@article{21424,
  abstract     = {{There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a strategic interaction between all taxpayers: the more taxpayers optimize, the lower the optimization result as a consequence of the government tightening the tax law. The more taxpayers evade, the higher the risk of detection because of the tax agencies increasing the audit probability. It emerges that, in equilibrium, the population shares of optimizers and evaders are not interdependent; rather, they both increase to the detriment of the share of non-optimizing taxpayers. If the government reacts to changed optimization behavior with too large a delay, an equilibrium tax law cannot be reached. Tax codes should be updated rapidly in order to avoid a permanent change of the tax law, which is costly both for the legislator and the taxpayers facing legal uncertainty.}},
  author       = {{Lorenz, Johannes}},
  journal      = {{Journal of Evolutionary Economics}},
  pages        = {{581--609}},
  title        = {{{Population Dynamics of Tax Avoidance with Crowding Effects}}},
  doi          = {{10.1007/s00191-018-0572-6}},
  volume       = {{29}},
  year         = {{2019}},
}

@article{21425,
  author       = {{Kittl, Maximilian and Lorenz, Johannes}},
  journal      = {{Deutsches Steuerrecht}},
  number       = {{18}},
  pages        = {{897--903}},
  title        = {{{Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel}}},
  volume       = {{57}},
  year         = {{2019}},
}

@inbook{21426,
  abstract     = {{This chapter examines the drivers of corporate income tax complexity for
multinational corporations in South Africa. Based on unique data from a
global survey of tax consultants which was conducted in 2016 by Hoppe et al,
novel insights can be provided into the complexity of the South African tax
system. The data enable a comparison of South Africa with the global mean
of tax complexity, as well as with its major trade and investment partners. It
is further possible to distinguish between different areas of tax complexity, ie,
tax code complexity (complexity inherent in the different regulations of the
tax code) and tax framework complexity (complexity that arises from the
features and processes of a tax system). Frequent changes in tax regulations,
ambiguity and interpretation, as well as record-keeping, are found to be the
most important complexity drivers in the tax code of South Africa. The
analysis further highlights that anti-avoidance provisions, such as transfer
pricing and controlled foreign corporation rules, are perceived as most
complex. With respect to tax framework complexity, the poor disclosure of
audit selection criteria, the lack of experience or technical skills of tax officers
in the audit process and problems associated with tax refunds appear to be
serious concerns. Even though South Africa’s overall tax system complexity
does not seem to differ very much from other related countries, a closer look
into the details reveals a number of future challenges.}},
  author       = {{Hoppe, Thomas and Safaei, Reyhaneh and Singleton, Amanda and Sureth-Sloane, Caren}},
  booktitle    = {{Tax Simplification - An African Perspective}},
  editor       = {{Evans, Chris and Franzsen, Riël and Stack, Elizabeth}},
  isbn         = {{978-1-920538-96-5}},
  pages        = {{267--293}},
  publisher    = {{Pretoria University Law Press}},
  title        = {{{Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey}}},
  year         = {{2019}},
}

@article{21427,
  abstract     = {{Under the German Inheritance Tax and Gift Tax Act, the transfer of business assets can be exempted from taxation up to 100%. However, this exemption depends on the evolution of the company’s payroll, which is highly uncertain. We model the uncertain nature of payroll evolution using a Geometric Brownian motion. We obtain closed-form solutions for the expected effective exemption and for the expected effective tax rate. We find that the uncertainty effect is most pronounced for moderate negative and positive growth rates. Furthermore, higher uncertainty reduces the value of the effective tax exemption. Also, we find that the (partially progressive) German inheritance tax function by trend promotes standard exemption. The results enable tax planners to make an optimal choice between standard or full exemption and allow for calculating the expected tax burden.}},
  author       = {{Diller, Markus and Späth, Thomas and Lorenz, Johannes}},
  journal      = {{Journal of Business Economics}},
  number       = {{5}},
  pages        = {{599--626}},
  title        = {{{Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption}}},
  volume       = {{89}},
  year         = {{2019}},
}

