@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' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4972829}}, 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 = {{{Tax Complexity and Tax Risk: The Role of Tax Employees}}}, doi = {{10.2139/ssrn.4888151}}, year = {{2024}}, } @inproceedings{65899, author = {{Breuing, Friederike}}, location = {{Bonn}}, title = {{{„Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen (…), die unterschiedliche Sprache“ – Prozesse interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms}}}, year = {{2024}}, } @inproceedings{65898, author = {{Breuing, Friederike}}, location = {{Paderborn}}, title = {{{VET innovation projects in Germany – Overview of and insights into a qualitative study on processes of inter-organisational cooperation}}}, year = {{2024}}, } @techreport{65911, author = {{Radermacher, Katharina and Schneider, Martin}}, title = {{{HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt e.V..}}}, year = {{2024}}, } @inproceedings{65923, author = {{Breuing, Friederike}}, location = {{Dresden}}, title = {{{Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms}}}, year = {{2024}}, } @inproceedings{53822, abstract = {{Piezoelektrische Keramiken finden sowohl in Sensoren als auch in Aktoren Anwendung. Bei Hochleistungs-Ultraschallanwendungen sind diese Komponenten erheblichen elektrischen und mechanischen Belastungen ausgesetzt, was zum Auftreten nichtlinearer Effekte führt. Um das nichtlineare Materialverhalten piezoelektrischer Keramiken zu charakterisieren, kann eine statische mechanische Last aufgebracht werden, die den mechanischen Arbeitspunkt verschiebt. Durch Variation dieser statischen mechanischen Belastung kann das lineare Verhalten in jedem Betriebspunkt charakterisiert werden, woraufhin die nichtlinearen Eigenschaften des Materials angenähert werden können. Allerdings ist die Sicherstellung einer homogenen mechanischen Last anspruchsvoll. Alternativ kann eine hydrostatische Belastung realisiert werden, indem die Probe in einen Behälter gegeben wird, der mit unter Druck stehendem Fluid gefüllt ist. Dadurch wird eine gleichmäßige Lastverteilung über die Oberfläche der Probe erreicht. In diesem Beitrag wird ein Versuchsaufbau zur Durchführung elektrischer Impedanzmessungen an piezoelektrischen Keramiken in einem Druckbehälter vorgestellt. Die Probe wird im Inneren des Druckbehälters elektrisch kontaktiert. Unter Verwendung von unter Druck stehendem Argon wird auf diese Weise die Messung der elektrischen Impedanz unter hydrostatischer Last von bis zu 200 bar ermöglicht. Anschließend wird ein inverses Verfahren angewendet, um die Materialparameter in Abhängigkeit von der aufgebrachten Last zu ermitteln.}}, author = {{Friesen, Olga and Pasha, Muhammad Ahsan and Schwengelbeck, Max and Claes, Leander and Baumhögger, Elmar and Henning, Bernd}}, booktitle = {{Fortschritte der Akustik - DAGA 2024}}, location = {{Hannover}}, pages = {{1117–1120}}, title = {{{Untersuchung piezoelektrischer Materialeigenschaften unter hydrostatischer Last}}}, year = {{2024}}, } @article{65861, abstract = {{The study examines whether the announcement and passing of the Corporate Sustainability Reporting Directive (CSRD) impacts the sustainability reporting of German firms. It sheds light on the interdependence of various actors, sectors and policy levels by examining how regulatory changes at the policy level affect the reporting practices of firms across multiple sectors. On the one hand, the scope of the CSRD is being extended, so that new firms falling within its scope may increase their voluntary sustainability reporting as part of the preparation process. On the other hand, the reporting requirements will be more stringent, so that firms currently under the mandate of the Non-Financial Reporting Directive (NFRD) may enhance their sustainability reporting disclosure practices in preparation for the CSRD. First, we find no increase in voluntary sustainability reporting by firms that are not under the scope of the NFRD but will be under the scope of the CSRD. Second, we find enhanced sustainability reporting practices by firms that are subject to the NFRD after the CSRD’s announcement and passing. This finding suggests that these firms begin to implement the new reporting requirements before the first reports are published in 2025. We illuminate the preparation for extensive reporting changes through sustainability reporting disclosure practices as an outcome of the preparation process. These changes may represent a high burden, particularly for firms with no previous experience of sustainability reporting.}}, author = {{Kosi, Urska and Relard, Paula}}, issn = {{2948-1627}}, journal = {{Sustainability Nexus Forum}}, number = {{1}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Are firms (getting) ready for the corporate sustainability reporting directive?