@article{RichterBrunnerRichter2021,
  author    = {Richter, Eric and Brunner, Martin and Richter, Dirk},
  title     = {Teacher educators' task perception and its relationship to professional identity and teaching practice},
  series = {Teaching and teacher education : an international journal of research and studies},
  volume    = {101},
  journal   = {Teaching and teacher education : an international journal of research and studies},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {0742-051X},
  doi       = {10.1016/j.tate.2021.103303},
  pages     = {10},
  year      = {2021},
  abstract  = {We assessed teacher educators? task perception and investigated its relationship with components of their professional identity and their teaching practice. Using data from 145 teacher educators, two different task perceptions were found: transmitters and facilitators. Teacher educators who were categorized as facilitator tend to demonstrate higher levels of self-efficacy, job satisfaction, constructivist beliefs about teaching and learning and use more effective teaching strategies. The findings demonstrate that teaching practices of teacher educators are rooted in their professional identity. ? 2021 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).},
  language  = {en}
}
@misc{SchulzeBettBivouretal.2020,
  author    = {Schulze, Patricia S. C. and Bett, Alexander J. and Bivour, Martin and Caprioglio, Pietro and Gerspacher, Fabian M. and Kabakl{\i}, {\"O}zde Ş. and Richter, Armin and Stolterfoht, Martin and Zhang, Qinxin and Neher, Dieter and Hermle, Martin and Hillebrecht, Harald and Glunz, Stefan W. and Goldschmidt, Jan Christoph},
  title     = {25.1\% high-efficiency monolithic perovskite silicon tandem solar cell with a high bandgap perovskite absorber},
  series = {Postprints der Universit{\"a}t Potsdam : Mathematisch-Naturwissenschaftliche Reihe},
  journal   = {Postprints der Universit{\"a}t Potsdam : Mathematisch-Naturwissenschaftliche Reihe},
  number    = {7},
  issn      = {1866-8372},
  doi       = {10.25932/publishup-52566},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-525668},
  pages     = {12},
  year      = {2020},
  abstract  = {Monolithic perovskite silicon tandem solar cells can overcome the theoretical efficiency limit of silicon solar cells. This requires an optimum bandgap, high quantum efficiency, and high stability of the perovskite. Herein, a silicon heterojunction bottom cell is combined with a perovskite top cell, with an optimum bandgap of 1.68 eV in planar p-i-n tandem configuration. A methylammonium-free FA(0.75)Cs(0.25)Pb(I0.8Br0.2)(3) perovskite with high Cs content is investigated for improved stability. A 10\% molarity increase to 1.1 m of the perovskite precursor solution results in approximate to 75 nm thicker absorber layers and 0.7 mA cm(-2) higher short-circuit current density. With the optimized absorber, tandem devices reach a high fill factor of 80\% and up to 25.1\% certified efficiency. The unencapsulated tandem device shows an efficiency improvement of 2.3\% (absolute) over 5 months, showing the robustness of the absorber against degradation. Moreover, a photoluminescence quantum yield analysis reveals that with adapted charge transport materials and surface passivation, along with improved antireflection measures, the high bandgap perovskite absorber has the potential for 30\% tandem efficiency in the near future.},
  language  = {en}
}
@article{SchulzeBettBivouretal.2020,
  author    = {Schulze, Patricia S. C. and Bett, Alexander J. and Bivour, Martin and Caprioglio, Pietro and Gerspacher, Fabian M. and Kabakl{\i}, {\"O}zde Ş. and Richter, Armin and Stolterfoht, Martin and Zhang, Qinxin and Neher, Dieter and Hermle, Martin and Hillebrecht, Harald and Glunz, Stefan W. and Goldschmidt, Jan Christoph},
  title     = {25.1\% high-efficiency monolithic perovskite silicon tandem solar cell with a high bandgap perovskite absorber},
  series = {Solar RRL},
  volume    = {4},
  journal   = {Solar RRL},
  number    = {7},
  publisher = {John Wiley \& Sons, Inc.},
  address   = {New Jersey},
  pages     = {10},
  year      = {2020},
  abstract  = {Monolithic perovskite silicon tandem solar cells can overcome the theoretical efficiency limit of silicon solar cells. This requires an optimum bandgap, high quantum efficiency, and high stability of the perovskite. Herein, a silicon heterojunction bottom cell is combined with a perovskite top cell, with an optimum bandgap of 1.68 eV in planar p-i-n tandem configuration. A methylammonium-free FA(0.75)Cs(0.25)Pb(I0.8Br0.2)(3) perovskite with high Cs content is investigated for improved stability. A 10\% molarity increase to 1.1 m of the perovskite precursor solution results in approximate to 75 nm thicker absorber layers and 0.7 mA cm(-2) higher short-circuit current density. With the optimized absorber, tandem devices reach a high fill factor of 80\% and up to 25.1\% certified efficiency. The unencapsulated tandem device shows an efficiency improvement of 2.3\% (absolute) over 5 months, showing the robustness of the absorber against degradation. Moreover, a photoluminescence quantum yield analysis reveals that with adapted charge transport materials and surface passivation, along with improved antireflection measures, the high bandgap perovskite absorber has the potential for 30\% tandem efficiency in the near future.},
  language  = {en}
}
@article{BoucheFinleySchroetteretal.2016,
  author    = {Bouche, Nicolas and Finley, H. and Schroetter, I. and Murphy, M. T. and Richter, Philipp and Bacon, Roland and Contini, Thierry and Richard, J. and Wendt, Martin and Kamann, S. and Epinat, Benoit and Cantalupo, Sebastiano and Straka, Lorrie A. and Schaye, Joop and Martin, C. L. and Peroux, C. and Wisotzki, Lutz and Soto, K. and Lilly, S. and Carollo, C. M. and Brinchmann, Jarle and Kollatschny, W.},
  title     = {POSSIBLE SIGNATURES OF A COLD-FLOW DISK FROM MUSE USING A z similar to 1 GALAXY-QUASAR PAIR TOWARD SDSS J1422-0001},
  series = {The astrophysical journal : an international review of spectroscopy and astronomical physics},
  volume    = {820},
  journal   = {The astrophysical journal : an international review of spectroscopy and astronomical physics},
  publisher = {IOP Publ. Ltd.},
  address   = {Bristol},
  issn      = {0004-637X},
  doi       = {10.3847/0004-637X/820/2/121},
  pages     = {1872 -- 1882},
  year      = {2016},
  abstract  = {We use a background quasar to detect the presence of circumgalactic gas around a z = 0.91 low-mass star-forming galaxy. Data from the new Multi Unit Spectroscopic Explorer (MUSE) on the Very Large Telescope show that the galaxy has a dust-corrected star formation rate (SFR) of 4.7 +/- 2.0. M-circle dot yr(-1), with no companion down to 0.22 M-circle dot yr(-1) (5 sigma) within 240 h(-1) kpc ("30"). Using a high-resolution spectrum of the background quasar, which is fortuitously aligned with the galaxy major axis (with an azimuth angle alpha of only 15 degrees), we find, in the gas kinematics traced by low-ionization lines, distinct signatures consistent with those expected for a "cold-flow disk" extending at least 12 kpc (3 x R-1/2). We estimate the mass accretion rate M-in to be at least two to three times larger than the SFR, using the geometric constraints from the IFU data and the H (I) column density of log N-H (I)/cm(-2) similar or equal to 20.4 obtained from a Hubble Space Telescope/COS near-UV spectrum. From a detailed analysis of the low-ionization lines (e.g., Zn II, Cr II, Ti II, MnII, Si II), the accreting material appears to be enriched to about 0.4 Z(circle dot) (albeit with large uncertainties: log Z/Z(circle dot) = -0.4 +/- 0.4), which is comparable to the galaxy metallicity (12 + log O/H = 8.7 +/- 0.2), implying a large recycling fraction from past outflows. Blueshifted Mg II and Fe II absorptions in the galaxy spectrum from the MUSE data reveal the presence of an outflow. The Mg II and Fe II absorption line ratios indicate emission infilling due to scattering processes, but the MUSE data do not show any signs of fluorescent Fe II* emission.},
  language  = {en}
}
@article{GuberRichterWendt2018,
  author    = {Guber, Christoph Rudolf and Richter, Philipp and Wendt, Martin},
  title     = {Multiple origins for the DLA at zabs = 0.313 toward PKS 1127-145 indicated by a complex dust depletion pattern of Ca, Ti, and Mn},
