@techreport{49873,
  abstract     = {{This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs associated with tax complexity—tax employees, and tax risk. We find that firms locate more tax employees in countries with greater tax complexity. This association is particularly pronounced for complexity in tax procedures. We also find that multinationals operating in countries with high tax complexity are associated with higher tax risk. The incremental tax risk vanishes for firms that locate more tax employees in countries with highly complex tax procedures, while we find no risk reduction from additional tax employees in countries with complex tax rules. Our results reveal that multinationals eliminate 25 percent of overall tax complexity-related tax risk through targeted location of tax employees.}},
  author       = {{Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}},
  keywords     = {{tax complexity, tax complexity cost, tax department, tax employees, tax risk}},
  title        = {{{Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications}}},
  doi          = {{10.2139/ssrn.4888151}},
  year         = {{2024}},
}

@techreport{56727,
  author       = {{Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren and Voget, Johannes}},
  title        = {{{Tax Complexity and Foreign Direct Investment}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4990616}},
  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{57611,
  abstract     = {{<jats:title>Abstract</jats:title><jats:p>This article presents how the Collaborative Research Center TRR 266 Accounting for Transparency understands and studies transparency in organizations and markets. Starting from our transparency definition, which is rooted in a sender/receiver framework, we discuss how accounting, taxation, and their regulation affect transparency and illustrate selected economic consequences of transparency. We use three analyses to exemplify our research approach. These analyses illustrate that (i) firms use tax literacy and tax advice as substitutes in their strategies to cope with signals sent by tax regulators about complex tax regulations, (ii) trade-offs between tighter management controls and employee motivation lead firms to design hybrid work environments that facilitate information exchange within the firm, and (iii) managers’ understanding of how financial statement users benefit from firm disclosures affects the managers’ assessments of disclosure regulation. Overall we argue that transparency is context-specific, hard to achieve, and often has ambiguous consequences. We conclude by highlighting selected transparency-related questions that interdisciplinary work with a particular emphasis on institutional details can meaningfully address.</jats:p>}},
  author       = {{Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}},
  issn         = {{0341-2687}},
  journal      = {{Schmalenbach Journal of Business Research}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}}},
  doi          = {{10.1007/s41471-024-00200-7}},
  volume       = {{https://doi.org/10.1007/s41471-024-00200-7}},
  year         = {{2024}},
}

@article{57329,
  author       = {{Casalino, Gabriella and Castellano, Giovanna and Hryniewicz, Olgierd and Leite, Daniel and Opara, Karol and Radziszewska, Weronika and Kaczmarek-Majer, Katarzyna}},
  issn         = {{1641-876X}},
  journal      = {{International Journal of Applied Mathematics and Computer Science}},
  number       = {{3}},
  publisher    = {{University of Zielona Góra, Poland}},
  title        = {{{Semi-supervised vs. supervised learning for mental health monitoring: A case study on bipolar disorder}}},
  doi          = {{10.34768/amcs-2023-0030}},
  volume       = {{33}},
  year         = {{2024}},
}

@article{57325,
  author       = {{Leite, Daniel and Casalino, Gabriella and Kaczmarek-Majer, Katarzyna and Castellano, Giovanna}},
  issn         = {{0165-0114}},
  journal      = {{Fuzzy Sets and Systems}},
  publisher    = {{Elsevier BV}},
  title        = {{{Incremental learning and granular computing from evolving data streams: An application to speech-based bipolar disorder diagnosis}}},
  doi          = {{10.1016/j.fss.2024.109205}},
  volume       = {{500}},
  year         = {{2024}},
}

@inproceedings{57327,
  author       = {{Leite, Daniel and Silva, Alisson and Casalino, Gabriella and Sharma, Arnab and Fortunato, Danielle and Ngomo, Axel-Cyrille}},
  booktitle    = {{2024 IEEE International Conference on Evolving and Adaptive Intelligent Systems (EAIS)}},
  publisher    = {{IEEE}},
  title        = {{{EGNN-C+: Interpretable Evolving Granular Neural Network and Application in Classification of Weakly-Supervised EEG Data Streams}}},
  doi          = {{10.1109/eais58494.2024.10570033}},
  year         = {{2024}},
}

@inproceedings{57326,
  author       = {{Sharma, Arnab and Leite, Daniel and Demir, Caglar and Ngomo, Axel-Cyrille Ngonga}},
  booktitle    = {{2024 IEEE International Conference on Fuzzy Systems (FUZZ-IEEE)}},
  publisher    = {{IEEE}},
  title        = {{{Trading-Off Interpretability and Accuracy in Medical Applications: A Study Toward Optimal Explainability of Hoeffding Trees}}},
  doi          = {{10.1109/fuzz-ieee60900.2024.10611982}},
  year         = {{2024}},
}

