@phdthesis{Guenther2020,
  author    = {G{\"u}nther, Johannes},
  title     = {Die Unabh{\"a}ngigkeit des Abschlusspr{\"u}fers bei privaten Unternehmen in Deutschland - Eine empirische Analyse im Kontext der Honorare f{\"u}r Pr{\"u}fung und Beratung},
  publisher = {W{\"u}rzburg University Press},
  address   = {W{\"u}rzburg},
  isbn      = {978-3-95826-116-7 (print)},
  doi       = {10.25972/WUP-978-3-95826-117-4},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-185814},
  school      = {W{\"u}rzburg University Press},
  pages     = {XXX, 315},
  year      = {2020},
  abstract  = {Die vorliegende Arbeit untersucht empirisch die Unabh{\"a}ngigkeit des Abschlusspr{\"u}fers bei nicht kapitalmarktorientierten Unternehmen - im Folgenden private Unternehmen genannt - im Kontext von Pr{\"u}fungs- und Nichtpr{\"u}fungshonoraren in Deutschland. Als Surrogat f{\"u}r die Pr{\"u}fungsqualit{\"a}t wird die Wahrscheinlichkeit einer Going-Concern-Modifikation („GCM") herangezogen. GCM k{\"o}nnen als Indikator f{\"u}r die Pr{\"u}fungsqualit{\"a}t besonders geeignet sein, da sie ein direktes Ergebnis der T{\"a}tigkeit des Abschlusspr{\"u}fers sind und von ihm formuliert und verantwortet werden. F{\"u}r das Surrogat GCM existiert f{\"u}r Deutschland im Bereich der privaten Unternehmen bislang keine Studie. International ist lediglich die Untersuchung von HOPE/LANGLI (2010) vorhanden. Die Unabh{\"a}ngigkeit ist von anhaltender Relevanz, wird jedoch immer wieder in Frage gestellt. Der Fokus von Regulierungsbeh{\"o}rden und Forschung liegt auf kapitalmarktorientierten Unternehmen. Die Unabh{\"a}ngigkeit des Abschlusspr{\"u}fers kann besonders gef{\"a}hrdet sein, wenn Schutzmechanismen, wie z.B. die Haftung oder das Risiko eines Reputationsverlustes, besonders schwach ausgepr{\"a}gt sind. Aus vorangegangenen Forschungsarbeiten kann abgeleitet werden, dass bei privaten Unternehmen das Risiko eines Reputationsverlustes im Vergleich zu kapitalmarktorientierten Unternehmen geringer ist. Auch weitere Schutzmechanismen, wie z.B. die Pr{\"u}ferrotation, sind in Deutschland {\"u}berwiegend f{\"u}r kapitalmarktorientierte Unternehmen vorgesehen. Weiterhin ist das Haftungsrisiko f{\"u}r den Abschlusspr{\"u}fer in Deutschland verglichen mit angels{\"a}chsischen L{\"a}ndern geringer. Damit erfolgt die empirische Analyse in einem Umfeld, in dem die Unabh{\"a}ngigkeit des Abschlusspr{\"u}fers besonders gef{\"a}hrdet ist. Die Untersuchungsgruppe f{\"u}r die multivariate Regressionsanalyse besteht aus 245 Beobachtungen von privaten Unternehmen mit GCM im Zeitraum von 2009 bis 2012. Der Untersuchungsgruppe werden zwei unterschiedlich abgegrenzte Kontrollgruppen mit 1.921 bzw. 396 Beobachtungen von Unternehmen in finanziellen Schwierigkeiten ohne GCM gegen{\"u}bergestellt. Im Ergebnis k{\"o}nnen f{\"u}r die Einflussgr{\"o}ßen, die auf den Pr{\"u}fungs-, Nichtpr{\"u}fungs- und Gesamthonoraren basieren, keine Indizien f{\"u}r die Gef{\"a}hrdung der Unabh{\"a}ngigkeit identifiziert werden. F{\"u}r die Pr{\"u}fungs- und Gesamthonorare wird mit beiden Kontrollgruppen ein signifikant positiver Zusammenhang beobachtet. Der positive Zusammenhang kann auf den h{\"o}heren Pr{\"u}fungsaufwand durch die zus{\"a}tzlichen Pr{\"u}fungshandlungen bei einer GCM zur{\"u}ckgef{\"u}hrt werden. Trotz der geringeren Auspr{\"a}gung bei privaten Unternehmen k{\"o}nnen Reputations- und Haftungsrisiken als alternative Erkl{\"a}rung nicht ausgeschlossen werden. Weniger eindeutig, und abh{\"a}ngig von den Modellspezifikationen, ist der positive Zusammenhang f{\"u}r die Nichtpr{\"u}fungshonorare. Grunds{\"a}tzlich gelten die Ergebnisse auch f{\"u}r die abnormalen Honorare. Die Ergebnisse best{\"a}tigen sich im Wesentlichen in den durchgef{\"u}hrten Sensitivit{\"a}tsanalysen.},
  subject      = {Pr{\"u}fungsqualit{\"a}t},
  language  = {de}
}
@article{SchischlevskijCordtsGuentheretal.2021,
