---
_id: '21383'
author:
- first_name: Christoph
full_name: Jürgenhake, Christoph
last_name: Jürgenhake
- first_name: Harald
full_name: Anacker, Harald
last_name: Anacker
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Jürgenhake C, Anacker H, Dumitrescu R. The digital Stadium – From future scenarios
to technology and business model development. In: Proceedings of the IEEE.
; 2020.'
apa: Jürgenhake, C., Anacker, H., & Dumitrescu, R. (2020). The digital Stadium
– From future scenarios to technology and business model development. In Proceedings
of the IEEE. Dortmund.
bibtex: '@inproceedings{Jürgenhake_Anacker_Dumitrescu_2020, title={The digital Stadium
– From future scenarios to technology and business model development}, booktitle={Proceedings
of the IEEE}, author={Jürgenhake, Christoph and Anacker, Harald and Dumitrescu,
Roman}, year={2020} }'
chicago: Jürgenhake, Christoph, Harald Anacker, and Roman Dumitrescu. “The Digital
Stadium – From Future Scenarios to Technology and Business Model Development.”
In Proceedings of the IEEE, 2020.
ieee: C. Jürgenhake, H. Anacker, and R. Dumitrescu, “The digital Stadium – From
future scenarios to technology and business model development,” in Proceedings
of the IEEE, Dortmund, 2020.
mla: Jürgenhake, Christoph, et al. “The Digital Stadium – From Future Scenarios
to Technology and Business Model Development.” Proceedings of the IEEE,
2020.
short: 'C. Jürgenhake, H. Anacker, R. Dumitrescu, in: Proceedings of the IEEE, 2020.'
conference:
end_date: 2020-03-07
location: Dortmund
name: IEEE
start_date: 2020-03-05
date_created: 2021-03-05T08:37:51Z
date_updated: 2022-01-06T06:54:57Z
department:
- _id: '563'
language:
- iso: eng
publication: Proceedings of the IEEE
status: public
title: The digital Stadium – From future scenarios to technology and business model
development
type: conference
user_id: '15782'
year: '2020'
...
---
_id: '21384'
author:
- first_name: Daniel
full_name: Röltgen, Daniel
last_name: Röltgen
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Röltgen D, Dumitrescu R. Classification of Industrial Augmented Reality Use
Cases. In: Procedia CIRP. ; 2020:93-100.'
apa: Röltgen, D., & Dumitrescu, R. (2020). Classification of Industrial Augmented
Reality Use Cases. In Procedia CIRP (pp. 93–100).
bibtex: '@inproceedings{Röltgen_Dumitrescu_2020, title={Classification of Industrial
Augmented Reality Use Cases}, number={91}, booktitle={Procedia CIRP}, author={Röltgen,
Daniel and Dumitrescu, Roman}, year={2020}, pages={93–100} }'
chicago: Röltgen, Daniel, and Roman Dumitrescu. “Classification of Industrial Augmented
Reality Use Cases.” In Procedia CIRP, 93–100, 2020.
ieee: D. Röltgen and R. Dumitrescu, “Classification of Industrial Augmented Reality
Use Cases,” in Procedia CIRP, 2020, no. 91, pp. 93–100.
mla: Röltgen, Daniel, and Roman Dumitrescu. “Classification of Industrial Augmented
Reality Use Cases.” Procedia CIRP, no. 91, 2020, pp. 93–100.
short: 'D. Röltgen, R. Dumitrescu, in: Procedia CIRP, 2020, pp. 93–100.'
date_created: 2021-03-05T08:40:51Z
date_updated: 2022-01-06T06:54:57Z
department:
- _id: '563'
issue: '91'
language:
- iso: eng
page: 93-100
publication: Procedia CIRP
quality_controlled: '1'
status: public
title: Classification of Industrial Augmented Reality Use Cases
type: conference
user_id: '43136'
year: '2020'
...
---
_id: '21385'
author:
- first_name: Daniela
full_name: Hobscheidt, Daniela
last_name: Hobscheidt
- first_name: Arno
full_name: Kühn, Arno
last_name: Kühn
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Hobscheidt D, Kühn A, Dumitrescu R. Development of risk-optimized implementation
paths for Industry 4.0 based on socio-technical pattern. In: Procedia CIRP.
; 2020:832–837.'
apa: Hobscheidt, D., Kühn, A., & Dumitrescu, R. (2020). Development of risk-optimized
implementation paths for Industry 4.0 based on socio-technical pattern. In Procedia
CIRP (pp. 832–837).
bibtex: '@inproceedings{Hobscheidt_Kühn_Dumitrescu_2020, title={Development of risk-optimized
implementation paths for Industry 4.0 based on socio-technical pattern}, number={91},
booktitle={Procedia CIRP}, author={Hobscheidt, Daniela and Kühn, Arno and Dumitrescu,
Roman}, year={2020}, pages={832–837} }'
chicago: Hobscheidt, Daniela, Arno Kühn, and Roman Dumitrescu. “Development of Risk-Optimized
Implementation Paths for Industry 4.0 Based on Socio-Technical Pattern.” In Procedia
CIRP, 832–837, 2020.
ieee: D. Hobscheidt, A. Kühn, and R. Dumitrescu, “Development of risk-optimized
implementation paths for Industry 4.0 based on socio-technical pattern,” in Procedia
CIRP, 2020, no. 91, pp. 832–837.
mla: Hobscheidt, Daniela, et al. “Development of Risk-Optimized Implementation Paths
for Industry 4.0 Based on Socio-Technical Pattern.” Procedia CIRP, no.
91, 2020, pp. 832–837.
short: 'D. Hobscheidt, A. Kühn, R. Dumitrescu, in: Procedia CIRP, 2020, pp. 832–837.'
conference:
end_date: 2020-05-08
start_date: 2020-05-06
date_created: 2021-03-05T08:53:07Z
date_updated: 2022-01-06T06:54:57Z
department:
- _id: '563'
issue: '91'
language:
- iso: eng
page: 832–837
publication: Procedia CIRP
quality_controlled: '1'
status: public
title: Development of risk-optimized implementation paths for Industry 4.0 based on
socio-technical pattern
type: conference
user_id: '43136'
year: '2020'
...
