@inbook{37524, author = {{Beerheide, Nathan and Dopheide, Fredericke and Freitag, Christine and Koch, Lea and Struchholz, Caroline and Westphal, Petra}}, booktitle = {{Emotionale und soziale Entwicklung in der Pädagogik der Erziehungshilfe und bei Verhaltensstörungen}}, editor = {{Gingelmaier, Stephan and Langer, Janet and Bleher, Werner and Fickler-Stang, Ulrike and Dietrich, Lars and Herz, Birgit}}, isbn = {{978-3781523807}}, issn = {{2629-0170}}, pages = {{136--147}}, publisher = {{Julius Klinkhardt}}, title = {{{Ambivalenzen der Förderung. Erziehungs- und Lernbegleitung für Kinder, Jugendliche und junge Erwachsene durch studentische Mentorinnen und Mentoren}}}, doi = {{10.25656/01:25201}}, year = {{2020}}, } @article{16486, abstract = {{After the introduction of CbCR – pursuant to the BEPS Project (Action 13) in 2015 –, which was established to reduce the information asymmetry between MNEs and tax authorities of the countries they operate in, now public CbCR – as suggested by the EU Commission in 2016 – is discussed as a next step. Here, the objective is to overcome information asymmetries between MNEs and the general public of the countries they operate in. Starting from the assumption that regulators care about the legitimacy of tax laws, this article evaluates pros and cons of public CbCR. The authors find that from the perspective of information asymmetries, public CbCR increases tax transparency only marginally at best. Accordingly, it is concluded that democracies that are based on the rule of law seem to rely on pillories in terms of public CbCR to enforce fair tax payments.}}, author = {{Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}}, journal = {{International Transfer Pricing Journal}}, number = {{2}}, title = {{{Country-by-Country Reporting Goes Public - Cui Bono?}}}, volume = {{27}}, year = {{2020}}, } @article{21415, abstract = {{This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more detailed analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries. }}, author = {{Hoppe, Thomas}}, journal = {{Australian Tax Forum}}, number = {{4}}, pages = {{451--475}}, title = {{{Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average}}}, volume = {{35}}, year = {{2020}}, } @article{21420, author = {{Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}}, journal = {{Steuer und Wirtschaft}}, number = {{4}}, pages = {{317--329}}, title = {{{Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren}}}, volume = {{97}}, year = {{2020}}, } @article{49871, author = {{Giese, Henning and Graßl, Benjamin and Holtmann, Svea and Krug, Philipp}}, journal = {{Deutsches Steuerrecht}}, number = {{16-16}}, pages = {{752--760}}, title = {{{Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie}}}, volume = {{59}}, year = {{2020}}, } @misc{65389, author = {{Kaup, Michael}}, booktitle = {{Wörterbücher zur Sprach- und Kommunikationswissenschaft (WSK) Online}}, editor = {{Schierholz, Stefan J. and Giacomini, Laura}}, publisher = {{De Gruyter}}, title = {{{Bewusstsein}}}, year = {{2020}}, } @misc{65388, author = {{Kaup, Michael}}, booktitle = {{Wörterbücher zur Sprach- und Kommunikationswissenschaft (WSK) Online}}, editor = {{Schierholz, Stefan J. and Giacomini, Laura}}, publisher = {{De Gruyter}}, title = {{{kognitiv}}}, year = {{2020}}, } @misc{65387, author = {{Kaup, Michael}}, booktitle = {{Wörterbücher zur Sprach- und Kommunikationswissenschaft (WSK) Online}}, editor = {{Schierholz, Stefan J. and Giacomini, Laura}}, publisher = {{De Gruyter}}, title = {{{Kognition}}}, year = {{2020}}, } @article{53948, abstract = {{ This study investigated whether we can find reliable comprehension-to-production syntactic priming effects in children aged 2;0 to 2;11 and how phonological working memory and sentence production skills relate to the syntactic priming process. A finding of reliable syntactic priming effects would provide strong evidence that children’s syntactic