@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 = {{AbstractPrevious 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.}},
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}},
}
@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}},
}
@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}},
}
@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 = {{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.)}},
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}},
}
@inproceedings{57816,
abstract = {{TLS-Attacker is an open-source framework for analyzing Transport
Layer Security (TLS) implementations. The framework allows users
to specify custom protocol flows and provides modification hooks to
manipulate message contents. Since its initial publication in 2016 by
Juraj Somorovsky, TLS-Attacker has been used in numerous studies
published at well-established conferences and helped to identify
vulnerabilities in well-known open-source TLS libraries. To enable
automated analyses, TLS-Attacker has grown into a suite of projects,
each designed as a building block that can be applied to facilitate
various analysis methodologies. The framework still undergoes
continuous improvements with feature extensions, such as DTLS
1.3 or the addition of new dialects such as QUIC, to continue its
effectiveness and relevancy as a security analysis framework.}},
author = {{Bäumer, Fabian and Brinkmann, Marcus and Erinola, Nurullah and Hebrok, Sven Niclas and Heitmann, Nico and Lange, Felix and Maehren, Marcel and Merget, Robert and Niere, Niklas and Radoy, Maximilian Manfred and Schmidt, Conrad and Schwenk, Jörg and Somorovsky, Juraj}},
booktitle = {{Proceedings of Cybersecurity Artifacts Competition and Impact Award (ACSAC ’24)}},
keywords = {{SSL, TLS, DTLS, Protocol State Fuzzing, Planning Based}},
location = {{Hawaii}},
title = {{{TLS-Attacker: A Dynamic Framework for Analyzing TLS Implementations}}},
year = {{2024}},
}
@inproceedings{55137,
abstract = {{Many countries limit their residents' access to various websites. As a substantial number of these websites do not support TLS encryption, censorship of unencrypted HTTP requests remains prevalent. Accordingly, circumvention techniques can and have been found for the HTTP protocol. In this paper, we infer novel circumvention techniques on the HTTP layer from a web security vulnerability by utilizing HTTP request smuggling (HRS). To demonstrate the viability of our techniques, we collected various test vectors from previous work about HRS and evaluated them on popular web servers and censors in China, Russia, and Iran. Our findings show that HRS can be successfully employed as a censorship circumvention technique against multiple censors and web servers. We also discover a standard-compliant circumvention technique in Russia, unusually inconsistent censorship in China, and an implementation bug in Iran. The results of this work imply that censorship circumvention techniques can successfully be constructed from existing vulnerabilities. We conjecture that this implication provides insights to the censorship circumvention community beyond the viability of specific techniques presented in this work.}},
author = {{Müller, Philipp and Niere, Niklas and Lange, Felix and Somorovsky, Juraj}},
booktitle = {{Proceedings on Privacy Enhancing Technologies}},
keywords = {{censorship, censorship circumvention, http, http request smuggling}},
location = {{Bristol}},
title = {{{Turning Attacks into Advantages: Evading HTTP Censorship with HTTP Request Smuggling}}},
year = {{2024}},
}
@article{53207,
abstract = {{Das schulische Wohlbefinden ist ein grundlegendes, sozio-emo-
tionales Bedürfnis aller Schüler*innen und daher ein zentraler Qualitätsindikator
inklusiver Schulen. Wenig ist bislang jedoch über die Entwicklung des schulischen
Wohlbefindens in inklusiven Klassen der Sekundarstufe I bekannt. Im Rahmen ei-
nes internen Evaluationsprozesses an der Laborschule Bielefeld, der inklusiven Ver-
suchsschule des Landes Nordrhein-Westfalen, hat ein interdisziplinäres Team im
Forschungs- und Entwicklungsprojekt „Wohlbefinden und Inklusion an der Labor-
schule – eine Selbstreflexion“ die Selbsteinschätzungen der Schüler*innen hinsicht-
lich ihres schulischen Wohlbefindens untersucht. Hierzu wurden alle Schüler*innen
der Jahrgangstufen 6 bis 10 zwischen 2013 und 2018 jährlich zu einer Befragung
eingeladen. Auf der Grundlage des zugehörigen, mit vielen Messzeitpunkten und
hoher Beteiligungsquote ausgestatteten längsschnittlichen Datensatzes, wurden fürden vorliegenden Beitrag lineare und quadratische Verläufe des schulischen Wohl-
befindens von Schüler*innen aus inklusiven Lerngruppen der Sekundarstufe I ver-
gleichend analysiert.
