@article{36466,
  author       = {{Becker, Rieke}},
  journal      = {{Österreichische Zeitschrift für Geschichtswissenschaften. Themenband „New Diplomatic History“}},
  keywords     = {{New Diplomatic History, Neue Diplomatiegeschichte}},
  number       = {{2}},
  pages        = {{28–48}},
  title        = {{{Hilfst du mir, so hilfst du dir. Diplomatische Überzeugungsstrategien der Regentin Christine Charlotte von Ostfriesland gegenüber Kaiser Leopold I. im 17. Jahrhundert}}},
  doi          = {{https://doi.org/10.25365/oezg-2024-35-2-2}},
  volume       = {{35}},
  year         = {{2024}},
}

@article{57140,
  abstract     = {{Emerging technologies around autonomous weapons systems pose significant threats, particularly to small states in the Global South. Despite these threats, many such small states have struggled to participate in multilateral discussions to regulate and prohibit autonomous weapons systems, while the negotiations have been ongoing within the Group of Governmental Experts on Lethal Autonomous Weapons Systems (GGE on LAWS) under the United Nations Convention on Certain Conventional Weapons (UNCCW) since 2017. This paper analyses the dilemmic positions small state diplomats find themselves in when trying to devote time and expertise to international discussions on autonomous weapons systems while at the same time negotiating the power politics within the international law-making system and working with a limited expertise pool and resource base. The research is based on interviews with diplomats in Geneva, participation data collated by the UN, and virtual and in-person observation of the GGE on LAWS discussions in the UNCCW. The paper concludes that disarmament diplomats from small states from the Global South face various challenges, including small governments back home that cannot address emerging issues, great power politics, unequal international legal systems, and absent common positions on disarmament. Nevertheless, these same small states have dealt with such challenges, so as to decolonise the asymmetric diplomatic space within which they operate.}},
  author       = {{Bhila, Ishmael}},
  issn         = {{2616-8006}},
  journal      = {{Small States & Territories}},
  number       = {{2}},
  pages        = {{203--220}},
  publisher    = {{University of Malta. Islands and Small States Institute}},
  title        = {{{Strained Missions: the diplomatic dilemmas of small states from the Global South in the area of autonomous weapons systems}}},
  volume       = {{7}},
  year         = {{2024}},
}

@misc{56282,
  abstract     = {{Algorithmic bias has long been recognized as a key problem affecting decision-making processes that integrate artificial intelligence (AI) technologies. The increased use of AI in making military decisions relevant to the use of force has sustained such questions about biases in these technologies and in how human users programme with and rely on data based on hierarchized socio-cultural norms, knowledges, and modes of attention.

In this post, Dr Ingvild Bode, Professor at the Center for War Studies, University of Southern Denmark, and Ishmael Bhila, PhD researcher at the “Meaningful Human Control: Between Regulation and Reflexion” project, Paderborn University, unpack the problem of algorithmic bias with reference to AI-based decision support systems (AI DSS). They examine three categories of algorithmic bias – preexisting bias, technical bias, and emergent bias – across four lifecycle stages of an AI DSS, concluding that stakeholders in the ongoing discussion about AI in the military domain should consider the impact of algorithmic bias on AI DSS more seriously.}},
  author       = {{Bhila, Ishmael and Bode, Ingvild}},
  keywords     = {{Algorithmic Bias, AI, Decision Support Systems, Autonomous Weapons Systems}},
  publisher    = {{ICRC Humanitarian Law & Policy Blog}},
  title        = {{{The problem of algorithmic bias in AI-based military decision support systems}}},
  year         = {{2024}},
}

