@phdthesis{Chouhan2017,
  author    = {Chouhan, Nitin Singh},
  title     = {Time-odor learning in \(Drosophila\) \(melanogaster\)},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-145675},
  school      = {Universit{\"a}t W{\"u}rzburg},
  year      = {2017},
  abstract  = {Endogenous clocks help animals to anticipate the daily environmental changes. These internal clocks rely on environmental cues, called Zeitgeber, for synchronization. The molecular clock consists of transcription-translation feedback loops and is located in about 150 neurons (Helfrich-F{\"o}rster and Homberg, 1993; Helfrich-F{\"o}rster, 2005). The core clock has the proteins Clock (CLK) and Cycle (CYC) that together act as a transcription activator for period (per) and timeless (tim) which then, via PER and TIM block their own transcription by inhibiting CLK/CYC activity (Darlington et al., 1998; Hardin, 2005; Dubruille and Emery, 2008). Light signals trigger the degradation of TIM through a blue-light sensing protein Cryptochrome (CRY) and thus, allows CLK/CYC to resume per and tim transcription (Emery et al., 1998; Stanewsky et al., 1998). Therefore, light acts as an important Zeitgeber for the clock entrainment. The mammalian clock consists of similarly intertwined feedback loops. Endogenous clocks facilitate appropriate alterations in a variety of behaviors according to the time of day. Also, these clocks can provide the phase information to the memory centers of the brain to form the time of day related associations (TOD). TOD memories promote appropriate usage of resources and concurrently better the survival success of an animal. For instance, animals can form time-place associations related to the availability of a biologically significant stimulus like food or mate. Such memories will help the animal to obtain resources at different locations at the appropriate time of day. The significance of these memories is supported by the fact that many organisms including bees, ants, rats and mice demonstrate time-place learning (Biebach et al. 1991; Mistlberger et al. 1997; Van der Zee et al. 2008; Wenger et al. 1991). Previous studies have shown that TOD related memories rely on an internal clock, but the identity of the clock and the underlying mechanism remain less well understood. The present study demonstrates that flies can also form TOD associated odor memories and further seeks to identify the appropriate mechanism. Hungry flies were trained in the morning to associate odor A with the sucrose reward and subsequently were exposed to odor B without reward. The same flies were exposed in the afternoon to odor B with and odor A without reward. Two cycles of the 65 reversal training on two subsequent days resulted in the significant retrieval of specific odor memories in the morning and afternoon tests. Therefore, flies were able to modulate their odor preference according to the time of day. In contrast, flies trained in a non-reversal manner were unable to form TOD related memories. The study also demonstrates that flies are only able to form time-odor memories when the two reciprocal training cycles occur at a minimum 6 h interval. This work also highlights the role of the internal state of flies in establishing timeodor memories. Prolonged starvation motivates flies to appropriate their search for the food. It increases the cost associated with a wrong choice in the T-maze test as it precludes the food discovery. Accordingly, an extended starvation promotes the TOD related changes in the odor preference in flies already with a single cycle of reversal training. Intriguingly, prolonged starvation is required for the time-odor memory acquisition but is dispensable during the memory retrieval. Endogenous oscillators promote time-odor associations in flies. Flies in constant darkness have functional rhythms and can form time-odor memories. In contrast, flies kept in constant light become arrhythmic and demonstrated no change in their odor preference through the day. Also, clock mutant flies per01 and clkAR, show compromised performance compared to CS flies when trained in the time-odor conditioning assay. These results suggest that flies need a per and clk dependent oscillator for establishing TOD related memories. Also, the clock governed rhythms are necessary for the timeodor memory acquisition but not for the retrieval. Pigment-Dispersing Factor (PDF) neuropeptide is a clock output factor (Park and Hall, 1998; Park et al., 2000; Helfrich-F{\"o}rster, 2009). pdf01 mutant flies are unable to form significant time-odor memories. PDF is released by 8 neurons per hemisphere in the fly brain. This cluster includes the small (s-LNvs) and large (l-LNvs) ventral lateral neurons. Restoring PDF in these 16 neurons in the pdf01 mutant background rescues the time-odor learning defect. The PDF neuropeptide activates a seven transmembrane G-protein coupled receptor (PDFR) which is broadly expressed in the fly brain (Hyun et al., 2005). The present study shows that the expression of PDFR in about 10 dorsal neurons (DN1p) is sufficient for robust time-odor associations in flies. 66 In conclusion, flies use distinct endogenous oscillators to acquire and retrieve time-odor memories. The first oscillator is light dependent and likely signals through the PDF neuropeptide to promote the usage of the time as an associative cue during appetitive conditioning. In contrast, the second clock is light independent and specifically signals the time information for the memory retrieval. The identity of this clock and the underlying mechanism are open to investigation.},