---
_id: '21386'
author:
- first_name: Fabio
full_name: Wortmann, Fabio
last_name: Wortmann
- first_name: Kai
full_name: Ellermann, Kai
last_name: Ellermann
- first_name: Arno
full_name: Kühn, Arno
last_name: Kühn
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Wortmann F, Ellermann K, Kühn A, Dumitrescu R. Ideation for digital platforms
based on a companies‘ ecosystem. In: Procedia CIRP. ; 2020:559-564.'
apa: Wortmann, F., Ellermann, K., Kühn, A., & Dumitrescu, R. (2020). Ideation
for digital platforms based on a companies‘ ecosystem. In Procedia CIRP
(pp. 559–564).
bibtex: '@inproceedings{Wortmann_Ellermann_Kühn_Dumitrescu_2020, title={Ideation
for digital platforms based on a companies‘ ecosystem}, number={91}, booktitle={Procedia
CIRP}, author={Wortmann, Fabio and Ellermann, Kai and Kühn, Arno and Dumitrescu,
Roman}, year={2020}, pages={559–564} }'
chicago: Wortmann, Fabio, Kai Ellermann, Arno Kühn, and Roman Dumitrescu. “Ideation
for Digital Platforms Based on a Companies‘ Ecosystem.” In Procedia CIRP,
559–64, 2020.
ieee: F. Wortmann, K. Ellermann, A. Kühn, and R. Dumitrescu, “Ideation for digital
platforms based on a companies‘ ecosystem,” in Procedia CIRP, 2020, no.
91, pp. 559–564.
mla: Wortmann, Fabio, et al. “Ideation for Digital Platforms Based on a Companies‘
Ecosystem.” Procedia CIRP, no. 91, 2020, pp. 559–64.
short: 'F. Wortmann, K. Ellermann, A. Kühn, R. Dumitrescu, in: Procedia CIRP, 2020,
pp. 559–564.'
date_created: 2021-03-05T09:01:43Z
date_updated: 2022-01-06T06:54:57Z
department:
- _id: '563'
issue: '91'
language:
- iso: eng
page: 559-564
publication: Procedia CIRP
quality_controlled: '1'
status: public
title: Ideation for digital platforms based on a companies‘ ecosystem
type: conference
user_id: '43136'
year: '2020'
...
---
_id: '21387'
author:
- first_name: Florian
full_name: Dyck, Florian
last_name: Dyck
- first_name: Jörg
full_name: Stöcklein, Jörg
last_name: Stöcklein
- first_name: Daniel
full_name: Eckertz, Daniel
last_name: Eckertz
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Dyck F, Stöcklein J, Eckertz D, Dumitrescu R. Mixed Mock-up – Development
of an Interactive Augmented Reality System for Assembly Planning. In: Virtual,
Augmented and Mixed Reality. Design and Interaction . ; 2020:37-49.'
apa: Dyck, F., Stöcklein, J., Eckertz, D., & Dumitrescu, R. (2020). Mixed Mock-up
– Development of an Interactive Augmented Reality System for Assembly Planning.
In Virtual, Augmented and Mixed Reality. Design and Interaction (pp. 37–49).
Copenhagen.
bibtex: '@inproceedings{Dyck_Stöcklein_Eckertz_Dumitrescu_2020, title={Mixed Mock-up
– Development of an Interactive Augmented Reality System for Assembly Planning},
booktitle={Virtual, Augmented and Mixed Reality. Design and Interaction }, author={Dyck,
Florian and Stöcklein, Jörg and Eckertz, Daniel and Dumitrescu, Roman}, year={2020},
pages={37–49} }'
chicago: Dyck, Florian, Jörg Stöcklein, Daniel Eckertz, and Roman Dumitrescu. “Mixed
Mock-up – Development of an Interactive Augmented Reality System for Assembly
Planning.” In Virtual, Augmented and Mixed Reality. Design and Interaction
, 37–49, 2020.
ieee: F. Dyck, J. Stöcklein, D. Eckertz, and R. Dumitrescu, “Mixed Mock-up – Development
of an Interactive Augmented Reality System for Assembly Planning,” in Virtual,
Augmented and Mixed Reality. Design and Interaction , Copenhagen, 2020, pp.
37–49.
mla: Dyck, Florian, et al. “Mixed Mock-up – Development of an Interactive Augmented
Reality System for Assembly Planning.” Virtual, Augmented and Mixed Reality.
Design and Interaction , 2020, pp. 37–49.
short: 'F. Dyck, J. Stöcklein, D. Eckertz, R. Dumitrescu, in: Virtual, Augmented
and Mixed Reality. Design and Interaction , 2020, pp. 37–49.'
conference:
end_date: 2020-07-24
location: Copenhagen
name: Virtual, Augmented and Mixed Reality
start_date: 2020-07-19
date_created: 2021-03-05T13:20:42Z
date_updated: 2022-01-06T06:54:57Z
department:
- _id: '563'
language:
- iso: eng
page: 37-49
publication: 'Virtual, Augmented and Mixed Reality. Design and Interaction '
status: public
title: Mixed Mock-up – Development of an Interactive Augmented Reality System for
Assembly Planning
type: conference
user_id: '43136'
year: '2020'
...
---
_id: '21388'
author:
- first_name: Lukas
full_name: Bretz, Lukas
last_name: Bretz
- first_name: Ulf
full_name: Koenemann, Ulf
last_name: Koenemann
- first_name: Harald
full_name: Anacker, Harald
last_name: Anacker
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Bretz L, Koenemann U, Anacker H, Dumitrescu R. A contribution to the design
of organizational structures suitable for Systems Engineering. In: Procedia
CIRP. ; 2020:101-106.'
apa: Bretz, L., Koenemann, U., Anacker, H., & Dumitrescu, R. (2020). A contribution
to the design of organizational structures suitable for Systems Engineering. In
Procedia CIRP (pp. 101–106).
bibtex: '@inproceedings{Bretz_Koenemann_Anacker_Dumitrescu_2020, title={A contribution
to the design of organizational structures suitable for Systems Engineering},
number={91}, booktitle={Procedia CIRP}, author={Bretz, Lukas and Koenemann, Ulf
and Anacker, Harald and Dumitrescu, Roman}, year={2020}, pages={101–106} }'
chicago: Bretz, Lukas, Ulf Koenemann, Harald Anacker, and Roman Dumitrescu. “A Contribution
to the Design of Organizational Structures Suitable for Systems Engineering.”