  author    = {Schischlevskij, Pavel and Cordts, Isabell and G{\"u}nther, Ren{\´e} and Stolte, Benjamin and Zeller, Daniel and Schr{\"o}ter, Carsten and Weyen, Ute and Regensburger, Martin and Wolf, Joachim and Schneider, Ilka and Hermann, Andreas and Metelmann, Moritz and Kohl, Zacharias and Linker, Ralf A. and Koch, Jan Christoph and Stendel, Claudia and M{\"u}schen, Lars H. and Osmanovic, Alma and Binz, Camilla and Klopstock, Thomas and Dorst, Johannes and Ludolph, Albert C. and Boentert, Matthias and Hagenacker, Tim and Deschauer, Marcus and Lingor, Paul and Petri, Susanne and Schreiber-Katz, Olivia},
  title     = {Informal caregiving in amyotrophic lateral sclerosis (ALS): a high caregiver burden and drastic consequences on caregivers' lives},
  series = {Brain Sciences},
  volume    = {11},
  journal   = {Brain Sciences},
  number    = {6},
  issn      = {2076-3425},
  doi       = {10.3390/brainsci11060748},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-240981},
  year      = {2021},
  abstract  = {Amyotrophic lateral sclerosis (ALS) is a fatal neurodegenerative disease that causes progressive autonomy loss and need for care. This does not only affect patients themselves, but also the patients' informal caregivers (CGs) in their health, personal and professional lives. The big efforts of this multi-center study were not only to evaluate the caregivers' burden and to identify its predictors, but it also should provide a specific understanding of the needs of ALS patients' CGs and fill the gap of knowledge on their personal and work lives. Using standardized questionnaires, primary data from patients and their main informal CGs (n = 249) were collected. Patients' functional status and disease severity were evaluated using the Barthel Index, the revised Amyotrophic Lateral Sclerosis Functional Rating Scale (ALSFRS-R) and the King's Stages for ALS. The caregivers' burden was recorded by the Zarit Burden Interview (ZBI). Comorbid anxiety and depression of caregivers were assessed by the Hospital Anxiety and Depression Scale. Additionally, the EuroQol Five Dimension Five Level Scale evaluated their health-related quality of life. The caregivers' burden was high (mean ZBI = 26/88, 0 = no burden, ≥24 = highly burdened) and correlated with patients' functional status (r\(_p\) = -0.555, p < 0.001, n = 242). It was influenced by the CGs' own mental health issues due to caregiving (+11.36, 95\% CI [6.84; 15.87], p < 0.001), patients' wheelchair dependency (+9.30, 95\% CI [5.94; 12.66], p < 0.001) and was interrelated with the CGs' depression (r\(_p\) = 0.627, p < 0.001, n = 234), anxiety (r\(_p\) = 0.550, p < 0.001, n = 234), and poorer physical condition (r\(_p\) = -0.362, p < 0.001, n = 237). Moreover, female CGs showed symptoms of anxiety more often, which also correlated with the patients' impairment in daily routine (r\(_s\) = -0.280, p < 0.001, n = 169). As increasing disease severity, along with decreasing autonomy, was the main predictor of caregiver burden and showed to create relevant (negative) implications on CGs' lives, patient care and supportive therapies should address this issue. Moreover, in order to preserve the mental and physical health of the CGs, new concepts of care have to focus on both, on not only patients but also their CGs and gender-associated specific issues. As caregiving in ALS also significantly influences the socioeconomic status by restrictions in CGs' work lives and income, and the main reported needs being lack of psychological support and a high bureaucracy, the situation of CGs needs more attention. Apart from their own multi-disciplinary medical and psychological care, more support in care and patient management issues is required.},
  language  = {en}
}
@article{MatlachDhillonHainetal.2015,
  author    = {Matlach, Juliane and Dhillon, Christine and Hain, Johannes and Schlunck, G{\"u}nther and Grehn, Franz and Klink, Thomas},
  title     = {Trabeculectomy versus canaloplasty (TVC study) in the treatment of patients with open-angle glaucoma: a prospective randomized clinical trial},
  series = {Acta Ophthalmologica},
  volume    = {93},