  series = {Astronomy and astrophysics : an international weekly journal},
  volume    = {609},
  journal   = {Astronomy and astrophysics : an international weekly journal},
  publisher = {EDP Sciences},
  address   = {Les Ulis},
  issn      = {1432-0746},
  doi       = {10.1051/0004-6361/201730984},
  pages     = {9},
  year      = {2018},
  abstract  = {Aims: We aim to investigate the dust depletion properties of optically thick gas in and around galaxies and its origin we study in detail the dust depletion patterns of Ti, Mn, and Ca in the multi-component damped Lyman alpha (DLA) absorber at z(abs) = 0.313 toward the quasar PKS 1127-145. Methods: We performed a detailed spectral analysis of the absorption profiles of Ca II, Mn II, TIII, and Na I associated with the DLA toward PKS 1127-145, based on optical high-resolution data obtained with the UVES instrument at the Very Large Telescope. We obtained column densities and Doppler-parameters for the ions listed above and determine their gas-phase abundances, from which we conclude on their dust depletion properties. We compared the Ca and Ti depletion properties of this DLA with that of other DLAs. Results: One of the six analyzed absorption components (component 3) shows a striking underabundance of Ti and Mn in the gas-phase, indicating the effect of dust depletion for these elements and a locally enhanced dust-to-gas ratio. In this DLA and in other similar absorbers, the Mn II abundance follows that of Ti II very closely, implying that both ions are equally sensitive to the dust depletion effects. Conclusions: Our analysis indicates that the DLA toward PKS 1127 145 has multiple origins. With its narrow line width and its strong dust depletion, component 3 points toward the presence of a neutral gas disk from a faint LSB galaxy in front of PKS 1127 145, while the other, more diffuse and dust-poor, absorption components possibly are related to tidal gas features from the interaction between the various, optically confirmed galaxy-group members. In general, the Mn/Ca II ratio in sub-DLAs and DLAs possibly serves as an important indicator to discriminate between dust-rich and dust-poor in neutral gas in and around galaxies.},
  language  = {en}
}
@article{BoumaRichterWendt2021,
  author    = {Bouma, Sietske Jeltje Deirdre and Richter, Philipp and Wendt, Martin},
  title     = {The relation between Ly alpha absorbers and local galaxy filaments},
  series = {Astronomy and astrophysics : an international weekly journal},
  volume    = {647},
  journal   = {Astronomy and astrophysics : an international weekly journal},
  publisher = {EDP Sciences},
  address   = {Les Ulis},
  issn      = {0004-6361},
  doi       = {10.1051/0004-6361/202039786},
  pages     = {16},
  year      = {2021},
  abstract  = {Context. The intergalactic medium (IGM) is believed to contain the majority of baryons in the universe and to trace the same dark matter structure as galaxies, forming filaments and sheets. Ly alpha absorbers, which sample the neutral component of the IGM, have been extensively studied at low and high redshift, but the exact relation between Ly alpha absorption, galaxies, and the large-scale structure is observationally not well constrained.Aims. In this study, we aim at characterising the relation between Ly alpha absorbers and nearby over-dense cosmological structures (galaxy filaments) at recession velocities Delta v <= 6700 km s(-1) by using archival observational data from various instruments.Methods. We analyse 587 intervening Ly alpha absorbers in the spectra of 302 extragalactic background sources obtained with the Cosmic Origins Spectrograph (COS) installed on the Hubble Space Telescope (HST). We combine the absorption line information with galaxy data of five local galaxy filaments from the V8k catalogue.Results. Along the 91 sightlines that pass close to a filament, we identify 215 (227) Ly alpha absorption systems (components). Among these, 74 Ly alpha systems are aligned in position and velocity with the galaxy filaments, indicating that these absorbers and the galaxies trace the same large-scale structure. The filament-aligned Ly alpha absorbers have a similar to 90\% higher rate of incidence (d?/dz=189 for log N(HI) >= 13.2) and a slightly shallower column density distribution function slope (-beta=-1.47) relative to the general Ly alpha population at z=0, reflecting the filaments' matter over-density. The strongest Ly alpha absorbers are preferentially found near galaxies or close to the axis of a filament, although there is substantial scatter in this relation. Our sample of absorbers clusters more strongly around filament axes than a randomly distributed sample would do (as confirmed by a Kolmogorov-Smirnov test), but the clustering signal is less pronounced than for the galaxies in the filaments.},
  language  = {en}
}
@article{DonleRichter2006,
  author    = {Donle, Michaela and Richter, Martin},
  title     = {Neuordnung der {\"U}berwachung und der Finanzkontrolle in der {\"o}ffentlichen Verwaltung},
  isbn      = {3-89404-776-3},
  year      = {2006},
  language  = {de}
}
@article{Richter2004,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungen als Vertrauensg{\"u}ter},
  isbn      = {3-8006-3067-2},
  year      = {2004},
  language  = {de}
}
@article{RichterDoupnik2004,
  author    = {Richter, Martin and Doupnik, Timothy S.},
  title     = {The impact of culture on the interpretation of "in context" verbal probability expressions},
  issn      = {1542-6297},
  year      = {2004},
  abstract  = {We report in this paper, the results of an investigation of the effect of national culture on the interpretation of "in context" verbal probability expressions. We develop hypotheses with regard to the effect that the interaction of the accounting value of conservatism and the context in which probability expressions are used will have on accountants' interpretations of those expressions. We elicit information from U.S. and German professional accountants to test three hypotheses. We find significant differences between U.S. and German accountants in the interpretation of several verbal probability expressions. In most cases, the German accountants are more conservative; for ...},
  language  = {en}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Accrual Prinzip},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Außenpr{\"u}fung},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Bestandsrechnung},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Bet{\"a}tigungspr{\"u}fung},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Festwert},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Gemeiner Wert},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Jahresabschluss},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Realisationsprinzip},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Rechnungsabgrenzung},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Sonderr{\"u}cklage},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Wertberichtigungen},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@article{RichterDoupnik2003,
  author    = {Richter, Martin and Doupnik, Timothy S.},
  title     = {Interpretation of uncertainty expressions : a cross-national study},
  year      = {2003},
  abstract  = {This study investigates the effect of language-culture and linguistic translation on the interpretation of verbal uncertainty expressions found in International Accounting Standards. Data are collected from US Certified Public Accountants and German-speaking Wirtschaftspr{\"u}fer (chartered or certified accountants) to test three hypotheses. One group of German speakers evaluated uncertainty terms expressed in German and another group in English. The results indicate significant differences in interpretation across the three groups. Some differences are attributed to a language-culture effect and others to a translation effect, with the language-culture effect being more pervasive. These results raise the question of whether International Accounting Standards can be applied consistently across language- cultures.},
  language  = {en}
}
@article{RichterDonle2003,
  author    = {Richter, Martin and Donle, Michaela},
  title     = {Zusammenarbeit von Wissenschaft und Praxis in der Internen Revision},
  issn      = {0044-3816},
  year      = {2003},
  language  = {de}
}
