TY - JOUR AU - Jakob, Eva Alexandra AU - Baum, Matthias AU - Huett, Pascal AU - Kabst, Rüdiger ID - 21213 IS - 3 JF - Organization & Environment TI - The Contextual Role of Regulatory Stakeholder Pressure in Proactive Environmental Strategies: An Empirical Test of Competing Theoretical Perspectives VL - 32 ER - TY - JOUR AU - Pasdzierny, Matthias AU - Röwenstrunk, Daniel AU - Schmidt, Dörte ID - 21244 JF - Die Musikforschung TI - Nationale Forschungsdateninfrastruktur, die Initiative NFDI4Culture und die Musikwissenschaft VL - Heft 3/2019 ER - TY - DATA AU - Altenhöner, Reinhard AU - Bicher, Katrin AU - Bracht, Christian AU - Brand, Ortrun AU - Blümel, Ina AU - Bulle, Klaus AU - Effinger, Maria AU - Hammes, Andrea AU - Hartmann, Thomas AU - Kailus, Angela AU - Kett, Jürgen AU - Pittroff, Sarah AU - Röwenstrunk, Daniel AU - Schelbert, Georg AU - Schmidt, Dörte AU - Schrade, Torsten AU - Simon, Holger AU - Taentzer, Gabriele AU - Veit, Joachim AU - Voß, Franziska AU - Walzel, Annika-Valeska AU - Wiermann, Barbara ID - 21246 TI - Fokusthemen und Aufgabenbereiche für eine Forschungsdateninfrastruktur zu materiellen und immateriellen Kulturgütern. Living Document der NFDI-Initiative NFDI4Culture. ER - TY - JOUR AU - Vogt, Sarah AU - Skjæret-Maroni, Nina AU - Neuhaus, Dorothee AU - Baumeister, Jochen ID - 21261 JF - International Journal of Medical Informatics SN - 1386-5056 TI - Virtual reality interventions for balance prevention and rehabilitation after musculoskeletal lower limb impairments in young up to middle-aged adults: A comprehensive review on used technology, balance outcome measures and observed effects ER - TY - JOUR AU - Mirbabaie, Milad AU - Bunker, D. AU - Stieglitz, S. ID - 21302 JF - Information Systems Frontiers TI - Who Sets the Tone? Determining the Impact of Convergence Behaviour Archetypes in Social Media Crisis Communication ER - TY - JOUR AU - Stieglitz, S. AU - Mirbabaie, Milad AU - Kroll, T. AU - Marx, J. ID - 21303 JF - Internet Research TI - ‘Silence’ as a Strategy during a Corporate Crisis - The Case of Volkswagen’s ‘Dieselgate’ ER - TY - JOUR AU - Mirbabaie, Milad AU - Marx, J. ID - 21304 JF - Behaviour & Information Technology TI - ‘Breaking’ News: Uncovering Sense-Breaking Patterns in Social Media Crisis Communication during the 2017 Manchester Bombing ER - TY - CONF AU - Mirbabaie, Milad AU - Hellmann, M. ID - 21323 T2 - Proceedings of the IFIP 8.2 OASIS Workshop on Post-Digitalization 2019 TI - Challenges and Opportunities of Artificial Intelligence for Incident Management ER - TY - CONF AU - Brünker, F. AU - Deitelhoff, F. AU - Mirbabaie, Milad ID - 21325 T2 - Proceedings of the 30th Australasian Conference on Information Systems TI - Collective Identity Formation on Instagram – Investigating the Social Movement Fridays for Future ER - TY - CONF AU - Mirbabaie, Milad AU - Fromm, J. ID - 21327 T2 - Proceedings of the Twenty-Seventh European Conference on Information Systems TI - Reducing the Cognitive Load of Decision-Makers in Emergency Management through Augmented Reality ER - TY - CONF AU - Kroll, T. AU - Paukstadt, U. AU - Kreidermann, K. AU - Mirbabaie, Milad ID - 21328 T2 - Proceedings of the Twenty-Seventh European Conference on Information Systems TI - Nudging People to save Energy in Smart Homes with Social Norms and Self-Commitment ER - TY - CONF AU - Mirbabaie, Milad AU - Marx, J. AU - Stieglitz, S. ID - 21330 T2 - Proceedings of the 14th International Conference on Wirtschaftsinformatik TI - 'Show Me Your People Skills' - Employing CEO Branding for Corporate Reputation Management in Social Media ER - TY - CONF AU - Fromm, J. AU - Mirbabaie, Milad AU - Stieglitz, S. ID - 21331 