, Satu
last_name: Pekkarinen
- first_name: Lea
full_name: Hennala, Lea
last_name: Hennala
- first_name: Kirsten
full_name: Thommes, Kirsten
id: '72497'
last_name: Thommes
citation:
ama: 'Hoppe JA, Johansson-Pajala R-M, Gustafsson C, et al. Assistive robots in care:
Expectations and perceptions of older people. In: Haltaufderheide J, Hovemann
J, Vollmann J, eds. Aging between Participation and Simulation - Ethical Dimensions
of Socially Assistive Technologies in Elderly Care . Berlin / Boston: De Gruyter;
2020:139-156. doi:10.1515/9783110677485-009'
apa: 'Hoppe, J. A., Johansson-Pajala, R.-M., Gustafsson, C., Melkas, H., Tusku,
O., Pekkarinen, S., … Thommes, K. (2020). Assistive robots in care: Expectations
and perceptions of older people. In J. Haltaufderheide, J. Hovemann, & J.
Vollmann (Eds.), Aging between Participation and Simulation - Ethical Dimensions
of Socially Assistive Technologies in elderly care (pp. 139–156). Berlin
/ Boston: De Gruyter. https://doi.org/10.1515/9783110677485-009'
bibtex: '@inbook{Hoppe_Johansson-Pajala_Gustafsson_Melkas_Tusku_Pekkarinen_Hennala_Thommes_2020,
place={Berlin / Boston}, title={Assistive robots in care: Expectations and perceptions
of older people}, DOI={10.1515/9783110677485-009},
booktitle={Aging between Participation and Simulation - Ethical Dimensions of
Socially Assistive Technologies in elderly care }, publisher={De Gruyter}, author={Hoppe,
Julia Amelie and Johansson-Pajala, Rose-Marie and Gustafsson, Christine and Melkas,
Helinä and Tusku, Outi and Pekkarinen, Satu and Hennala, Lea and Thommes, Kirsten},
editor={Haltaufderheide, Joschka and Hovemann, Johanna and Vollmann, JochenEditors},
year={2020}, pages={139–156} }'
chicago: 'Hoppe, Julia Amelie, Rose-Marie Johansson-Pajala, Christine Gustafsson,
Helinä Melkas, Outi Tusku, Satu Pekkarinen, Lea Hennala, and Kirsten Thommes.
“Assistive Robots in Care: Expectations and Perceptions of Older People.” In Aging
between Participation and Simulation - Ethical Dimensions of Socially Assistive
Technologies in Elderly Care , edited by Joschka Haltaufderheide, Johanna
Hovemann, and Jochen Vollmann, 139–56. Berlin / Boston: De Gruyter, 2020. https://doi.org/10.1515/9783110677485-009.'
ieee: 'J. A. Hoppe et al., “Assistive robots in care: Expectations and perceptions
of older people,” in Aging between Participation and Simulation - Ethical Dimensions
of Socially Assistive Technologies in elderly care , J. Haltaufderheide, J.
Hovemann, and J. Vollmann, Eds. Berlin / Boston: De Gruyter, 2020, pp. 139–156.'
mla: 'Hoppe, Julia Amelie, et al. “Assistive Robots in Care: Expectations and Perceptions
of Older People.” Aging between Participation and Simulation - Ethical Dimensions
of Socially Assistive Technologies in Elderly Care , edited by Joschka Haltaufderheide
et al., De Gruyter, 2020, pp. 139–56, doi:10.1515/9783110677485-009.'
short: 'J.A. Hoppe, R.-M. Johansson-Pajala, C. Gustafsson, H. Melkas, O. Tusku,
S. Pekkarinen, L. Hennala, K. Thommes, in: J. Haltaufderheide, J. Hovemann, J.
Vollmann (Eds.), Aging between Participation and Simulation - Ethical Dimensions
of Socially Assistive Technologies in Elderly Care , De Gruyter, Berlin / Boston,
2020, pp. 139–156.'
