--- _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' ... --- _id: '21412' author: - first_name: Vanessa full_name: Heile, Vanessa id: '83380' last_name: Heile - first_name: Hans-Peter full_name: Huber, Hans-Peter last_name: Huber - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. Deutsches Steuerrecht. 2020;58(42):2327-2334. apa: Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. Deutsches Steuerrecht, 58(42), 2327–2334. bibtex: '@article{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung}, volume={58}, number={42}, journal={Deutsches Steuerrecht}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, pages={2327–2334} }' chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” Deutsches Steuerrecht 58, no. 42 (2020): 2327–34.' ieee: V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,” Deutsches Steuerrecht, vol. 58, no. 42, pp. 2327–2334, 2020. mla: Heile, Vanessa, et al. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” Deutsches Steuerrecht, vol. 58, no. 42, 2020, pp. 2327–34. short: V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334. date_created: 2021-03-09T08:42:06Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' intvolume: ' 58' issue: '42' language: - iso: ger page: 2327-2334 publication: Deutsches Steuerrecht status: public title: Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung type: journal_article user_id: '68751' volume: 58 year: '2020' ... --- _id: '21414' author: - first_name: Vanessa full_name: Heile, Vanessa id: '83380' last_name: Heile - first_name: Hans-Peter full_name: Huber, Hans-Peter last_name: Huber - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: 'Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise.; 2020. doi:10.52569/RUHF6645' apa: 'Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. https://doi.org/10.52569/RUHF6645' bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}, DOI={10.52569/RUHF6645}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020} }' chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020. https://doi.org/10.52569/RUHF6645.' ieee: 'V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. 2020.' mla: 'Heile, Vanessa, et al. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise. 2020, doi:10.52569/RUHF6645.' short: 'V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.' date_created: 2021-03-09T08:47:55Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' doi: 10.52569/RUHF6645 language: - iso: eng main_file_link: - open_access: '1' url: https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/ oa: '1' status: public title: 'Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise' type: report user_id: '68751' year: '2020' ... --- _id: '21415' abstract: - lang: eng text: 'This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more 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: - first_name: Thomas full_name: Hoppe, Thomas last_name: Hoppe citation: ama: Hoppe T. Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum. 2020;35(4):451-475. apa: Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum, 35(4), 451–475. bibtex: '@article{Hoppe_2020, title={Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average}, volume={35}, number={4}, journal={Australian Tax Forum}, author={Hoppe, Thomas}, year={2020}, pages={451–475} }' chicago: 'Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum 35, no. 4 (2020): 451–75.' ieee: T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average,” Australian Tax Forum, vol. 35, no. 4, pp. 451–475, 2020. mla: Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum, vol. 35, no. 4, 2020, pp. 451–75. short: T. Hoppe, Australian Tax Forum 35 (2020) 451–475. date_created: 2021-03-09T08:50:49Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' intvolume: ' 35' issue: '4' language: - iso: eng page: 451-475 publication: Australian Tax Forum status: public title: Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average type: journal_article user_id: '68607' volume: 35 year: '2020' ... --- _id: '21416' abstract: - lang: eng text: This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more granular analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries. author: - first_name: Thomas full_name: Hoppe, Thomas last_name: Hoppe citation: ama: Hoppe T. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol No. 14.; 2020. apa: Hoppe, T. (2020). Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average (Vol. No. 14). bibtex: '@book{Hoppe_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average}, volume={No. 14}, author={Hoppe, Thomas}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }' chicago: Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol. No. 14. TRR 266 Accounting for Transparency Working Paper Series, 2020. ieee: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, vol. No. 14. 