@techreport{56814, abstract = {{This study investigates whether, how, and under what conditions the expected positive association between cooperative compliance programs and tax compliance is attenuated by tax complexity. Many countries have implemented cooperative compliance programs to improve compliance, however, the effectiveness of these programs varies across countries. I expect and find that the complexity of a country's tax system might impair the compliance-enhancing impact of cooperative compliance programs. Using cross-country data of 57 countries, I find that cooperative compliance programs generally promote compliance, except in countries with highly complex tax codes. Moreover, these programs are positively associated with tax compliance even if tax procedures, such as tax filing and payment or tax audits, are highly complex. My findings suggest that cooperative compliance programs can compensate for mistrust caused by complex tax procedures and enhance compliance. However, they may not be effective tools to enhance compliance in complex tax codes. }}, author = {{Schipp, Adrian}}, title = {{{Too Complex to Cooperate? Tax Complexity and Cooperative Compliance}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4934559}}, year = {{2024}}, } @inbook{56818, author = {{Süßmann, Johannes}}, booktitle = {{Ordnungssysteme. Auswählen, Werten, Sortieren in den Kulturwissenschaften}}, editor = {{von Engelberg-Dočkal, Eva and Herold, Stephanie}}, keywords = {{Geschichtstheorie, Ereignisbildung, Begriffsbildung, Erzählung, Narratologie}}, pages = {{14–18}}, publisher = {{universi – Universitätsverlag Siegen}}, title = {{{Aus Geschehen ein Ereignis formen: Auswählen, Werten, Sortieren in der Geschichtserzählung}}}, doi = {{http://dx.doi.org/10.25819/ubsi/10583}}, volume = {{4}}, year = {{2024}}, } @techreport{56816, abstract = {{This study investigates the association between the political characteristics of countries and the complexity of the legal system. We use country-level measures of tax complexity, democracy indicators, and election results data and find that the degree of democracy is associated with higher overall complexity of tax systems. This association is driven by the complexity of tax regulations. Contrastingly, we document negative associations with the complexity of tax procedures such as tax filings or tax audits. Moreover, we find the association between democracy and tax system complexity to be inversely U-shaped, indicating strong autocracies and strong democracies to reduce overall tax complexity. In further analyses, we document that the complexity of anti-tax avoidance regulations increases with higher levels of democracy and demonstrate that left-wing governed countries are more prone to experience an increase in complexity through democracy than right-wing governed countries.}}, author = {{Giese, Henning and Schipp, Adrian}}, title = {{{The Downsides of Democracy? The Case of Tax Complexity}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4934571}}, year = {{2024}}, } @inproceedings{56836, author = {{Claes, Leander and Johannesmann, Sarah and Zeipert, Henning and Henning, Bernd}}, booktitle = {{2023 International Congress on Ultrasonics, Beijing, China}}, issn = {{1742-6596}}, pages = {{012171}}, publisher = {{IOP Publishing}}, title = {{{Broadband acoustic waves in plate-like structures for acoustic material characterisation}}}, doi = {{10.1088/1742-6596/2822/1/012171}}, volume = {{2822}}, year = {{2024}}, } @inproceedings{56835, author = {{Dreiling, Dmitrij and Itner, Dominik and Hetkämper, Tim and Birk, Carolin and Gravenkamp, Hauke and Henning, Bernd}}, booktitle = {{2023 International Congress on Ultrasonics, Beijing, China}}, issn = {{1742-6596}}, pages = {{012169}}, publisher = {{IOP Publishing}}, title = {{{A pulse-echo measurement setup to determine viscoelastic material parameters}}}, doi = {{10.1088/1742-6596/2822/1/012169}}, volume = {{2822}}, year = {{2024}}, } @inbook{56837, author = {{Aßmann, Sandra and Wiethoff, Christoph}}, booktitle = {{Medien – Bildung – Forschung. Integrative und interdisziplinäre Perspektiven}}, editor = {{Aßmann, Sandra and Grafe, Silke and Martin, Alexander}}, isbn = {{978-3-7815-2673-0}}, pages = {{150--166}}, publisher = {{Verlag Julius Klinkhardt}}, title = {{{Lernprozessanregende Aufgaben in der Lehrkräftebildung: Förderung von Reflexions- und Medienkompetenz mit Fellinis „8 ½“}}}, year = {{2024}}, } @article{56740, author = {{Heidebrecht, Jana and Sloane, Hannah Sabrina}}, journal = {{die hochschullehre}}, pages = {{225--235}}, title = {{{"So was gibt es bei uns nicht!" - Fachkultur als Treiber oder Barriere für Transfer von digitalen (Lehr-)Innovationen}}}, volume = {{10}}, year = {{2024}}, } @article{56848, abstract = {{What can the tax authorities do to encourage citizens to pay their taxes more honestly? They can promote honest tax payments in the media! Such tax education, which is completely unfamiliar to German taxpayers, can