@inproceedings{57309,
  author       = {{Safranoglou, Ioannis and Stavroulakis, Alexis and Pottebaum, Jens and Ebel, Marcel and Lamprinakis, Georgios and Dimelli, Despina and Mania, Katerina}},
  booktitle    = {{2024 IEEE International Symposium on Mixed and Augmented Reality Adjunct (ISMAR-Adjunct)}},
  publisher    = {{IEEE}},
  title        = {{{Augmented Reality for Real-Time Decision-Making in Flood Emergencies}}},
  doi          = {{https://doi.org/10.1109/ISMAR-Adjunct64951.2024.00032}},
  year         = {{2024}},
}

@inproceedings{56636,
  abstract     = {{Abstract. Business reputation ecosystems are a widely untapped research field. In these ecosystems, agents can selectively exchange (monetary) ratings to in-form about the experienced quality in a market. We build a model for conducting a multi-agent simulation that can be used to simulate and evaluate business rep-utation ecosystems as a new system class. We explore the factual occurring vol-untary payment to create positive (pay) or negative ratings (no pay), selling rat-ings selectively to alleviate information asymmetry, and the workings of counter-ratings to prevent buyers' dishonest ratings. Thereby, we analyze, among others, agent profitability, the occurrence of dishonest ratings, and reputation bias and sensitivity. The results provide simulation-based empirical evidence that the con-cept of monetary reputation systems provides necessary incentives for participa-tion, and high-quality sellers and honest buyers benefit from such a system. The results indicate that counter-ratings prompt buyers}},
  author       = {{Ibrahimli, Ulvi and Hemmrich, Simon and Zauke, Simon and Winkelmann, Axel}},
  booktitle    = {{19. Internationale Tagung Wirtschaftsinformatik (WI24)}},
  keywords     = {{Reputation System, Payment as Rating, Multi-Agent Simulation, Lemon Markets}},
  location     = {{Würzburg}},
  title        = {{{Overcoming Lemon Markets with Business Reputation  Ecosystem – A Multi-agent Simulation on Monetary  Ratings}}},
  year         = {{2024}},
}

@inbook{65368,
  author       = {{Menzel, Tessa-Marie}},
  booktitle    = {{Empirische Ratgeberforschung. Forschungszugänge und Befunde zu Produkten, Angebot und Inanspruchnahme ratgeberhafter Medien}},
  editor       = {{Sauerbrey, Ulf and Großkopf, Steffen and Ott, Christine}},
  publisher    = {{Klinkhardt}},
  title        = {{{Instagram als Ratgebermedium am Beispiel der Momfluencerinnen. Oder: "keiner muss sich durch Bücher wälzen"}}},
  doi          = {{doi.org/10.35468/6097-06}},
  year         = {{2024}},
}

@article{57546,
  author       = {{Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}},
  journal      = {{Schmalenbach Journal of Business Research }},
  title        = {{{Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}}},
  doi          = {{10.1007/s41471-024-00200-7}},
  year         = {{2024}},
}

@inproceedings{61756,
  author       = {{Scheidemann, Claus and Hemsel, Tobias and Sextro, Walter}},
  location     = {{Hannover, Germany}},
  title        = {{{Characteristic behavior of lead-free and lead-containing piezo ring ceramics in ultrasonic transducers}}},
  year         = {{2024}},
}