2020. mla: Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol. No. 14, 2020. short: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020. date_created: 2021-03-09T08:51:55Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193 oa: '1' series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average type: working_paper user_id: '68607' volume: No. 14 year: '2020' ... --- _id: '21417' author: - first_name: Thomas full_name: Hoppe, Thomas id: '22671' last_name: Hoppe - first_name: Deborah full_name: Schanz, Deborah last_name: Schanz - first_name: Adrian full_name: Schipp, Adrian id: '44288' last_name: Schipp - first_name: Felix full_name: Siegel, Felix last_name: Siegel - first_name: Susann full_name: Sturm, Susann last_name: Sturm - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Hoppe T, Schanz D, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. 2018 Global MNC Tax Complexity Survey.; 2020. doi:10.52569/RPVO1003 apa: Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., & Sureth-Sloane, C. (2020). 2018 Global MNC Tax Complexity Survey. https://doi.org/10.52569/RPVO1003 bibtex: '@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018 Global MNC Tax Complexity Survey}, DOI={10.52569/RPVO1003}, author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }' chicago: Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm, and Caren Sureth-Sloane. 2018 Global MNC Tax Complexity Survey, 2020. https://doi.org/10.52569/RPVO1003. ieee: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey. 2020. mla: Hoppe, Thomas, et al. 2018 Global MNC Tax Complexity Survey. 2020, doi:10.52569/RPVO1003. short: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020. date_created: 2021-03-09T08:56:59Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' doi: 10.52569/RPVO1003 language: - iso: eng main_file_link: - open_access: '1' url: https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf oa: '1' status: public title: 2018 Global MNC Tax Complexity Survey type: report user_id: '68751' year: '2020' ... --- _id: '21418' abstract: - lang: eng text: This paper introduces an index that comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different patterns. For example, with regard to GDP, we find a positive association with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, our tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions. author: - first_name: Thomas full_name: Hoppe, Thomas last_name: Hoppe - first_name: Deborah full_name: Schanz, Deborah last_name: Schanz - first_name: Susann full_name: Sturm, Susann last_name: Sturm - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol No. 5.; 2020.' apa: 'Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2020). Measuring Tax Complexity Across Countries: A Survey Study on MNCs (Vol. No. 5).' bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Measuring Tax Complexity Across Countries: A Survey Study on MNCs}, volume={No. 5}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }' chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol. No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020.' ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, vol. No. 5. 2020.' mla: 'Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol. No. 5, 2020.' short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.' date_created: 2021-03-09T08:59:47Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663 oa: '1' series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs' type: working_paper user_id: '68607' volume: No. 5 year: '2020' ... --- _id: '21419' abstract: - lang: eng text: This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code complexity and tax framework complexity, we find opposing associations. Tax code complexity is positively related to the location probability, while tax framework complexity is negatively related to it. These associations are, for example, driven by the complexity of transfer pricing and loss offset regulations in the tax code and the dimensions guidance, audits, as well as filing and payments, in the tax framework. In additional analyses, we find that the associations are sensitive to certain characteristics, such as country-specific and firm-specific characteristics. For example, the positive tax code association diminishes when tax rates are high. Overall, we are the first to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity. author: - first_name: Thomas full_name: Hoppe, Thomas last_name: Hoppe - first_name: Deborah full_name: Schanz, Deborah last_name: Schanz - first_name: Susann full_name: Sturm, Susann last_name: Sturm - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane - first_name: Johannes full_name: Voget, Johannes last_name: Voget citation: ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C, Voget J. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol No. 13.; 2020.' apa: 'Hoppe, T., Schanz, D., Sturm, S., Sureth-Sloane, C., & Voget, J. (2020). The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries (Vol. No. 13).' bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_Voget_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}, volume={No. 13}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }' chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, and Johannes Voget. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol. No. 13. TRR 266 Accounting for Transparency Working Paper Series, 2020.' ieee: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, and J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, vol. No. 13. 2020.' mla: 'Hoppe, Thomas, et al. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol. No. 13, 2020.' short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 2020.' date_created: 2021-03-09T09:01:35Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526177 oa: '1' series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: 'The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries' type: working_paper user_id: '68607' volume: No. 13 year: '2020' ... --- _id: '21422' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Sureth-Sloane C. Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland. AWV-Informationen. 2020;(5):16-19. apa: Sureth-Sloane, C. (2020). Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland. AWV-Informationen, (5), 16–19. bibtex: '@article{Sureth-Sloane_2020, title={Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}, number={5}, journal={AWV-Informationen}, author={Sureth-Sloane, Caren}, year={2020}, pages={16–19} }' chicago: 'Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5 (2020): 16–19.' ieee: C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland,” AWV-Informationen, no. 5, pp. 16–19, 2020. mla: Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5, 2020, pp. 16–19. short: C. Sureth-Sloane, AWV-Informationen (2020) 16–19. date_created: 2021-03-09T09:16:05Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' issue: '5' language: - iso: ger main_file_link: - open_access: '1' url: https://www.awv-net.de/aktuelles/meldungen/steuerkomplexitaet-als-standortfaktor-so-komplex-ist-das-steuersystem-in-deutschland.html oa: '1' page: 16-19 publication: AWV-Informationen status: public title: Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland type: journal_article user_id: '68607' year: '2020' ... --- _id: '21432' abstract: - lang: eng text: "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\r\nmiddleware 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: - first_name: Luca-Sebastian full_name: Henke, Luca-Sebastian last_name: Henke citation: ama: Henke L-S. Evaluation of a ReconOS-ROS Combination Based on a Video Processing Application.; 2020. apa: Henke, L.-S. (2020). Evaluation of a ReconOS-ROS Combination based on a Video Processing Application. bibtex: '@book{Henke_2020, title={Evaluation of a ReconOS-ROS Combination based on a Video Processing Application}, author={Henke, Luca-Sebastian}, year={2020} }' chicago: Henke, Luca-Sebastian. Evaluation of a ReconOS-ROS Combination Based on a Video Processing Application, 2020. ieee: L.-S. Henke, Evaluation of a ReconOS-ROS Combination based on a Video Processing Application. 2020. mla: Henke, Luca-Sebastian. Evaluation of a ReconOS-ROS Combination Based on a Video Processing Application. 2020. short: L.-S. Henke, Evaluation of a ReconOS-ROS Combination Based on a Video Processing Application, 2020. date_created: 2021-03-10T07:07:01Z date_updated: 2022-01-06T06:54:59Z department: - _id: '78' language: - iso: eng status: public supervisor: - first_name: Christian full_name: Lienen, Christian id: '60323' last_name: Lienen - first_name: Marco full_name: Platzner, Marco id: '398' last_name: Platzner title: Evaluation of a ReconOS-ROS Combination based on a Video Processing Application type: bachelorsthesis user_id: '60323' year: '2020' ... --- _id: '21438' author: - first_name: Segej full_name: Japs, Segej last_name: Japs - first_name: Aschot full_name: Kharatyan, Aschot last_name: Kharatyan - first_name: Lydia full_name: Kaiser, Lydia last_name: Kaiser - first_name: Roman full_name: Dumitrescu, Roman id: '16190' last_name: Dumitrescu citation: ama: 'Japs S, Kharatyan A, Kaiser L, Dumitrescu R. CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation. In: Proceedings of the 16th International Design Conference (DESIGN 2020). ; 2020.' apa: 'Japs, S., Kharatyan, A., Kaiser, L., & Dumitrescu, R. (2020). CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation. In Proceedings of the 16th International Design Conference (DESIGN 2020). Cavtat.' bibtex: '@inproceedings{Japs_Kharatyan_Kaiser_Dumitrescu_2020, title={CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation}, booktitle={Proceedings of the 16th International Design Conference (DESIGN 2020)}, author={Japs, Segej and Kharatyan, Aschot and Kaiser, Lydia and Dumitrescu, Roman}, year={2020} }' chicago: 'Japs, Segej, Aschot Kharatyan, Lydia Kaiser, and Roman Dumitrescu. “CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation.” In Proceedings of the 16th International Design Conference (DESIGN 2020), 2020.' ieee: 'S. Japs, A. Kharatyan, L. Kaiser, and R. Dumitrescu, “CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation,” in Proceedings of the 16th International Design Conference (DESIGN 2020), Cavtat, 2020.' mla: 'Japs, Segej, et al. “CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation.” Proceedings of the 16th International Design Conference (DESIGN 2020), 2020.' short: 'S. Japs, A. Kharatyan, L. Kaiser, R. Dumitrescu, in: Proceedings of the 16th International Design Conference (DESIGN 2020), 2020.' conference: end_date: 2020-05-21 location: Cavtat name: Design Society start_date: 2020-05-18 date_created: 2021-03-10T09:55:40Z date_updated: 2022-01-06T06:54:59Z department: - _id: '563' language: - iso: eng publication: Proceedings of the 16th International Design Conference (DESIGN 2020) status: public title: 'CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation' type: conference user_id: '15782' year: '2020' ... --- _id: '21439' author: - first_name: Stefan full_name: Pfeifer, Stefan last_name: Pfeifer - first_name: Tobias full_name: Seidenberg, Tobias last_name: Seidenberg - 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: 'Pfeifer S, Seidenberg T, Jürgenhake C, Anacker H, Dumitrescu R. Towards a modular product architecture for electric ferries using Model- Based Systems Engineering. In: Procedia Manufacturing. ; 2020.' apa: Pfeifer, S., Seidenberg, T., Jürgenhake, C., Anacker, H., & Dumitrescu, R. (2020). Towards a modular product architecture for electric ferries using Model- Based Systems Engineering. In Procedia Manufacturing. bibtex: '@inproceedings{Pfeifer_Seidenberg_Jürgenhake_Anacker_Dumitrescu_2020, title={Towards a modular product architecture for electric ferries using Model- Based Systems Engineering}, booktitle={Procedia Manufacturing}, author={Pfeifer, Stefan and Seidenberg, Tobias and Jürgenhake, Christoph and Anacker, Harald and Dumitrescu, Roman}, year={2020} }' chicago: Pfeifer, Stefan, Tobias Seidenberg, Christoph Jürgenhake, Harald Anacker, and Roman Dumitrescu. “Towards a Modular Product Architecture for Electric Ferries Using Model- Based Systems Engineering.” In Procedia Manufacturing, 2020. ieee: S. Pfeifer, T. Seidenberg, C. Jürgenhake, H. Anacker, and R. Dumitrescu, “Towards a modular product architecture for electric ferries using Model- Based Systems Engineering,” in Procedia Manufacturing, 2020. mla: Pfeifer, Stefan, et al. “Towards a Modular Product Architecture for Electric Ferries Using Model- Based Systems Engineering.” Procedia Manufacturing, 2020. short: 'S. Pfeifer, T. Seidenberg, C. Jürgenhake, H. Anacker, R. Dumitrescu, in: Procedia Manufacturing, 2020.' conference: end_date: 2020-11-13 start_date: 2020-11-11 date_created: 2021-03-10T10:00:26Z date_updated: 2022-01-06T06:54:59Z department: - _id: '563' language: - iso: eng publication: Procedia Manufacturing status: public title: Towards a modular product architecture for electric ferries using Model- Based Systems Engineering type: conference user_id: '15782' year: '2020' ... --- _id: '21440' author: - first_name: Carsten full_name: Wiecher, Carsten last_name: Wiecher - first_name: Sergej full_name: Japs, Sergej last_name: Japs - first_name: Lydia full_name: Kaiser, Lydia last_name: Kaiser - first_name: Joel full_name: Greenyer, Joel last_name: Greenyer - first_name: Carsten full_name: Wolff, Carsten last_name: Wolff - first_name: Roman full_name: Dumitrescu, Roman id: '16190' last_name: Dumitrescu citation: ama: 'Wiecher C, Japs S, Kaiser L, Greenyer J, Wolff C, Dumitrescu R. Scenarios in the Loop: Integrated Requirements  Analysis and Automotive System Validation. In: ACM/IEEE 23rd  International Conference on Model Driven Engineering Languages and Systems  (MODELS ’20 Companion). ; 2020.' apa: 'Wiecher, C., Japs, S., Kaiser, L., Greenyer, J., Wolff, C., & Dumitrescu, R. (2020). Scenarios in the Loop: Integrated Requirements  Analysis and Automotive System Validation. In ACM/IEEE 23rd  International Conference on Model Driven Engineering Languages and Systems  (MODELS ’20 Companion).' bibtex: '@inproceedings{Wiecher_Japs_Kaiser_Greenyer_Wolff_Dumitrescu_2020, title={Scenarios in the Loop: Integrated Requirements  Analysis and Automotive System Validation}, booktitle={ACM/IEEE 23rd  International Conference on Model Driven Engineering Languages and Systems  (MODELS ’20 Companion)}, author={Wiecher, Carsten and Japs, Sergej and Kaiser, Lydia and Greenyer, Joel and Wolff, Carsten and Dumitrescu, Roman}, year={2020} }' chicago: 'Wiecher, Carsten, Sergej Japs, Lydia Kaiser, Joel Greenyer, Carsten Wolff, and Roman Dumitrescu. “Scenarios in the Loop: Integrated Requirements  Analysis and Automotive System Validation.” In ACM/IEEE 23rd  International Conference on Model Driven Engineering Languages and Systems  (MODELS ’20 Companion), 2020.' ieee: 'C. Wiecher, S. Japs, L. Kaiser, J. Greenyer, C. Wolff, and R. Dumitrescu, “Scenarios in the Loop: Integrated Requirements  Analysis and Automotive System Validation,” in ACM/IEEE 23rd  International Conference on Model Driven Engineering Languages and Systems  (MODELS ’20 Companion), 2020.' mla: 'Wiecher, Carsten, et al. “Scenarios in the Loop: Integrated Requirements  Analysis and Automotive System Validation.” ACM/IEEE 23rd  International Conference on Model Driven Engineering Languages and Systems  (MODELS ’20 Companion), 2020.' short: 'C. Wiecher, S. Japs, L. Kaiser, J. Greenyer, C. Wolff, R. Dumitrescu, in: ACM/IEEE 23rd  International Conference on Model Driven Engineering Languages and Systems  (MODELS ’20 Companion), 2020.' conference: end_date: 2020-10-23 start_date: 2020-10-18 date_created: 2021-03-10T10:22:51Z date_updated: 2022-01-06T06:54:59Z department: - _id: '563' language: - iso: eng publication: ACM/IEEE 23rd International Conference on Model Driven Engineering Languages and Systems (MODELS ’20 Companion) status: public title: 'Scenarios in the Loop: Integrated Requirements Analysis and Automotive System Validation' type: conference user_id: '15782' year: '2020' ...