@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}}, }