@book{27832, author = {{Eickelmann, Birgit and Drossel, Kerstin and Heldt, Melanie}}, publisher = {{Vodafone Stiftung}}, title = {{{Schule auf Distanz. Perspektiven und Empfehlungen für den Schulalltag. Eine repräsentative Befragung von Lehrkräften in Deutschland}}}, year = {{2020}}, } @article{27833, author = {{Eickelmann, Birgit and Drossel, Kerstin and Heldt, Melanie}}, journal = {{Schulmanagement. Fachzeitschrift für Schul- und Unterrichtsentwicklung}}, number = {{3}}, pages = {{28--31}}, title = {{{Vorteile digital fortgeschrittener Schulen in der Pandemie-Zeit. Ergebnisse einer repräsentativen Lehrkräftebefragung}}}, volume = {{51}}, year = {{2020}}, } @article{27834, author = {{Drossel, Kerstin and Heldt, Melanie}}, journal = {{Schulmagazin 5-10}}, pages = {{11--14}}, title = {{{Medienbezogene Lehrerkooperation. Kooperationsformen und thematische Schwerpunkte}}}, year = {{2020}}, } @inbook{27835, author = {{Drossel, Kerstin and Eickelmann, Birgit}}, booktitle = {{(Neue) Formen der Differenzierung. Schul- und Klassenprofilierung im Spannungsfeld gesellschaftlicher Teilhabe und sozialer Ungleichheit}}, editor = {{Keßler, Catharina I. and Nolte, Sonja}}, pages = {{181--197}}, publisher = {{Waxmann}}, title = {{{Digitalisierung als Schulprofil am Gymnasium - eine längsschnittliche Untersuchung zur Entwicklung der computerbezogenen Kompetenzen}}}, year = {{2020}}, } @article{27837, abstract = {{Abstract Background The ongoing digitalization poses new challenges for schools concerning students’ digital skills. In this context, the International Computer and Information Literacy Study (IEA-ICILS 2018) has identified substantial social disparities concerning computer and information literacy of grade 8 students. Furthermore, it has been observed that many schools, especially those located in socioeconomically challenged areas, are particularly engaged in supporting students’ digital literacy and innovatively designing learning processes with information and communications technology (ICT). Empirical studies have made it apparent that some schools have high average achievements concerning domains such as reading literacy and mathematics in spite of socioeconomically challenged student bodies. These schools are regarded as being organizationally resilient. This contribution focusses on these organizationally resilient schools with regard to the domain of computer and information literacy. It aims to investigate how these schools can be classified as a typology according to selected school and/or teacher characteristics. Methods As a first step, representative samples of IEA-ICILS 2018 are used to identify organizationally resilient schools by using students’ achievement measures (plausible values) and their background information regarding their families’ socio-economic status. In order to develop a typology, latent profile analyses (LPA) are conducted by using input and process indicators on the school level, which have been proven to be relevant for implementation through existing empirical research. Results About one twentieth of the schools examined in this contribution can be regarded as organizationally resilient and can be allocated onto a typology of three school types that are characterized by different school-level factors. Conclusions The international comparison permits the conclusion that the phenomenon of organizational resilience is also existent with regard to the content domain of computer and information literacy. However, the proportion of resilient schools is subject to considerable variation between countries. }}, author = {{Drossel, Kerstin and Eickelmann, Birgit and Vennemann, Mario}}, issn = {{2196-0739}}, journal = {{Large-scale Assessments in Education}}, pages = {{1--19}}, title = {{{Schools overcoming the digital divide: in depth analyses towards organizational resilience in the computer and information literacy domain}}}, doi = {{10.1186/s40536-020-00087-w}}, volume = {{8}}, year = {{2020}}, } @inbook{27840, author = {{Vennemann, Mario and Drossel, Kerstin and Eickelmann, Birgit}}, booktitle = {{ICILS 2018 #NRW. Vertiefende Analysen und Befunde für Nordrhein-Westfalen im internationalen Vergleich}}, editor = {{Eickelmann, Birgit and Labusch, Amelie and Drossel, Kerstin and Vennemann, Mario}}, pages = {{235--248}}, publisher = {{Waxmann}}, title = {{{Sozial- und migrationsbedingte Disparitäten in den computer- und informationsbezogenen Kompetenzen von Schülerinnen und Schülern}}}, year = {{2020}}, } @inbook{27850, author = {{Eickelmann, Birgit and Drossel, Kerstin and Gerick, Julia}}, booktitle = {{ICILS 2018 #NRW. Vertiefende Analysen und Befunde für Nordrhein-Westfalen im internationalen Vergleich}}, editor = {{Eickelmann, Birgit and Labusch, Amelie and Drossel, Kerstin and Vennemann, Mario}}, pages = {{123--136}}, publisher = {{Waxmann}}, title = {{{Die Perspektive der Schulleitung auf Prioritäten zum Lernen und Lehren mit digitalen Medien}}}, year = {{2020}}, } @inbook{27851, author = {{Eickelmann, Birgit and Drossel, Kerstin and Niemann, Jan}}, booktitle = {{ICILS 2018 #NRW. Vertiefende Analysen und Befunde für Nordrhein-Westfalen im internationalen Vergleich}}, editor = {{Eickelmann, Birgit and Labusch, Amelie and Drossel, Kerstin and Vennemann, Mario}}, pages = {{111--122}}, publisher = {{Waxmann}}, title = {{{Lehrerfortbildung zum Lernen und Lehren mit digitalen Medien}}}, year = {{2020}}, } @article{27859, author = {{Heldt, Melanie and Drossel, Kerstin and Eickelmann, Birgit}}, journal = {{Schulmanagement-Handbuch}}, number = {{3}}, pages = {{19--37}}, title = {{{Lieber gemeinsam als alleine!? Ein Überblick über die Situation unterrichtsbezogener Lehrerkooperationen im Zeitalter der Digitalisierung in Deutschland}}}, volume = {{175}}, year = {{2020}}, } @inbook{27860, author = {{Tondeur, Jo and Petko, Dominik and Barma, Sylvie and Christensen, Rhonda and Drossel, Kerstin and Eichhorn, Koos and Knezek, Gerald and Mukama, Evode and Schmidt-Crawford, Denise and Starkey, Louise and Thabano Nleya, Paul}}, booktitle = {{Report of EDUsummIT 2019. Learners and learning contexts: new alignments for the digital age}}, editor = {{Fisser, Petra and Phillips, Michael}}, pages = {{70--75}}, publisher = {{EDUsummIT}}, title = {{{Advancing Conceptual Models of Technology Integration in Education: Implications for Researchers, Practitioners and Policymakers}}}, year = {{2020}}, } @inbook{27863, author = {{Drossel, Kerstin and Heldt, Melanie and Eickelmann, Birgit}}, booktitle = {{Bildung, Schule und Digitalisierung}}, editor = {{Kaspar, Kai and Becker-Mrozek, Michael and Hofhues, Sandra and König, Johannes and Schmeinck, Daniela}}, pages = {{45--50}}, publisher = {{Waxmann}}, title = {{{Lehrer*innenbildung durch medienbezogene Kooperation}}}, year = {{2020}}, } @article{27864, abstract = {{Abstract Background Due to the increasing use of information and communication technology, computer-related skills are important for all students in order to participate in the digital age (Fraillon, J., Ainley, J., Schulz, W., Friedman, T. & Duckworth, D. (2019). Preparing for life in a digital world: IEA International Computer and Information Literacy Study 2018 International Report. Amsterdam: International Association for the Evaluation of Educational Achievement (IEA). Retrieved from