date_created: 2020-07-09T09:12:30Z
date_updated: 2022-01-06T06:53:09Z
department:
- _id: '178'
doi: 10.1515/9783110677485-009
editor:
- first_name: Joschka
full_name: Haltaufderheide, Joschka
last_name: Haltaufderheide
- first_name: Johanna
full_name: Hovemann, Johanna
last_name: Hovemann
- first_name: Jochen
full_name: Vollmann, Jochen
last_name: Vollmann
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.diva-portal.org/smash/get/diva2:1432161/FULLTEXT01.pdf
oa: '1'
page: 139-156
place: Berlin / Boston
project:
- _id: '46'
grant_number: 16SV7954
name: 'Use of care robots in welfare services: New models for effective orientation'
publication: 'Aging between Participation and Simulation - Ethical Dimensions of Socially
Assistive Technologies in elderly care '
publication_status: published
publisher: De Gruyter
status: public
title: 'Assistive robots in care: Expectations and perceptions of older people'
type: book_chapter
user_id: '49071'
year: '2020'
...
---
_id: '17390'
article_type: original
author:
- first_name: Teanchai
full_name: Chantakit, Teanchai
last_name: Chantakit
- first_name: Christian
full_name: Schlickriede, Christian
id: '59792'
last_name: Schlickriede
- first_name: Basudeb
full_name: Sain, Basudeb
last_name: Sain
- first_name: Fabian
full_name: Meyer, Fabian
last_name: Meyer
- first_name: Thomas
full_name: Weiss, Thomas
last_name: Weiss
- first_name: Nattaporn
full_name: Chattham, Nattaporn
last_name: Chattham
- first_name: Thomas
full_name: Zentgraf, Thomas
id: '30525'
last_name: Zentgraf
orcid: 0000-0002-8662-1101
citation:
ama: Chantakit T, Schlickriede C, Sain B, et al. All-dielectric silicon metalens
for two-dimensional particle manipulation in optical tweezers. Photonics Research.
2020;8(9):1435-1440. doi:10.1364/prj.389200
apa: Chantakit, T., Schlickriede, C., Sain, B., Meyer, F., Weiss, T., Chattham,
N., & Zentgraf, T. (2020). All-dielectric silicon metalens for two-dimensional
particle manipulation in optical tweezers. Photonics Research, 8(9),
1435–1440. https://doi.org/10.1364/prj.389200
bibtex: '@article{Chantakit_Schlickriede_Sain_Meyer_Weiss_Chattham_Zentgraf_2020,
title={All-dielectric silicon metalens for two-dimensional particle manipulation
in optical tweezers}, volume={8}, DOI={10.1364/prj.389200},
number={9}, journal={Photonics Research}, publisher={OSA}, author={Chantakit,
Teanchai and Schlickriede, Christian and Sain, Basudeb and Meyer, Fabian and Weiss,
Thomas and Chattham, Nattaporn and Zentgraf, Thomas}, year={2020}, pages={1435–1440}
}'
chicago: 'Chantakit, Teanchai, Christian Schlickriede, Basudeb Sain, Fabian Meyer,
Thomas Weiss, Nattaporn Chattham, and Thomas Zentgraf. “All-Dielectric Silicon
Metalens for Two-Dimensional Particle Manipulation in Optical Tweezers.” Photonics
Research 8, no. 9 (2020): 1435–40. https://doi.org/10.1364/prj.389200.'
ieee: T. Chantakit et al., “All-dielectric silicon metalens for two-dimensional
particle manipulation in optical tweezers,” Photonics Research, vol. 8,
no. 9, pp. 1435–1440, 2020.
mla: Chantakit, Teanchai, et al. “All-Dielectric Silicon Metalens for Two-Dimensional
Particle Manipulation in Optical Tweezers.” Photonics Research, vol. 8,
no. 9, OSA, 2020, pp. 1435–40, doi:10.1364/prj.389200.
