---
_id: '21395'
author:
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
- first_name: Christian
full_name: Tschirner, Christian
last_name: Tschirner
- first_name: Michael
full_name: Bansmann, Michael
last_name: Bansmann
citation:
ama: 'Dumitrescu R, Tschirner C, Bansmann M. Systems Engineering als Grundlage der
Gestaltung digitaler Arbeitswelten in der Produktentstehung. In: Maier G, Engels
G, Steffen E, eds. Handbuch Gestaltung digitaler und vernetzter Arbeitswelten.
Springer-Verlag GmbH; 2020:405-432.'
apa: Dumitrescu, R., Tschirner, C., & Bansmann, M. (2020). Systems Engineering
als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung.
In G. Maier, G. Engels, & E. Steffen (Eds.), Handbuch Gestaltung digitaler
und vernetzter Arbeitswelten (pp. 405–432). Springer-Verlag GmbH.
bibtex: '@inbook{Dumitrescu_Tschirner_Bansmann_2020, title={Systems Engineering
als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung},
booktitle={Handbuch Gestaltung digitaler und vernetzter Arbeitswelten}, publisher={Springer-Verlag
GmbH}, author={Dumitrescu, Roman and Tschirner, Christian and Bansmann, Michael},
editor={Maier, Günter and Engels, Gregor and Steffen, EckhardEditors}, year={2020},
pages={405–432} }'
chicago: Dumitrescu, Roman, Christian Tschirner, and Michael Bansmann. “Systems
Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung.”
In Handbuch Gestaltung digitaler und vernetzter Arbeitswelten, edited by
Günter Maier, Gregor Engels, and Eckhard Steffen, 405–32. Springer-Verlag GmbH,
2020.
ieee: R. Dumitrescu, C. Tschirner, and M. Bansmann, “Systems Engineering als Grundlage
der Gestaltung digitaler Arbeitswelten in der Produktentstehung,” in Handbuch
Gestaltung digitaler und vernetzter Arbeitswelten, G. Maier, G. Engels, and
E. Steffen, Eds. Springer-Verlag GmbH, 2020, pp. 405–432.
mla: Dumitrescu, Roman, et al. “Systems Engineering als Grundlage der Gestaltung
digitaler Arbeitswelten in der Produktentstehung.” Handbuch Gestaltung digitaler
und vernetzter Arbeitswelten, edited by Günter Maier et al., Springer-Verlag
GmbH, 2020, pp. 405–32.
short: 'R. Dumitrescu, C. Tschirner, M. Bansmann, in: G. Maier, G. Engels, E. Steffen
(Eds.), Handbuch Gestaltung digitaler und vernetzter Arbeitswelten, Springer-Verlag
GmbH, 2020, pp. 405–432.'
date_created: 2021-03-08T10:41:36Z
date_updated: 2022-01-06T06:54:58Z
department:
- _id: '563'
editor:
- first_name: Günter
full_name: Maier, Günter
last_name: Maier
- first_name: Gregor
full_name: Engels, Gregor
last_name: Engels
- first_name: Eckhard
full_name: Steffen, Eckhard
last_name: Steffen
language:
- iso: ger
page: 405-432
publication: Handbuch Gestaltung digitaler und vernetzter Arbeitswelten
publisher: Springer-Verlag GmbH
status: public
title: Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in
der Produktentstehung
type: book_chapter
user_id: '15782'
year: '2020'
...
---
_id: '21396'
abstract:
- lang: eng
text: "Verifiable random functions (VRFs) are essentially digital signatures with
additional properties, namely verifiable uniqueness and pseudorandomness, which
make VRFs a useful tool, e.g., to prevent enumeration in DNSSEC Authenticated
Denial of Existence and the CONIKS key management system, or in the random committee
selection of the Algorand blockchain.\r\n\r\nMost standard-model VRFs rely on
admissible hash functions (AHFs) to achieve security against adaptive attacks
in the standard model. Known AHF constructions are based on error-correcting codes,
which yield asymptotically efficient constructions. However, previous works do
not clarify how the code should be instantiated concretely in the real world.
The rate and the minimal distance of the selected code have significant impact
on the efficiency of the resulting cryptosystem, therefore it is unclear if and
how the aforementioned constructions can be used in practice.\r\n\r\nFirst, we
explain inherent limitations of code-based AHFs. Concretely, we assume that even
if we were given codes that achieve the well-known Gilbert-Varshamov or McEliece-Rodemich-Rumsey-Welch
bounds, existing AHF-based constructions of verifiable random functions (VRFs)
can only be instantiated quite inefficiently. Then we introduce and construct
computational AHFs (cAHFs). While classical AHFs are information-theoretic, and
therefore work even in presence of computationally unbounded adversaries, cAHFs
provide only security against computationally bounded adversaries. However, we
show that cAHFs can be instantiated significantly more efficiently. Finally, we
use our cAHF to construct the currently most efficient verifiable random function
with full adaptive security in the standard model."
author:
- first_name: Tibor
full_name: Jager, Tibor
last_name: Jager
- first_name: David
full_name: Niehues, David
id: '36113'
last_name: Niehues
citation:
ama: 'Jager T, Niehues D. On the Real-World Instantiability of Admissible Hash Functions
and Efficient Verifiable Random Functions. In: Lecture Notes in Computer Science.