https://www.iea.nl/sites/default/files/2019-11/ICILS%202019%20Digital%20final%2004112019.pdf). Educational systems play a key role in the mediation of these skills (Eickelmann. Second Handbook of Information Technology in Primary and Secondary Education. Cham: Springer, 2018). However, previous studies have shown differences in students’ computer and information literacy (CIL). Although various approaches have been used to explain these differences, process data, such as response times, have never been taken into consideration. Based on data from the IEA-study ICILS 2013 of the Czech Republic, Denmark and Germany, this secondary analysis examines to what extent response times can be used as an explanatory approach for differences in CIL also within different groups of students according to student background characteristics (gender, socioeconomic background and immigrant background). Methods First, two processing profiles using a latent profile analysis (Oberski, D. (2016). Mixture Models: Latent Profile and Latent Class Analysis. In J. Robertson & M. Kaptein (Eds.), Modern Statistical Methods for HCI (pp. 275–287). Switzerland: Springer. 10.1007/978-3-319-26633-6) based on response times are determined—a fast and a slow processing profile. To detect how these profiles are related to students’ CIL, also in conjunction with students’ background characteristics (socioeconomic and immigrant background), descriptive statistics are used. Results The results show that in the Czech Republic and Germany, students belonging to the fast processing profile have on average significantly higher CIL than students allocated to the slow processing profile. In Denmark, there are no significant differences. Concerning the student background characteristics in the Czech Republic, there are significant negative time-on-task effects for all groups except for students with an immigrant background and students with a high parental occupational status. There are no significant differences in Denmark. For Germany, a significant negative time-on-task effect can be found among girls. However, the other examined indicators for Germany are ambiguous. Conclusions The results show that process data can be used to explain differences in students’ CIL: In the Czech Republic and Germany, there is a correlation between response times and CIL (significant negative time-on-task effect). Further analysis should also consider other aspects of CIL (e.g. reading literacy). What becomes clear, however, is that when interpreting and explaining differences in competence, data should also be included that relates to the completion process during testing. }}, author = {{Heldt, Melanie and Massek, Corinna and Drossel, Kerstin and Eickelmann, Birgit}}, issn = {{2196-0739}}, journal = {{Large-scale Assessments in Education}}, pages = {{1--20}}, title = {{{The relationship between differences in students’ computer and information literacy and response times: an analysis of IEA-ICILS data}}}, doi = {{10.1186/s40536-020-00090-1}}, volume = {{8}}, year = {{2020}}, } @article{27865, author = {{Eickelmann, Birgit and Drossel, Kerstin}}, journal = {{SchulVerwaltung Baden-Württemberg}}, number = {{12}}, pages = {{328--331}}, title = {{{Schulschließungen und Perspektiven für die Pandemie-Zeit}}}, volume = {{29}}, year = {{2020}}, } @inbook{27866, author = {{Drossel, Kerstin and Eickelmann, Birgit}}, booktitle = {{Mobile Medien im Schulkontext (Reihe Medienbildung und Gesellschaft)}}, editor = {{Meister, Dorothee M. and Midt, Ilka}}, pages = {{135--153}}, publisher = {{Springer}}, title = {{{Der Einsatz von Tablets am Gymnasium und der Zusammenhang mit der Entwicklung computerbezogener Kompetenzen von Schüler*innen}}}, year = {{2020}}, } @inbook{27867, author = {{Eickelmann, Birgit and Drossel, Kerstin}}, booktitle = {{Encyclopedia of Education and Information Technologies}}, editor = {{Tatnall, Arthur}}, isbn = {{9783030105754}}, pages = {{1577--1589}}, publisher = {{Springer}}, title = {{{Students’ computer literacy and the use of tablets in upper secondary schools}}}, doi = {{10.1007/978-3-030-10576-1}}, year = {{2020}}, } @book{27869, author = {{Eickelmann, Birgit and Drossel, Kerstin}}, publisher = {{Vodafone Stiftung}}, title = {{{Digitales Potenzial. Erfolgreiche Förderung digitaler Kompetenzen von Schülerinnen und Schülern an nicht-gymnasialen Schulen der Sekundarstufe I}}}, year = {{2020}}, } @misc{27873, author = {{Teidla-Kunitsõn, Gertha}}, publisher = {{LibreCat University}}, title = {{{ICT usage across Europe: A literature review and an overview of existing data}}}, doi = {{10.6084/M9.FIGSHARE.12906737}}, year = {{2020}}, } @article{21016, author = {{Dalvandi, Sadegh and Doherty, Simon and Dongol, Brijesh and Wehrheim, Heike}}, journal = {{Dagstuhl Artifacts Ser.}}, number = {{2}}, pages = {{15:1--15:2}}, title = {{{Owicki-Gries Reasoning for C11 RAR (Artifact)}}}, doi = {{10.4230/DARTS.6.2.15}}, volume = {{6}}, year = {{2020}}, } @inproceedings{21017, author = {{Dalvandi, Sadegh and Doherty, Simon and Dongol, Brijesh and Wehrheim, Heike}}, booktitle = {{34th European Conference on Object-Oriented Programming, {ECOOP} 2020, November 15-17, 2020, Berlin, Germany (Virtual Conference)}}, editor = {{Hirschfeld, Robert and Pape, Tobias}}, pages = {{11:1--11:26}}, publisher = {{Schloss Dagstuhl - Leibniz-Zentrum f{\"{u}}r Informatik}}, title = {{{Owicki-Gries Reasoning for C11 RAR}}}, doi = {{10.4230/LIPIcs.ECOOP.2020.11}}, volume = {{166}}, year = {{2020}}, } @inproceedings{21018, author = {{Richter, Cedric and Wehrheim, Heike}}, booktitle = {{35th {IEEE/ACM} International Conference on Automated Software Engineering, {ASE} 2020, Melbourne, Australia, September 21-25, 2020}}, pages = {{1016--1028}}, publisher = {{{IEEE}}}, title = {{{Attend and Represent: A Novel View on Algorithm Selection for Software Verification}}}, year = {{2020}}, } @proceedings{21019, editor = {{Ahrendt, Wolfgang and Wehrheim, Heike}}, isbn = {{978-3-030-50994-1}}, publisher = {{Springer}}, title = {{{Tests and Proofs - 14th International Conference, TAP@STAF 2020, Bergen, Norway, June 22-23, 2020, Proceedings [postponed]}}}, doi = {{10.1007/978-3-030-50995-8}}, volume = {{12165}}, year = {{2020}}, } @article{21022, author = {{Allgaier, M. and Ansari, V. and Donohue, J. M. and Eigner, Christof and Quiring, V. and Ricken, R. and Brecht, Benjamin and Silberhorn, Christine}}, issn = {{2469-9926}}, journal = {{Physical Review A}}, title = {{{Pulse shaping using dispersion-engineered difference frequency generation}}}, doi = {{10.1103/physreva.101.043819}}, volume = {{101}}, year = {{2020}}, } @article{21024, author = {{Ansari, Vahid and Donohue, John M. and Brecht, Benjamin and Silberhorn, Christine}}, issn = {{1094-4087}}, journal = {{Optics Express}}, number = {{19}}, title = {{{Remotely projecting states of photonic temporal modes}}}, doi = {{10.1364/oe.395593}}, volume = {{28}}, year = {{2020}}, } @inbook{21078, author = {{Menke, Peter}}, booktitle = {{Kommunikationsdynamiken zwischen Mündlichkeit und Schriftlichkeit. Festschrift für Barbara Job zum 60. Geburtstag}}, editor = {{Kluge, Bettina and Mihatsch, Wiltrud and Schaller, Birte}}, pages = {{225–244}}, publisher = {{Narr Francke Attempto}}, title = {{{»ich wusste doch irgendwas war zu einfach«. Gesprächsanalytische Betrachtungen von Proberunden zum Lernen von