@techreport{17514,
  abstract     = {{This paper introduces an index that captures the complexity of countries’ corporate income tax systems faced by multinational corporations. It is based on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries for the year 2016, we find that the level of tax complexity varies considerably across countries, while tax code and framework complexity also vary within countries. From a global perspective, tax complexity is strongly driven by the complexity of both transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different correlation patterns. For example, tax framework complexity is negatively associated with countries’ governance, suggesting that strongly governed countries tend to have less complex tax frameworks, while tax code complexity is positively associated with the statutory tax rate, indicating that high-tax countries tend to have more complex tax codes. However, none of the observed associa-tions are very strong. We conclude that tax complexity represents a distinct country charac-teristic and propose the use of our TCI and its subindices in future research.}},
  author       = {{Hoppe, Thomas and Schanz, Debora and Sturm, Susann and Sureth-Sloane, Caren}},
  title        = {{{The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}}},
  doi          = {{10.2139/ssrn.3469663}},
  year         = {{2021}},
}

@techreport{24676,
  abstract     = {{This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens. We find that the number of subsidiaries of European banks in tax havens declines significantly after the introduction of mandatory public CbCR in contrast to insurance firms that need not disclose. We document that this decline is mainly driven by a reduction of subsidiaries in small countries with little economic substance (“dot havens”) and in tax havens that are regulatory havens at the same time, i.e., with high financial secrecy. Further, we find that high exposure to reputational risk is a major amplifier of reorganizational activities. Our results explain prior mixed evidence and document that CbCR effectively curbs tax haven presence only under specific circumstances, i.e., in countries offering both tax shelter and financial secrecy, and more strongly for banks with high reputational risk. These findings suggest that increased tax disclosure on banks does not effectively attenuate tax haven presence per se, but only for a subset of havens and banks. Policymakers need to be aware of these limitations, especially in light of the current decision of extending public CbCR to all large multinationals. }},
  author       = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}},
  title        = {{{Banks’ tax disclosure, financial secrecy, and tax haven heterogeneitys}}},
  doi          = {{10.2139/ssrn.3523909}},
  year         = {{2021}},
}

@techreport{24674,
  author       = {{Diller, Markus and Lorenz, Johannes and Schneider, Georg Thomas and Sureth-Sloane, Caren}},
  issn         = {{1556-5068}},
  title        = {{{Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance}}},
  doi          = {{10.2139/ssrn.3895611}},
  year         = {{2021}},
}

@techreport{24661,
  author       = {{Lorenz, Johannes and Diller, Markus and Sureth-Sloane, Caren}},
  issn         = {{1556-5068}},
  title        = {{{The Epidemiology of Tax Avoidance Narratives}}},
  doi          = {{10.2139/ssrn.2992732}},
  year         = {{2021}},
}

@article{27508,
  abstract     = {{<jats:p>To analyze the influence of suspension kinematics on tire wear, detailed simulation models are required. In this study, a non-linear, flexible multibody model of a rear axle system is built up in the simulation software MSC Adams/View. The physical model comprises the suspension kinematics, compliance, and dynamics as well as the non-linear behavior of the tire using the FTire model. FTire is chosen because it has a separate tire tread model to compute the contact pressure and friction force distribution in the tire contact patch. To build up the simulation model, a large amount of data is needed. Bushings, spring, and damper characteristics are modeled based on measurements. For the structural components (e.g., control arms), reverse engineering techniques are used. The components are 3D-scanned, reworked, and included as a modal reduced finite element (FE)-model using component mode synthesis by Craig–Bampton. Finally, the suspension model is validated by comparing the simulated kinematic and compliance characteristics to experimental results. To investigate the interaction of suspension kinematics and tire wear, straight line driving events, such as acceleration, driving with constant velocity, and deceleration, are simulated with different setups of wheel suspension kinematics. The influence of the setups on the resulting friction work between tire and road is examined, and an exemplarily calculation of tire wear based on a validated FTire tire model is carried out. The results demonstrate, on the one hand, that the chosen concept of elasto-kinematic axle leads to a relatively good match with experimental results and, on the other hand, that there are significant possibilities to reduce tire wear by adjusting the suspension kinematics.</jats:p>}},
  author       = {{Schütte, Jan and Sextro, Walter}},
  issn         = {{2624-8921}},
  journal      = {{Vehicles}},
  pages        = {{233--256}},
  title        = {{{Tire Wear Reduction Based on an Extended Multibody Rear Axle Model}}},
  doi          = {{10.3390/vehicles3020015}},
  year         = {{2021}},
}