representations are abstracted over individual lexical items. To test children at this young age, they were primed with simple and early-acquired transitive (e.g., tickling (a) baby) and unergative intransitive (e.g., running) syntactic structures. Children aged 2;7 to 2;11, primed with alternating prime structures, revealed a reliable syntactic priming effect. In addition, phonological working memory (moderated by age) and sentence production skills positively affected transitive productions. Children aged 2;0 to 2;6, primed either with alternating or cumulative prime structures, showed no priming effect. Together, the data indicate that children have robust abstract syntactic representations for the tested structures before age three and that both phonological working memory and production skills relate to children’s syntactic priming behavior, albeit in different ways. }}, author = {{Foltz, Anouschka and Knopf, Karolin and Jonas, Kristina and Jaecks, Petra and Stenneken, Prisca}}, issn = {{0142-7237}}, journal = {{First Language}}, number = {{1}}, pages = {{3--20}}, publisher = {{SAGE Publications}}, title = {{{Evidence for robust abstract syntactic representations in production before age three}}}, doi = {{10.1177/0142723720905919}}, volume = {{41}}, year = {{2020}}, } @inproceedings{57960, author = {{Quinting, J. and Krebber, M. and MacDonald, s. and de Beer, C. and Hogrefe, k. and Hußmann, K. and Rubi-Fessen, I. and Rosenkranz, A. and Stenneken, P. and Jonas, Kristina}}, booktitle = {{Zeitschrift für Neuropsychologie}}, issn = {{1016-264X}}, number = {{3}}, pages = {{165–191}}, title = {{{Erprobung eines alltagsnahen Testverfahrens zur Identifikation kognitiver Kommunikationsstörungen – das FAVRES-D}}}, doi = {{10.1024/1016-264X/a000303}}, volume = {{31}}, year = {{2020}}, } @inproceedings{57976, author = {{Nettekoven, C. and Jonas, Kristina and Pieczewski, J. and Klütsch, D. and Goldbrunner, R. and Lucas, C. Weiß}}, booktitle = {{Clinical Neurophysiology}}, issn = {{13882457}}, number = {{4}}, pages = {{e221--e222}}, title = {{{P91 Paired-pulse TMS and higher-frequent rTMS for mapping of cortical language areas}}}, doi = {{10.1016/j.clinph.2019.12.089}}, volume = {{131}}, year = {{2020}}, } @article{57969, author = {{Quinting, J. and Jonas, Kristina and Wendt, C. and Stenneken, P.}}, journal = {{Aphasie und verwandte Gebiete}}, number = {{2}}, pages = {{6–18}}, title = {{{Social cognition in cognitive-communication disorders following traumatic-brain-injury: A video-based assessment}}}, volume = {{48}}, year = {{2020}}, } @inproceedings{58031, author = {{Klütsch, Denise and Jonas, Kristina and Schröter, Catharina and Goldbrunner, Roland H. and Weiß Lucas, Carolin and Studiengruppe, NOA-19}}, keywords = {{610 Medical sciences, Medicine}}, title = {{{Verbal learning memory testing for longitudinal assessment of German brain tumour patients}}}, doi = {{10.3205/20DGNC421}}, year = {{2020}}, } @article{58041, author = {{Jaecks, P. and Johannsen, K. and Lehmden, F. and Jonas, Kristina}}, journal = {{logos}}, number = {{3}}, pages = {{184–188}}, title = {{{Zukunftskonzept Digitalisierung - 5 Forderungen für die digitale Sprachtherapie}}}, volume = {{28}}, year = {{2020}}, } @article{57995, author = {{Rosenkranz, Anna and Quinting, Jana and Beer, Carola and Hogrefe, Katharina and Jaecks, Petra and Jonas, Kristina and Rubi-Fessen, Ilona and Hußmann, Katja}}, issn = {{0342-0477}}, journal = {{Sprache · Stimme · Gehör}}, number = {{02}}, pages = {{84–89}}, title = {{{Komplexe semantische Verarbeitung bei kognitiven Kommunikationsstörungen}}}, doi = {{10.1055/a-1043-7766}}, volume = {{44}}, year = {{2020}}, } @book{60796, author = {{Büttner-Kunert., J and Jonas, Kristina and Quinting, J and Rosenkranz, A}}, title = {{{Kognitive Kommunikationsstörungen - Informationen für Betroffene, Angehörige und Sprachtherapeut*innen. dbs-Informationsbroschüre}}}, year = {{2020}}, }