@phdthesis{Bauer2004, author = {Bauer, Michael}, title = {Die Unabh{\"a}ngigkeit des Abschlusspr{\"u}fers im Zusammenhang mit dem gleichzeitigen Angebot von Beratungsleistungen beim Pr{\"u}fungsmandanten - eine empirische Analyse}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-14913}, school = {Universit{\"a}t W{\"u}rzburg}, year = {2004}, abstract = {Zahlreiche, zum Teil sehr spektakul{\"a}re Unternehmenszusammenbr{\"u}che - national (z.B. Holzmann, Bankgesellschaft Berlin) wie international (z.B. Enron, Worldcom) - in Verbindung mit Bilanzmanipulationen, haben den Berufsstand in eine schwere Vertrauenskrise gest{\"u}rzt. Vor allem der Zusammenbruch von Enron (vormals das siebtgr{\"o}ßte Unternehmen der USA) hat die internationale Wirtschaftspr{\"u}fung in großen Aufruhr versetzt. Nach Bekanntwerden des Enron-Skandals wurden weitere F{\"a}lle fragw{\"u}rdiger Bilanzierungspraktiken aufgedeckt, was in der {\"O}ffentlichkeit den Eindruck erweckte, dass es sich hierbei um keinen Einzelfall handelte, sondern dass erhebliche strukturelle Defizite vorliegen m{\"u}ssen. Diese Entwicklungen l{\"o}sten weltweit eine Reformdebatte aus, welche zahlreiche berufsst{\"a}ndische und gesetzliche Regulierungseingriffe, sowohl national als auch international, zur Folge hatte. Unter besonderem Handlungsdruck stand der Gesetzgeber in den USA. Im Sommer 2002 wurde der „Sarbanes-Oxley Act" verabschiedet, der stark regulierend in den Berufsstand eingreift. Die Kritik der {\"O}ffentlichkeit konzentriert sich dabei haupts{\"a}chlich auf das gleichzeitige Angebot von Pr{\"u}fungs- und Beratungsleistungen durch den amtierenden Abschlusspr{\"u}fer. Viele sehen dadurch die Unabh{\"a}ngigkeit des Abschlusspr{\"u}fers und damit die Glaubw{\"u}rdigkeit der Jahresabschlussinformationen gef{\"a}hrdet. Die Sicherung der Vertrauensw{\"u}rdigkeit stellt f{\"u}r die Qualit{\"a}t der Abschlusspr{\"u}fung eine existentielle Grundlage dar. Die Vorschriften zur Unabh{\"a}ngigkeit des Abschlusspr{\"u}fers wurden daraufhin versch{\"a}rft, zahlreiche Beratungsleistungen durch den Abschlusspr{\"u}fer gelten nun als unvereinbar mit gleichzeitiger Abschlusspr{\"u}fung. Auch in der Europ{\"a}ischen Union und in Deutschland wird heftig diskutiert, wie man das verloren gegangene Vertrauen der {\"O}ffentlichkeit wiedergewinnen kann. Vor dem Hintergrund dieser Reformdebatte muss die Frage gestellt werden, ob durch das gleichzeitige Angebot von Pr{\"u}fungs- und Beratungsleistungen die Unabh{\"a}ngigkeit des Abschlusspr{\"u}fers tats{\"a}chlich gef{\"a}hrdet ist, oder die eingeleiteten Maßnahmen der {\"O}ffentlichkeit lediglich Handlungsf{\"a}higkeit seitens des Gesetzgebers suggerieren sollen, um das Vertrauen in den Berufsstand schnellstm{\"o}glich wieder zur{\"u}ckzugewinnen. Aus wissenschaftlicher Sicht konnte eine Beeintr{\"a}chtigung der Unabh{\"a}ngigkeit des Abschlusspr{\"u}fers bisher weder theoretisch noch empirisch nachgewiesen werden. Einige Autoren kritisieren vor allem bei der amerikanischen Gesetzesinitiative, sie habe sich eher an der Meinung der {\"O}ffentlichkeit orientierte, ohne wirkliche Ursachenanalyse zu betreiben. Es ist jedoch ausdr{\"u}cklich nicht das Anliegen dieser Arbeit, das F{\"u}r und Wider einschl{\"a}giger gesetzlicher Regelungen bzw. interner Sicherungsmaßnahmen darzustellen und zu er{\"o}rtern. Die vorliegende Arbeit leistet einen Beitrag zur aktuellen Diskussion, indem ausf{\"u}hrlich untersucht wird, ob sich eine Gef{\"a}hrdung der Unabh{\"a}ngigkeit des Abschlusspr{\"u}fers im Zusammenhang mit dem gleichzeitigen Angebot von Pr{\"u}fungs- und Beratungsleistungen empirisch nachweisen l{\"a}sst oder nicht. Dabei werden zwei Ziele verfolgt: Zum einen werden bereits vorliegende empirische Studien zu dieser Problematik vorgestellt und diskutiert, zum anderen werden zwei eigene empirische Untersuchungen, welche auf agencytheoretischen Grund{\"u}berlegungen basieren, in die Diskussion eingebracht.