In Procedia CIRP, 101–6, 2020.
ieee: L. Bretz, U. Koenemann, H. Anacker, and R. Dumitrescu, “A contribution to
the design of organizational structures suitable for Systems Engineering,” in
Procedia CIRP, 2020, no. 91, pp. 101–106.
mla: Bretz, Lukas, et al. “A Contribution to the Design of Organizational Structures
Suitable for Systems Engineering.” Procedia CIRP, no. 91, 2020, pp. 101–06.
short: 'L. Bretz, U. Koenemann, H. Anacker, R. Dumitrescu, in: Procedia CIRP, 2020,
pp. 101–106.'
date_created: 2021-03-05T13:24:39Z
date_updated: 2022-01-06T06:54:57Z
department:
- _id: '563'
issue: '91'
language:
- iso: eng
page: 101-106
publication: Procedia CIRP
status: public
title: A contribution to the design of organizational structures suitable for Systems
Engineering
type: conference
user_id: '43136'
year: '2020'
...
---
_id: '21389'
author:
- first_name: Michael
full_name: Hillebrand, Michael
last_name: Hillebrand
- first_name: Matthias
full_name: Greinert, Matthias
last_name: Greinert
- first_name: Otthein
full_name: Herzog, Otthein
last_name: Herzog
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Hillebrand M, Greinert M, Herzog O, Dumitrescu R. Advanced Monkey Testing
for connected autonomous systems. In: Proceedings of the 2020 IEEE 15th International
Conference of System of Systems Engineering (SoSE). ; 2020:163-168.'
apa: Hillebrand, M., Greinert, M., Herzog, O., & Dumitrescu, R. (2020). Advanced
Monkey Testing for connected autonomous systems. In Proceedings of the 2020
IEEE 15th International Conference of System of Systems Engineering (SoSE)
(pp. 163–168). Budapest.
bibtex: '@inproceedings{Hillebrand_Greinert_Herzog_Dumitrescu_2020, title={Advanced
Monkey Testing for connected autonomous systems}, booktitle={Proceedings of the
2020 IEEE 15th International Conference of System of Systems Engineering (SoSE)},
author={Hillebrand, Michael and Greinert, Matthias and Herzog, Otthein and Dumitrescu,
Roman}, year={2020}, pages={163–168} }'
chicago: Hillebrand, Michael, Matthias Greinert, Otthein Herzog, and Roman Dumitrescu.
“Advanced Monkey Testing for Connected Autonomous Systems.” In Proceedings
of the 2020 IEEE 15th International Conference of System of Systems Engineering
(SoSE), 163–68, 2020.
ieee: M. Hillebrand, M. Greinert, O. Herzog, and R. Dumitrescu, “Advanced Monkey
Testing for connected autonomous systems,” in Proceedings of the 2020 IEEE
15th International Conference of System of Systems Engineering (SoSE), Budapest,
2020, pp. 163–168.
mla: Hillebrand, Michael, et al. “Advanced Monkey Testing for Connected Autonomous
Systems.” Proceedings of the 2020 IEEE 15th International Conference of System
of Systems Engineering (SoSE), 2020, pp. 163–68.
short: 'M. Hillebrand, M. Greinert, O. Herzog, R. Dumitrescu, in: Proceedings of
the 2020 IEEE 15th International Conference of System of Systems Engineering (SoSE),
2020, pp. 163–168.'
conference:
location: Budapest
name: IEEE 15th International Conference of System of Systems Engineering (SoSE)
date_created: 2021-03-05T14:02:59Z
date_updated: 2022-01-06T06:54:57Z
department:
- _id: '563'
language:
- iso: eng
page: 163-168
publication: Proceedings of the 2020 IEEE 15th International Conference of System
of Systems Engineering (SoSE)
quality_controlled: '1'
status: public
title: Advanced Monkey Testing for connected autonomous systems
type: conference
user_id: '43136'
year: '2020'
...
---
_id: '21390'
author:
- first_name: Michael
full_name: Hillebrand, Michael
last_name: Hillebrand
- first_name: Mohsin
full_name: Lakhani, Mohsin
last_name: Lakhani
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Hillebrand M, Lakhani M, Dumitrescu R. A design methodology for deep reinforcement
learning for autonomous Systems. In: Procedia Manufacturing 52. ; 2020:266-271.
doi:https://doi.org/10.1016/j.promfg.2020.11.044'
apa: Hillebrand, M., Lakhani, M., & Dumitrescu, R. (2020). A design methodology
for deep reinforcement learning for autonomous Systems. In Procedia Manufacturing
52 (pp. 266–271). https://doi.org/10.1016/j.promfg.2020.11.044
bibtex: '@inproceedings{Hillebrand_Lakhani_Dumitrescu_2020, title={A design methodology
for deep reinforcement learning for autonomous Systems}, DOI={https://doi.org/10.1016/j.promfg.2020.11.044},
number={52}, booktitle={Procedia Manufacturing 52}, author={Hillebrand, Michael
and Lakhani, Mohsin and Dumitrescu, Roman}, year={2020}, pages={266–271} }'
chicago: Hillebrand, Michael, Mohsin Lakhani, and Roman Dumitrescu. “A Design Methodology
for Deep Reinforcement Learning for Autonomous Systems.” In Procedia Manufacturing
52, 266–71, 2020. https://doi.org/10.1016/j.promfg.2020.11.044.
ieee: M. Hillebrand, M. Lakhani, and R. Dumitrescu, “A design methodology for deep
reinforcement learning for autonomous Systems,” in Procedia Manufacturing 52,
2020, no. 52, pp. 266–271.
mla: Hillebrand, Michael, et al. “A Design Methodology for Deep Reinforcement Learning
for Autonomous Systems.” Procedia Manufacturing 52, no. 52, 2020, pp. 266–71,
doi:https://doi.org/10.1016/j.promfg.2020.11.044.
short: 'M. Hillebrand, M. Lakhani, R. Dumitrescu, in: Procedia Manufacturing 52,
2020, pp. 266–271.'
date_created: 2021-03-08T08:33:28Z
date_updated: 2022-01-06T06:54:58Z
department:
- _id: '563'
doi: https://doi.org/10.1016/j.promfg.2020.11.044
issue: '52'
language:
- iso: eng
page: 266-271
publication: Procedia Manufacturing 52
status: public
title: A design methodology for deep reinforcement learning for autonomous Systems
type: conference
user_id: '43136'
year: '2020'
...
