---
_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: <i>Procedia CIRP</i>. ; 2020:93-100.'
  apa: Röltgen, D., &#38; Dumitrescu, R. (2020). Classification of Industrial Augmented
    Reality Use Cases. In <i>Procedia CIRP</i> (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 <i>Procedia CIRP</i>, 93–100, 2020.
  ieee: D. Röltgen and R. Dumitrescu, “Classification of Industrial Augmented Reality
    Use Cases,” in <i>Procedia CIRP</i>, 2020, no. 91, pp. 93–100.
  mla: Röltgen, Daniel, and Roman Dumitrescu. “Classification of Industrial Augmented
    Reality Use Cases.” <i>Procedia CIRP</i>, 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: <i>Procedia CIRP</i>.
    ; 2020:832–837.'
  apa: Hobscheidt, D., Kühn, A., &#38; Dumitrescu, R. (2020). Development of risk-optimized
    implementation paths for Industry 4.0 based on socio-technical pattern. In <i>Procedia
    CIRP</i> (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 <i>Procedia
    CIRP</i>, 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 <i>Procedia
    CIRP</i>, 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.” <i>Procedia CIRP</i>, 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: <i>Procedia CIRP</i>. ; 2020:559-564.'
  apa: Wortmann, F., Ellermann, K., Kühn, A., &#38; Dumitrescu, R. (2020). Ideation
    for digital platforms based on a companies‘ ecosystem. In <i>Procedia CIRP</i>
    (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 <i>Procedia CIRP</i>,
    559–64, 2020.
  ieee: F. Wortmann, K. Ellermann, A. Kühn, and R. Dumitrescu, “Ideation for digital
    platforms based on a companies‘ ecosystem,” in <i>Procedia CIRP</i>, 2020, no.
    91, pp. 559–564.
  mla: Wortmann, Fabio, et al. “Ideation for Digital Platforms Based on a Companies‘
    Ecosystem.” <i>Procedia CIRP</i>, 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: <i>Virtual,
    Augmented and Mixed Reality. Design and Interaction </i>. ; 2020:37-49.'
  apa: Dyck, F., Stöcklein, J., Eckertz, D., &#38; Dumitrescu, R. (2020). Mixed Mock-up
    – Development of an Interactive Augmented Reality System for Assembly Planning.
    In <i>Virtual, Augmented and Mixed Reality. Design and Interaction </i> (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 <i>Virtual, Augmented and Mixed Reality. Design and Interaction
    </i>, 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 <i>Virtual,
    Augmented and Mixed Reality. Design and Interaction </i>, Copenhagen, 2020, pp.
    37–49.
  mla: Dyck, Florian, et al. “Mixed Mock-up – Development of an Interactive Augmented
    Reality System for Assembly Planning.” <i>Virtual, Augmented and Mixed Reality.
    Design and Interaction </i>, 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: <i>Procedia
    CIRP</i>. ; 2020:101-106.'
  apa: Bretz, L., Koenemann, U., Anacker, H., &#38; Dumitrescu, R. (2020). A contribution
    to the design of organizational structures suitable for Systems Engineering. In
    <i>Procedia CIRP</i> (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 <i>Procedia CIRP</i>, 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
    <i>Procedia CIRP</i>, 2020, no. 91, pp. 101–106.
  mla: Bretz, Lukas, et al. “A Contribution to the Design of Organizational Structures
    Suitable for Systems Engineering.” <i>Procedia CIRP</i>, 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: <i>Proceedings of the 2020 IEEE 15th International
    Conference of System of Systems Engineering (SoSE)</i>. ; 2020:163-168.'
  apa: Hillebrand, M., Greinert, M., Herzog, O., &#38; Dumitrescu, R. (2020). Advanced
    Monkey Testing for connected autonomous systems. In <i>Proceedings of the 2020
    IEEE 15th International Conference of System of Systems Engineering (SoSE)</i>
    (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 <i>Proceedings
    of the 2020 IEEE 15th International Conference of System of Systems Engineering
    (SoSE)</i>, 163–68, 2020.
  ieee: M. Hillebrand, M. Greinert, O. Herzog, and R. Dumitrescu, “Advanced Monkey
    Testing for connected autonomous systems,” in <i>Proceedings of the 2020 IEEE
    15th International Conference of System of Systems Engineering (SoSE)</i>, Budapest,
    2020, pp. 163–168.