Gesellschaftsspielen}}}, year = {{2020}}, } @misc{21117, author = {{Manegold, Philipp}}, title = {{{On Batch Proofs of Partial Knowledge}}}, year = {{2020}}, } @misc{21118, author = {{Anonymous, Anonymous}}, title = {{{Measuring the Performance of SNARK Libraries}}}, year = {{2020}}, } @misc{21119, author = {{Westerwelle, Max}}, title = {{{Trapdoors and Sampling Procedures for Lattice-Based Cryptographic Constructions}}}, year = {{2020}}, } @misc{21121, author = {{Anonymous, Anonymous}}, title = {{{Benchmarking the Efficiency of Secure Multiparty Computation for Real World Problems}}}, year = {{2020}}, } @article{21126, author = {{Pekkarinen, Satu and Hennala, Lea and Tuisku, Outi and Gustafsson, Christine and Johansson-Pajala, Rose-Marie and Thommes, Kirsten and Hoppe, Julia Amelie and Melkas, Helinä}}, issn = {{1569-1101}}, journal = {{Gerontechnology}}, title = {{{Care robots in society: Knowledge and orientation needs}}}, doi = {{10.4017/gt.2020.19.s.69664}}, year = {{2020}}, } @article{21127, author = {{Johansson-Pajala, Rose-Marie and Thommes, Kirsten and Hoppe, Julia Amelie and Tuisku, Outi and Hennala, Lea and Pekkarinen, Satu and Melkas, Helinä and Gustafsson, Christine}}, issn = {{1569-1101}}, journal = {{Gerontechnology}}, title = {{{The need for care robot orientation in elder care services}}}, doi = {{10.4017/gt.2020.19.s.69574}}, year = {{2020}}, } @techreport{21152, abstract = {{In modern lightweight designs, it is important to find a compromise between the strength and the weight of the construction detail. Hence, hybrid structures made of aluminum and steel materials are increasingly being used in automotive applications. Due to limitations in the quality of resistance spot welding, self-piercing riveting can be used as an alternative process to join sheets from different material groups. The aim of this project is to develop a computational method to assess the self-piercing riveted components subjected to the cyclic loads. To achieve this goal, two approaches are followed: Evaluation unsing internal forces: A substitute model is developed to describe the stiffness of self-piercing riveted joints subjected to different loading conditions. The parameters of the substitute model are identified and the internal force components acting on the joint are evaluated. The model provides the basis for the subsequent fatigue life estimation of self-piercing riveted components. For joints subjected to low bending moments, the fatigue life of components can be estimated accurately. Due to lack of specimen geometries producing pure bending and the combination of tension-bending forces, it is not possible to estimate the fatigue life of complex components subjected to high bending moments. Based on the results of [Mesc 16], the methodology is further developed to determine the stresses acting on the joint and to characterize the joining point with the use of simulations. The local concept proposed in the FKM guideline nonlinear provides the basis for the analytical assessment of self-piercing riveted components. In this regard, the cyclic behavior of the material and the local stresses are required as input data. The cyclic behavior of the aluminum EN AW-6181A-T6 and steel HX340LAD sheets were already determined in the previous project. Subsequently, in this project the properties of the rivet made of 38B2 steel are identified. The finite element analysis using elastic-plastic material behavior is used to determine the stresses in the joint subjected to the cyclic loads. To verify the model, the results of simulations and experiments are compared concerning the crack initiation zone as well as the determined number of cycles. To determine the stresses that can be used for the analytical assessment, the damage relevant load components need to be identified. In this regard, it is recommended to use the normal stress perpendicular to the crack propagation direction, the stress of crack opening mode I. Using the damage parameter PRAM and considering the support factors according to the FKM guideline nonlinear, a reliable estimation of the crack initiation zone within the joint is possible. Regarding the joint made of aluminum sheet EN AW-6181A, the methodology is able to provide promising results. However, regarding the joints made of aluminum EN AW-6181A and steel HX340LAD sheets, there is still potential to improve the results. The reasons for this are described in chapter 7.2.5 and 7.2.6. An analytical fatigue assessment is relatively easy to achieve with procedure 1. However, contrary to the objective formulated above, expensive fatigue tests are necessary to determine the failure conditions (strength values). This disadvantage can be circumvented by determining the strength information of individual joining points under different load types using procedure 2. The latter, in return, is not suitable for the assessment of complex components with several joining points. Due to the increasing calculation times of the simulation, the application in this case is not economically reasonable. By the described combination of method 1 and 2, the disadvantages of the two individual concepts can be compensated. An analytical fatigue assessment of self-piercing riveted components can be carried out based on the cyclic material behavior. The objective of the project was achieved.}}, author = {{Otroshi, Mortaza and Meschut, Gerson and Masendorf, Lukas and Esderts, Alfons}}, isbn = {{978-3-86776-602-9}}, pages = {{282}}, publisher = {{Europäische Forschungsgesellschaft für Blechverarbeitung e.V. (EFB)}}, title = {{{Simulationsbasierte Betriebsfestigkeitsanalyse stanzgenieteter Bauteile}}}, year = {{2020}}, } @inproceedings{21174, abstract = {{Overcoming a range of challenges that traditional therapy faces, VRET yields great potential for the treatment of phobias such as acrophobia, the fear of heights. We investigate this potential and present playful user-generated treatment (PUT), a novel game-based approach for VRET. Based on a requirement analysis consisting of a literature review and semi-structured interviews with professional therapists, we designed and implemented the PUT concept as a two-step VR game design. To validate our approach, we conducted two studies. (1) In a study with 31 non-acrophobic subjects, we investigated the effect of content creation on player experience, motivation and height perception, and (2) in an online survey, we collected feedback from professional therapists. Both studies reveal that the PUT approach is well applicable. In particular, the analysis of the user study shows that the design phase leads to increased interest and enjoyment without notably influencing affective measures during the exposure session. Our work can help guiding researchers and practitioners at the intersection of game design and exposure therapy.