  subject      = {Taufliege},
  language  = {en}
}
@phdthesis{Houshiar2017,
  author    = {Houshiar, Hamidreza},
  title     = {Documentation and mapping with 3D point cloud processing},
  isbn      = {978-3-945459-14-0},
  doi       = {10.25972/OPUS-14449},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-144493},
  school      = {Universit{\"a}t W{\"u}rzburg},
  year      = {2017},
  abstract  = {3D point clouds are a de facto standard for 3D documentation and modelling. The advances in laser scanning technology broadens the usability and access to 3D measurement systems. 3D point clouds are used in many disciplines such as robotics, 3D modelling, archeology and surveying. Scanners are able to acquire up to a million of points per second to represent the environment with a dense point cloud. This represents the captured environment with a very high degree of detail. The combination of laser scanning technology with photography adds color information to the point clouds. Thus the environment is represented more realistically. Full 3D models of environments, without any occlusion, require multiple scans. Merging point clouds is a challenging process. This thesis presents methods for point cloud registration based on the panorama images generated from the scans. Image representation of point clouds introduces 2D image processing methods to 3D point clouds. Several projection methods for the generation of panorama maps of point clouds are presented in this thesis. Additionally, methods for point cloud reduction and compression based on the panorama maps are proposed. Due to the large amounts of data generated from the 3D measurement systems these methods are necessary to improve the point cloud processing, transmission and archiving. This thesis introduces point cloud processing methods as a novel framework for the digitisation of archeological excavations. The framework replaces the conventional documentation methods for excavation sites. It employs point clouds for the generation of the digital documentation of an excavation with the help of an archeologist on-site. The 3D point cloud is used not only for data representation but also for analysis and knowledge generation. Finally, this thesis presents an autonomous indoor mobile mapping system. The mapping system focuses on the sensor placement planning method. Capturing a complete environment requires several scans. The sensor placement planning method solves for the minimum required scans to digitise large environments. Combining this method with a navigation system on a mobile robot platform enables it to acquire data fully autonomously. This thesis introduces a novel hole detection method for point clouds to detect obscured parts of a captured environment. The sensor placement planning method selects the next scan position with the most coverage of the obscured environment. This reduces the required number of scans. The navigation system on the robot platform consist of path planning, path following and obstacle avoidance. This guarantees the safe navigation of the mobile robot platform between the scan positions. The sensor placement planning method is designed as a stand alone process that could be used with a mobile robot platform for autonomous mapping of an environment or as an assistant tool for the surveyor on scanning projects.},
  subject      = {3D Punktwolke},
  language  = {en}
}
@techreport{FischerHrsg2017,
  author    = {Fischer (Hrsg.), Doris},
  title     = {Tourism in W{\"u}rzburg: Suggestions on how to enhance the travel experience for Chinese tourists},
  edition   = {1. Auflage},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-143898},
  pages     = {64},
  year      = {2017},
  abstract  = {This report provides suggestions on how to enhance the travel experience for Chinese tourists in the German city of W{\"u}rzburg. Based on a user experience survey and a market research, this work includes a quantitative and competitive analysis. It further provides concrete and hands-on measurements for the city council to improve the experience of Chinese visitors coming to W{\"u}rzburg.},
  subject      = {China},
  language  = {en}
}
@phdthesis{Leidner2017,
  author    = {Leidner, Jacob Justus},
  title     = {Empirical Studies on Auditing in Germany and the U.S.},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-143901},
  school      = {Universit{\"a}t W{\"u}rzburg},