T2 - Proceedings of the 14th International Conference on Wirtschaftsinformatik TI - The Potential of Augmented Reality for Improving Occupational First Aid ER - TY - JOUR AU - Grauke, Reni AU - Schepper, Rahel AU - Rabeah, Jabor AU - Schoch, Roland AU - Bentrup, Ursula AU - Bauer, Matthias AU - Brückner, Angelika ID - 21364 JF - ChemCatChem SN - 1867-3880 TI - Impact of Al Activators on Structure and Catalytic Performance of Cr Catalysts in Homogeneous Ethylene Oligomerization – A Multitechnique in situ/operando Study ER - TY - GEN AU - Protte, Marius ID - 21371 TI - The effect of organizational support on whistleblowing behavior - An experimental analysis ER - TY - JOUR AB - There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a strategic interaction between all taxpayers: the more taxpayers optimize, the lower the optimization result as a consequence of the government tightening the tax law. The more taxpayers evade, the higher the risk of detection because of the tax agencies increasing the audit probability. It emerges that, in equilibrium, the population shares of optimizers and evaders are not interdependent; rather, they both increase to the detriment of the share of non-optimizing taxpayers. If the government reacts to changed optimization behavior with too large a delay, an equilibrium tax law cannot be reached. Tax codes should be updated rapidly in order to avoid a permanent change of the tax law, which is costly both for the legislator and the taxpayers facing legal uncertainty. AU - Lorenz, Johannes ID - 21424 JF - Journal of Evolutionary Economics TI - Population Dynamics of Tax Avoidance with Crowding Effects VL - 29 ER - TY - JOUR AU - Kittl, Maximilian AU - Lorenz, Johannes ID - 21425 IS - 18 JF - Deutsches Steuerrecht TI - Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel VL - 57 ER - TY - CHAP AB - This chapter examines the drivers of corporate income tax complexity for multinational corporations in South Africa. Based on unique data from a global survey of tax consultants which was conducted in 2016 by Hoppe et al, novel insights can be provided into the complexity of the South African tax system. The data enable a comparison of South Africa with the global mean of tax complexity, as well as with its major trade and investment partners. It is further possible to distinguish between different areas of tax complexity, ie, tax code complexity (complexity inherent in the different regulations of the tax code) and tax framework complexity (complexity that arises from the features and processes of a tax system). Frequent changes in tax regulations, ambiguity and interpretation, as well as record-keeping, are found to be the most important complexity drivers in the tax code of South Africa. The analysis further highlights that anti-avoidance provisions, such as transfer pricing and controlled foreign corporation rules, are perceived as most complex. With respect to tax framework complexity, the poor disclosure of audit selection criteria, the lack of experience or technical skills of tax officers in the audit process and problems associated with tax refunds appear to be serious concerns. Even though South Africa’s overall tax system complexity does not seem to differ very much from other related countries, a closer look into the details reveals a number of future challenges. AU - Hoppe, Thomas AU - Safaei, Reyhaneh AU - Singleton, Amanda AU - Sureth-Sloane, Caren ED - Evans, Chris ED - Franzsen, Riël ED - Stack, Elizabeth ID - 21426 SN - 978-1-920538-96-5 T2 - Tax Simplification - An African Perspective TI - Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey ER - TY - JOUR AB - Under the