@techreport{56927,
  author       = {{Müller, Michelle}},
  title        = {{{Guardians of Giving - An Empirical Analysis on the Relationship between Charitable Crowdfunding and Acquisitive Crime}}},
  year         = {{2024}},
}

@article{57555,
  abstract     = {{Immer öfter nutzen und bedienen wir in unserem Alltag Roboter und Automaten. Sie kommen etwa dort zum Einsatz, wo Tätigkeiten besonders gefährlich oder eintönig sind oder besondere Kraft und Präzision erfordern. Der Beitrag stellt einen experimentierenden Zugang zum Verstehen von und Problemlösen mit Robotern in der inklusiven technischen Bildung im Primarbereich vor.}},
  author       = {{Tenberge, Claudia and Schröer, Franz and Schemel, Nele}},
  journal      = {{Lernen konkret - Fachzeitschrift für den Förderschwerpunkt geistige Entwicklung}},
  pages        = {{26--29}},
  publisher    = {{Westermann}},
  title        = {{{Was macht ein Roboter im Zoo? - Technisches Experimentieren inklusiv gestalten}}},
  volume       = {{4}},
  year         = {{2024}},
}

@misc{57562,
  abstract     = {{This is the data set of the project Henze-Digital. It contains project specific authority files (e.g., persons, organizations, places) and editions (e.g., letters, documents).}},
  author       = {{Minetti, Elena and Capelle, Irmlind and Ried, Dennis and Tumat, Antje}},
  publisher    = {{Zenodo}},
  title        = {{{HenDi-Data (data package) v6.1.0}}},
  doi          = {{10.5281/ZENODO.14227711}},
  year         = {{2024}},
}

@misc{57564,
  author       = {{Ried, Dennis and Capelle, Irmlind and Minetti, Elena}},
  publisher    = {{LibreCat University}},
  title        = {{{HenDi-ODD v6.1.0}}},
  doi          = {{10.5281/ZENODO.14227688}},
  year         = {{2024}},
}

@misc{57566,
  author       = {{Ried, Dennis}},
  publisher    = {{LibreCat University}},
  title        = {{{HenDi-WebApp v6.1.0}}},
  doi          = {{10.5281/ZENODO.14227708}},
  year         = {{2024}},
}

@article{57575,
  author       = {{Beule, Felix and Teutenberg, Dominik and Meschut, Gerson}},
  issn         = {{0169-4243}},
  journal      = {{Journal of Adhesion Science and Technology}},
  pages        = {{1--20}},
  publisher    = {{Informa UK Limited}},
  title        = {{{Analysis of the anisotropic mechanical properties of structural adhesive joints with curing-induced pre-deformations}}},
  doi          = {{10.1080/01694243.2024.2427799}},
  year         = {{2024}},
}

@unpublished{57582,
  abstract     = {{We prove that the Patterson-Sullivan and Wigner distributions on the unit
sphere bundle of a convex-cocompact hyperbolic surface are asymptotically
identical. This generalizes results in the compact case by
Anantharaman-Zelditch and Hansen-Hilgert-Schr\"oder.}},
  author       = {{Delarue, Benjamin and Palmirotta, Guendalina}},
  booktitle    = {{arXiv:2411.19782}},
  title        = {{{Patterson-Sullivan and Wigner distributions of convex-cocompact  hyperbolic surfaces}}},
  year         = {{2024}},
}