@article{48484,
  abstract     = {{<jats:title>Abstract</jats:title><jats:p>Previous research indicates that performing passes with a head fake in basketball leads to increased response initiation times and errors as compared to performing a pass without a head fake. These so-called fake production costs only occurred when not given the time to mentally prepare the deceptive movement. In the current study, we investigated if extensive practice could reduce the cognitive costs of producing a pass with head fake. Twenty-four basketball novices participated in an experiment on five consecutive days. A visual cue prompted participants to play a pass with or without a head fake either to the left or right side. The cued action had to be executed after an interstimulus interval (ISI) of either 0 ms, 400 ms, 800 ms or 1200 ms, allowing for different movement preparation times. Results indicated higher response initiation times (ITs) and error rates (ERs) for passes with head fakes for the short preparation intervals (ISI 0 ms and 400 ms) on the first day but no difference for the longer preparation intervals (ISI 800 ms and 1200 ms). After only one day of practice, participants showed reduced fake production costs (for ISI 0 ms) and were even able to eliminate these cognitive costs when given time to mentally prepare the movement (for ISI 400 ms). Accordingly, physical practice can reduce the cognitive costs associated with head-fake generation. This finding is discussed against the background of the strengthening of stimulus response associations.</jats:p>}},
  author       = {{Böer, Nils Tobias and Weigelt, Matthias and Schütz, Christoph and Güldenpenning, Iris}},
  issn         = {{0340-0727}},
  journal      = {{Psychological Research}},
  keywords     = {{Arts and Humanities (miscellaneous), Developmental and Educational Psychology, Experimental and Cognitive Psychology, General Medicine}},
  pages        = {{523--534}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Practice reduces the costs of producing head fakes in basketball}}},
  doi          = {{10.1007/s00426-023-01885-x}},
  volume       = {{88}},
  year         = {{2024}},
}

@article{48544,
  abstract     = {{When it comes to NP, its natural definition, its wide applicability across scientific disciplines, and its timeless relevance, the writing is on the wall: There can be only one. Quantum NP, on the other hand, is clearly the apple that fell far from the tree of NP. Two decades since the first definitions of quantum NP started rolling in, quantum complexity theorists face a stark reality: There's QMA, QCMA, QMA1, QMA(2), StoqMA, and NQP. In this article aimed at a general theoretical computer science audience, I survey these various definitions of quantum NP, their strengths and weaknesses, and why most of them, for better or worse, actually appear to fit naturally into the complexity zoo.}},
  author       = {{Gharibian, Sevag}},
  journal      = {{ACM SIGACT News}},
  number       = {{4}},
  pages        = {{54--91}},
  title        = {{{Guest Column: The 7 faces of quantum NP}}},
  volume       = {{54}},
  year         = {{2024}},
}

@article{65760,
  author       = {{Ballweg, Sandra}},
  journal      = {{InfoDaF}},
  number       = {{6}},
  pages        = {{650--663}},
  title        = {{{Vielfalt, Erweiterung und ein Hauch von Mehrsprachigkeit – Eine subjektive Perspektive auf Entwicklungen im Fach Deutsch als Fremd- und Zweitsprache im Spiegel der InfoDaF in den Jahren 2010-2020}}},
  volume       = {{50}},
  year         = {{2024}},
}

@inproceedings{56322,
  author       = {{Elit, Stefan}},
  title        = {{{Klopstock? Oder: wie ein Autorleben erzählt wird (seit fast 300 Jahren)}}},
  doi          = {{10.17619/UNIPB/1-2098}},
  year         = {{2024}},
}

@techreport{56817,
  abstract     = {{This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small-and medium-sized firms, we find that the average perceived provision of public goods is not associated with the willingness to pay local business tax. Separating public goods into private-and business-related public goods, we find that the perception of public goods related to the private sphere of firms' decision-makers is associated with an increase in firms' willingness to pay local business tax by about 10%. However, public goods related to the business sphere show no similar association. Contradictory to the perceived provision of public goods, we find surprisingly no association between firms' willingness to pay local business tax and the actual provision of public goods. Trust in local governments' handling of tax revenue increases firms' willingness to pay local business tax significantly, with an effect size of about twice as large as for the perception of provided private-related public goods. These findings indicate that the handling of tax revenues exerts a more pronounced influence on firms' willingness to pay than the actual utilization of these revenues. Documenting tax revenue implications, we further show that the average willingness to pay local business tax within a local government is associated with a significant decrease in tax avoidance by about 10%. Our results inform local governments about how the provision of public goods and the building of trust can sustainably contribute to firms' willingness to pay local business tax. Thus, our results contribute to the understanding of how taxes can be efficiently collected and effectively used.}},
  author       = {{Giese, Henning and Heinemann-Heile, Vanessa}},
  title        = {{{Firms' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4972829}},
  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        = {{{Tax Complexity and Tax Risk: The Role of Tax Employees}}},
  doi          = {{10.2139/ssrn.4888151}},
  year         = {{2024}},
}