German Inheritance Tax and Gift Tax Act, the transfer of business assets can be exempted from taxation up to 100%. However, this exemption depends on the evolution of the company’s payroll, which is highly uncertain. We model the uncertain nature of payroll evolution using a Geometric Brownian motion. We obtain closed-form solutions for the expected effective exemption and for the expected effective tax rate. We find that the uncertainty effect is most pronounced for moderate negative and positive growth rates. Furthermore, higher uncertainty reduces the value of the effective tax exemption. Also, we find that the (partially progressive) German inheritance tax function by trend promotes standard exemption. The results enable tax planners to make an optimal choice between standard or full exemption and allow for calculating the expected tax burden. AU - Diller, Markus AU - Späth, Thomas AU - Lorenz, Johannes ID - 21427 IS - 5 JF - Journal of Business Economics TI - Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption VL - 89 ER - TY - JOUR AB - Current challenges in the automotive industry are the reduction of fuel consumption and the CO2 emissions of future car generations. These aims can be achieved by reducing the weight of the car, which further improves the driving dynamics. In most currently mass-produced cars, the body accounts for one of the largest parts by weight, and hence designing a lightweight car body assumes great importance for reducing fuel consumption and CO2 emissions. Extremely lightweight designs can be achieved by using purely composite materials, which are very light but also highly cost intensive and not yet suitable for large scale production due to the necessity of manual processing. A promising approach for the automated, large-scale production of lightweight car structures with a high stiffness to weight ratio is the combination of high strength steel alloys and CFRP prepregs in a special hybrid material/fiber metal laminate (FML) – which can be further processed by forming technologies such as deep drawing. In current research work at the Chair of Forming and Machining Technology (LUF) at the University of Paderborn, innovative manufacturing processes are being developed for the production of high strength automotive structural components made of fiber metal laminates. This paper presents the results of technological and numerical research that is currently being performed at the LUF into the forming of hybrid fiber metal laminates. This paper focuses on the results of basic research and the individual measures (tool, process and material design) necessary for achieving the desired part quality. AU - Heggemann, Thomas AU - Homberg, Werner ID - 21443 JF - Composite Structures SN - 0263-8223 TI - Deep drawing of fiber metal laminates for automotive lightweight structures ER - TY - CONF AB - This paper presents a new methodology by using a multiple coil array for energy transmission. The complex current strengths of the transmitting coil array are calculated by having the knowledge about of the mutual inductances and the symmetries of the transmitting coil array, so that its resulting magnetic field mainly penetrates only the receiving coil and is strongly attenuated outside. This method is used for an optimized wireless energy transmission but can also be implemented for other inductive applications. AU - Lange, Sven AU - Büker, Maik-Julian AU - Sievers, Denis AU - Hedayat, Christian AU - Förstner, Jens AU - Hilleringmann, Ulrich AU - Otto, Thomas ID - 21462 SN - 978-3-8007-4919-5 T2 - Smart Systems Integration; 13th International Conference and Exhibition on Integration Issues of