  year      = {2017},
  abstract  = {Chapter 2 concerns the audit market for German credit institutions (excluding savings banks and cooperative banks), and the presented study allows conclusions to be drawn regarding recent concentration levels of this particular audit market. The last reliable (statistical) studies concerning the audit market for German credit institutions were published several years ago (Grothe 2005; Lenz 1996b; Lenz 1997; Lenz 1998). This is surprising because parts of the new regulations concerning the audit market for public-interest entities—which should also apply to credit institutions (European Commission 2006c)—in Europe would require analyses of the audit market concentration to be performed on a regular basis. Therefore, this study begins to fill this research gap, and it reveals that the audit market for German credit institutions was highly concentrated (market leadership: KPMG AG WPG and PricewaterhouseCoopers AG WPG) in 2006 and 2010. Moreover, the findings also highlight that between these years, neither a notable trend toward higher levels of concentration nor a deconcentration process was evident. Finally, it is illustrated that the regulatory requirements for publishing audit fees and the corresponding right to claim exemption (\S\S 285 Sentence 1 No. 17, 314 (1) No. 9 Commercial Code) do not allow the calculation of concentration figures that cover the entire audit market for credit institutions. Thus, it will continue to be necessary to use surrogates for audit fees, and analyses reveal that the arithmetic mean of the total business volume (or total assets) of a credit institution and its square root is a very good surrogate for calculating concentration measures based on audit fees. Chapter 3 seeks to determine whether public oversight of public-interest entities (PIEs) increases audit fees specifically in the financial industry, which is already a highly regulated industry characterized by intense supervision. To answer this question, a sample of 573 German credit institutions is examined over the 2009-2011 period, as not all credit institutions were considered PIEs in Germany (until very recently). First, the results show that a credit institution's business risk is related to audit fees. In addition, the findings reveal not only that PIE credit institutions pay statistically significantly higher audit fees but also that this effect is economically substantial (representing an audit fee increase of 31.38\%). Finally, there are several indications that the relationship between (other) credit institutions' business risks and audit fees is greater for PIE credit institutions. Chapter 4 examines the association between the results of auditor ratification votes and perceived external financial reporting quality. As has been recently remarked by Wei et al. (2015), far too little is known about shareholders' interests in and perceptions of the election, approval or ratification of auditors. Although auditor ratification by shareholders is normally a routine, non-binding action and the voting ratios are in the range of 95\% or higher, the SEC emphasized the importance of this process by amending the disclosure requirements for such voting results in 2010 (SEC 2009; SEC 2010). This study demonstrates that the results of auditor ratification votes are associated with market reactions to earnings surprises (SEC registrants; 2010 to 2013). Moreover, there are moderate indications that this effect may be positively related to higher levels of information asymmetry between managers and shareholders, that such voting results contain incremental informational content beyond that of other publicly available audit-related information, and that the time lag between the ratification of an auditor and the earnings announcement influences the vote's importance. Finally, the study sheds additional light on an overlooked audit-related topic (e.g., Dao et al. 2012; Hermanson et al. 2009; Krishnan and Ye 2005; Sainty et al. 2002), and illustrates its relation to accounting. More importantly, the provided evidence indicates that disclosure of the results of auditor ratification votes might benefit (prospective) shareholders. Chapter 5 addresses the question of whether and when shareholders may have a negative perception of an auditor's economic dependence on the client. The results for a Big 4 client sample in the U.S. (2010 to 2014) show that the economic importance of the client—measured at the audit office-level—is negatively associated with shareholders' perceptions of external financial reporting quality—measured in terms of the earnings response coefficient and the ex ante cost of equity capital—and, therefore, is perceived as a threat to auditor independence. Moreover, the study reveals that shareholders primarily regard independence due to client dependence as a problem for firms that are more likely to be in financially distressed conditions.},
  subject      = {Deutschland},
  language  = {en}
}