@techreport{65911,
  author       = {{Radermacher, Katharina and Schneider, Martin}},
  title        = {{{HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt e.V..}}},
  year         = {{2024}},
}

@inproceedings{53822,
  abstract     = {{Piezoelektrische Keramiken finden sowohl in Sensoren als auch in Aktoren Anwendung. Bei Hochleistungs-Ultraschallanwendungen sind diese Komponenten erheblichen elektrischen und mechanischen Belastungen ausgesetzt, was zum Auftreten nichtlinearer Effekte führt. Um das nichtlineare Materialverhalten piezoelektrischer Keramiken zu charakterisieren, kann eine statische mechanische Last aufgebracht werden, die den mechanischen Arbeitspunkt verschiebt. Durch Variation dieser statischen mechanischen Belastung kann das lineare Verhalten in jedem Betriebspunkt charakterisiert werden, woraufhin die nichtlinearen Eigenschaften des Materials angenähert werden können. Allerdings ist die Sicherstellung einer homogenen mechanischen Last anspruchsvoll. Alternativ kann eine hydrostatische Belastung realisiert werden, indem die Probe in einen Behälter gegeben wird, der mit unter Druck stehendem Fluid gefüllt ist. Dadurch wird eine gleichmäßige Lastverteilung über die Oberfläche der Probe erreicht.

In diesem Beitrag wird ein Versuchsaufbau zur Durchführung elektrischer Impedanzmessungen an piezoelektrischen Keramiken in einem Druckbehälter vorgestellt. Die Probe wird im Inneren des Druckbehälters elektrisch kontaktiert. Unter Verwendung von unter Druck stehendem Argon wird auf diese Weise die Messung der elektrischen Impedanz unter hydrostatischer Last von bis zu 200 bar ermöglicht. Anschließend wird ein inverses Verfahren angewendet, um die Materialparameter in Abhängigkeit von der aufgebrachten Last zu ermitteln.}},
  author       = {{Friesen, Olga and Pasha, Muhammad Ahsan and Schwengelbeck, Max and Claes, Leander and Baumhögger, Elmar and Henning, Bernd}},
  booktitle    = {{Fortschritte der Akustik - DAGA 2024}},
  location     = {{Hannover}},
  pages        = {{1117–1120}},
  title        = {{{Untersuchung piezoelektrischer Materialeigenschaften unter hydrostatischer Last}}},
  year         = {{2024}},
}

@article{65861,
  abstract     = {{The study examines whether the announcement and passing of the Corporate Sustainability Reporting Directive (CSRD) impacts the sustainability reporting of German firms. It sheds light on the interdependence of various actors, sectors and policy levels by examining how regulatory changes at the policy level affect the reporting practices of firms across multiple sectors. On the one hand, the scope of the CSRD is being extended, so that new firms falling within its scope may increase their voluntary sustainability reporting as part of the preparation process. On the other hand, the reporting requirements will be more stringent, so that firms currently under the mandate of the Non-Financial Reporting Directive (NFRD) may enhance their sustainability reporting disclosure practices in preparation for the CSRD. First, we find no increase in voluntary sustainability reporting by firms that are not under the scope of the NFRD but will be under the scope of the CSRD. Second, we find enhanced sustainability reporting practices by firms that are subject to the NFRD after the CSRD’s announcement and passing. This finding suggests that these firms begin to implement the new reporting requirements before the first reports are published in 2025. We illuminate the preparation for extensive reporting changes through sustainability reporting disclosure practices as an outcome of the preparation process. These changes may represent a high burden, particularly for firms with no previous experience of sustainability reporting.}},
  author       = {{Kosi, Urska and Relard, Paula}},
  issn         = {{2948-1627}},
  journal      = {{Sustainability Nexus Forum}},
  number       = {{1}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Are firms (getting) ready for the corporate sustainability reporting directive?}}},
  doi          = {{10.1007/s00550-024-00541-1}},
  volume       = {{32}},
  year         = {{2024}},
}

