TY - CHAP A1 - Golland, Alexander A1 - Baum, Michael A1 - Hamminger, Alexander A1 - Olbertz, Klaus T1 - Ein Überblick: Umsetzung der Datenschutz-Grundverordnung T2 - Das neue Datenschutzrecht in der Praxis des Steuerberaters Beitragssammlung N2 - Datenschutz und der 25.5.2018, wie ein Damoklesschwert scheinen beide Begriffe zurzeit im Raum zu stehe. Jeder weiß oder sollte zumindest um das Inkrafttreten der europäischen DSGVO am 25.5.2018 wissen. Viel wurde über wesentliche Neuerungen im Datenschutzrecht berichtet. Nicht zuletzt über gesteigerte organisatorische Anforderungen, Dokumentationspflichten und drohende Bußgelder. Doch was bedeuten diese Neuerungen ganz konkret für die Praxis des Steuerberaters? Anders als man vermuten könnte, werden die datenschutzrechtlichen Neuerungen nicht nur im Bereich der Kanzleiorganisation relevant. Auch im Steuerverwaltungsverfahren sieht sich der Steuerberater datenschutzrechtlichen Fragestellungen gegenüber, bspw. dann, wenn die Finanzbehörden bei der Verarbeitung der personenbezogenen Daten des Mandanten gegen die DSGVO verstoßen. Gleiches gilt in Bereichen des Beschäftigtendatenschutzes. Sowohl der Kanzleiinhaber selbst, als auch seine Arbeitgeber-Mandanten haben die Vorschriften des Beschäftigtendatenschutzes einzuhalten. Der Steuerberater benötigt datenschutzrechtliches Know How, welches unmittelbar seine tägliche Praxis betrifft. Andernfalls besteht das Risiko, dass dieser mit mehr Fragen, als Antworten zurück bleibt. KW - EUDSGVO KW - EU-DS-GVO KW - Datenschutz KW - Datenschutzrecht KW - Datenschutzgrundverordnung Y1 - 2018 SN - 978-3-482-67271-2 SP - 8 EP - 14 PB - NWB Verlag CY - Herne ER - TY - JOUR A1 - Golland, Alexander T1 - Umsetzung der Datenschutz-Grundverordnung – Neue Herausforderungen für Unternehmen JF - NWB Rechnungswesen - BBK N2 - Nach einem intensiven politischen Diskurs wurde im vergangenen Jahr die Datenschutz-Grundverordnung (DSGVO) verabschiedet. Die DSGVO ersetzt zum 25.5.2018 die bislang geltende, aus dem Jahre 1995 stammende Datenschutz-Richtlinie 95/46/EG. Die Novellierung des Datenschutzrechts bringt zahlreiche neue Anforderungen mit sich. Unternehmen sind daher gezwungen, sich auf die Änderungen einzustellen, ihre datenschutzrelevanten Prozesse im Hinblick auf die neuen Anforderungen zu überprüfen und bis zum Mai 2018 an der DSGVO auszurichten. Der Beitrag gibt einen kurzen Überblick über die zentralen Aspekte der Datenschutzreform und die damit einhergehenden Herausforderungen für Unternehmen. Y1 - 2018 SN - 0340-9848 IS - 1 SP - 35 EP - 39 ER - TY - CHAP A1 - Czarnecki, Christian ED - vom Brocke, Jan ED - Mendling, Jan T1 - Establishment of a central process governance organization combined with operational process improvements : Insights from a BPM Project at a leading telecommunications operator in the Middle East T2 - Business process management cases : digital innovation and business transformation in practice N2 - Because of customer churn, strong competition, and operational inefficiencies, the telecommunications operator ME Telco (fictitious name due to confidentiality) launched a strategic transformation program that included a Business Process Management (BPM) project. Major problems were silo-oriented process management and missing cross-functional transparency. Process improvements were not consistently planned and aligned with corporate targets. Measurable inefficiencies were observed on an operational level, e.g., high lead times and reassignment rates of the incident management process. Y1 - 2018 SN - 978-3-319-58306-8 SN - 978-3-319-58307-5 SN - 978-3-319-86372-6 U6 - http://dx.doi.org/10.1007/978-3-319-58307-5 N1 - Als Präsenzexemplar unter der Signatur 20 PZR 469-1 vorhanden. SP - 57 EP - 76 PB - Springer CY - Cham ER - TY - JOUR A1 - Baringhaus, Ludwig A1 - Gaigall, Daniel T1 - Efficiency comparison of the Wilcoxon tests in paired and independent survey samples JF - Metrika N2 - The efficiency concepts of Bahadur and Pitman are used to compare the Wilcoxon tests in paired and independent survey samples. A comparison through the length of corresponding confidence intervals is also done. Simple conditions characterizing the dominance of a procedure are derived. Statistical tests for checking these conditions are suggested and discussed. KW - Wilcoxon tests KW - Pitman efficiency KW - Bahadur efficiency KW - Length of confidence intervals KW - Kernel density estimator Y1 - 2018 U6 - http://dx.doi.org/10.1007/s00184-018-0661-4 SN - 1435-926X VL - 2018 IS - 81 SP - 891 EP - 930 PB - Springer CY - Berlin ER - TY - JOUR A1 - Butenweg, Christoph A1 - Marinković, Marko A1 - Kubalski, Thomas A1 - Fehling, Ekkehard A1 - Pfetzing, Thomas A1 - Meyer, Udo ED - Voss, Michael T1 - Auslegung von