---
_id: '57309'
author:
- first_name: Ioannis
full_name: Safranoglou, Ioannis
last_name: Safranoglou
- first_name: Alexis
full_name: Stavroulakis, Alexis
last_name: Stavroulakis
- first_name: Jens
full_name: Pottebaum, Jens
id: '405'
last_name: Pottebaum
orcid: http://orcid.org/0000-0001-8778-2989
- first_name: Marcel
full_name: Ebel, Marcel
id: '81788'
last_name: Ebel
orcid: https://orcid.org/0009-0007-5400-4436
- first_name: Georgios
full_name: Lamprinakis, Georgios
last_name: Lamprinakis
- first_name: Despina
full_name: Dimelli, Despina
last_name: Dimelli
- first_name: Katerina
full_name: Mania, Katerina
last_name: Mania
citation:
ama: 'Safranoglou I, Stavroulakis A, Pottebaum J, et al. Augmented Reality for Real-Time
Decision-Making in Flood Emergencies. In: 2024 IEEE International Symposium
on Mixed and Augmented Reality Adjunct (ISMAR-Adjunct). IEEE; 2024. doi:https://doi.org/10.1109/ISMAR-Adjunct64951.2024.00032'
apa: Safranoglou, I., Stavroulakis, A., Pottebaum, J., Ebel, M., Lamprinakis, G.,
Dimelli, D., & Mania, K. (2024). Augmented Reality for Real-Time Decision-Making
in Flood Emergencies. 2024 IEEE International Symposium on Mixed and Augmented
Reality Adjunct (ISMAR-Adjunct). 2024 IEEE International Symposium on Mixed
and Augmented Reality. https://doi.org/10.1109/ISMAR-Adjunct64951.2024.00032
bibtex: '@inproceedings{Safranoglou_Stavroulakis_Pottebaum_Ebel_Lamprinakis_Dimelli_Mania_2024,
title={Augmented Reality for Real-Time Decision-Making in Flood Emergencies},
DOI={https://doi.org/10.1109/ISMAR-Adjunct64951.2024.00032},
booktitle={2024 IEEE International Symposium on Mixed and Augmented Reality Adjunct
(ISMAR-Adjunct)}, publisher={IEEE}, author={Safranoglou, Ioannis and Stavroulakis,
Alexis and Pottebaum, Jens and Ebel, Marcel and Lamprinakis, Georgios and Dimelli,
Despina and Mania, Katerina}, year={2024} }'
chicago: Safranoglou, Ioannis, Alexis Stavroulakis, Jens Pottebaum, Marcel Ebel,
Georgios Lamprinakis, Despina Dimelli, and Katerina Mania. “Augmented Reality
for Real-Time Decision-Making in Flood Emergencies.” In 2024 IEEE International
Symposium on Mixed and Augmented Reality Adjunct (ISMAR-Adjunct). IEEE, 2024.
https://doi.org/10.1109/ISMAR-Adjunct64951.2024.00032.
ieee: 'I. Safranoglou et al., “Augmented Reality for Real-Time Decision-Making
in Flood Emergencies,” presented at the 2024 IEEE International Symposium on Mixed
and Augmented Reality, 2024, doi: https://doi.org/10.1109/ISMAR-Adjunct64951.2024.00032.'
mla: Safranoglou, Ioannis, et al. “Augmented Reality for Real-Time Decision-Making
in Flood Emergencies.” 2024 IEEE International Symposium on Mixed and Augmented
Reality Adjunct (ISMAR-Adjunct), IEEE, 2024, doi:https://doi.org/10.1109/ISMAR-Adjunct64951.2024.00032.
short: 'I. Safranoglou, A. Stavroulakis, J. Pottebaum, M. Ebel, G. Lamprinakis,
D. Dimelli, K. Mania, in: 2024 IEEE International Symposium on Mixed and Augmented
Reality Adjunct (ISMAR-Adjunct), IEEE, 2024.'
conference:
name: 2024 IEEE International Symposium on Mixed and Augmented Reality
date_created: 2024-11-21T10:25:35Z
date_updated: 2026-03-31T02:42:32Z
department:
- _id: '152'
doi: https://doi.org/10.1109/ISMAR-Adjunct64951.2024.00032
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ieeexplore.ieee.org/abstract/document/10765130
oa: '1'
project:
- _id: '516'
name: 'CREXDATA: CREXDATA: Kritische Maßnahmenplanung über extreme Datenmengen'
publication: 2024 IEEE International Symposium on Mixed and Augmented Reality Adjunct
(ISMAR-Adjunct)
publisher: IEEE
quality_controlled: '1'
status: public
title: Augmented Reality for Real-Time Decision-Making in Flood Emergencies
type: conference
user_id: '405'
year: '2024'
...
---
_id: '52587'
author:
- first_name: Eric
full_name: Bodden, Eric
id: '59256'
last_name: Bodden
orcid: 0000-0003-3470-3647
- first_name: Jens
full_name: Pottebaum, Jens
id: '405'
last_name: Pottebaum
orcid: http://orcid.org/0000-0001-8778-2989
- first_name: Markus
full_name: Fockel, Markus
id: '8472'
last_name: Fockel
orcid: 0000-0002-1269-0702
- first_name: Iris
full_name: Gräßler, Iris
id: '47565'
last_name: Gräßler
orcid: 0000-0001-5765-971X
citation:
ama: Bodden E, Pottebaum J, Fockel M, Gräßler I. Evaluating Security Through Isolation
and Defense in Depth. IEEE Security & Privacy. 2024;22(1):69-72. doi:10.1109/msec.2023.3336028
apa: Bodden, E., Pottebaum, J., Fockel, M., & Gräßler, I. (2024). Evaluating
Security Through Isolation and Defense in Depth. IEEE Security & Privacy,
22(1), 69–72. https://doi.org/10.1109/msec.2023.3336028
bibtex: '@article{Bodden_Pottebaum_Fockel_Gräßler_2024, title={Evaluating Security
Through Isolation and Defense in Depth}, volume={22}, DOI={10.1109/msec.2023.3336028},
number={1}, journal={IEEE Security & Privacy}, publisher={Institute of Electrical
and Electronics Engineers (IEEE)}, author={Bodden, Eric and Pottebaum, Jens and
Fockel, Markus and Gräßler, Iris}, year={2024}, pages={69–72} }'
chicago: 'Bodden, Eric, Jens Pottebaum, Markus Fockel, and Iris Gräßler. “Evaluating
Security Through Isolation and Defense in Depth.” IEEE Security & Privacy
22, no. 1 (2024): 69–72. https://doi.org/10.1109/msec.2023.3336028.'
ieee: 'E. Bodden, J. Pottebaum, M. Fockel, and I. Gräßler, “Evaluating Security
Through Isolation and Defense in Depth,” IEEE Security & Privacy, vol.
22, no. 1, pp. 69–72, 2024, doi: 10.1109/msec.2023.3336028.'
mla: Bodden, Eric, et al. “Evaluating Security Through Isolation and Defense in
Depth.” IEEE Security & Privacy, vol. 22, no. 1, Institute of Electrical
and Electronics Engineers (IEEE), 2024, pp. 69–72, doi:10.1109/msec.2023.3336028.
short: E. Bodden, J. Pottebaum, M. Fockel, I. Gräßler, IEEE Security & Privacy
22 (2024) 69–72.
date_created: 2024-03-15T20:16:18Z
date_updated: 2026-03-31T02:19:49Z
department:
- _id: '152'
- _id: '76'
- _id: '662'
doi: 10.1109/msec.2023.3336028
intvolume: ' 22'
issue: '1'
keyword:
- Law
- Electrical and Electronic Engineering
- Computer Networks and Communications
language:
- iso: eng
main_file_link:
- url: https://ieeexplore.ieee.org/document/10411721
page: 69-72
publication: IEEE Security & Privacy
publication_identifier:
issn:
- 1540-7993
- 1558-4046
publication_status: published
publisher: Institute of Electrical and Electronics Engineers (IEEE)
quality_controlled: '1'
status: public
title: Evaluating Security Through Isolation and Defense in Depth
type: journal_article
user_id: '405'
volume: 22
year: '2024'
...