}}, author = {{Alexandrovsky, Dmitry and Volkmar, Georg and Spliethöver, Maximilian and Finke, Stefan and Herrlich, Marc and Döring, Tanja and Smeddinck, Jan David and Malaka, Rainer}}, booktitle = {{Proceedings of the Annual Symposium on Computer-Human Interaction in Play}}, isbn = {{9781450380744}}, pages = {{32–45}}, publisher = {{Association for Computing Machinery}}, title = {{{Playful User-Generated Treatment: A Novel Game Design Approach for VR Exposure Therapy}}}, doi = {{10.1145/3410404.3414222}}, year = {{2020}}, } @phdthesis{21205, author = {{Wolf, Verena}}, title = {{{Service System Innovation: An Ambidexterity Perspective}}}, year = {{2020}}, } @phdthesis{21209, abstract = {{Die additive Fertigung mittels Laser Powderbed Fusion Verfahren (L-PBF) von Metallen wird zunehmend genutzt, um Funktionsbauteile endkonturnah zu fertigen. Die in der vor-liegenden Arbeit untersuchte Parameter- und Prozessoptimierung liefert einen Beitrag zur wirtschaftlichen Nutzung des L-PBF und zeigt, dass höhere Aufbauraten bei der ganzheit-lichen Betrachtung des Prozesses realisierbar sind. Die Parameter- und Prozessoptimierung erfordert eine Untersuchung des Einflusses der Fertigungs- und Nachbearbeitungsparameter auf das erzeugte Volumen sowie auf die Mikrostruktur und die resultierenden Materialeigenschaften. Das Ziel der vorliegenden Arbeit ist die Entwicklung einer optimierten Prozessführung mit abschließender Bewer-tung der Wirtschaftlichkeit. Mit dem entwickelten Gesamtprozess wird eine um den Faktor 1,6 höhere Aufbaurate erzielt. Des Weiteren wird die Methodik zur Erarbeitung des opti-mierten Prozessfensters beschrieben, sodass die Herangehensweise auf weitere Werk-stoffe angewendet werden kann. Die mechanischen Eigenschaften werden für den stati-schen und dynamischen Lastfall untersucht und mit der Mikrostruktur korreliert. Abschlie-ßend wird die Prozessoptimierung zur Fertigung eines Demonstrators eingesetzt und wirtschaftlich validiert. Die Ergebnisse zeigen, dass durch das hier angewendete Vorge-hen eine Prozesszeitreduktion von 22,5% und eine Kostenreduktion von 11% realisiert werden kann.}}, author = {{Ahlers, Dominik}}, isbn = {{978-3844074246}}, keywords = {{Additive Manufacturing, SLM}}, pages = {{137}}, publisher = {{Shaker}}, title = {{{Parameter- und Prozessoptimierung für den additiven Fertigungsprozess im Pulverbett am Beispiel der Legierung Ti6Al4V }}}, volume = {{19}}, year = {{2020}}, } @inbook{21216, author = {{Jakob, Eva Alexandra and Hansjürgen, Lea}}, booktitle = {{Wettbewerbsfähigkeit von Start-ups, Erfolgreiche Düsseldorfer Unternehmen}}, editor = {{Lutz, Eva and Süß, Stefan}}, pages = {{91--106}}, publisher = {{düsseldorf university press}}, title = {{{Volunteer World GmbH – Schildkrötenretten als Business Case}}}, doi = {{10.1515/9783110663839-008}}, year = {{2020}}, } @article{21239, abstract = {{The electrochemical nitrogen reduction reaction (NRR) to ammonia (NH3) is a promising alternative route for an NH3 synthesis at ambient conditions to the conventional high temperature and pressure Haber--Bosch process without the need for hydrogen gas. Single metal ions or atoms are attractive candidates for the catalytic activation of non-reactive nitrogen (N2), and for future targeted improvement of NRR catalysts, it is of utmost importance to get detailed insights into structure-performance relationships and mechanisms of N2 activation in such structures. Here, we report density functional theory studies on the NRR catalyzed by single Au and Fe atoms supported in graphitic C2N materials. Our results show that the metal atoms present in the structure of C2N are the reactive sites, which catalyze the aforesaid reaction by strong adsorption and activation of N2. We further demonstrate that a lower onset electrode potential is required for Fe--C2N than for Au--C2N. Thus, Fe--C2N is theoretically predicted to be a potentially better NRR catalyst at ambient conditions than Au--C2N owing to the larger adsorption energy of N2 molecules. Furthermore, we have experimentally shown that single sites of Au and Fe supported on nitrogen-doped porous carbon are indeed active NRR catalysts. However, in contrast to our theoretical results, the Au-based catalyst performed slightly better with a Faradaic efficiency (FE) of 10.1{\%} than the Fe-based catalyst with an FE of 8.4{\%} at −0.2 V vs. RHE. The DFT calculations suggest that this difference is due to the competitive hydrogen evolution reaction and higher desorption energy of ammonia.}}, author = {{Sahoo, Sudhir K. and Heske, Julian Joachim and Antonietti, Markus and Qin, Qing and Oschatz, Martin and Kühne, Thomas}}, journal = {{ACS Applied Energy Materials}}, number = {{10}}, pages = {{10061--10069}}, publisher = {{American Chemical Society}}, title = {{{Electrochemical N2 Reduction to Ammonia Using Single Au/Fe Atoms Supported on Nitrogen-Doped Porous Carbon}}}, doi = {{10.1021/acsaem.0c01740}}, volume = {{3}}, year = {{2020}}, } @article{21241, abstract = {{In this work, a high-throughput screening of binary and ternary pnictide- and halide-based compounds is performed to identify promising p-type transparent conductors. Our investigation profits from the emergence of open-access databases based on ab-initio results. The band gap, stability, hole effective mass, and p-type dopability are employed for the materials screening and the validity of these descriptors is discussed. Among the final candidates, BaSiN2 is the most promising compound.}}, author = {{Wiebeler, Hendrik and Kormath Madam Raghupathy, Ramya and Mirhosseini, S. Hossein and Kühne, Thomas}}, journal = {{Journal of Physics: Materials}}, number = {{1}}, pages = {{015004}}, publisher = {{{IOP} Publishing}}, title = {{{Virtual screening of nitrogen-, phosphorous- and halide-containing materials as p-type transparent conductors}}}, doi = {{10.1088/2515-7639/abc762}}, volume = {{4}}, year = {{2020}}, } @article{21257, abstract = {{Digital data on tangible and intangible cultural assets is an essential part of daily life, communication and experience. It has a lasting influence on the perception of cultural identity as well as on the interactions between research, the cultural economy and society. Throughout the last three decades, many cultural heritage institutions have contributed a wealth of digital representations of cultural assets (2D digital reproductions of paintings, sheet music, 3D digital models of sculptures, monuments, rooms, buildings), audio-visual data (music, film, stage performances), and procedural research data such as encoding and annotation formats. The long-term preservation and FAIR availability of research data from the cultural heritage domain is fundamentally important, not only for future academic success in the humanities but also for the cultural identity of individuals and society as a whole. Up to now, no coordinated effort for professional research data management on a national level exists in Germany. NFDI4Culture aims to fill this gap and create a user-centered, research-driven infrastructure that will cover a broad range of research domains from musicology, art history and architecture to performance, theatre, film, and media studies. The research landscape addressed by the consortium is characterized by strong institutional differentiation. Research units in the consortium's community of interest comprise university institutes, art colleges, academies, galleries, libraries, archives and museums. This diverse landscape is also characterized by an abundance of research objects, methodologies and a great potential for data-driven research. In a unique effort carried out by the applicant and co-applicants of this proposal and ten academic societies, this community is interconnected for the first time through a federated approach that is ideally suited to the needs of the participating researchers. To promote collaboration within the NFDI, to share knowledge and technology and to provide extensive support for its users have been the guiding principles of the consortium from the beginning and will be at the heart of all workflows and decision-making processes. Thanks to these principles, NFDI4Culture has gathered strong support ranging from individual researchers to high-level cultural heritage organizations such as the UNESCO, the International Council of Museums, the Open Knowledge Foundation and Wikimedia. On this basis, NFDI4Culture will take innovative measures that promote a cultural change towards a more reflective and sustainable handling of research data and at the same time boost qualification and professionalization in data-driven research in the domain of cultural heritage. This will create a long-lasting impact on science, cultural economy and society as a whole.