---
_id: '21391'
author:
- first_name: Felix
full_name: Reinhart, Felix
last_name: Reinhart
- first_name: Sebastian
full_name: von Enzberg, Sebastian
last_name: von Enzberg
- first_name: Arno
full_name: Kühn, Arno
last_name: Kühn
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Reinhart F, von Enzberg S, Kühn A, Dumitrescu R. Machine Learning for Process-X:
A Taxonomy. In: Beyerer J, Maier A, Niggemann O, eds. Machine Learning for
Cyber Physical Systems. Technologien Für Die Intelligente Automation (Technologies
for Intelligent Automation). Vol 11. Springer Vieweg, Berlin, Heidelberg;
2020:25-33.'
apa: 'Reinhart, F., von Enzberg, S., Kühn, A., & Dumitrescu, R. (2020). Machine
Learning for Process-X: A Taxonomy. In J. Beyerer, A. Maier, & O. Niggemann
(Eds.), Machine Learning for Cyber Physical Systems. Technologien für die intelligente
Automation (Technologies for Intelligent Automation) (Vol. 11, pp. 25–33).
Springer Vieweg, Berlin, Heidelberg.'
bibtex: '@inbook{Reinhart_von Enzberg_Kühn_Dumitrescu_2020, title={Machine Learning
for Process-X: A Taxonomy}, volume={11}, booktitle={Machine Learning for Cyber
Physical Systems. Technologien für die intelligente Automation (Technologies for
Intelligent Automation)}, publisher={Springer Vieweg, Berlin, Heidelberg}, author={Reinhart,
Felix and von Enzberg, Sebastian and Kühn, Arno and Dumitrescu, Roman}, editor={Beyerer,
Jürgen and Maier, Alexander and Niggemann, OliverEditors}, year={2020}, pages={25–33}
}'
chicago: 'Reinhart, Felix, Sebastian von Enzberg, Arno Kühn, and Roman Dumitrescu.
“Machine Learning for Process-X: A Taxonomy.” In Machine Learning for Cyber
Physical Systems. Technologien Für Die Intelligente Automation (Technologies for
Intelligent Automation), edited by Jürgen Beyerer, Alexander Maier, and Oliver
Niggemann, 11:25–33. Springer Vieweg, Berlin, Heidelberg, 2020.'
ieee: 'F. Reinhart, S. von Enzberg, A. Kühn, and R. Dumitrescu, “Machine Learning
for Process-X: A Taxonomy,” in Machine Learning for Cyber Physical Systems.
Technologien für die intelligente Automation (Technologies for Intelligent Automation),
vol. 11, J. Beyerer, A. Maier, and O. Niggemann, Eds. Springer Vieweg, Berlin,
Heidelberg, 2020, pp. 25–33.'
mla: 'Reinhart, Felix, et al. “Machine Learning for Process-X: A Taxonomy.” Machine
Learning for Cyber Physical Systems. Technologien Für Die Intelligente Automation
(Technologies for Intelligent Automation), edited by Jürgen Beyerer et al.,
vol. 11, Springer Vieweg, Berlin, Heidelberg, 2020, pp. 25–33.'
short: 'F. Reinhart, S. von Enzberg, A. Kühn, R. Dumitrescu, in: J. Beyerer, A.
Maier, O. Niggemann (Eds.), Machine Learning for Cyber Physical Systems. Technologien
Für Die Intelligente Automation (Technologies for Intelligent Automation), Springer
Vieweg, Berlin, Heidelberg, 2020, pp. 25–33.'
date_created: 2021-03-08T09:08:46Z
date_updated: 2022-01-06T06:54:58Z
department:
- _id: '563'
editor:
- first_name: Jürgen
full_name: Beyerer, Jürgen
last_name: Beyerer
- first_name: Alexander
full_name: Maier, Alexander
last_name: Maier
- first_name: Oliver
full_name: Niggemann, Oliver
last_name: Niggemann
intvolume: ' 11'
language:
- iso: eng
page: 25-33
publication: Machine Learning for Cyber Physical Systems. Technologien für die intelligente
Automation (Technologies for Intelligent Automation)
publisher: Springer Vieweg, Berlin, Heidelberg
status: public
title: 'Machine Learning for Process-X: A Taxonomy'
type: book_chapter
user_id: '43136'
volume: 11
year: '2020'
...
---
_id: '21392'
author:
- first_name: Mark
full_name: Henkenjohann, Mark
last_name: Henkenjohann
- first_name: Robert
full_name: Joppen, Robert
last_name: Joppen
- first_name: Daniel
full_name: Köchling, Daniel
last_name: Köchling
- first_name: Sebastian
full_name: von Enzberg, Sebastian
last_name: von Enzberg
- first_name: Arno
full_name: Kühn, Arno
last_name: Kühn
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Henkenjohann M, Joppen R, Köchling D, von Enzberg S, Kühn A, Dumitrescu R.