@inproceedings{57328,
  author       = {{Leite, Daniel and Sharma, Arnab and Demir, Caglar and Ngomo, Axel-Cyrille}},
  booktitle    = {{2024 IEEE International Conference on Fuzzy Systems (FUZZ-IEEE)}},
  publisher    = {{IEEE}},
  title        = {{{Interpretability Index Based on Balanced Volumes for Transparent Models and Agnostic Explainers}}},
  doi          = {{10.1109/fuzz-ieee60900.2024.10611937}},
  year         = {{2024}},
}

@inproceedings{57613,
  author       = {{Rezat, Sebastian}},
  booktitle    = {{Proceedings of FAME 1 – Feedback & Assessment in Mathematics Education (ETC 14), 5-7 June 2024, Utrecht (The Netherlands)}},
  editor       = {{Iannone, Paola and Moons, Filip and Drüke-Noe, Christina and Geraniou, Eirini and Morselli, Francesca and Klingbeil, Katrin and Veldhuis, Michiel and Olsher, Shai}},
  pages        = {{262–269}},
  publisher    = {{Utrecht University and ERME}},
  title        = {{{Students' instrumentalizations of hints and automated feedback in their task solution process when learning mathematics with a digital curriculum resource}}},
  doi          = {{10.5281/zenodo.14231455}},
  year         = {{2024}},
}

@inbook{56430,
  author       = {{Flath, Beate}},
  booktitle    = {{20 Jahre}},
  editor       = {{Plattform mobile Kulturplattformen, p.m.k.}},
  pages        = {{144--159}},
  title        = {{{„The People United Will Never Be Defeated!“: NachhaltigkeitsKultur  wird gemacht.  }}},
  year         = {{2024}},
}

@article{57619,
  abstract     = {{<jats:p>Ferroelectric liquid crystals exhibiting a chiral smectic C* phase are deposited on z cut periodically poled lithium niobate substrates and investigated by polarized optical microscopy. While the pure substrates placed between crossed polarizers and observed in transmission appear dark, uniformly aligned liquid crystal films deposited on these substrates show alternating domains with varying brightness. This effect can be attributed to the well-known coupling between the direction of the spontaneous polarization and the optical axis in the birefringent ferroelectric smectic C* phase. Quantitative measurements of the tilt angle between the local optical axis and the smectic layer normal confirm antiparallel orientations of spontaneous polarization of the liquid crystal from domain to domain, as expected by the periodic poling of the lithium niobate substrate. This effect provides a valuable non-destructive method of optical inspection of the quality of periodically poled ferroelectric substrates, which plays an important role in achieving quasi-phase-matching in non-linear optical applications.</jats:p>}},
  author       = {{Meier, Patrick A. and Keuker-Baumann, Susanne and Röder, Thorsten and Herrmann, Harald and Ricken, Raimund and Silberhorn, Christine and Kitzerow, Heinz-Siegfried}},
  issn         = {{1896-3757}},
  journal      = {{Opto-Electronics Review}},
  pages        = {{150611--150611}},
  publisher    = {{Polish Academy of Sciences Chancellery}},
  title        = {{{Optical imaging of ferroelectric domains in periodically poled lithium niobate using ferroelectric liquid crystals}}},
  doi          = {{10.24425/opelre.2024.150611}},
  year         = {{2024}},
}

@article{57618,
  abstract     = {{<jats:p>The presence of a polymer network and/or the addition of ferroelectric nanoparticles to a nematic liquid crystal are found to lower transition temperatures and birefringence, which indicates reduced orientational order. In addition, the electro-optic switching voltage is considerably increased when a polymer network is formed by in situ polymerization in the nematic state. However, the resulting polymer network liquid crystal switches at similar voltages as the neat liquid crystal when polymerization is performed at an elevated temperature in the isotropic state. When nanoparticle dispersions are polymerized at an applied DC voltage, the transition temperatures and switching voltages are reduced, yet they are larger than those observed for polymer network liquid crystals without nanoparticles polymerized in the isotropic phase.</jats:p>}},
  author       = {{Nordendorf, Gaby and Jünnemann-Held, Gisela and Lorenz, Alexander and Kitzerow, Heinz-Siegfried}},
  issn         = {{2079-4991}},
  journal      = {{Nanomaterials}},
  number       = {{11}},
  publisher    = {{MDPI AG}},
  title        = {{{Effects of Composition and Polymerization Conditions on the Electro-Optic Performance of Liquid Crystal–Polymer Composites Doped with Ferroelectric Nanoparticles}}},
  doi          = {{10.3390/nano14110961}},
  volume       = {{14}},
  year         = {{2024}},
}