---
_id: '56636'
abstract:
- lang: eng
text: 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:
- first_name: Ulvi
full_name: Ibrahimli, Ulvi
last_name: Ibrahimli
- first_name: Simon
full_name: Hemmrich, Simon
last_name: Hemmrich
- first_name: Simon
full_name: Zauke, Simon
last_name: Zauke
- first_name: Axel
full_name: Winkelmann, Axel
last_name: Winkelmann
citation:
ama: 'Ibrahimli U, Hemmrich S, Zauke S, Winkelmann A. Overcoming Lemon Markets with
Business Reputation Ecosystem – A Multi-agent Simulation on Monetary Ratings.
In: 19. Internationale Tagung Wirtschaftsinformatik (WI24). ; 2024.'
apa: Ibrahimli, U., Hemmrich, S., Zauke, S., & Winkelmann, A. (2024). Overcoming
Lemon Markets with Business Reputation Ecosystem – A Multi-agent Simulation on
Monetary Ratings. 19. Internationale Tagung Wirtschaftsinformatik (WI24).
bibtex: '@inproceedings{Ibrahimli_Hemmrich_Zauke_Winkelmann_2024, title={Overcoming
Lemon Markets with Business Reputation Ecosystem – A Multi-agent Simulation on
Monetary Ratings}, booktitle={19. Internationale Tagung Wirtschaftsinformatik
(WI24)}, author={Ibrahimli, Ulvi and Hemmrich, Simon and Zauke, Simon and Winkelmann,
Axel}, year={2024} }'
chicago: Ibrahimli, Ulvi, Simon Hemmrich, Simon Zauke, and Axel Winkelmann. “Overcoming
Lemon Markets with Business Reputation Ecosystem – A Multi-Agent Simulation on
Monetary Ratings.” In 19. Internationale Tagung Wirtschaftsinformatik (WI24),
2024.
ieee: U. Ibrahimli, S. Hemmrich, S. Zauke, and A. Winkelmann, “Overcoming Lemon
Markets with Business Reputation Ecosystem – A Multi-agent Simulation on Monetary
Ratings,” Würzburg, 2024.
mla: Ibrahimli, Ulvi, et al. “Overcoming Lemon Markets with Business Reputation
Ecosystem – A Multi-Agent Simulation on Monetary Ratings.” 19. Internationale
Tagung Wirtschaftsinformatik (WI24), 2024.
short: 'U. Ibrahimli, S. Hemmrich, S. Zauke, A. Winkelmann, in: 19. Internationale
Tagung Wirtschaftsinformatik (WI24), 2024.'
conference:
location: Würzburg
date_created: 2024-10-16T07:36:56Z
date_updated: 2026-04-02T04:31:53Z
jel:
- C30
- A12
- D4
- D82
- L14
keyword:
- Reputation System
- Payment as Rating
- Multi-Agent Simulation
- Lemon Markets
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.researchgate.net/publication/382338551_Overcoming_Lemon_Markets_with_Business_Reputation_Ecosystem_-A_Multi-agent_Simulation_on_Monetary_Ratings_Research_Paper
oa: '1'
publication: 19. Internationale Tagung Wirtschaftsinformatik (WI24)
publication_status: published
quality_controlled: '1'
status: public
title: Overcoming Lemon Markets with Business Reputation Ecosystem – A Multi-agent
Simulation on Monetary Ratings
type: conference
user_id: '83557'
year: '2024'
...
---
_id: '65291'
author:
- first_name: Kerstin
full_name: Droß-Krüpe, Kerstin
id: '125711'
last_name: Droß-Krüpe
citation:
ama: 'Droß-Krüpe K. Semiramis als vorbildhafte Frau in Petrarcas familiarium rerum
liber. In: Antenhofer Chr, Leitner U, eds. Geschlecht und Materialität. Historische
Perspektiven auf Erziehung, Bildung und Sozialisation von der Antike bis zur Gegenwart.
; 2024:93-116.'
apa: Droß-Krüpe, K. (2024). Semiramis als vorbildhafte Frau in Petrarcas familiarium
rerum liber. In Chr. Antenhofer & U. Leitner (Eds.), Geschlecht und Materialität.
Historische Perspektiven auf Erziehung, Bildung und Sozialisation von der Antike
bis zur Gegenwart (pp. 93–116).
bibtex: '@inbook{Droß-Krüpe_2024, place={Bielefeld}, title={Semiramis als vorbildhafte
Frau in Petrarcas familiarium rerum liber}, booktitle={Geschlecht und Materialität.
Historische Perspektiven auf Erziehung, Bildung und Sozialisation von der Antike
bis zur Gegenwart}, author={Droß-Krüpe, Kerstin}, editor={Antenhofer, Chr. and
Leitner, U.}, year={2024}, pages={93–116} }'
chicago: Droß-Krüpe, Kerstin. “Semiramis als vorbildhafte Frau in Petrarcas familiarium
rerum liber.” In Geschlecht und Materialität. Historische Perspektiven auf
Erziehung, Bildung und Sozialisation von der Antike bis zur Gegenwart, edited
by Chr. Antenhofer and U. Leitner, 93–116. Bielefeld, 2024.
ieee: K. Droß-Krüpe, “Semiramis als vorbildhafte Frau in Petrarcas familiarium rerum
liber,” in Geschlecht und Materialität. Historische Perspektiven auf Erziehung,
Bildung und Sozialisation von der Antike bis zur Gegenwart, Chr. Antenhofer
and U. Leitner, Eds. Bielefeld, 2024, pp. 93–116.
mla: Droß-Krüpe, Kerstin. “Semiramis als vorbildhafte Frau in Petrarcas familiarium
rerum liber.” Geschlecht und Materialität. Historische Perspektiven auf Erziehung,
Bildung und Sozialisation von der Antike bis zur Gegenwart, edited by Chr.
Antenhofer and U. Leitner, 2024, pp. 93–116.
short: 'K. Droß-Krüpe, in: Chr. Antenhofer, U. Leitner (Eds.), Geschlecht und Materialität.
Historische Perspektiven auf Erziehung, Bildung und Sozialisation von der Antike
bis zur Gegenwart, Bielefeld, 2024, pp. 93–116.'
date_created: 2026-04-01T13:08:51Z
date_updated: 2026-04-02T15:40:16Z
editor:
- first_name: Chr.
full_name: Antenhofer, Chr.
last_name: Antenhofer
- first_name: U.
full_name: Leitner, U.
last_name: Leitner
extern: '1'
language:
- iso: ger
page: 93-116
place: Bielefeld
publication: Geschlecht und Materialität. Historische Perspektiven auf Erziehung,
Bildung und Sozialisation von der Antike bis zur Gegenwart
publication_status: published
quality_controlled: '1'
status: public
title: Semiramis als vorbildhafte Frau in Petrarcas familiarium rerum liber
type: book_chapter
user_id: '125711'
year: '2024'
...
---
_id: '65290'
author:
- first_name: Kerstin
full_name: Droß-Krüpe, Kerstin
id: '125711'
last_name: Droß-Krüpe
citation:
ama: 'Droß-Krüpe K. Süßes Gold - Überlegungen zu einem Fall von Vandalismus an Bienenstöcken
im römischen Ägypten. In: Ruffing K, al. et, eds. Navigating the Worlds of
History, Bd. 1. ; 2024:161-174.'
apa: Droß-Krüpe, K. (2024). Süßes Gold - Überlegungen zu einem Fall von Vandalismus
an Bienenstöcken im römischen Ägypten. In K. Ruffing & et al. (Eds.), Navigating
the Worlds of History, Bd. 1 (pp. 161–174).
bibtex: '@inbook{Droß-Krüpe_2024, place={Wiesbaden}, title={Süßes Gold - Überlegungen
zu einem Fall von Vandalismus an Bienenstöcken im römischen Ägypten}, booktitle={Navigating
the Worlds of History, Bd. 1}, author={Droß-Krüpe, Kerstin}, editor={Ruffing,
Kai and al., et}, year={2024}, pages={161–174} }'
chicago: Droß-Krüpe, Kerstin. “Süßes Gold - Überlegungen zu einem Fall von Vandalismus
an Bienenstöcken im römischen Ägypten.” In Navigating the Worlds of History,
Bd. 1, edited by Kai Ruffing and et al., 161–74. Wiesbaden, 2024.
ieee: K. Droß-Krüpe, “Süßes Gold - Überlegungen zu einem Fall von Vandalismus an
Bienenstöcken im römischen Ägypten,” in Navigating the Worlds of History, Bd.