Cham; 2020. doi:10.1007/978-3-030-38471-5_13'
apa: Jager, T., & Niehues, D. (2020). On the Real-World Instantiability of Admissible
Hash Functions and Efficient Verifiable Random Functions. In Lecture Notes
in Computer Science. Cham. https://doi.org/10.1007/978-3-030-38471-5_13
bibtex: '@inbook{Jager_Niehues_2020, place={Cham}, title={On the Real-World Instantiability
of Admissible Hash Functions and Efficient Verifiable Random Functions}, DOI={10.1007/978-3-030-38471-5_13},
booktitle={Lecture Notes in Computer Science}, author={Jager, Tibor and Niehues,
David}, year={2020} }'
chicago: Jager, Tibor, and David Niehues. “On the Real-World Instantiability of
Admissible Hash Functions and Efficient Verifiable Random Functions.” In Lecture
Notes in Computer Science. Cham, 2020. https://doi.org/10.1007/978-3-030-38471-5_13.
ieee: T. Jager and D. Niehues, “On the Real-World Instantiability of Admissible
Hash Functions and Efficient Verifiable Random Functions,” in Lecture Notes
in Computer Science, Cham, 2020.
mla: Jager, Tibor, and David Niehues. “On the Real-World Instantiability of Admissible
Hash Functions and Efficient Verifiable Random Functions.” Lecture Notes in
Computer Science, 2020, doi:10.1007/978-3-030-38471-5_13.
short: 'T. Jager, D. Niehues, in: Lecture Notes in Computer Science, Cham, 2020.'
conference:
end_date: 2019-08-16
location: Waterloo, Canada
name: Selected Areas in Cryptography
start_date: 2019-08-12
date_created: 2021-03-08T16:50:31Z
date_updated: 2022-01-06T06:54:58Z
ddc:
- '000'
department:
- _id: '558'
doi: 10.1007/978-3-030-38471-5_13
file:
- access_level: closed
content_type: application/pdf
creator: davnie
date_created: 2021-03-08T17:02:37Z
date_updated: 2021-03-08T17:02:37Z
file_id: '21399'
file_name: Jager und Niehues - 2020 - On the Real-World Instantiability of Admissible
Ha.pdf
file_size: 706743
relation: main_file
file_date_updated: 2021-03-08T17:02:37Z
has_accepted_license: '1'
keyword:
- Admissible hash functions
- Verifiable random functions
- Error-correcting codes
- Provable security
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/content/pdf/10.1007%252F978-3-030-38471-5_13.pdf
place: Cham
project:
- _id: '1'
name: SFB 901
- _id: '4'
name: SFB 901 - Project Area C
- _id: '13'
name: SFB 901 - Subproject C1
publication: Lecture Notes in Computer Science
publication_identifier:
isbn:
- '9783030384708'
- '9783030384715'
issn:
- 0302-9743
- 1611-3349
publication_status: published
quality_controlled: '1'
related_material:
link:
- relation: later_version
url: https://eprint.iacr.org/2019/1335.pdf
status: public
title: On the Real-World Instantiability of Admissible Hash Functions and Efficient
Verifiable Random Functions
type: book_chapter
user_id: '36113'
year: '2020'
...
---
_id: '21403'
abstract:
- lang: ger
text: Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung
der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen
Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche
Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird
der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt.
author:
- first_name: Sebastian
full_name: Binder, Sebastian
last_name: Binder
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
citation:
ama: Binder S, Lorenz J. Update zur grunderwerbsteuerlichen Konzernklausel vor dem
Hintergrund der jüngsten BFH-Rechtsprechung. Der Konzern. 2020;18(3):98-104.
apa: Binder, S., & Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel
vor dem Hintergrund der jüngsten BFH-Rechtsprechung. Der Konzern, 18(3),
98–104.
bibtex: '@article{Binder_Lorenz_2020, title={Update zur grunderwerbsteuerlichen
Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}, volume={18},
number={3}, journal={Der Konzern}, author={Binder, Sebastian and Lorenz, Johannes},
year={2020}, pages={98–104} }'
chicago: 'Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen
Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” Der Konzern
18, no. 3 (2020): 98–104.'
ieee: S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel
vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” Der Konzern, vol.
18, no. 3, pp. 98–104, 2020.
mla: Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen
Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” Der Konzern,
vol. 18, no. 3, 2020, pp. 98–104.
short: S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.
date_created: 2021-03-09T07:51:04Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: ' 18'
issue: '3'
language:
- iso: ger
main_file_link:
- url: https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd
page: 98-104
publication: Der Konzern
status: public
title: Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten
BFH-Rechtsprechung
type: journal_article
user_id: '68607'
volume: 18
year: '2020'
...
---
_id: '21406'
abstract:
- lang: eng
text: Previous accounting research shows that taxes affect decision making by individuals
and firms. Most studies assume that agents have an accurate perception regarding
their tax burden. However, there is a growing body of literature analyzing whether
taxes are indeed perceived correctly. We review 127 studies on the measurement
of tax misperception and its behavioral implications. The review reveals that
many taxpayers have substantial tax misperceptions that lead to biased decision
making. We develop a Behavioral Taxpayer Response Model on the impact of provided
tax information on tax perception. Besides individual traits, characteristics
of the tax information and the decision environment determine the extent of tax
misperception. We discuss opportunities for future research and methodological
limitations. While there is much evidence on tax misperception at the individual
level, we hardly find any research at the firm level. Little is known about the
real effects of managers’ tax misperception and on how tax information is strategically
managed to impact stakeholders. This research gap is surprising as a large part
of the accounting literature analyzes decision making and disclosure of firms.
We recommend a mixed-method approach combining experiments, surveys, and archival
data analyses to improve the knowledge on tax misperception and its consequences.
author:
- first_name: Kay
full_name: Blaufus, Kay
last_name: Blaufus
- first_name: Malte
full_name: Chirvi, Malte
last_name: Chirvi
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception
and Its Effects on Decision Making - a Literature Review. Vol No. 39.; 2020.
apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C.
(2020). Tax Misperception and Its Effects on Decision Making - a Literature
Review (Vol. No. 39).
bibtex: '@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266
Accounting for Transparency Working Paper Series}, title={Tax Misperception and
Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus,
Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
Series} }'
chicago: Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren
Sureth-Sloane. Tax Misperception and Its Effects on Decision Making - a Literature
Review. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series,
2020.
ieee: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Tax
Misperception and Its Effects on Decision Making - a Literature Review, vol.