short: T. Chantakit, C. Schlickriede, B. Sain, F. Meyer, T. Weiss, N. Chattham,
T. Zentgraf, Photonics Research 8 (2020) 1435–1440.
date_created: 2020-07-16T07:35:01Z
date_updated: 2022-01-06T06:53:10Z
department:
- _id: '15'
- _id: '230'
- _id: '289'
doi: 10.1364/prj.389200
intvolume: ' 8'
issue: '9'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 1435-1440
publication: Photonics Research
publication_identifier:
issn:
- 2327-9125
publication_status: published
publisher: OSA
quality_controlled: '1'
status: public
title: All-dielectric silicon metalens for two-dimensional particle manipulation in
optical tweezers
type: journal_article
user_id: '30525'
volume: 8
year: '2020'
...
---
_id: '17426'
abstract:
- lang: eng
text: 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.
article_number: '2099'
author:
- first_name: Martin W.
full_name: Hoffmann, Martin W.
last_name: Hoffmann
- first_name: Stephan
full_name: Wildermuth, Stephan
last_name: Wildermuth
- first_name: Ralf
full_name: Gitzel, Ralf
last_name: Gitzel
- first_name: Aydin
full_name: Boyaci, Aydin
last_name: Boyaci
- first_name: Jörg
full_name: Gebhardt, Jörg
last_name: Gebhardt
- first_name: Holger
full_name: Kaul, Holger
last_name: Kaul
- first_name: Ido
full_name: Amihai, Ido
last_name: Amihai
- first_name: Bodo
full_name: Forg, Bodo
last_name: Forg
- first_name: Michael
full_name: Suriyah, Michael
last_name: Suriyah
- first_name: Thomas
full_name: Leibfried, Thomas
last_name: Leibfried
- first_name: Volker
full_name: Stich, Volker
last_name: Stich
- first_name: Jan
full_name: Hicking, Jan
last_name: Hicking
- first_name: Martin
full_name: Bremer, Martin
last_name: Bremer
- first_name: Lars
full_name: Kaminski, Lars
last_name: Kaminski
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
- first_name: Philipp
full_name: zur Heiden, Philipp
id: '64394'
last_name: zur Heiden
- first_name: Tanja
full_name: Tornede, Tanja
id: '40795'
last_name: Tornede
citation:
ama: Hoffmann MW, Wildermuth S, Gitzel R, et al. Integration of Novel Sensors and
Machine Learning for Predictive Maintenance in Medium Voltage Switchgear to Enable
the Energy and Mobility Revolutions. Sensors. 2020. doi:10.3390/s20072099
apa: Hoffmann, M. W., Wildermuth, S., Gitzel, R., Boyaci, A., Gebhardt, J., Kaul,
H., … Tornede, T. (2020). Integration of Novel Sensors and Machine Learning for
Predictive Maintenance in Medium Voltage Switchgear to Enable the Energy and Mobility
Revolutions. Sensors. https://doi.org/10.3390/s20072099
bibtex: '@article{Hoffmann_Wildermuth_Gitzel_Boyaci_Gebhardt_Kaul_Amihai_Forg_Suriyah_Leibfried_et
al._2020, title={Integration of Novel Sensors and Machine Learning for Predictive
Maintenance in Medium Voltage Switchgear to Enable the Energy and Mobility Revolutions},
DOI={10.3390/s20072099}, number={2099},
journal={Sensors}, author={Hoffmann, Martin W. and Wildermuth, Stephan and Gitzel,
Ralf and Boyaci, Aydin and Gebhardt, Jörg and Kaul, Holger and Amihai, Ido and
Forg, Bodo and Suriyah, Michael and Leibfried, Thomas and et al.}, year={2020}
}'
chicago: Hoffmann, Martin W., Stephan Wildermuth, Ralf Gitzel, Aydin Boyaci, Jörg
Gebhardt, Holger Kaul, Ido Amihai, et al. “Integration of Novel Sensors and Machine
Learning for Predictive Maintenance in Medium Voltage Switchgear to Enable the
Energy and Mobility Revolutions.” Sensors, 2020. https://doi.org/10.3390/s20072099.