1, K. Ruffing and et al., Eds. Wiesbaden, 2024, pp. 161–174.
mla: Droß-Krüpe, Kerstin. “Süßes Gold - Überlegungen zu einem Fall von Vandalismus
an Bienenstöcken im römischen Ägypten.” Navigating the Worlds of History, Bd.
1, edited by Kai Ruffing and et al., 2024, pp. 161–74.
short: 'K. Droß-Krüpe, in: K. Ruffing, et al. (Eds.), Navigating the Worlds of
History, Bd. 1, Wiesbaden, 2024, pp. 161–174.'
date_created: 2026-04-01T13:06:25Z
date_updated: 2026-04-02T15:40:47Z
editor:
- first_name: Kai
full_name: Ruffing, Kai
last_name: Ruffing
- first_name: et
full_name: al., et
last_name: al.
extern: '1'
language:
- iso: ger
page: 161-174
place: Wiesbaden
publication: Navigating the Worlds of History, Bd. 1
publication_status: published
quality_controlled: '1'
status: public
title: Süßes Gold - Überlegungen zu einem Fall von Vandalismus an Bienenstöcken im
römischen Ägypten
type: book_chapter
user_id: '125711'
year: '2024'
...
---
_id: '65368'
author:
- first_name: Tessa-Marie
full_name: Menzel, Tessa-Marie
id: '126475'
last_name: Menzel
citation:
ama: 'Menzel T-M. Instagram als Ratgebermedium am Beispiel der Momfluencerinnen.
Oder: “keiner muss sich durch Bücher wälzen.” In: Sauerbrey U, Großkopf S, Ott
C, eds. Empirische Ratgeberforschung. Forschungszugänge Und Befunde Zu Produkten,
Angebot Und Inanspruchnahme Ratgeberhafter Medien. Klinkhardt; 2024. doi:doi.org/10.35468/6097-06'
apa: 'Menzel, T.-M. (2024). Instagram als Ratgebermedium am Beispiel der Momfluencerinnen.
Oder: “keiner muss sich durch Bücher wälzen.” In U. Sauerbrey, S. Großkopf, &
C. Ott (Eds.), Empirische Ratgeberforschung. Forschungszugänge und Befunde
zu Produkten, Angebot und Inanspruchnahme ratgeberhafter Medien. Klinkhardt.
https://doi.org/doi.org/10.35468/6097-06'
bibtex: '@inbook{Menzel_2024, place={Bad Heilbrunn}, title={Instagram als Ratgebermedium
am Beispiel der Momfluencerinnen. Oder: “keiner muss sich durch Bücher wälzen”},
DOI={doi.org/10.35468/6097-06},
booktitle={Empirische Ratgeberforschung. Forschungszugänge und Befunde zu Produkten,
Angebot und Inanspruchnahme ratgeberhafter Medien}, publisher={Klinkhardt}, author={Menzel,
Tessa-Marie}, editor={Sauerbrey, Ulf and Großkopf, Steffen and Ott, Christine},
year={2024} }'
chicago: 'Menzel, Tessa-Marie. “Instagram Als Ratgebermedium Am Beispiel Der Momfluencerinnen.
Oder: ‘Keiner Muss Sich Durch Bücher Wälzen.’” In Empirische Ratgeberforschung.
Forschungszugänge Und Befunde Zu Produkten, Angebot Und Inanspruchnahme Ratgeberhafter
Medien, edited by Ulf Sauerbrey, Steffen Großkopf, and Christine Ott. Bad
Heilbrunn: Klinkhardt, 2024. https://doi.org/doi.org/10.35468/6097-06.'
ieee: 'T.-M. Menzel, “Instagram als Ratgebermedium am Beispiel der Momfluencerinnen.
Oder: ‘keiner muss sich durch Bücher wälzen,’” in Empirische Ratgeberforschung.
Forschungszugänge und Befunde zu Produkten, Angebot und Inanspruchnahme ratgeberhafter
Medien, U. Sauerbrey, S. Großkopf, and C. Ott, Eds. Bad Heilbrunn: Klinkhardt,
2024.'
mla: 'Menzel, Tessa-Marie. “Instagram Als Ratgebermedium Am Beispiel Der Momfluencerinnen.
Oder: ‘Keiner Muss Sich Durch Bücher Wälzen.’” Empirische Ratgeberforschung.
Forschungszugänge Und Befunde Zu Produkten, Angebot Und Inanspruchnahme Ratgeberhafter
Medien, edited by Ulf Sauerbrey et al., Klinkhardt, 2024, doi:doi.org/10.35468/6097-06.'
short: 'T.-M. Menzel, in: U. Sauerbrey, S. Großkopf, C. Ott (Eds.), Empirische Ratgeberforschung.
Forschungszugänge Und Befunde Zu Produkten, Angebot Und Inanspruchnahme Ratgeberhafter
Medien, Klinkhardt, Bad Heilbrunn, 2024.'
date_created: 2026-04-08T07:46:34Z
date_updated: 2026-04-08T11:27:41Z
doi: doi.org/10.35468/6097-06
editor:
- first_name: Ulf
full_name: Sauerbrey, Ulf
last_name: Sauerbrey
- first_name: Steffen
full_name: Großkopf, Steffen
last_name: Großkopf
- first_name: Christine
full_name: Ott, Christine
last_name: Ott
extern: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.pedocs.de/volltexte/2024/30182/pdf/Menzel_2024_Instagram_als_Ratgebermedium.pdf
oa: '1'
place: Bad Heilbrunn
publication: Empirische Ratgeberforschung. Forschungszugänge und Befunde zu Produkten,
Angebot und Inanspruchnahme ratgeberhafter Medien
publisher: Klinkhardt
quality_controlled: '1'
status: public
title: 'Instagram als Ratgebermedium am Beispiel der Momfluencerinnen. Oder: "keiner
muss sich durch Bücher wälzen"'
type: book_chapter
user_id: '126475'
year: '2024'
...
---
_id: '55658'
author:
- first_name: Mehrzad
full_name: Azmi Shabestari, Mehrzad
last_name: Azmi Shabestari
- first_name: Reyhaneh
full_name: Safaei, Reyhaneh
last_name: Safaei
citation:
ama: Azmi Shabestari M, Safaei R. The Effect of Uncertainty Regarding Transfer
Pricing Regulations and Administrative Practices on Corporate Investment Decisions.
Bulletin for International Taxation. 2024;78(6):224-239. doi:10.59403/8cbkga
apa: Azmi Shabestari, M., & Safaei, R. (2024). The Effect of Uncertainty Regarding
Transfer Pricing Regulations and Administrative Practices on Corporate Investment
Decisions. Bulletin for International Taxation, 78(6), 224–239.
https://doi.org/10.59403/8cbkga
bibtex: '@article{Azmi Shabestari_Safaei_2024, title={The Effect of Uncertainty
Regarding Transfer Pricing Regulations and Administrative Practices on Corporate
Investment Decisions}, volume={78}, DOI={10.59403/8cbkga},
number={6}, journal={Bulletin for International Taxation}, author={Azmi Shabestari,
Mehrzad and Safaei, Reyhaneh}, year={2024}, pages={224–239} }'
chicago: 'Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty
Regarding Transfer Pricing Regulations and Administrative Practices on Corporate
Investment Decisions.” Bulletin for International Taxation 78, no. 6 (2024):
224–39. https://doi.org/10.59403/8cbkga.'
ieee: 'M. Azmi Shabestari and R. Safaei, “The Effect of Uncertainty Regarding Transfer
Pricing Regulations and Administrative Practices on Corporate Investment Decisions,”
Bulletin for International Taxation, vol. 78, no. 6, pp. 224–239, 2024,
doi: 10.59403/8cbkga.'
mla: Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding
Transfer Pricing Regulations and Administrative Practices on Corporate Investment
Decisions.” Bulletin for International Taxation, vol. 78, no. 6, 2024,
pp. 224–39, doi:10.59403/8cbkga.
short: M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024)
224–239.
date_created: 2024-08-20T11:09:50Z
date_updated: 2026-04-09T07:38:19Z
department:
- _id: '187'
doi: 10.59403/8cbkga
extern: '1'
intvolume: ' 78'
issue: '6'
language:
- iso: eng
page: 224-239
publication: Bulletin for International Taxation
quality_controlled: '1'
status: public
title: The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices
on Corporate Investment Decisions
type: journal_article
user_id: '74000'
volume: 78
year: '2024'
...