}}, author = {{Altenhöner, Reinhard and Blümel, Ina and Boehm, Franziska and Bove, Jens and Bicher, Katrin and Bracht, Christian and Brand, Ortrun and Dieckmann, Lisa and Effinger, Maria and Hagener, Malte and Hammes, Andrea and Heller, Lambert and Kailus, Angela and Kohle, Hubertus and Ludwig, Jens and Münzmay, Andreas and Pittroff, Sarah and Razum, Matthias and Röwenstrunk, Daniel and Sack, Harald and Simon, Holger and Schmidt, Dörte and Schrade, Torsten and Walzel, Annika-Valeska and Wiermann, Barbara}}, issn = {{2367-7163}}, journal = {{Research Ideas and Outcomes}}, title = {{{NFDI4Culture - Consortium for research data on material and immaterial cultural heritage}}}, doi = {{10.3897/rio.6.e57036}}, year = {{2020}}, } @inbook{21268, author = {{Huhmann, Tobias and Eilterts, Katja and Schulte, Carsten and Winkelnkemper, Felix}}, booktitle = {{Digitales Lernen in der Grundschule II: Aktuelle Trends in Forschung und Praxis}}, publisher = {{Waxmann Verlag}}, title = {{{Der Darstellungsflüchtigkeit im Geometrieunterricht durch digitale Unterstützung entgegenwirken}}}, year = {{2020}}, } @article{21269, author = {{Ködding, Patrick and Reinhold, Jannik and Scholtysik, Michel and Dumitrescu, Roman}}, issn = {{1690-4524}}, journal = {{Journal of Systemics, Cybernetics and Informatics}}, number = {{2}}, pages = {{pp. 14--19}}, title = {{{Consulting via Research in IMPRESS}}}, volume = {{18}}, year = {{2020}}, } @article{21281, author = {{Drewel, Marvin and Özcan, Leon and Koldewey, Christian and Gausemeier, Jürgen}}, issn = {{0963-1690}}, journal = {{Creativity and Innovation Management}}, title = {{{Pattern‐based development of digital platforms}}}, doi = {{10.1111/caim.12415}}, year = {{2020}}, } @article{21282, abstract = {{ In recent times societal crises such as the coronavirus disease 2019 outbreak have given rise to a tension between formal ‘command and control’ and informal social media activated self-organising information and communication systems that are utilised for crisis management decision-making. Social media distrust affects the dissemination of disaster information as it entails shifts in media perception and participation but also changes in the way individuals and organisations make sense of information in critical situations. So far, a little considered notion in this domain is the concept of sense-giving. Originating from organisational theory, it is used to explain the mechanisms behind intentional information provision that fosters collective meaning creation. In our study, we seek to understand the potential impact of sense-giving from Twitter crisis communication generated during the Hurricane Harvey disaster event. Social network and content analyses performed with a dataset of 9,414,463 tweets yielded insights into how sense-giving occurs during a large-scale disaster event. Theoretically, we specified (1) perpetual sense-giving, which relies primarily on topical authority and frequency; as well as (2) intermittent sense-giving, which occurs from high value of message content and leverage of popularity, that is, retweets. Our findings emphasise the importance of information-rich actors in communication networks and the leverage of their influence in crises such as coronavirus disease 2019 to reduce social media distrust and facilitate sense-making. }}, author = {{Mirbabaie, Milad and Bunker, Deborah and Stieglitz, Stefan and Marx, Julian and Ehnis, Christian}}, issn = {{0268-3962}}, journal = {{Journal of Information Technology}}, pages = {{195--213}}, title = {{{Social media in times of crisis: Learning from Hurricane Harvey for the coronavirus disease 2019 pandemic response}}}, doi = {{10.1177/0268396220929258}}, year = {{2020}}, } @article{21287, abstract = {{Peer-to-peer markets are especially suitable for the analysis of online ratings as they represent two-sided markets that match buyers to sellers and thus lead to reduced scope for opportunistic behavior. We decompose the online ratings by focusing on the customer’s decision-making process in a leading peer-to-peer ridesharing platform. Using data from the leading peer-to-peer ridesharing platform BlaBlaCar, we analyze 17,584 users registered between 2004 and 2014 and their online ratings focusing on the decomposition of the explicit determinants reflecting the variance of online ratings. We find clear evidence to suggest that a driver’s attitude towards music, pets, smoking, and conversation has a significantly positive influence on his received online ratings. However, we also show that the interaction of female drivers and their attitude towards pets has a significantly negative effect on average ratings.}}, author = {{Kaimann, Daniel}}, issn = {{2071-1050}}, journal = {{Sustainability}}, number = {{15}}, title = {{{Behind the Review Curtain: Decomposition of Online Consumer Ratings in Peer-to-Peer Markets}}}, doi = {{10.3390/su12156185}}, volume = {{12}}, year = {{2020}}, } @article{21306, author = {{Stieglitz, Stefan and Wilms, Konstantin and Mirbabaie, Milad and Hofeditz, Lennart and Brenger, Bela and López, Ania and Rehwald, Stephanie}}, issn = {{1932-6203}}, journal = {{PLOS ONE}}, title = {{{When are researchers willing to share their data? – Impacts of values and uncertainty on open data in higher education}}}, doi = {{10.1371/journal.pone.0234172}}, year = {{2020}}, } @inproceedings{21315, author = {{Hofeditz, L. and Mirbabaie, Milad and Stieglitz, S.}}, booktitle = {{Proceedings of the 31st Australasian Conference on Information Systems}}, title = {{{Virtually Extended Coworking Spaces – The Reinforcement of Social Proximity, Motivation and Knowledge Sharing Through ICT}}}, year = {{2020}}, } @inproceedings{21316, author = {{Mirbabaie, Milad and Marx, J. and Braun, L.-M. and Stieglitz, S.}}, booktitle = {{Proceedings of the 31st Australasian Conference on Information Systems}}, title = {{{Digital Detox – Mitigating Digital Overuse in Times of Remote Work and Social Isolation}}}, year = {{2020}}, } @inproceedings{21317, author = {{Marx, J. and Brünker, F. and Mirbabaie, Milad and Hochstrate, E.}}, booktitle = {{Proceedings of the 31st Australasian Conference on Information Systems}}, title = {{{‘Conspiracy Machines’ - The Role of Social Bots during the COVID-19 ‘Infodemic’}}}, year = {{2020}}, } @inproceedings{21318, author = {{Fromm, J. and Mirbabaie, Milad and Stieglitz, S.