@article{Richter2003,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fung doppischer Jahresabschl{\"u}sse von Gebietsk{\"o}rperschaften},
  isbn      = {3-7073-0262-8},
  year      = {2003},
  language  = {de}
}
@article{Richter2003,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungen als wissenschaftliche Untersuchungsprozesse - zur wissenschaftlichen und berufspraktischen Bedeutung des meßtheoretischen Ansatzes von Klaus von Wysocki},
  isbn      = {3-503-05988-1},
  year      = {2003},
  language  = {de}
}
@book{NeumannBrandtWardenbergBrodowskyetal.2008,
  author    = {Neumann, Martin and Brandt-Wardenberg, Henriette and Brodowsky, Kristin and Ebert, Daniel and Hose, Susanne and Junge, Katrin and Kappler, Anna and Karges, Melanie and Lehnert, Annette and Richter, Olivia and Schirrmeister, Sebastian and Solich, Raphaela and Thaele, Liisa and Trenkner, Christina and Tsch{\"o}pel, Sebastian and Unger, Katharina and Winkler, Anja and Zimmermann, Steven and Kirschke, Andreas and Ladusch, Manfred},
  title     = {Sorben (Wenden) - Eine Brandenburger Minderheit und ihre Thematisierung im Unterricht : Teil III: Krabat - Aspekte einer sorbischen Sage},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-27315},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2008},
  abstract  = {Die vorliegende Publikation f{\"a}llt ein wenig aus dem Rahmen der Reihe „Sorben (Wenden) - Eine Brandenburger Minderheit und ihre Thematisierung im Unterricht". Im Gegensatz zu den anderen Teilen widmet sie sich nur einem Gegenstand - dem Stoff der Krabat-Sagen. Damit richtet sie sich haupts{\"a}chlich an Lehrkr{\"a}fte im Fach Deutsch, wobei auch fach{\"u}bergreifende und F{\"a}cher verbindende Aspekte ber{\"u}cksichtigt werden. Die Krabat-Sage z{\"a}hlt vor allem in der Bearbeitung von Preußler zu den bekanntesten sorbischen Stoffen. Diese sorbischen Wurzeln werden allerdings nur selten thematisiert. Daher sind viele der vorliegenden Betrachtungen zu ausgew{\"a}hlten Aspekten auch als Anregungen zu verstehen, unter welchen Gesichtspunkten Krabat behandelt oder gar neu interpretiert und weiterentwickelt werden k{\"o}nnte. Diese Handreichung ist so konzipiert, dass sie je nach Interesse ausschnittweise gelesen werden kann: Auf einen {\"U}berblick {\"u}ber verschiedene Krabat-Bearbeitungen folgen Betrachtungen sorbischer Aspekte als auch M{\"o}glichkeiten einer Thematisierung {\"u}ber den Deutsch-Unterricht hinaus. Dabei wird auf M{\"o}glichkeiten einer Exkursion in die historische Krabat-Region in der Lausitz eingegangen. Es folgen Texte zu ausgew{\"a}hlten Einzelaspekten. Zudem enth{\"a}lt diese Publikation eine Zusammenstellung von verschiedenen Krabat-Materialien und Hinweise auf Unterrichtsprojekte zur Anregung, weiteren Vertiefung bzw. f{\"u}r den eigenen Unterrichtseinsatz.},
  language  = {de}
}
@book{Richter2022,
  author    = {Richter, Martin},
  title     = {Das Beteiligungsmanagement als Intermedi{\"a}r},
  series = {Beh{\"o}rden Spiegel. Schriftenreihe f{\"u}r die Verwaltungspraxis},
  journal   = {Beh{\"o}rden Spiegel. Schriftenreihe f{\"u}r die Verwaltungspraxis},
  publisher = {ProPress Verlagsgesellschaft mbH},
  address   = {Bonn},
  isbn      = {978-3-934401-65-5},
  pages     = {126},
  year      = {2022},
  language  = {de}
}
@misc{Richter1990,
  author    = {Richter, Martin},
  title     = {Die immateriellen Anlagewerte},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38947},
  year      = {1990},
  abstract  = {Inhalt: A. Begriff, Beispiele, Verh{\"a}ltnis zum fr{\"u}heren Recht B. Abgrenzung zu anderen Bilanzposten I. Abgrenzung zu den Sachanlagen II. Abgrenzung zum Gesch{\"a}ftswert und zu anderen Bilanzierungshilfen III. Abgrenzung zum Umlaufverm{\"o}gen IV. Abgrenzung zu den aktiven Rechnungsabgrenzungsposten C. Voraussetzungen der Aktivierung I. {\"U}bersicht II. Entgeltlicher Erwerb III. Erwerb von Dritten IV. Verm{\"o}gensgegenstand D. Bestandsnachweis E. Ausweis I. Vertikale Gliederung II. Horizontale Gliederung F. Bewertung I. Bewertung der Zug{\"a}nge II. Planm{\"a}ßige Abschreibungen III. Außerplanm{\"a}ßige Abschreibungen nach \S 253 II S. 3 HGB / sonstige (Mehr-) Abschreibungen nach \S\S 253 IV, 254 HGB / Beibehaltungswahlrecht und Zuschreibungen IV. Festbewertung G. Zusammenh{\"a}nge mit anderen Posten der Bilanz und GuV und mit Angaben im Anhang H. Pr{\"u}fung},
  language  = {de}
}
@misc{Richter1978,
  author    = {Richter, Martin},
  title     = {Die Stellung des Abschlußpr{\"u}fers im Entscheidungs- und Kontrollprozess der Aktiengesellschaft},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38960},
  year      = {1978},
  abstract  = {Der folgende Beitrag untersucht die rechtlichen und faktischen Beziehungen des Abschlußpr{\"u}fers zu den Organen der Aktiengesellschaft. Er kommt zu dem Ergebnis, daß die (Macht-)Stellung des Abschlußpr{\"u}fers nicht unbedingt die Publizit{\"a}tsziele gew{\"a}hrleistet, sondern daß alle Belastungen aus einem Konflikt mit der Unternehmensleitung von dem Berufsethos der verantwortlichen Wirtschaftspr{\"u}fer aufgefangen werden m{\"u}ssen, zumal auch extern ihre Stellung nur unzul{\"a}nglich abgesichert ist. Die Analyse schließt mit einem Katalog rechtspolitischer Alternativen. Die Vorschl{\"a}ge zielen darauf ab, den Einfluß des Vorstands auf die Pr{\"u}fungsdurchf{\"u}hrung so weit als m{\"o}glich auf seine Funktion als Auskunftsperson zu reduzieren, die Kommunikations- und Sozialbeziehungen des Abschlußpr{\"u}fers zum Aufsichtsrat und zur Hauptversammlung zu intensivieren und die Machtgrundlagen dieser Pr{\"u}fungsadressaten zu erweitern.},
  language  = {de}
}
@misc{Richter1978,
  author    = {Richter, Martin},
  title     = {Die Veranlassung von Pr{\"u}fungen als Entscheidungsproblem},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38989},
  year      = {1978},
  abstract  = {Der folgende Beitrag behandelt (freiwillige) Pr{\"u}fungen als Investition. Er zeigt auf, welche positiven und negativen Wirkungen mit Pr{\"u}fungen verbunden sein k{\"o}nnen und welche Schwierigkeiten besteben, diese Wirkungen zu prognostizieren und zu bewerten. Er kommt zu dem Ergebnis, daß die Anwendungsbedingungen f{\"u}r quantitative Entscheidungsmodelle im allgemeinen nicht erf{\"u}llbar sind. Statt Investitionsrecbnungsverfabren sollten deshalb Nutzwertanalysen verwandt werden, um die Entscheidung {\"u}ber die Durchf{\"u}hrung einer konkreten Pr{\"u}fung vorzubereiten. Diese sind der Problemstruktur von Pr{\"u}fungen angemessener; aber auch sie k{\"o}nnen die Subjektivit{\"a}t der Entscheidung nicht aufheben, sondern nur explizit darlegen. Der Beitrag untersucht abschließend einige Faktoren, die das Verhalten von Entscheidungstr{\"a}gem in solchen Entscheidungssituationen beeinflussen.},
  language  = {de}
}
@misc{Richter1979,
  author    = {Richter, Martin},
  title     = {Der Einsatz von Beratern in Probleml{\"o}sungsprozessen},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38974},
  year      = {1979},
  abstract  = {Die Dynamik der Umwelt l{\"a}ßt die Komplexit{\"a}t unternehmenspolitischer Entscheidungen weiterhin ansteigen. Die Unternehmen sehen sich deshalb zunehmend vor die Alternative gestellt, ob sie zur L{\"o}sung komplexer Probleme Berater hinzuziehen sollen. Diese Entscheidung ist mit einer hohen Unsicherheit verbunden, denn Berater werden gerade bei schlechtstrukturierten Problemen erwogen. Eine „rationale" L{\"o}sung wird zus{\"a}tzlich erschwert durch stark ausgepr{\"a}gte pers{\"o}nliche Motive, die f{\"u}r oder gegen eine Konsultation von Beratern sprechen. Deshalb sind quantitative Modelle, wie sie {\"u}blicherweise f{\"u}r den Fremdbezug von Leistungen empfohlen werden, wenig geeignet. Der Beitrag m{\"o}chte vielmehr die strukturierende Kraft systematischer Heuristiken aufzeigen, die auch dem hohen Konsensbedarf der Entscheidung besser gerecht werden.},
  language  = {de}
}
@misc{Richter1995,
  author    = {Richter, Martin},
  title     = {Steuern und Finanzierung},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38997},
  year      = {1995},