---
_id: '57546'
author:
- first_name: Jannis
full_name: Bischof, Jannis
last_name: Bischof
- first_name: Joachim
full_name: Gassen, Joachim
last_name: Gassen
- first_name: Anna
full_name: Rohlfing-Bastian, Anna
last_name: Rohlfing-Bastian
- first_name: Davud
full_name: Rostam-Afschar, Davud
last_name: Rostam-Afschar
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: 'Bischof J, Gassen J, Rohlfing-Bastian A, Rostam-Afschar D, Sureth-Sloane C.
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting. Schmalenbach Journal of Business Research . Published
online 2024. doi:10.1007/s41471-024-00200-7'
apa: 'Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., & Sureth-Sloane,
C. (2024). Accounting for Transparency: a Framework and Three Applications in
Tax, Managerial, and Financial Accounting. Schmalenbach Journal of Business
Research . https://doi.org/10.1007/s41471-024-00200-7'
bibtex: '@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024,
title={Accounting for Transparency: a Framework and Three Applications in Tax,
Managerial, and Financial Accounting}, DOI={10.1007/s41471-024-00200-7},
journal={Schmalenbach Journal of Business Research }, author={Bischof, Jannis
and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane,
Caren}, year={2024} }'
chicago: 'Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar,
and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications
in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business
Research , 2024. https://doi.org/10.1007/s41471-024-00200-7.'
ieee: 'J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane,
“Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting,” Schmalenbach Journal of Business Research ,
2024, doi: 10.1007/s41471-024-00200-7.'
mla: 'Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three
Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal
of Business Research , 2024, doi:10.1007/s41471-024-00200-7.'
short: J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane,
Schmalenbach Journal of Business Research (2024).
date_created: 2024-12-03T08:10:52Z
date_updated: 2026-04-09T07:37:02Z
department:
- _id: '187'
doi: 10.1007/s41471-024-00200-7
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publication: 'Schmalenbach Journal of Business Research '
quality_controlled: '1'
status: public
title: 'Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting'
type: journal_article
user_id: '74000'
year: '2024'
...
---
_id: '54530'
author:
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer und Wirtschaft.
2024;101(4):335-353.
apa: Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer
und Wirtschaft, 101(4), 335–353.
bibtex: '@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101},
number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane,
Caren}, year={2024}, pages={335–353} }'
chicago: 'Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.”
Steuer und Wirtschaft 101, no. 4 (2024): 335–53.'
ieee: K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” Steuer und Wirtschaft,
vol. 101, no. 4, pp. 335–353, 2024.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” Steuer
und Wirtschaft, vol. 101, no. 4, 2024, pp. 335–53.
short: K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.
date_created: 2024-05-31T10:04:36Z
date_updated: 2026-04-09T07:37:06Z
department:
- _id: '187'
intvolume: ' 101'
issue: '4'
language:
- iso: ger
page: 335-353
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
praktischer Erfahrungen
type: journal_article
user_id: '74000'
volume: 101
year: '2024'
...
---
_id: '65534'
abstract:
- lang: eng
text: 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:
- first_name: M
full_name: Fourn , M
last_name: 'Fourn '
- first_name: DD
full_name: Braga, DD
last_name: Braga
- first_name: J
full_name: Jancar, J
last_name: Jancar
- first_name: M
full_name: Sabt, M
last_name: Sabt
- first_name: P
full_name: Schwabe, P
last_name: Schwabe
- first_name: G
full_name: Barthe, G
last_name: Barthe
- first_name: PA
full_name: Fouque, PA
last_name: Fouque
- first_name: Y
full_name: Acar, Y
last_name: Acar
citation:
ama: 'Fourn M, Braga D, Jancar J, et al. “These results must be false”: A usability
evaluation of constant-time analysis tools. Published online 2024.'
apa: 'Fourn , M., Braga, D., Jancar, J., Sabt, M., Schwabe, P., Barthe, G., Fouque,
P., & Acar, Y. (2024). “These results must be false”: A usability evaluation
of constant-time analysis tools.'
bibtex: '@article{Fourn _Braga_Jancar_Sabt_Schwabe_Barthe_Fouque_Acar_2024, place={Berkeley},
title={“These results must be false”: A usability evaluation of constant-time
analysis tools}, publisher={Usenix Assoc}, author={Fourn , M and Braga, DD and
Jancar, J and Sabt, M and Schwabe, P and Barthe, G and Fouque, PA and Acar, Y},
year={2024} }'
chicago: 'Fourn , M, DD Braga, J Jancar, M Sabt, P Schwabe, G Barthe, PA Fouque,
and Y Acar. “‘These Results Must Be False’: A Usability Evaluation of Constant-Time
Analysis Tools,” 2024.'
ieee: 'M. Fourn et al., “‘These results must be false’: A usability evaluation
of constant-time analysis tools,” 2024.'
mla: 'Fourn , M., et al. “These Results Must Be False”: A Usability Evaluation
of Constant-Time Analysis Tools. Usenix Assoc, 2024.'
short: M. Fourn , D. Braga, J. Jancar, M. Sabt, P. Schwabe, G. Barthe, P. Fouque,
Y. Acar, (2024).
date_created: 2026-04-30T09:31:29Z
date_updated: 2026-04-30T09:32:34Z
language:
- iso: eng
place: Berkeley
publication_identifier:
issn:
- 978-1-939133-44-1
publication_status: published
publisher: Usenix Assoc
quality_controlled: '1'
status: public
title: '"These results must be false": A usability evaluation of constant-time analysis
tools'
type: journal_article
user_id: '125442'
year: '2024'
...
---
_id: '48484'
abstract:
- lang: eng
text: 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.
article_type: original
author:
- first_name: Nils Tobias
full_name: Böer, Nils Tobias
id: '52000'
last_name: Böer
orcid: 0000-0002-0236-7282
- first_name: Matthias
full_name: Weigelt, Matthias
id: '36388'
last_name: Weigelt
- first_name: Christoph
full_name: Schütz, Christoph
last_name: Schütz
- first_name: Iris
full_name: Güldenpenning, Iris
id: '52931'
last_name: Güldenpenning
orcid: 0000-0003-0549-5543
citation:
ama: Böer NT, Weigelt M, Schütz C, Güldenpenning I. Practice reduces the costs of
producing head fakes in basketball. Psychological Research. 2024;88:523-534.
doi:10.1007/s00426-023-01885-x
apa: Böer, N. T., Weigelt, M., Schütz, C., & Güldenpenning, I. (2024). Practice
reduces the costs of producing head fakes in basketball. Psychological Research,
88, 523–534. https://doi.org/10.1007/s00426-023-01885-x
bibtex: '@article{Böer_Weigelt_Schütz_Güldenpenning_2024, title={Practice reduces
the costs of producing head fakes in basketball}, volume={88}, DOI={10.1007/s00426-023-01885-x},
journal={Psychological Research}, publisher={Springer Science and Business Media
LLC}, author={Böer, Nils Tobias and Weigelt, Matthias and Schütz, Christoph and
Güldenpenning, Iris}, year={2024}, pages={523–534} }'
chicago: 'Böer, Nils Tobias, Matthias Weigelt, Christoph Schütz, and Iris Güldenpenning.