Identification and specification of standard modules in production for a material
flow simulation. In: Procedia CIRP. ; 2020.'
apa: Henkenjohann, M., Joppen, R., Köchling, D., von Enzberg, S., Kühn, A., &
Dumitrescu, R. (2020). Identification and specification of standard modules in
production for a material flow simulation. In Procedia CIRP. Gulf of Naples.
bibtex: '@inproceedings{Henkenjohann_Joppen_Köchling_von Enzberg_Kühn_Dumitrescu_2020,
title={Identification and specification of standard modules in production for
a material flow simulation}, booktitle={Procedia CIRP}, author={Henkenjohann,
Mark and Joppen, Robert and Köchling, Daniel and von Enzberg, Sebastian and Kühn,
Arno and Dumitrescu, Roman}, year={2020} }'
chicago: Henkenjohann, Mark, Robert Joppen, Daniel Köchling, Sebastian von Enzberg,
Arno Kühn, and Roman Dumitrescu. “Identification and Specification of Standard
Modules in Production for a Material Flow Simulation.” In Procedia CIRP,
2020.
ieee: M. Henkenjohann, R. Joppen, D. Köchling, S. von Enzberg, A. Kühn, and R. Dumitrescu,
“Identification and specification of standard modules in production for a material
flow simulation,” in Procedia CIRP, Gulf of Naples, 2020.
mla: Henkenjohann, Mark, et al. “Identification and Specification of Standard Modules
in Production for a Material Flow Simulation.” Procedia CIRP, 2020.
short: 'M. Henkenjohann, R. Joppen, D. Köchling, S. von Enzberg, A. Kühn, R. Dumitrescu,
in: Procedia CIRP, 2020.'
conference:
end_date: 2020-07-17
location: Gulf of Naples
name: CIRP Design Conference
start_date: 2020-07-15
date_created: 2021-03-08T10:32:10Z
date_updated: 2022-01-06T06:54:58Z
department:
- _id: '563'
language:
- iso: eng
publication: Procedia CIRP
quality_controlled: '1'
status: public
title: Identification and specification of standard modules in production for a material
flow simulation
type: conference
user_id: '43136'
year: '2020'
...
---
_id: '21394'
author:
- first_name: Eva-Maria
full_name: Grote, Eva-Maria
last_name: Grote
- first_name: Stefan
full_name: Pfeifer, Stefan
last_name: Pfeifer
- first_name: Daniel
full_name: Röltgen, Daniel
last_name: Röltgen
- first_name: Arno
full_name: Kühn, Arno
last_name: Kühn
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Grote E-M, Pfeifer S, Röltgen D, Kühn A, Dumitrescu R. Towards defining role
models in Advanced Systems Engineering. In: Proceedings of the 2020 IEEE International
Symposium on Systems Engineering. ; 2020.'
apa: Grote, E.-M., Pfeifer, S., Röltgen, D., Kühn, A., & Dumitrescu, R. (2020).
Towards defining role models in Advanced Systems Engineering. In Proceedings
of the 2020 IEEE International Symposium on Systems Engineering. Wien.
bibtex: '@inproceedings{Grote_Pfeifer_Röltgen_Kühn_Dumitrescu_2020, title={Towards
defining role models in Advanced Systems Engineering}, booktitle={Proceedings
of the 2020 IEEE International Symposium on Systems Engineering}, author={Grote,
Eva-Maria and Pfeifer, Stefan and Röltgen, Daniel and Kühn, Arno and Dumitrescu,
Roman}, year={2020} }'
chicago: Grote, Eva-Maria, Stefan Pfeifer, Daniel Röltgen, Arno Kühn, and Roman
Dumitrescu. “Towards Defining Role Models in Advanced Systems Engineering.” In
Proceedings of the 2020 IEEE International Symposium on Systems Engineering,
2020.
ieee: E.-M. Grote, S. Pfeifer, D. Röltgen, A. Kühn, and R. Dumitrescu, “Towards
defining role models in Advanced Systems Engineering,” in Proceedings of the
2020 IEEE International Symposium on Systems Engineering, Wien, 2020.
mla: Grote, Eva-Maria, et al. “Towards Defining Role Models in Advanced Systems
Engineering.” Proceedings of the 2020 IEEE International Symposium on Systems
Engineering, 2020.
short: 'E.-M. Grote, S. Pfeifer, D. Röltgen, A. Kühn, R. Dumitrescu, in: Proceedings
of the 2020 IEEE International Symposium on Systems Engineering, 2020.'
conference:
end_date: 2020-10-14
location: Wien
name: IEEE International Symposium on Systems Engineering
start_date: 2020-10-12
date_created: 2021-03-08T10:38:12Z
date_updated: 2022-01-06T06:54:58Z
department:
- _id: '563'
language:
- iso: eng
publication: Proceedings of the 2020 IEEE International Symposium on Systems Engineering
quality_controlled: '1'
status: public
title: Towards defining role models in Advanced Systems Engineering
type: conference
user_id: '43136'
year: '2020'
...
---
_id: '21395'
author:
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
- first_name: Christian
full_name: Tschirner, Christian
last_name: Tschirner
- first_name: Michael
full_name: Bansmann, Michael
last_name: Bansmann
citation:
ama: 'Dumitrescu R, Tschirner C, Bansmann M. Systems Engineering als Grundlage der
Gestaltung digitaler Arbeitswelten in der Produktentstehung. In: Maier G, Engels
G, Steffen E, eds. Handbuch Gestaltung digitaler und vernetzter Arbeitswelten.
Springer-Verlag GmbH; 2020:405-432.'
apa: Dumitrescu, R., Tschirner, C., & Bansmann, M. (2020). Systems Engineering
als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung.
In G. Maier, G. Engels, & E. Steffen (Eds.), Handbuch Gestaltung digitaler
und vernetzter Arbeitswelten (pp. 405–432). Springer-Verlag GmbH.
bibtex: '@inbook{Dumitrescu_Tschirner_Bansmann_2020, title={Systems Engineering
als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung},
booktitle={Handbuch Gestaltung digitaler und vernetzter Arbeitswelten}, publisher={Springer-Verlag
GmbH}, author={Dumitrescu, Roman and Tschirner, Christian and Bansmann, Michael},
editor={Maier, Günter and Engels, Gregor and Steffen, EckhardEditors}, year={2020},
pages={405–432} }'
chicago: Dumitrescu, Roman, Christian Tschirner, and Michael Bansmann. “Systems
Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung.”