@misc{57416,
  abstract     = {{The increased complexity of modern software has led to much more
sophisticated attack vectors. As a result, we require newer vulnerability detection
methods to ensure software security without compromising efficiency.
The Code Property Graph (CPG) is a program representation that provides a comprehensive overview of program behavior, combining abstract syntax trees, control flow
graphs, and program dependence graphs. With such a detailed data structure, we can
detect patterns that characterize known vulnerabilities and identify various security
threats. Querying the combined data structure instead of the individual graphs enables the detection of multidimensional scenarios.
This work aims to integrate the advantages of CPGs into software systems that utilize
the Jimple intermediate representation. We introduce JimNode, a novel approach for
generating CPGs specifically tailored to Jimple. Despite the model incompatibility, our
evaluation, which covered approximately 50,800 methods, reveals an 88.07% similarity
of the inter-statement edges compared to Joern, the state-of-the-art tool for CPG
generation. We provide a detailed analysis of our methodology and discuss why it is
better suited for Jimple programs than Joern’s language-agnostic approach.}},
  author       = {{Youkeim, Michael Hany Fawzy}},
  publisher    = {{Paderborn University}},
  title        = {{{Tailoring Code Property Graphs to Jimple}}},
  year         = {{2024}},
}

@inproceedings{54301,
  author       = {{Schultz, Andreas Maximilian and Dotzki, Fabian and Mozgova, Iryna}},
  booktitle    = {{Proceedings of the 21st ISCRAM Conference}},
  editor       = {{Penkert, Berthold and Hellingrath, Bernd and Rode, Monika and Widera, Adam and Middelhoff, Michael and Boersma, Kees and Kalthöner, Matthias}},
  location     = {{Münster}},
  title        = {{{State of Knowledge Management among German firefighters}}},
  doi          = {{https://doi.org/10.59297/ndd24w94}},
  year         = {{2024}},
}

@article{57527,
  abstract     = {{Emotionen und der Umgang mit Emotionen sind besonders für angehende Lehrkräfte von hoher Bedeutsamkeit. Die Fähigkeit von angehenden Lehrkräften, aktiv mit ihren Emotionen umzugehen, bildet einen entscheidenden Faktor für die Entwicklung von Lehrprofessionalität sowie für die psychische Gesundheit im künftigen Beruf. Der Umgang von angehenden Lehrkräften mit Emotionen wurde in der Lehrkräftebildung bislang nur eingeschränkt bzw. punk-tuell aufgegriffen. Das Praxissemester stellt eine Phase der Lehrkräftebildung dar, die aufgrund der neuen Herausforderungen und Aufgaben für die Studierenden stark emotionsgeladen sein kann. Die vorliegende Tagebuchstudie untersucht spezifische emotionsauslösende Situationen im Berufsalltag von Praxissemesterstudierenden (n=10). In diesem Zusammenhang wurden zudem die Valenz (positiv – negativ) der erlebten Emotionen sowie die situationsspezifische Emotionsregulation untersucht. Die Praxissemesterstudierenden wurden instruiert, anzugeben, ob sie eine Emotion situationsspezifisch reguliert haben, indem sie diese kognitiv neu bewertet, expressiv unterdrückt oder frei herausgelassen haben. Insgesamt wurden 126 emotionsauslösende berufliche Situationen im Praxissemester genannt, welche sich in einen schulischen, (privat-)beruflichen und Ausbildungskontext unterteilen lassen. Die Praxissemesterstudierenden gaben an, mehr positive als negative Emotionen situationsspezifisch erlebt zu haben. Das freie Herauslassen von Emotionen wurde in den meisten Fällen als Emotionsregulationsstrategie eingesetzt.}},
  author       = {{Will, Alexander and Jenert, Tobias}},
  journal      = {{HLZ – Herausforderung Lehrer*innenbildung}},
  keywords     = {{emtions, emotion regulation, Emotionsregulation, Emotion, Praxissemester, Lehrerbildung, Lehrer:innenbildung}},
  number       = {{1}},
  pages        = {{451–468}},
  title        = {{{Emotionales Erleben und Emotionsregulation von Studierenden im Praxissemester – Eine Tagebuchstudie}}},
  doi          = {{10.11576/HLZ-6300}},
  volume       = {{7}},
  year         = {{2024}},
}