}}}, doi = {{10.1007/s00550-024-00541-1}}, volume = {{32}}, year = {{2024}}, } @book{66055, abstract = {{This volume examines the Rabbinic, Qur’anic and Christian understandings of prophecy from a historical and comparative theological perspective. The Rabbinic perspectives on the phenomenon of prophecy are analyzed in their historical continuity and engagement with the theological traditions of Islam and Christianity. The examination of female prophecy also occupies a central place here. Similarly, several contributors describe the deep roots of Qur’anic prophetology in the Christian and Jewish traditions of Late Antiquity and the Arabic context. Finally, the anthology attempts to reflect on these different theological traditions of prophecy in the Christian, Jewish, and Qur’anic traditions from a comparative theological perspective and to discuss the possible theological significance of this phenomenon in the modern age. }}, editor = {{Ghaffar, Zishan and von Stosch, Klaus}}, isbn = {{9783657797264}}, issn = {{9783506797261}}, publisher = {{Brill | Schöningh}}, title = {{{Theology of Prophecy in Dialogue}}}, doi = {{https://doi.org/10.30965/9783657797264}}, volume = {{Volume 4}}, year = {{2024}}, } @inbook{66038, author = {{Topalovic, Elvira}}, booktitle = {{Die Bedeutung der Bildungssprache Deutsch in der Schule}}, editor = {{Lin-Klitzing, Susanne and Di Fuccia, David and Gaube, Thomas}}, isbn = {{978-3781526655}}, location = {{Berlin}}, pages = {{23 -- 39}}, publisher = {{Klinkhardt}}, title = {{{Sprachliche Bildung. Schulische, deutschdidaktische und bildungspolitische Perspektiven}}}, year = {{2024}}, } @inproceedings{34083, abstract = {{In the context of language learning, feedback comment generation is the task of generating hints or explanatory notes for learner texts that help understand why a part of text is erroneous. This paper presents our approach to the Feedback Comment Generation Shared Task, collocated with the 16th International Natural Language Generation Conference (INLG 2023). The approach augments the generation of feedback comments by a self-supervised identification of feedback types in a multitask-learning setting. Within the shared task, other approaches performed more effective, yet the combined modeling of feedback type classification and feedback comment generation is superior to performing feedback generation only.}}, author = {{Stahl, Maja and Wachsmuth, Henning}}, booktitle = {{Proceedings of the 16th International Natural Language Generation Conference}}, title = {{{Identifying Feedback Types to Augment Feedback Comment Generation}}}, year = {{2023}}, } @book{34544, abstract = {{Tax evasion, tax avoidance and tax resistance are widespread phenomena in political, economic, social and fiscal history from antiquity through medieval, early modern and modern times. Histories of Tax Evasion, Avoidance and Resistance shows how different groups and individuals around the globe have succeeded or failed in not paying their due taxes, whether in kind or in cash, on their properties or on their crops. It analyses how, throughout history, wealthy and poor taxpayers have tried to avoid or reduce their tax burden by negotiating with tax authorities, through practices of legal or illegal tax evasion, by filing lawsuits, seeking armed resistance or by migration, and how state authorities have dealt with such acts of claim making, defiance, open resistance or elusion. It fills an important research gap in tax history, addressing questions of tax morale and fairness, and how social and political inequality was negotiated through taxation. It gives rich insights into the development of citizen-state relationships throughout the course of history. The book comprises case studies from Ancient Athens, Roman Egypt, Medieval Europe, Early Modern Mexico, the Ottoman Empire, Nigeria under British colonial rule, the United Kingdom of the early 20th century, Greece during the Second World War, as well as West Germany, Switzerland, Sweden and the United States in the 20th century, including transnational entanglements in the world of late-modern offshore finance and taxation. The authors are experts in fiscal, economic, financial, legal, social and/or cultural history. The book is intended for students, researchers and scholars of economic and financial history, social and world history and political economy. The Open Access version of this book, available at www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Share Alike 4.0 license.}}, author = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}}, isbn = {{9781003333197}}, keywords = {{Tax History, Financial History}}, publisher = {{Routledge}}, title = {{{Histories of Tax Evasion, Avoidance and Resistance}}}, doi = {{10.4324/9781003333197}}, year = {{2023}}, } @inbook{34546, abstract = {{Jean Bodin's list on how the absolutist monarchical state could raise its revenue ranked taxation only in seventh place. From a modern legal perspective, taxes are compulsory transfers of resources that households and enterprises pay to one or several government bodies without receiving an individual, specific benefit in return. Historians have dealt with not paying taxes in various contexts, such as analysing tax resistance and tax resistance movements in history. Tax law is best understood as an outcome of long-term, often conflictual, negotiations and as an expression of specific political mentalities and ideologies. As a consequence, tax law and sometimes even the tax juridical system have a strongly politicised character. Loopholes in tax legislation that enable or facilitate avoidance or evasion can thus be regarded as a result of the interest-driven politics of parliamentary majorities, as the success of concerted lobby pressure.