  abstract  = {Inhalt: I. Problemstellung 1. Die Relevanz von Steuern f{\"u}r die Finanzierung 2. Zur Entscheidungsneutralit{\"a}t von Steuern und zur Messung der Steuerbelastung 3. Finanzierungsrelevante Steuern II. Steuerliche Einfl{\"u}sse auf die Außenfinanzierung 1. Beteiligungs- bzw. Einlagen finanzierung versus langfristige Kreditfinanzierung 2. Kurzfristige versus langfristige Kreditfinanzierung 3. Gesellschafter-Fremdfinanzierung 4. Leasing (als Alternative zum fremdfinanzierten Kauf) III. Steuerliche Einfl{\"u}sse auf die Innenfinanzierung 1. Stille Selbstfinanzierung 2. Offene Selbstfinanzierung 3. R{\"u}ckstellungen, insbes. Pensionsr{\"u}ckstellungen IV. Finanzplanung und Steuern V. Empirische Relevanz von Steuern f{\"u}r Finanzierungsentscheidungen},
  language  = {de}
}
@misc{Richter1975,
  author    = {Richter, Martin},
  title     = {Die Sicherung der aktienrechtlichen Publizit{\"a}t durch ein Aktienamt},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-39193},
  year      = {1975},
  abstract  = {Inhalt: 1. Zum Begriff der Publizit{\"a}t 2. Die Interessenten an der Publizit{\"a}t der Aktiengesellschaften 3. Die Publizit{\"a}t nach dem Aktiengesetz 1965 - dargestellt an einigen Beispielen 4. Die Sicherung der Publizit{\"a}t durch den Abschlußpr{\"u}fer 5. Die Sicherung der Publizit{\"a}t durch Gerichte und Verwaltungsbeh{\"o}rden 6. Die Sicherung der Publizit{\"a}t durch die Aktion{\"a}re 7. Das Aktienamt als M{\"o}glichkeit zur Sicherung der Publizit{\"a}t},
  language  = {de}
}
@misc{Richter1990,
  author    = {Richter, Martin},
  title     = {Das Sachanlageverm{\"o}gen},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38908},
  year      = {1990},
  abstract  = {Inhalt: A. Vorbemerkungen B. Begriff und Abgrenzung I. Begriff des Anlageverm{\"o}gens und seine Bedeutung II. Abgrenzung zum Umlaufverm{\"o}gen III. Abgrenzung zu anderen Posten des Anlageverm{\"o}gens IV. Einzelfragen C. Bestandsnachweis I. Allgemeines Bestandsverzeichnis (Anlagenverzeichnis) II. Besondere Bestandsverzeichnisse III. Einzelfragen D. Ausweis I. Vertikale Gliederung II. Horizontale Gliederung (Anlagespiegel) III. Wertberichtigungen (indirekte Abschreibungen) E. Bewertung I. Verh{\"a}ltnis zum fr{\"u}heren Recht II. Bewertungsgrunds{\"a}tze und Rechtsformbesonderheiten III. Bewertung der Zug{\"a}nge IV. Ber{\"u}cksichtigung von Wertminderungen F. Zusammenh{\"a}nge mit anderen Posten der Bilanz und GuV, mit Angaben im Anhang sowie mit dem Lagebericht I. Vorbemerkung/Rechtsformbesonderheiten II. Zusammenh{\"a}nge mit anderen aktivischen Bilanzposten III. Zusammenh{\"a}nge mit Passiva und Haftungsverh{\"a}ltnissen IV. Zusammenh{\"a}nge mit Posten der GuV V. Zusammenh{\"a}nge mit Angaben im Anhang VI. Zusammenh{\"a}nge mit dem Lagebericht G. Pr{\"u}fung I. Vorbemerkungen II. Pr{\"u}fungsziele und Pr{\"u}fungstechnik III. Pr{\"u}fung des Internen Kontrollsystems IV. Pr{\"u}fung der Bestandsnachweise V. Pr{\"u}fung der Zug{\"a}nge VI. Pr{\"u}fung des Ausweises VII. Pr{\"u}fung der Abg{\"a}nge und der Ertr{\"a}ge und Verluste aus Anlagenabg{\"a}ngen VIII. Pr{\"u}fung der Abschreibungen IX. Pr{\"u}fung der Zuschreibungen X. Pr{\"u}fung der Angaben im Anhang},
  language  = {de}
}
@misc{Richter1990,
  author    = {Richter, Martin},
  title     = {Die Bilanzierungshilfen},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38924},
  year      = {1990},
  abstract  = {Inhalt: A. {\"U}bersicht B. Der derivative Gesch{\"a}ftswert (Unterschiedsbetrag nach \S 255 IV HGB) C. Der Verschmelzungsverlust (Verschmelzungsmehrwert) D. Die Aufwendungen f{\"u}r die Ingangsetzung und Erweiterung des Gesch{\"a}ftsbetriebs („Ingangsetzungskosten")},
  language  = {de}
}
@misc{Richter2002,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungsbereitschaft},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38829},
  year      = {2002},
  abstract  = {Inhalt: I. Begriff der Pr{\"u}fungsbereitschaft 1. Sachliche Vorbereitung 2. Personelle Vorbereitung II. Ziel und Bedeutung der Pr{\"u}fungsbereitschaft III. Maßnahmen zur Herstellung, Sicherung und F{\"o}rderung der Pr{\"u}fungsbereitschaft},
  language  = {de}
}
@article{HaslKretschmannRichteretal.2019,
  author    = {Hasl, Andrea and Kretschmann, Julia and Richter, Dirk and Voelkle, Manuel and Brunner, Martin},
  title     = {Investigating Core Assumptions of the "American Dream": Historical Related to Key Life Outcomes in Adulthood},
  series = {Psychology and aging},
  volume    = {34},
  journal   = {Psychology and aging},
  number    = {8},
  publisher = {American Psychological Association},
  address   = {Washington},
  issn      = {0882-7974},
  doi       = {10.1037/pag0000392},
  pages     = {1055 -- 1076},
  year      = {2019},
  abstract  = {The present study examines how historical changes in the U.S. socioeconomic environment in the 20th century may have affected core assumptions of the "American Dream." Specifically, the authors examined whether such changes modulated the extent to which adolescents' intelligence (IQ), their grade point average (GPA), and their parents' socioeconomic status (SES) could predict key life outcomes in adulthood about 20 years later. The data stemmed from two representative U.S. birth cohorts of 15- and 16-year-olds who were born in the early 1960s (N = 3,040) and 1980s (N = 3,524) and who participated in the National Longitudinal Surveys of Youth (NLSY). Cohort differences were analyzed with respect to differences in average relations by means of multiple and logistic regression and for specific points in each outcome distribution by means of quantile regressions. In both cohorts, IQ, GPA, and parental SES predicted important educational, occupational, and health-related life-outcomes about 20 years later. Across historical time, the predictive utility of adolescent IQ and parental SES remained stable for the most part. Yet, the combined effects of social-ecological and socioeconomic changes may have increased the predictive utility (that is, the regression weights) of adolescent GPA for educational, occupational, and health outcomes over time for individuals who were born in the 1980s. Theoretical implications concerning adult development, aging, and late life inequality are discussed. (PsycINFO Database Record.},
  language  = {en}
}
@article{SchmidtKasparRichter2008,
  author    = {Schmidt, Martin and Kaspar, R{\"u}diger and Richter, Torsten},
  title     = {Ergebnisse der Tagung des BFA Mykologie (NABU) 2006 in Linowsee bei Rheinsberg/Brandenburg},
  editor    = {Kummer, Volker},
  year      = {2008},
  language  = {de}
}
@article{Richter2008,
  author    = {Richter, Martin},
  title     = {Internationale Rechnungslegung, Urteilsbildung des Pr{\"u}fers, Qualit{\"a}t der Abschlusspr{\"u}fung und Erwartungsl{\"u}cke},
  isbn      = {978-3-7910- 2754-8},
  year      = {2008},
  language  = {de}
}
@article{Richter2009,
  author    = {Richter, Martin},
  title     = {Bibliografie der Internen Revision und betriebswirtschaftlichen Pr{\"u}fungslehre 1991 - 2008 : deutsch- und englischsprachige Literaturnachweise},
  series = {DIIR-Schriftenreihe},
  volume    = {39},
  journal   = {DIIR-Schriftenreihe},
  publisher = {Schmidt},
  address   = {Berlin},
  isbn      = {978-3-503-11217-3},
  pages     = {154 S.},
  year      = {2009},
  language  = {de}
}
@misc{Richter1994,
  author    = {Richter, Martin},
  title     = {Anlagespiegel},
  year      = {1994},
  language  = {de}
}
@misc{Richter1994,
  author    = {Richter, Martin},
  title     = {Inventur},
  year      = {1994},
  language  = {de}
}
@article{Richter1997,
  author    = {Richter, Martin},
  title     = {Entwicklungslinien, Nutzen und Grenzen der Forschung im Pr{\"u}fungswesen},
  year      = {1997},
  language  = {de}
}
@article{Richter1997,
  author    = {Richter, Martin},
  title     = {Die kommunale Rechnungspr{\"u}fung als Interne Revision?},
  series = {Studies in Auditing : Beitr{\"a}ge zur betriebswirtschaftlichen Pr{\"u}fungslehre},
  volume    = {1},
  journal   = {Studies in Auditing : Beitr{\"a}ge zur betriebswirtschaftlichen Pr{\"u}fungslehre},
  publisher = {Univ.},
  address   = {Potsdam},
  issn      = {1433-9394},
  pages     = {23 Bl.},
  year      = {1997},
  language  = {de}
}
@article{Richter1997,
  author    = {Richter, Martin},
  title     = {Empirische Untersuchungen in der deutschsprachigen Pr{\"u}fungslehre},
  year      = {1997},
  language  = {de}
}
@misc{Richter1997,
  author    = {Richter, Martin},
  title     = {Literaturdienst Interne Revision},
  year      = {1997},
  language  = {de}
}
@article{Richter1997,
  author    = {Richter, Martin},
  title     = {Theorie und Praxis der Wirtschaftspr{\"u}fung : Bericht {\"u}ber ein Symposium an der Universit{\"a}t Potsdam},
