@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}},
}

@article{52587,
  author       = {{Bodden, Eric and Pottebaum, Jens and Fockel, Markus and Gräßler, Iris}},
  issn         = {{1540-7993}},
  journal      = {{IEEE Security & Privacy}},
  keywords     = {{Law, Electrical and Electronic Engineering, Computer Networks and Communications}},
  number       = {{1}},
  pages        = {{69--72}},
  publisher    = {{Institute of Electrical and Electronics Engineers (IEEE)}},
  title        = {{{Evaluating Security Through Isolation and Defense in Depth}}},
  doi          = {{10.1109/msec.2023.3336028}},
  volume       = {{22}},
  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{65291,
  author       = {{Droß-Krüpe, Kerstin}},
  booktitle    = {{Geschlecht und Materialität. Historische Perspektiven auf Erziehung, Bildung und Sozialisation von der Antike bis zur Gegenwart}},
  editor       = {{Antenhofer, Chr. and Leitner, U.}},
  pages        = {{93--116}},
  title        = {{{Semiramis als vorbildhafte Frau in Petrarcas familiarium rerum liber}}},
  year         = {{2024}},
}

@inbook{65290,
  author       = {{Droß-Krüpe, Kerstin}},
  booktitle    = {{Navigating the Worlds of History, Bd. 1}},
  editor       = {{Ruffing, Kai and al., et}},
  pages        = {{161--174}},
  title        = {{{Süßes Gold - Überlegungen zu einem Fall von Vandalismus an Bienenstöcken im römischen Ägypten}}},
  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{55658,
  author       = {{Azmi Shabestari, Mehrzad and Safaei, Reyhaneh}},
  journal      = {{Bulletin for International Taxation}},
  number       = {{6}},
  pages        = {{224--239}},
  title        = {{{The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions}}},
  doi          = {{10.59403/8cbkga}},
  volume       = {{78}},
  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}},
}

@article{54530,
  author       = {{Schulz, Kim Alina and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{4}},
  pages        = {{335--353}},
  title        = {{{Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}}},
  volume       = {{101}},
  year         = {{2024}},
}

@article{65534,
  abstract     = {{Cryptography secures our online interactions, transactions, and trust. To achieve this goal, not only do the cryptographic primitives and protocols need to be secure in theory, they also need to be securely implemented by cryptographic library developers in practice. However, implementing cryptographic algorithms securely is challenging, even for skilled professionals, which can lead to vulnerable implementations, especially to side-channel attacks. For timing attacks, a severe class of side-channel attacks, there exist a multitude of tools that are supposed to help cryptographic library developers assess whether their code is vulnerable to timing attacks. Previous work has established that despite an interest in writing constant-time code, cryptographic library developers do not routinely use these tools due to their general lack of usability. However, the precise factors affecting the usability of these tools remain unexplored. While many of the tools are developed in an academic context, we believe that it is worth exploring the factors that contribute to or hinder their effective use by cryptographic library developers [61]. To assess what contributes to and detracts from usability of tools that verify constant-timeness (CT), we conducted a two-part usability study with 24 (post) graduate student participants on 6 tools across diverse tasks that approximate real-world use cases for cryptographic library developers. We find that all studied tools are affected by similar usability issues to varying degrees, with no tool excelling in usability, and usability issues preventing their effective use. Based on our results, we recommend that effective tools for verifying CT need usable documentation, simple installation, easy to adapt examples, clear output corresponding to CT violations, and minimal noninvasive code markup. We contribute first steps to achieving these with limited academic resources, with our documentation, examples, and installation scripts(1).}},
  author       = {{Fourn , M and Braga, DD and Jancar, J and Sabt, M and Schwabe, P and Barthe, G and Fouque, PA and Acar, Y}},
  issn         = {{978-1-939133-44-1}},
  publisher    = {{Usenix Assoc}},
  title        = {{{"These results must be false": A usability evaluation of constant-time analysis tools}}},
  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}},
}

@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{35428,
  abstract     = {{This paper presents a model of an energy system for a private household extended by a lifetime prognosis. The energy system was designed for fully covering the year-round energy demand of a private household on the basis of electricity generated by a photovoltaic (PV) system, using a hybrid energy storage system consisting of a hydrogen unit and a lithium-ion battery. Hydrogen is produced with a Proton Exchange Membrane (PEM) electrolyser by PV surplus during the summer months and then stored in a hydrogen tank. Mainly during winter, in terms of lack of PV energy, the hydrogen is converted back into electricity and heat by a fuel cell. The model was created in Matlab/Simulink and is based on real input data. Heat demand was also taken into account and is covered by a heat pump. The simulation period is a full year to account for the seasonality of energy production and demand. Due to high initial costs, the longevity of such an energy system is of vital interest. Therefore, this model was extended by a lifetime prediction in order to optimize the dimensioning with the aim of lifetime extension of a hydrogen-based energy system. Lifetime influencing factors were identified on the basis of a literature review and were integrated in the model. An extensive parameter study was performed to evaluate different dimensionings regarding the energy balance and the lifetime of the three components, electrolyser, fuel cell and lithium-ion battery. The results demonstrate the benefits of a holistic modelling approach and enable a design optimization regarding the use of resources, lifetime and self-sufficiency of the system}},
  author       = {{Möller, Marius Claus and Krauter, Stefan}},
  issn         = {{2673-9941}},
  journal      = {{Solar}},
  number       = {{1}},
  pages        = {{25--48}},
  publisher    = {{MDPI AG}},
  title        = {{{Dimensioning and Lifetime Prediction Model for a Hybrid, Hydrogen-Based Household PV Energy System Using Matlab/Simulink}}},
  doi          = {{10.3390/solar3010003}},
  volume       = {{3}},
  year         = {{2023}},
}