@book{66055,
  abstract     = {{This volume examines the Rabbinic, Qur’anic and Christian understandings of prophecy from a historical and comparative theological perspective. The Rabbinic perspectives on the phenomenon of prophecy are analyzed in their historical continuity and engagement with the theological traditions of Islam and Christianity. The examination of female prophecy also occupies a central place here. Similarly, several contributors describe the deep roots of Qur’anic prophetology in the Christian and Jewish traditions of Late Antiquity and the Arabic context. Finally, the anthology attempts to reflect on these different theological traditions of prophecy in the Christian, Jewish, and Qur’anic traditions from a comparative theological perspective and to discuss the possible theological significance of this phenomenon in the modern age. }},
  editor       = {{Ghaffar, Zishan and von Stosch, Klaus}},
  isbn         = {{9783657797264}},
  issn         = {{9783506797261}},
  publisher    = {{Brill | Schöningh}},
  title        = {{{Theology of Prophecy in Dialogue}}},
  doi          = {{https://doi.org/10.30965/9783657797264}},
  volume       = {{Volume 4}},
  year         = {{2024}},
}

@techreport{66110,
  author       = {{Radermacher, Katharina and Rösener, M.}},
  title        = {{{Eine Analyse der Arbeitsplatzkonzepte preisgekrönter Unternehmen. Auf dem Weg zum Arbeitsplatz der Zukunft.}}},
  year         = {{2024}},
}

@inproceedings{59337,
  abstract     = {{Im Rahmen der Fortbildungsinitiative QuaMath beschäftige ich mich mit der Entwicklung von Fortbildungsaktivitäten für den Inhaltsbereich der analytischen Geometrie. Um dies zu realisieren, stellt sich zunächst die Frage: Über welche Expertise verfügen (angehende) Lehrkräfte zum verstehensorientierten Unterrichten von anaGeo.? Dazu spezifiziere ich ein gegenstandsbezogenes Expertisemodell (Prediger) für den Unterricht zur anaGeo., erhebe Vorwissen von (angehenden) Lehrkräften und erprobe Aus- und Fortbildungsaktivitäten in verschiedenen Stichproben zur Rekonstruktion von Orientierungen.}},
  author       = {{Herrmann, Janine}},
  booktitle    = {{Beiträge zum Mathematikunterricht 2024}},
  keywords     = {{Mathematikfortbildungen, analytische Geometrie, Expertise}},
  location     = {{Duisburg/Essen}},
  publisher    = {{LibreCat University}},
  title        = {{{Ansprüche an eine Fortbildung zur analytischen Geometrie}}},
  year         = {{2024}},
}

@inbook{52616,
  abstract     = {{<jats:p>Außerschulische Praktika sind trotz ihrer geografisch und historisch unterschiedlichen Ausgestaltungen konstanter Bestandteil der Lehrkräftebildung in Deutschland. Eine Diskussion ihres Beitrags zur Professionalisierung angehender Lehrkräfte steht ebenso aus wie ein Versuch, die Vielfalt der Ausgestaltungsmöglichkeiten darzulegen. Der vorliegende Band widmet sich beiden Leerstellen, indem zunächst aus theoretischer Perspektive diskutiert wird, welchen Stellenwert außerschulische Praktika im Rahmen der kontinuierlichen Professionsentwicklung im Lehramtsstudium einnehmen können. Anhand des Berufsfeldpraktikums in Nordrhein-Westfalen werden anschließend exemplarische Einblicke in verschiedene universitäre Praktikumskonzepte und vielfältige Projekte und Kooperationen gegeben sowie erste empirische Befunde zum Beitrag der außerschulischen Praxiserfahrungen dargestellt. Der Band vereint unterschiedliche wissenschaftliche und praxisorientierte Perspektiven und Zugänge aus der Erziehungswissenschaft, den Bildungs- und Sozialwissenschaften, der Allgemeinen Didaktik, mehreren Fachdidaktiken sowie der Professionalisierungsforschung. (DIPF/Orig.)</jats:p>}},
  author       = {{Beese, Melanie and Heil, Rebekka and Jahn, Stefanie and Moraitis, Anastasia and Salewski-Teßmann, Kerstin and Schubert, Julia}},
  booktitle    = {{Das Berufsfeldpraktikum als Professionalisierungselement. Grundlagen, Konzepte, Beispiele für das Lehramtsstudium}},
  editor       = {{Schöning, Anke and Heer, Michaela and Pahl, Michelle and Diehr, Frank and Parusel, Eva and Tinnefeld, Anja and Walke, Jutta}},
  isbn         = {{9783781526150}},
  pages        = {{213--220}},
  publisher    = {{Verlag Julius Klinkhardt}},
  title        = {{{Auf dem Weg zur Professionalisierung: Mehrperspektivische Umsetzung sprachbildender Projekte in schulischen und außerschulischen Kontexten.}}},
  doi          = {{10.35468/6068}},
  year         = {{2024}},
}

