@inproceedings{37109, abstract = {{This study examines the effect of audit on private firms’ cost of debt. We use a sample of 1,949 small private firms operating in the period 2006-2010 with optional financial statement audit. High quality data allows us to construct a more precise interest rate measure than existing studies employ. After controlling for obvious sources of demand for voluntary audits (ownership complexity, subsidiary status, bank relations), we find a robust central result that voluntary audits increase rather than decrease the cost of debt financing, contrary to several existing studies. This finding indicates that voluntary audits are generally treated as “adopting a label” and penalised by creditors, regardless of the perceived auditor quality as a result of the lemon problem in the audit market. Even Big-4 audits increase the cost of debt, likely as a result due to the lemon problem in the audit market, although the increase is smaller than for non-Big-4 audits. The results are sensitive to the estimation method used (OLS, Heckman’s two-step, PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions of these estimation methods may lead to incorrect inferences. Additional analyses show that audited firms’ reported earnings are less informative about future operating performance than earnings of their unaudited counterparts. Our results also indicate that results are sensitive to cost of debt definition and this might have affected the results reported in the existing literature.}}, author = {{Kosi, Urska and Koren, Jerney and Valentincic, Aljosa}}, keywords = {{private firms, voluntary audit, cost of debt, self-selection bias, lemon problem}}, location = {{Paris, France}}, title = {{{Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}}}, year = {{2013}}, } @inproceedings{37115, author = {{Kosi, Urska and Florou, Annita and Pope, Peter F. }}, location = {{Valencia, Spain}}, title = {{{Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?}}}, year = {{2013}}, } @inbook{29775, author = {{Althoff, Paula G. and Friedli, Reto and Hattermann, Mathias and Vom Hofe, Rudolf and Kullmann, Harry and Lukas, Janine and Viehmeister, Frauke}}, booktitle = {{Laborschulforschung 2013. Anträge und Berichte zum forschungs- und Entwicklungsplan. Werkstattheft Nr. 48}}, editor = {{Freke, Nicole and Koch, Barbara and Kullmann, Harry and Textor, Annette and Young, Verena and Zenke, Christian Timo}}, pages = {{93–126}}, publisher = {{{Wissenschaftliche Einrichtung Laborschule an der Universität Bielefeld}}}, title = {{{Positive Beispiele zu negativen Zahlen – Unterrichtsstudien zum~Mathematikunterricht. Verlängerungsantrag zum Forschungs- und Entwicklungsplan 2013–2015}}}, year = {{2013}}, } @article{35717, abstract = {{Engineering faculties generally involve their students in the creation of numerous scientific works and publications. However, students are rarely trained in this area and could well benefit from targeted support: to this end, we propose a specific lecture that addresses the subtleties of scientific research and writing and allows the students to apply and mentally anchor their acquired knowledge while composing a basic scientific term paper.}}, author = {{Temmen, Katrin and Walther, Thomas}}, issn = {{2192-4880}}, journal = {{International Journal of Engineering Pedagogy (iJEP)}}, keywords = {{General Engineering, Education}}, number = {{3}}, publisher = {{International Association of Online Engineering (IAOE)}}, title = {{{Learning by Doing – Improving Academic Skills}}}, doi = {{10.3991/ijep.v3i3.2827}}, volume = {{3}}, year = {{2013}}, } @inproceedings{35715, author = {{Temmen, Katrin and Walther, T.