No. 39. 2020.
mla: Blaufus, Kay, et al. Tax Misperception and Its Effects on Decision Making
- a Literature Review. Vol. No. 39, 2020.
short: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception
and Its Effects on Decision Making - a Literature Review, 2020.
date_created: 2021-03-09T08:12:49Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Misperception and Its Effects on Decision Making - a Literature Review
type: working_paper
user_id: '21222'
volume: No. 39
year: '2020'
...
---
_id: '21408'
abstract:
- lang: eng
text: This study presents a model in which heterogenous, risk-averse agents can
use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax
burden and thus increase their utility. In addition to introducing individual
variables like risk aversion or income, we allow agents to observe the behaviour
of their neighbours. Depending on the behaviour of their peer group’s members,
the agents’ utilities may increase or decrease, respectively. Simulation results
show that taxpayers favour illegal evasion over legal optimisation in most cases.
We find that interactions between taxpayers and their social networks have a deep
impact on aggregate behaviour. Parameter changes such as increasing audit rates
affect the results, often being intensified by social interactions. The effect
of such changes varies depending on whether or not a fraction of agents is considered
inherently honest.
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: David
full_name: Meier, David
last_name: Meier
citation:
ama: 'Diller M, Lorenz J, Meier D. Tax Avoidance and Social Control. In: Neufeld
JS, Buscher U, Lasch R, Möst D, Schönberger J, eds. Operations Research Proceedings
2019. Springer; 2020:633-639. doi:10.1007/978-3-030-48439-2_77'
apa: Diller, M., Lorenz, J., & Meier, D. (2020). Tax Avoidance and Social Control.
In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, & J. Schönberger (Eds.),
Operations Research Proceedings 2019 (pp. 633–639). Springer. https://doi.org/10.1007/978-3-030-48439-2_77
bibtex: '@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control},
DOI={10.1007/978-3-030-48439-2_77},
booktitle={ Operations Research Proceedings 2019}, publisher={Springer}, author={Diller,
Markus and Lorenz, Johannes and Meier, David}, editor={Neufeld, Janis S. and Buscher,
Udo and Lasch, Rainer and Möst, Dominik and Schönberger, JörnEditors}, year={2020},
pages={633–639} }'
chicago: Diller, Markus, Johannes Lorenz, and David Meier. “Tax Avoidance and Social
Control.” In Operations Research Proceedings 2019, edited by Janis S.
Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39.
Springer, 2020. https://doi.org/10.1007/978-3-030-48439-2_77.
ieee: M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in
Operations Research Proceedings 2019, J. S. Neufeld, U. Buscher, R. Lasch,
D. Möst, and J. Schönberger, Eds. Springer, 2020, pp. 633–639.
mla: Diller, Markus, et al. “Tax Avoidance and Social Control.” Operations Research
Proceedings 2019, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39,
doi:10.1007/978-3-030-48439-2_77.
short: 'M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch,
D. Möst, J. Schönberger (Eds.), Operations Research Proceedings 2019, Springer,
2020, pp. 633–639.'
date_created: 2021-03-09T08:26:38Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.1007/978-3-030-48439-2_77
editor:
- first_name: Janis S.
full_name: Neufeld, Janis S.
last_name: Neufeld
- first_name: Udo
full_name: Buscher, Udo
last_name: Buscher
- first_name: Rainer
full_name: Lasch, Rainer
last_name: Lasch
- first_name: Dominik
full_name: Möst, Dominik
last_name: Möst
- first_name: Jörn
full_name: Schönberger, Jörn
last_name: Schönberger
language:
- iso: eng
page: 633-639
publication: ' Operations Research Proceedings 2019'
publication_identifier:
isbn:
- 978-3-030-48439-2
publisher: Springer
status: public
title: Tax Avoidance and Social Control
type: book_chapter
user_id: '68607'
year: '2020'
...
---
_id: '21410'
abstract:
- lang: eng
text: We analyze the impact of trust on bargaining behavior between auditor and
auditee in a tax setting. We study the effect of interpersonal trust and trust
in government on both taxpayer and tax auditor. In an experiment with variation
in pairwise trust settings, we find evidence that both kinds of trust affect the
bargaining behavior, albeit in different ways. While trust in government increases
taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior
of tax auditors moderated by trust in government. Our findings help tax authorities
to shape programs to enhance compliance in an atmosphere of trust.
author:
- first_name: Eva
full_name: Eberhartinger, Eva
last_name: Eberhartinger
- first_name: Raffael
full_name: Speitmann, Raffael
last_name: Speitmann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Eberhartinger E, Speitmann R, Sureth-Sloane C. How Does Trust Affect Concessionary
Behavior in Tax Bargaining? Vol No. 41.; 2020.
apa: Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2020). How Does
Trust Affect Concessionary Behavior in Tax Bargaining? (Vol. No. 41).
bibtex: '@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting
for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary
Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and
Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266
Accounting for Transparency Working Paper Series} }'
chicago: Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. How
Does Trust Affect Concessionary Behavior in Tax Bargaining? Vol. No. 41. TRR
266 Accounting for Transparency Working Paper Series, 2020.
ieee: E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, How Does Trust Affect
Concessionary Behavior in Tax Bargaining?, vol. No. 41. 2020.
mla: Eberhartinger, Eva, et al. How Does Trust Affect Concessionary Behavior
in Tax Bargaining? Vol. No. 41, 2020.
short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary
Behavior in Tax Bargaining?, 2020.
date_created: 2021-03-09T08:36:17Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: How Does Trust Affect Concessionary Behavior in Tax Bargaining?
type: working_paper
user_id: '68607'
volume: No. 41
year: '2020'
...
