@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}}, } @inbook{34547, abstract = {{As a case study, this chapter examines two tax education films that were produced 11 years apart in the USA and Western Germany during and after World War II: “The New Spirit” and “Putzke wants to know”. In contrast to America's most popular cartoon character 11 years earlier, Erwin Putzke is in a terrible mood at the beginning of the short film “Putzke wants to know”. The family father and electrician with a workshop of his own is annoyed and upset by the duty of filling in his tax return, grumbling at his wife and daughter and even at their budgie. The film's tax morale message is conveyed to its audience against the backdrop of a sober post-war reality characterised by allied occupation and the Allies' say in West German tax policies during a period of laborious economic build-up after a lost war.}}, author = {{Schönhärl, Korinna}}, booktitle = {{Histories of Tax Evasion, Avoidance and Resistance}}, editor = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}}, pages = {{154--167}}, publisher = {{Routledge}}, title = {{{ How to Create a Taxpaying Spirit. A Transnational Examination of an US American and a Western German Tax Education Film in and after World War II}}}, doi = {{10.4324/9781003333197}}, year = {{2023}}, } @article{21199, abstract = {{As in almost every other branch of science, the major advances in data science and machine learning have also resulted in significant improvements regarding the modeling and simulation of nonlinear dynamical systems. It is nowadays possible to make accurate medium to long-term predictions of highly complex systems such as the weather, the dynamics within a nuclear fusion reactor, of disease models or the stock market in a very efficient manner. In many cases, predictive methods are advertised to ultimately be useful for control, as the control of high-dimensional nonlinear systems is an engineering grand challenge with huge potential in areas such as clean and efficient energy production, or the development of advanced medical devices. However, the question of how to use a predictive model for control is often left unanswered due to the associated challenges, namely a significantly higher system complexity, the requirement of much larger data sets and an increased and often problem-specific modeling effort. To solve these issues, we present a universal framework (which we call QuaSiModO: Quantization-Simulation-Modeling-Optimization) to transform arbitrary predictive models into control systems and use them for feedback control. The advantages of our approach are a linear increase in data requirements with respect to the control dimension, performance guarantees that rely exclusively on the accuracy of the predictive model, and only little prior knowledge requirements in control theory to solve complex control problems. In particular the latter point is of key importance to enable a large number of researchers and practitioners to exploit the ever increasing capabilities of predictive models for control in a straight-forward and systematic fashion.}}, author = {{Peitz, Sebastian and Bieker, Katharina}}, journal = {{Automatica}}, publisher = {{Elsevier}}, title = {{{On the Universal Transformation of Data-Driven Models to Control Systems}}}, doi = {{10.1016/j.automatica.2022.110840}}, volume = {{149}}, year = {{2023}}, } @article{47994, abstract = {{Coherent nonlinear optical μ-spectroscopy is a frequently used tool in modern material science as it is sensitive to many different local observables, which comprise, among others, crystal symmetry and vibrational properties. The richness in information, however, may come with challenges in data interpretation, as one has to disentangle the many different effects like multiple reflections, phase jumps at interfaces, or the influence of the Guoy-phase. In order to facilitate interpretation, the work presented here proposes an easy-to-use semi-analytical modeling Ansatz, which bases upon known analytical solutions using Gaussian beams. Specifically, we apply this Ansatz to compute nonlinear optical responses of (thin film) optical materials. We try to conserve the meaning of intuitive parameters like the Gouy-phase and the nonlinear coherent interaction length. In particular, the concept of coherence length is extended, which is a must when using focal beams. The model is subsequently applied to exemplary cases of second- and third-harmonic generation. We observe a very good agreement with experimental data, and furthermore, despite the constraints and limits of the analytical Ansatz, our model performs similarly well as when using more rigorous simulations. However, it outperforms the latter in terms of computational power, requiring more than three orders less computational time and less performant computer systems.}}, author = {{Spychala, Kai J. and Amber, Zeeshan H. and Eng, Lukas M. and Rüsing, Michael}}, issn = {{0021-8979}}, journal = {{Journal of Applied Physics}}, keywords = {{General Physics and Astronomy}}, number = {{12}}, publisher = {{AIP Publishing}}, title = {{{Modeling nonlinear optical interactions of focused beams in bulk crystals and thin films: A phenomenological approach}}}, doi = {{10.1063/5.0136252}}, volume = {{133}}, year = {{2023}}, } @inproceedings{48100, author = {{Wilkerson, Michelle and Ben-Zvi, Dani and Dvir, Michal and Matuk, Camilla and Podworny, Susanne and Stephens, Amy and Zapata-Cardona, Lucia}}, booktitle = {{General Proceedings of the ISLS Annual Meeting: Building Knowledge and Sustaining our Community}}, editor = {{Slotta, J.D. and Charles, E.S.