  year      = {1997},
  language  = {de}
}
@article{Richter1997,
  author    = {Richter, Martin},
  title     = {Theorie und Praxis der Wirtschaftspr{\"u}fung : Bericht {\"u}ber ein Symposium an der Universit{\"a}t Potsdam},
  year      = {1997},
  language  = {de}
}
@article{Richter1995,
  author    = {Richter, Martin},
  title     = {Gewinnrealisierung bei langfristiger Fertigung : zugleich ein Beitrag zur Diskussion um die internationale Harmonisierung der Rechnungslegung},
  isbn      = {3-7910-0865-X},
  year      = {1995},
  language  = {de}
}
@misc{Richter1995,
  author    = {Richter, Martin},
  title     = {Steuern und Finanzierung},
  year      = {1995},
  language  = {de}
}
@misc{Richter1998,
  author    = {Richter, Martin},
  title     = {Gesch{\"a}ftsjahr},
  year      = {1998},
  language  = {de}
}
@article{Richter1996,
  author    = {Richter, Martin},
  title     = {Gewinnrealisierung bei langfristiger Fertigung : zugleich ein Beitrag zur Diskussion um die internationale Harmonisierung der Rechnungslegung},
  isbn      = {3-7910-1026-3},
  year      = {1996},
  language  = {de}
}
@article{Richter1998,
  author    = {Richter, Martin},
  title     = {Gewinnrealisierung bei langfristiger Fertigung : zugleich ein Beitrag zur Diskussion um die internationale Harmonisierung der Rechnungslegung},
  isbn      = {3-7910-1247-9},
  year      = {1998},
  language  = {de}
}
@article{Richter1995,
  author    = {Richter, Martin},
  title     = {Kommunale Rechnungspr{\"u}fung in den neuen Bundesl{\"a}ndern : eine Bestandsaufnahme},
  year      = {1995},
  language  = {de}
}
@misc{Richter1991,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungsbereitschaft},
  isbn      = {3-7910-8036-9},
  year      = {1991},
  language  = {de}
}
@misc{Richter1991,
  author    = {Richter, Martin},
  title     = {Anhang, Pr{\"u}fung der Pflichtangaben zum Einzelabschluß},
  isbn      = {3-7910-8036-9},
  year      = {1991},
  language  = {de}
}
@misc{Richter1991,
  author    = {Richter, Martin},
  title     = {Audit Committees},
  isbn      = {3-7910-8036-9},
  year      = {1991},
  language  = {de}
}
@misc{Richter1998,
  author    = {Richter, Martin},
  title     = {Inventur},
  year      = {1998},
  language  = {de}
}
@article{Richter1998,
  author    = {Richter, Martin},
  title     = {Die kommunale Rechnungspr{\"u}fung als interne Revision?},
  year      = {1998},
  language  = {de}
}
@misc{Richter1998,
  author    = {Richter, Martin},
  title     = {Langfristige Fertigung},
  year      = {1998},
  language  = {de}
}
@misc{Richter1998,
  author    = {Richter, Martin},
  title     = {Rechnungsh{\"o}fe},
  year      = {1998},
  language  = {de}
}
@misc{Richter1998,
  author    = {Richter, Martin},
  title     = {Saldenbest{\"a}tigungen},
  year      = {1998},
  language  = {de}
}
@misc{Richter1994,
  author    = {Richter, Martin},
  title     = {Gesch{\"a}ftsjahr},
  year      = {1994},
  language  = {de}
}
@article{WendtHusserKamannetal.2017,
  author    = {Wendt, Martin and Husser, Tim-Oliver and Kamann, Sebastian and Monreal-Ibero, Ana and Richter, Philipp and Brinchmann, Jarle and Dreizler, Stefan and Weilbacher, Peter Michael and Wisotzki, Lutz},
  title     = {Mapping diffuse interstellar bands in the local ISM on small scales via MUSE 3D spectroscopy A pilot study based on globular cluster NGC 6397},
  series = {Astronomy and astrophysics : an international weekly journal},
  volume    = {607},
  journal   = {Astronomy and astrophysics : an international weekly journal},
  publisher = {EDP Sciences},
  address   = {Les Ulis},
  issn      = {1432-0746},
  doi       = {10.1051/0004-6361/201629816},
  pages     = {16},
  year      = {2017},
  abstract  = {Context. We map the interstellar medium (ISM) including the diffuse interstellar bands (DIBs) in absorption toward the globular cluster NGC6397 using VLT/MUSE. Assuming the absorbers are located at the rim of the Local Bubble we trace structures on the order of mpc (milliparsec, a few thousand AU). Aims. We aimed to demonstrate the feasibility to map variations of DIBs on small scales with MUSE. The sightlines defined by binned stellar spectra are separated by only a few arcseconds and we probe the absorption within a physically connected region. Methods. This analysis utilized the fitting residuals of individual stellar spectra of NGC6397 member stars and analyzed lines from neutral species and several DIBs in Voronoi-binned composite spectra with high signal-to-noise ratio (S/N). Results. This pilot study demonstrates the power of MUSE for mapping the local ISM on very small scales which provides a new window for ISM observations. We detect small scale variations in Na-I and K-I as well as in several DIBs within few arcseconds, or mpc with regard to the Local Bubble. We verify the suitability of the MUSE 3D spectrograph for such measurements and gain new insights by probing a single physical absorber with multiple sight lines.},
  language  = {en}
}
@article{Richter2002,
  author    = {Richter, Martin},
  title     = {Anhang, Pflichtangaben zum Einzelabschluß nach HGB},
  year      = {2002},
  language  = {de}
}
@article{Richter2002,
  author    = {Richter, Martin},
  title     = {Audit Committees},
  year      = {2002},
  language  = {en}
}
@article{Richter2002,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungsbereitschaft},
  year      = {2002},
  language  = {de}
}
@misc{Richter2002,
  author    = {Richter, Martin},
  title     = {Grunds{\"a}tze ordnungsm{\"a}ßiger Buchf{\"u}hrung},
  isbn      = {3-7890-6319-3},
  year      = {2002},
  language  = {de}
}
@article{RichterBahr2001,
  author    = {Richter, Martin and Bahr, Andreas},
  title     = {Ist das Wirtschaftspr{\"u}fer-Examen noch zeitgem{\"a}ß? : eine Notwendigkeit f{\"u}r {\"o}ffentliche Pr{\"u}fer},
  year      = {2001},
  language  = {de}
}
@article{RichterBahr2000,
  author    = {Richter, Martin and Bahr, Andreas},
  title     = {Ist das Wirtschaftspr{\"u}fer-Examen noch zeitgem{\"a}ß? : Alternativen und empirische Ergebnisse, Teil 1},
  year      = {2000},
  language  = {de}
}
@article{Richter2000,
  author    = {Richter, Martin},
  title     = {Das Examen zum Wirtschaftspr{\"u}fer : eine explorative empirische Untersuchung},
  isbn      = {3-7910-1633-4},
  year      = {2000},
  language  = {de}
}
@book{DoupnikRichter2000,
  author    = {Doupnik, Timothy S. and Richter, Martin},
  title     = {Interpretation of uncertainty expressions : a cross-national study},
  series = {Studies in Auditing : Beitr{\"a}ge zur betriebswirtschaftlichen Pr{\"u}fungslehre},
  volume    = {2},
  journal   = {Studies in Auditing : Beitr{\"a}ge zur betriebswirtschaftlichen Pr{\"u}fungslehre},
  publisher = {Univ.},
  address   = {Potsdam},
  issn      = {1433-9394},
  pages     = {37 S.},
  year      = {2000},
  language  = {en}
}
@article{Richter2000,
  author    = {Richter, Martin},
  title     = {Marketing der Pr{\"u}fungsfunktion und der Pr{\"u}fungsergebnisse : eine Notwendigkeit f{\"u}r {\"o}ffentliche Pr{\"u}fer},
  isbn      = {3-409-11580-3},
  year      = {2000},
  language  = {de}
}
@book{RichterPeemoeller2000,
  author    = {Richter, Martin and Peem{\"o}ller, Volker H.},
  title     = {Entwicklungstendenzen in der Internen Revision : Chancen f{\"u}r die unternehmensinterne {\"U}berwachung},
  series = {IIR-Forum},
  volume    = {2},
  journal   = {IIR-Forum},
  publisher = {E. Schmidt},
  address   = {Berlin},
  isbn      = {3-503-05822-2},
  pages     = {100 S.},
  year      = {2000},
  language  = {de}
}
@misc{Richter1999,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungswesen},
  year      = {1999},
  language  = {de}
}
@article{Richter1999,
  author    = {Richter, Martin},
  title     = {Der Pr{\"u}fer als Ver{\"a}nderer ("change agent") : eine abwegige Forderung aus dem Elfenbeinturm der Wissenschaft oder ein notwendiges Leitbild f{\"u}r Pr{\"u}fer und Pr{\"u}ferorgane in der {\"o}ffentlichen Verwaltung?},
  year      = {1999},
  language  = {de}
}
@article{Richter1999,
  author    = {Richter, Martin},
  title     = {State-of-the Art der Pr{\"u}fungsforschung : Bericht {\"u}ber ein Symposium der KPMG Universit{\"a}t Potsdam},
  year      = {1999},
  language  = {de}
}
@article{Richter1999,
  author    = {Richter, Martin},
  title     = {Konzeptioneller Bezugsrahmen f{\"u}r eine Theorie betriebswirtschaftlicher Pr{\"u}fungen},