}}, author = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}}, booktitle = {{Histories of Tax Evasion, Avoidance and Resistance }}, editor = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}}, pages = {{1--15}}, publisher = {{Routledge}}, title = {{{ The Ability and Intention of Not Paying Taxes in History. Some Introductory Observations}}}, doi = {{10.4324/9781003333197}}, year = {{2023}}, } @inbook{34547, abstract = {{As a case study, this chapter examines two tax education films that were produced 11 years apart in the USA and Western Germany during and after World War II: “The New Spirit” and “Putzke wants to know”. In contrast to America's most popular cartoon character 11 years earlier, Erwin Putzke is in a terrible mood at the beginning of the short film “Putzke wants to know”. The family father and electrician with a workshop of his own is annoyed and upset by the duty of filling in his tax return, grumbling at his wife and daughter and even at their budgie. The film's tax morale message is conveyed to its audience against the backdrop of a sober post-war reality characterised by allied occupation and the Allies' say in West German tax policies during a period of laborious economic build-up after a lost war.}}, author = {{Schönhärl, Korinna}}, booktitle = {{Histories of Tax Evasion, Avoidance and Resistance}}, editor = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}}, pages = {{154--167}}, publisher = {{Routledge}}, title = {{{ How to Create a Taxpaying Spirit. A Transnational Examination of an US American and a Western German Tax Education Film in and after World War II}}}, doi = {{10.4324/9781003333197}}, year = {{2023}}, } @inproceedings{34880, author = {{Franke, Mario and Klingler, Florian and Sommer, Christoph}}, booktitle = {{IEEE Consumer Communications and Networking Conference (CCNC 2023), Track Communication and Applications for Connected and Autonomous Vehicles on Land, Water, and Sky}}, publisher = {{IEEE}}, title = {{{Addressing the Unbounded Latency of Best-Effort Device-to-Device Communication with Low Earth Orbit Satellite Support}}}, year = {{2023}}, } @inproceedings{34879, author = {{Hegde, Anupama and Delooz, Quentin and Mariyaklla, Chethan Lokesh and Festag, Andreas and Klingler, Florian}}, booktitle = {{IEEE Wireless Communications and Networking Conference (WCNC 2023), Track Emerging Technologies, Standards, and Applications}}, publisher = {{IEEE}}, title = {{{Radio Resource Allocation for Collective Perception in 5G-NR Vehicle-to-X Communication Systems}}}, year = {{2023}}, } @inproceedings{34878, author = {{Hardes, Tobias and Klingler, Florian and Sommer, Christoph}}, booktitle = {{IEEE Wireless Communications and Networking Conference (WCNC 2023), Track Emerging Technologies, Standards, and Applications}}, publisher = {{IEEE}}, title = {{{Improving Platooning Safety with Full Duplex Relaying and Beamforming}}}, year = {{2023}}, } @misc{33938, author = {{Famula, Marta}}, booktitle = {{Jahrbuch Forum Vormärz Forschung 2022. [in Vorbereitung]}}, publisher = {{Aisthesis}}, title = {{{Antonia Villinger: Dramen der Schwangerschaft. Friedrich Hebbels „Judith“, „Maria Magdalena“ und „Genoveva“. Baden-Baden: Ergon 2021}}}, year = {{2023}}, } @inbook{35319, author = {{Menzefricke, Jörn Steffen and Gabriel, Stefan and Gundlach, Thomas and Hobscheidt, Daniela and Kürpick, Christian and Schnasse, Felix and Scholtysik, Michel and Seif, Heiko and Koldewey, Christian and Dumitrescu, Roman}}, booktitle = {{ Digitalisierung. Fallstudien, Tools und Erkenntnisse für das digitale Zeitalter}}, editor = {{Schallmo, Daniel}}, isbn = {{9783658366339}}, issn = {{2569-2348}}, pages = {{375--408}}, publisher = {{Springer Fachmedien Wiesbaden}}, title = {{{Soziotechnisches Risikomanagement als Erfolgsfaktor für die Digitale Transformation}}}, doi = {{10.1007/978-3-658-36634-6_14}}, year = {{2023}}, } @article{21199, abstract = {{As in almost every other branch of science, the major advances in data science and machine learning have also resulted in significant improvements regarding the modeling and simulation of nonlinear dynamical systems. It is nowadays possible to make accurate medium to long-term predictions of highly complex systems such as the weather, the dynamics within a nuclear fusion reactor, of disease models or the stock market in a very efficient manner. In many cases, predictive methods are advertised to ultimately be useful for control, as the control of high-dimensional nonlinear systems is an engineering grand challenge with huge potential in areas such as clean and efficient energy production, or the development of advanced medical devices. However, the question of how to use a predictive model for control is often left unanswered due to the associated challenges, namely a significantly higher system complexity, the requirement of much larger data sets and an increased and often problem-specific modeling effort. To solve these issues, we present a universal framework (which we call QuaSiModO: Quantization-Simulation-Modeling-Optimization) to transform arbitrary predictive models into control systems and use them for feedback control. The advantages of our approach are a linear increase in data requirements with respect to the control dimension, performance guarantees that rely exclusively on the accuracy of the predictive model, and only little prior knowledge requirements in control theory to solve complex control problems. In particular the latter point is of key importance to enable a large number of researchers and practitioners to exploit the ever increasing capabilities of predictive models for control in a straight-forward and systematic fashion.}}, author = {{Peitz, Sebastian and Bieker, Katharina}}, journal = {{Automatica}}, publisher = {{Elsevier}}, title = {{{On the Universal Transformation of Data-Driven Models to Control Systems}}}, doi = {{10.1016/j.automatica.2022.110840}}, volume = {{149}}, year = {{2023}}, }