@inproceedings{29291,
  author       = {{Zahera, Hamada Mohamed Abdelsamee and Heindorf, Stefan and Ngonga Ngomo, Axel-Cyrille}},
  booktitle    = {{Proceedings of the 11th on Knowledge Capture Conference}},
  publisher    = {{ACM}},
  title        = {{{ASSET: A Semi-supervised Approach for Entity Typing in Knowledge Graphs}}},
  doi          = {{10.1145/3460210.3493563}},
  year         = {{2021}},
}

@misc{28706,
  author       = {{Peckhaus, Volker}},
  booktitle    = {{zbMATH Open, Zbl 1472.01028}},
  title        = {{{Wittgenstein, Ludwig, Wiener Ausgabe, Bd. 7: Synopse der Manuskriptbände I bis IV, hg. v. Michael Nedo, Vittorio Klostermann: Frankfurt a.M. 2020}}},
  year         = {{2021}},
}

@misc{28708,
  author       = {{Peckhaus, Volker}},
  booktitle    = {{zbMATH Open, Zbl 1475.00016}},
  title        = {{{Wittgenstein, Ludwig, Wiener Ausgabe, Bd. 9: Philosophische Bemerkungen, hg. v. Michael Nedo, Vittorio Klostermann: Frankfurt a.M. 2020}}},
  year         = {{2021}},
}

@misc{28707,
  author       = {{Peckhaus, Volker}},
  booktitle    = {{zbMATH Open, Zbl. 1475.01044}},
  title        = {{{Bolzano, Bernard, "Briefe an Michael Josef Fesl 1831–1836", hg. v. Otto Neumaier, Frommann-Holzboog, Eckhart Holzboog: Stuttgart-Bad Cannstatt 2020 (Bernard Bolzano-Gesamtausgabe. Reihe III: Briefwechsel. Bd. 2.2)}}},
  year         = {{2021}},
}

@misc{28705,
  author       = {{Peckhaus, Volker}},
  booktitle    = {{zbMATH Open, Zbl. 1471.01007}},
  title        = {{{Negrepontis, Stelios, “Plato on Geometry and the Geometers”, in: S.G. Dani et al. (eds.), Geometry in History, Cham: Springer 2019, 1–88}}},
  year         = {{2021}},
}

@misc{28709,
  author       = {{Peckhaus, Volker}},
  booktitle    = {{zbMATH Open, Zbl. 1478.01009}},
  title        = {{{Rusnock, Paul, “Bolzano on Continuity”, in: Stewart Shapiro et. al. (eds.), The History of Continua. Philosophical and Mathematical Perspectives, Oxford: Oxford University Press 2021, 188–218}}},
  year         = {{2021}},
}

@article{37644,
  abstract     = {{Research on technological educationininterdisciplinary scienceand socialstudies (Sachunterricht) in German primary schools emphasizes that childrenare generally interested in technology. While several STEAM initiatives point towards a growing recognition of technological literacy, the consideration of technology  education  ininterdisciplinaryscience  and  social  studies  is  quite  underrepresented  in practice as well as in research and teacher training.Takinginto accountthe UN-CRPDclaims foran inclusive educational system andthus alsothe right to equally participate in a free society,participation in  society  through  participation  in  technological  development  is  a  fundamental  common  goal  of technological  and  inclusive  education  and  part  of  widely  recognized  technological  literacy.It  is therefore  not well  understood  how  teaching  and  learning  arrangementscan  consider  and satisfythe needs  of  all  different  students.  The  research  project  the  present  paper  is  part  of  tries to unveil the appearance of student’s basic needs in relation to technological educationfor all children. Thisinitial quantitative part of a grounded theory study examined the subjective significance of basic psychological needs  in interdisciplinary  science  studies  in  primary  educationto  allow for  a well-reasoned  sample choice  for  subsequent  interviews. Quantitative  results  point  towards  some  revisions  regarding  the instrument  used  and  several  implications  on  the  diversity  of  students ́needs  in  science  and  social studies. Future research is needed with larger samples for factor-analysis.}},
  author       = {{Schröer, Franz and Tenberge, Claudia}},
  issn         = {{1893-1774}},
  journal      = {{TECHNE SERIES - Forskning i slöjdpedagogik och slöjdvetenskap}},
  keywords     = {{Inclusion, basic needs, Technology Education, Primary Education, autonomy, competence, social relatedness}},
  location     = {{Rauma (FIN)}},
  number       = {{2}},
  pages        = {{322--331}},
  publisher    = {{TECHNE SERIES}},
  title        = {{{Technological and Inclusive Education - Considering Students’ Needs Towards Technological Learning in Primary Schools}}},
  volume       = {{28}},
  year         = {{2021}},
}