Miniaturized Systems TI - Method of superposing a multiple driven magnetic field to minimize stray fields around the receiver for inductive wireless power transmission ER - TY - JOUR AU - Meschut, Gerson AU - Hein, David AU - Gerkens, Michael ID - 21508 JF - Procedia Manufacturing SN - 2351-9789 TI - Numerical simulation of high-speed joining of sheet metal structures ER - TY - CONF AU - Hein, David AU - Meschut, Gerson AU - Tümkaya, Gökhan ID - 21510 TI - Fatigue life investigation of resistance spot-welded dual-and complex-phase steels using the LWF-KS-II concept ER - TY - CONF AB - For the measurement of process data in bioreactors, very small wireless sensors are currently under development to replace the conventional rod probes. The so-called Sens-o-Spheres measure the temperature and in future the oxygen content and the pH of fluids. In order to evaluate the distribution of the measured values within the process, it is necessary to locate the wireless sensors. Because of the small size of the sphere (diameter 8 mm), inhomogeneous ambient media and the size of the reactor (less than 2 m), an inductive locating by magnetic fields with a frequency of f = 13.56 MHz is necessary. Since the behaviour of the magnetic field is very different from that of the electromagnetic wave, new locating methods are required, which are presented in this paper. AU - Lange, Sven AU - Schröder, Dominik AU - Hedayat, Christian AU - Otto, Thomas AU - Hilleringmann, Ulrich ID - 21524 KW - oxygen content KW - inhomogeneous ambient media KW - magnetic field KW - inductive locating method KW - miniaturized wireless sensors KW - inhomogeneous dielectrics KW - conventional rod probes KW - Sens-o-Spheres measure KW - frequency 13.56 MHz SN - 9781728110318 T2 - 2019 17th IEEE International New Circuits and Systems Conference (NEWCAS) TI - Inductive Locating Method to Locate Miniaturized Wireless Sensors within Inhomogeneous Dielectrics ER - TY - CONF AU - Graf-Schlattmann, Marcel AU - Meister, Dorothee M. AU - Oevel, Gudrun AU - Wilde, Melanie ID - 17329 T2 - Hochschulforum Digitalisierung (2019). Strategies Beyond Borders – Transforming Higher Education in a Digital Age. Book of Abstracts TI - Success Factors for the Consolidation and Anchoring of Digitalisation Projects ER - TY - CHAP AU - Graf-Schlattmann, Marcel AU - Meister, Dorothee M. AU - Oevel, Gudrun AU - Wilde, Melanie ED - Hafer, J. ID - 17330 T2 - Teilhabe an Bildung und Wissenschaft TI - Digitalisierungsstrategien auf dem Prüfstand – eine empirische Untersuchung auf Basis der Grounded-Theory-Methodologie an deutschen Hochschulen VL - 75 ER - TY - GEN AU - Oevel, Gudrun ID - 17332 TI - Stellungnahme der DFG-Kommission zur Evaluierung des Förderprogramms „Fachinformationsdienste für die Wissenschaft“ ER - TY - JOUR AU - Carmona, Josep AU - Engels, Gregor AU - Kumar, Akhil AU - Reichert, Manfred ID - 17339 JF - Information Systems SN - 0306-4379 TI - Special issue: Selected papers of BPM 2017 ER - TY - CONF AU - Engels, Gregor AU - Burgueno, Loli AU - Pretschner, Alexander AU - Voss, Sebastian AU - Chaudron, Michel AU - Kienzle, Jörg AU - Völter, Markus AU - Gérard, Sébastien AU - Zahedi, Mansooreh AU - Bousse, Erwan AU - Rensink, Arend AU - Polack, Fiona AU - Kappel, Gerti ID - 17342 SN - 9781728151250 TI - 2019 ACM/IEEE 22nd International Conference on Model Driven Engineering Languages and Systems Companion (MODELS-C) ER - TY - JOUR AU - Engels, Gregor AU - Becker, Christoph AU - Feenberg, Andrew AU - Ferrario, Maria Angela AU - Fitzpatrick, Geraldine ID - 17343 JF - Dagstuhl Reports 9(7) TI - Values in Computing (Dagstuhl Seminar 19291) ER - TY - JOUR AU - Thommes, Kirsten AU - Klabuhn, Janny ID - 17360 JF - Evidence-based HRM TI - Age and tenure diversity on the work floor: Evidence from a natural field experiment in production ER - TY - JOUR AU - Massmann, Melina AU - Meyer, Maurice AU - Dumitrescu, Roman AU - Enzberg, Sebastian von AU - Frank, Maximilian AU - Koldewey, Christian AU - Kühn, Arno AU - Reinhold, Jannik ID - 17392 JF - Procedia CIRP SN - 2212-8271 TI - Significance and Challenges of Data-driven Product Generation and Retrofit Planning ER - TY - JOUR AU - Koldewey, Christian AU - Reinhold, Jannik AU - Dumitrescu, Roman AU - Frank, Maximilian AU - Schweppe, Thomans AU - Melzer, Annegret ID - 17395 JF - ZWF Zeitschrift für wirtschaftlichen Fabrikbetrieb SN - 0947-0085 TI - Gestaltung hybrider Wertschöpfung und Arbeit im Kontext von Smart Services ER - TY - GEN AU - Koldewey, Christian AU - Dumitrescu, Roman ID - 17402 IS - 4 T2 - ServiceToday TI - Strategie als Erfolgsfaktor ER - TY - CONF AU - Koldewey, Christian AU - Evers, Hans Heinrich AU - Dumitrescu, Roman AU - Frank, Maximilian AU - Gausemeier, Jürgen AU - Reinhold, Jannik ED - Bitran, Ian ED - Conn, Stefan ED - Gernreich, Chris ED - Heber, Michelle ED - Huizingh, K.R.E. ED - Kokshagina, Olga ED - Torkkeli, Marko ED - Tynnhammar, Markus ID - 17403 T2 - Proceedings of The XXX ISPIM INNOVATION CONFERENCE TI - Development Process for Smart Service Strategies VL - 93 ER - TY - CONF AU - Frank, Maximilian AU - Rabe, Martin AU - Koldewey, Christian AU - Dumitrescu, Roman AU - Gausemeier, Jürgen AU - Hennig-Cardinal von Widdern, Nils AU - Reinhold, Jannik ID - 17404 T2 - Proceedings of the ISPIM connects TI - Classification-based Planning of Smart Service Portfolios ER - TY - CONF AU - Baswana, Surender AU - Gupta, Shiv AU - Tulsyan, Ayush ID - 17432 T2 - 44th International Symposium on Mathematical Foundations of Computer Science (MFCS 2019) TI - Fault Tolerant and Fully Dynamic DFS in Undirected Graphs: Simple Yet Efficient ER - TY - GEN AB - This paper introduces an index that captures the complexity of countries’ corporate income tax systems faced by multinational corporations. It is based 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 for the year 2016, we find that the level of tax complexity varies considerably across countries, while tax code and framework complexity also vary within countries. From a global perspective, tax complexity is strongly driven by the complexity of both 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 correlation patterns. For example, tax framework complexity is negatively associated with countries’ governance, suggesting that strongly governed countries tend to have less complex tax frameworks, while tax code complexity is positively associated with the statutory tax rate, indicating that high-tax countries tend to have more complex tax codes. However, none of the observed associa-tions are very strong. We conclude that tax complexity represents a distinct country charac-teristic and propose the use of our TCI and its subindices in future research. AU - Hoppe, Thomas AU - Schanz, Debora AU - Sturm, Susann AU - Sureth-Sloane, Caren ID - 17514 TI - Measuring Tax Complexity Across Countries: A Survey Study on MNCs ER - TY - JOUR AU - Merten, Marie-Luis AU - Seemann, Nina AU - Wever, Marcel Dominik ID - 17565 IS - 142 JF - Niederdeutsches Jahrbuch TI - Grammatikwandel digital-kulturwissenschaftlich erforscht. Mittelniederdeutscher Sprachausbau im interdisziplinären Zugriff ER - TY - CONF AB - Resolving distributed attacks benefits from collaboration between networks. We present three approaches for the same multi-domain defensive action that can be applied in such an alliance: 