@techreport{56814,
  abstract     = {{This study investigates whether, how, and under what conditions the expected positive association between cooperative compliance programs and tax compliance is attenuated by tax complexity. Many countries have implemented cooperative compliance programs to improve compliance, however, the effectiveness of these programs varies across countries. I expect and find that the complexity of a country's tax system might impair the compliance-enhancing impact of cooperative compliance programs. Using cross-country data of 57 countries, I find that cooperative compliance programs generally promote compliance, except in countries with highly complex tax codes. Moreover, these programs are positively associated with tax compliance even if tax procedures, such as tax filing and payment or tax audits, are highly complex. My findings suggest that cooperative compliance programs can compensate for mistrust caused by complex tax procedures and enhance compliance. However, they may not be effective tools to enhance compliance in complex tax codes. }},
  author       = {{Schipp, Adrian}},
  title        = {{{Too Complex to Cooperate? Tax Complexity and Cooperative Compliance}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4934559}},
  year         = {{2024}},
}

@inbook{56741,
  author       = {{Süßmann, Johannes}},
  booktitle    = {{Die Sicht auf das Gestern mit den Augen von heute. Festschrift für Jörg W. Busch zum 65. Geburtstag}},
  editor       = {{Cusa, Giuseppe and Spahn, Philpp N.}},
  isbn         = {{978-3-515-13830-7}},
  keywords     = {{Early Modern History, History of Libraries, Tradition of Libraries}},
  pages        = {{275–283}},
  publisher    = {{Franz Steiner}},
  title        = {{{Überlieferungs-Chance und Überlieferungs-Zufall frühneuzeitlicher Bibliotheksbestände. Fortführung eines Gesprächs}}},
  doi          = {{https://doi.org/10.25162/9783515138314}},
  volume       = {{51}},
  year         = {{2024}},
}

@inbook{56818,
  author       = {{Süßmann, Johannes}},
  booktitle    = {{Ordnungssysteme. Auswählen, Werten, Sortieren in den Kulturwissenschaften}},
  editor       = {{von Engelberg-Dočkal, Eva and Herold, Stephanie}},
  keywords     = {{Geschichtstheorie, Ereignisbildung, Begriffsbildung, Erzählung, Narratologie}},
  pages        = {{14–18}},
  publisher    = {{universi – Universitätsverlag Siegen}},
  title        = {{{Aus Geschehen ein Ereignis formen: Auswählen, Werten, Sortieren in der Geschichtserzählung}}},
  doi          = {{http://dx.doi.org/10.25819/ubsi/10583}},
  volume       = {{4}},
  year         = {{2024}},
}

@techreport{56817,
  abstract     = {{This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small-and medium-sized firms, we find that the average perceived provision of public goods is not associated with the willingness to pay local business tax. Separating public goods into private-and business-related public goods, we find that the perception of public goods related to the private sphere of firms' decision-makers is associated with an increase in firms' willingness to pay local business tax by about 10%. However, public goods related to the business sphere show no similar association. Contradictory to the perceived provision of public goods, we find surprisingly no association between firms' willingness to pay local business tax and the actual provision of public goods. Trust in local governments' handling of tax revenue increases firms' willingness to pay local business tax significantly, with an effect size of about twice as large as for the perception of provided private-related public goods. These findings indicate that the handling of tax revenues exerts a more pronounced influence on firms' willingness to pay than the actual utilization of these revenues. Documenting tax revenue implications, we further show that the average willingness to pay local business tax within a local government is associated with a significant decrease in tax avoidance by about 10%. Our results inform local governments about how the provision of public goods and the building of trust can sustainably contribute to firms' willingness to pay local business tax. Thus, our results contribute to the understanding of how taxes can be efficiently collected and effectively used.}},
  author       = {{Giese, Henning and Heinemann-Heile, Vanessa}},
  title        = {{{Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4972829}},
  year         = {{2024}},
}

@techreport{56816,
  abstract     = {{This study investigates the association between the political characteristics of countries and the complexity of the legal system. We use country-level measures of tax complexity, democracy indicators, and election results data and find that the degree of democracy is associated with higher overall complexity of tax systems. This association is driven by the complexity of tax regulations. Contrastingly, we document negative associations with the complexity of tax procedures such as tax filings or tax audits. Moreover, we find the association between democracy and tax system complexity to be inversely U-shaped, indicating strong autocracies and strong democracies to reduce overall tax complexity. In further analyses, we document that the complexity of anti-tax avoidance regulations increases with higher levels of democracy and demonstrate that left-wing governed countries are more prone to experience an increase in complexity through democracy than right-wing governed countries.}},
  author       = {{Giese, Henning and Schipp, Adrian}},
  title        = {{{The Downsides of Democracy? The Case of Tax Complexity}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4934571}},
  year         = {{2024}},
}

