@article{63417, author = {{Niederhaus, Constanze and Dvorecky, Michal}}, issn = {{2751-059X}}, journal = {{Zeitschrift für Deutsch im Kontext von Mehrsprachigkeit}}, number = {{1-2}}, pages = {{183--206}}, publisher = {{Walter de Gruyter GmbH}}, title = {{{These I »Deutsch im beruflichen Kontext«. Status quo und Perspektiven}}}, doi = {{10.14220/zdkm.2025.41.1.183}}, volume = {{41}}, year = {{2025}}, } @techreport{59096, abstract = {{This study examines how strengthening tax enforcement by increasing human enforcement capacity and improving tax audit technology affect tax audit efficiency. I employ an economic model in which a tax manager’s tax planning effort shapes corporate tax planning and a strategic tax auditor makes a technology-based audit decision. I show that strengthening tax enforcement always increases tax revenues, but decreases the number of audits only under narrow conditions, so that its effect on tax audit efficiency is often ambiguous. Improving tax audit technology has more nuanced implications. When the strength of tax enforcement is sufficiently high, gradual improvements in tax audit technology crowd out audit incentives and, surprisingly, reduce tax revenues, while sufficiently large improvements can overturn this adverse revenue effect. At the same time, improved technology lowers unnecessary audits once the strength of tax enforcement exceeds a minimum level. Therefore, sufficiently large technology improvements improve tax audit efficiency once this minimum level is exceeded. The results have important policy and empirical implications in an environment of constrained fiscal budgets and rapidly advancing audit technologies.}}, author = {{Dyck, Daniel}}, title = {{{Corporate Tax Planning and Technology-Based Enforcement}}}, doi = {{10.2139/ssrn.5186857}}, year = {{2025}}, } @inbook{58518, author = {{Hartmann, Alexandra}}, booktitle = {{Political Education and American Studies}}, editor = {{Franke, Astrid and Küchler, Uwe and Luther, Katharina}}, isbn = {{978-3-8253-9615-2}}, pages = {{213--228}}, publisher = {{Winter}}, title = {{{(Re)Polizicizing the Teen Genre: On the (Queer) Utopian Potentials of Netflix's Sex Education}}}, year = {{2025}}, } @article{59673, abstract = {{This study analyzes the impact of tariff imposition announcements on the stock prices of 1,194 U.S. companies during the first Trump administration, using a unique sample of 4,624 announcements made by or against the U.S. between January 2018 and August 2019. We find that tariff announcements lead to negative (cumulative) average abnormal stock returns. These negative wealth effects occur regardless of whether the Trump administration imposes safeguard tariffs to protect domestic industries or foreign countries announce retaliatory tariffs. Moreover, the adverse impact is primarily driven by announcements involving China, with variations linked to sector-specific, tariff, trade, and firm characteristics.}}, author = {{Wengerek, Sascha Tobias and Uhde, André and Hippert, Benjamin}}, issn = {{1544-6123}}, journal = {{Finance Research Letters}}, keywords = {{Geopolitical risk, Protectionism, Strategic trade policy, Tariffs, Trade conflict, U.S. – China trade war}}, publisher = {{Elsevier BV}}, title = {{{Share price reactions to tariff imposition announcements during the first Trump administration}}}, doi = {{10.1016/j.frl.2025.107381}}, volume = {{80}}, year = {{2025}}, } @inproceedings{65706, abstract = {{Abstract. Saving emissions and a circular economy are key aspects of sustainable production and compliance global climate change targets. Friction-induced solid-state recycling of aluminum scrap to production endless semi-finished products. Scrap is fed into a continuously rotating wheel. This requires less energy compared to heat-based recycling processes. Different sizes, shapes and surfaces of chips can be used as starting material in the process. The influence of this has been shown in past publications. A native oxide layer is a fixed component of aluminum surface. This layer is broken up during the forming process, allowing the aluminum to bond. In addition to the geometry, the surface finishes and the thickness of the oxide layer are therefore also important input variables in friction-induced solid-state recycling. The oxide layers on the chips were determined for the investigation. In addition, different layer thicknesses were produced to survey their influence. The resulting semi-finished products were evaluated on the basis of their tensile strength and microstructure. The main result of the investigations is the fact that semi-finished products made from chips with thicker oxide layers tend to be more brittle. In addition, thick oxide layers cause microstructural and surface defects.