}, subject = {Deutschland}, language = {de} } @article{AeschlimannBauerBayeretal.2012, author = {Aeschlimann, Martin and Bauer, Michael and Bayer, Daniela and Brixner, Tobias and Cunovic, Stefan and Fischer, Alexander and Melchior, Pascal and Pfeiffer, Walter and Rohmer, Martin and Schneider, Christian and Str{\"u}ber, Christian and Tuchscherer, Philip and Voronine, Dimitri V.}, title = {Optimal open-loop near-field control of plasmonic nanostructures}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-75256}, year = {2012}, abstract = {Optimal open-loop control, i.e. the application of an analytically derived control rule, is demonstrated for nanooptical excitations using polarization-shaped laser pulses. Optimal spatial near-field localization in gold nanoprisms and excitation switching is realized by applying a shift to the relative phase of the two polarization components. The achieved near-field switching confirms theoretical predictions, proves the applicability of predefined control rules in nanooptical light-matter interaction and reveals local mode interference to be an important control mechanism.}, subject = {Chemie}, language = {en} } @article{ManchiaAdliAkulaetal.2013, author = {Manchia, Mirko and Adli, Mazda and Akula, Nirmala and Arda, Raffaella and Aubry, Jean-Michel and Backlund, Lena and Banzato, Claudio E. M. and Baune, Bernhard T. and Bellivier, Frank and Bengesser, Susanne and Biernacka, Joanna M. and Brichant-Petitjean, Clara and Bui, Elise and Calkin, Cynthia V. and Cheng, Andrew Tai Ann and Chillotti, Caterina and Cichon, Sven and Clark, Scott and Czerski, Piotr M. and Dantas, Clarissa and Del Zompo, Maria and DePaulo, J. Raymond and Detera-Wadleigh, Sevilla D. and Etain, Bruno and Falkai, Peter and Fris{\´e}n, Louise and Frye, Mark A. and Fullerton, Jan and Gard, S{\´e}bastien and Garnham, Julie and Goes, Fernando S. and Grof, Paul and Gruber, Oliver and Hashimoto, Ryota and Hauser, Joanna and Heilbronner, Urs and Hoban, Rebecca and Hou, Liping and Jamain, St{\´e}phane and Kahn, Jean-Pierre and Kassem, Layla and Kato, Tadafumi and Kelsoe, John R. and Kittel-Schneider, Sarah and Kliwicki, Sebastian and Kuo, Po-Hsiu and Kusumi, Ichiro and Laje, Gonzalo and Lavebratt, Catharina and Leboyer, Marion and Leckband, Susan G. and L{\´o}pez Jaramillo, Carlos A. and Maj, Mario and Malafosse, Alain and Martinsson, Lina and Masui, Takuya and Mitchell, Philip B. and Mondimore, Frank and Monteleone, Palmiero and Nallet, Audrey and Neuner, Maria and Nov{\´a}k, Tom{\´a}s and O'Donovan, Claire and {\"O}sby, Urban and Ozaki, Norio and Perlis, Roy H. and Pfennig, Andrea and Potash, James B. and Reich-Erkelenz, Daniela and Reif, Andreas and Reininghaus, Eva and Richardson, Sara and Rouleau, Guy A. and Rybakowski, Janusz K. and Schalling, Martin and Schofield, Peter R. and Schubert, Oliver K. and Schweizer, Barbara and Seem{\"u}ller, Florian and Grigoroiu-Serbanescu, Maria and Severino, Giovanni and Seymour, Lisa R. and Slaney, Claire and Smoller, Jordan W. and Squassina, Alessio and Stamm, Thomas and Steele, Jo and Stopkova, Pavla and Tighe, Sarah K. and Tortorella, Alfonso and Turecki, Gustavo and Wray, Naomi R. and Wright, Adam and Zandi, Peter P. and Zilles, David and Bauer, Michael and Rietschel, Marcella and McMahon, Francis J. and Schulze, Thomas G. and Alda, Martin}, title = {Assessment of Response to Lithium Maintenance Treatment in Bipolar Disorder: A Consortium on Lithium Genetics (ConLiGen) Report}, series = {PLoS ONE}, volume = {8}, journal = {PLoS ONE}, number = {6}, doi = {10.1371/journal.pone.0065636}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-130938}, pages = {e65636}, year = {2013}, abstract = {Objective: The assessment of response to lithium maintenance treatment in bipolar disorder (BD) is complicated by variable length of treatment, unpredictable clinical course, and often inconsistent compliance. Prospective and retrospective methods of assessment of lithium response have been proposed in the literature. In this study we report the key phenotypic measures of the "Retrospective Criteria of Long-Term Treatment Response in Research Subjects with Bipolar Disorder" scale currently used in the Consortium on Lithium Genetics (ConLiGen) study. Materials and Methods: Twenty-nine ConLiGen sites took part in a two-stage case-vignette rating procedure to examine inter-rater agreement [Kappa (\(\kappa\))] and reliability [intra-class correlation coefficient (ICC)] of lithium response. Annotated first-round vignettes and rating guidelines were circulated to expert research clinicians for training purposes between the two stages. Further, we analyzed the distributional properties of the treatment response scores available for 1,308 patients using mixture modeling. Results: Substantial and moderate agreement was shown across sites in the first and second sets of vignettes (\(\kappa\) = 0.66 and \(\kappa\) = 0.54, respectively), without significant improvement from training. However, definition of response using the A score as a quantitative trait and selecting cases with B criteria of 4 or less showed an improvement between the two stages (\(ICC_1 = 0.71\) and \(ICC_2 = 0.75\), respectively). Mixture modeling of score distribution indicated three subpopulations (full responders, partial responders, non responders). Conclusions: We identified two definitions of lithium response, one dichotomous and the other continuous, with moderate to substantial inter-rater agreement and reliability. Accurate phenotypic measurement of lithium response is crucial for the ongoing ConLiGen pharmacogenomic study.}, language = {en} } @article{PfennigLeopoldBechdolfetal.2014, author = {Pfennig, Andrea and Leopold, Karolina and Bechdolf, Andreas and Correll, Christoph U. and Holtmann, Martin and Lambert, Martin and Marx, Carolin and Meyer, Thomas D. and Pfeiffer, Steffi and Reif, Andreas and Rottmann-Wolf, Maren and Schmitt, Natalie M. and Stamm, Thomas and Juckel, Georg and Bauer, Michael}, title = {Early specific cognitive-behavioural psychotherapy in subjects at high risk for bipolar disorders: study protocol for a randomised controlled trial}, series = {TRIALS}, volume = {15}, journal = {TRIALS}, number = {161}, issn = {1468-6694}, doi = {10.1186/1745-6215-15-161}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-116279}, year = {2014}, abstract = {Background: Bipolar disorders (BD) are among the most severe mental disorders with first clinical signs and symptoms frequently appearing in adolescence and early adulthood. The long latency in clinical diagnosis (and subsequent adequate treatment) adversely affects the course of disease, effectiveness of interventions and health-related quality of life, and increases the economic burden of BD. Despite uncertainties about risk constellations and symptomatology in the early stages of potentially developing BD, many adolescents and young adults seek help, and most of them suffer substantially from symptoms already leading to impairments in psychosocial functioning in school, training, at work and in their social relationships. We aimed to identify subjects at risk of developing BD and investigate the efficacy and safety of early specific cognitive-behavioural psychotherapy (CBT) in this subpopulation. Methods/Design: EarlyCBT is a randomised controlled multi-centre clinical trial to evaluate the efficacy and safety of early specific CBT, including stress management and problem solving strategies, with