ieee: M. W. Hoffmann et al., “Integration of Novel Sensors and Machine Learning
for Predictive Maintenance in Medium Voltage Switchgear to Enable the Energy and
Mobility Revolutions,” Sensors, 2020.
mla: Hoffmann, Martin W., et al. “Integration of Novel Sensors and Machine Learning
for Predictive Maintenance in Medium Voltage Switchgear to Enable the Energy and
Mobility Revolutions.” Sensors, 2099, 2020, doi:10.3390/s20072099.
short: M.W. Hoffmann, S. Wildermuth, R. Gitzel, A. Boyaci, J. Gebhardt, H. Kaul,
I. Amihai, B. Forg, M. Suriyah, T. Leibfried, V. Stich, J. Hicking, M. Bremer,
L. Kaminski, D. Beverungen, P. zur Heiden, T. Tornede, Sensors (2020).
date_created: 2020-07-28T09:47:36Z
date_updated: 2022-01-06T06:53:11Z
doi: 10.3390/s20072099
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.mdpi.com/1424-8220/20/7/2099
oa: '1'
publication: Sensors
publication_identifier:
issn:
- 1424-8220
publication_status: published
status: public
title: Integration of Novel Sensors and Machine Learning for Predictive Maintenance
in Medium Voltage Switchgear to Enable the Energy and Mobility Revolutions
type: journal_article
user_id: '40795'
year: '2020'
...
---
_id: '17605'
abstract:
- lang: eng
text: "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. \r\nWhile 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.\r\nThese
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.\r\nIn
our experimental study, we find that extending state-of-the-art POS taggers to
set-valued prediction yields more precise and robust taggings, especially for
unknown words, i.e., words not occurring in the training data."
author:
- first_name: Stefan Helmut
full_name: Heid, Stefan Helmut
id: '39640'
last_name: Heid
orcid: 0000-0002-9461-7372
- first_name: Marcel Dominik
full_name: Wever, Marcel Dominik
id: '33176'
last_name: Wever
orcid: ' https://orcid.org/0000-0001-9782-6818'
- first_name: Eyke
full_name: Hüllermeier, Eyke
id: '48129'
last_name: Hüllermeier
citation:
ama: Heid SH, Wever MD, Hüllermeier E. Reliable Part-of-Speech Tagging of Historical
Corpora through Set-Valued Prediction. Journal of Data Mining and Digital Humanities.
apa: Heid, S. H., Wever, M. D., & Hüllermeier, E. (n.d.). Reliable Part-of-Speech
Tagging of Historical Corpora through Set-Valued Prediction. In Journal of
Data Mining and Digital Humanities. episciences.
bibtex: '@article{Heid_Wever_Hüllermeier, title={Reliable Part-of-Speech Tagging
of Historical Corpora through Set-Valued Prediction}, journal={Journal of Data
Mining and Digital Humanities}, publisher={episciences}, author={Heid, Stefan
Helmut and Wever, Marcel Dominik and Hüllermeier, Eyke} }'
chicago: Heid, Stefan Helmut, Marcel Dominik Wever, and Eyke Hüllermeier. “Reliable
Part-of-Speech Tagging of Historical Corpora through Set-Valued Prediction.” Journal
of Data Mining and Digital Humanities. episciences, n.d.
ieee: S. H. Heid, M. D. Wever, and E. Hüllermeier, “Reliable Part-of-Speech Tagging
of Historical Corpora through Set-Valued Prediction,” Journal of Data Mining
and Digital Humanities. episciences.
mla: Heid, Stefan Helmut, et al. “Reliable Part-of-Speech Tagging of Historical
Corpora through Set-Valued Prediction.” Journal of Data Mining and Digital
Humanities, episciences.
short: S.H. Heid, M.D. Wever, E. Hüllermeier, Journal of Data Mining and Digital
Humanities (n.d.).
date_created: 2020-08-05T06:52:53Z
date_updated: 2022-01-06T06:53:15Z
department:
- _id: '34'
- _id: '355'
- _id: '26'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://arxiv.org/abs/2008.01377
oa: '1'
project:
- _id: '39'
name: InterGramm
publication: Journal of Data Mining and Digital Humanities
publication_status: submitted
publisher: episciences
status: public
title: Reliable Part-of-Speech Tagging of Historical Corpora through Set-Valued Prediction
type: preprint
user_id: '5786'
year: '2020'
...
