Datenschutz

Wir legen großen Wert auf den Schutz Ihrer Daten und die Wahrung Ihrer Privatsphäre. Um zu gewährleisten, dass Sie in vollem Umfang über die Erhebung, Verarbeitung und Nutzung Ihrer personenbezogenen Daten im Hinblick auf Veranstaltungen des TRR informiert sind, lesen Sie bitte die nachstehende Hinweise.

Personenbezogene Daten (im Folgenden gewöhnlich nur als „Daten“ bezeichnet) werden von uns nur im erforderlichen Umfang und zum Zweck der Bereitstellung einer funktionalen und benutzerfreundlichen Website, einschließlich ihrer Inhalte und der dort angebotenen Dienstleistungen, verarbeitet.

Gemäß Art. 4 Nr. 1 der Verordnung (EU) 2016/679, d.h. der Allgemeinen Datenschutzverordnung (im Folgenden als „GDPR“ bezeichnet), bezieht sich „Verarbeitung“ auf jeden Vorgang oder jede Vorgangsreihe wie das Erheben, das Speichern, die Organisation, die Strukturierung, die Aufbewahrung, die Anpassung, die Änderung, die Abfrage, die Abfrage, die Benutzung, die Weitergabe durch Übermittlung, Verbreitung oder jede andere Form der Bereitstellung, die Ausrichtung oder die Kombination, die Einschränkung, die Löschung oder die Vernichtung personenbezogener Daten, unabhängig davon, ob sie mit automatisierten Mitteln erfolgt oder nicht.

Die folgende Datenschutzerklärung soll Sie insbesondere über Art, Umfang, Zweck, Dauer und rechtliche Grundlage der Verarbeitung solcher Daten entweder unter unserer eigenen Kontrolle oder in Verbindung mit anderen informieren. Im Folgenden informieren wir Sie auch über die Komponenten Dritter, die wir zur Optimierung unserer Website und zur Verbesserung der Benutzererfahrung verwenden, was dazu führen kann, dass diese Dritten ebenfalls Daten verarbeiten, die sie sammeln und kontrollieren.

Verantwortlicher für die Verarbeitung der personenbezogenen Daten

Die für diese Website verantwortliche Partei im Sinne des Datenschutzrechts ist:

TRR266 Accounting for Transparency
Humboldt Universität zu Berlin
Wirtschaftswissenschaftliche Fakultät
Institut für Rechnungswesen und  Wirtschaftsprüfung
10099 Berlin
Germany

Telefon: +49 30 2093-99440
E-Mail: trr266(at)mail.upb.de

The rights of users and data subjects

With regard to the data processing to be described in more detail below, users and data subjects have the right

– to confirmation of whether data concerning them is being processed, information about the data being processed, further information about the nature of the data processing, and copies of the data (cf. also Art. 15 GDPR);

– to correct or complete incorrect or incomplete data (cf. also Art. 16 GDPR);

– to the immediate deletion of data concerning them (cf. also Art. 17 DSGVO), or, alternatively, if further processing is necessary as stipulated in Art. 17 Para. 3 GDPR, to restrict said processing per Art. 18 GDPR;

– to receive copies of the data concerning them and/or provided by them and to have the same transmitted to other providers/controllers (cf. also Art. 20 GDPR);

– to file complaints with the supervisory authority if they believe that data concerning them is being processed by the controller in breach of data protection provisions (see also Art. 77 GDPR).

In addition, the controller is obliged to inform all recipients to whom it discloses data of any such corrections, deletions, or restrictions placed on processing the same per Art. 16, 17 Para. 1, 18 GDPR. However, this obligation does not apply if such notification is impossible or involves a disproportionate effort. Nevertheless, users have a right to information about these recipients.

Likewise, under Art. 21 GDPR, users and data subjects have the right to object to the controller’s future processing of their data pursuant to Art. 6 Para. 1 lit. f) GDPR. In particular, an objection to data processing for the purpose of direct advertising is permissible.

Information about the data processing

Your data processed when using our website will be deleted or blocked as soon as the purpose for its storage ceases to apply, provided the deletion of the same is not in breach of any statutory storage obligations or unless otherwise stipulated below.

Server data

For technical reasons, the following data sent by your internet browser to us or to our server provider will be collected, especially to ensure a secure and stable website: These server log files record the type and version of your browser, operating system, the website from which you came (referrer URL), the webpages on our site visited, the date and time of your visit, as well as the IP address from which you visited our site.

The data thus collected will be temporarily stored, but not in association with any other of your data.

The basis for this storage is Art. 6 Para. 1 lit. f) GDPR. Our legitimate interest lies in the improvement, stability, functionality, and security of our website.

The data will be deleted within no more than seven days, unless continued storage is required for evidentiary purposes. In which case, all or part of the data will be excluded from deletion until the investigation of the relevant incident is finally resolved.

Cookies

  1. a) Session cookies

We use cookies on our website. Cookies are small text files or other storage technologies stored on your computer by your browser. These cookies process certain specific information about you, such as your browser, location data, or IP address.

This processing makes our website more user-friendly, efficient, and secure, allowing us, for example, to display our website in different languages or to offer a shopping cart function.

The legal basis for such processing is Art. 6 Para. 1 lit. b) GDPR, insofar as these cookies are used to collect data to initiate or process contractual relationships.

If the processing does not serve to initiate or process a contract, our legitimate interest lies in improving the functionality of our website. The legal basis is then Art. 6 Para. 1 lit. f) GDPR.

When you close your browser, these session cookies are deleted.

  1. b) Third-party cookies

If necessary, our website may also use cookies from companies with whom we cooperate for the purpose of advertising, analyzing, or improving the features of our website.