}}, booktitle = {{Proceedings of the Twenty-Eight European Conference on Information Systems}}, title = {{{A Systematic Review of Empirical Affordance Studies: Recommendations for Affordance Research in Information Systems}}}, year = {{2020}}, } @inproceedings{21319, author = {{Mirbabaie, Milad and Stieglitz, S. and Lambertz, L.}}, booktitle = {{Proceedings of the 15th International Conference on Wirtschaftsinformatik}}, title = {{{The Usage of Twitter Data for Early Crisis Detection}}}, year = {{2020}}, } @inproceedings{21320, author = {{Brünker, F. and Marx, J. and Ross, B. and Mirbabaie, Milad and Stieglitz, S.}}, booktitle = {{Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik}}, title = {{{‘The Tireless Selling-Machine’ – Commercial Deployment of Social Bots during Black Friday Season on Twitter}}}, year = {{2020}}, } @inproceedings{21321, author = {{Fromm, J. and Mirbabaie, Milad and Stieglitz, S.}}, booktitle = {{Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik}}, title = {{{The Effects of Virtual Reality Affordances and Constraints on Negative Group Effects during Brainstorming Sessions}}}, year = {{2020}}, } @inproceedings{21322, author = {{Brünker, F. and Wischnewski, M. and Mirbabaie, Milad and Meinert, J.}}, booktitle = {{Proceedings of the 51nd Hawaii International Conference on System Sciences}}, title = {{{The Role of Social Media during Social Movements – Observations from the #metoo Debate on Twitter}}}, year = {{2020}}, } @misc{21324, author = {{Chandrakar, Khushboo}}, title = {{{Comparison of Feature Selection Techniques to Improve Approximate Circuit Synthesis}}}, year = {{2020}}, } @inproceedings{21377, author = {{Pierenkemper, Christoph and Gausemeier, Jürgen}}, booktitle = {{Proceeding of the ISPIM Connects}}, location = {{Bangkok}}, title = {{{Developing Strategies for Digital Transformation in SMEs with Maturity Models}}}, year = {{2020}}, } @article{21379, author = {{Dumitrescu, Roman and Drewel, Marvin and Falkowski, Tommy}}, journal = {{ZWF, Zeitschrift für wirtschaftliche Fabrikplanung}}, number = {{1-2}}, pages = {{86 -- 90}}, title = {{{KI-Marktplatz: Das Ökosystem für Künstliche Intelligenz in der Produktentstehung}}}, year = {{2020}}, } @inproceedings{21380, author = {{Anacker, Harald and Dumitrescu, Roman and Kharatyan, Aschot and Lipsmeier, Andre}}, booktitle = {{Proceedings of the Design Society}}, location = {{Cavtat}}, pages = {{1195--1204}}, title = {{{Pattern based systems engineering – application of solution patterns in the design of intelligent technical systems}}}, year = {{2020}}, } @inproceedings{21381, author = {{Lipsmeier, Andre and Kühn, Arno and Joppen, Robert and Dumitrescu, Roman}}, booktitle = {{Procedia CIRP}}, number = {{88}}, pages = {{173--178}}, title = {{{Process for the development of a digital strategy}}}, year = {{2020}}, } @inproceedings{21382, author = {{Japs, Segej and Kharatyan, Aschot and Tekaat, Julian and Kaiser, Lydia and Dumitrescu, Roman}}, booktitle = {{Proceedings of the Design Society}}, location = {{Cavtat}}, title = {{{Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation}}}, year = {{2020}}, } @inproceedings{21383, author = {{Jürgenhake, Christoph and Anacker, Harald and Dumitrescu, Roman}}, booktitle = {{Proceedings of the IEEE}}, location = {{Dortmund}}, title = {{{The digital Stadium – From future scenarios to technology and business model development}}}, year = {{2020}}, } @inproceedings{21384, author = {{Röltgen, Daniel and Dumitrescu, Roman}}, booktitle = {{Procedia CIRP}}, number = {{91}}, pages = {{93--100}}, title = {{{Classification of Industrial Augmented Reality Use Cases}}}, year = {{2020}}, } @inproceedings{21385, author = {{Hobscheidt, Daniela and Kühn, Arno and Dumitrescu, Roman}}, booktitle = {{Procedia CIRP}}, number = {{91}}, pages = {{832–837}}, title = {{{Development of risk-optimized implementation paths for Industry 4.0 based on socio-technical pattern}}}, year = {{2020}}, } @inproceedings{21386, author = {{Wortmann, Fabio and Ellermann, Kai and Kühn, Arno and Dumitrescu, Roman}}, booktitle = {{Procedia CIRP}}, number = {{91}}, pages = {{559--564}}, title = {{{Ideation for digital platforms based on a companies‘ ecosystem}}}, year = {{2020}}, } @inproceedings{21387, author = {{Dyck, Florian and Stöcklein, Jörg and Eckertz, Daniel and Dumitrescu, Roman}}, booktitle = {{Virtual, Augmented and Mixed Reality. Design and Interaction }}, location = {{Copenhagen}}, pages = {{37--49}}, title = {{{Mixed Mock-up – Development of an Interactive Augmented Reality System for Assembly Planning}}}, year = {{2020}}, } @inproceedings{21388, author = {{Bretz, Lukas and Koenemann, Ulf and Anacker, Harald and Dumitrescu, Roman}}, booktitle = {{Procedia CIRP}}, number = {{91}}, pages = {{101--106}}, title = {{{A contribution to the design of organizational structures suitable for Systems Engineering}}}, year = {{2020}}, } @inproceedings{21389, author = {{Hillebrand, Michael and Greinert, Matthias and Herzog, Otthein and Dumitrescu, Roman}}, booktitle = {{Proceedings of the 2020 IEEE 15th International Conference of System of Systems Engineering (SoSE)}}, location = {{Budapest}}, pages = {{163--168}}, title = {{{Advanced Monkey Testing for connected autonomous systems}}}, year = {{2020}}, } @inproceedings{21390, author = {{Hillebrand, Michael and Lakhani, Mohsin and Dumitrescu, Roman}}, booktitle = {{Procedia Manufacturing 52}}, number = {{52}}, pages = {{266--271}}, title = {{{A design methodology for deep reinforcement learning for autonomous Systems}}}, doi = {{https://doi.org/10.1016/j.promfg.2020.11.044}}, year = {{2020}}, } @inbook{21391, author = {{Reinhart, Felix and von Enzberg, Sebastian and Kühn, Arno and Dumitrescu, Roman}}, booktitle = {{Machine Learning for Cyber Physical Systems. Technologien für die intelligente Automation (Technologies for Intelligent Automation)}}, editor = {{Beyerer, Jürgen and Maier, Alexander and Niggemann, Oliver}}, pages = {{25--33}}, publisher = {{Springer Vieweg, Berlin, Heidelberg}}, title = {{{Machine Learning for Process-X: A Taxonomy}}}, volume = {{11}}, year = {{2020}}, } @inproceedings{21392, author = {{Henkenjohann, Mark and Joppen, Robert and Köchling, Daniel and von Enzberg, Sebastian and Kühn, Arno and Dumitrescu, Roman}}, booktitle = {{Procedia CIRP}}, location = {{Gulf of Naples}}, title = {{{Identification and specification of standard modules in production for a material flow simulation}}}, year = {{2020}}, } @inproceedings{21394, author = {{Grote, Eva-Maria and Pfeifer, Stefan and Röltgen, Daniel and Kühn, Arno and Dumitrescu, Roman}}, booktitle = {{Proceedings of the 2020 IEEE International Symposium on Systems Engineering}}, location = {{Wien}}, title = {{{Towards defining role models in Advanced Systems Engineering}}}, year = {{2020}}, } @inbook{21395, author = {{Dumitrescu, Roman and Tschirner, Christian and Bansmann, Michael}}, booktitle = {{Handbuch Gestaltung digitaler und vernetzter Arbeitswelten}}, editor = {{Maier, Günter and Engels, Gregor and Steffen, Eckhard}}, pages = {{405--432}}, publisher = {{Springer-Verlag GmbH}}, title = {{{Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung}}}, year = {{2020}}, } @inbook{21396, abstract = {{Verifiable random functions (VRFs) are essentially digital signatures with additional properties, namely verifiable uniqueness and pseudorandomness, which make VRFs