@article{21443,
  abstract     = {{Current challenges in the automotive industry are the reduction of fuel consumption and the CO2 
emissions of future car generations. These aims can be achieved by reducing the weight of the car, which further 
improves the driving dynamics. In most currently mass-produced cars, the body accounts for one of the largest 
parts by weight, and hence designing a lightweight car body assumes great importance for reducing fuel 
consumption and CO2 emissions. Extremely lightweight designs can be achieved by using purely composite 
materials, which are very light but also highly cost intensive and not yet suitable for large scale production due to 
the necessity of manual processing. A promising approach for the automated, large-scale production of lightweight 
car structures with a high stiffness to weight ratio is the combination of high strength steel alloys and CFRP 
prepregs in a special hybrid material/fiber metal laminate (FML) – which can be further processed by forming 
technologies such as deep drawing. In current research work at the Chair of Forming and Machining Technology
(LUF) at the University of Paderborn, innovative manufacturing processes are being developed for the production 
of high strength automotive structural components made of fiber metal laminates. This paper presents the results 
of technological and numerical research that is currently being performed at the LUF into the forming of hybrid 
fiber metal laminates. This paper focuses on the results of basic research and the individual measures (tool, process 
and material design) necessary for achieving the desired part quality.
}},
  author       = {{Heggemann, Thomas and Homberg, Werner}},
  issn         = {{0263-8223}},
  journal      = {{Composite Structures}},
  pages        = {{53--57}},
  title        = {{{Deep drawing of fiber metal laminates for automotive lightweight structures}}},
  doi          = {{10.1016/j.compstruct.2019.02.047}},
  year         = {{2019}},
}

@article{21508,
  author       = {{Meschut, Gerson and Hein, David and Gerkens, Michael}},
  issn         = {{2351-9789}},
  journal      = {{Procedia Manufacturing}},
  location     = {{Leuven, Belgium}},
  pages        = {{280--287}},
  title        = {{{Numerical simulation of high-speed joining of sheet metal structures}}},
  doi          = {{10.1016/j.promfg.2019.02.173}},
  year         = {{2019}},
}

@inproceedings{21510,
  author       = {{Hein, David and Meschut, Gerson and Tümkaya, Gökhan}},
  location     = {{Bratislava}},
  title        = {{{Fatigue life investigation of resistance spot-welded dual-and complex-phase steels using the LWF-KS-II concept}}},
  year         = {{2019}},
}

@inproceedings{21524,
  abstract     = {{For the measurement of process data in bioreactors, very small wireless sensors are currently under development to replace the conventional rod probes. The so-called Sens-o-Spheres measure the temperature and in future the oxygen content and the pH of fluids. In order to evaluate the distribution of the measured values within the process, it is necessary to locate the wireless sensors. Because of the small size of the sphere (diameter 8 mm), inhomogeneous ambient media and the size of the reactor (less than 2 m), an inductive locating by magnetic fields with a frequency of f = 13.56 MHz is necessary. Since the behaviour of the magnetic field is very different from that of the electromagnetic wave, new locating methods are required, which are presented in this paper.}},
  author       = {{Lange, Sven and Schröder, Dominik and Hedayat, Christian and Otto, Thomas and Hilleringmann, Ulrich}},
  booktitle    = {{2019 17th IEEE International New Circuits and Systems Conference (NEWCAS)}},
  isbn         = {{9781728110318}},
  keywords     = {{oxygen content, inhomogeneous ambient media, magnetic field, inductive locating method, miniaturized wireless sensors, inhomogeneous dielectrics, conventional rod probes, Sens-o-Spheres measure, frequency 13.56 MHz}},
  location     = {{Munich, Germany}},
  title        = {{{Inductive Locating Method to Locate Miniaturized Wireless Sensors within Inhomogeneous Dielectrics}}},
  doi          = {{10.1109/newcas44328.2019.8961227}},
  year         = {{2019}},
}

@inproceedings{17329,
  author       = {{Graf-Schlattmann, Marcel and Meister, Dorothee M. and Oevel, Gudrun and Wilde, Melanie}},
  booktitle    = {{Hochschulforum Digitalisierung (2019). Strategies Beyond Borders – Transforming Higher Education in a Digital Age. Book of Abstracts}},
  publisher    = {{Hochschulforum Digitalisierung}},
  title        = {{{Success Factors for the Consolidation and Anchoring of Digitalisation Projects}}},
  year         = {{2019}},
}

@inbook{17330,
  author       = {{Graf-Schlattmann, Marcel and Meister, Dorothee M. and Oevel, Gudrun and Wilde, Melanie}},
  booktitle    = {{Teilhabe an Bildung und Wissenschaft}},
  editor       = {{Hafer, J.}},
  publisher    = {{Waxmann}},
  title        = {{{Digitalisierungsstrategien auf dem Prüfstand – eine empirische Untersuchung auf Basis der Grounded-Theory-Methodologie an deutschen Hochschulen}}},
  volume       = {{75}},
  year         = {{2019}},
}

@misc{17332,
  author       = {{Oevel, Gudrun}},
  title        = {{{Stellungnahme der DFG-Kommission zur Evaluierung des Förderprogramms „Fachinformationsdienste für die Wissenschaft“}}},
  year         = {{2019}},
}