Please refer to the following information for details, in particular for the legal basis and purpose of such third-party collection and processing of data collected through cookies.

  1. c) Disabling cookies

You can refuse the use of cookies by changing the settings on your browser. Likewise, you can use the browser to delete cookies that have already been stored. However, the steps and measures required vary, depending on the browser you use. If you have any questions, please use the help function or consult the documentation for your browser or contact its maker for support. Browser settings cannot prevent so-called flash cookies from being set. Instead, you will need to change the setting of your Flash player. The steps and measures required for this also depend on the Flash player you are using. If you have any questions, please use the help function or consult the documentation for your Flash player or contact its maker for support.

If you prevent or restrict the installation of cookies, not all of the functions on our site may be fully usable.

Contact

If you contact us via email, the data you provide will be used for the purpose of processing your request. We must have this data in order to process and answer your inquiry; otherwise we will not be able to answer it in full or at all.

The legal basis for this data processing is Art. 6 Para. 1 lit. b) GDPR.

Your data will be deleted once we have fully answered your inquiry and there is no further legal obligation to store your data, such as if an order or contract resulted therefrom.

Matomo

Zur Verbesserung des Webangebots setzt der TRR 266 die Webanalysesoftware des Open-Source-Projekts Matomo ein.

Die Webanalysesoftware wertet für die Erstellung von Statistiken folgende Daten über den Besuch einer Webseite aus:

  • abgerufene Webseite/-adresse
  • anonymisierte IP-Adresse
  • Datum und Uhrzeit des Seitenaufrufs
  • abgerufene Datenmenge
  • Webseite oder Suchmaschine, von der aus Sie auf eine Seite zugegriffen haben (Referrer)
  • Browsertyp und-version / verwendetes Betriebssystem

Diese Daten werden anonymisiert (nicht personenbezogen) gespeichert und nur für die Verbesserung des Webangebots verwendet. Die Anonymisierung erfolgt durch Kürzen der IP-Adresse, sodass diese keinem Gerät und keiner Person mehr zugeordnet werden kann.

Sie können der Aufzeichnung von Tracking-Informationen widersprechen. Dazu wird in Ihrem Browser ein sogenannter Deaktivierungs-Cookie abgelegt. Wenn Sie den Deaktivierungs-Cookie aus ihrem Browser löschen, müssen Sie den Prozess wiederholen.

Newsletter

If you would like to subscribe to the newsletter offered on this website, we will need from you an e-mail address as well as information that allow us to verify that you are the owner of the e-mail address provided and consent to the receipt of the newsletter. No further data shall be collected or shall be collected only on a voluntary basis. We shall use such data only for the sending of the requested information and shall not share such data with any third parties.

The processing of the information entered into the newsletter subscription form shall occur exclusively on the basis of your consent (Art. 6 Sect. 1 lit. a GDPR). You may revoke the consent you have given to the archiving of data, the e-mail address and the use of this information for the sending of the newsletter at any time, for instance by clicking on the „Unsubscribe“ link in the newsletter. This shall be without prejudice to the lawfulness of any data processing transactions that have taken place to date.

The data you archive with us for the purpose of the newsletter subscription shall be archived by us until you unsubscribe from the newsletter. Once you cancel your subscription to the newsletter, the data shall be deleted. This shall not affect data we have been archiving for other purposes.

This website uses Newsletter2Go for the sending of newsletters. The provider is the Newsletter2Go GmbH, Nürnberger Straße 8, 10787 Berlin, Germany.

Newsletter2Go services can, among other things, be used to organize and analyze the sending of newsletters. The data you enter for the purpose of subscribing to the newsletter are archived on Newsletter2Go’s servers in Germany.

If you do not want to permit an analysis by Newsletter2Go, you must unsubscribe from the newsletter. We provide a link for you to do this in every newsletter message. Moreover, you can also unsubscribe from the newsletter by sending an email to trr266@mail.upb.de.

Data analysis by Newsletter2Go

Newsletter2Go enables us to analyze our newsletter campaigns. For instance, it allows us to see whether a newsletter message has been opened and, if so, which links may have been clicked. This enables us to determine, which links drew an extraordinary number of clicks.

Moreover, we are also able to see whether once the e-mail was opened or a link was clicked, any previously defined actions were taken (conversion rate).

For detailed information on the functions of Newsletter2Go please follow this link: https://www.newsletter2go.de/features/newsletter-software/.

Legal basis

The data is processed based on your consent (Art. 6 Sect. 1 lit. a GDPR). You may revoke any consent you have given at any time by unsubscribing from the newsletter. This shall be without prejudice to the lawfulness of any data processing transactions that have taken place prior to your revocation.

Storage period

The data you archive with us for the purpose of the newsletter subscription shall be archived by us until you unsubscribe from the newsletter. Once you cancel your subscription to the newsletter, the data shall be deleted from our servers as well as those of Newsletter2Go. This shall not affect data we have been archiving for other purposes.

For more details, please consult the Data Protection Regulations of Newsletter2Go at: https://www.newsletter2go.de/features/datenschutz-2/.

For more information please consult: https://www.newsletter2go.com/data-protection/ and https://www.newsletter2go.com/legal-notice

Beteiligte Institutionen

Die Hauptstandorte vom TRR 266 sind die Universität Paderborn, die HU Berlin und die Universität Mannheim. Alle drei Standorte sind seit vielen Jahren Zentren für Rechnungswesen- und Steuerforschung. Hinzu kommen Wissenschaftler der LMU München, der Frankfurt School of Finance and Management, der WHU – Otto Beisheim School of Management, der European School of Management and Technology in Berlin und der Goethe-Universität Frankfurt, die die gleiche Forschungsagenda verfolgen.