---
_id: '21411'
abstract:
- lang: eng
text: This study examines the visibility of the GAAP effective tax rate (ETR) in
firms’ financial statements as a distinct disclosure choice. Applying a game-theory
disclosure model for voluntary disclosure strategies of firms to a tax setting,
we argue that firms face a trade-off in their ETR disclosure decisions. On the
one hand, firms have an incentive to enhance their ETR disclosure when the ratio
offers shareholders “favourable conditions”, for example in terms of higher expected
after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR
could attract the attention of tax auditors and the public and ultimately result
in disclosure costs. We empirically test disclosure behaviour by examining the
relation between disclosure visibility and different ETR conditions that reflect
different stakeholder specific costs and benefits. While we find that unfavourable
ETR conditions are not highlighted, we observe higher disclosure visibility for
favourable ETRs (smooth, close to the industry average, decreasing). Additional
analyses reveal that this high visibility is characteristic of firm-years with
only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not
highlighted. Interestingly and in contrast to our main results, a subsample of
family firms do not seem to highlight favourable ETRs.
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective
Tax Rate? Vol No. 37.; 2020.
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2020). When Do Firms
Highlight Their Effective Tax Rate? (Vol. No. 37).
bibtex: '@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for
Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective
Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane,
Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper
Series} }'
chicago: Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Firms
Highlight Their Effective Tax Rate? Vol. No. 37. TRR 266 Accounting for Transparency
Working Paper Series, 2020.
ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Firms Highlight
Their Effective Tax Rate?, vol. No. 37. 2020.
mla: Flagmeier, Vanessa, et al. When Do Firms Highlight Their Effective Tax Rate?
Vol. No. 37, 2020.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their
Effective Tax Rate?, 2020.
date_created: 2021-03-09T08:39:42Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: working_paper
user_id: '68607'
volume: No. 37
year: '2020'
...
---
_id: '21412'
author:
- first_name: Vanessa
full_name: Heile, Vanessa
id: '83380'
last_name: Heile
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Steuerliche Maßnahmen als
nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.
Deutsches Steuerrecht. 2020;58(42):2327-2334.
apa: Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Steuerliche
Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse
einer Unternehmensbefragung. Deutsches Steuerrecht, 58(42), 2327–2334.
bibtex: '@article{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Steuerliche Maßnahmen
als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung},
volume={58}, number={42}, journal={Deutsches Steuerrecht}, author={Heile, Vanessa
and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020},
pages={2327–2334} }'
chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
“Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise?
- Ergebnisse einer Unternehmensbefragung.” Deutsches Steuerrecht 58, no.
42 (2020): 2327–34.'
ieee: V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen
als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,”
Deutsches Steuerrecht, vol. 58, no. 42, pp. 2327–2334, 2020.
mla: Heile, Vanessa, et al. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung
der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” Deutsches Steuerrecht,
vol. 58, no. 42, 2020, pp. 2327–34.
short: V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht
58 (2020) 2327–2334.
date_created: 2021-03-09T08:42:06Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: ' 58'
issue: '42'
language:
- iso: ger
page: 2327-2334
publication: Deutsches Steuerrecht
status: public
title: Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise?
- Ergebnisse einer Unternehmensbefragung
type: journal_article
user_id: '68751'
volume: 58
year: '2020'
...
---
_id: '21414'
author:
- first_name: Vanessa
full_name: Heile, Vanessa
id: '83380'
last_name: Heile
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: 'Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Umfrage: Steuerliche Verwaltungskosten,
Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise.; 2020.
doi:10.52569/RUHF6645'
apa: 'Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Umfrage:
Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen
in der Krise. https://doi.org/10.52569/RUHF6645'
bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche
Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
der Krise}, DOI={10.52569/RUHF6645},
author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane,
Caren}, year={2020} }'
chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen
Und Investitionen in Der Krise, 2020. https://doi.org/10.52569/RUHF6645.'
ieee: 'V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche
Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in
der Krise. 2020.'
mla: 'Heile, Vanessa, et al. Umfrage: Steuerliche Verwaltungskosten, Steuerliche
Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise. 2020, doi:10.52569/RUHF6645.'
short: 'V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche
Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in
Der Krise, 2020.'
date_created: 2021-03-09T08:47:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RUHF6645
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/
oa: '1'
status: public
title: 'Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen
und Investitionen in der Krise'
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21415'
abstract:
- lang: eng
text: 'This article comprehensively reviews Australia’s corporate income tax complexity
as faced by multinational corporations (MNCs) and compares it to the average of
the remaining OECD countries. Building on unique survey data, I find that the
Australian tax code is considerably more complex than the OECD average, which
is mainly due to overly complex anti-avoidance legislation, such as regulations
on transfer pricing, general anti-avoidance or controlled foreign corporations
(CFC). In contrast, Australia’s tax framework, which covers processes and features
such as tax law enactment or tax audits, is close to the OECD average. A more
detailed analysis yields further interesting insights. For example, excessive
details in the tax code and the time between the announcement of a tax law change
and its enactment turn out to be serious issues in Australia relative to the remaining
OECD countries. '
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
citation:
ama: Hoppe T. Tax Complexity in Australia – a Survey-Based Comparison to the OECD
Average. Australian Tax Forum. 2020;35(4):451-475.
apa: Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to
the OECD Average. Australian Tax Forum, 35(4), 451–475.
bibtex: '@article{Hoppe_2020, title={Tax Complexity in Australia – a Survey-Based
Comparison to the OECD Average}, volume={35}, number={4}, journal={Australian
Tax Forum}, author={Hoppe, Thomas}, year={2020}, pages={451–475} }'
chicago: 'Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison
to the OECD Average.” Australian Tax Forum 35, no. 4 (2020): 451–75.'
ieee: T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the
OECD Average,” Australian Tax Forum, vol. 35, no. 4, pp. 451–475, 2020.
mla: Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to
the OECD Average.” Australian Tax Forum, vol. 35, no. 4, 2020, pp. 451–75.
short: T. Hoppe, Australian Tax Forum 35 (2020) 451–475.
date_created: 2021-03-09T08:50:49Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
intvolume: ' 35'
issue: '4'
language:
- iso: eng
page: 451-475
publication: Australian Tax Forum
status: public
title: Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average
type: journal_article
user_id: '68607'
volume: 35
year: '2020'
...