a useful tool, e.g., to prevent enumeration in DNSSEC Authenticated Denial of Existence and the CONIKS key management system, or in the random committee selection of the Algorand blockchain. Most standard-model VRFs rely on admissible hash functions (AHFs) to achieve security against adaptive attacks in the standard model. Known AHF constructions are based on error-correcting codes, which yield asymptotically efficient constructions. However, previous works do not clarify how the code should be instantiated concretely in the real world. The rate and the minimal distance of the selected code have significant impact on the efficiency of the resulting cryptosystem, therefore it is unclear if and how the aforementioned constructions can be used in practice. First, we explain inherent limitations of code-based AHFs. Concretely, we assume that even if we were given codes that achieve the well-known Gilbert-Varshamov or McEliece-Rodemich-Rumsey-Welch bounds, existing AHF-based constructions of verifiable random functions (VRFs) can only be instantiated quite inefficiently. Then we introduce and construct computational AHFs (cAHFs). While classical AHFs are information-theoretic, and therefore work even in presence of computationally unbounded adversaries, cAHFs provide only security against computationally bounded adversaries. However, we show that cAHFs can be instantiated significantly more efficiently. Finally, we use our cAHF to construct the currently most efficient verifiable random function with full adaptive security in the standard model.}}, author = {{Jager, Tibor and Niehues, David}}, booktitle = {{Lecture Notes in Computer Science}}, isbn = {{9783030384708}}, issn = {{0302-9743}}, keywords = {{Admissible hash functions, Verifiable random functions, Error-correcting codes, Provable security}}, location = {{Waterloo, Canada}}, title = {{{On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions}}}, doi = {{10.1007/978-3-030-38471-5_13}}, year = {{2020}}, } @article{21403, abstract = {{Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt.}}, author = {{Binder, Sebastian and Lorenz, Johannes}}, journal = {{Der Konzern}}, number = {{3}}, pages = {{98--104}}, title = {{{Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}}}, volume = {{18}}, year = {{2020}}, } @techreport{21406, abstract = {{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 = {{Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Tax Misperception and Its Effects on Decision Making - a Literature Review}}}, volume = {{No. 39}}, year = {{2020}}, } @techreport{21407, author = {{Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}}, title = {{{ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}}}, doi = {{10.52569/ILCP9945}}, year = {{2020}}, } @inbook{21408, abstract = {{This study presents a model in which heterogenous, risk-averse agents can use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax burden and thus increase their utility. In addition to introducing individual variables like risk aversion or income, we allow agents to observe the behaviour of their neighbours. Depending on the behaviour of their peer group’s members, the agents’ utilities may increase or decrease, respectively. Simulation results show that taxpayers favour illegal evasion over legal optimisation in most cases. We find that interactions between taxpayers and their social networks have a deep impact on aggregate behaviour. Parameter changes such as increasing audit rates affect the results, often being intensified by social interactions. The effect of such changes varies depending on whether or not a fraction of agents is considered inherently honest.}}, author = {{Diller, Markus and Lorenz, Johannes and Meier, David}}, booktitle = {{ Operations Research Proceedings 2019}}, editor = {{Neufeld, Janis S. and Buscher, Udo and Lasch, Rainer and Möst, Dominik and Schönberger, Jörn}}, isbn = {{978-3-030-48439-2}}, pages = {{633--639}}, publisher = {{Springer}}, title = {{{Tax Avoidance and Social Control}}}, doi = {{10.1007/978-3-030-48439-2_77}}, year = {{2020}}, } @techreport{21409, abstract = {{European regulation mandates public country-by-country reporting for banks and is expected to increase reputational costs in case of tax haven activities. We test whether the availability of additional public information on the locations of banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country-by-country reporting for European banks, as compared to the insurance industry which is not subject to this regulation.}}, author = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}}, title = {{{Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks}}}, volume = {{#2020-01}}, year = {{2020}}, } @techreport{21410, abstract = {{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 = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}}, title = {{{How Does Trust Affect Concessionary Behavior in Tax Bargaining?}}}, volume = {{No. 41}}, year = {{2020}}, } @techreport{21411, abstract = {{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 = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}}, title = {{{When Do Firms Highlight Their Effective Tax Rate?}}}, volume = {{No. 37}}, year = {{2020}}, } @article{21412, author = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, journal = {{Deutsches Steuerrecht}}, number = {{42}}, pages = {{2327--2334}}, title = {{{Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung}}}, volume = {{58}}, year = {{2020}}, } @techreport{21414, author = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}}}, doi = {{10.52569/RUHF6645}}, year = {{2020}}, } @article{21415, abstract = {{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 detailed 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 = {{Hoppe, Thomas}}, journal = {{Australian Tax Forum}}, number = {{4}}, pages = {{451--475}}, title = {{{Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average}}}, volume = {{35}}, year = {{2020}}, } @techreport{21416, abstract = {{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 = {{Hoppe, Thomas}}, title = {{{Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average}}}, volume = {{No. 14}}, year = {{2020}}, } @techreport{21417, author = {{Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}}, title = {{{2018 Global MNC Tax Complexity Survey}}}, doi = {{10.52569/RPVO1003}}, year = {{2020}}, } @techreport{21418, abstract = {{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 = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, title = {{{Measuring Tax Complexity Across Countries: A Survey Study on MNCs}}}, volume = {{No. 5}}, year = {{2020}}, } @techreport{21419, abstract = {{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 = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}}, title = {{{The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}}}, volume = {{No. 13}}, year = {{2020}}, } @article{21422, author = {{Sureth-Sloane, Caren}}, journal = {{AWV-Informationen}}, number = {{5}}, pages = {{16--19}}, title = {{{Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}}}, year = {{2020}}, } @misc{21432, abstract = {{Robots are becoming increasingly autonomous and more capable. Because of a limited portable energy budget by e.g. batteries, and more demanding algorithms, an efficient computation is of interest. Field