In Handbuch Gestaltung digitaler und vernetzter Arbeitswelten, edited by
Günter Maier, Gregor Engels, and Eckhard Steffen, 405–32. Springer-Verlag GmbH,
2020.
ieee: R. Dumitrescu, C. Tschirner, and M. Bansmann, “Systems Engineering als Grundlage
der Gestaltung digitaler Arbeitswelten in der Produktentstehung,” in Handbuch
Gestaltung digitaler und vernetzter Arbeitswelten, G. Maier, G. Engels, and
E. Steffen, Eds. Springer-Verlag GmbH, 2020, pp. 405–432.
mla: Dumitrescu, Roman, et al. “Systems Engineering als Grundlage der Gestaltung
digitaler Arbeitswelten in der Produktentstehung.” Handbuch Gestaltung digitaler
und vernetzter Arbeitswelten, edited by Günter Maier et al., Springer-Verlag
GmbH, 2020, pp. 405–32.
short: 'R. Dumitrescu, C. Tschirner, M. Bansmann, in: G. Maier, G. Engels, E. Steffen
(Eds.), Handbuch Gestaltung digitaler und vernetzter Arbeitswelten, Springer-Verlag
GmbH, 2020, pp. 405–432.'
date_created: 2021-03-08T10:41:36Z
date_updated: 2022-01-06T06:54:58Z
department:
- _id: '563'
editor:
- first_name: Günter
full_name: Maier, Günter
last_name: Maier
- first_name: Gregor
full_name: Engels, Gregor
last_name: Engels
- first_name: Eckhard
full_name: Steffen, Eckhard
last_name: Steffen
language:
- iso: ger
page: 405-432
publication: Handbuch Gestaltung digitaler und vernetzter Arbeitswelten
publisher: Springer-Verlag GmbH
status: public
title: Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in
der Produktentstehung
type: book_chapter
user_id: '15782'
year: '2020'
...
---
_id: '21396'
abstract:
- lang: eng
text: "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.\r\n\r\nMost 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.\r\n\r\nFirst, 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:
- first_name: Tibor
full_name: Jager, Tibor
last_name: Jager
- first_name: David
full_name: Niehues, David
id: '36113'
last_name: Niehues
citation:
ama: 'Jager T, Niehues D. On the Real-World Instantiability of Admissible Hash Functions
and Efficient Verifiable Random Functions. In: Lecture Notes in Computer Science.
Cham; 2020. doi:10.1007/978-3-030-38471-5_13'
apa: Jager, T., & Niehues, D. (2020). On the Real-World Instantiability of Admissible
Hash Functions and Efficient Verifiable Random Functions. In Lecture Notes
in Computer Science. Cham. https://doi.org/10.1007/978-3-030-38471-5_13
bibtex: '@inbook{Jager_Niehues_2020, place={Cham}, title={On the Real-World Instantiability
of Admissible Hash Functions and Efficient Verifiable Random Functions}, DOI={10.1007/978-3-030-38471-5_13},
booktitle={Lecture Notes in Computer Science}, author={Jager, Tibor and Niehues,
David}, year={2020} }'
chicago: Jager, Tibor, and David Niehues. “On the Real-World Instantiability of
Admissible Hash Functions and Efficient Verifiable Random Functions.” In Lecture
Notes in Computer Science. Cham, 2020. https://doi.org/10.1007/978-3-030-38471-5_13.
ieee: T. Jager and D. Niehues, “On the Real-World Instantiability of Admissible
Hash Functions and Efficient Verifiable Random Functions,” in Lecture Notes
in Computer Science, Cham, 2020.
mla: Jager, Tibor, and David Niehues. “On the Real-World Instantiability of Admissible
Hash Functions and Efficient Verifiable Random Functions.” Lecture Notes in
Computer Science, 2020, doi:10.1007/978-3-030-38471-5_13.
short: 'T. Jager, D. Niehues, in: Lecture Notes in Computer Science, Cham, 2020.'
conference:
end_date: 2019-08-16
location: Waterloo, Canada
name: Selected Areas in Cryptography
start_date: 2019-08-12
date_created: 2021-03-08T16:50:31Z
date_updated: 2022-01-06T06:54:58Z
ddc:
- '000'
department:
- _id: '558'
doi: 10.1007/978-3-030-38471-5_13
file:
- access_level: closed
content_type: application/pdf
creator: davnie
date_created: 2021-03-08T17:02:37Z
date_updated: 2021-03-08T17:02:37Z
file_id: '21399'
file_name: Jager und Niehues - 2020 - On the Real-World Instantiability of Admissible
Ha.pdf
file_size: 706743
relation: main_file
file_date_updated: 2021-03-08T17:02:37Z
has_accepted_license: '1'
keyword:
- Admissible hash functions
- Verifiable random functions
- Error-correcting codes
- Provable security
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/content/pdf/10.1007%252F978-3-030-38471-5_13.pdf
place: Cham
project:
- _id: '1'
name: SFB 901
- _id: '4'
name: SFB 901 - Project Area C
- _id: '13'
name: SFB 901 - Subproject C1
publication: Lecture Notes in Computer Science
publication_identifier:
isbn:
- '9783030384708'
- '9783030384715'
issn:
- 0302-9743
- 1611-3349
publication_status: published
quality_controlled: '1'
related_material:
link:
- relation: later_version
url: https://eprint.iacr.org/2019/1335.pdf
status: public
title: On the Real-World Instantiability of Admissible Hash Functions and Efficient
Verifiable Random Functions
type: book_chapter
user_id: '36113'
year: '2020'
...
---
_id: '21403'
abstract:
- lang: ger
text: 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:
- first_name: Sebastian
full_name: Binder, Sebastian
last_name: Binder
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
citation:
ama: Binder S, Lorenz J. Update zur grunderwerbsteuerlichen Konzernklausel vor dem
Hintergrund der jüngsten BFH-Rechtsprechung. Der Konzern. 2020;18(3):98-104.
apa: Binder, S., & Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel
vor dem Hintergrund der jüngsten BFH-Rechtsprechung. Der Konzern, 18(3),
98–104.
bibtex: '@article{Binder_Lorenz_2020, title={Update zur grunderwerbsteuerlichen
Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}, volume={18},
number={3}, journal={Der Konzern}, author={Binder, Sebastian and Lorenz, Johannes},
year={2020}, pages={98–104} }'
chicago: 'Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen
Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” Der Konzern
18, no. 3 (2020): 98–104.'
ieee: S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel
vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” Der Konzern, vol.