@inproceedings{57584,
  abstract     = {{<jats:p>There are numerous initiatives and lighthouse projects around Gaia-X to create the basics of open, trustworthy data ecosystems. One of the challenges in building these data ecosystems is to convince everyone involved of the advantages of multilateral data sharing. A prerequisite is also a common understanding of the rights of use and access to the data. Data sovereignty means that the data provider decides which data with which usage and access rights he wants to make accessible to which user group. Standardised digital representations by, for instance, the Asset Administration Shell (AAS enable creation of such data ecosystems, interlinking the physical and digital space. In the paper at hand, a conceptual approach named Decide4Eco is presented with the aim to enable systematic and flexible decision-making support for product planning and development concerning the sustainability of a product and the entire value chain. Methods of sustainability assessment are expanded to include predictive AI-based effects analyses.</jats:p>}},
  author       = {{Gräßler, Iris and Pottebaum, Jens and Holland, Martin and Wiechel, Dominik and Dickopf, Thomas and Stjepandić, Josip}},
  booktitle    = {{Proceedings of the 31st ISTE International Conference on Transdisciplinary Engineering}},
  editor       = {{Stjepandic, Josip}},
  isbn         = {{9781643685502}},
  issn         = {{2352-751X}},
  location     = {{London}},
  pages        = {{175--184}},
  publisher    = {{IOS Press}},
  title        = {{{Leveraging Data Ecosystems in Model-Based Systems Engineering for Ecological, Circular Added Value}}},
  doi          = {{10.3233/atde240858}},
  volume       = {{60}},
  year         = {{2024}},
}

@article{51363,
  author       = {{Huybrechts, Yves and Schmitz, Sabine}},
  issn         = {{2211-2898}},
  journal      = {{bmgn — Low Countries Historical Review}},
  number       = {{1}},
  pages        = {{59--76}},
  publisher    = {{Royal Netherlands Historical Society}},
  title        = {{{Het verhaal van Vlaanderen. Analyse van het mediaformat en het geschiedverhaal}}},
  doi          = {{10.51769/bmgn-lchr.15333}},
  volume       = {{139}},
  year         = {{2024}},
}

@techreport{56767,
  abstract     = {{Regulatorische Änderungen der vergangenen Jahre sowie die Umsetzung der „DAC 7“-EU‑Richtlinie haben dazu geführt, dass Tax Compliance Management Systeme (Tax CMS) zu einem zunehmend relevanten Faktor in deutschen Betriebsprüfungen avanciert sind. Unsere Interviewstudie, die sich auf Erfahrungen von Expertinnen und Experten aus Industrie, Handel und Steuerberatung stützt, zeigt, dass die Anzahl an Tax CMS in deutschen Unternehmen in den vergangenen Jahren gewachsen ist und insbesondere große Unternehmen mehrheitlich ein solches Kontrollsystem implementiert haben. Während aus Unternehmenssicht noch keine spürbaren Effekte auf die Betriebsprüfungsdauer, -umfang und -schwerpunkte sowie die Anzahl an Steuerstreitigkeiten und Höhe der Steuernachzahlungen feststellbar sind, nehmen die Befragten der steuerberatenden Berufe eine erste positive Entwicklung des Betriebsprüfungsklimas und damit einhergehend weniger Steuerstreitigkeiten sowie eine effizienzorientierte Verschiebung der Prüfungsschwerpunkte hin zu zunehmenden Prozessprüfungen wahr. Die Ergebnisse spiegeln Erfahrungen mit Tax CMS in Betriebsprüfungen wider und erlauben so Einblicke in die Nutzung, sowie Vor- und Nachteile dieser Systeme. So verdeutlichen die Ergebnisse etwa, dass Konkretisierungen der Vorschriften für den Aufbau und die Zertifizierung von Tax CMS sowie konkretere Rahmenbedingungen, die die Einbeziehung von Tax CMS in Betriebsprüfungen und daraus entstehende potentielle Betriebsprüfungserleichterungen verlässlich regeln, besonders wichtig sind. Die Einblicke dieser Studie bieten Orientierungspunkte für die Gestaltung der Nutzung von Tax CMS. Dies gilt insbesondere, da Tax CMS im Zuge der regulatorischen Änderungen und der wachsenden Anzahl implementierter Tax CMS zukünftig zunehmend eine relevante Rolle in Betriebsprüfungsprozessen in Deutschland spielen werden. }},
  author       = {{Schulz, Kim Alina and Sureth-Sloane, Caren}},
  title        = {{{Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4999404}},
  year         = {{2024}},
}