  year      = {1999},
  language  = {de}
}
@misc{Richter1999,
  author    = {Richter, Martin},
  title     = {Jahresabschlußpr{\"u}fung},
  year      = {1999},
  language  = {de}
}
@misc{Richter1999,
  author    = {Richter, Martin},
  title     = {Interne Revision},
  year      = {1999},
  language  = {de}
}
@misc{StrassburgerRichterSonkajaervietal.2009,
  author    = {Straßburger, Martin and Richter, Wenke and Sonkaj{\"a}rvi, Hanna and Kossert, Thomas and S{\"u}ß, Karsten and Kaun, Mario and Edding, Sarah and Rischke, Janine and Kossert, Thomas and Ludwig, Ulrike},
  title     = {Milit{\"a}r und Gesellschaft in der Fr{\"u}hen Neuzeit},
  volume    = {13},
  number    = {2},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  organization    = {Arbeitskreis Milit{\"a}r und Gesellschaft in der Fr{\"u}hen Neuzeit e. V.},
  issn      = {1617-9722},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-37726},
  year      = {2009},
  abstract  = {Der Arbeitskreis Milit{\"a}r und Gesellschaft in der Fr{\"u}hen Neuzeit e. V. wurde im Fr{\"u}hjahr 1995 gegr{\"u}ndet. Er hat es sich zur Aufgabe gemacht, die Erforschung des Milit{\"a}rs im Rahmen der fr{\"u}hneuzeitlichen Geschichte zu bef{\"o}rdern und zugleich das Bewusstsein der Fr{\"u}hneuzeit-HistorikerInnen f{\"u}r die Bedeutung des Milit{\"a}rs in all seinen Funktionen zu wecken. Das Milit{\"a}r steht somit als soziale Gruppe selbst im Mittelpunkt der Aktivit{\"a}ten des Arbeitskreises, wird aber auch in seinen Wirkungen und Repr{\"a}sentationen thematisiert. Ziel ist es, die Rolle des Milit{\"a}rs als Teil der fr{\"u}hneuzeitlichen Gesellschaft umfassend herauszuarbeiten und zu w{\"u}rdigen. Insofern versteht der AMG seine Arbeit nicht nur als Beitrag zur Milit{\"a}rgeschichte, sondern vor allem als Beitrag zur Geschichte der Fr{\"u}hen Neuzeit insgesamt. Der Arbeitskreis bietet ein Diskussions- und Informations­forum durch die Organisation von Tagungen, die Herausgabe der Schriftenreihe ‚Herrschaft und soziale Systeme in der Fr{\"u}hen Neuzeit', die Zeitschrift ‚Milit{\"a}r und Gesellschaft in der Fr{\"u}hen Neuzeit' und die Mailingliste mil-fnz.},
  language  = {de}
}
@misc{Richter1977,
  author    = {Richter, Martin},
  title     = {Die Inkompatibilit{\"a}t von Jahresabschlußpr{\"u}fung und Unternehmensberatungen durch Wirtschaftspr{\"u}fer},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38958},
  year      = {1977},
  abstract  = {Inhalt: 1. Problemstellung 2. Auswirkungen von Unternehmensberatungen auf die faktische Unabh{\"a}ngigkeit 2.1. Die Gr{\"u}nde f{\"u}r eine Beeintr{\"a}chtigung der faktischen Unabh{\"a}ngigkeit 2.2. Einflußfaktoren f{\"u}r die Wahrscheinlichkeit und das Ausmaß einer Unabh{\"a}ngigkeitsbeeintr{\"a}chtigung 3. Auswirkungen von Unternehmensberatungen auf die wahrgenommene Unabh{\"a}ngigkeit 3.1 . Beschreibung der Untersuchung 3.2. Ergebnisse der Untersuchung 4. Schlußfolgerungen 4.1.Grundfragen zur Auslegung des Ausschlußtatbestandes Besorgnis der Befangenheit(\S49 WPO) 4 2. Konsequenzen f{\"u}r die Berufst{\"a}tigkeit des WP},
  language  = {de}
}
@misc{Richter1983,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungsbereitschaft},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-37963},
  year      = {1983},
  abstract  = {Inhalt: I. Begriff 1. Sachliche Vorbereitung 2. Personelle Vorbereitung 3. Psychologische Vorbereitung II. Ziel und Bedeutung III. Maßnahmen zur Herstellung, Sicherung und F{\"o}rderung der Pr{\"u}fungsbereitschaft},
  language  = {de}
}
@misc{Richter1982,
  author    = {Richter, Martin},
  title     = {Die Unterst{\"u}tzungsleistungen eines Unternehmens f{\"u}r eine gesetzlich vorgeschriebene Jahresabschlußpr{\"u}fung : Ergebnisse einer Fallstudie},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-39181},
  year      = {1982},
  abstract  = {Inhalt: 1. Problemstellung 1.1 Die Zusammensetzung der Kosten f{\"u}r eine gesetzlich vorgeschriebene Jahresabschlußpr{\"u}fung 1.2 Einflußfaktoren f{\"u}r die H{\"o}he der indirekten Pr{\"u}fungskosten 1.3 Zielsetzungen der Fallstudie 2. Beschreibung der Fallstudie 2.1 Charakterisierung des Unternehmens und der Pr{\"u}fung 2.2 Technik der Erhebung 2.3 Erhobene Daten 2.4 Abgrenzungsprobleme 2.5 Meßprobleme 3. Die Ergebnisse 3.1 Der zeitliche Umfang der Unterst{\"u}tzungsleistungen und die H{\"o}he der Kosten des Unternehmens 3.2 Art und H{\"a}ufigkeit der Unterst{\"a}tzungsleistungen 3.3 Die Verteilung der Unterst{\"u}tzungsleistungen auf die Pr{\"u}fungensphasen 3.4 Die Verteilung der Unterst{\"u}tzungsleistung innerhalb der Unternehmung 3.5 Die Verteilung der Unterst{\"u}tzungsleistungen auf die Pr{\"u}fer 4. Zusammenfassung und Schlußfolgerungen},
  language  = {de}
}
@article{HaslVoelkleKretschmannetal.2022,
  author    = {Hasl, Andrea and Voelkle, Manuel and Kretschmann, Julia and Richter, Dirk and Brunner, Martin},
  title     = {A dynamic structural equation approach to modeling wage dynamics and cumulative advantage across the lifespan},
  series = {Multivariate Behavioral Research},
  volume    = {58},
  journal   = {Multivariate Behavioral Research},
  number    = {3},
  publisher = {Routledge, Taylor \& Francis Group},
  address   = {Abingdon},
  issn      = {0027-3171},
  doi       = {10.1080/00273171.2022.2029339},
  pages     = {504 -- 525},
  year      = {2022},
  abstract  = {Wages and wage dynamics directly affect individuals' and families' daily lives. In this article, we show how major theoretical branches of research on wages and inequality-that is, cumulative advantage (CA), human capital theory, and the lifespan perspective-can be integrated into a coherent statistical framework and analyzed with multilevel dynamic structural equation modeling (DSEM). This opens up a new way to empirically investigate the mechanisms that drive growing inequality over time. We demonstrate the new approach by making use of longitudinal, representative U.S. data (NLSY-79). Analyses revealed fundamental between-person differences in both initial wages and autoregressive wage growth rates across the lifespan. Only 0.5\% of the sample experienced a "strict" CA and unbounded wage growth, whereas most individuals revealed logarithmic wage growth over time. Adolescent intelligence and adult educational levels explained substantial heterogeneity in both parameters. We discuss how DSEM may help researchers study CA processes and related developmental dynamics, and we highlight the extensions and limitations of the DSEM framework.},
  language  = {en}
}
@article{RichterWassermannZimmeretal.2004,
  author    = {Richter, Gudrun and Wassermann, J{\"u}rgen and Zimmer, Martin and Ohrnberger, Matthias},
  title     = {Correlation of seismic activity and fumarole temperature at the Mt. Merapi volcano (Indonesia) in 2000},
  issn      = {0377-0273},
  doi       = {10.1016/j.jvolgeores.2004.03.006},
  year      = {2004},
  abstract  = {In this paper we present densely sampled fumarole temperature data, recorded continuously at a high-temperature fumarole of Mt. Merapi volcano (Indonesia). These temperature time series are correlated with continuous records of rainfall and seismic waveform data collected at the Indonesian - German multi-parameter monitoring network. The correlation analysis of fumarole temperature and precipitation data shows a clear influence of tropical rain events on fumarole temperature. In addition, there is some evidence that rainfall may influence seismicity rates, indicating interaction of meteoric water with the volcanic system. Knowledge about such interactions is important, as lava dome instabilities caused by heavy-precipitation events may result in pyroclastic flows. Apart from the strong external influences on fumarole temperature and seismicity rate, which may conceal smaller signals caused by volcanic degassing processes, the analysis of fumarole temperature and seismic data indicates a statistically significant correlation between a certain type of seismic activity and an increase in fumarole temperature. This certain type of seismic activity consists of a seismic cluster of several high-frequency transients and an ultra-long-period signal (< 0.002 Hz), which are best observed using a broadband seismometer deployed at a distance of 600 m from the active lava dome. The corresponding change in fumarole temperature starts a few minutes after the ultra-long-period signal and simultaneously with the high-frequency seismic cluster. The change in fumarole temperature, an increase of 5 degreesC on average, resembles a smoothed step. Fifty-four occurrences of simultaneous high-frequency seismic cluster, ultra-long period signal and increase of fumarole temperature have been identified in the data set from August 2000 to January 2001. The observed signals appear to correspond to degassing processes in the summit region of Mt. Merapi. (C) 2004 Elsevier B.V. All rights reserved},