@book{34544,
  abstract     = {{Tax evasion, tax avoidance and tax resistance are widespread phenomena in political, economic, social and fiscal history from antiquity through medieval, early modern and modern times. Histories of Tax Evasion, Avoidance and Resistance shows how different groups and individuals around the globe have succeeded or failed in not paying their due taxes, whether in kind or in cash, on their properties or on their crops.

It analyses how, throughout history, wealthy and poor taxpayers have tried to avoid or reduce their tax burden by negotiating with tax authorities, through practices of legal or illegal tax evasion, by filing lawsuits, seeking armed resistance or by migration, and how state authorities have dealt with such acts of claim making, defiance, open resistance or elusion. It fills an important research gap in tax history, addressing questions of tax morale and fairness, and how social and political inequality was negotiated through taxation. It gives rich insights into the development of citizen-state relationships throughout the course of history. The book comprises case studies from Ancient Athens, Roman Egypt, Medieval Europe, Early Modern Mexico, the Ottoman Empire, Nigeria under British colonial rule, the United Kingdom of the early 20th century, Greece during the Second World War, as well as West Germany, Switzerland, Sweden and the United States in the 20th century, including transnational entanglements in the world of late-modern offshore finance and taxation. The authors are experts in fiscal, economic, financial, legal, social and/or cultural history.
The book is intended for students, researchers and scholars of economic and financial history, social and world history and political economy.
The Open Access version of this book, available at www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Share Alike 4.0 license.}},
  author       = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}},
  isbn         = {{9781003333197}},
  keywords     = {{Tax History, Financial History}},
  publisher    = {{Routledge}},
  title        = {{{Histories of Tax Evasion, Avoidance and Resistance}}},
  doi          = {{10.4324/9781003333197}},
  year         = {{2023}},
}

@inbook{34546,
  abstract     = {{Jean Bodin's list on how the absolutist monarchical state could raise its revenue ranked taxation only in seventh place. From a modern legal perspective, taxes are compulsory transfers of resources that households and enterprises pay to one or several government bodies without receiving an individual, specific benefit in return. Historians have dealt with not paying taxes in various contexts, such as analysing tax resistance and tax resistance movements in history. Tax law is best understood as an outcome of long-term, often conflictual, negotiations and as an expression of specific political mentalities and ideologies. As a consequence, tax law and sometimes even the tax juridical system have a strongly politicised character. Loopholes in tax legislation that enable or facilitate avoidance or evasion can thus be regarded as a result of the interest-driven politics of parliamentary majorities, as the success of concerted lobby pressure.}},
  author       = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}},
  booktitle    = {{Histories of Tax Evasion, Avoidance and Resistance }},
  editor       = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}},
  pages        = {{1--15}},
  publisher    = {{Routledge}},
  title        = {{{ The Ability and Intention of Not Paying Taxes in History. Some Introductory Observations}}},
  doi          = {{10.4324/9781003333197}},
  year         = {{2023}},
}