  mla: Hillebrand, Michael, et al. “Advanced Monkey Testing for Connected Autonomous
    Systems.” <i>Proceedings of the 2020 IEEE 15th International Conference of System
    of Systems Engineering (SoSE)</i>, 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: <i>Procedia Manufacturing 52</i>. ; 2020:266-271.
    doi:<a href="https://doi.org/10.1016/j.promfg.2020.11.044">https://doi.org/10.1016/j.promfg.2020.11.044</a>'
  apa: Hillebrand, M., Lakhani, M., &#38; Dumitrescu, R. (2020). A design methodology
    for deep reinforcement learning for autonomous Systems. In <i>Procedia Manufacturing
    52</i> (pp. 266–271). <a href="https://doi.org/10.1016/j.promfg.2020.11.044">https://doi.org/10.1016/j.promfg.2020.11.044</a>
  bibtex: '@inproceedings{Hillebrand_Lakhani_Dumitrescu_2020, title={A design methodology
    for deep reinforcement learning for autonomous Systems}, DOI={<a href="https://doi.org/10.1016/j.promfg.2020.11.044">https://doi.org/10.1016/j.promfg.2020.11.044</a>},
    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 <i>Procedia Manufacturing
    52</i>, 266–71, 2020. <a href="https://doi.org/10.1016/j.promfg.2020.11.044">https://doi.org/10.1016/j.promfg.2020.11.044</a>.
  ieee: M. Hillebrand, M. Lakhani, and R. Dumitrescu, “A design methodology for deep
    reinforcement learning for autonomous Systems,” in <i>Procedia Manufacturing 52</i>,
    2020, no. 52, pp. 266–271.
  mla: Hillebrand, Michael, et al. “A Design Methodology for Deep Reinforcement Learning
    for Autonomous Systems.” <i>Procedia Manufacturing 52</i>, no. 52, 2020, pp. 266–71,
    doi:<a href="https://doi.org/10.1016/j.promfg.2020.11.044">https://doi.org/10.1016/j.promfg.2020.11.044</a>.
  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. <i>Machine Learning for
    Cyber Physical Systems. Technologien Für Die Intelligente Automation (Technologies
    for Intelligent Automation)</i>. Vol 11. Springer Vieweg, Berlin, Heidelberg;
    2020:25-33.'
  apa: 'Reinhart, F., von Enzberg, S., Kühn, A., &#38; Dumitrescu, R. (2020). Machine
    Learning for Process-X: A Taxonomy. In J. Beyerer, A. Maier, &#38; O. Niggemann
    (Eds.), <i>Machine Learning for Cyber Physical Systems. Technologien für die intelligente
    Automation (Technologies for Intelligent Automation)</i> (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 <i>Machine Learning for Cyber
    Physical Systems. Technologien Für Die Intelligente Automation (Technologies for
    Intelligent Automation)</i>, 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 <i>Machine Learning for Cyber Physical Systems.
    Technologien für die intelligente Automation (Technologies for Intelligent Automation)</i>,
    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.” <i>Machine
    Learning for Cyber Physical Systems. Technologien Für Die Intelligente Automation
    (Technologies for Intelligent Automation)</i>, 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: <i>Procedia CIRP</i>. ; 2020.'
  apa: Henkenjohann, M., Joppen, R., Köchling, D., von Enzberg, S., Kühn, A., &#38;
    Dumitrescu, R. (2020). Identification and specification of standard modules in
    production for a material flow simulation. In <i>Procedia CIRP</i>. 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 <i>Procedia CIRP</i>,
    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 <i>Procedia CIRP</i>, Gulf of Naples, 2020.
  mla: Henkenjohann, Mark, et al. “Identification and Specification of Standard Modules
    in Production for a Material Flow Simulation.” <i>Procedia CIRP</i>, 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: <i>Proceedings of the 2020 IEEE International
    Symposium on Systems Engineering</i>. ; 2020.'
  apa: Grote, E.-M., Pfeifer, S., Röltgen, D., Kühn, A., &#38; Dumitrescu, R. (2020).