---
_id: '21416'
abstract:
- lang: eng
text: This article comprehensively reviews Australia’s corporate income tax complexity
as faced by multinational corporations (MNCs) and compares it to the average of
the remaining OECD countries. Building on unique survey data, I find that the
Australian tax code is considerably more complex than the OECD average, which
is mainly due to overly complex anti-avoidance legislation, such as regulations
on transfer pricing, general anti-avoidance or controlled foreign corporations
(CFC). In contrast, Australia’s tax framework, which covers processes and features
such as tax law enactment or tax audits, is close to the OECD average. A more
granular analysis yields further interesting insights. For example, excessive
details in the tax code and the time between the announcement of a tax law change
and its enactment turn out to be serious issues in Australia relative to the remaining
OECD countries.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
citation:
ama: Hoppe T. Tax Complexity in Australia - A Survey-Based Comparison to the
OECD Average. Vol No. 14.; 2020.
apa: Hoppe, T. (2020). Tax Complexity in Australia - A Survey-Based Comparison
to the OECD Average (Vol. No. 14).
bibtex: '@book{Hoppe_2020, series={TRR 266 Accounting for Transparency Working Paper
Series}, title={Tax Complexity in Australia - A Survey-Based Comparison to the
OECD Average}, volume={No. 14}, author={Hoppe, Thomas}, year={2020}, collection={TRR
266 Accounting for Transparency Working Paper Series} }'
chicago: Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison
to the OECD Average. Vol. No. 14. TRR 266 Accounting for Transparency Working
Paper Series, 2020.
ieee: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the
OECD Average, vol. No. 14. 2020.
mla: Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to
the OECD Average. Vol. No. 14, 2020.
short: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the
OECD Average, 2020.
date_created: 2021-03-09T08:51:55Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average
type: working_paper
user_id: '68607'
volume: No. 14
year: '2020'
...
---
_id: '21417'
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
- first_name: Felix
full_name: Siegel, Felix
last_name: Siegel
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Hoppe T, Schanz D, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. 2018 Global
MNC Tax Complexity Survey.; 2020. doi:10.52569/RPVO1003
apa: Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., & Sureth-Sloane,
C. (2020). 2018 Global MNC Tax Complexity Survey. https://doi.org/10.52569/RPVO1003
bibtex: '@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018
Global MNC Tax Complexity Survey}, DOI={10.52569/RPVO1003},
author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix
and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }'
chicago: Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm,
and Caren Sureth-Sloane. 2018 Global MNC Tax Complexity Survey, 2020. https://doi.org/10.52569/RPVO1003.
ieee: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane,
2018 Global MNC Tax Complexity Survey. 2020.
mla: Hoppe, Thomas, et al. 2018 Global MNC Tax Complexity Survey. 2020, doi:10.52569/RPVO1003.
short: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018
Global MNC Tax Complexity Survey, 2020.
date_created: 2021-03-09T08:56:59Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
doi: 10.52569/RPVO1003
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf
oa: '1'
status: public
title: 2018 Global MNC Tax Complexity Survey
type: report
user_id: '68751'
year: '2020'
...
---
_id: '21418'
abstract:
- lang: eng
text: This paper introduces an index that comprehensively measures the complexity
of countries’ corporate income tax systems faced by multinational corporations.
It builds on surveys of highly experienced tax consultants of the largest international
tax services networks. The index, called the Tax Complexity Index (TCI), is composed
of a tax code subindex covering tax regulations and a tax framework subindex covering
tax processes and features. For a sample of 100 countries, we find that tax complexity
varies considerably across countries, and tax code and framework complexity also
vary within countries. Among others, tax complexity is strongly driven by the
complexity of transfer pricing regulations in the tax code and tax audits in the
tax framework. When analyzing the associations with other country characteristics,
we identify different patterns. For example, with regard to GDP, we find a positive
association with tax code complexity and a negative association with tax framework
complexity, suggesting that highly economically developed countries tend to have
more complex tax codes and less complex frameworks. Overall, our tax complexity
measures can serve as valuable proxies in future research and supportive tools
for a variety of firm decisions and national and international tax policy discussions.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Measuring Tax Complexity Across
Countries: A Survey Study on MNCs. Vol No. 5.; 2020.'
apa: 'Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2020). Measuring
Tax Complexity Across Countries: A Survey Study on MNCs (Vol. No. 5).'
bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2020, series={TRR 266 Accounting
for Transparency Working Paper Series}, title={Measuring Tax Complexity Across
Countries: A Survey Study on MNCs}, volume={No. 5}, author={Hoppe, Thomas and
Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2020}, collection={TRR
266 Accounting for Transparency Working Paper Series} }'
chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol.
No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020.'
ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity
Across Countries: A Survey Study on MNCs, vol. No. 5. 2020.'
mla: 'Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey
Study on MNCs. Vol. No. 5, 2020.'
short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity
Across Countries: A Survey Study on MNCs, 2020.'
date_created: 2021-03-09T08:59:47Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs'
type: working_paper
user_id: '68607'
volume: No. 5
year: '2020'
...
---
_id: '21419'
abstract:
- lang: eng
text: This paper analyzes the association between tax complexity and foreign direct
investments (FDI) based on the newly developed Tax Complexity Index (TCI) and
its components. For a sample of 15,607 new foreign subsidiaries, we find no association
between total tax complexity, as proxied by the TCI, and the location probability.
When we decompose the TCI into tax code complexity and tax framework complexity,
we find opposing associations. Tax code complexity is positively related to the
location probability, while tax framework complexity is negatively related to
it. These associations are, for example, driven by the complexity of transfer
pricing and loss offset regulations in the tax code and the dimensions guidance,
audits, as well as filing and payments, in the tax framework. In additional analyses,
we find that the associations are sensitive to certain characteristics, such as
country-specific and firm-specific characteristics. For example, the positive
tax code association diminishes when tax rates are high. Overall, we are the first
to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity
for FDI and thereby enhance prior literature, which has primarily focused on the
costs of tax complexity.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Johannes
full_name: Voget, Johannes
last_name: Voget
citation:
ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C, Voget J. The Relation between
Tax Complexity and Foreign Direct Investments: Evidence Across Countries.