Unter Berücksichtigung von insgesamt sechs Komponenten des schulischen
Wohlbefindens zeigt sich für zwei Komponenten eine lineare Entwicklung: Die
Affinität zur Stammgruppe (bzw. zur eigenen Klasse) nimmt über die Sekundarstu-
fe I leicht ab, ebenso die wahrgenommenen sozialen Probleme in der Schule. Die
Verläufe der drei Komponenten Einstellungen und Emotionen gegenüber der Schule,
schulischer Selbstwert und Sorgen wegen der Schule werden hingegen signifikant
besser durch eine quadratische Modellierung abgebildet. Für diese zeigt sich mit
zunehmender Jahrgangsstufe eine weniger ausgeprägte Abnahme (Einstellungen
und Emotionen gegenüber der Schule, Abwesenheit von Sorgen wegen der Schule),
der teilweise eine Zunahme in höheren Jahrgangsstufen folgt (schulischer Selbstwert). Das Ausmaß körperlicher Beschwerden verändert sich nicht signifikant in
Abhängigkeit von der Jahrgangsstufe. Schulpädagogische Implikationen werden im
Beitrag ebenso diskutiert wie die Perspektiven für künftige Forschung.}},
author = {{Marker, Rabea and Kullmann, Harry and Zentarra, Dominik and Geist, Sabine and Lütje-Klose, Birgit}},
journal = {{Unterrichtswissenschaft}},
keywords = {{Schulisches Wohlbefinden, Sekundarstufe I, Inklusion, Längsschnittstudie · Laborschule Bielefeld}},
pages = {{417--446}},
title = {{{Schulisches Wohlbefinden von Schüler*innen der Sekundarstufe I in inklusiven Lerngruppen – Analysen zum Entwicklungsverlauf an der Laborschule Bielefeld}}},
doi = {{10.1007/s42010-024-00199-0}},
volume = {{52}},
year = {{2024}},
}
@article{53661,
abstract = {{Inclusive education is a key goal of modern educational reforms, yet its
implementation is complex. This study examines the roles of teacher
attitudes and self-efficacy in predicting their intentions to use inclusive
practices across five western countries: Canada, Germany, Greece, Italy,
and Switzerland. The study identified both significant differences and
commonalities in prediction patterns across these countries. For instance,
beliefs about inclusion varied in their significance, being the most
influential predictor among Italian teachers, while managing challenging behaviour was a key predictor for Swiss teachers only. For the other
predictors, no significant differences were found, and self-efficacy in
collaboration was the strongest predictor nominally. The study suggests
that, while aspects such as collaboration seem generally important across
countries, effective strategies for promoting inclusive education may also
need to be tailored to each country’s unique context, considering aspects of
historical background of inclusive education, teacher training, and support.
It also emphasizes the need to consider domain-specific aspects of teacher
self-efficacy, as different facets differently affect teachers’ intentions.}},
author = {{Sahli Lozano, Caroline and Wüthrich, Sergej and Kullmann, Harry and Knickenberg, Margarita and Sharma, Umesh and Loreman, Tim and Romano, Alessandra and Avramidis, Elias and Woodcock, Stuart and Subban, Pearl}},
issn = {{1918-5227}},
journal = {{Exceptionality Education International}},
number = {{1}},
pages = {{17--41}},
title = {{{How Do Attitudes and Self-Efficacy Predict Teachers’Intentions to Use Inclusive Practices? A Cross-National Comparison Between Canada, Germany, Greece, Italy, and Switzerland}}},
doi = {{10.5206/eei.v34i1.16803}},
volume = {{34}},
year = {{2024}},
}
@article{53660,
abstract = {{In this paper, a group of nine international scholars reflect on the
collective responsibilities of stakeholders within inclusive educa-
tional settings. This reflection was prompted by the need to identify
specific elements which would support intentional, collective
responsibility to support authentic inclusion for all students. In
order to engender this collectivist mindset, mirroring the metaphor
of the nurturing village, the group conducted a qualitative study
based on structured and semi-structured dialogue, written reflec-
tions and previously constructed research to inform a framework to
support inclusivity more collectively. Results suggest that nurturing
spaces, empathetic relationships, supportive networks and targeted
teaching, all contribute to bona fide inclusion, especially if this
responsibility is shared and cohesive. Data further revealed that
inclusivity is a values-driven process which flourishes when all
stakeholders subscribe to common values and tenets regarding
socially just educational provision. The authors inculcate the vil-
lage-mindset, a now popularly received notion, reinforcing the
need for active and deliberate dialogue focusing on shared respon-
sibilities and vision. In this paper, we intend to reiterate the need for
educational systems which foster more collective, compassionate
and nurturing inclusive practice in educational settings.}},
author = {{Subban, Pearl and Woodcock, Stuart and Bradford, Brent and Romano, Allesandra and Sahli Lozano, Caroline and Kullmann, Harry and Sharma, Umesh and Loreman, Tim and Avramidis, Elias}},
journal = {{Teachers and Teaching}},
keywords = {{Inclusive education, inclusive schools, collective responsibility, school community, village mindset}},
number = {{5}},
pages = {{668--683}},
title = {{{What does the village need to raise a child with additional needs? Thoughts on creating a framework to support collective inclusion}}},
doi = {{10.1080/13540602.2024.2338398}},
volume = {{30}},
year = {{2024}},
}