elements of mindfulness-based therapy (MBT) versus unstructured group meetings for 14 weeks each and follow-up until week 78. Participants are recruited at seven university hospitals throughout Germany, which provide in-and outpatient care (including early recognition centres) for psychiatric patients. Subjects at high risk must be 15 to 30 years old and meet the combination of specified affective symptomatology, reduction of psychosocial functioning, and family history for (schizo) affective disorders. Primary efficacy endpoints are differences in psychosocial functioning and defined affective symptomatology at 14 weeks between groups. Secondary endpoints include the above mentioned endpoints at 7, 24, 52 and 78 weeks and the change within groups compared to baseline; perception of, reaction to and coping with stress; and conversion to full BD. Discussion: To our knowledge, this is the first study to evaluate early specific CBT in subjects at high risk for BD. Structured diagnostic interviews are used to map the risk status and development of disease. With our study, the level of evidence for the treatment of those young patients will be significantly raised.}, language = {en} } @article{MarxSchindlerMoschetal.2016, author = {Marx, Gernot and Schindler, Achim W. and Mosch, Christoph and Albers, Joerg and Bauer, Michael and Gnass, Irmela and Hobohm, Carsten and Janssens, Uwe and Kluge, Stefan and Kranke, Peter and Maurer, Tobias and Merz, Waltraut and Neugebauer, Edmund and Quintel, Michael and Senninger, Norbert and Trampisch, Hans-Joachim and Waydhas, Christian and Wildenauer, Rene and Zacharowski, Kai and Eikermann, Michaela}, title = {Intravascular volume therapy in adults guidelines from the association of the scientific medical societies in Germany}, series = {European Journal of Anaesthesiology}, volume = {33}, journal = {European Journal of Anaesthesiology}, number = {7}, doi = {10.1097/EJA.0000000000000447}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-188223}, pages = {488-521}, year = {2016}, abstract = {No abstract available.}, language = {en} } @article{LeopoldBauerBechdolfetal.2020, author = {Leopold, Karolina and Bauer, Michael and Bechdolf, Andreas and Correll, Christoph U. and Holtmann, Martin and Juckel, Georg and Lambert, Martin and Meyer, Thomas D. and Pfeiffer, Steffi and Kittel-Schneider, Sarah and Reif, Andreas and Stamm, Thomas J. and Rottmann-Wolf, Maren and Mathiebe, Josephine and Kellmann, Eva L. and Ritter, Philipp and Kr{\"u}ger-{\"O}zg{\"u}rdal, Seza and Karow, Anne and Sondergeld, Lene-Marie and Roessner, Veit and Sauer, Cathrin and Pfennig, Andrea}, title = {Efficacy of cognitive-behavioral group therapy in patients at risk for serious mental illness presenting with subthreshold bipolar symptoms: Results from a prespecified interim analysis of a multicenter, randomized, controlled study}, series = {Bipolar Disorders}, volume = {22}, journal = {Bipolar Disorders}, number = {5}, doi = {10.1111/bdi.12894}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-215469}, pages = {517 -- 529}, year = {2020}, abstract = {Objective Most patients with bipolar disorders (BD) exhibit prodromal symptoms before a first (hypo)manic episode. Patients with clinically significant symptoms fulfilling at-risk criteria for serious mental illness (SMI) require effective and safe treatment. Cognitive-behavioral psychotherapy (CBT) has shown promising results in early stages of BD and in patients at high risk for psychosis. We aimed to investigate whether group CBT can improve symptoms and functional deficits in young patients at risk for SMI presenting with subthreshold bipolar symptoms. Method In a multicenter, randomized, controlled trial, patients at clinical risk for SMI presenting with subthreshold bipolar symptoms aged 