“Practice Reduces the Costs of Producing Head Fakes in Basketball.” Psychological
Research 88 (2024): 523–34. https://doi.org/10.1007/s00426-023-01885-x.'
ieee: 'N. T. Böer, M. Weigelt, C. Schütz, and I. Güldenpenning, “Practice reduces
the costs of producing head fakes in basketball,” Psychological Research,
vol. 88, pp. 523–534, 2024, doi: 10.1007/s00426-023-01885-x.'
mla: Böer, Nils Tobias, et al. “Practice Reduces the Costs of Producing Head Fakes
in Basketball.” Psychological Research, vol. 88, Springer Science and Business
Media LLC, 2024, pp. 523–34, doi:10.1007/s00426-023-01885-x.
short: N.T. Böer, M. Weigelt, C. Schütz, I. Güldenpenning, Psychological Research
88 (2024) 523–534.
date_created: 2023-10-26T09:57:43Z
date_updated: 2026-05-03T11:16:46Z
ddc:
- '150'
- '796'
department:
- _id: '17'
- _id: '266'
doi: 10.1007/s00426-023-01885-x
file:
- access_level: closed
content_type: application/pdf
creator: nboeer
date_created: 2025-11-06T13:32:52Z
date_updated: 2025-11-06T13:32:52Z
file_id: '62114'
file_name: Böer, Weigelt, Schütz, & Güldenpenning_2024_Practice reduces the costs
of producing head fakes in basketball.pdf
file_size: 898697
relation: main_file
success: 1
file_date_updated: 2025-11-06T13:32:52Z
has_accepted_license: '1'
intvolume: ' 88'
keyword:
- Arts and Humanities (miscellaneous)
- Developmental and Educational Psychology
- Experimental and Cognitive Psychology
- General Medicine
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://link.springer.com/article/10.1007/s00426-023-01885-x
oa: '1'
page: 523-534
publication: Psychological Research
publication_identifier:
issn:
- 0340-0727
- 1430-2772
publication_status: published
publisher: Springer Science and Business Media LLC
quality_controlled: '1'
related_material:
link:
- relation: research_data
url: https://osf.io/svjtz/files
status: public
title: Practice reduces the costs of producing head fakes in basketball
type: journal_article
user_id: '52000'
volume: 88
year: '2024'
...
---
_id: '34544'
abstract:
- lang: eng
text: "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.\r\n\r\nIt 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.\r\nThe book is intended
for students, researchers and scholars of economic and financial history, social
and world history and political economy.\r\nThe 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:
- first_name: Korinna
full_name: Schönhärl, Korinna
id: '89037'
last_name: Schönhärl
orcid: 0000-0002-7967-3261
- first_name: Gisela
full_name: Hürlimann, Gisela
last_name: Hürlimann
- first_name: Dorothea
full_name: Rohde, Dorothea
last_name: Rohde
citation:
ama: Schönhärl K, Hürlimann G, Rohde D. Histories of Tax Evasion, Avoidance and
Resistance. 1st ed. Routledge; 2023. doi:10.4324/9781003333197
apa: Schönhärl, K., Hürlimann, G., & Rohde, D. (2023). Histories of Tax Evasion,
Avoidance and Resistance (1st ed.). Routledge. https://doi.org/10.4324/9781003333197
bibtex: '@book{Schönhärl_Hürlimann_Rohde_2023, place={London}, edition={1}, series={Financial
History}, title={Histories of Tax Evasion, Avoidance and Resistance}, DOI={10.4324/9781003333197}, publisher={Routledge},
author={Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}, year={2023},
collection={Financial History} }'
chicago: 'Schönhärl, Korinna, Gisela Hürlimann, and Dorothea Rohde. Histories
of Tax Evasion, Avoidance and Resistance. 1st ed. Financial History. London:
Routledge, 2023. https://doi.org/10.4324/9781003333197.'
ieee: 'K. Schönhärl, G. Hürlimann, and D. Rohde, Histories of Tax Evasion, Avoidance
and Resistance, 1st ed. London: Routledge, 2023.'
mla: Schönhärl, Korinna, et al. Histories of Tax Evasion, Avoidance and Resistance.
1st ed., Routledge, 2023, doi:10.4324/9781003333197.
short: K. Schönhärl, G. Hürlimann, D. Rohde, Histories of Tax Evasion, Avoidance
and Resistance, 1st ed., Routledge, London, 2023.
date_created: 2022-12-19T10:42:01Z
date_updated: 2022-12-19T11:03:07Z
ddc:
- '900'
department:
- _id: '445'
doi: 10.4324/9781003333197
edition: '1'
file:
- access_level: closed
content_type: application/pdf
creator: schoenha
date_created: 2022-12-19T10:44:55Z
date_updated: 2022-12-19T10:44:55Z
file_id: '34545'
file_name: Schönhärl_Hürlimann_Rohde_Histories_Tax_Evasion.pdf
file_size: 4393218
relation: main_file
success: 1
file_date_updated: 2022-12-19T10:44:55Z
has_accepted_license: '1'
keyword:
- Tax History
- Financial History
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.taylorfrancis.com/books/oa-edit/10.4324/9781003333197/histories-tax-evasion-avoidance-resistance-korinna-sch%C3%B6nh%C3%A4rl-gisela-h%C3%BCrlimann-dorothea-rohde
oa: '1'
place: London
publication_identifier:
isbn:
- '9781003333197'
publication_status: published
publisher: Routledge
quality_controlled: '1'
series_title: Financial History
status: public
title: Histories of Tax Evasion, Avoidance and Resistance
type: book
user_id: '89037'
year: '2023'
...
---
_id: '34546'
abstract:
- lang: eng
text: 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:
- first_name: Korinna
full_name: Schönhärl, Korinna
id: '89037'
last_name: Schönhärl
orcid: 0000-0002-7967-3261
- first_name: Gisela
full_name: Hürlimann, Gisela
last_name: Hürlimann
- first_name: Dorothea
full_name: Rohde, Dorothea
last_name: Rohde
citation:
ama: 'Schönhärl K, Hürlimann G, Rohde D. The Ability and Intention of Not Paying
Taxes in History. Some Introductory Observations. In: Schönhärl K, Hürlimann G,
Rohde D, eds. Histories of Tax Evasion, Avoidance and Resistance . 1st
ed. Financial History. Routledge; 2023:1-15. doi:10.4324/9781003333197'
apa: Schönhärl, K., Hürlimann, G., & Rohde, D. (2023). The Ability and Intention
of Not Paying Taxes in History. Some Introductory Observations. In K. Schönhärl,
G. Hürlimann, & D. Rohde (Eds.), Histories of Tax Evasion, Avoidance and
Resistance (1st ed., pp. 1–15). Routledge. https://doi.org/10.4324/9781003333197
bibtex: '@inbook{Schönhärl_Hürlimann_Rohde_2023, edition={1}, series={Financial
History}, title={ The Ability and Intention of Not Paying Taxes in History. Some
Introductory Observations}, DOI={10.4324/9781003333197},
booktitle={Histories of Tax Evasion, Avoidance and Resistance }, publisher={Routledge},
author={Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}, editor={Schönhärl,
Korinna and Hürlimann, Gisela and Rohde, Dorothea}, year={2023}, pages={1–15},
collection={Financial History} }'
chicago: Schönhärl, Korinna, Gisela Hürlimann, and Dorothea Rohde. “ The Ability
and Intention of Not Paying Taxes in History. Some Introductory Observations.”
In Histories of Tax Evasion, Avoidance and Resistance , edited by Korinna
Schönhärl, Gisela Hürlimann, and Dorothea Rohde, 1st ed., 1–15. Financial History.
Routledge, 2023. https://doi.org/10.4324/9781003333197.
ieee: K. Schönhärl, G. Hürlimann, and D. Rohde, “ The Ability and Intention of Not
Paying Taxes in History. Some Introductory Observations,” in Histories of Tax
Evasion, Avoidance and Resistance , 1st ed., K. Schönhärl, G. Hürlimann, and
D. Rohde, Eds. Routledge, 2023, pp. 1–15.
mla: Schönhärl, Korinna, et al. “ The Ability and Intention of Not Paying Taxes
in History. Some Introductory Observations.” Histories of Tax Evasion, Avoidance
and Resistance , edited by Korinna Schönhärl et al., 1st ed., Routledge, 2023,
pp. 1–15, doi:10.4324/9781003333197.
short: 'K. Schönhärl, G. Hürlimann, D. Rohde, in: K. Schönhärl, G. Hürlimann, D.
Rohde (Eds.), Histories of Tax Evasion, Avoidance and Resistance , 1st ed., Routledge,
2023, pp. 1–15.'
date_created: 2022-12-19T10:53:07Z
date_updated: 2022-12-19T10:54:01Z
department:
- _id: '445'
doi: 10.4324/9781003333197
edition: '1'
editor:
- first_name: Korinna
full_name: Schönhärl, Korinna
last_name: Schönhärl
- first_name: Gisela
full_name: Hürlimann, Gisela
last_name: Hürlimann
- first_name: Dorothea
full_name: Rohde, Dorothea
last_name: Rohde
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.routledge.com/Histories-of-Tax-Evasion-Avoidance-and-Resistance/Schonharl-Hurlimann-Rohde/p/book/9781032366739#
oa: '1'
page: 1-15
publication: 'Histories of Tax Evasion, Avoidance and Resistance '
publication_identifier:
unknown:
- '9781003333197'
publisher: Routledge
quality_controlled: '1'
series_title: Financial History
status: public
title: ' The Ability and Intention of Not Paying Taxes in History. Some Introductory
Observations'
type: book_chapter
user_id: '89037'
year: '2023'
...