@article{35637,
  abstract     = {{Individual cognitive functioning declines over time. We seek to understand how adverse physical health shocks in older ages contribute to this development. By use of event-study methods and data from the USA, England, and several countries in Continental Europe, we find evidence that health shocks lead to an immediate and persistent decline in cognitive functioning. This robust finding holds in all regions representing different health insurance systems and seems to be independent of underlying individual demographic characteristics such as sex and age. We also ask whether variables that are susceptible to policy action can reduce the negative consequences of a health shock. Our results suggest that neither compulsory education nor retirement regulations moderate the effects, thus emphasizing the importance for cognitive functioning of maintaining good physical health in old age.}},
  author       = {{Schiele, Valentin and Schmitz, Hendrik}},
  journal      = {{European Economic Review}},
  title        = {{{Understanding cognitive decline in older ages: The role of health shocks}}},
  doi          = {{10.1016/j.euroecorev.2022.104320}},
  volume       = {{151}},
  year         = {{2023}},
}

@article{47992,
  abstract     = {{Ferroelectric domain boundaries are quasi-two-dimensional functional interfaces with high prospects for nanoelectronic applications. Despite their reduced dimensionality, they can exhibit complex non-Ising polarization configurations and unexpected physical properties. Here, the impact of the three-dimensional (3D) curvature on the polarization profile of nominally uncharged 180° domain walls in LiNbO3 is studied using second-harmonic generation microscopy and 3D polarimetry analysis. Correlations between the domain-wall curvature and the variation of its internal polarization unfold in the form of modulations of the Néel-like character, which we attribute to the flexoelectric effect. While the Néel-like character originates mainly from the tilting of the domain wall, the internal polarization adjusts its orientation due to the synergetic upshot of dipolar and monopolar bound charges and their variation with the 3D curvature. Our results show that curved interfaces in solid crystals may offer a rich playground for tailoring nanoscale polar states.}},
  author       = {{Acevedo-Salas, Ulises and Croes, Boris and Zhang, Yide and Cregut, Olivier and Dorkenoo, Kokou Dodzi and Kirbus, Benjamin and Singh, Ekta and Beccard, Henrik and Rüsing, Michael and Eng, Lukas M. and Hertel, Riccardo and Eliseev, Eugene A. and Morozovska, Anna N. and Cherifi-Hertel, Salia}},
  issn         = {{1530-6984}},
  journal      = {{Nano Letters}},
  keywords     = {{Mechanical Engineering, Condensed Matter Physics, General Materials Science, General Chemistry, Bioengineering}},
  number       = {{3}},
  pages        = {{795--803}},
  publisher    = {{American Chemical Society (ACS)}},
  title        = {{{Impact of 3D Curvature on the Polarization Orientation in Non-Ising Domain Walls}}},
  doi          = {{10.1021/acs.nanolett.2c03579}},
  volume       = {{23}},
  year         = {{2023}},
}

@article{47993,
  abstract     = {{Structural strain severely impacts material properties, such as the linear and nonlinear optical response. Moreover, strain plays a key role, e.g., in the physics of ferroelectrics and, in particular, of their domain walls. μ-Raman spectroscopy is a well-suited technique for the investigation of such strain effects as it allows to measure the lattice dynamics locally. However, quantifying and reconstructing strain fields from Raman maps requires knowledge on the strain dependence of phonon frequencies. In this paper, we have analyzed both theoretically and experimentally the phonon frequencies in the widely used ferroelectrics lithium niobate and lithium tantalate as a function of uniaxial strain via density functional theory and μ-Raman spectroscopy. Overall, we find a good agreement between our ab initio models and the experimental data performed with a stress cell. The majority of phonons show an increase in frequency under compressive strain, whereas the opposite is observed for tensile strains. Moreover, for E-type phonons, we observe the lifting of degeneracy already at moderate strain fields (i.e., at ±0.2%) along the x and y directions. This paper, hence, allows for the systematic analysis of three-dimensional strains in modern-type bulk and thin-film devices assembled from lithium niobate and tantalate.}},
  author       = {{Singh, Ekta and Pionteck, Mike N. and Reitzig, Sven and Lange, Michael and Rüsing, Michael and Eng, Lukas M. and Sanna, Simone}},
  issn         = {{2475-9953}},
  journal      = {{Physical Review Materials}},
  keywords     = {{Physics and Astronomy (miscellaneous), General Materials Science}},
  number       = {{2}},
  publisher    = {{American Physical Society (APS)}},
  title        = {{{Vibrational properties of LiNbO3 and LiTaO3 under uniaxial stress}}},
  doi          = {{10.1103/physrevmaterials.7.024420}},
  volume       = {{7}},
  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}},
}

@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}},
}