TY - GEN A1 - Kaastra, Jelle S. A1 - Paerels, Frits B.S. A1 - Durret, Florence A1 - Schindler, Sabine A1 - Richter, Philipp T1 - Thermal radiation processes T2 - Postprints der Universität Potsdam : Mathematisch Naturwissenschaftliche Reihe N2 - We discuss the different physical processes that are important to understand the thermal X-ray emission and absorption spectra of the diffuse gas in clusters of galaxies and the warm-hot intergalactic medium. The ionisation balance, line and continuum emission and absorption properties are reviewed and several practical examples are given that illustrate the most important diagnostic features in the X-ray spectra. T3 - Zweitveröffentlichungen der Universität Potsdam : Mathematisch-Naturwissenschaftliche Reihe - 891 KW - atomic processes KW - radiation mechanisms: thermal KW - intergalactic medium KW - X-rays: general Y1 - 2020 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-436220 SN - 1866-8372 IS - 891 SP - 155 EP - 190 ER - TY - JOUR A1 - Esser, Günter A1 - Freyberger, H. J. A1 - Hoffmann, S. O. A1 - Hoyer, J. A1 - Richter, R. A1 - Harfst, T. T1 - Anpassung der Psychotherapie-Richtlinien zur Zulassung psychotherapeutischer Verfahren und Methoden Y1 - 2006 ER - TY - JOUR A1 - Richter, Martin A1 - Doupnik, Timothy S. T1 - The impact of culture on the interpretation of "in context" verbal probability expressions N2 - 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 ... Y1 - 2004 SN - 1542-6297 ER - TY - JOUR A1 - Richter, Martin A1 - Doupnik, Timothy S. T1 - Interpretation of uncertainty expressions : a cross-national study N2 - 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 Wirtschaftsprüfer (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. Y1 - 2003 ER - TY - BOOK A1 - Doupnik, Timothy S. A1 - Richter, Martin T1 - Interpretation of uncertainty expressions : a cross-national study T3 - Studies in Auditing : Beiträge zur betriebswirtschaftlichen Prüfungslehre Y1 - 2000 SN - 1433-9394 VL - 2 PB - Univ. CY - Potsdam ER -