Personal data (usually referred to just as „data“ below) will only be processed by us to the extent necessary and for the purpose of providing a functional and user-friendly website, including its contents, and the services offered there.
Per Art. 4 No. 1 of Regulation (EU) 2016/679, i.e. the General Data Protection Regulation (hereinafter referred to as the „GDPR“), „processing“ refers to any operation or set of operations such as collection, recording, organization, structuring, storage, adaptation, alteration, retrieval, consultation, use, disclosure by transmission, dissemination, or otherwise making available, alignment, or combination, restriction, erasure, or destruction performed on personal data, whether by automated means or not.
Information about us as controllers of your data
The party responsible for this website (the „controller“) for purposes of data protection law is:
TRR266 Accounting for Transparency
Humboldt Universität zu Berlin
Institut für Rechnungswesen und Wirtschaftsprüfung
Telephone: +49 30 2093-99440
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.
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.
- a) Session cookies
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.
- b) Third-party cookies
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.
- c) Disabling cookies
If you prevent or restrict the installation of cookies, not all of the functions on our site may be fully usable.
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.
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.
Sie haben die Möglichkeit zu verhindern, dass von Ihnen hier getätigte Aktionen analysiert und verknüpft werden. Dies wird Ihre Privatsphäre schützen, aber wird auch den Besitzer daran hindern, aus Ihren Aktionen zu lernen und die Bedienbarkeit für Sie und andere Benutzer zu verbessern.
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 email@example.com.
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/.
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.
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/.
TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, WHU – Otto Beisheim School of Management and University of Cologne who share the same research agenda.