Vol No. 13.; 2020.'
apa: 'Hoppe, T., Schanz, D., Sturm, S., Sureth-Sloane, C., & Voget, J. (2020).
The Relation between Tax Complexity and Foreign Direct Investments: Evidence
Across Countries (Vol. No. 13).'
bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_Voget_2020, series={TRR 266 Accounting
for Transparency Working Paper Series}, title={The Relation between Tax Complexity
and Foreign Direct Investments: Evidence Across Countries}, volume={No. 13}, author={Hoppe,
Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget,
Johannes}, year={2020}, collection={TRR 266 Accounting for Transparency Working
Paper Series} }'
chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, and
Johannes Voget. The Relation between Tax Complexity and Foreign Direct Investments:
Evidence Across Countries. Vol. No. 13. TRR 266 Accounting for Transparency
Working Paper Series, 2020.'
ieee: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, and J. Voget, The Relation
between Tax Complexity and Foreign Direct Investments: Evidence Across Countries,
vol. No. 13. 2020.'
mla: 'Hoppe, Thomas, et al. The Relation between Tax Complexity and Foreign Direct
Investments: Evidence Across Countries. Vol. No. 13, 2020.'
short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation
between Tax Complexity and Foreign Direct Investments: Evidence Across Countries,
2020.'
date_created: 2021-03-09T09:01:35Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526177
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: 'The Relation between Tax Complexity and Foreign Direct Investments: Evidence
Across Countries'
type: working_paper
user_id: '68607'
volume: No. 13
year: '2020'
...
---
_id: '21422'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Sureth-Sloane C. Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem
in Deutschland. AWV-Informationen. 2020;(5):16-19.
apa: Sureth-Sloane, C. (2020). Steuerkomplexität als Standortfaktor. So komplex
ist das Steuersystem in Deutschland. AWV-Informationen, (5), 16–19.
bibtex: '@article{Sureth-Sloane_2020, title={Steuerkomplexität als Standortfaktor.
So komplex ist das Steuersystem in Deutschland}, number={5}, journal={AWV-Informationen},
author={Sureth-Sloane, Caren}, year={2020}, pages={16–19} }'
chicago: 'Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex
ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5 (2020):
16–19.'
ieee: C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das
Steuersystem in Deutschland,” AWV-Informationen, no. 5, pp. 16–19, 2020.
mla: Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist
das Steuersystem in Deutschland.” AWV-Informationen, no. 5, 2020, pp. 16–19.
short: C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
date_created: 2021-03-09T09:16:05Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '187'
issue: '5'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://www.awv-net.de/aktuelles/meldungen/steuerkomplexitaet-als-standortfaktor-so-komplex-ist-das-steuersystem-in-deutschland.html
oa: '1'
page: 16-19
publication: AWV-Informationen
status: public
title: Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland
type: journal_article
user_id: '68607'
year: '2020'
...
---
_id: '21432'
abstract:
- lang: eng
text: "Robots are becoming increasingly autonomous and more capable. Because of
a limited portable energy budget by e.g. batteries, and more demanding algorithms,
an efficient computation is of interest. Field Programmable Gate Arrays (FPGAs)
for example can provide fast and efficient processing and the Robot Operating
System (ROS) is a popular\r\nmiddleware used for robotic applications. The novel
ReconROS combines version 2 of the Robot Operating System with ReconOS, a framework
for integrating reconfigurable hardware. It provides a unified interface between
software and hardware. ReconROS is evaluated in this thesis by implementing a
Sobel filter as the video processing application, running on a Zynq-7000 series
System on Chip. Timing measurements were taken of execution and transfer times
and were compared to theoretical values. Designing the hardware implementation
is done by C code using High Level Synthesis and with the interface and functionality
provided by ReconROS. An important aspect is the publish/subscribe mechanism of
ROS. The Operating System interface functions for publishing and subscribing are
reasonably fast at below 10 ms for a 1 MB color VGA image. The main memory interface
performs well at higher data sizes, crossing 100 MB/s at 20 kB and increasing
to a maximum of around 150 MB/s. Furthermore, the hardware implementation introduces
consistency to the execution times and performs twice as fast as the software
implementation."
author:
- first_name: Luca-Sebastian
full_name: Henke, Luca-Sebastian
last_name: Henke
citation:
ama: Henke L-S. Evaluation of a ReconOS-ROS Combination Based on a Video Processing
Application.; 2020.
apa: Henke, L.-S. (2020). Evaluation of a ReconOS-ROS Combination based on a
Video Processing Application.
bibtex: '@book{Henke_2020, title={Evaluation of a ReconOS-ROS Combination based
on a Video Processing Application}, author={Henke, Luca-Sebastian}, year={2020}
}'
chicago: Henke, Luca-Sebastian. Evaluation of a ReconOS-ROS Combination Based
on a Video Processing Application, 2020.
ieee: L.-S. Henke, Evaluation of a ReconOS-ROS Combination based on a Video Processing
Application. 2020.
mla: Henke, Luca-Sebastian. Evaluation of a ReconOS-ROS Combination Based on
a Video Processing Application. 2020.
short: L.-S. Henke, Evaluation of a ReconOS-ROS Combination Based on a Video Processing
Application, 2020.
date_created: 2021-03-10T07:07:01Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '78'
language:
- iso: eng
status: public
supervisor:
- first_name: Christian
full_name: Lienen, Christian
id: '60323'
last_name: Lienen
- first_name: Marco
full_name: Platzner, Marco
id: '398'
last_name: Platzner
title: Evaluation of a ReconOS-ROS Combination based on a Video Processing Application
type: bachelorsthesis
user_id: '60323'
year: '2020'
...