}}, author = {{Gabsa, Steffen and Homberg, Werner and Goller, Timothy and Nordieker, Ansgar Bernhard and Grundmeier, Guido}}, booktitle = {{Materials Research Proceedings}}, issn = {{2474-395X}}, publisher = {{Materials Research Forum LLC}}, title = {{{Influence of different oxide thicknesses on the friction induced and continuous solid-state recycling of aluminum scrap}}}, doi = {{10.21741/9781644903599-272}}, volume = {{54}}, year = {{2025}}, } @inproceedings{65721, author = {{Stoppel, Hans-Jürgen and Hüsing, Sven}}, editor = {{Schick, Lisa and Platz, Melanie and Lambert, Anselm}}, location = {{Saarbrücken}}, pages = {{1246--1249}}, publisher = {{Verlag für wissenschaftliche Texte und Medien}}, title = {{{Konstruktionistisches Geometrielernen durch epistemisches Programmieren in Scratch}}}, year = {{2025}}, } @article{65714, author = {{Stoppel, Hans-Jürgen and May, Michel}}, journal = {{mathemathik lehren}}, publisher = {{Friedrich Verlag}}, title = {{{Mathematik mit Scratch}}}, volume = {{253}}, year = {{2025}}, } @article{65712, author = {{Stoppel, Hans-Jürgen}}, journal = {{mathemathik lehren}}, pages = {{20--26}}, publisher = {{Friedrich Verlag}}, title = {{{Entlang der Vielecke}}}, volume = {{253}}, year = {{2025}}, } @article{65713, author = {{Stoppel, Hans-Jürgen and Plangg, Simon and Büscher, Carina}}, journal = {{mathemathik lehren}}, number = {{253}}, pages = {{2--7}}, publisher = {{Friedrich Verlag}}, title = {{{Mathematik weiterdenken - Wie informatisches Denken die Mathematik stärkt}}}, year = {{2025}}, } @inproceedings{65734, author = {{Kamdem Teyou, Louis Mozart and Friedrichs, Luke and Kouagou, N'Dah Jean and Demir, Caglar and Mahmood, Yasir and Heindorf, Stefan and Ngonga Ngomo, Axel-Cyrille}}, location = {{Dayton-USA}}, title = {{{Neural Reasoning for Robust Instance Retrieval in SHOIQ}}}, doi = {{https://doi.org/10.1145/3731443.377134}}, year = {{2025}}, } @inproceedings{62795, author = {{Krabbe, Carolin and Assbrock, Agnes and Reineke, Malte Fabian and Beverungen, Daniel}}, booktitle = {{Proceedings of the 20th International Conference on Wirtschaftsinformatik (WI25)}}, title = {{{Workarounds—A Domain-Specific Modeling Language}}}, year = {{2025}}, } @article{65761, author = {{Ballweg, Sandra}}, journal = {{Zeitschrift für Rekonstruktive Fremdsprachenforschung}}, pages = {{110--128}}, title = {{{Zwischen Distanz und Involviertheit. Nähe zum Forschungsfeld in der Situational Analysis im Spannungsfeld von nordamerikanischer und deutschsprachiger Forschungstradition.}}}, volume = {{6}}, year = {{2025}}, } @inproceedings{65769, author = {{Engeln, L. and Pöpel, C. and Reckter, H. and Hadjakos, A. and Berndt, Axel and Trump, S. and Schnell, N. and Akkermann, M. and Jürgens, E.}}, booktitle = {{Mensch und Computer 2025 - Workshopband}}, publisher = {{Gesellschaft für Informatik}}, title = {{{Innovative Computerbasierte Musikinterfaces (ICMI)}}}, doi = {{10.18420/muc2025-mci-ws-108}}, year = {{2025}}, } @inproceedings{65768, author = {{Berndt, Axel}}, booktitle = {{9th Autumn Workshop of Young DEGA}}, title = {{{Digitale Orgel, digitales Notenpult}}}, year = {{2025}}, } @article{59749, author = {{Balke, Stefan and Berndt, Axel and Müller, Meinard}}, issn = {{2514-3298}}, journal = {{Transactions of the International Society for Music Information Retrieval}}, number = {{1}}, pages = {{39--54}}, publisher = {{Ubiquity Press, Ltd.}}, title = {{{ChoraleBricks: A Modular Multitrack Dataset for Wind Music Research}}}, doi = {{10.5334/tismir.252}}, volume = {{8}}, year = {{2025}}, } @inproceedings{59783, author = {{Mauro, Davide Andrea and Ludovico, L. A. and Aydin, H. H. and Berndt, Axel and Grothe, T.}}, booktitle = {{AM.ICAD: Audio Mostly & ICAD Joint Conf.}}, publisher = {{ACM}}, title = {{{Detmold musical Instrument Timbre Explorer (DmITE): Interactive visualization of musical instruments radiation pattern using IEEE 1599}}}, year = {{2025}}, } @inproceedings{59748, author = {{Grothe, T. and Aydin, H. B. and Mauro, Davide Andrea and Ludovico, L. A. and Berndt, Axel}}, booktitle = {{DAS/DAGA 2025 – 51st Annual Meeting on Acoustics}}, title = {{{Detmold interactive Musical Instrument Timbre Explorer (DmITE) - a web application for experimental learning in musical acoustics}}}, year = {{2025}}, } @inproceedings{59782, author = {{Kallionpää, M. and Berndt, Axel and Mauro, Davide Andrea and Dziwis, D.}}, booktitle = {{AM.ICAD: Audio Mostly & ICAD Joint Conf.}}, publisher = {{ACM}}, title = {{{Non/Repeat: Three Case Studies of Non-linear Live-Music Practices}}}, year = {{2025}}, } @inproceedings{58555, author = {{Berndt, Axel}}, booktitle = {{{Forum of the Cultural Research Data Academy: “Music – Media – Cultural Heritage: Intersections between data, research and infrastructure”}}}, title = {{{Deconstruction – Recombination – Order: Ein kurzer Werkstattbericht}}}, year = {{2025}}, } @inproceedings{60759, author = {{Berndt, Axel and Falkemeier, G. and Kutter, A. and Plaksin, Anna Viktoria Katrin and Etezazi, S. and Dziwis, D.}}, booktitle = {{{Mensch und Computer: Workshop für Innovative Computerbasierte Musikinterfaces}}}, publisher = {{Gesellschaft für Informatik}}, title = {{{KreativInstitut.OWL: An Interdisciplinary Institute for Transfer Between Science, Cultural and Creative Industries}}}, year = {{2025}}, }