}}, pages = {{76--79}}, publisher = {{ISLS}}, title = {{{K-12 Data Science Education: Outcomes of a National Workshop; International Perspectives; and Next Steps for the Learning Sciences}}}, year = {{2023}}, } @inbook{48165, abstract = {{Paying taxes is a field of economic activity that has always been highly morally charged: the question of who pays how much or can avoid or evade the prescribed payments is always closely related to debate about a fair societal distribution of burdens. In the process of moralisation, therefore, faith communities such as the Catholic Church also repeatedly seized the floor to propagate certain norms. The article examines the contributions of theologians from Spain, the USA and West Germany in the 1940s and 1950s. It concludes that the norms of taxation they propagated differed greatly depending on the institutional and economic frameworks within which they operated. The analysis proves taxation to be a field of economic action and societal dispute where economics and morality are indissolubly interconnected.}}, author = {{Schönhärl, Korinna}}, booktitle = {{ Reassessing the Moral Economy Religion and Economic Ethics from Ancient Greece to the 20th Century}}, editor = {{Skambraks, Tanja and Lutz, Martin}}, isbn = {{9783031298349}}, keywords = {{Tax history, religious history: financial history, catholic church, history of economic thought}}, pages = {{237--258}}, publisher = {{Springer}}, title = {{{Tax Morale and the Church: How Catholic Clergies Adapted Norms of Paying Taxes to Secular Institutions (1940s–1950s)}}}, year = {{2023}}, } @misc{48371, author = {{Schönhärl, Korinna}}, booktitle = {{Sehepunkte}}, title = {{{Review on: Christos Tsakas: Post-war Greco-German Relations, 1953-1981. Economic Development, Business Interests and European Integration, Basingstoke 2022. }}}, volume = {{23}}, year = {{2023}}, } @inproceedings{48269, author = {{Gburrek, Tobias and Schmalenstroeer, Joerg and Haeb-Umbach, Reinhold}}, booktitle = {{European Signal Processing Conference (EUSIPCO)}}, location = {{Helsinki}}, title = {{{On the Integration of Sampling Rate Synchronization and Acoustic Beamforming}}}, year = {{2023}}, } @inproceedings{46764, abstract = {{Polymer composites represent the industry standard in injection molding for the production of plastic components with increased requirements in terms of heat resistance and stiffness. In the field of laser sintering (LS), these materials are less common so far. In order to extend the available material variety for the LS process, new ceramic-filled Polyamide 613 powders are investigated within the scope of this work. Here, the resulting properties from two different powder production methods are compared. One filled powder is produced by dry blending and the other powder with the same filler and filling ratio is produced by encapsulating the filler particles inside the polymer particles within the dissolution-precipitation process. It was found that encapsulating the filler particles can provide certain benefits for the processability, for example an improved powder flowability or better filler dispersion. However, encapsulating the filler also alters the thermal properties of the precipitated powder.}}, author = {{Kletetzka, Ivo and Neitzel, Fabian and Schmid, Hans-Joachim}}, booktitle = {{Proceedings of the 34th Annual International Solid Freeform Fabrication Symposium}}, editor = {{Beaman, Joseph}}, location = {{Austin}}, publisher = {{Laboratory for Freeform Fabrication and University of Texas}}, title = {{{Assessing the Impact of the Powder Production Method on Ceramic-filled Polyamide Composites made by Laser Sintering}}}, volume = {{34}}, year = {{2023}}, } @article{48781, abstract = {{In a punch-bending machine, wire products are manufactured for a wide range of industrial sectors, such as the electronics industry. The raw material for this process is flat wire made of high-strength steel. During the manufacturing process of the flat wire, residual stresses and plastic deformations are induced into the wire. These residual stresses and deformations fluctuate over the length of the semi-finished product and have a negative effect on the final product quality. Straightening machines are used to reduce this influence to a minimum. So far, the adjustment of a straightening machine has been performed manually, which is a lengthy and complex task even for an experienced worker. This inevitably leads to the use of inefficient straightening strategies and causes high rejection rates in the entire production process. Due to a lack of sensor information from the straightening operation, application of modern feedback control methods has not been practicable. This paper presents a novel design for a straightening machine with an integrated, precise straightening force measurement. By simultaneously monitoring the position of the straightening rollers, state variables of the straightening operation can be derived. Additionally, a tension control for feeding the flat wire is introduced. This is implemented to mitigate the disturbing effects caused by irregularities in the wire-feeding process. In the results of this article, the high precision of the developed force measurement design and its possible applications are shown.