    Towards defining role models in Advanced Systems Engineering. In <i>Proceedings
    of the 2020 IEEE International Symposium on Systems Engineering</i>. 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
    <i>Proceedings of the 2020 IEEE International Symposium on Systems Engineering</i>,
    2020.
  ieee: E.-M. Grote, S. Pfeifer, D. Röltgen, A. Kühn, and R. Dumitrescu, “Towards
    defining role models in Advanced Systems Engineering,” in <i>Proceedings of the
    2020 IEEE International Symposium on Systems Engineering</i>, Wien, 2020.
  mla: Grote, Eva-Maria, et al. “Towards Defining Role Models in Advanced Systems
    Engineering.” <i>Proceedings of the 2020 IEEE International Symposium on Systems
    Engineering</i>, 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. <i>Handbuch Gestaltung digitaler und vernetzter Arbeitswelten</i>.
    Springer-Verlag GmbH; 2020:405-432.'
  apa: Dumitrescu, R., Tschirner, C., &#38; Bansmann, M. (2020). Systems Engineering
    als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung.
    In G. Maier, G. Engels, &#38; E. Steffen (Eds.), <i>Handbuch Gestaltung digitaler
    und vernetzter Arbeitswelten</i> (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 <i>Handbuch Gestaltung digitaler und vernetzter Arbeitswelten</i>, 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 <i>Handbuch
    Gestaltung digitaler und vernetzter Arbeitswelten</i>, 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.” <i>Handbuch Gestaltung digitaler
    und vernetzter Arbeitswelten</i>, 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: <i>Lecture Notes in Computer Science</i>.
    Cham; 2020. doi:<a href="https://doi.org/10.1007/978-3-030-38471-5_13">10.1007/978-3-030-38471-5_13</a>'
  apa: Jager, T., &#38; Niehues, D. (2020). On the Real-World Instantiability of Admissible
    Hash Functions and Efficient Verifiable Random Functions. In <i>Lecture Notes
    in Computer Science</i>. Cham. <a href="https://doi.org/10.1007/978-3-030-38471-5_13">https://doi.org/10.1007/978-3-030-38471-5_13</a>
  bibtex: '@inbook{Jager_Niehues_2020, place={Cham}, title={On the Real-World Instantiability
    of Admissible Hash Functions and Efficient Verifiable Random Functions}, DOI={<a
    href="https://doi.org/10.1007/978-3-030-38471-5_13">10.1007/978-3-030-38471-5_13</a>},
    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 <i>Lecture
    Notes in Computer Science</i>. Cham, 2020. <a href="https://doi.org/10.1007/978-3-030-38471-5_13">https://doi.org/10.1007/978-3-030-38471-5_13</a>.
  ieee: T. Jager and D. Niehues, “On the Real-World Instantiability of Admissible
    Hash Functions and Efficient Verifiable Random Functions,” in <i>Lecture Notes
    in Computer Science</i>, Cham, 2020.
  mla: Jager, Tibor, and David Niehues. “On the Real-World Instantiability of Admissible
    Hash Functions and Efficient Verifiable Random Functions.” <i>Lecture Notes in
    Computer Science</i>, 2020, doi:<a href="https://doi.org/10.1007/978-3-030-38471-5_13">10.1007/978-3-030-38471-5_13</a>.
  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. <i>Der Konzern</i>. 2020;18(3):98-104.
  apa: Binder, S., &#38; Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel
    vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>, <i>18</i>(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.” <i>Der Konzern</i>
    18, no. 3 (2020): 98–104.'
  ieee: S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel
    vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” <i>Der Konzern</i>, 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.” <i>Der Konzern</i>,
    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. <i>Tax Misperception
    and Its Effects on Decision Making - a Literature Review</i>. Vol No. 39.; 2020.
  apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C.
    (2020). <i>Tax Misperception and Its Effects on Decision Making - a Literature
    Review</i> (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. <i>Tax Misperception and Its Effects on Decision Making - a Literature
    Review</i>. 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, <i>Tax
    Misperception and Its Effects on Decision Making - a Literature Review</i>, vol.
    No. 39. 2020.
  mla: Blaufus, Kay, et al. <i>Tax Misperception and Its Effects on Decision Making
    - a Literature Review</i>. 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: '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. <i> Operations Research Proceedings
    2019</i>. Springer; 2020:633-639. doi:<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>'
  apa: Diller, M., Lorenz, J., &#38; Meier, D. (2020). Tax Avoidance and Social Control.