@techreport{49873,
  abstract     = {{This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs associated with tax complexity—tax employees, and tax risk. We find that firms locate more tax employees in countries with greater tax complexity. This association is particularly pronounced for complexity in tax procedures. We also find that multinationals operating in countries with high tax complexity are associated with higher tax risk. The incremental tax risk vanishes for firms that locate more tax employees in countries with highly complex tax procedures, while we find no risk reduction from additional tax employees in countries with complex tax rules. Our results reveal that multinationals eliminate 25 percent of overall tax complexity-related tax risk through targeted location of tax employees.}},
  author       = {{Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}},
  keywords     = {{tax complexity, tax complexity cost, tax department, tax employees, tax risk}},
  title        = {{{Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications}}},
  doi          = {{10.2139/ssrn.4888151}},
  year         = {{2024}},
}

@techreport{56727,
  author       = {{Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren and Voget, Johannes}},
  title        = {{{Tax Complexity and Foreign Direct Investment}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4990616}},
  year         = {{2024}},
}

@inproceedings{57613,
  author       = {{Rezat, Sebastian}},
  booktitle    = {{Proceedings of FAME 1 – Feedback & Assessment in Mathematics Education (ETC 14), 5-7 June 2024, Utrecht (The Netherlands)}},
  editor       = {{Iannone, Paola and Moons, Filip and Drüke-Noe, Christina and Geraniou, Eirini and Morselli, Francesca and Klingbeil, Katrin and Veldhuis, Michiel and Olsher, Shai}},
  pages        = {{262–269}},
  publisher    = {{Utrecht University and ERME}},
  title        = {{{Students' instrumentalizations of hints and automated feedback in their task solution process when learning mathematics with a digital curriculum resource}}},
  doi          = {{10.5281/zenodo.14231455}},
  year         = {{2024}},
}

@article{57619,
  abstract     = {{<jats:p>Ferroelectric liquid crystals exhibiting a chiral smectic C* phase are deposited on z cut periodically poled lithium niobate substrates and investigated by polarized optical microscopy. While the pure substrates placed between crossed polarizers and observed in transmission appear dark, uniformly aligned liquid crystal films deposited on these substrates show alternating domains with varying brightness. This effect can be attributed to the well-known coupling between the direction of the spontaneous polarization and the optical axis in the birefringent ferroelectric smectic C* phase. Quantitative measurements of the tilt angle between the local optical axis and the smectic layer normal confirm antiparallel orientations of spontaneous polarization of the liquid crystal from domain to domain, as expected by the periodic poling of the lithium niobate substrate. This effect provides a valuable non-destructive method of optical inspection of the quality of periodically poled ferroelectric substrates, which plays an important role in achieving quasi-phase-matching in non-linear optical applications.</jats:p>}},
  author       = {{Meier, Patrick A. and Keuker-Baumann, Susanne and Röder, Thorsten and Herrmann, Harald and Ricken, Raimund and Silberhorn, Christine and Kitzerow, Heinz-Siegfried}},
  issn         = {{1896-3757}},
  journal      = {{Opto-Electronics Review}},
  pages        = {{150611--150611}},
  publisher    = {{Polish Academy of Sciences Chancellery}},
  title        = {{{Optical imaging of ferroelectric domains in periodically poled lithium niobate using ferroelectric liquid crystals}}},
  doi          = {{10.24425/opelre.2024.150611}},
  year         = {{2024}},
}