@article{53072,
  abstract     = {{Negated statements require more processing efforts than assertions. However, in certain contexts, repeating negations undergo adaptation, which over time mitigates the effort.
Here, we ask negations hamper visual processing and whether consecutive repetitions mitigate its influence. 
We assessed the overall attentional capacity and its distribution, the relative weight, quantitatively using 
the formal Theory of Visual Attention (TVA).
We employed a very simple form for negations, binary negations. Negated instructions, expressing the only alternative to the core supposition, were cognitively demanding, resulting in a loss of attentional capacity in three experiments. The overall attentional capacity recovered gradually but stagnated at a lower level than with assertions, even after many repetitions. Additionally, negations distributed the attention equally between target and reference stimulus. Repetitions slightly increased the reference' share of attention. Assertions, on the other hand, shifted the attentional weight towards the target. Few repetitions slightly decreased the bias towards the target, many repetitions increased the bias.}},
  author       = {{Banh, Ngoc Chi and Tünnermann, Jan and Rohlfing, Katharina J. and Scharlau, Ingrid}},
  journal      = {{Frontiers in Psychology}},
  title        = {{{Benefiting from Binary Negations? Verbal Negations Decrease Visual Attention and Balance Its Distribution}}},
  doi          = {{10.3389/fpsyg.2024.1451309}},
  volume       = {{15}},
  year         = {{2024}},
}

@inbook{57534,
  author       = {{Becker, Rieke and Lauert, Markus}},
  booktitle    = {{Politiken der Unhöflichkeit. Gelehrtenstreit vom 17. bis zum 20. Jahrhundert. Geschenkschrift für Johannes Süßmann}},
  editor       = {{Becker, Rieke and Lauert, Markus}},
  pages        = {{5–19}},
  title        = {{{Einleitung}}},
  doi          = {{10.17619/UNIPB/1-2124}},
  year         = {{2024}},
}

@techreport{57481,
  author       = {{Dieter, Peter and Speckenmeyer, Philipp and Schryen, Guido}},
  title        = {{{The On-Demand Delivery Problem: Assignment of Orders to Warehouses and Couriers}}},
  doi          = {{10.2139/ssrn.5039888}},
  year         = {{2024}},
}

@inbook{57388,
  author       = {{Becker, Rieke}},
  booktitle    = {{Politiken der Unhöflichkeit. Gelehrtenstreit vom 17. bis zum 20. Jahrhundert. Geschenkschrift für Johannes Süßmann}},
  editor       = {{Becker, Rieke and Lauert, Markus}},
  pages        = {{84–108}},
  title        = {{{„Der Löwe kümmert sich nicht um das Gebell des Hündchens.“ Eine unhöfliche Flugschrift im Konflikt um die Regentschaft Ostfrieslands (1666/67)}}},
  doi          = {{10.17619/UNIPB/1-2124}},
  year         = {{2024}},
}

@book{57387,
  abstract     = {{Der Sammelband begreift Unhöflichkeit als eine sinnhafte Kommunikationsform, die in gezielten, zweckorientierten Verstößen gegen Regeln und Erwartungshaltungen besteht. Unhöflichkeit hat das Potenzial, Aufmerksamkeit zu erzeugen und Handlungsspielräume zu eröffnen. Gerade in Gelehrtenkreisen war sie über Jahrhunderte hinweg ein gern genutztes Kommunikationsmittel in Konflikten. Häufig wurde Unhöflichkeit vor einem Publikum zur Schau gestellt und hatte dann immer auch einen Unterhaltungswert. Die Aufsätze des Sammelbandes nehmen diese Funktionen von Unhöflichkeit in exemplarischen Fallstudien in den Blick, die einen Zeitraum vom 17. bis zum 20. Jahrhundert abdecken.}},
  editor       = {{Becker, Rieke and Lauert, Markus}},
  keywords     = {{Höflichkeitsforschung, Höflichkeit, Unhöflichkeit, Gelehrtenstreit}},
  title        = {{{Politiken der Unhöflichkeit. Gelehrtenstreit vom 17. bis zum 20. Jahrhundert. Geschenkschrift für Johannes Süßmann}}},
  doi          = {{10.17619/UNIPB/1-2124}},
  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}},
}