    In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, &#38; J. Schönberger (Eds.),
    <i> Operations Research Proceedings 2019</i> (pp. 633–639). Springer. <a href="https://doi.org/10.1007/978-3-030-48439-2_77">https://doi.org/10.1007/978-3-030-48439-2_77</a>
  bibtex: '@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control},
    DOI={<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>},
    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 <i> Operations Research Proceedings 2019</i>, edited by Janis S.
    Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39.
    Springer, 2020. <a href="https://doi.org/10.1007/978-3-030-48439-2_77">https://doi.org/10.1007/978-3-030-48439-2_77</a>.
  ieee: M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in
    <i> Operations Research Proceedings 2019</i>, 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.” <i> Operations Research
    Proceedings 2019</i>, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39,
    doi:<a href="https://doi.org/10.1007/978-3-030-48439-2_77">10.1007/978-3-030-48439-2_77</a>.
  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: '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. <i>How Does Trust Affect Concessionary
    Behavior in Tax Bargaining?</i> Vol No. 41.; 2020.
  apa: Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>How Does
    Trust Affect Concessionary Behavior in Tax Bargaining?</i> (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. <i>How
    Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41. TRR
    266 Accounting for Transparency Working Paper Series, 2020.
  ieee: E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>How Does Trust Affect
    Concessionary Behavior in Tax Bargaining?</i>, vol. No. 41. 2020.
  mla: Eberhartinger, Eva, et al. <i>How Does Trust Affect Concessionary Behavior
    in Tax Bargaining?</i> 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. <i>When Do Firms Highlight Their Effective
    Tax Rate?</i> Vol No. 37.; 2020.
  apa: Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms
    Highlight Their Effective Tax Rate?</i> (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. <i>When Do Firms
    Highlight Their Effective Tax Rate?</i> Vol. No. 37. TRR 266 Accounting for Transparency
    Working Paper Series, 2020.
  ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Firms Highlight
    Their Effective Tax Rate?</i>, vol. No. 37. 2020.
  mla: Flagmeier, Vanessa, et al. <i>When Do Firms Highlight Their Effective Tax Rate?</i>
    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.
    <i>Deutsches Steuerrecht</i>. 2020;58(42):2327-2334.
  apa: Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). Steuerliche
    Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse
    einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>, <i>58</i>(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.” <i>Deutsches Steuerrecht</i> 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,”
    <i>Deutsches Steuerrecht</i>, 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.” <i>Deutsches Steuerrecht</i>,
    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. <i>Umfrage: Steuerliche Verwaltungskosten,
    Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>.; 2020.
    doi:<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>'
  apa: 'Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Umfrage:
    Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen
    in der Krise</i>. <a href="https://doi.org/10.52569/RUHF6645">https://doi.org/10.52569/RUHF6645</a>'
  bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche
    Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
    der Krise}, DOI={<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>},
    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.
    <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen
    Und Investitionen in Der Krise</i>, 2020. <a href="https://doi.org/10.52569/RUHF6645">https://doi.org/10.52569/RUHF6645</a>.'
  ieee: 'V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Umfrage: Steuerliche
    Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
    der Krise</i>. 2020.'
  mla: 'Heile, Vanessa, et al. <i>Umfrage: Steuerliche Verwaltungskosten, Steuerliche
    Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise</i>. 2020, doi:<a href="https://doi.org/10.52569/RUHF6645">10.52569/RUHF6645</a>.'
  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: '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. <i>Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average</i>. Vol No. 14.; 2020.
  apa: Hoppe, T. (2020). <i>Tax Complexity in Australia - A Survey-Based Comparison
    to the OECD Average</i> (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. <i>Tax Complexity in Australia - A Survey-Based Comparison
    to the OECD Average</i>. Vol. No. 14. TRR 266 Accounting for Transparency Working
    Paper Series, 2020.
  ieee: T. Hoppe, <i>Tax Complexity in Australia - A Survey-Based Comparison to the
    OECD Average</i>, vol. No. 14. 2020.
  mla: Hoppe, Thomas. <i>Tax Complexity in Australia - A Survey-Based Comparison to
    the OECD Average</i>. 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'
...