---
_id: '17763'
author:
- first_name: Reinhold
full_name: Haeb-Umbach, Reinhold
id: '242'
last_name: Haeb-Umbach
citation:
ama: 'Haeb-Umbach R. Sprachtechnologien für Digitale Assistenten. In: Böck R, Siegert
I, Wendemuth A, eds. Studientexte Zur Sprachkommunikation: Elektronische Sprachsignalverarbeitung
2020. TUDpress, Dresden; 2020:227-234.'
apa: 'Haeb-Umbach, R. (2020). Sprachtechnologien für Digitale Assistenten. In R.
Böck, I. Siegert, & A. Wendemuth (Eds.), Studientexte zur Sprachkommunikation:
Elektronische Sprachsignalverarbeitung 2020 (pp. 227–234). TUDpress, Dresden.'
bibtex: '@inproceedings{Haeb-Umbach_2020, title={Sprachtechnologien für Digitale
Assistenten}, booktitle={Studientexte zur Sprachkommunikation: Elektronische Sprachsignalverarbeitung
2020}, publisher={TUDpress, Dresden}, author={Haeb-Umbach, Reinhold}, editor={Böck,
Ronald and Siegert, Ingo and Wendemuth, AndreasEditors}, year={2020}, pages={227–234}
}'
chicago: 'Haeb-Umbach, Reinhold. “Sprachtechnologien Für Digitale Assistenten.”
In Studientexte Zur Sprachkommunikation: Elektronische Sprachsignalverarbeitung
2020, edited by Ronald Böck, Ingo Siegert, and Andreas Wendemuth, 227–34.
TUDpress, Dresden, 2020.'
ieee: 'R. Haeb-Umbach, “Sprachtechnologien für Digitale Assistenten,” in Studientexte
zur Sprachkommunikation: Elektronische Sprachsignalverarbeitung 2020, 2020,
pp. 227–234.'
mla: 'Haeb-Umbach, Reinhold. “Sprachtechnologien Für Digitale Assistenten.” Studientexte
Zur Sprachkommunikation: Elektronische Sprachsignalverarbeitung 2020, edited
by Ronald Böck et al., TUDpress, Dresden, 2020, pp. 227–34.'
short: 'R. Haeb-Umbach, in: R. Böck, I. Siegert, A. Wendemuth (Eds.), Studientexte
Zur Sprachkommunikation: Elektronische Sprachsignalverarbeitung 2020, TUDpress,
Dresden, 2020, pp. 227–234.'
date_created: 2020-08-10T09:53:12Z
date_updated: 2022-01-06T06:53:19Z
department:
- _id: '54'
editor:
- first_name: Ronald
full_name: Böck, Ronald
last_name: Böck
- first_name: Ingo
full_name: Siegert, Ingo
last_name: Siegert
- first_name: Andreas
full_name: Wendemuth, Andreas
last_name: Wendemuth
keyword:
- Poster
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://groups.uni-paderborn.de/nt/pubs/2020/ESSV_2020_haeb_umbach.pdf
oa: '1'
page: 227-234
publication: 'Studientexte zur Sprachkommunikation: Elektronische Sprachsignalverarbeitung
2020'
publication_identifier:
isbn:
- 978-3-959081-93-1
publisher: TUDpress, Dresden
status: public
title: Sprachtechnologien für Digitale Assistenten
type: conference
user_id: '44006'
year: '2020'
...