@inproceedings{16035, author = {Striewe, Jan André and Grothe, R. and Kowatz, Jannik and Tröster, Thomas and Grundmeier, G. and Meschut, Gerson}, location = {Athen}, title = {{Design and Testing of Co-Cured Bonded CFRP-Steel Hybrids with Nanostructured Interfaces for Interlaminar Fracture Toughness}}, year = {2018}, } @inproceedings{21332, author = {Jung, A.-K. and Mirbabaie, Milad and Ross, B. and Stieglitz, S. and Neuberger, C. and Kapidzic, S.}, booktitle = {Proceedings of the 39th International Conference on Information Systems}, title = {{Information Diffusion between Twitter and Online Media}}, year = {2018}, } @article{3902, abstract = {All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments-for example, those triggered by the BEPS project-have given rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this article, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax consultants from 108 countries. Our results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. We also find evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, we develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.}, author = {Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, issn = { 0165-2826}, journal = {Intertax}, number = {8/9}, pages = {654--675}, publisher = {Kluwer Law International}, title = {{What are the Drivers of Tax Complexity for MNCs? Global Evidence}}, volume = {46}, year = {2018}, } @techreport{14907, abstract = {This study examines whether internal information quality (IIQ) is associated with firms’ external information quality (EIQ) and whether tax planning moderates this association. Based on the argument that higher internal information quality allows managers to convey higher quality information to market participants, I hypothesize and find a positive association between IIQ and EIQ. I then examine if tax planning, which prior literature shows affects external information quality due to proprietary costs of disclosure, attenuates this association. I find that the association between IIQ and EIQ is fully attenuated for firms with a high level of tax planning. A structural equation model that allows different elements of IIQ to covary and robustness tests corroborate my findings. Overall, my results imply that increased IIQ spills over to EIQ because managers convey higher quality internal information to market participants. However, proprietary costs resulting from a high level of tax planning appear to moderate this effect.}, author = {Osswald, Benjamin}, title = {{Corporate Tax Planning and Firms' Information Environment}}, volume = {No. 41}, year = {2018}, } @article{5009, abstract = {When analyzing the influence of taxation on agency conflicts between firm owners and managers, one can draw on theoretical principal–agent literature from various research fields. In recent years, this interdisciplinary research has grown significantly covering research with regards to optimal compensation, investment decisions, tax avoidance and transfer pricing while analyzing the effects of corporate income taxes, wage taxes, bonus taxes and shareholder taxes. Our paper provides a comprehensive review of analytical literature that studies the influence of taxation on agency conflicts between firm owners and managers. Above and beyond summarizing research findings, we discuss how taxes are commonly implemented in agency models, derive empirical predictions, and identify research gaps for future tax research.}, author = {Bauer, Thomas and Kourouxous, Thomas and Krenn, Peter}, journal = {Business Research}, number = {1}, pages = {33--76}, title = {{Taxation and Agency Conflicts between Firm Owners and Managers: A Review}}, volume = {11}, year = {2018}, } @misc{6595, author = {Feldmann, Nadine and Jurgelucks, Benjamin and Claes, Leander and Henning, Bernd}, title = {{Vollständige Charakterisierung von piezoelektrischen Scheiben mit Ringelektroden}}, year = {2018}, } @article{21899, author = {Rumlich, Dominik}, journal = {Zeitschrift für Erziehungswissenschaft}, number = {1}, pages = {29--48}, title = {{Englischnoten und globale englische Sprachkompetenz in bilingualen Zweigen}}, doi = {10.1007/s11618-017-0801-z}, volume = {21}, year = {2018}, } @inbook{21926, author = {Rumlich, Dominik and Hellenbrand, Johannes and Leutner, Detlev}, booktitle = {Flexibles Lernen mit digitalen Medien ermöglichen – Strategische Verankerung und Erprobungsfelder guter Praxis an der Universität Duisburg-Essen}, editor = {van Ackeren, Isabell and Kerres, Michael and Heinrichs, Sandrina}, pages = {143--152}, publisher = {Waxmann}, title = {{Entwicklung eines Online-Workshops zum „Lernen-Lernen“: Individualisiertes Lernen mit Moodle}}, year = {2018}, } @inbook{21921, author = {Fleckenstein, Johanna and Rumlich, Dominik and Möller, Jens}, booktitle = {Englisch unterrichten}, editor = {Heinz, Susanne and Riedel, Andréa and Rieder-Baulecke, Thomas}, pages = {256--274}, publisher = {Kallmeyer}, title = {{Bilingualer Sachfachunterricht}}, year = {2018}, } @article{21902, author = {Rumlich, Dominik}, journal = {Dutch Journal of Applied Linguistics}, number = {2}, pages = {264--273}, title = {{Current research on CLIL in the Netherlands: A discussion}}, doi = {10.1075/dujal.00003.rum}, volume = {7}, year = {2018}, } @article{21919, author = {Matz, Frauke and Rogge, Michael and Rumlich, Dominik}, journal = {Der Fremdsprachliche Unterricht Englisch}, number = {153}, pages = {12}, title = {{Sprechprüfungen: Kommentierte Auswahlbibliographie}}, volume = {28}, year = {2018}, } @article{21940, author = {Litzinger, Florian and Boninsegna, Lorenzo and Wu, Hao and Nüske, Feliks and Patel, Raajen and Baraniuk, Richard and Noé, Frank and Clementi, Cecilia}, issn = {1549-9618}, journal = {Journal of Chemical Theory and Computation}, pages = {2771--2783}, title = {{Rapid Calculation of Molecular Kinetics Using Compressed Sensing}}, doi = {10.1021/acs.jctc.8b00089}, year = {2018}, } @inproceedings{22126, author = {Brüggemann, J.P. and Risse, L. and Richard, H.A. and Kullmer, G.}, booktitle = {DVM - Bericht 403, Arbeitskreis: Additiv gefertigte Bauteile und Strukturen, Deutscher Verband für Materialforschung und -prüfung e.V.}, pages = {11--21}, title = {{Entwicklung von Optimierungsstrategien unter Ausnutzung des Potentials der additiven Fer-tigung}}, volume = {403}, year = {2018}, } @inproceedings{22145, abstract = {results clearly demonstrate the great potential of additive}, author = {Joy, T.D. and Brüggemann, J.P. and Kullmer, G.}, booktitle = {Procedia Structural Integrity}, pages = {in press}, title = {{Crack Growth Simulation with Adapcrack3D in 3D Structures under the influence of Temperature}}, year = {2018}, } @article{20473, author = {Heyward, OW and Rabello, LM and van der Woude, L and van den Akker-Scheek, I and Gokeler, A and van der Worp, H and Zwerver, J}, issn = {1440-2440}, journal = {J Sci Med Sport}, number = {7}, pages = {661--665}, title = {{The effect of load on Achilles tendon structure in novice runners.}}, doi = {10.1016/j.jsams.2017.11.007}, volume = {21}, year = {2018}, } @article{20485, author = {Needle, AR and Baumeister, Jochen and Farquahr, WB and Greaney, JL and Higginson, JL and Kaminski, TW and Swanik, CB}, journal = {Int J Neuroscience}, number = {5}, pages = {435--441}, title = {{The Relationship between Sensory Responses to Ankle Joint Loading and Corticomotor Excitability}}, volume = {128}, year = {2018}, } @inproceedings{20663, author = {An, YW and DiTrani Lobacz, A and Baumeister, Jochen and Swanik, CB}, number = {6S}, pages = {113}, title = {{Negative emotional stimuli increase neurocognitive processing in the brain}}, volume = {53}, year = {2018}, } @inproceedings{22296, author = {Salten, Alexander Heinrich Johannes and Maćkowiak, J. F. and Maćkowiak, J. and Kenig, Eugeny}, keyword = {PubList}, location = {Florenz}, publisher = {11th International Conference on Distillation and Absorption}, title = {{A novel approach to the modelling of transport phenomena in random packings}}, year = {2018}, } @article{22289, author = {Salten, Alexander Heinrich Johannes and Maćkowiak, Jan and Maćkowiak, Jerzy and Kenig, Eugeny}, journal = {Chemical Engineering Transactions}, pages = {349--354}, title = {{A Novel Approach to the Modelling of Transport Phenomena in Random Packings}}, doi = {10.3303/CET1869059}, volume = {69}, year = {2018}, } @article{22436, abstract = {Die Additive Fertigung eröffnet neue Freiheitsgrade in der Produktentwicklung. Unsicherheiten über die Wirtschaftlichkeit und Leistungsfähigkeit der aus der Konstruktion ableitbaren Fertigungstechnologieketten sind zu beachten. In diesem Beitrag wird eine Methode vorgestellt, welche die Anpassung einer bestehenden Konstruktionsmethode berücksichtigt und eine iterative Bewertung der Konstruktionsentscheidungen anhand von Technologieketten ermöglicht. Hiermit können die Potenziale der additiven Fertigungstechnologien zielgerichtet realisiert werden.}, author = {Jacob, Alexander and Künneke, Thomas and Lieneke, Tobias and Baumann, Tobias and Stricker, Nicole and Zimmer, Detmar and Lanza, Gisela}, journal = {ZWF Zeitschrift für wirtschaftlichen Fabrikbetrieb}, number = {11}, pages = {742--745}, publisher = {Carl Hanser Verlag}, title = {{Iterative Produktentwicklung und Produktionsplanung für die Additive Fertigung}}, doi = {https://doi.org/10.3139/104.112005}, volume = {113}, year = {2018}, }
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