---
_id: '21438'
author:
- first_name: Segej
full_name: Japs, Segej
last_name: Japs
- first_name: Aschot
full_name: Kharatyan, Aschot
last_name: Kharatyan
- first_name: Lydia
full_name: Kaiser, Lydia
last_name: Kaiser
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Japs S, Kharatyan A, Kaiser L, Dumitrescu R. CONSENS 3D: Method for 3D-Environment
Driven Domain Knowledge Elicitaion and System Model Generation. In: Proceedings
of the 16th International Design Conference (DESIGN 2020). ; 2020.'
apa: 'Japs, S., Kharatyan, A., Kaiser, L., & Dumitrescu, R. (2020). CONSENS
3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model
Generation. In Proceedings of the 16th International Design Conference (DESIGN
2020). Cavtat.'
bibtex: '@inproceedings{Japs_Kharatyan_Kaiser_Dumitrescu_2020, title={CONSENS 3D:
Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model
Generation}, booktitle={Proceedings of the 16th International Design Conference
(DESIGN 2020)}, author={Japs, Segej and Kharatyan, Aschot and Kaiser, Lydia and
Dumitrescu, Roman}, year={2020} }'
chicago: 'Japs, Segej, Aschot Kharatyan, Lydia Kaiser, and Roman Dumitrescu. “CONSENS
3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model
Generation.” In Proceedings of the 16th International Design Conference (DESIGN
2020), 2020.'
ieee: 'S. Japs, A. Kharatyan, L. Kaiser, and R. Dumitrescu, “CONSENS 3D: Method
for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation,”
in Proceedings of the 16th International Design Conference (DESIGN 2020),
Cavtat, 2020.'
mla: 'Japs, Segej, et al. “CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge
Elicitaion and System Model Generation.” Proceedings of the 16th International
Design Conference (DESIGN 2020), 2020.'
short: 'S. Japs, A. Kharatyan, L. Kaiser, R. Dumitrescu, in: Proceedings of the
16th International Design Conference (DESIGN 2020), 2020.'
conference:
end_date: 2020-05-21
location: Cavtat
name: Design Society
start_date: 2020-05-18
date_created: 2021-03-10T09:55:40Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '563'
language:
- iso: eng
publication: Proceedings of the 16th International Design Conference (DESIGN 2020)
status: public
title: 'CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and
System Model Generation'
type: conference
user_id: '15782'
year: '2020'
...
---
_id: '21439'
author:
- first_name: Stefan
full_name: Pfeifer, Stefan
last_name: Pfeifer
- first_name: Tobias
full_name: Seidenberg, Tobias
last_name: Seidenberg
- first_name: Christoph
full_name: Jürgenhake, Christoph
last_name: Jürgenhake
- first_name: Harald
full_name: Anacker, Harald
last_name: Anacker
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Pfeifer S, Seidenberg T, Jürgenhake C, Anacker H, Dumitrescu R. Towards a
modular product architecture for electric ferries using Model- Based Systems Engineering.
In: Procedia Manufacturing. ; 2020.'
apa: Pfeifer, S., Seidenberg, T., Jürgenhake, C., Anacker, H., & Dumitrescu,
R. (2020). Towards a modular product architecture for electric ferries using Model-
Based Systems Engineering. In Procedia Manufacturing.
bibtex: '@inproceedings{Pfeifer_Seidenberg_Jürgenhake_Anacker_Dumitrescu_2020, title={Towards
a modular product architecture for electric ferries using Model- Based Systems
Engineering}, booktitle={Procedia Manufacturing}, author={Pfeifer, Stefan and
Seidenberg, Tobias and Jürgenhake, Christoph and Anacker, Harald and Dumitrescu,
Roman}, year={2020} }'
chicago: Pfeifer, Stefan, Tobias Seidenberg, Christoph Jürgenhake, Harald Anacker,
and Roman Dumitrescu. “Towards a Modular Product Architecture for Electric Ferries
Using Model- Based Systems Engineering.” In Procedia Manufacturing, 2020.
ieee: S. Pfeifer, T. Seidenberg, C. Jürgenhake, H. Anacker, and R. Dumitrescu, “Towards
a modular product architecture for electric ferries using Model- Based Systems
Engineering,” in Procedia Manufacturing, 2020.
mla: Pfeifer, Stefan, et al. “Towards a Modular Product Architecture for Electric
Ferries Using Model- Based Systems Engineering.” Procedia Manufacturing,
2020.
short: 'S. Pfeifer, T. Seidenberg, C. Jürgenhake, H. Anacker, R. Dumitrescu, in:
Procedia Manufacturing, 2020.'
conference:
end_date: 2020-11-13
start_date: 2020-11-11
date_created: 2021-03-10T10:00:26Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '563'
language:
- iso: eng
publication: Procedia Manufacturing
status: public
title: Towards a modular product architecture for electric ferries using Model- Based
Systems Engineering
type: conference
user_id: '15782'
year: '2020'
...
---
_id: '21440'
author:
- first_name: Carsten
full_name: Wiecher, Carsten
last_name: Wiecher
- first_name: Sergej
full_name: Japs, Sergej
last_name: Japs
- first_name: Lydia
full_name: Kaiser, Lydia
last_name: Kaiser
- first_name: Joel
full_name: Greenyer, Joel
last_name: Greenyer
- first_name: Carsten
full_name: Wolff, Carsten
last_name: Wolff
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Wiecher C, Japs S, Kaiser L, Greenyer J, Wolff C, Dumitrescu R. Scenarios
in the Loop: Integrated Requirements Analysis and Automotive System Validation.