18, no. 3, pp. 98–104, 2020.
mla: Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen
Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” Der Konzern,
vol. 18, no. 3, 2020, pp. 98–104.
short: S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.
date_created: 2021-03-09T07:51:04Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: ' 18'
issue: '3'
language:
- iso: ger
main_file_link:
- url: https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd
page: 98-104
publication: Der Konzern
status: public
title: Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten
BFH-Rechtsprechung
type: journal_article
user_id: '68607'
volume: 18
year: '2020'
...
---
_id: '21406'
abstract:
- lang: eng
text: Previous accounting research shows that taxes affect decision making by individuals
and firms. Most studies assume that agents have an accurate perception regarding
their tax burden. However, there is a growing body of literature analyzing whether
taxes are indeed perceived correctly. We review 127 studies on the measurement
of tax misperception and its behavioral implications. The review reveals that
many taxpayers have substantial tax misperceptions that lead to biased decision
making. We develop a Behavioral Taxpayer Response Model on the impact of provided
tax information on tax perception. Besides individual traits, characteristics
of the tax information and the decision environment determine the extent of tax
misperception. We discuss opportunities for future research and methodological
limitations. While there is much evidence on tax misperception at the individual
level, we hardly find any research at the firm level. Little is known about the
real effects of managers’ tax misperception and on how tax information is strategically
managed to impact stakeholders. This research gap is surprising as a large part
of the accounting literature analyzes decision making and disclosure of firms.
We recommend a mixed-method approach combining experiments, surveys, and archival
data analyses to improve the knowledge on tax misperception and its consequences.
author:
- first_name: Kay
full_name: Blaufus, Kay
last_name: Blaufus
- first_name: Malte
full_name: Chirvi, Malte
last_name: Chirvi
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception
and Its Effects on Decision Making - a Literature Review. Vol No. 39.; 2020.
apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C.
(2020). Tax Misperception and Its Effects on Decision Making - a Literature
Review (Vol. No. 39).
bibtex: '@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266
Accounting for Transparency Working Paper Series}, title={Tax Misperception and
Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus,
Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
Series} }'
chicago: Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren
Sureth-Sloane. Tax Misperception and Its Effects on Decision Making - a Literature
Review. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series,
2020.
ieee: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Tax
Misperception and Its Effects on Decision Making - a Literature Review, vol.
No. 39. 2020.
mla: Blaufus, Kay, et al. Tax Misperception and Its Effects on Decision Making
- a Literature Review. Vol. No. 39, 2020.
short: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception
and Its Effects on Decision Making - a Literature Review, 2020.
date_created: 2021-03-09T08:12:49Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Misperception and Its Effects on Decision Making - a Literature Review
type: working_paper
user_id: '21222'
volume: No. 39
year: '2020'
...
---
_id: '21407'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '72748'
last_name: Bornemann
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Bornemann T, Schipp A, Sureth-Sloane C. 2018/2019 Umfrage Zur Steuerkomplexität
in Deutschen Finanzverwaltungen.; 2020. doi:10.52569/ILCP9945
apa: Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2020). 2018/2019 Umfrage
zur Steuerkomplexität in deutschen Finanzverwaltungen. https://doi.org/10.52569/ILCP9945
bibtex: '@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur
Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={10.52569/ILCP9945},
author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020}
}'
chicago: Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. 2018/2019
Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. https://doi.org/10.52569/ILCP9945.
ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, 2018/2019 Umfrage zur Steuerkomplexität
in deutschen Finanzverwaltungen. 2020.
mla: Bornemann, Tobias, et al. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen
Finanzverwaltungen. 2020, doi:10.52569/ILCP9945.
short: T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität
in Deutschen Finanzverwaltungen, 2020.
date_created: 2021-03-09T08:17:04Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/ILCP9945
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.accounting-for-transparency.de/wp-content/uploads/2020/04/Umfrage-zur-Steuerkomplexita%CC%88t-in-deutschen-Finanzverwaltungen-Executive-Summary.pdf
oa: '1'
status: public
title: ' 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen'
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21408'
abstract:
- lang: eng
text: 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:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: David
full_name: Meier, David
last_name: Meier
citation:
ama: 'Diller M, Lorenz J, Meier D. Tax Avoidance and Social Control. In: Neufeld
JS, Buscher U, Lasch R, Möst D, Schönberger J, eds. Operations Research Proceedings
2019. Springer; 2020:633-639. doi:10.1007/978-3-030-48439-2_77'
apa: Diller, M., Lorenz, J., & Meier, D. (2020). Tax Avoidance and Social Control.
In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, & J. Schönberger (Eds.),
Operations Research Proceedings 2019 (pp. 633–639). Springer. https://doi.org/10.1007/978-3-030-48439-2_77
bibtex: '@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control},
DOI={10.1007/978-3-030-48439-2_77},
booktitle={ Operations Research Proceedings 2019}, publisher={Springer}, author={Diller,
Markus and Lorenz, Johannes and Meier, David}, editor={Neufeld, Janis S. and Buscher,
Udo and Lasch, Rainer and Möst, Dominik and Schönberger, JörnEditors}, year={2020},
pages={633–639} }'
chicago: Diller, Markus, Johannes Lorenz, and David Meier. “Tax Avoidance and Social
Control.” In Operations Research Proceedings 2019, edited by Janis S.
Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39.