@article{57618,
  abstract     = {{<jats:p>The presence of a polymer network and/or the addition of ferroelectric nanoparticles to a nematic liquid crystal are found to lower transition temperatures and birefringence, which indicates reduced orientational order. In addition, the electro-optic switching voltage is considerably increased when a polymer network is formed by in situ polymerization in the nematic state. However, the resulting polymer network liquid crystal switches at similar voltages as the neat liquid crystal when polymerization is performed at an elevated temperature in the isotropic state. When nanoparticle dispersions are polymerized at an applied DC voltage, the transition temperatures and switching voltages are reduced, yet they are larger than those observed for polymer network liquid crystals without nanoparticles polymerized in the isotropic phase.</jats:p>}},
  author       = {{Nordendorf, Gaby and Jünnemann-Held, Gisela and Lorenz, Alexander and Kitzerow, Heinz-Siegfried}},
  issn         = {{2079-4991}},
  journal      = {{Nanomaterials}},
  number       = {{11}},
  publisher    = {{MDPI AG}},
  title        = {{{Effects of Composition and Polymerization Conditions on the Electro-Optic Performance of Liquid Crystal–Polymer Composites Doped with Ferroelectric Nanoparticles}}},
  doi          = {{10.3390/nano14110961}},
  volume       = {{14}},
  year         = {{2024}},
}

@article{57616,
  author       = {{Becker, David and Meier, Patrick and Kuhlmann, Andreas and Sternemann, Christian and Bock, Harald and Steinrück, Hans-Georg and Kitzerow, Heinz-Siegfried}},
  issn         = {{2637-6113}},
  journal      = {{ACS Applied Electronic Materials}},
  number       = {{2}},
  pages        = {{1234--1243}},
  publisher    = {{American Chemical Society (ACS)}},
  title        = {{{Influence of the Deposition Rate on the Alignment and Performance of Perylene-3,4,9,10-tetracarboxylic Tetraethyl Ester in an Organic Light Emitting Diode}}},
  doi          = {{10.1021/acsaelm.3c01586}},
  volume       = {{6}},
  year         = {{2024}},
}

@article{57620,
  author       = {{Zhang, Bingru and Martens, Kevin and Kneer, Luisa and Nguyen, Linh and Kempter, Susanne and Huber, Klaus and Kitzerow, Heinz-Siegfried}},
  issn         = {{1542-1406}},
  journal      = {{Molecular Crystals and Liquid Crystals}},
  pages        = {{1--9}},
  publisher    = {{Informa UK Limited}},
  title        = {{{Investigation of nano-rods fabricated by the DNA origami method using static and dynamic light scattering}}},
  doi          = {{10.1080/15421406.2024.2418067}},
  year         = {{2024}},
}

@article{57625,
  author       = {{Giesselmann, Frank and Kitzerow, Heinz-Siegfried and Zentel, Rudolf}},
  issn         = {{1358-314X}},
  journal      = {{Liquid Crystals Today}},
  number       = {{1}},
  pages        = {{2--9}},
  publisher    = {{Informa UK Limited}},
  title        = {{{Fifty years of liquid crystal research in the mirror of the German Liquid Crystal Conference}}},
  doi          = {{10.1080/1358314x.2024.2415787}},
  volume       = {{33}},
  year         = {{2024}},
}

@inproceedings{57645,
  author       = {{Heid, Stefan and Kornowicz, Jaroslaw and Hanselle, Jonas Manuel and Hüllermeier, Eyke and Thommes, Kirsten}},
  booktitle    = {{PROCEEDINGS 34. WORKSHOP COMPUTATIONAL INTELLIGENCE}},
  pages        = {{233}},
  title        = {{{Human-AI Co-Construction of Interpretable Predictive Models: The Case of Scoring Systems}}},
  volume       = {{21}},
  year         = {{2024}},
}

@inbook{57651,
  author       = {{Kempkes, Jens Peter and Kreuzhage, Katharina and Kundisch, Dennis and Seutter, Janina and Weskamp, Christoph}},
  booktitle    = {{Theatercontrolling}},
  isbn         = {{9783658449834}},
  pages        = {{121 -- 129}},
  publisher    = {{Springer Fachmedien Wiesbaden}},
  title        = {{{Digitale Transformation im Theater}}},
  doi          = {{10.1007/978-3-658-44984-1_10}},
  year         = {{2024}},
}