@phdthesis{54552,
  abstract     = {{Die vorliegende Dissertation beschreibt das Konzept und den Entwicklungsprozess eines Lichtsignalanlagenregelungssystems bis zur Realumsetzung. Das Regelungssystem, welches im Rahmen des Pilotprojekts Schlosskreuzung entstanden ist, besteht dabei aus zwei untereinander abgestimmten Methoden zur Echtzeit-Verkehrsrekonstruktion und zur modellprädiktiven Regelung des Verkehrssystems anhand der vorhandenen Lichtsignalanlagen. Die Echtzeit-Verkehrsrekonstruktion approximiert dabei simulationsbasiert den aktuellen Verkehrszustand anhand gegebener Messdaten über dynamische Verkehrszuweisungen. Die entwickelte mehrstufige Lichtsignalanlagenregelung nutzt ein Fuzzy-System zur Phasenvorauswahl, um anschließend über eine modellprädiktive Regelung das nichtlineare Problem mit dem Ergebnis der optimalen Kombinationen von Phasen und Schaltzeitpunkten zu lösen. Das Regelungssystem wird in dieser Arbeit anhand eines ausgewählten Verkehrsgebiets zunächst rein simulativ getestet und mit dem vorliegenden Bestandsverfahren verglichen. Im Anschluss an die prototypische Inbetriebnahme wird dieser Vergleich durch die Feldtests abgeschlossen. Entsprechende Ergebnisse zeigen das große Potential der Entwicklung hinsichtlich der Reduktion von Kriterien wie Emissionen oder Wartezeiten und gleichzeitig den Handlungsbedarf für eine standardmäßige Nutzung.}},
  author       = {{Malena, Kevin}},
  isbn         = {{978-3-947647-41-5}},
  keywords     = {{Traffic Light System Control, Model Predictive Control}},
  pages        = {{207}},
  publisher    = {{Heinz Nixdorf Institut, Universität Paderborn}},
  title        = {{{Konzipierung, Analyse und Realumsetzung eines mehrstufigen modellprädiktiven Lichtsignalanlagenregelungssystems}}},
  doi          = {{10.17619/UNIPB/1-2021}},
  volume       = {{422}},
  year         = {{2024}},
}

@article{55519,
  abstract     = {{Im Folgenden wird ein wellenleiterbasierter Ansatz zur Bestimmung von viskoelastischen Materialparametern für eine numerische Simulation der Schallausbreitung in transversal isotropen Polymeren vorgestellt. Ein hierfür entwickeltes Puls-Echo-Messverfahren liefert Messsignale, welche anschließend zur Schätzung der Materialparameter von absorbierenden, zylindrischen Polymerproben genutzt werden. Darüber hinaus kommen in dem Messaufbau Schallwandler zum Einsatz, die eine segmentierte ringförmige Anregung der Probe verursachen und die Sensitivität gegenüber Scherbewegungen erhöhen. Mithilfe einer ersten strahlentheoretischen Startwertschätzung werden eine multimodale, semianalytische Simulation der Schallausbreitung im Wellenleiter realisiert und schließlich die Materialparameter im inversen Ansatz geschätzt.}},
  author       = {{Dreiling, Dmitrij and Itner, Dominik and Gravenkamp, Hauke and Birk, Carolin and Henning, Bernd}},
  isbn         = {{2196-7113}},
  journal      = {{tm - Technisches Messen}},
  keywords     = {{Materialcharakterisierung, Puls-Echo Methode, inverse Verfahren}},
  number       = {{s1}},
  pages        = {{26--31}},
  publisher    = {{De Gruyter}},
  title        = {{{Die Bestimmung viskoelastischer Materialparameter von Polymeren mittels eines Puls-Echo-Messverfahrens}}},
  doi          = {{10.1515/teme-2024-0045}},
  volume       = {{91}},
  year         = {{2024}},
}

@inproceedings{56836,
  author       = {{Claes, Leander and Johannesmann, Sarah and Zeipert, Henning and Henning, Bernd}},
  booktitle    = {{2023 International Congress on Ultrasonics, Beijing, China}},
  issn         = {{1742-6596}},
  pages        = {{012171}},
  publisher    = {{IOP Publishing}},
  title        = {{{Broadband acoustic waves in plate-like structures for acoustic material characterisation}}},
  doi          = {{10.1088/1742-6596/2822/1/012171}},
  volume       = {{2822}},
  year         = {{2024}},
}