---
_id: '34547'
abstract:
- lang: eng
text: '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:
- first_name: Korinna
full_name: Schönhärl, Korinna
id: '89037'
last_name: Schönhärl
orcid: 0000-0002-7967-3261
citation:
ama: 'Schönhärl K. 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. In: Schönhärl K, Hürlimann G, Rohde D, eds. Histories of Tax Evasion, Avoidance
and Resistance. 1st ed. Routledge; 2023:154-167. doi:10.4324/9781003333197'
apa: Schönhärl, K. (2023). 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. In K. Schönhärl, G. Hürlimann, & D. Rohde (Eds.), Histories of Tax
Evasion, Avoidance and Resistance (1st ed., pp. 154–167). Routledge. https://doi.org/10.4324/9781003333197
bibtex: '@inbook{Schönhärl_2023, place={London}, edition={1}, 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},
booktitle={Histories of Tax Evasion, Avoidance and Resistance}, publisher={Routledge},
author={Schönhärl, Korinna}, editor={Schönhärl, Korinna and Hürlimann, Gisela
and Rohde, Dorothea}, year={2023}, pages={154–167} }'
chicago: 'Schönhärl, Korinna. “ 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.” In Histories of Tax Evasion, Avoidance and Resistance, edited
by Korinna Schönhärl, Gisela Hürlimann, and Dorothea Rohde, 1st ed., 154–67. London:
Routledge, 2023. https://doi.org/10.4324/9781003333197.'
ieee: 'K. Schönhärl, “ 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,” in Histories of Tax Evasion, Avoidance and Resistance, 1st ed., K.
Schönhärl, G. Hürlimann, and D. Rohde, Eds. London: Routledge, 2023, pp. 154–167.'
mla: Schönhärl, Korinna. “ 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.” Histories of Tax Evasion, Avoidance and Resistance, edited by Korinna
Schönhärl et al., 1st ed., Routledge, 2023, pp. 154–67, doi:10.4324/9781003333197.
short: 'K. Schönhärl, in: K. Schönhärl, G. Hürlimann, D. Rohde (Eds.), Histories
of Tax Evasion, Avoidance and Resistance, 1st ed., Routledge, London, 2023, pp.
154–167.'
date_created: 2022-12-19T10:57:50Z
date_updated: 2022-12-19T10:57:56Z
department:
- _id: '445'
doi: 10.4324/9781003333197
edition: '1'
editor:
- first_name: Korinna
full_name: Schönhärl, Korinna
last_name: Schönhärl
- first_name: Gisela
full_name: Hürlimann, Gisela
last_name: Hürlimann
- first_name: Dorothea
full_name: Rohde, Dorothea
last_name: Rohde
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 154-167
place: London
publication: Histories of Tax Evasion, Avoidance and Resistance
publication_identifier:
eisbn:
- '9781003333197'
publication_status: published
publisher: Routledge
quality_controlled: '1'
status: public
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'
type: book_chapter
user_id: '89037'
year: '2023'
...
---
_id: '35428'
abstract:
- lang: eng
text: 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:
- first_name: Marius Claus
full_name: Möller, Marius Claus
id: '72391'
last_name: Möller
- first_name: Stefan
full_name: Krauter, Stefan
id: '28836'
last_name: Krauter
orcid: 0000-0002-3594-260X
citation:
ama: Möller MC, Krauter S. Dimensioning and Lifetime Prediction Model for a Hybrid,
Hydrogen-Based Household PV Energy System Using Matlab/Simulink. Solar.
2023;3(1):25-48. doi:10.3390/solar3010003
apa: Möller, M. C., & Krauter, S. (2023). Dimensioning and Lifetime Prediction
Model for a Hybrid, Hydrogen-Based Household PV Energy System Using Matlab/Simulink.
Solar, 3(1), 25–48. https://doi.org/10.3390/solar3010003
bibtex: '@article{Möller_Krauter_2023, title={Dimensioning and Lifetime Prediction
Model for a Hybrid, Hydrogen-Based Household PV Energy System Using Matlab/Simulink},
volume={3}, DOI={10.3390/solar3010003},
number={1}, journal={Solar}, publisher={MDPI AG}, author={Möller, Marius Claus
and Krauter, Stefan}, year={2023}, pages={25–48} }'
chicago: 'Möller, Marius Claus, and Stefan Krauter. “Dimensioning and Lifetime Prediction
Model for a Hybrid, Hydrogen-Based Household PV Energy System Using Matlab/Simulink.”
Solar 3, no. 1 (2023): 25–48. https://doi.org/10.3390/solar3010003.'
ieee: 'M. C. Möller and S. Krauter, “Dimensioning and Lifetime Prediction Model
for a Hybrid, Hydrogen-Based Household PV Energy System Using Matlab/Simulink,”
Solar, vol. 3, no. 1, pp. 25–48, 2023, doi: 10.3390/solar3010003.'
mla: Möller, Marius Claus, and Stefan Krauter. “Dimensioning and Lifetime Prediction
Model for a Hybrid, Hydrogen-Based Household PV Energy System Using Matlab/Simulink.”
Solar, vol. 3, no. 1, MDPI AG, 2023, pp. 25–48, doi:10.3390/solar3010003.
short: M.C. Möller, S. Krauter, Solar 3 (2023) 25–48.
date_created: 2023-01-09T06:35:00Z
date_updated: 2023-01-09T06:36:10Z
department:
- _id: '53'
doi: 10.3390/solar3010003
intvolume: ' 3'
issue: '1'
language:
- iso: eng
page: 25-48
publication: Solar
publication_identifier:
issn:
- 2673-9941
publication_status: published
publisher: MDPI AG
quality_controlled: '1'
status: public
title: Dimensioning and Lifetime Prediction Model for a Hybrid, Hydrogen-Based Household
PV Energy System Using Matlab/Simulink
type: journal_article
user_id: '16148'
volume: 3
year: '2023'
...
---
_id: '35637'
abstract:
- lang: eng
text: 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.
article_type: original
author:
- first_name: Valentin
full_name: Schiele, Valentin
id: '53779'
last_name: Schiele
- first_name: Hendrik
full_name: Schmitz, Hendrik
id: '48879'
last_name: Schmitz
citation:
ama: 'Schiele V, Schmitz H. Understanding cognitive decline in older ages: The role
of health shocks. European Economic Review. 2023;151. doi:10.1016/j.euroecorev.2022.104320'
apa: 'Schiele, V., & Schmitz, H. (2023). Understanding cognitive decline in
older ages: The role of health shocks. European Economic Review, 151.
https://doi.org/10.1016/j.euroecorev.2022.104320'
bibtex: '@article{Schiele_Schmitz_2023, title={Understanding cognitive decline in
older ages: The role of health shocks}, volume={151}, DOI={10.1016/j.euroecorev.2022.104320},
journal={European Economic Review}, author={Schiele, Valentin and Schmitz, Hendrik},
year={2023} }'
chicago: 'Schiele, Valentin, and Hendrik Schmitz. “Understanding Cognitive Decline
in Older Ages: The Role of Health Shocks.” European Economic Review 151
(2023). https://doi.org/10.1016/j.euroecorev.2022.104320.'
ieee: 'V. Schiele and H. Schmitz, “Understanding cognitive decline in older ages:
The role of health shocks,” European Economic Review, vol. 151, 2023, doi:
10.1016/j.euroecorev.2022.104320.'
mla: 'Schiele, Valentin, and Hendrik Schmitz. “Understanding Cognitive Decline in
Older Ages: The Role of Health Shocks.” European Economic Review, vol.
151, 2023, doi:10.1016/j.euroecorev.2022.104320.'
short: V. Schiele, H. Schmitz, European Economic Review 151 (2023).
date_created: 2023-01-10T07:52:03Z
date_updated: 2023-01-10T08:04:10Z
department:
- _id: '281'
- _id: '475'
doi: 10.1016/j.euroecorev.2022.104320
intvolume: ' 151'
language:
- iso: eng
main_file_link:
- url: https://www.sciencedirect.com/science/article/abs/pii/S0014292122002008
publication: European Economic Review
publication_status: published
quality_controlled: '1'
status: public
title: 'Understanding cognitive decline in older ages: The role of health shocks'
type: journal_article
user_id: '53779'
volume: 151
year: '2023'
...