  journal   = {Acta Ophthalmologica},
  doi       = {10.1111/aos.12722},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-149263},
  pages     = {753-761},
  year      = {2015},
  abstract  = {Purpose: To compare the outcomes of canaloplasty and trabeculectomy in open-angle glaucoma. Methods: This prospective, randomized clinical trial included 62 patients who randomly received trabeculectomy (n = 32) or canaloplasty (n = 30) and were followed up prospectively for 2 years. Primary endpoint was complete (without medication) and qualified success (with or without medication) defined as an intraocular pressure (IOP) of ≤18 mmHg (definition 1) or IOP ≤21 mmHg and ≥20\% IOP reduction (definition 2), IOP ≥5 mmHg, no vision loss and no further glaucoma surgery. Secondary endpoints were the absolute IOP reduction, visual acuity, medication, complications and second surgeries. Results: Surgical treatment significantly reduced IOP in both groups (p < 0.001). Complete success was achieved in 74.2\% and 39.1\% (definition 1, p = 0.01), and 67.7\% and 39.1\% (definition 2, p = 0.04) after 2 years in the trabeculectomy and canaloplasty group, respectively. Mean absolute IOP reduction was 10.8 ± 6.9 mmHg in the trabeculectomy and 9.3 ± 5.7 mmHg in the canaloplasty group after 2 years (p = 0.47). Mean IOP was 11.5 ± 3.4 mmHg in the trabeculectomy and 14.4 ± 4.2 mmHg in the canaloplasty group after 2 years. Following trabeculectomy, complications were more frequent including hypotony (37.5\%), choroidal detachment (12.5\%) and elevated IOP (25.0\%). Conclusions: Trabeculectomy is associated with a stronger IOP reduction and less need for medication at the cost of a higher rate of complications. If target pressure is attainable by moderate IOP reduction, canaloplasty may be considered for its relative ease of postoperative care and lack of complications.},
  language  = {en}
}
@article{PeseschkianCordtsGuentheretal.2021,
  author    = {Peseschkian, Tara and Cordts, Isabell and G{\"u}nther, Ren{\´e} and Stolte, Benjamin and Zeller, Daniel and Schr{\"o}ter, Carsten and Weyen, Ute and Regensburger, Martin and Wolf, Joachim and Schneider, Ilka and Hermann, Andreas and Metelmann, Moritz and Kohl, Zacharias and Linker, Ralf A. and Koch, Jan Christoph and B{\"u}chner, Boriana and Weiland, Ulrike and Sch{\"o}nfelder, Erik and Heinrich, Felix and Osmanovic, Alma and Klopstock, Thomas and Dorst, Johannes and Ludolph, Albert C. and Boentert, Matthias and Hagenacker, Tim and Deschauer, Marcus and Lingor, Paul and Petri, Susanne and Schreiber-Katz, Olivia},
  title     = {A nation-wide, multi-center study on the quality of life of ALS patients in Germany},
  series = {Brain Sciences},
  volume    = {11},
  journal   = {Brain Sciences},
  number    = {3},
  issn      = {2076-3425},
  doi       = {10.3390/brainsci11030372},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-234147},
  year      = {2021},
  abstract  = {Improving quality of life (QoL) is central to amyotrophic lateral sclerosis (ALS) treatment. This Germany-wide, multicenter cross-sectional study analyses the impact of different symptom-specific treatments and ALS variants on QoL. Health-related QoL (HRQoL) in 325 ALS patients was assessed using the Amyotrophic Lateral Sclerosis Assessment Questionnaire 5 (ALSAQ-5) and EuroQol Five Dimension Five Level Scale (EQ-5D-5L), together with disease severity (captured by the revised ALS Functional Rating Scale (ALSFRS-R)) and the current care and therapies used by our cohort. At inclusion, the mean ALSAQ-5 total score was 56.93 (max. 100, best = 0) with a better QoL associated with a less severe disease status (β = -1.96 per increase of one point in the ALSFRS-R score, p < 0.001). "Limb-onset" ALS (lALS) was associated with a better QoL than "bulbar-onset" ALS (bALS) (mean ALSAQ-5 total score 55.46 versus 60.99, p = 0.040). Moreover, with the ALSFRS-R as a covariate, using a mobility aid (β = -7.60, p = 0.001), being tracheostomized (β = -14.80, p = 0.004) and using non-invasive ventilation (β = -5.71, p = 0.030) were associated with an improved QoL, compared to those at the same disease stage who did not use these aids. In contrast, antidepressant intake (β = 5.95, p = 0.007), and increasing age (β = 0.18, p = 0.023) were predictors of worse QoL. Our results showed that the ALSAQ-5 was better-suited for ALS patients than the EQ-5D-5L. Further, the early and symptom-specific clinical management and supply of assistive devices can significantly improve the individual HRQoL of ALS patients. Appropriate QoL questionnaires are needed to monitor the impact of treatment to provide the best possible and individualized care.},
  language  = {en}
}
@article{GroebnerWorstWeischenfeldtetal.2018,
  author    = {Gr{\"o}bner, Susanne N. and Worst, Barbara C. and Weischenfeldt, Joachim and Buchhalter, Ivo and Kleinheinz, Kortine and Rudneva, Vasilisa A. and Johann, Pascal D. and Balasubramanian, Gnana Prakash and Segura-Wang, Maia and Brabetz, Sebastian and Bender, Sebastian and Hutter, Barbara and Sturm, Dominik and Pfaff, Elke and H{\"u}bschmann, Daniel and Zipprich, Gideon and Heinold, Michael and Eils, J{\"u}rgen and Lawerenz, Christian and Erkek, Serap and Lambo, Sander and Waszak, Sebastian and Blattmann, Claudia and Borkhardt, Arndt and Kuhlen, Michaela and Eggert, Angelika and Fulda, Simone and Gessler, Manfred and Wegert, Jenny and Kappler, Roland and Baumhoer, Daniel and Stefan, Burdach and Kirschner-Schwabe, Renate and Kontny, Udo and Kulozik, Andreas E. and Lohmann, Dietmar and Hettmer, Simone and Eckert, Cornelia and Bielack, Stefan and Nathrath, Michaela and Niemeyer, Charlotte and Richter, G{\"u}nther H. and Schulte, Johannes and Siebert, Reiner and Westermann, Frank and Molenaar, Jan J. and Vassal, Gilles and Witt, Hendrik and Burkhardt, Birgit and Kratz, Christian P. and Witt, Olaf and van Tilburg, Cornelis M. and Kramm, Christof M. and Fleischhack, Gudrun and Dirksen, Uta and Rutkowski, Stefan and Fr{\"u}hwald, Michael and Hoff, Katja von and Wolf, Stephan and Klingebeil, Thomas and Koscielniak, Ewa and Landgraf, Pablo and Koster, Jan and Resnick, Adam C. and Zhang, Jinghui and Liu, Yanling and Zhou, Xin and Waanders, Angela J. and Zwijnenburg, Danny A. and Raman, Pichai and Brors, Benedikt and Weber, Ursula D. and Northcott, Paul A. and Pajtler, Kristian W. and Kool, Marcel and Piro, Rosario M. and Korbel, Jan O. and Schlesner, Matthias and Eils, Roland and Jones, David T. W. and Lichter, Peter and Chavez, Lukas and Zapatka, Marc and Pfister, Stefan M.},
  title     = {The landscape of genomic alterations across childhood cancers},
  series = {Nature},
  volume    = {555},
  journal   = {Nature},
  organization    = {ICGC PedBrain-Seq Project, ICGC MMML-Seq Project,},
  doi       = {10.1038/nature25480},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-229579},
  pages     = {321-327},
  year      = {2018},
  abstract  = {Pan-cancer analyses that examine commonalities and differences among various cancer types have emerged as a powerful way to obtain novel insights into cancer biology. Here we present a comprehensive analysis of genetic alterations in a pan-cancer cohort including 961 tumours from children, adolescents, and young adults, comprising 24 distinct molecular types of cancer. Using a standardized workflow, we identified marked differences in terms of mutation frequency and significantly mutated genes in comparison to previously analysed adult cancers. Genetic alterations in 149 putative cancer driver genes separate the tumours into two classes: small mutation and structural/copy-number variant (correlating with germline variants). Structural variants, hyperdiploidy, and chromothripsis are linked to TP53 mutation status and mutational signatures. Our data suggest that 7-8\% of the children in this cohort carry an unambiguous predisposing germline variant and that nearly 50\% of paediatric neoplasms harbour a potentially druggable event, which is highly relevant for the design of future clinical trials.},
  language  = {en}
}