@inproceedings{56835,
  author       = {{Dreiling, Dmitrij and Itner, Dominik and Hetkämper, Tim and Birk, Carolin and Gravenkamp, Hauke and Henning, Bernd}},
  booktitle    = {{2023 International Congress on Ultrasonics, Beijing, China}},
  issn         = {{1742-6596}},
  pages        = {{012169}},
  publisher    = {{IOP Publishing}},
  title        = {{{A pulse-echo measurement setup to determine viscoelastic material parameters}}},
  doi          = {{10.1088/1742-6596/2822/1/012169}},
  volume       = {{2822}},
  year         = {{2024}},
}

@inbook{56837,
  author       = {{Aßmann, Sandra and Wiethoff, Christoph}},
  booktitle    = {{Medien – Bildung – Forschung. Integrative und interdisziplinäre Perspektiven}},
  editor       = {{Aßmann, Sandra and Grafe, Silke and Martin, Alexander}},
  isbn         = {{978-3-7815-2673-0}},
  pages        = {{150--166}},
  publisher    = {{Verlag Julius Klinkhardt}},
  title        = {{{Lernprozessanregende Aufgaben in der Lehrkräftebildung: Förderung von Reflexions- und Medienkompetenz mit Fellinis „8 ½“}}},
  year         = {{2024}},
}

@inproceedings{56844,
  author       = {{Battefeld, Dominik and Liedeker, Felix and Cimiano, Philipp and Kopp, Stefan}},
  booktitle    = {{Proceedings of the 1st Workshop on Multimodal, Affective and Interactive eXplainable AI (MAI-XAI)}},
  location     = {{Santiago de Compostela, Spain}},
  title        = {{{ASCODI: An XAI-based interactive reasoning support system for justifiable medical diagnosing}}},
  year         = {{2024}},
}

@article{56740,
  author       = {{Heidebrecht, Jana and Sloane, Hannah Sabrina}},
  journal      = {{die hochschullehre}},
  pages        = {{225--235}},
  title        = {{{"So was gibt es bei uns nicht!" - Fachkultur als Treiber oder Barriere für Transfer von digitalen (Lehr-)Innovationen}}},
  volume       = {{10}},
  year         = {{2024}},
}

@inbook{56841,
  author       = {{Engemann, Mario}},
  booktitle    = {{Medien - Bildung - Forschung. Integrative und interdisziplinäre Perspektiven}},
  editor       = {{Aßmann, Sandra and Grafe, Silke and Martin, Alexander}},
  isbn         = {{978-3-7815-2673-0}},
  pages        = {{67--83}},
  publisher    = {{Verlag Julius Klinkhardt}},
  title        = {{{Künstliche Intelligenz im (Fach-)Unterricht - Einsatz von ChatGPT bei der Fallarbeit im Pädagogikunterricht}}},
  year         = {{2024}},
}

@misc{56832,
  author       = {{Scharwald, David}},
  title        = {{{Intumeszierende Flammschutzmittel im Lasersinter-Verfahren: Optimierung des Brandschutzes, der mechanischen Eigenschaften und Analyse der Recyclingfähigkeit (Studienarbeit)}}},
  year         = {{2024}},
}

@article{56848,
  abstract     = {{What can the tax authorities do to encourage citizens to pay their taxes more honestly? They can promote honest tax payments in the media! Such tax education, which is completely unfamiliar to German taxpayers, can look back on a long tradition in the USA, for example, and other countries. It has also been practised in Spain since the end of the 1960s and intensified after the transition to democracy. A Treasury television advertisement from 1990 allows an analysis of the narratives used by tax education in the young Spanish democracy. The intense and difficult struggle by state institutions for democratic, equal rights for all citizens even 15 years after Franco's death becomes obvious. }},
  author       = {{Schönhärl, Korinna}},
  journal      = {{Themenportal Europäische Geschichte}},
  keywords     = {{Spanish History, Financial History, Tax History, Video as historical sources}},
  title        = {{{"Contributing means investing in Spain" – Media campaigns on tax education in Spain after the transition to democracy}}},
  year         = {{2024}},
}