Stahlbetonrahmentragwerken mit Ausfachungen aus Ziegelmauerwerk (Teil 1) T1 - Design of reinforced concrete enclosures infilled with clay block masonry (Part 1) JF - Ziegelindustrie international : ZI = Brick and tile industry international N2 - Im Rahmen des europäischen Verbundprojekts INSYSME wurden von den deutschen Partnern die Systeme IMES und INODIS zur Verbesserung des seismischen Verhaltens von ausgefachten Stahlbetonrahmen entwickelt. Ziel beider Systeme ist es, Stahlbetonrahmen und Ausfachung zu entkoppeln, anstatt die Tragfähigkeit durch aufwendige und kostspielige zusätzliche Bewehrungseinlagen zu erhöhen. Erste Ergebnisse des Systems IMES für Belastungen in und senkrecht zu der Wandebene werden vorgestellt. N2 - Within the scope of the joint European project INSYSME, the German partners developed two systems - IMES and INODIS - for improving the seismic behaviour of masonry infilled reinforced concrete frames. The purpose of both systems is to decouple frame and infill instead of working to improve their load-bearing capacity by means of elaborate, expensive, supplementary reinforcing elements. Initial findings for the IMES system with regard to the loads acting in-plane and perpendicular to the wall plane (out-of-plane) are presented. Y1 - 2018 SN - 0341-0552 IS - 4 SP - 30 EP - 39 PB - Bauverlag BV GmbH CY - Gütersloh ER - TY - JOUR A1 - Butenweg, Christoph A1 - Marinković, Marko A1 - Kubalski, Thomas A1 - Fehling, Ekkehard A1 - Pfetzing, Thomas A1 - Meyer, Udo ED - Voss, Michael T1 - Auslegung von Stahlbetonrahmentragwerken mit Ausfachungen aus Ziegelmauerwerk (Teil 2) T1 - Design of reinforced concrete enclosures infilled with clay block masonry (Part 2) JF - Ziegelindustrie international : ZI = Brick and tile industry international N2 - Im Rahmen des europäischen Verbundprojekts INSYSME wurden von den deutschen Partnern die Systeme IMES und INODIS zur Verbesserung des seismischen Verhaltens von ausgefachten Stahlbetonrahmen entwickelt. Ziel beider Systeme ist es, Stahlbetonrahmen und Ausfachung zu entkoppeln, anstatt die Tragfähigkeit durch aufwendige und kostspielige zusätzliche Bewehrungseinlagen zu erhöhen. Erste Ergebnisse des Systems IMES für Belastungen in und senkrecht zu der Wandebene werden vorgestellt. N2 - Within the scope of the joint European project INSYSME, the German partners developed two systems - IMES and INODIS - for improving the seismic behaviour of masonry infilled reinforced concrete frames. The purpose of both systems is to decouple frame and infill instead of working to improve their load-bearing capacity by means of elaborate, expensive, supplementary reinforcing elements. Initial findings for the IMES system with regard to the loads acting in-plane and perpendicular to the wall plane (out-of-plane) are presented. Y1 - 2018 SN - 0341-0552 IS - 6 SP - 24 EP - 43 PB - Bauverlag BV GmbH CY - Gütersloh ER - TY - JOUR A1 - Ditzhaus, Marc A1 - Gaigall, Daniel T1 - A consistent goodness-of-fit test for huge dimensional and functional data JF - Journal of Nonparametric Statistics N2 - A nonparametric goodness-of-fit test for random variables with values in a separable Hilbert space is investigated. To verify the null hypothesis that the data come from a specific distribution, an integral type test based on a Cramér-von-Mises statistic is suggested. The convergence in distribution of the test statistic under the null hypothesis is proved and the test's consistency is concluded. Moreover, properties under local alternatives are discussed. Applications are given for data of huge but finite dimension and for functional data in infinite dimensional spaces. A general approach enables the treatment of incomplete data. In simulation studies the test competes with alternative proposals. KW - Cramér-von-Mises statistic KW - separable Hilbert space KW - huge dimensional data KW - functional data Y1 - 2018 U6 - http://dx.doi.org/10.1080/10485252.2018.1486402 SN - 1029-0311 VL - 30 IS - 4 SP - 834 EP - 859 PB - Taylor & Francis CY - Abingdon ER - TY - JOUR A1 - Baringhaus, Ludwig A1 - Gaigall, Daniel A1 - Thiele, Jan Philipp T1 - Statistical inference for L²-distances to uniformity JF - Computational Statistics N2 - The paper deals with the asymptotic behaviour of estimators, statistical tests and confidence intervals for L²-distances to uniformity based on the empirical distribution function, the integrated empirical distribution function and the integrated empirical survival function. Approximations of power functions, confidence intervals for the L²-distances and statistical neighbourhood-of-uniformity validation tests are obtained as main applications. The finite sample behaviour of the procedures is illustrated by a simulation study. KW - Integrated empirical