1) Counteract Everywhere, 2) Minimize Countermeasures, and 3) Minimize Propagation. First, we provide a formula to compute efficiency of a defense; then we use this formula to compute the efficiency of the approaches under various circumstances. Finally, we discuss how task execution order and timing influence defense efficiency. Our results show that the Minimize Propagation approach is the most efficient method when defending against the chosen attack. AU - Koning, Ralph AU - Polevoy, Gleb AU - Meijer, Lydia AU - de Laat, Cees AU - Grosso, Paola ID - 17667 KW - computer network security KW - multinetwork environments KW - multidomain defensive action KW - task execution order KW - timing influence defense efficiency KW - distributed attacks KW - collaborative security defence approach KW - minimize propagation approach KW - minimize countermeasure approach KW - counteract everywhere approach KW - Conferences KW - Cloud computing KW - Computer crime KW - Edge computing KW - Security KW - Defense Approaches KW - Multi-Domain Defense KW - Collaborative Defense KW - Defense Algorithms KW - Computer Networks SN - null T2 - 2019 6th IEEE International Conference on Cyber Security and Cloud Computing (CSCloud)/ 2019 5th IEEE International Conference on Edge Computing and Scalable Cloud (EdgeCom) TI - Approaches for Collaborative Security Defences in Multi Network Environments ER - TY - JOUR AB - Abstract Wenn akustische Signalverarbeitung mit automatisiertem Lernen verknüpft wird: Nachrichtentechniker arbeiten mit mehreren Mikrofonen und tiefen neuronalen Netzen an besserer Spracherkennung unter widrigsten Bedingungen. Von solchen Sensornetzwerken könnten langfristig auch digitale Sprachassistenten profitieren. AU - Haeb-Umbach, Reinhold ID - 17762 IS - 1 JF - forschung TI - Lektionen für Alexa \& Co?! VL - 44 ER - TY - GEN AU - N., N. ID - 17809 TI - Scalable Multi Objective Path Optimization for Multi-Laser Selective Laser Melting Scanning Systems ER - TY - BOOK AU - Graf-Schlattmann, Marcel AU - Meister, Dorothee M. AU - Oevel, Gudrun AU - Wilde, Melanie ID - 17914 TI - Digitaler Wandel als strategischer Transformationsprozess – zum allgemeinen und hochschulspezifischen Verständnis der Digitalisierung ER - TY - BOOK AU - Seng, Eva- Maria ID - 18704 TI - Museum – Exhibition - Cultural Heritage. Museum – Ausstellung- Kulturelles Erbe. Changing Perspectives from China to Europe. Blickwechsel zwischen China und Europa ER - TY - CHAP AU - Seng, Eva- Maria ID - 18780 T2 - Zhuangshi 7 TI - 乌尔姆设计学院:20 世纪50 至60 年代联邦德国工业设计的训练中心 - The Ulm School of Design: A Training Center for Industrial Design in the Federal Republic of Germany in the 1950/60s ER - TY - CHAP AU - Seng, Eva- Maria ID - 18781 T2 - Zhuangshi 11 TI - 包豪斯:20 世纪艺术、设计和建筑领域最具影响力的艺术学院 - Bauhaus: The Most Influential Art School in the Field of Arts, Design and Architecture in the 20th Century ER - TY - CHAP AU - Seng, Eva- Maria ID - 18782 T2 - Zhuangshi 6 TI - - “德国制造”——德意志制造联盟:20 世纪早期的德国工业设计、建筑设计与艺术院校改革 - ‘Made in Germany’- The German Werkbund: Industrial Design, Architecture and Art School Reform in the Early 20th Century ER - TY - JOUR AU - Seng, Eva- Maria ID - 18783 JF - Tsinghua Art Museum TAM 11 TI - The Museum ER - TY - CHAP AU - Seng, Eva- Maria AU - Saage, Richard ED - Illies, Christian ID - 18804 T2 - Bauen mit Sinn. Schritte zu einer Philosophie der Architektur TI - Geometrische Muster zwischen frühneuzeitlicher Utopie und russischer Avantgarde ER - TY - CHAP AU - Seng, Eva- Maria ID - 18819 T2 - „Genius loci“. Dombaumeistertagung Paderborn 23.-29. September 2018 TI - Kandidatur zum Bauhüttenwesen Die internationale für das immaterielle Kulturerbe der UNESCO ER -