@inbook{56849,
  abstract     = {{Vorwort zum Werk von Rolf-Ulrich Kunze: 
Sparsamkeit gilt als eine besonders "deutsche" Eigenschaft. Politisch ist sparen hierzulande allgegenwärtig, gerade jetzt in Krisenzeiten. Es hat die Form des Mythos, der immer wieder hart mit der Realität zusammenstößt: Die Ökonomie der "schwäbischen Hausfrau" ist nicht die einer Volkswirtschaft und eine "Schuldenbremse" mit Verfassungsrang macht es nicht überflüssig, Ausgaben politisch auszuhandeln. Auch vor dem Privaten macht die Sparsamkeit nicht halt: Überall werden wir mit Idealen und Empfehlungen überhäuft.
Rolf-Ulrich Kunze untersucht anhand zahlreicher Quellen - von Kochbüchern über Werbung und Medienberichten bis hin zu Ratgeberliteratur -, wie sich die Vorstellungen über Sparsamkeit seit 1950 in Westdeutschland entwickelt haben und wie sie alltagswirksam wurden. Was hat uns die noch ungeschriebene Geschichte der Sparsamkeit heute zu sagen? }},
  author       = {{Schönhärl, Korinna}},
  booktitle    = {{ Über Sparsamkeit. Eine Kultur- und Mentalitätsgeschichte }},
  editor       = {{Kunze, Rolf-Ulrich}},
  keywords     = {{Wirtschaftsgeschichte, Finanzgeschichte, Geschichte des Sparens, Kulturgeschichte}},
  pages        = {{11f.}},
  publisher    = {{Kohlhammer}},
  title        = {{{Vorwort}}},
  year         = {{2024}},
}

@inbook{56860,
  author       = {{Wengler, Katja and Koppitsch, Gerlinde and Freisleben-Teutschner, Christian F. and Hüther, Judith and Kidritsch, Anita and Neiske, Iris}},
  booktitle    = {{Tag der Lehre | Inverted Classroom and Beyond 2024 - Innovative Lehrveranstaltungsformate. Das Curriculum der Zukunft gestalten}},
  pages        = {{80--83}},
  publisher    = {{Fachhochschule St. Pölten}},
  title        = {{{How to foster Future Skills in independent learning phases?}}},
  year         = {{2024}},
}

@inproceedings{56862,
  author       = {{Redeker, Magnus and Quirin, Dennis and Schroeder, Rafael and Klausmann, Tobias and Löwen, Alexander and Wollbrink, Alexander and Stichweh, Heiko and Althoff, Simon and Bender, Amelie and Sextro, Walter and Hesse, Marc}},
  booktitle    = {{2024 IEEE 29th International Conference on Emerging Technologies and Factory Automation (ETFA)}},
  publisher    = {{IEEE}},
  title        = {{{Towards a One-Stop-Shop Solution for the Application of Data-Driven Value-Adding Services in Production}}},
  doi          = {{10.1109/etfa61755.2024.10711095}},
  volume       = {{13}},
  year         = {{2024}},
}

@article{56193,
  abstract     = {{Dielectric slab waveguides made of thin-film-lithium-niobate (TFLN) media are consid-ered, for operation in the linear regime. We outline and implement a largely analytic procedure forrigorous modal analysis of three-layer slabs with birefringent, anisotropic core. For Z-cut wave-guides, the slab eigenmode problem separates into uncoupled sets of scalar equations for TE andTM modes. Slabs in X-cut configuration support mostly mildly hybrid eigenmodes, with clear pre-dominant TE or TM polarization, and with effective indices that depend on the propagation directionof the modes, relative to the crystal axes. Strong hybridization can be observed for near degeneratemodes in singular configurations without vertical symmetry, or in symmetric slabs where two nearlydegenerate modes are of the same symmetry class. Dispersion curves for slab thickness and propa-gation angle are discussed, for slabs with oxide and air cover. }},
  author       = {{Hammer, Manfred and Farheen, Henna and Förstner, Jens}},
  issn         = {{2770-0208}},
  journal      = {{Optics Continuum}},
  keywords     = {{tet_topic_waveguide}},
  pages        = {{532822}},
  publisher    = {{Optica Publishing Group}},
  title        = {{{Guided modes of thin-film lithium niobate slabs}}},
  doi          = {{10.1364/optcon.532822}},
  year         = {{2024}},
}

@book{56589,
  author       = {{Breuer, Saskia Rebecca}},
  title        = {{{Die Wundererzählungen im Markusevangelium. Eine narratologische Analyse zur Erschließung eines soteriologischen Erzählprinzips}}},
  volume       = {{618}},
  year         = {{2024}},
}