@article{57616,
  author       = {{Becker, David and Meier, Patrick and Kuhlmann, Andreas and Sternemann, Christian and Bock, Harald and Steinrück, Hans-Georg and Kitzerow, Heinz-Siegfried}},
  issn         = {{2637-6113}},
  journal      = {{ACS Applied Electronic Materials}},
  number       = {{2}},
  pages        = {{1234--1243}},
  publisher    = {{American Chemical Society (ACS)}},
  title        = {{{Influence of the Deposition Rate on the Alignment and Performance of Perylene-3,4,9,10-tetracarboxylic Tetraethyl Ester in an Organic Light Emitting Diode}}},
  doi          = {{10.1021/acsaelm.3c01586}},
  volume       = {{6}},
  year         = {{2024}},
}

@article{57620,
  author       = {{Zhang, Bingru and Martens, Kevin and Kneer, Luisa and Nguyen, Linh and Kempter, Susanne and Huber, Klaus and Kitzerow, Heinz-Siegfried}},
  issn         = {{1542-1406}},
  journal      = {{Molecular Crystals and Liquid Crystals}},
  pages        = {{1--9}},
  publisher    = {{Informa UK Limited}},
  title        = {{{Investigation of nano-rods fabricated by the DNA origami method using static and dynamic light scattering}}},
  doi          = {{10.1080/15421406.2024.2418067}},
  year         = {{2024}},
}

@article{57625,
  author       = {{Giesselmann, Frank and Kitzerow, Heinz-Siegfried and Zentel, Rudolf}},
  issn         = {{1358-314X}},
  journal      = {{Liquid Crystals Today}},
  number       = {{1}},
  pages        = {{2--9}},
  publisher    = {{Informa UK Limited}},
  title        = {{{Fifty years of liquid crystal research in the mirror of the German Liquid Crystal Conference}}},
  doi          = {{10.1080/1358314x.2024.2415787}},
  volume       = {{33}},
  year         = {{2024}},
}

@book{57632,
  editor       = {{Eremin, Oxana and Langer, Antje and Mahs, Claudia and Mattei, Annalisa}},
  title        = {{{(Un)Eingeschränkt entscheiden. Reproduktionspolitiken und Selbstbestimmung.}}},
  volume       = {{1}},
  year         = {{2024}},
}

@inproceedings{57645,
  author       = {{Heid, Stefan and Kornowicz, Jaroslaw and Hanselle, Jonas Manuel and Hüllermeier, Eyke and Thommes, Kirsten}},
  booktitle    = {{PROCEEDINGS 34. WORKSHOP COMPUTATIONAL INTELLIGENCE}},
  pages        = {{233}},
  title        = {{{Human-AI Co-Construction of Interpretable Predictive Models: The Case of Scoring Systems}}},
  volume       = {{21}},
  year         = {{2024}},
}

@misc{57648,
  abstract     = {{Das Themenheft präsentiert forschende und strategische Perspektiven auf eine postdigitale Hochschullehre. Die COVID-19-Pandemie führte zu einer grundlegenden Umgestaltung der Hochschullehre und wirkte als Katalysator für die Gestaltung digital unterstützender Innovationen in der Hochschullehre. Unter dem Schlagwort postdigiale Hochschullehre beschäftigten sich die vorliegenden Beiträge der dghd-Tagung 2022 mit diesem veränderten Lehren und Lernen.}},
  booktitle    = {{die hochschullehre}},
  editor       = {{Vöing, Nerea}},
  location     = {{Paderborn}},
  title        = {{{Transformationen. Forschende und strategische Perspektiven auf eine postdigitale Hochschullehre}}},
  doi          = {{10.3278/HSLT2402W}},
  volume       = {{10}},
  year         = {{2024}},
}

@inbook{57651,
  author       = {{Kempkes, Jens Peter and Kreuzhage, Katharina and Kundisch, Dennis and Seutter, Janina and Weskamp, Christoph}},
  booktitle    = {{Theatercontrolling}},
  isbn         = {{9783658449834}},
  pages        = {{121 -- 129}},
  publisher    = {{Springer Fachmedien Wiesbaden}},
  title        = {{{Digitale Transformation im Theater}}},
  doi          = {{10.1007/978-3-658-44984-1_10}},
  year         = {{2024}},
}