---
_id: '47992'
abstract:
- lang: eng
text: 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.
article_type: original
author:
- first_name: Ulises
full_name: Acevedo-Salas, Ulises
last_name: Acevedo-Salas
- first_name: Boris
full_name: Croes, Boris
last_name: Croes
- first_name: Yide
full_name: Zhang, Yide
last_name: Zhang
- first_name: Olivier
full_name: Cregut, Olivier
last_name: Cregut
- first_name: Kokou Dodzi
full_name: Dorkenoo, Kokou Dodzi
last_name: Dorkenoo
- first_name: Benjamin
full_name: Kirbus, Benjamin
last_name: Kirbus
- first_name: Ekta
full_name: Singh, Ekta
last_name: Singh
- first_name: Henrik
full_name: Beccard, Henrik
last_name: Beccard
- first_name: Michael
full_name: Rüsing, Michael
id: '22501'
last_name: Rüsing
orcid: 0000-0003-4682-4577
- first_name: Lukas M.
full_name: Eng, Lukas M.
last_name: Eng
- first_name: Riccardo
full_name: Hertel, Riccardo
last_name: Hertel
- first_name: Eugene A.
full_name: Eliseev, Eugene A.
last_name: Eliseev
- first_name: Anna N.
full_name: Morozovska, Anna N.
last_name: Morozovska
- first_name: Salia
full_name: Cherifi-Hertel, Salia
last_name: Cherifi-Hertel
citation:
ama: Acevedo-Salas U, Croes B, Zhang Y, et al. Impact of 3D Curvature on the Polarization
Orientation in Non-Ising Domain Walls. Nano Letters. 2023;23(3):795-803.
doi:10.1021/acs.nanolett.2c03579
apa: Acevedo-Salas, U., Croes, B., Zhang, Y., Cregut, O., Dorkenoo, K. D., Kirbus,
B., Singh, E., Beccard, H., Rüsing, M., Eng, L. M., Hertel, R., Eliseev, E. A.,
Morozovska, A. N., & Cherifi-Hertel, S. (2023). Impact of 3D Curvature on
the Polarization Orientation in Non-Ising Domain Walls. Nano Letters, 23(3),
795–803. https://doi.org/10.1021/acs.nanolett.2c03579
bibtex: '@article{Acevedo-Salas_Croes_Zhang_Cregut_Dorkenoo_Kirbus_Singh_Beccard_Rüsing_Eng_et
al._2023, title={Impact of 3D Curvature on the Polarization Orientation in Non-Ising
Domain Walls}, volume={23}, DOI={10.1021/acs.nanolett.2c03579},
number={3}, journal={Nano Letters}, publisher={American Chemical Society (ACS)},
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 et al.}, year={2023}, pages={795–803}
}'
chicago: 'Acevedo-Salas, Ulises, Boris Croes, Yide Zhang, Olivier Cregut, Kokou
Dodzi Dorkenoo, Benjamin Kirbus, Ekta Singh, et al. “Impact of 3D Curvature on
the Polarization Orientation in Non-Ising Domain Walls.” Nano Letters 23,
no. 3 (2023): 795–803. https://doi.org/10.1021/acs.nanolett.2c03579.'
ieee: 'U. Acevedo-Salas et al., “Impact of 3D Curvature on the Polarization
Orientation in Non-Ising Domain Walls,” Nano Letters, vol. 23, no. 3, pp.
795–803, 2023, doi: 10.1021/acs.nanolett.2c03579.'
mla: Acevedo-Salas, Ulises, et al. “Impact of 3D Curvature on the Polarization Orientation
in Non-Ising Domain Walls.” Nano Letters, vol. 23, no. 3, American Chemical
Society (ACS), 2023, pp. 795–803, doi:10.1021/acs.nanolett.2c03579.
short: U. Acevedo-Salas, B. Croes, Y. Zhang, O. Cregut, K.D. Dorkenoo, B. Kirbus,
E. Singh, H. Beccard, M. Rüsing, L.M. Eng, R. Hertel, E.A. Eliseev, A.N. Morozovska,
S. Cherifi-Hertel, Nano Letters 23 (2023) 795–803.
date_created: 2023-10-11T09:06:05Z
date_updated: 2023-10-11T09:06:31Z
doi: 10.1021/acs.nanolett.2c03579
extern: '1'
intvolume: ' 23'
issue: '3'
keyword:
- Mechanical Engineering
- Condensed Matter Physics
- General Materials Science
- General Chemistry
- Bioengineering
language:
- iso: eng
page: 795-803
publication: Nano Letters
publication_identifier:
issn:
- 1530-6984
- 1530-6992
publication_status: published
publisher: American Chemical Society (ACS)
quality_controlled: '1'
status: public
title: Impact of 3D Curvature on the Polarization Orientation in Non-Ising Domain
Walls
type: journal_article
user_id: '22501'
volume: 23
year: '2023'
...
---
_id: '47993'
abstract:
- lang: eng
text: 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.
article_number: '024420'
article_type: original
author:
- first_name: Ekta
full_name: Singh, Ekta
last_name: Singh
- first_name: Mike N.
full_name: Pionteck, Mike N.
last_name: Pionteck
- first_name: Sven
full_name: Reitzig, Sven
last_name: Reitzig
- first_name: Michael
full_name: Lange, Michael
last_name: Lange
- first_name: Michael
full_name: Rüsing, Michael
id: '22501'
last_name: Rüsing
orcid: 0000-0003-4682-4577
- first_name: Lukas M.
full_name: Eng, Lukas M.
last_name: Eng
- first_name: Simone
full_name: Sanna, Simone
last_name: Sanna
citation:
ama: Singh E, Pionteck MN, Reitzig S, et al. Vibrational properties of LiNbO3 and
LiTaO3 under uniaxial stress. Physical Review Materials. 2023;7(2). doi:10.1103/physrevmaterials.7.024420
apa: Singh, E., Pionteck, M. N., Reitzig, S., Lange, M., Rüsing, M., Eng, L. M.,
& Sanna, S. (2023). Vibrational properties of LiNbO3 and LiTaO3 under uniaxial
stress. Physical Review Materials, 7(2), Article 024420. https://doi.org/10.1103/physrevmaterials.7.024420
bibtex: '@article{Singh_Pionteck_Reitzig_Lange_Rüsing_Eng_Sanna_2023, title={Vibrational
properties of LiNbO3 and LiTaO3 under uniaxial stress}, volume={7}, DOI={10.1103/physrevmaterials.7.024420},
number={2024420}, journal={Physical Review Materials}, publisher={American Physical
Society (APS)}, author={Singh, Ekta and Pionteck, Mike N. and Reitzig, Sven and
Lange, Michael and Rüsing, Michael and Eng, Lukas M. and Sanna, Simone}, year={2023}
}'
chicago: Singh, Ekta, Mike N. Pionteck, Sven Reitzig, Michael Lange, Michael Rüsing,
Lukas M. Eng, and Simone Sanna. “Vibrational Properties of LiNbO3 and LiTaO3 under
Uniaxial Stress.” Physical Review Materials 7, no. 2 (2023). https://doi.org/10.1103/physrevmaterials.7.024420.
ieee: 'E. Singh et al., “Vibrational properties of LiNbO3 and LiTaO3 under
uniaxial stress,” Physical Review Materials, vol. 7, no. 2, Art. no. 024420,
2023, doi: 10.1103/physrevmaterials.7.024420.'
mla: Singh, Ekta, et al. “Vibrational Properties of LiNbO3 and LiTaO3 under Uniaxial
Stress.” Physical Review Materials, vol. 7, no. 2, 024420, American Physical
Society (APS), 2023, doi:10.1103/physrevmaterials.7.024420.
short: E. Singh, M.N. Pionteck, S. Reitzig, M. Lange, M. Rüsing, L.M. Eng, S. Sanna,
Physical Review Materials 7 (2023).
date_created: 2023-10-11T09:06:56Z
date_updated: 2023-10-11T09:08:16Z
doi: 10.1103/physrevmaterials.7.024420
extern: '1'
intvolume: ' 7'
issue: '2'
keyword:
- Physics and Astronomy (miscellaneous)
- General Materials Science
language:
- iso: eng
publication: Physical Review Materials
publication_identifier:
issn:
- 2475-9953
publication_status: published
publisher: American Physical Society (APS)
quality_controlled: '1'
status: public
title: Vibrational properties of LiNbO3 and LiTaO3 under uniaxial stress
type: journal_article
user_id: '22501'
volume: 7
year: '2023'
...