}}, booktitle = {{2013 IEEE Global Engineering Education Conference (EDUCON)}}, publisher = {{IEEE}}, title = {{{'Learning by doing' Improving academic skills}}}, doi = {{10.1109/educon.2013.6530095}}, year = {{2013}}, } @inbook{37270, author = {{Temmen, Katrin}}, booktitle = {{Didaktik im Fokus}}, pages = {{187--202}}, publisher = {{Schneider Verlag}}, title = {{{Auf die Studierenden hören: Einsatz von Schülerlaboren in der Lehramtsausbildung}}}, year = {{2013}}, } @article{37283, author = {{Gerholz, K.-H. and Bödeker, J. and Eberhardt, A. and Kerstingtombroke, D. and Langeleh, D. and Temmen, Katrin}}, journal = {{Wirtschaft und Erziehung}}, pages = {{64--69}}, title = {{{Lehrerbildung praxisorientiert gestalten - Das Projekt InnoTrans Uni-BK}}}, year = {{2013}}, } @article{37310, author = {{Dahmen, Stephan and Beuret, Benoit and Bonvin, Jean-Michel}}, journal = {{Schweizerische Zeitschrift für Soziale Arbeit/Revue suisse de travail social}}, number = {{2}}, pages = {{9–25}}, publisher = {{Seismo}}, title = {{{Identifying and Tackling Inequality: A Challenge for Social Work}}}, volume = {{13}}, year = {{2013}}, } @article{31298, author = {{Barkhofen, Sonja and Weich, Tobias and Potzuweit, A. and Stöckmann, H.-J. and Kuhl, U. and Zworski, M.}}, issn = {{0031-9007}}, journal = {{Physical Review Letters}}, keywords = {{General Physics and Astronomy}}, number = {{16}}, publisher = {{American Physical Society (APS)}}, title = {{{Experimental Observation of the Spectral Gap in Microwave n-Disk Systems}}}, doi = {{10.1103/physrevlett.110.164102}}, volume = {{110}}, year = {{2013}}, } @misc{37555, author = {{Grotjahn, Rebecca}}, booktitle = {{Lexikon der Kirchenmusik Bd. 2}}, editor = {{Massenkeil, Günther and Zywietz, Michael}}, isbn = {{978-3-89007-696-6}}, publisher = {{Laaber-Verlag}}, title = {{{Bach (Familie)}}}, volume = {{6}}, year = {{2013}}, } @misc{37561, author = {{Grotjahn, Rebecca}}, booktitle = {{Lexikon der Kirchenmusik Bd. 2}}, editor = {{Massenkeil, Günther and Zywietz, Michael}}, publisher = {{Laaber-Verlag}}, title = {{{Kantate}}}, volume = {{6}}, year = {{2013}}, } @phdthesis{37569, abstract = {{Das Marktportfolio der Hinterachsen weist zwischen den Achskonzepten Schwertlenkerachse und Verbundlenkerachse sowohl im Bereich der fahrdynamischen Auslegungsmöglichkeiten als auch unter Kosten- und Gewichtsaspekten eine Lücke auf. Dieser vom Markt zur Zeit nicht gedeckte Bereich lässt sich durch eine gezielte elastokinematische Aufwertung von Verbundlenkerachsen schließen. Zur Aufwertung und Weiterentwicklung der Verbundlenkerachse ist eine elastokinematische Spurkorrektur unter Seitenkraft und unter Bremskraft sowie eine Verbesserung des Verhältnisses zwischen Seiten- und Längssteifigkeit notwendig. Die vorliegende Promotionsschrift beschreibt und analysiert zunächst die Eigenschaften bestehender Ansätze zur elastokinematischen Optimierung von Verbundlenkerachsen. Basierend auf den Erkenntnissen dieser Untersuchungen wird eine Verbundlenkerachse mit entkoppeltem Radträger entwickelt, welche sowohl unter wirtschaftlichen als auch unter performanten Gesichtspunkten zwischen einer regulären Verbundlenkerachse und einer Schwertlenkerachse platziert werden kann. Die Entwicklung erfolgt vom Konzeptentwurf bis zum auskonstruierten Bauteil auf Basis numerischer Simulation. Die entwickelte Konstruktion wird in einen Prototypen überführt, welcher in einen Ford Focus implementiert wird. In Fahr- und Komponentenversuchen wird das Verhalten des neuen Achskonzepts untersucht und mit konkurrierenden Achskonzepten verglichen.