distribution (survival) function KW - Goodness-of-fit tests for uniformity KW - Numerical inversion of Laplace transforms KW - Coverage probability KW - Equivalence test Y1 - 2018 U6 - http://dx.doi.org/10.1007/s00180-018-0820-0 SN - 1613-9658 VL - 2018 IS - 33 SP - 1863 EP - 1896 PB - Springer CY - Berlin ER - TY - JOUR A1 - Ketelhut, Maike A1 - Göll, Fabian A1 - Braunstein, Björn A1 - Albracht, Kirsten A1 - Abel, Dirk T1 - Comparison of different training algorithms for the leg extension training with an industrial robot JF - Current Directions in Biomedical Engineering N2 - In the past, different training scenarios have been developed and implemented on robotic research platforms, but no systematic analysis and comparison have been done so far. This paper deals with the comparison of an isokinematic (motion with constant velocity) and an isotonic (motion against constant weight) training algorithm. Both algorithms are designed for a robotic research platform consisting of a 3D force plate and a high payload industrial robot, which allows leg extension training with arbitrary six-dimensional motion trajectories. In the isokinematic as well as the isotonic training algorithm, individual paths are defined i n C artesian s pace by sufficient s upport p oses. I n t he i sotonic t raining s cenario, the trajectory is adapted to the measured force as the robot should only move along the trajectory as long as the force applied by the user exceeds a minimum threshold. In the isotonic training scenario however, the robot’s acceleration is a function of the force applied by the user. To validate these findings, a simulative experiment with a simple linear trajectory is performed. For this purpose, the same force path is applied in both training scenarios. The results illustrate that the algorithms differ in the force dependent trajectory adaption. KW - Rehabilitation Technology and Prosthetics KW - Surgical Navigation and Robotics Y1 - 2018 U6 - http://dx.doi.org/10.1515/cdbme-2018-0005 SN - 2364-5504 VL - 4 IS - 1 SP - 17 EP - 20 PB - De Gruyter CY - Berlin ER - TY - JOUR A1 - Werkhausen, Amelie A1 - Albracht, Kirsten A1 - Cronin, Neil J A1 - Paulsen, Gøran A1 - Bojsen-Møller, Jens A1 - Seynnes, Olivier R T1 - Effect of training-induced changes in achilles tendon stiffness on muscle-tendon behavior during landing JF - Frontiers in physiology N2 - During rapid deceleration of the body, tendons buffer part of the elongation of the muscle-tendon unit (MTU), enabling safe energy dissipation via eccentric muscle contraction. Yet, the influence of changes in tendon stiffness within the physiological range upon these lengthening contractions is unknown. This study aimed to examine the effect of training-induced stiffening of the Achilles tendon on triceps surae muscle-tendon behavior during a landing task. Twenty-one male subjects were assigned to either a 10-week resistance-training program consisting of single-leg isometric plantarflexion (n = 11) or to a non-training control group (n = 10). Before and after the training period, plantarflexion force, peak Achilles tendon strain and stiffness were measured during isometric contractions, using a combination of dynamometry, ultrasound and kinematics data. Additionally, testing included a step-landing task, during which joint mechanics and lengths of gastrocnemius and soleus fascicles, Achilles tendon, and MTU were determined using synchronized ultrasound, kinematics and kinetics data collection. After training, plantarflexion strength and Achilles tendon stiffness increased (15 and 18%, respectively), and tendon strain during landing remained similar. Likewise, lengthening and negative work produced by the gastrocnemius MTU did not change detectably. However, in the training group, gastrocnemius fascicle length was offset (8%) to a longer length at touch down and, surprisingly, fascicle lengthening and velocity were reduced by 27 and 21%, respectively. These changes were not observed for soleus fascicles when accounting for variation in task execution between tests. These results indicate that a training-induced increase in tendon stiffness does not noticeably affect the buffering action of the tendon when the MTU is rapidly stretched. Reductions in gastrocnemius fascicle lengthening and lengthening velocity during landing occurred independently from tendon strain. Future studies are required to provide insight into the mechanisms underpinning these observations and their influence on energy dissipation. KW - achilles tendon KW - energy absorption KW - energy dissipation KW - mechanical buffer KW - stiffness Y1 - 2018 U6 - http://dx.doi.org/10.3389/fphys.2018.00794 SN - 1664-042X IS - 9 PB - Frontiers Research Foundation CY - Lausanne ER -