---
_id: '47994'
abstract:
- lang: eng
text: 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.
article_number: '123105'
article_type: original
author:
- first_name: Kai J.
full_name: Spychala, Kai J.
last_name: Spychala
- first_name: Zeeshan H.
full_name: Amber, Zeeshan H.
last_name: Amber
- first_name: Lukas M.
full_name: Eng, Lukas M.
last_name: Eng
- first_name: Michael
full_name: Rüsing, Michael
id: '22501'
last_name: Rüsing
orcid: 0000-0003-4682-4577
citation:
ama: 'Spychala KJ, Amber ZH, Eng LM, Rüsing M. Modeling nonlinear optical interactions
of focused beams in bulk crystals and thin films: A phenomenological approach.
Journal of Applied Physics. 2023;133(12). doi:10.1063/5.0136252'
apa: 'Spychala, K. J., Amber, Z. H., Eng, L. M., & Rüsing, M. (2023). Modeling
nonlinear optical interactions of focused beams in bulk crystals and thin films:
A phenomenological approach. Journal of Applied Physics, 133(12),
Article 123105. https://doi.org/10.1063/5.0136252'
bibtex: '@article{Spychala_Amber_Eng_Rüsing_2023, title={Modeling nonlinear optical
interactions of focused beams in bulk crystals and thin films: A phenomenological
approach}, volume={133}, DOI={10.1063/5.0136252},
number={12123105}, journal={Journal of Applied Physics}, publisher={AIP Publishing},
author={Spychala, Kai J. and Amber, Zeeshan H. and Eng, Lukas M. and Rüsing, Michael},
year={2023} }'
chicago: 'Spychala, Kai J., Zeeshan H. Amber, Lukas M. Eng, and Michael Rüsing.
“Modeling Nonlinear Optical Interactions of Focused Beams in Bulk Crystals and
Thin Films: A Phenomenological Approach.” Journal of Applied Physics 133,
no. 12 (2023). https://doi.org/10.1063/5.0136252.'
ieee: 'K. J. Spychala, Z. H. Amber, L. M. Eng, and M. Rüsing, “Modeling nonlinear
optical interactions of focused beams in bulk crystals and thin films: A phenomenological
approach,” Journal of Applied Physics, vol. 133, no. 12, Art. no. 123105,
2023, doi: 10.1063/5.0136252.'
mla: 'Spychala, Kai J., et al. “Modeling Nonlinear Optical Interactions of Focused
Beams in Bulk Crystals and Thin Films: A Phenomenological Approach.” Journal
of Applied Physics, vol. 133, no. 12, 123105, AIP Publishing, 2023, doi:10.1063/5.0136252.'
short: K.J. Spychala, Z.H. Amber, L.M. Eng, M. Rüsing, Journal of Applied Physics
133 (2023).
date_created: 2023-10-11T09:09:00Z
date_updated: 2023-10-11T16:10:54Z
doi: 10.1063/5.0136252
extern: '1'
intvolume: ' 133'
issue: '12'
keyword:
- General Physics and Astronomy
language:
- iso: eng
main_file_link:
- open_access: '1'
url: ' https://doi.org/10.1063/5.0136252'
oa: '1'
publication: Journal of Applied Physics
publication_identifier:
issn:
- 0021-8979
- 1089-7550
publication_status: published
publisher: AIP Publishing
quality_controlled: '1'
status: public
title: 'Modeling nonlinear optical interactions of focused beams in bulk crystals
and thin films: A phenomenological approach'
type: journal_article
user_id: '22501'
volume: 133
year: '2023'
...
---
_id: '48165'
abstract:
- lang: eng
text: '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:
- first_name: Korinna
full_name: Schönhärl, Korinna
id: '89037'
last_name: Schönhärl
orcid: 0000-0002-7967-3261
citation:
ama: 'Schönhärl K. Tax Morale and the Church: How Catholic Clergies Adapted Norms
of Paying Taxes to Secular Institutions (1940s–1950s). In: Skambraks T, Lutz M,
eds. Reassessing the Moral Economy Religion and Economic Ethics from Ancient
Greece to the 20th Century. Palgrave Studies in Economic History. Springer;
2023:237-258.'
apa: 'Schönhärl, K. (2023). Tax Morale and the Church: How Catholic Clergies Adapted
Norms of Paying Taxes to Secular Institutions (1940s–1950s). In T. Skambraks &
M. Lutz (Eds.), Reassessing the Moral Economy Religion and Economic Ethics
from Ancient Greece to the 20th Century (pp. 237–258). Springer.'
bibtex: '@inbook{Schönhärl_2023, place={New York}, series={Palgrave Studies in Economic
History}, title={Tax Morale and the Church: How Catholic Clergies Adapted Norms
of Paying Taxes to Secular Institutions (1940s–1950s)}, booktitle={ Reassessing
the Moral Economy Religion and Economic Ethics from Ancient Greece to the 20th
Century}, publisher={Springer}, author={Schönhärl, Korinna}, editor={Skambraks,
Tanja and Lutz, Martin}, year={2023}, pages={237–258}, collection={Palgrave Studies
in Economic History} }'
chicago: 'Schönhärl, Korinna. “Tax Morale and the Church: How Catholic Clergies
Adapted Norms of Paying Taxes to Secular Institutions (1940s–1950s).” In Reassessing
the Moral Economy Religion and Economic Ethics from Ancient Greece to the 20th
Century, edited by Tanja Skambraks and Martin Lutz, 237–58. Palgrave Studies
in Economic History. New York: Springer, 2023.'
ieee: 'K. Schönhärl, “Tax Morale and the Church: How Catholic Clergies Adapted Norms
of Paying Taxes to Secular Institutions (1940s–1950s),” in Reassessing the
Moral Economy Religion and Economic Ethics from Ancient Greece to the 20th Century,
T. Skambraks and M. Lutz, Eds. New York: Springer, 2023, pp. 237–258.'
mla: 'Schönhärl, Korinna. “Tax Morale and the Church: How Catholic Clergies Adapted
Norms of Paying Taxes to Secular Institutions (1940s–1950s).” Reassessing
the Moral Economy Religion and Economic Ethics from Ancient Greece to the 20th
Century, edited by Tanja Skambraks and Martin Lutz, Springer, 2023, pp. 237–58.'
short: 'K. Schönhärl, in: T. Skambraks, M. Lutz (Eds.), Reassessing the Moral Economy
Religion and Economic Ethics from Ancient Greece to the 20th Century, Springer,
New York, 2023, pp. 237–258.'
date_created: 2023-10-17T08:03:35Z
date_updated: 2023-10-17T08:03:42Z
ddc:
- '900'
department:
- _id: '445'
editor:
- first_name: Tanja
full_name: Skambraks, Tanja
last_name: Skambraks
- first_name: Martin
full_name: Lutz, Martin
last_name: Lutz
file:
- access_level: closed
content_type: application/pdf
creator: schoenha
date_created: 2023-10-17T08:01:06Z
date_updated: 2023-10-17T08:01:06Z
file_id: '48166'
file_name: Schönhärl Tax Morale Church_2023.pdf
file_size: 230625
relation: main_file
success: 1
file_date_updated: 2023-10-17T08:01:06Z
has_accepted_license: '1'
jel:
- B2
keyword:
- Tax history
- 'religious history: financial history'
- catholic church
- history of economic thought
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://link.springer.com/chapter/10.1007/978-3-031-29834-9_12
oa: '1'
page: 237-258
place: New York
project:
- _id: '658'
grant_number: '501071438'
name: Internationale Kulturgeschichte der Steuermoral
publication: ' Reassessing the Moral Economy Religion and Economic Ethics from Ancient
Greece to the 20th Century'
publication_identifier:
isbn:
- '9783031298349'
publication_status: published
publisher: Springer
quality_controlled: '1'
series_title: Palgrave Studies in Economic History
status: public
title: 'Tax Morale and the Church: How Catholic Clergies Adapted Norms of Paying Taxes
to Secular Institutions (1940s–1950s)'
type: book_chapter
user_id: '89037'
year: '2023'
...