[{"volume":58,"date_created":"2021-03-09T08:42:06Z","status":"public","publication":"Deutsches Steuerrecht","department":[{"_id":"187"}],"author":[{"first_name":"Vanessa","full_name":"Heile, Vanessa","last_name":"Heile","id":"83380"},{"first_name":"Hans-Peter","full_name":"Huber, Hans-Peter","last_name":"Huber"},{"first_name":"Ralf","full_name":"Maiterth, Ralf","last_name":"Maiterth"},{"last_name":"Sureth-Sloane","id":"530","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"title":"Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung","user_id":"68751","page":"2327-2334","citation":{"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.","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} }","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.","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."},"type":"journal_article","year":"2020","language":[{"iso":"ger"}],"issue":"42","date_updated":"2022-01-06T06:54:59Z","_id":"21412","intvolume":" 58"},{"status":"public","date_created":"2021-03-09T08:47:55Z","author":[{"id":"83380","last_name":"Heile","full_name":"Heile, Vanessa","first_name":"Vanessa"},{"full_name":"Huber, Hans-Peter","first_name":"Hans-Peter","last_name":"Huber"},{"last_name":"Maiterth","full_name":"Maiterth, Ralf","first_name":"Ralf"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}],"department":[{"_id":"187"}],"title":"Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise","user_id":"68751","year":"2020","type":"report","citation":{"ieee":"V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. 2020.","short":"V. Heile, H.-P. Huber, R. Maiterth, 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.","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.","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","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"},"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/"}],"doi":"10.52569/RUHF6645","oa":"1","_id":"21414","date_updated":"2022-01-06T06:54:59Z"},{"issue":"4","_id":"21415","date_updated":"2022-01-06T06:54:59Z","intvolume":" 35","citation":{"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} }","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.","chicago":"Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum 35, no. 4 (2020): 451–75.","apa":"Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum, 35(4), 451–475.","ama":"Hoppe T. Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum. 2020;35(4):451-475.","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.","short":"T. Hoppe, Australian Tax Forum 35 (2020) 451–475."},"year":"2020","type":"journal_article","page":"451-475","language":[{"iso":"eng"}],"title":"Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average","user_id":"68607","abstract":[{"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. ","lang":"eng"}],"volume":35,"status":"public","date_created":"2021-03-09T08:50:49Z","author":[{"full_name":"Hoppe, Thomas","first_name":"Thomas","last_name":"Hoppe"}],"publication":"Australian Tax Forum","department":[{"_id":"187"}]},{"department":[{"_id":"187"}],"author":[{"last_name":"Hoppe","full_name":"Hoppe, Thomas","first_name":"Thomas"}],"date_created":"2021-03-09T08:51:55Z","status":"public","volume":"No. 14","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."}],"user_id":"68607","title":"Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193","open_access":"1"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series","language":[{"iso":"eng"}],"type":"working_paper","year":"2020","citation":{"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.","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).","mla":"Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol. No. 14, 2020.","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} }","short":"T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020.","ieee":"T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, vol. No. 14. 2020."},"date_updated":"2022-01-06T06:54:59Z","_id":"21416","oa":"1"},{"title":"2018 Global MNC Tax Complexity Survey","user_id":"68751","author":[{"id":"22671","last_name":"Hoppe","full_name":"Hoppe, Thomas","first_name":"Thomas"},{"last_name":"Schanz","first_name":"Deborah","full_name":"Schanz, Deborah"},{"last_name":"Schipp","id":"44288","first_name":"Adrian","full_name":"Schipp, Adrian"},{"last_name":"Siegel","full_name":"Siegel, Felix","first_name":"Felix"},{"first_name":"Susann","full_name":"Sturm, Susann","last_name":"Sturm"},{"id":"530","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"department":[{"_id":"187"}],"status":"public","date_created":"2021-03-09T08:56:59Z","date_updated":"2022-01-06T06:54:59Z","_id":"21417","doi":"10.52569/RPVO1003","oa":"1","main_file_link":[{"open_access":"1","url":"https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf"}],"citation":{"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.","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","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","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} }","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.","ieee":"T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey. 2020."