  language  = {en}
}
@article{BaralRoenschRichteretal.2022,
  author    = {Baral, Hans Otto and R{\"o}nsch, Peter and Richter, Udo and Urban, Alexander and Kruse, Julia and Bemmann, Martin and Kummer, Volker and Javier Valencia, Francisco and Huth, Wolfgang},
  title     = {Schroeteria decaisneana, S. poeltii, and Ciboria ploettneriana (Sclerotiniaceae, Helotiales, Ascomycota), three parasites on Veronica seeds},
  series = {Mycological progress : international journal of the German Mycological Society},
  volume    = {21},
  journal   = {Mycological progress : international journal of the German Mycological Society},
  number    = {1},
  publisher = {Springer},
  address   = {Berlin ; Heidelberg},
  issn      = {1617-416X},
  doi       = {10.1007/s11557-021-01742-4},
  pages     = {359 -- 407},
  year      = {2022},
  abstract  = {Ciboria ploettneriana, Schroeteria decaisneana, and S. poeltii produce morphologically very similar apothecia emerging from fallen stromatized seeds of Veronica spp., the former two on V. hederifolia agg. in temperate central Europe and S. poeltii on V. cymbalaria in mediterranean southern Europe. They are described and illustrated in detail based on fresh collections or moist chamber cultures of infected seeds. A key is provided to differentiate the three species from their teleomorphs. For the first time, connections between two teleomorphs and two Schroeteria anamorphs are reported. Members of the anamorph-typified genus Schroeteria are known as host-specific plant parasites that infect seeds of different Veronica spp. In earlier times, they were classified in the Ustilaginales (Basidiomycota), but since more than 30 years, they are referred to as false smut fungi producing smut-like chlamydospores, based on light microscopic and ultrastructural studies which referred them to the Sclerotiniaceae (Helotiales). During the present study, rDNA sequences were obtained for the first time from chlamydospores of Schroeteria bornmuelleri (on V. rubrifolia), S. decaisneana (on V. hederifolia), S. delastrina (generic type, on V. arvensis), and S. poeltii (on V. cymbalaria) and from apothecia of C. ploettneriana, S. decaisneana, and S. poeltii. As a result, the anamorph-teleomorph connection could be established for S. decaisneana and S. poeltii by a 100\% ITS similarity, whereas C. ploettneriana could not be connected to a smut-like anamorph. Ciboria ploettneriana in the here-redefined sense clustered in our combined phylogenetic analyses of ITS and LSU in relationship of Sclerotinia s.l., Botrytis, and Myriosclerotinia rather than Ciboria, but its placement was not supported. Its affiliation in Ciboria was retained until a better solution is found. Also Schroeteria poeltii clustered unresolved in this relationship but with a much higher molecular distance. The remaining three Schroeteria spp. formed a strongly supported monophyletic group, here referred to as "Schroeteria core clade", which clustered with medium to high support as a sister clade of Monilinia jezoensis, a member of the Monilinia alpina group of section Disjunctoriae. We observed ITS distances of 5-6.3\% among members of the Schroeteria core clade, but 13.8-14.7\% between this clade and S. poeltii, which appears to be correlated with the deviating chlamydospore morphology of S. poeltii. Despite its apparent paraphyly, Schroeteria is accepted here in a wide sense as a genus distinct from Monilinia, particularly because of its very special anamorphs. A comparable heterogeneity in rDNA analyses was observed in Monilinia and other genera of Sclerotiniaceae. Such apparent heterogeneity should be met with skepticism, however, because the inclusion of protein-coding genes in phylogenetic analyses resulted in a monophyletic genus Monilinia. More sclerotiniaceous taxa should be analysed for protein-coding genes in the future, including Schroeteria. Four syntype specimens of Ciboria ploettneriana in B were reexamined in the present study, revealing a mixture of the two species growing on V. hederifolia agg. Based on its larger ascospores in comparison with S. decaisneana, a lectotype is proposed for C. ploettneriana.},
  language  = {en}
}
@article{WisotzkiBaconBrinchmannetal.2018,
  author    = {Wisotzki, Lutz and Bacon, R. and Brinchmann, J. and Cantalupo, S. and Richter, Philipp and Schaye, J. and Schmidt, Kasper Borello and Urrutia, Tanya and Weilbacher, Peter Michael and Akhlaghi, M. and Bouche, N. and Contini, T. and Guiderdoni, B. and Herenz, E. C. and Inami, H. and Kerutt, Josephine Victoria and Leclercq, F. and Marino, R. A. and Maseda, M. and Monreal-Ibero, A. and Nanayakkara, T. and Richard, J. and Saust, R. and Steinmetz, Matthias and Wendt, Martin},
  title     = {Nearly all the sky is covered by Lyman-alpha emission around high-redshift galaxies},
  series = {Nature : the international weekly journal of science},
  volume    = {562},
  journal   = {Nature : the international weekly journal of science},
  number    = {7726},
  publisher = {Nature Publ. Group},
  address   = {London},
  issn      = {0028-0836},
  doi       = {10.1038/s41586-018-0564-6},
  pages     = {229 -- 232},
  year      = {2018},
  abstract  = {Galaxies are surrounded by large reservoirs of gas, mostly hydrogen, that are fed by inflows from the intergalactic medium and by outflows from galactic winds. Absorption-line measurements along the lines of sight to bright and rare background quasars indicate that this circumgalactic medium extends far beyond the starlight seen in galaxies, but very little is known about its spatial distribution. The Lyman-alpha transition of atomic hydrogen at a wavelength of 121.6 nanometres is an important tracer of warm (about 104 kelvin) gas in and around galaxies, especially at cosmological redshifts greater than about 1.6 at which the spectral line becomes observable from the ground. Tracing cosmic hydrogen through its Lyman-a emission has been a long-standing goal of observational astrophysics(1-3), but the extremely low surface brightness of the spatially extended emission is a formidable obstacle. A new window into circumgalactic environments was recently opened by the discovery of ubiquitous extended Lyman-alpha emission from hydrogen around high-redshift galaxies(4,5). Such measurements were previously limited to especially favourable systems(6-8) or to the use of massive statistical averaging(9,10) because of the faintness of this emission. Here we report observations of low-surface-brightness Lyman-alpha emission surrounding faint galaxies at redshifts between 3 and 6. We find that the projected sky coverage approaches 100 per cent. The corresponding rate of incidence (the mean number of Lyman-alpha emitters penetrated by any arbitrary line of sight) is well above unity and similar to the incidence rate of high-column-density absorbers frequently detected in the spectra of distant quasars(11-14). This similarity suggests that most circumgalactic atomic hydrogen at these redshifts has now been detected in emission.},
  language  = {en}
}
@article{RichterNuzaFoxetal.2017,
  author    = {Richter, Philipp and Nuza, S. E. and Fox, Andrew J. and Wakker, Bart P. and Lehner, N. and Ben Bekhti, Nadya and Fechner, Cora and Wendt, Martin and Howk, J. Christopher and Muzahid, S. and Ganguly, R. and Charlton, Jane C.},
  title     = {An HST/COS legacy survey of high-velocity ultraviolet absorption in the},
  series = {Astronomy and astrophysics : an international weekly journal},
  volume    = {607},
  journal   = {Astronomy and astrophysics : an international weekly journal},
  publisher = {EDP Sciences},
  address   = {Les Ulis},
  issn      = {1432-0746},
  doi       = {10.1051/0004-6361/201630081},
  pages     = {90},
  year      = {2017},