@article{17339,
  author       = {{Carmona, Josep and Engels, Gregor and Kumar, Akhil and Reichert, Manfred}},
  issn         = {{0306-4379}},
  journal      = {{Information Systems}},
  pages        = {{238--239}},
  title        = {{{Special issue: Selected papers of BPM 2017}}},
  doi          = {{10.1016/j.is.2019.06.001}},
  year         = {{2019}},
}

@inproceedings{17342,
  author       = {{Engels, Gregor and Burgueno, Loli and Pretschner, Alexander and Voss, Sebastian and Chaudron, Michel and Kienzle, Jörg and Völter, Markus and Gérard, Sébastien and Zahedi, Mansooreh and Bousse, Erwan and Rensink, Arend and Polack, Fiona and Kappel, Gerti}},
  isbn         = {{9781728151250}},
  title        = {{{2019 ACM/IEEE 22nd International Conference on Model Driven Engineering Languages and Systems Companion (MODELS-C)}}},
  doi          = {{10.1109/models-c48269.2019}},
  year         = {{2019}},
}

@article{17343,
  author       = {{Engels, Gregor and Becker, Christoph and Feenberg, Andrew and Ferrario, Maria Angela and Fitzpatrick, Geraldine}},
  journal      = {{Dagstuhl Reports 9(7)}},
  title        = {{{Values in Computing (Dagstuhl Seminar 19291)}}},
  doi          = {{10.4230/DAGREP.9.7.40}},
  year         = {{2019}},
}

@article{17360,
  author       = {{Thommes, Kirsten and Klabuhn, Janny}},
  journal      = {{Evidence-based HRM}},
  title        = {{{Age and tenure diversity on the work floor: Evidence from a natural field experiment in production}}},
  doi          = {{10.1108/EBHRM-04-2019-0033}},
  year         = {{2019}},
}

@article{17392,
  author       = {{Massmann, Melina and Meyer, Maurice and Dumitrescu, Roman and Enzberg, Sebastian von and Frank, Maximilian and Koldewey, Christian and Kühn, Arno and Reinhold, Jannik}},
  issn         = {{2212-8271}},
  journal      = {{Procedia CIRP}},
  pages        = {{992--997}},
  title        = {{{Significance and Challenges of Data-driven Product Generation and Retrofit Planning}}},
  doi          = {{10.1016/j.procir.2019.04.226}},
  year         = {{2019}},
}

@article{17395,
  author       = {{Koldewey, Christian and Reinhold, Jannik and Dumitrescu, Roman and Frank, Maximilian and Schweppe, Thomans and Melzer, Annegret}},
  issn         = {{0947-0085}},
  journal      = {{ZWF Zeitschrift für wirtschaftlichen Fabrikbetrieb}},
  pages        = {{380--384}},
  title        = {{{Gestaltung hybrider Wertschöpfung und Arbeit im Kontext von Smart Services}}},
  doi          = {{10.3139/104.112113}},
  year         = {{2019}},
}

@misc{17402,
  author       = {{Koldewey, Christian and Dumitrescu, Roman}},
  booktitle    = {{ServiceToday}},
  number       = {{4}},
  pages        = {{76--77}},
  title        = {{{Strategie als Erfolgsfaktor}}},
  year         = {{2019}},
}

@inproceedings{17403,
  author       = {{Koldewey, Christian and Evers, Hans Heinrich and Dumitrescu, Roman and Frank, Maximilian and Gausemeier, Jürgen and Reinhold, Jannik}},
  booktitle    = {{Proceedings of The XXX ISPIM INNOVATION CONFERENCE}},
  editor       = {{Bitran, Ian and Conn, Stefan and Gernreich, Chris and Heber, Michelle and Huizingh, K.R.E. and Kokshagina, Olga and Torkkeli, Marko and Tynnhammar, Markus}},
  publisher    = {{ISPIM Innovation Conference}},
  title        = {{{Development Process for Smart Service Strategies}}},
  volume       = {{93}},
  year         = {{2019}},
}

@inproceedings{17404,
  author       = {{Frank, Maximilian and Rabe, Martin and Koldewey, Christian and Dumitrescu, Roman and Gausemeier, Jürgen and Hennig-Cardinal von Widdern, Nils and Reinhold, Jannik}},
  booktitle    = {{Proceedings of the ISPIM connects}},
  publisher    = {{International Society for Professional Innovation Management (ISPIM)}},
  title        = {{{Classification-based Planning of Smart Service Portfolios}}},
  year         = {{2019}},
}