}}, author = {{Bathelt, Lukas and Scurk, Maximilian and Djakow, Eugen and Henke, Christian and Trächtler, Ansgar}}, issn = {{1424-8220}}, journal = {{Sensors}}, number = {{22}}, title = {{{Novel Straightening-Machine Design with Integrated Force Measurement for Straightening of High-Strength Flat Wire}}}, doi = {{10.3390/s23229091}}, volume = {{23}}, year = {{2023}}, } @inproceedings{48270, author = {{Schmalenstroeer, Joerg and Gburrek, Tobias and Haeb-Umbach, Reinhold}}, booktitle = {{ITG Conference on Speech Communication}}, location = {{Aachen}}, title = {{{LibriWASN: A Data Set for Meeting Separation, Diarization, and Recognition with Asynchronous Recording Devices}}}, year = {{2023}}, } @misc{48788, author = {{Hartung, Olaf}}, booktitle = {{sehepunkte}}, issn = {{1618-6168}}, title = {{{ Rezension von: Jörg van Norden: Verlust der Vergangenheit. Historische Erkenntnis und Materialität zwischen Wiedererkennen und Befremden, Frankfurt/M.: Wochenschau-Verlag 2022}}}, volume = {{23, 5}}, year = {{2023}}, } @inproceedings{48355, abstract = {{Unsupervised speech disentanglement aims at separating fast varying from slowly varying components of a speech signal. In this contribution, we take a closer look at the embedding vector representing the slowly varying signal components, commonly named the speaker embedding vector. We ask, which properties of a speaker's voice are captured and investigate to which extent do individual embedding vector components sign responsible for them, using the concept of Shapley values. Our findings show that certain speaker-specific acoustic-phonetic properties can be fairly well predicted from the speaker embedding, while the investigated more abstract voice quality features cannot.}}, author = {{Rautenberg, Frederik and Kuhlmann, Michael and Wiechmann, Jana and Seebauer, Fritz and Wagner, Petra and Haeb-Umbach, Reinhold}}, booktitle = {{ITG Conference on Speech Communication}}, location = {{Aachen}}, title = {{{On Feature Importance and Interpretability of Speaker Representations}}}, year = {{2023}}, } @inproceedings{48410, author = {{Wiechmann, Jana and Rautenberg, Frederik and Wagner, Petra and Haeb-Umbach, Reinhold}}, booktitle = {{20th International Congress of the Phonetic Sciences (ICPhS) }}, title = {{{Explaining voice characteristics to novice voice practitioners-How successful is it?}}}, year = {{2023}}, } @book{49299, author = {{Herdramm, Henrike}}, isbn = {{ 978-3-534-30012-9}}, pages = {{86}}, publisher = {{wbg academic}}, title = {{{Die Fremdheit der Tiere. Zur theologischen Konstruktion und Dekonstruktion des Anderen}}}, volume = {{3}}, year = {{2023}}, } @article{49303, author = {{Herdramm, Henrike}}, journal = {{Feinschwarz.net}}, keywords = {{Tiertheologie, Tiervergessenheit, Anthropozentrismus}}, title = {{{Die Tiervergessenheit in der Theologie}}}, year = {{2023}}, } @misc{49304, author = {{Herdramm, Henrike}}, title = {{{Die Tiertheologie und die Schöpfungstheologie}}}, year = {{2023}}, } @inbook{42641, author = {{Scharlau, Ingrid}}, booktitle = {{Wissenschaftsdidaktik II: Einzelne Disziplinen}}, editor = {{Reinmann, Gabi and Rhein, Rüdiger}}, isbn = {{ 978-3-8376-6295-5}}, keywords = {{Unterrichtsfach Psychologie}}, pages = {{49--74}}, publisher = {{transcript}}, title = {{{Wissenschaft und Alltagserfahrung: Überlegungen zur Wissenschaftsdidaktik der Psychologie}}}, year = {{2023}}, } @article{47997, abstract = {{The crystal family of potassium titanyl phosphate (KTiOPO4) is a promising material group for applications in quantum and nonlinear optics. The fabrication of low-loss optical waveguides, as well as high-grade periodically poled ferroelectric domain structures, requires a profound understanding of the material properties and crystal structure. In this regard, Raman spectroscopy offers the possibility to study and visualize domain structures, strain, defects, and the local stoichiometry, which are all factors impacting device performance. However, the accurate interpretation of Raman spectra and their changes with respect to extrinsic and intrinsic defects requires a thorough assignment of the Raman modes to their respective crystal features, which to date is only partly conducted based on phenomenological modelling. To address this issue, we calculated the phonon spectra of potassium titanyl phosphate and the related compounds rubidium titanyl phosphate (RbTiOPO4) and potassium titanyl arsenate (KTiOAsO4) based on density functional theory and compared them with experimental data. Overall, this allows us to assign various spectral features to eigenmodes of lattice substructures with improved detail compared to previous assignments. Nevertheless, the analysis also shows that not all features of the spectra can unambigiously be explained yet. A possible explanation might be that defects or long range fields not included in the modeling play a crucial rule for the resulting Raman spectrum. In conclusion, this work provides an improved foundation into the vibrational properties in the KTiOPO4 material family.}}, author = {{Neufeld, Sergej and Gerstmann, Uwe and Padberg, Laura and Eigner, Christof and Berth, Gerhard and Silberhorn, Christine and Eng, Lukas M. and Schmidt, Wolf Gero and Rüsing, Michael}}, issn = {{2073-4352}}, journal = {{Crystals}}, keywords = {{Inorganic Chemistry, Condensed Matter Physics, General Materials Science, General Chemical Engineering}}, number = {{10}}, publisher = {{MDPI AG}}, title = {{{Vibrational Properties of the Potassium Titanyl Phosphate Crystal Family}}}, doi = {{10.3390/cryst13101423}}, volume = {{13}}, year = {{2023}}, }