Programmable Gate Arrays (FPGAs) for example can provide fast and efficient processing and the Robot Operating System (ROS) is a popular middleware used for robotic applications. The novel ReconROS combines version 2 of the Robot Operating System with ReconOS, a framework for integrating reconfigurable hardware. It provides a unified interface between software and hardware. ReconROS is evaluated in this thesis by implementing a Sobel filter as the video processing application, running on a Zynq-7000 series System on Chip. Timing measurements were taken of execution and transfer times and were compared to theoretical values. Designing the hardware implementation is done by C code using High Level Synthesis and with the interface and functionality provided by ReconROS. An important aspect is the publish/subscribe mechanism of ROS. The Operating System interface functions for publishing and subscribing are reasonably fast at below 10 ms for a 1 MB color VGA image. The main memory interface performs well at higher data sizes, crossing 100 MB/s at 20 kB and increasing to a maximum of around 150 MB/s. Furthermore, the hardware implementation introduces consistency to the execution times and performs twice as fast as the software implementation.}}, author = {{Henke, Luca-Sebastian}}, title = {{{Evaluation of a ReconOS-ROS Combination based on a Video Processing Application}}}, year = {{2020}}, } @inproceedings{21438, author = {{Japs, Segej and Kharatyan, Aschot and Kaiser, Lydia and Dumitrescu, Roman}}, booktitle = {{Proceedings of the 16th International Design Conference (DESIGN 2020)}}, location = {{Cavtat}}, title = {{{CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation}}}, year = {{2020}}, } @inproceedings{21439, author = {{Pfeifer, Stefan and Seidenberg, Tobias and Jürgenhake, Christoph and Anacker, Harald and Dumitrescu, Roman}}, booktitle = {{Procedia Manufacturing}}, title = {{{Towards a modular product architecture for electric ferries using Model- Based Systems Engineering}}}, year = {{2020}}, } @inproceedings{21440, author = {{Wiecher, Carsten and Japs, Sergej and Kaiser, Lydia and Greenyer, Joel and Wolff, Carsten and Dumitrescu, Roman}}, booktitle = {{ACM/IEEE 23rd International Conference on Model Driven Engineering Languages and Systems (MODELS ’20 Companion)}}, title = {{{Scenarios in the Loop: Integrated Requirements Analysis and Automotive System Validation}}}, year = {{2020}}, } @inproceedings{21441, author = {{Yee, Jingye and Low, Cheng Yee and Ong, P. and Soh, WS and Hannapiah, Fazah Akhtar and Zakaria, NC and von Enzberg, Sebastian and Asmar, Laban and Dumitrescu, Roman}}, booktitle = {{IOP Conference Series: Materials Science and Engineering}}, title = {{{Verification of Mathematical Model for Upper Limb Spasticity with Clinical Data}}}, doi = {{10.1088/1757-899x/824/1/012013}}, year = {{2020}}, } @article{21444, author = {{Heggemann, Thomas and Homberg, Werner and Sapli, Hüseyin}}, issn = {{2351-9789}}, journal = {{Procedia Manufacturing}}, pages = {{36--42}}, title = {{{Combined Curing and Forming of Fiber Metal Laminates}}}, doi = {{10.1016/j.promfg.2020.04.118}}, year = {{2020}}, } @inproceedings{21480, author = {{Anjorin, Anthony and Weidmann, Nils and Oppermann, Robin and Fritsche, Lars and Schürr, Andy}}, booktitle = {{Proceedings of the 23rd ACM/IEEE International Conference on Model Driven Engineering Languages and Systems, MODELS 2020}}, editor = {{Syriani, Eugene and Sahraoui, Houari and de Lara, Juan and Abrahao, Silvia}}, isbn = {{9781450370196}}, location = {{Virtual Event, Canada}}, publisher = {{ACM}}, title = {{{Automating test schedule generation with domain-specific languages}}}, doi = {{10.1145/3365438.3410991}}, year = {{2020}}, } @inproceedings{21481, author = {{Weidmann, Nils and Fritsche, Lars and Anjorin, Anthony}}, booktitle = {{Proceedings of the 13th ACM SIGPLAN International Conference on Software Language Engineering, SLE 2020}}, editor = {{Lämmel, Ralf and Tratt, Laurcence and de Lara, Juan}}, isbn = {{9781450381765}}, location = {{Virtual Event, USA}}, publisher = {{ACM}}, title = {{{A search-based and fault-tolerant approach to concurrent model synchronisation}}}, doi = {{10.1145/3426425.3426932}}, year = {{2020}}, } @inproceedings{21482, author = {{Weidmann, Nils and Anjorin, Anthony and Cheney, James}}, booktitle = {{Proceedings of the Eleventh International Workshop on Graph Computation Models, GCM@STAF 2020}}, editor = {{Hoffmann, Berthold and Minas, Mark}}, issn = {{2075-2180}}, location = {{Online-Workshop}}, pages = {{1--12}}, publisher = {{EPTCS}}, title = {{{VICToRy: Visual Interactive Consistency Management in Tolerant Rule-based Systems}}}, doi = {{10.4204/eptcs.330.1}}, year = {{2020}}, } @inproceedings{21483, author = {{Jovanovikj, Ivan and Weidmann, Nils and Yigitbas, Enes and Anjorin, Anthony and Sauer, Stefan and Engels, Gregor}}, booktitle = {{Proceedings of the First International Conference on Systems Modelling and Management, ICSMM 2020 }}, editor = {{Babur, Önder and Denil, Joachim and Vogel-Heuser, Birgit}}, isbn = {{9783030581664}}, issn = {{1865-0929}}, location = {{Bergen, Norway}}, publisher = {{Springer}}, title = {{{A Model-Driven Mutation Framework for Validation of Test Case Migration}}}, doi = {{10.1007/978-3-030-58167-1_2}}, year = {{2020}}, } @misc{21486, booktitle = {{ERCIM News}}, editor = {{Bernijazov, Ruslan and Özcan, Leon and Dumitrescu, Roman}}, number = {{122}}, pages = {{36--37}}, title = {{{AI Marketplace – The Ecosystem for Artificial Intelligence in Product Creation }}}, year = {{2020}}, } @inproceedings{21522, author = {{Sapli, Hüseyin and Heggemann, Thomas and Homberg, Werner}}, location = {{Karlsruhe}}, title = {{{Combined Curing and Deep Drawing of Fiber Metal Laminates to Spherical Hybrid Components}}}, year = {{2020}}, } @inproceedings{21534, author = {{Bengs, Viktor and Hüllermeier, Eyke}}, booktitle = {{International Conference on Machine Learning}}, pages = {{778--787}}, title = {{{Preselection Bandits}}}, year = {{2020}}, } @unpublished{21536, abstract = {{We consider a resource-aware variant of the classical multi-armed bandit problem: In each round, the learner selects an arm and determines a resource limit. It then observes a corresponding (random) reward, provided the (random) amount of consumed resources remains below the limit. Otherwise, the observation is censored, i.e., no reward is obtained. For this problem setting, we introduce a measure of regret, which incorporates the actual amount of allocated resources of each learning round as well as the optimality of realizable rewards. Thus, to minimize regret, the learner needs to set a resource limit and choose an arm in such a way that the chance to realize a high reward within the predefined resource limit is high, while the resource limit itself should be kept as low as possible. We derive the theoretical lower bound on the cumulative regret and propose a learning algorithm having a regret upper bound that matches the lower bound. In a simulation study, we show that our learning algorithm outperforms straightforward extensions of standard multi-armed bandit algorithms.}}, author = {{Bengs, Viktor and Hüllermeier, Eyke}}, booktitle = {{arXiv:2011.00813}}, title = {{{Multi-Armed Bandits with Censored Consumption of Resources}}}, year = {{2020}}, }