@article{43278,
  author       = {{Hälterlein, Jens}},
  journal      = {{Big Data & Society}},
  number       = {{1}},
  title        = {{{Epistemologies of predictive policing: Mathematical social science, social physics and machine learning}}},
  volume       = {{8}},
  year         = {{2021}},
}

@phdthesis{42070,
  author       = {{Olma, Simon}},
  isbn         = {{9783947647231}},
  publisher    = {{Verlagsschriftenreihe des Heinz Nixdorf Instituts}},
  title        = {{{Systemtheorie von Hardware-in-the-Loop-Simulationen mit Anwendung auf einem Fahrzeugachsprüfstand mit parallelkinematischem Lastsimulator}}},
  volume       = {{404}},
  year         = {{2021}},
}

@misc{35066,
  author       = {{Süßmann, Johannes}},
  title        = {{{Mariemont – Modernismus und Erinnerung. Videographierter Vortrag für den 5. Belgientag des Belgienzentrums Paderborn ›Belgien – Pralle Kunst des Lebens‹ am 18. Mai 2021}}},
  year         = {{2021}},
}

@article{55437,
  author       = {{Vandenbussche, Saskia}},
  journal      = {{Journal of Dutch Literature}},
  number       = {{1}},
  pages        = {{25--48}},
  title        = {{{Persian as Mystery and Arabic as the New Dutch}}},
  volume       = {{12}},
  year         = {{2021}},
}

@article{29702,
  author       = {{Höper, Lukas and Hüsing, Sven and Malatyali, Hülya and Schulte, Carsten and Budde, Lea}},
  journal      = {{LOG IN}},
  number       = {{1}},
  pages        = {{31--38}},
  publisher    = {{LOG IN Verlag}},
  title        = {{{Methodik für Datenprojekte im Informatikunterricht}}},
  volume       = {{41}},
  year         = {{2021}},
}

@phdthesis{33872,
  author       = {{Wembe Moafo, Boris Edgar}},
  pages        = {{180}},
  title        = {{{Geometric and Numerical Methods in Optimal Control and Zermelo Problems on Revolution Surfaces - Applications}}},
  year         = {{2021}},
}

@article{25556,
  abstract     = {{<jats:title>Abstract</jats:title><jats:p>In order to reduce fuel consumption and thus pollutant emissions, the automotive industry is increasingly developing lightweight construction concepts that are accompanied by an increasing usage of aluminum materials. Due to poor weldability of aluminum in combination with other materials, mechanical joining methods such as clinching were developed and established in series production. In order to predict the relevant characteristics of clinched joints and to ensure the reliability of the process, it is simulated numerically during product development processes. In this regard, the predictive accuracy of the simulated process highly depends on the implemented friction model. In particular, the frictional behavior between the sheet metals as well as between the sheet metal and clinching tools has a significant impact on the geometrical formation of the clinched joint. No testing methods exist that can sufficiently investigate the frictional behavior in sheet materials, especially under high interface pressures, different relative velocities, and long friction paths, while allowing a decoupled consideration of the test parameters. This paper describes the development of further testing concepts based on a proven tribo-torsion test method for determining friction coefficients between sheet metal materials for the simulation of clinching processes. For this purpose, the correlation of interface pressure and the relative velocity between aluminum and steel sheet material in clinching processes is investigated using numerical simulation. Based on these findings, the developed concepts focus on determining friction coefficients at interface pressures of the above materials, yield stress, as well as the reproduction of the occurring friction conditions between sheet metal materials and tool surfaces in clinching processes using tool substitutes. Furthermore, wear investigations between sheet metal material and tool surface were carried out in the friction tests with subsequent EDX analyses of the frictioned tool surfaces. The developed method also allows an optical deformation measurement of the sheet metal material specimen by means of digital image correlation (DIC). Based on a methodological approach, the test setups and the test systems used are explained, and the functionality of the concepts is proven by experimental tests using different sheet metal materials.</jats:p>}},
  author       = {{Böhnke, Max and Rossel, Moritz Sebastian and Bielak, Christian Roman and Bobbert, Mathias and Meschut, Gerson}},
  issn         = {{0268-3768}},
  journal      = {{The International Journal of Advanced Manufacturing Technology}},
  title        = {{{Concept development of a method for identifying friction coefficients for the numerical simulation of clinching processes}}},
  doi          = {{10.1007/s00170-021-07986-4}},
  year         = {{2021}},
}

@misc{37504,
  author       = {{Weber, Jutta}},
  booktitle    = {{Routledge Social Science Handbook of Artificial Intelligence}},
  editor       = {{Elliott, Anthony}},
  pages        = {{58--73 preprint}},
  publisher    = {{Routledge}},
  title        = {{{Artificial Intelligence in the Age of Technoscience}}},
  year         = {{2021}},
}