},"year":"2020","type":"report","language":[{"iso":"eng"}]},{"author":[{"last_name":"Hoppe","first_name":"Thomas","full_name":"Hoppe, Thomas"},{"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","last_name":"Sureth-Sloane","id":"530"}],"department":[{"_id":"187"}],"status":"public","date_created":"2021-03-09T08:59:47Z","volume":"No. 5","abstract":[{"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.","lang":"eng"}],"user_id":"68607","title":"Measuring Tax Complexity Across Countries: A Survey Study on MNCs","series_title":"TRR 266 Accounting for Transparency Working Paper Series","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663","open_access":"1"}],"language":[{"iso":"eng"}],"type":"working_paper","citation":{"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.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.","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} }","mla":"Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol. No. 5, 2020.","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.","apa":"Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2020). Measuring Tax Complexity Across Countries: A Survey Study on MNCs (Vol. No. 5).","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol No. 5.; 2020."},"year":"2020","date_updated":"2022-01-06T06:54:59Z","_id":"21418","oa":"1"},{"date_updated":"2022-01-06T06:54:59Z","_id":"21419","oa":"1","series_title":"TRR 266 Accounting for Transparency Working Paper Series","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526177","open_access":"1"}],"year":"2020","citation":{"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.","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.","mla":"Hoppe, Thomas, et al. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol. No. 13, 2020.","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} }","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).","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.","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."},"type":"working_paper","language":[{"iso":"eng"}],"abstract":[{"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.","lang":"eng"}],"title":"The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries","user_id":"68607","author":[{"last_name":"Hoppe","first_name":"Thomas","full_name":"Hoppe, Thomas"},{"first_name":"Deborah","full_name":"Schanz, Deborah","last_name":"Schanz"},{"last_name":"Sturm","first_name":"Susann","full_name":"Sturm, Susann"},{"id":"530","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","first_name":"Caren"},{"first_name":"Johannes","full_name":"Voget, Johannes","last_name":"Voget"}],"department":[{"_id":"187"}],"volume":"No. 13","status":"public","date_created":"2021-03-09T09:01:35Z"},{"status":"public","date_created":"2021-03-09T09:16:05Z","author":[{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}],"department":[{"_id":"187"}],"publication":"AWV-Informationen","user_id":"68607","title":"Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland","language":[{"iso":"ger"}],"year":"2020","citation":{"short":"C. Sureth-Sloane, AWV-Informationen (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.","apa":"Sureth-Sloane, C. (2020). Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland. AWV-Informationen, (5), 16–19.","ama":"Sureth-Sloane C. Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland. AWV-Informationen. 2020;(5):16-19.","chicago":"Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5 (2020): 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} }","mla":"Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5, 2020, pp. 16–19."},"type":"journal_article","page":"16-19","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","issue":"5","date_updated":"2022-01-06T06:54:59Z","_id":"21422"},{"type":"bachelorsthesis","citation":{"mla":"Henke, Luca-Sebastian. Evaluation of a ReconOS-ROS Combination Based on a Video Processing Application. 2020.","bibtex":"@book{Henke_2020, title={Evaluation of a ReconOS-ROS Combination based on a Video Processing Application}, author={Henke, Luca-Sebastian}, year={2020} }","apa":"Henke, L.-S. (2020). Evaluation of a ReconOS-ROS Combination based on a Video Processing Application.","ama":"Henke L-S. Evaluation of a ReconOS-ROS Combination Based on a Video Processing Application.; 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.","short":"L.-S. Henke, Evaluation of a ReconOS-ROS Combination Based on a Video Processing Application, 2020."},"year":"2020","language":[{"iso":"eng"}],"supervisor":[{"id":"60323","last_name":"Lienen","full_name":"Lienen, Christian","first_name":"Christian"},{"first_name":"Marco","full_name":"Platzner, Marco","last_name":"Platzner","id":"398"}],"date_updated":"2022-01-06T06:54:59Z","_id":"21432","department":[{"_id":"78"}],"author":[{"last_name":"Henke","first_name":"Luca-Sebastian","full_name":"Henke, Luca-Sebastian"}],"date_created":"2021-03-10T07:07:01Z","status":"public","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. 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