  abstract  = {Context. The Milky Way is surrounded by large amounts of diffuse gaseous matter that connects the stellar body of our Galaxy with its large-scale Local Group (LG) environment. Aims. To characterize the absorption properties of this circumgalactic medium (CGM) and its relation to the LG we present the so-far largest survey of metal absorption in Galactic high-velocity clouds (HVCs) using archival ultraviolet (UV) spectra of extragalactic background sources. The UV data are obtained with the Cosmic Origins Spectrograph (COS) onboard the Hubble Space Telescope (HST) and are supplemented by 21 cm radio observations of neutral hydrogen. Methods. Along 270 sightlines we measure metal absorption in the lines of Si II, Si III, C II, and C IV and associated H I 21 cm emission in HVCs in the velocity range vertical bar v(LSR)vertical bar = 100-500 km s(-1). With this unprecedented large HVC sample we were able to improve the statistics on HVC covering fractions, ionization conditions, small-scale structure, CGM mass, and inflow rate. For the first time, we determine robustly the angular two point correlation function of the high-velocity absorbers, systematically analyze antipodal sightlines on the celestial sphere, and compare the HVC absorption characteristics with that of damped Lyman alpha absorbers (DLAs) and constrained cosmological simulations of the LG (CLUES project).},
  language  = {en}
}
@article{SparreWhittinghamDamleetal.2022,
  author    = {Sparre, Martin and Whittingham, Joseph and Damle, Mitali and Hani, Maan H. and Richter, Philipp and Ellison, Sara L. and Pfrommer, Christoph and Vogelsberger, Mark},
  title     = {Gas flows in galaxy mergers},
  series = {Monthly notices of the Royal Astronomical Society},
  volume    = {509},
  journal   = {Monthly notices of the Royal Astronomical Society},
  number    = {2},
  publisher = {Oxford Univ. Press},
  address   = {Oxford},
  issn      = {1365-2966},
  doi       = {10.1093/mnras/stab3171},
  pages     = {2720 -- 2735},
  year      = {2022},
  abstract  = {In major galaxy mergers, the orbits of stars are violently perturbed, and gas is torqued to the centre, diluting the gas metallicity and igniting a starburst. In this paper, we study the gas dynamics in and around merging galaxies using a series of cosmological magnetohydrodynamical zoom-in simulations. We find that the gas bridge connecting the merging galaxies pre-coalescence is dominated by turbulent pressure, with turbulent Mach numbers peaking at values of 1.6-3.3. This implies that bridges are dominated by supersonic turbulence, and are thus ideal candidates for studying the impact of extreme environments on star formation. We also find that gas accreted from the circumgalactic medium (CGM) during the merger significantly contributes (27-51 percent) to the star formation rate (SFR) at the time of coalescence and drives the subsequent reignition of star formation in the merger remnant. Indeed, 19-53 percent of the SFR at z = 0 originates from gas belonging to the CGM prior the merger. Finally, we investigate the origin of the metallicity-diluted gas at the centre of merging galaxies. We show that this gas is rapidly accreted on to the Galactic Centre with a time-scale much shorter than that of normal star-forming galaxies. This explains why coalescing galaxies are not well-captured by the fundamental metallicity relation.},
  language  = {en}
}
@article{DamleSparreRichteretal.2022,
  author    = {Damle, Mitali and Sparre, Martin and Richter, Philipp and Hani, Maan H. and Nuza, Sebastian and Pfrommer, Christoph and Grand, Robert J. J. and Hoffman, Yehuda and Libeskind, Noam and Sorce, Jenny and Steinmetz, Mathias and Tempel, Elmo and Vogelsberger, Mark and Wang, Peng},
  title     = {Cold and hot gas distribution around the Milky-Way - M31 system in the HESTIA simulations},
  series = {Monthly notices of the royal astronomical society},
  volume    = {512},
  journal   = {Monthly notices of the royal astronomical society},
  publisher = {Oxford Univ. Press},
  address   = {Oxford},
  issn      = {0035-8711},
  doi       = {10.1093/mnras/stac663},
  pages     = {3717 -- 3737},
  year      = {2022},
  abstract  = {Recent observations have revealed remarkable insights into the gas reservoir in the circumgalactic medium (CGM) of galaxy haloes. In this paper, we characterise the gas in the vicinity of Milky Way and Andromeda analogues in the hestia (High resolution Environmental Simulations of The Immediate Area) suite of constrained Local Group (LG) simulations. The hestia suite comprise of a set of three high-resolution arepo-based simulations of the LG, run using the Auriga galaxy formation model. For this paper, we focus only on the 𝑧 = 0 simulation datasets and generate mock skymaps along with a power spectrum analysis to show that the distributions of ions tracing low-temperature gas (H i and Si iii) are more clumpy in comparison to warmer gas tracers (O vi, O vii and O viii). We compare to the spectroscopic CGM observations of M31 and low-redshift galaxies. hestia under-produces the column densities of the M31 observations, but the simulations are consistent with the observations of low-redshift galaxies. A possible explanation for these findings is that the spectroscopic observations of M31 are contaminated by gas residing in the CGM of the Milky Way.},
  language  = {en}
}
@article{HilscherBraunRichteretal.2009,
  author    = {Hilscher, Martin and Braun, Michael and Richter, Michael and Leininger, Andreas and G{\"o}ssel, Michael},
  title     = {X-tolerant test data compaction with accelerated shift registers},
  issn      = {0923-8174},
  doi       = {10.1007/s10836-009-5107-5},
  year      = {2009},
  abstract  = {Using the timing flexibility of modern automatic test equipment (ATE) test response data can be compacted without the need for additional X-masking logic. In this article the test response is compacted by several multiple input shift registers without feedback (NF-MISR). The shift registers are running on a k-times higher clock frequency than the test clock. For each test clock cycle only one out of the k outputs of each shift register is evaluated by the ATE. The impact of consecutive X values within the scan chains is reduced by a periodic permutation of the NF-MISR inputs. As a result, no additional external control signals or test set dependent control logic is required. The benefits of the proposed method are shown by the example of an implementation on a Verigy ATE. Experiments on three industrial circuits demonstrate the effectiveness of the proposed approach in comparison to a commercial DFT solution.},
  language  = {en}
}
@techreport{AdriaansGrieseAuspurgetal.2021,
  author    = {Adriaans, Jule and Griese, Florian and Auspurg, Katrin and Bledow, Nona and Bohmann, Sandra and Busemeyer, Marius R. and Delhey, Jan and Goebel, Jan and Groh-Samberg, Olaf and Heckhausen, Jutta and Hinz, Thomas and Kroh, Martin and Lengfeld, Holger and Lersch, Philipp M. and Liebig, Stefan and Richter, David and Sachweh, Patrick and Schupp, J{\"u}rgen and Schwerdt, Guido and Verwiebe, Roland},
  title     = {Dokumentation zum Entwicklungsprozess des Moduls Einstellungen zu sozialer Ungleichheit im SOEP (v38)},
  series = {SOEP survey papers, series B - survey reports (Methodenberichte)},
  volume    = {1071},
  journal   = {SOEP survey papers, series B - survey reports (Methodenberichte)},
  publisher = {Deutsches Institut f{\"u}r Wirtschaftsforschung (DIW)},
  address   = {Berlin},
  issn      = {2193-5580},
  pages     = {35},
  year      = {2021},
  abstract  = {Im Rahmen eines einj{\"a}hrigen Entwicklungsprozesses wurde das Fragebogenmodul "Einstellungen zu sozialer Ungleichheit" unter der Leitung der Infrastruktureinrichtung SOEP entwickelt und in der 38. Welle der Haupterhebung des Sozio-oekonomischen Panels erstmalig erhoben. Das finale Fragebogenmodul umfasst 43 Items zu den Themenbereichen Soziale Vergleiche, Soziale Mobilit{\"a}t, Sozialstaat und Nicht-materielle Ungleichheit. In der Tradition des SOEP als forschungsbasierte Infrastruktureinrichtung erfolgte die Fragebogenentwicklung in enger Zusammenarbeit mit externen Forschenden aus dem Bereich der Einstellungs- und Ungleichheitsforschung. Neben der etablierten Nutzung des SOEP Innovation Samples (SOEP-IS) f{\"u}r quantitative Pretests neu entwickelter Fragen kam erstmals ein kognitiver Pretest zum Einsatz. Der vorliegende Bericht dokumentiert den Entwicklungsprozess von der Konzeption bis zum finalen Fragebogen.},
  language  = {de}
}