@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}},
}

@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}},
}

@article{63500,
  abstract     = {{<jats:title>Abstract</jats:title>
          <jats:p>We prove various estimates for the asymptotics of counting functions associated to point sets of coherent frames and Riesz sequences. The obtained results recover the necessary density conditions for coherent frames and Riesz sequences for general unimodular amenable groups, while providing more precise estimates under additional localization conditions on the coherent system for groups of polynomial growth. 
</jats:p>}},
  author       = {{Papageorgiou, Efthymia and van Velthoven, Jordy Timo}},
  issn         = {{0373-3114}},
  journal      = {{Annali di Matematica Pura ed Applicata (1923 -)}},
  number       = {{4}},
  pages        = {{1469--1491}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Counting function estimates for coherent frames and Riesz sequences}}},
  doi          = {{10.1007/s10231-024-01535-y}},
  volume       = {{204}},
  year         = {{2024}},
}

@unpublished{66306,
  abstract     = {{Recently, several proofs of the Mason--Welsh conjecture for matroids have been found, which asserts the log-concavity of the sequence that counts independent sets of a given size. In this article we use the theory of Lorentzian polynomials, developed by Brändén and Huh, to prove a generalization of the Mason-Welsh conjecture to the context of valuated matroids. In fact, we provide a log-concavity result in the more general setting of valuated discrete polymatroids, or equivalently, M-convex functions. Our approach is via the construction of a generic extension of a valuated matroid or M-convex function, so that the bases of the extension are related to the independent sets of the original matroid. We also provide a similar log-concavity result for valuated bimatroids, which, we believe, might be of independent interest.}},
  author       = {{Giansiracusa, Jeffrey and Rincón, Felipe and Schleis, Victoria and Ulirsch, Martin}},
  booktitle    = {{arXiv:2407.05808}},
  title        = {{{Log-concavity for independent sets of valuated matroids}}},
  year         = {{2024}},
}

@unpublished{66305,
  abstract     = {{Motivated by the recent surge of interest in the geometry of hybrid spaces, we prove an Abel-Jacobi theorem for a metrized complex of Riemann surfaces, generalizing both the classical Abel-Jacobi theorem and its tropical analogue.}},
  author       = {{Hofmann, Maximilian C. E. and Ulirsch, Martin}},
  booktitle    = {{arXiv:2408.03851}},
  title        = {{{An Abel-Jacobi theorem for metrized complexes of Riemann surfaces}}},
  year         = {{2024}},
}

@inbook{60049,
  author       = {{de Gruisbourne, Birte}},
  booktitle    = {{The Science and Art of Simulation}},
  isbn         = {{9783031680571}},
  publisher    = {{Springer Nature Switzerland}},
  title        = {{{Emancipatory Data Literacy and the Value of Trust}}},
  doi          = {{10.1007/978-3-031-68058-8_15}},
  year         = {{2024}},
}

@inproceedings{66834,
  author       = {{Schott, Stefan and Fischer, Wolfram and Ponta, Serena Elisa and Klauke, Jonas and Bodden, Eric}},
  booktitle    = {{2024 IEEE International Conference on Software Maintenance and Evolution (ICSME)}},
  publisher    = {{IEEE}},
  title        = {{{Compilation of Commit Changes Within Java Source Code Repositories}}},
  doi          = {{10.1109/icsme58944.2024.00038}},
  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}},
}

@misc{62225,
  author       = {{Heinrichs, Ulrike}},
  booktitle    = {{Allgemeines Künstlerlexikon }},
  editor       = {{Beyer, Andreas and Savoy, Bénédicte and Tegethoff, Wolf}},
  publisher    = {{K. G. Saur}},
  title        = {{{Wikström, Emil}}},
  year         = {{2024}},
}

@inproceedings{63113,
  author       = {{Vogelsang, Christoph and Janzen, Thomas and Wotschel, Philipp and Grotegut, Lea}},
  location     = {{Universität Regensburg}},
  title        = {{{Simulationsbasierte Prüfung handlungsnaher Kompetenzen im Lehramtsstudium - Assessment Drives Learning}}},
  year         = {{2024}},
}

@article{57862,
  abstract     = {{The latest applications in ultrafast quantum metrology require bright, broadband bi-photon sources with one of the photons in the mid-infrared and the other in the visible to near infrared. However, existing sources based on bulk crystals are limited in brightness due to the short interaction length and only allow for limited dispersion engineering. Here, we present an integrated PDC source based on a Ti:LiNbO3 waveguide that generates broadband bi-photons with central wavelengths at 860 nm and 2800 nm. Their spectral bandwidth exceeds 25 THz and is achieved by simultaneous matching of the group velocities (GVs) and cancellation of GV dispersion for the signal and idler field. We provide an intuitive understanding of the process by studying our source’s behavior at different temperatures and pump wavelengths, which agrees well with simulations.}},
  author       = {{Roeder, Franz and Gnanavel, Abira and Pollmann, René and Brecht, Olga and Stefszky, Michael and Padberg, Laura and Eigner, Christof and Silberhorn, Christine and Brecht, Benjamin}},
  issn         = {{1367-2630}},
  journal      = {{New Journal of Physics}},
  number       = {{12}},
  publisher    = {{IOP Publishing}},
  title        = {{{Ultra-broadband non-degenerate guided-wave bi-photon source in the near and mid-infrared}}},
  doi          = {{10.1088/1367-2630/ad9f98}},
  volume       = {{26}},
  year         = {{2024}},
}

@inproceedings{66970,
  author       = {{Mukherjee, Sourav and Razmi, Nasrin and Dekorsy, Armin and Popovski, Petar and Matthiesen, Bho}},
  booktitle    = {{2024 IEEE 25th International Workshop on Signal Processing Advances in Wireless Communications (SPAWC)}},
  publisher    = {{IEEE}},
  title        = {{{Sparse Incremental Aggregation in Multi-Hop Federated Learning}}},
  doi          = {{10.1109/spawc60668.2024.10694443}},
  year         = {{2024}},
}

@inproceedings{66971,
  author       = {{Tuzi, Diego and Delamotte, Thomas and Röper, Maik and Schröder, Alea and Matthiesen, Bho and Knopp, Andreas}},
  booktitle    = {{2023 IEEE Future Networks World Forum (FNWF)}},
  publisher    = {{IEEE}},
  title        = {{{Multi-Beam Analysis of Satellite Swarm-Based Antenna Arrays for 6G Direct-to-Cell Connectivity}}},
  doi          = {{10.1109/fnwf58287.2023.10520637}},
  year         = {{2024}},
}

@inproceedings{66972,
  author       = {{Razmi, Nasrin and Matthiesen, Bho and Dekorsy, Armin and Popovski, Petar}},
  booktitle    = {{2023 IEEE Globecom Workshops (GC Wkshps)}},
  publisher    = {{IEEE}},
  title        = {{{Scheduling for On-Board Federated Learning with Satellite Clusters}}},
  doi          = {{10.1109/gcwkshps58843.2023.10465164}},
  year         = {{2024}},
}