@article{57608,
  abstract     = {{<jats:title>Abstract</jats:title>
				<jats:p>The gesture-as-simulated-action framework explains the occurrence of iconic gestures. Accordingly, simulated
					visual imagery gives rise to observer-viewpoint, whereas simulated motor imagery gives rise to character-viewpoint gestures.
					Because little is known about whether this relationship is either the product of becoming a competent speaker in different
					communicative tasks or exists from an early age, we investigated 4-year-olds. In the first session, 55 children performed three
					different communicative tasks. In the second session, we administered a SON-R non-verbal intelligence test to assess children’s
					cognitive abilities. Results revealed a strong association between the frequency with which children used observer-viewpoints
					gestures and their scores in visual processing abilities. Because the association between gestures and visuospatial cognitive
					abilities was found across three communicative tasks, we can propose that it is a general ability rather than a phenomenon of
					task-specific discourse competence. We discuss these findings in terms of gestural threshold and cognitive offloading.</jats:p>}},
  author       = {{Boden, Ulrich J. and Kern, Friederike and Koutalidis, Sofia and Abramov, Olga and Nemeth, Anne and Kopp, Stefan and Rohlfing, Katharina J.}},
  issn         = {{0929-0907}},
  journal      = {{Pragmatics & Cognition}},
  number       = {{1}},
  pages        = {{49--96}},
  publisher    = {{John Benjamins Publishing Company}},
  title        = {{{Four-year-olds’ visuospatial cognitive abilities and their relation to observer‑viewpoint gestures across three					communicative tasks}}},
  doi          = {{10.1075/pc.00040.roh}},
  volume       = {{31}},
  year         = {{2024}},
}

@article{57607,
  abstract     = {{<jats:title>Abstract</jats:title><jats:p>Based on the linguistic analysis of game explanations and retellings, the paper’s goal is to investigate the relation of preschool children’s situated discourse competence and iconic gestures in different communicative genres, focussing on reinforcing and supplementary speech-gesture-combinations. To this end, a method was developed to evaluate discourse competence as a context-sensitive and interactively embedded phenomenon. The so-called GLOBE-model was adapted to assess discourse competence in relation to interactive scaffolding. The findings show clear links between the children’s competence and their parents’ scaffolding. We suggest this to be evidence of a fine-tuned interactive support system. The results also indicate strong relations between higher discourse competence and increased frequency of iconic gestures. This applies in particular to reinforcing gestures. The results are interpreted as a confirmation that the speech-gesture system undergoes systematic changes during early childhood, and that gesturing becomes more iconic – and thus more communicative – when discourse competence is growing.</jats:p>}},
  author       = {{Kern, Friederike and Boden, Ulrich and Nemeth, Anne and Koutalidis, Sofia and Abramov, Olga and Kopp, Stefan and Rohlfing, Katharina J.}},
  issn         = {{0305-0009}},
  journal      = {{Journal of Child Language}},
  number       = {{3}},
  pages        = {{656--680}},
  publisher    = {{Cambridge University Press (CUP)}},
  title        = {{{Preschool children’s discourse competence in different genres and how it relates to iconic gestures}}},
  doi          = {{10.1017/s030500092300065x}},
  volume       = {{51}},
  year         = {{2024}},
}

@article{51363,
  author       = {{Huybrechts, Yves and Schmitz, Sabine}},
  issn         = {{2211-2898}},
  journal      = {{bmgn — Low Countries Historical Review}},
  number       = {{1}},
  pages        = {{59--76}},
  publisher    = {{Royal Netherlands Historical Society}},
  title        = {{{Het verhaal van Vlaanderen. Analyse van het mediaformat en het geschiedverhaal}}},
  doi          = {{10.51769/bmgn-lchr.15333}},
  volume       = {{139}},
  year         = {{2024}},
}

@inproceedings{57609,
  author       = {{Tykhonenko, Valeriia and Tolksdorf, Nils Frederik and Rohlfing, Katharina}},
  booktitle    = {{Proceedings of the Annual Meeting of the Cognitive Science Society, 46}},
  title        = {{{How turn-timing can inform about becoming familiar with a task and its changes: a study of shy and less shy four-year-old children.}}},
  year         = {{2024}},
}

@techreport{56767,
  abstract     = {{Regulatorische Änderungen der vergangenen Jahre sowie die Umsetzung der „DAC 7“-EU‑Richtlinie haben dazu geführt, dass Tax Compliance Management Systeme (Tax CMS) zu einem zunehmend relevanten Faktor in deutschen Betriebsprüfungen avanciert sind. Unsere Interviewstudie, die sich auf Erfahrungen von Expertinnen und Experten aus Industrie, Handel und Steuerberatung stützt, zeigt, dass die Anzahl an Tax CMS in deutschen Unternehmen in den vergangenen Jahren gewachsen ist und insbesondere große Unternehmen mehrheitlich ein solches Kontrollsystem implementiert haben. Während aus Unternehmenssicht noch keine spürbaren Effekte auf die Betriebsprüfungsdauer, -umfang und -schwerpunkte sowie die Anzahl an Steuerstreitigkeiten und Höhe der Steuernachzahlungen feststellbar sind, nehmen die Befragten der steuerberatenden Berufe eine erste positive Entwicklung des Betriebsprüfungsklimas und damit einhergehend weniger Steuerstreitigkeiten sowie eine effizienzorientierte Verschiebung der Prüfungsschwerpunkte hin zu zunehmenden Prozessprüfungen wahr. Die Ergebnisse spiegeln Erfahrungen mit Tax CMS in Betriebsprüfungen wider und erlauben so Einblicke in die Nutzung, sowie Vor- und Nachteile dieser Systeme. So verdeutlichen die Ergebnisse etwa, dass Konkretisierungen der Vorschriften für den Aufbau und die Zertifizierung von Tax CMS sowie konkretere Rahmenbedingungen, die die Einbeziehung von Tax CMS in Betriebsprüfungen und daraus entstehende potentielle Betriebsprüfungserleichterungen verlässlich regeln, besonders wichtig sind. Die Einblicke dieser Studie bieten Orientierungspunkte für die Gestaltung der Nutzung von Tax CMS. Dies gilt insbesondere, da Tax CMS im Zuge der regulatorischen Änderungen und der wachsenden Anzahl implementierter Tax CMS zukünftig zunehmend eine relevante Rolle in Betriebsprüfungsprozessen in Deutschland spielen werden. }},
  author       = {{Schulz, Kim Alina and Sureth-Sloane, Caren}},
  title        = {{{Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4999404}},
  year         = {{2024}},
}

@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}},
}