look back on a long tradition in the USA, for example, and other countries. It has also been practised in Spain since the end of the 1960s and intensified after the transition to democracy. A Treasury television advertisement from 1990 allows an analysis of the narratives used by tax education in the young Spanish democracy. The intense and difficult struggle by state institutions for democratic, equal rights for all citizens even 15 years after Franco's death becomes obvious. }}, author = {{Schönhärl, Korinna}}, journal = {{Themenportal Europäische Geschichte}}, keywords = {{Spanish History, Financial History, Tax History, Video as historical sources}}, title = {{{"Contributing means investing in Spain" – Media campaigns on tax education in Spain after the transition to democracy}}}, year = {{2024}}, } @inbook{56860, author = {{Wengler, Katja and Koppitsch, Gerlinde and Freisleben-Teutschner, Christian F. and Hüther, Judith and Kidritsch, Anita and Neiske, Iris}}, booktitle = {{Tag der Lehre | Inverted Classroom and Beyond 2024 - Innovative Lehrveranstaltungsformate. Das Curriculum der Zukunft gestalten}}, pages = {{80--83}}, publisher = {{Fachhochschule St. Pölten}}, title = {{{How to foster Future Skills in independent learning phases?}}}, year = {{2024}}, } @inproceedings{56862, author = {{Redeker, Magnus and Quirin, Dennis and Schroeder, Rafael and Klausmann, Tobias and Löwen, Alexander and Wollbrink, Alexander and Stichweh, Heiko and Althoff, Simon and Bender, Amelie and Sextro, Walter and Hesse, Marc}}, booktitle = {{2024 IEEE 29th International Conference on Emerging Technologies and Factory Automation (ETFA)}}, publisher = {{IEEE}}, title = {{{Towards a One-Stop-Shop Solution for the Application of Data-Driven Value-Adding Services in Production}}}, doi = {{10.1109/etfa61755.2024.10711095}}, volume = {{13}}, year = {{2024}}, } @article{56959, author = {{Otto, Franziska}}, journal = {{Bildung und Beruf}}, number = {{Ausgabe November/Dezember}}, title = {{{SELBSTKONZEPT. "Stark bin ich. Das muss ich auch sein!" – Zugänge und Einblicke zum Selbstkonzept von Jugendlichen am Übergang Schule-Beruf}}}, volume = {{7. Jahrgang}}, year = {{2024}}, } @inproceedings{56962, author = {{zur Heiden, Philipp and Gussew, Christian}}, booktitle = {{19th International Conference on Business Informatics (WI24)}}, location = {{Würzburg}}, title = {{{Knowledge Repositories in the Age of AI: Deriving Design Principles from Practice}}}, year = {{2024}}, } @article{49456, author = {{Nastjuk, I. and Trang, Simon Thanh-Nam and Grummeck-Braamt, J. and Adam, M. and Tarafdar, M.}}, journal = {{European Journal of Information Systems (VHB Jourqual 3 A)}}, number = {{3}}, title = {{{Integrating and Synthesizing Technostress Research: A Meta-Analysis on Technostress Creators, Outcomes, and Usage Contexts}}}, volume = {{33}}, year = {{2024}}, } @article{49453, author = {{Wolf, T. and Trang, Simon Thanh-Nam and Weiger, W. and Trenz, M.}}, journal = {{Journal of Information Technology (VHB Jourqual 3 A)}}, number = {{3}}, title = {{{The technology-behavioral compensation effect: Unintended consequences of health technology adoption}}}, doi = {{10.1177/02683962231183979}}, volume = {{39}}, year = {{2024}}, } @inbook{55462, author = {{Tönsing, Johanna and Kißling, Magdalena}}, booktitle = {{Einfach aussortieren? Anregungen für kritische Lektüren des Literaturkanons}}, editor = {{Tönsing, Johanna and Kißling, Magdalena}}, title = {{{Cancel Culture – Eine literaturdidaktischen Silhouettierung}}}, year = {{2024}}, } @book{55461, editor = {{Tönsing, Johanna and Kißling, Magdalena}}, title = {{{Einfach aussortieren? Anregungen für kritische Lektüren des Literaturkanons}}}, year = {{2024}}, } @inbook{55457, author = {{Tönsing, Johanna}}, booktitle = {{Unzuverlässiges Erzählen in Literatur und Medien. Didaktische Perspektiven}}, editor = {{Bernhardt, Sebastian }}, title = {{{• Jack Unterweger – ein (literarischer] Fall. Überlegungen zur Komplexität eines Autor-Erzähler-Verhältnisses im Literaturunterricht}}}, year = {{2024}}, } @inbook{55458, author = {{Tönsing, Johanna and Kißling, Magdalena}}, booktitle = {{Einfach aussortieren? Anregungen für kritische Lektüren des Literaturkanons}}, editor = {{Tönsing, Johanna and Kißling, Magdalena}}, title = {{{Einleitung}}}, year = {{2024}}, } @article{56264, author = {{Buhl, Heike M. and Fisher, Josephine Beryl and Rohlfing, Katharina}}, journal = {{Proceedings of the Annual Meeting of the Cognitive Science Society}}, title = {{{Changes in partner models – Effects of adaptivity in the course of explanations}}}, volume = {{46}}, year = {{2024}}, } @article{55097, author = {{Beutner, Marc and Schneider, Jennifer Nicole}}, issn = {{1877-0509}}, journal = {{Procedia Computer Science}}, pages = {{107--114}}, publisher = {{Elsevier BV}}, title = {{{The use of IT and OER to support remote sustainable work in Europeans Green Economy}}}, doi = {{10.1016/j.procs.2024.05.085}}, volume = {{237}}, year = {{2024}}, }