}}, author = {{Schultz, Erik}}, isbn = {{978-3-8440-2290-2}}, keywords = {{Verbundlenkerachse, Fahrwerk, Hinterachse, Elastokinematik, entkoppelter Radträger}}, pages = {{232}}, publisher = {{Shaker Verlag}}, title = {{{Analyse und Synthese elastokinematisch optimierter Verbundlenkerachsen - Entwicklung einer Verbundlenkerachse mit entkoppeltem Radträger}}}, volume = {{2013,3}}, year = {{2013}}, } @misc{37557, author = {{Grotjahn, Rebecca}}, booktitle = {{Lexikon der Kirchenmusik Bd. 2}}, editor = {{Massenkeil, Günther and Zywietz, Michael}}, isbn = {{978-3-89007-696-6}}, publisher = {{Laaber-Verlag}}, title = {{{Frauen in der Kirchenmusik}}}, volume = {{6}}, year = {{2013}}, } @misc{37412, author = {{Bigga, Regine}}, booktitle = {{Haushalt in Bildung und Forschung}}, issn = {{2193-8806}}, publisher = {{Verlag Barbara Budrich}}, title = {{{Ernährung- und Konsumbildung}}}, year = {{2013}}, } @article{36064, author = {{Lorenz, Cornelia}}, journal = {{Akten des XII. Internationalen Germanistenkongresses Warschau 2010 „Vielheit und Einheit der Germanistik weltweit“}}, pages = {{361--366}}, publisher = {{Grucza, Franciszek u.a.}}, title = {{{Übernahme von Regionalismen durch Zugezogene}}}, year = {{2013}}, } @article{36066, author = {{Lorenz, Cornelia}}, journal = {{ Quaderni di Palazzo Serra 22}}, pages = {{135--143}}, publisher = {{Università die Genova}}, title = {{{Niederdeutsche Lexeme im Regiolekt – eine empirische Studie unter Einheimischen und Zugezogenen in Ostwestfalen}}}, year = {{2013}}, } @book{36099, editor = {{Ehland, Christoph and Berensmeyer, Ingo}}, isbn = {{9789042037083}}, pages = {{233}}, publisher = {{Rodopi}}, title = {{{Perspectives on Mobility}}}, volume = {{Volume 17}}, year = {{2013}}, } @article{22584, author = {{Dang, Van-Son and Parala, Harish and Kim, Jin Hyun and Xu, Ke and Srinivasan, Nagendra B. and Edengeiser, Eugen and Havenith, Martina and Wieck, Andreas D. and de los Arcos de Pedro, Maria Teresa and Fischer, Roland. A. and Devi, Anjana}}, issn = {{1862-6300}}, journal = {{physica status solidi (a)}}, pages = {{416--424}}, title = {{{Electrical and optical properties of TiO2thin films prepared by plasma-enhanced atomic layer deposition}}}, doi = {{10.1002/pssa.201330115}}, year = {{2013}}, } @article{22589, author = {{Srinivasan, Nagendra B. and Thiede, Tobias B. and de los Arcos de Pedro, Maria Teresa and Rogalla, Detlef and Becker, Hans-Werner and Devi, Anjana and Fischer, Roland A.}}, issn = {{1862-6300}}, journal = {{physica status solidi (a)}}, pages = {{260--266}}, title = {{{MOCVD of tungsten nitride thin films: Comparison of precursor performance and film characteristics}}}, doi = {{10.1002/pssa.201330127}}, year = {{2013}}, } @article{22596, author = {{Xu, Ke and Chaudhuri, Ayan Roy and Parala, Harish and Schwendt, Dominik and de los Arcos de Pedro, Maria Teresa and Osten, H. Jörg and Devi, Anjana}}, issn = {{2050-7526}}, journal = {{Journal of Materials Chemistry C}}, title = {{{Atomic layer deposition of Er2O3 thin films from Er tris-guanidinate and water: process optimization, film analysis and electrical properties}}}, doi = {{10.1039/c3tc30401a}}, year = {{2013}}, }