Springer, 2020. https://doi.org/10.1007/978-3-030-48439-2_77.
ieee: M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in
Operations Research Proceedings 2019, J. S. Neufeld, U. Buscher, R. Lasch,
D. Möst, and J. Schönberger, Eds. Springer, 2020, pp. 633–639.
mla: Diller, Markus, et al. “Tax Avoidance and Social Control.” Operations Research
Proceedings 2019, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39,
doi:10.1007/978-3-030-48439-2_77.
short: 'M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch,
D. Möst, J. Schönberger (Eds.), Operations Research Proceedings 2019, Springer,
2020, pp. 633–639.'
date_created: 2021-03-09T08:26:38Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.1007/978-3-030-48439-2_77
editor:
- first_name: Janis S.
full_name: Neufeld, Janis S.
last_name: Neufeld
- first_name: Udo
full_name: Buscher, Udo
last_name: Buscher
- first_name: Rainer
full_name: Lasch, Rainer
last_name: Lasch
- first_name: Dominik
full_name: Möst, Dominik
last_name: Möst
- first_name: Jörn
full_name: Schönberger, Jörn
last_name: Schönberger
language:
- iso: eng
page: 633-639
publication: ' Operations Research Proceedings 2019'
publication_identifier:
isbn:
- 978-3-030-48439-2
publisher: Springer
status: public
title: Tax Avoidance and Social Control
type: book_chapter
user_id: '68607'
year: '2020'
...
---
_id: '21409'
abstract:
- lang: eng
text: 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:
- first_name: Eva
full_name: Eberhartinger, Eva
last_name: Eberhartinger
- first_name: Raffael
full_name: Speitmann, Raffael
last_name: Speitmann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: 'Eberhartinger E, Speitmann R, Sureth-Sloane C. Real Effects of Public Country-by-Country
Reporting and the Firm Structure of European Banks. Vol #2020-01.; 2020.'
apa: 'Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2020). Real
Effects of Public Country-by-Country Reporting and the Firm Structure of European
Banks (Vol. #2020-01).'
bibtex: '@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={WU International
Taxation Research Paper Series}, title={Real Effects of Public Country-by-Country
Reporting and the Firm Structure of European Banks}, volume={#2020-01}, author={Eberhartinger,
Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={WU
International Taxation Research Paper Series} }'
chicago: 'Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. Real
Effects of Public Country-by-Country Reporting and the Firm Structure of European
Banks. Vol. #2020-01. WU International Taxation Research Paper Series, 2020.'
ieee: 'E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, Real Effects of
Public Country-by-Country Reporting and the Firm Structure of European Banks,
vol. #2020-01. 2020.'
mla: 'Eberhartinger, Eva, et al. Real Effects of Public Country-by-Country Reporting
and the Firm Structure of European Banks. Vol. #2020-01, 2020.'
short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public
Country-by-Country Reporting and the Firm Structure of European Banks, 2020.
date_created: 2021-03-09T08:34:16Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3523909
oa: '1'
series_title: WU International Taxation Research Paper Series
status: public
title: Real Effects of Public Country-by-Country Reporting and the Firm Structure
of European Banks
type: working_paper
user_id: '68607'
volume: '#2020-01'
year: '2020'
...
---
_id: '21410'
abstract:
- lang: eng
text: We analyze the impact of trust on bargaining behavior between auditor and
auditee in a tax setting. We study the effect of interpersonal trust and trust
in government on both taxpayer and tax auditor. In an experiment with variation
in pairwise trust settings, we find evidence that both kinds of trust affect the
bargaining behavior, albeit in different ways. While trust in government increases
taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior
of tax auditors moderated by trust in government. Our findings help tax authorities
to shape programs to enhance compliance in an atmosphere of trust.
author:
- first_name: Eva
full_name: Eberhartinger, Eva
last_name: Eberhartinger
- first_name: Raffael
full_name: Speitmann, Raffael
last_name: Speitmann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Eberhartinger E, Speitmann R, Sureth-Sloane C. How Does Trust Affect Concessionary
Behavior in Tax Bargaining? Vol No. 41.; 2020.
apa: Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2020). How Does
Trust Affect Concessionary Behavior in Tax Bargaining? (Vol. No. 41).
bibtex: '@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting
for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary
Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and
Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266
Accounting for Transparency Working Paper Series} }'
chicago: Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. How
Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41. TRR
266 Accounting for Transparency Working Paper Series, 2020.
ieee: E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, How Does Trust Affect
Concessionary Behavior in Tax Bargaining?, vol. No. 41. 2020.
mla: Eberhartinger, Eva, et al. How Does Trust Affect Concessionary Behavior
in Tax Bargaining? Vol. No. 41, 2020.
short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary
Behavior in Tax Bargaining?, 2020.
date_created: 2021-03-09T08:36:17Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: How Does Trust Affect Concessionary Behavior in Tax Bargaining?
type: working_paper
user_id: '68607'
volume: No. 41
year: '2020'
...
---
_id: '21411'
abstract:
- lang: eng
text: This study examines the visibility of the GAAP effective tax rate (ETR) in
firms’ financial statements as a distinct disclosure choice. Applying a game-theory
disclosure model for voluntary disclosure strategies of firms to a tax setting,
we argue that firms face a trade-off in their ETR disclosure decisions. On the
one hand, firms have an incentive to enhance their ETR disclosure when the ratio
offers shareholders “favourable conditions”, for example in terms of higher expected
after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR
could attract the attention of tax auditors and the public and ultimately result
in disclosure costs. We empirically test disclosure behaviour by examining the
relation between disclosure visibility and different ETR conditions that reflect
different stakeholder specific costs and benefits. While we find that unfavourable
ETR conditions are not highlighted, we observe higher disclosure visibility for
favourable ETRs (smooth, close to the industry average, decreasing). Additional
analyses reveal that this high visibility is characteristic of firm-years with
only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not
highlighted. Interestingly and in contrast to our main results, a subsample of
family firms do not seem to highlight favourable ETRs.
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective
Tax Rate? Vol No. 37.; 2020.
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2020). When Do Firms
Highlight Their Effective Tax Rate? (Vol. No. 37).
bibtex: '@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for
Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective
Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane,
Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
Series} }'
chicago: Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Firms
Highlight Their Effective Tax Rate? Vol. No. 37. TRR 266 Accounting for Transparency
Working Paper Series, 2020.
ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Firms Highlight
Their Effective Tax Rate?, vol. No. 37. 2020.
mla: Flagmeier, Vanessa, et al. When Do Firms Highlight Their Effective Tax Rate?
Vol. No. 37, 2020.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their
Effective Tax Rate?, 2020.
date_created: 2021-03-09T08:39:42Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: working_paper
user_id: '68607'
volume: No. 37
year: '2020'
...