@article{57588,
  abstract     = {{<jats:p>Developing a curriculum provides a scientific community with a chance to reflect on their own scientific discipline as well as their relationship with others (e. g. other disciplines and civil society). How a disciplinary community presents itself to others through education influences others’ perceptions and understanding of science. Thus, communicating science through education reflects back on scientific insights. The paper presents two traditions of curriculum development and discusses how each of those traditions can incorporate aspects of such disciplinary self-reflection. By formulating questions regarding the curriculum development process as well as the structure of a curriculum, the article may serve as an inspiration for the coordination of curriculum development processes aiming at disciplinary self-reflection.</jats:p>}},
  author       = {{Jenert, Tobias}},
  issn         = {{0938-5363}},
  journal      = {{Erziehungswissenschaft}},
  keywords     = {{Curriculum, Erziehungswissenschaft, DGfE, Kerncurriculum, Curriculum Studies, Curriculumentwicklung}},
  number       = {{2-2024}},
  pages        = {{43--51}},
  publisher    = {{Verlag Barbara Budrich GmbH}},
  title        = {{{Curriculumentwicklung als Impuls zur Positionierung der Disziplin: ein institutionentheoretischer Blick}}},
  doi          = {{10.3224/ezw.v35i2.05}},
  volume       = {{35}},
  year         = {{2024}},
}

@inproceedings{57609,
  author       = {{Tykhonenko, Valeriia and Tolksdorf, Nils Frederik and Rohlfing, Katharina}},
  booktitle    = {{Proceedings of the Annual Meeting of the Cognitive Science Society, 46}},
  title        = {{{How turn-timing can inform about becoming familiar with a task and its changes: a study of shy and less shy four-year-old children.}}},
  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{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}},
}

@article{57611,
  abstract     = {{<jats:title>Abstract</jats:title><jats:p>This article presents how the Collaborative Research Center TRR 266 Accounting for Transparency understands and studies transparency in organizations and markets. Starting from our transparency definition, which is rooted in a sender/receiver framework, we discuss how accounting, taxation, and their regulation affect transparency and illustrate selected economic consequences of transparency. We use three analyses to exemplify our research approach. These analyses illustrate that (i) firms use tax literacy and tax advice as substitutes in their strategies to cope with signals sent by tax regulators about complex tax regulations, (ii) trade-offs between tighter management controls and employee motivation lead firms to design hybrid work environments that facilitate information exchange within the firm, and (iii) managers’ understanding of how financial statement users benefit from firm disclosures affects the managers’ assessments of disclosure regulation. Overall we argue that transparency is context-specific, hard to achieve, and often has ambiguous consequences. We conclude by highlighting selected transparency-related questions that interdisciplinary work with a particular emphasis on institutional details can meaningfully address.</jats:p>}},
  author       = {{Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}},
  issn         = {{0341-2687}},
  journal      = {{Schmalenbach Journal of Business Research}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}}},
  doi          = {{10.1007/s41471-024-00200-7}},
  volume       = {{https://doi.org/10.1007/s41471-024-00200-7}},
  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}},
}

@inproceedings{56624,
  author       = {{Kostan, Anastassija and Olschar, Sara and Simko, Lucy and Acar, Yasemin}},
  booktitle    = {{33rd USENIX Security Symposium (USENIX Security 24)}},
  pages        = {{2029–2046}},
  title        = {{{Exploring digital security and privacy in relative poverty in Germany through qualitative interviews}}},
  year         = {{2024}},
}

@inproceedings{57172,
  author       = {{Reijers, Wessel and Matzner, Tobias and Alpsancar, Suzana and Philippi, Martina}},
  booktitle    = {{Smart Ethics in the Digital World: Proceedings of the ETHICOMP 2024. 21th International Conference on the Ethical and Social Impacts of ICT. Universidad de La Rioja, 2024.}},
  title        = {{{AI explainability, temporality, and civic virtue}}},
  year         = {{2024}},
}