15-30 years were randomized to 14 weeks of at-risk for BD-specific group CBT or unstructured group meetings. Primary efficacy endpoints were differences in affective symptomatology and psychosocial functioning at 14 weeks. At-risk status was defined as a combination of subthreshold bipolar symptomatology, reduction of psychosocial functioning and a family history for (schizo)affective disorders. A prespecified interim analysis was conducted at 75\% of the targeted sample. Results Of 128 screened participants, 75 were randomized to group CBT (n = 38, completers = 65.8\%) vs unstructured group meetings (n = 37, completers = 78.4\%). Affective symptomatology and psychosocial functioning improved significantly at week 14 (P < .001) and during 6 months (P < .001) in both groups, without significant between-group differences. Findings are limited by the interim character of the analysis, the use of not fully validated early detection interviews, a newly adapted intervention manual, and the substantial drop-outs. Conclusions Results suggest that young patients at-risk for SMI presenting with subthreshold bipolar symptoms benefit from early group sessions. The degree of specificity and psychotherapeutic interaction needed requires clarification.}, language = {en} } @article{BiereKranzMaturaetal.2020, author = {Biere, Silvia and Kranz, Thorsten M. and Matura, Silke and Petrova, Kristiyana and Streit, Fabian and Chiocchetti, Andreas G. and Grimm, Oliver and Brum, Murielle and Brunkhorst-Kanaan, Natalie and Oertel, Viola and Malyshau, Aliaksandr and Pfennig, Andrea and Bauer, Michael and Schulze, Thomas G. and Kittel-Schneider, Sarah and Reif, Andreas}, title = {Risk Stratification for Bipolar Disorder Using Polygenic Risk Scores Among Young High-Risk Adults}, series = {Frontiers in Psychiatry}, volume = {11}, journal = {Frontiers in Psychiatry}, doi = {10.3389/fpsyt.2020.552532}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-214976}, year = {2020}, abstract = {Objective: Identifying high-risk groups with an increased genetic liability for bipolar disorder (BD) will provide insights into the etiology of BD and contribute to early detection of BD. We used the BD polygenic risk score (PRS) derived from BD genome-wide association studies (GWAS) to explore how such genetic risk manifests in young, high-risk adults. We postulated that BD-PRS would be associated with risk factors for BD. Methods: A final sample of 185 young, high-risk German adults (aged 18-35 years) were grouped into three risk groups and compared to a healthy control group (n = 1,100). The risk groups comprised 117 cases with attention deficit hyperactivity disorder (ADHD), 45 with major depressive disorder (MDD), and 23 help-seeking adults with early recognition symptoms [ER: positive family history for BD, (sub)threshold affective symptomatology and/or mood swings, sleeping disorder]. BD-PRS was computed for each participant. Logistic regression models (controlling for sex, age, and the first five ancestry principal components) were used to assess associations of BD-PRS and the high-risk phenotypes. Results: We observed an association between BD-PRS and combined risk group status (OR = 1.48, p < 0.001), ADHD diagnosis (OR = 1.32, p = 0.009), MDD diagnosis (OR = 1.96, p < 0.001), and ER group status (OR = 1.7, p = 0.025; not significant after correction for multiple testing) compared to healthy controls. Conclusions: In the present study, increased genetic risk for BD was a significant predictor for MDD and ADHD status, but not for ER. These findings support an underlying shared risk for both MDD and BD as well as ADHD and BD. Improving our understanding of the underlying genetic architecture of these phenotypes may aid in early identification and risk stratification.}, language = {en} }