In: ACM/IEEE 23rd International Conference on Model Driven Engineering Languages
and Systems (MODELS ’20 Companion). ; 2020.'
apa: 'Wiecher, C., Japs, S., Kaiser, L., Greenyer, J., Wolff, C., & Dumitrescu,
R. (2020). Scenarios in the Loop: Integrated Requirements Analysis and Automotive
System Validation. In ACM/IEEE 23rd International Conference on Model Driven
Engineering Languages and Systems (MODELS ’20 Companion).'
bibtex: '@inproceedings{Wiecher_Japs_Kaiser_Greenyer_Wolff_Dumitrescu_2020, title={Scenarios
in the Loop: Integrated Requirements Analysis and Automotive System Validation},
booktitle={ACM/IEEE 23rd International Conference on Model Driven Engineering
Languages and Systems (MODELS ’20 Companion)}, author={Wiecher, Carsten and Japs,
Sergej and Kaiser, Lydia and Greenyer, Joel and Wolff, Carsten and Dumitrescu,
Roman}, year={2020} }'
chicago: 'Wiecher, Carsten, Sergej Japs, Lydia Kaiser, Joel Greenyer, Carsten Wolff,
and Roman Dumitrescu. “Scenarios in the Loop: Integrated Requirements Analysis
and Automotive System Validation.” In ACM/IEEE 23rd International Conference
on Model Driven Engineering Languages and Systems (MODELS ’20 Companion),
2020.'
ieee: 'C. Wiecher, S. Japs, L. Kaiser, J. Greenyer, C. Wolff, and R. Dumitrescu,
“Scenarios in the Loop: Integrated Requirements Analysis and Automotive System
Validation,” in ACM/IEEE 23rd International Conference on Model Driven Engineering
Languages and Systems (MODELS ’20 Companion), 2020.'
mla: 'Wiecher, Carsten, et al. “Scenarios in the Loop: Integrated Requirements
Analysis and Automotive System Validation.” ACM/IEEE 23rd International Conference
on Model Driven Engineering Languages and Systems (MODELS ’20 Companion),
2020.'
short: 'C. Wiecher, S. Japs, L. Kaiser, J. Greenyer, C. Wolff, R. Dumitrescu, in:
ACM/IEEE 23rd International Conference on Model Driven Engineering Languages
and Systems (MODELS ’20 Companion), 2020.'
conference:
end_date: 2020-10-23
start_date: 2020-10-18
date_created: 2021-03-10T10:22:51Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '563'
language:
- iso: eng
publication: ACM/IEEE 23rd International Conference on Model Driven Engineering Languages
and Systems (MODELS ’20 Companion)
status: public
title: 'Scenarios in the Loop: Integrated Requirements Analysis and Automotive System
Validation'
type: conference
user_id: '15782'
year: '2020'
...
---
_id: '21441'
author:
- first_name: Jingye
full_name: Yee, Jingye
last_name: Yee
- first_name: Cheng Yee
full_name: Low, Cheng Yee
last_name: Low
- first_name: P.
full_name: Ong, P.
last_name: Ong
- first_name: WS
full_name: Soh, WS
last_name: Soh
- first_name: Fazah Akhtar
full_name: Hannapiah, Fazah Akhtar
last_name: Hannapiah
- first_name: NC
full_name: Zakaria, NC
last_name: Zakaria
- first_name: Sebastian
full_name: von Enzberg, Sebastian
last_name: von Enzberg
- first_name: Laban
full_name: Asmar, Laban
last_name: Asmar
- first_name: Roman
full_name: Dumitrescu, Roman
id: '16190'
last_name: Dumitrescu
citation:
ama: 'Yee J, Low CY, Ong P, et al. Verification of Mathematical Model for Upper
Limb Spasticity with Clinical Data. In: IOP Conference Series: Materials Science
and Engineering. ; 2020. doi:10.1088/1757-899x/824/1/012013'
apa: 'Yee, J., Low, C. Y., Ong, P., Soh, W., Hannapiah, F. A., Zakaria, N., … Dumitrescu,
R. (2020). Verification of Mathematical Model for Upper Limb Spasticity with Clinical
Data. In IOP Conference Series: Materials Science and Engineering. https://doi.org/10.1088/1757-899x/824/1/012013'
bibtex: '@inproceedings{Yee_Low_Ong_Soh_Hannapiah_Zakaria_von Enzberg_Asmar_Dumitrescu_2020,
title={Verification of Mathematical Model for Upper Limb Spasticity with Clinical
Data}, DOI={10.1088/1757-899x/824/1/012013},
booktitle={IOP Conference Series: Materials Science and Engineering}, author={Yee,
Jingye and Low, Cheng Yee and Ong, P. and Soh, WS and Hannapiah, Fazah Akhtar
and Zakaria, NC and von Enzberg, Sebastian and Asmar, Laban and Dumitrescu, Roman},
year={2020} }'
chicago: 'Yee, Jingye, Cheng Yee Low, P. Ong, WS Soh, Fazah Akhtar Hannapiah, NC
Zakaria, Sebastian von Enzberg, Laban Asmar, and Roman Dumitrescu. “Verification
of Mathematical Model for Upper Limb Spasticity with Clinical Data.” In IOP
Conference Series: Materials Science and Engineering, 2020. https://doi.org/10.1088/1757-899x/824/1/012013.'
ieee: 'J. Yee et al., “Verification of Mathematical Model for Upper Limb
Spasticity with Clinical Data,” in IOP Conference Series: Materials Science
and Engineering, 2020.'
mla: 'Yee, Jingye, et al. “Verification of Mathematical Model for Upper Limb Spasticity
with Clinical Data.” IOP Conference Series: Materials Science and Engineering,
2020, doi:10.1088/1757-899x/824/1/012013.'
short: 'J. Yee, C.Y. Low, P. Ong, W. Soh, F.A. Hannapiah, N. Zakaria, S. von Enzberg,
L. Asmar, R. Dumitrescu, in: IOP Conference Series: Materials Science and Engineering,
2020.'
conference:
end_date: 2019-08-29
start_date: 2019-08-29
date_created: 2021-03-10T10:28:52Z
date_updated: 2022-01-06T06:54:59Z
department:
- _id: '563'
doi: 10.1088/1757-899x/824/1/012013
language:
- iso: eng
publication: 'IOP Conference Series: Materials Science and Engineering'
status: public
title: Verification of Mathematical Model for Upper Limb Spasticity with Clinical
Data
type: conference
user_id: '15782'
year: '2020'
...