---
_id: '57575'
article_type: original
author:
- first_name: Felix
full_name: Beule, Felix
id: '66192'
last_name: Beule
- first_name: Dominik
full_name: Teutenberg, Dominik
id: '537'
last_name: Teutenberg
- first_name: Gerson
full_name: Meschut, Gerson
id: '32056'
last_name: Meschut
orcid: 0000-0002-2763-1246
citation:
ama: Beule F, Teutenberg D, Meschut G. Analysis of the anisotropic mechanical properties
of structural adhesive joints with curing-induced pre-deformations. Journal
of Adhesion Science and Technology. Published online 2024:1-20. doi:10.1080/01694243.2024.2427799
apa: Beule, F., Teutenberg, D., & Meschut, G. (2024). Analysis of the anisotropic
mechanical properties of structural adhesive joints with curing-induced pre-deformations.
Journal of Adhesion Science and Technology, 1–20. https://doi.org/10.1080/01694243.2024.2427799
bibtex: '@article{Beule_Teutenberg_Meschut_2024, title={Analysis of the anisotropic
mechanical properties of structural adhesive joints with curing-induced pre-deformations},
DOI={10.1080/01694243.2024.2427799},
journal={Journal of Adhesion Science and Technology}, publisher={Informa UK Limited},
author={Beule, Felix and Teutenberg, Dominik and Meschut, Gerson}, year={2024},
pages={1–20} }'
chicago: Beule, Felix, Dominik Teutenberg, and Gerson Meschut. “Analysis of the
Anisotropic Mechanical Properties of Structural Adhesive Joints with Curing-Induced
Pre-Deformations.” Journal of Adhesion Science and Technology, 2024, 1–20.
https://doi.org/10.1080/01694243.2024.2427799.
ieee: 'F. Beule, D. Teutenberg, and G. Meschut, “Analysis of the anisotropic mechanical
properties of structural adhesive joints with curing-induced pre-deformations,”
Journal of Adhesion Science and Technology, pp. 1–20, 2024, doi: 10.1080/01694243.2024.2427799.'
mla: Beule, Felix, et al. “Analysis of the Anisotropic Mechanical Properties of
Structural Adhesive Joints with Curing-Induced Pre-Deformations.” Journal of
Adhesion Science and Technology, Informa UK Limited, 2024, pp. 1–20, doi:10.1080/01694243.2024.2427799.
short: F. Beule, D. Teutenberg, G. Meschut, Journal of Adhesion Science and Technology
(2024) 1–20.
date_created: 2024-12-04T12:56:42Z
date_updated: 2024-12-04T12:59:08Z
department:
- _id: '157'
doi: 10.1080/01694243.2024.2427799
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.tandfonline.com/doi/full/10.1080/01694243.2024.2427799
oa: '1'
page: 1-20
publication: Journal of Adhesion Science and Technology
publication_identifier:
issn:
- 0169-4243
- 1568-5616
publication_status: published
publisher: Informa UK Limited
quality_controlled: '1'
status: public
title: Analysis of the anisotropic mechanical properties of structural adhesive joints
with curing-induced pre-deformations
type: journal_article
user_id: '66192'
year: '2024'
...
---
_id: '57582'
abstract:
- lang: eng
text: "We prove that the Patterson-Sullivan and Wigner distributions on the unit\r\nsphere
bundle of a convex-cocompact hyperbolic surface are asymptotically\r\nidentical.
This generalizes results in the compact case by\r\nAnantharaman-Zelditch and Hansen-Hilgert-Schr\\\"oder."
author:
- first_name: Benjamin
full_name: Delarue, Benjamin
last_name: Delarue
- first_name: Guendalina
full_name: Palmirotta, Guendalina
last_name: Palmirotta
citation:
ama: Delarue B, Palmirotta G. Patterson-Sullivan and Wigner distributions of convex-cocompact
hyperbolic surfaces. arXiv:241119782. Published online 2024.
apa: Delarue, B., & Palmirotta, G. (2024). Patterson-Sullivan and Wigner distributions
of convex-cocompact hyperbolic surfaces. In arXiv:2411.19782.
bibtex: '@article{Delarue_Palmirotta_2024, title={Patterson-Sullivan and Wigner
distributions of convex-cocompact hyperbolic surfaces}, journal={arXiv:2411.19782},
author={Delarue, Benjamin and Palmirotta, Guendalina}, year={2024} }'
chicago: Delarue, Benjamin, and Guendalina Palmirotta. “Patterson-Sullivan and Wigner
Distributions of Convex-Cocompact Hyperbolic Surfaces.” ArXiv:2411.19782,
2024.
ieee: B. Delarue and G. Palmirotta, “Patterson-Sullivan and Wigner distributions
of convex-cocompact hyperbolic surfaces,” arXiv:2411.19782. 2024.
mla: Delarue, Benjamin, and Guendalina Palmirotta. “Patterson-Sullivan and Wigner
Distributions of Convex-Cocompact Hyperbolic Surfaces.” ArXiv:2411.19782,
2024.
short: B. Delarue, G. Palmirotta, ArXiv:2411.19782 (2024).
date_created: 2024-12-04T16:28:05Z
date_updated: 2024-12-04T16:33:27Z
department:
- _id: '10'
- _id: '548'
external_id:
arxiv:
- '2411.19782'
language:
- iso: eng
project:
- _id: '356'
grant_number: '491392403'
name: 'TRR 358 - B02: TRR 358 - Spektraltheorie in höherem Rang und unendlichem
Volumen (Teilprojekt B02)'
publication: arXiv:2411.19782
status: public
title: Patterson-Sullivan and Wigner distributions of convex-cocompact hyperbolic
surfaces
type: preprint
user_id: '109467'
year: '2024'
...
---
_id: '57584'
abstract:
- lang: eng
text: There are numerous initiatives and lighthouse projects around Gaia-X
to create the basics of open, trustworthy data ecosystems. One of the challenges
in building these data ecosystems is to convince everyone involved of the advantages
of multilateral data sharing. A prerequisite is also a common understanding of
the rights of use and access to the data. Data sovereignty means that the data
provider decides which data with which usage and access rights he wants to make
accessible to which user group. Standardised digital representations by, for instance,
the Asset Administration Shell (AAS enable creation of such data ecosystems, interlinking
the physical and digital space. In the paper at hand, a conceptual approach named
Decide4Eco is presented with the aim to enable systematic and flexible decision-making
support for product planning and development concerning the sustainability of
a product and the entire value chain. Methods of sustainability assessment are
expanded to include predictive AI-based effects analyses.
author:
- first_name: Iris
full_name: Gräßler, Iris
id: '47565'
last_name: Gräßler
orcid: 0000-0001-5765-971X
- first_name: Jens
full_name: Pottebaum, Jens
id: '405'
last_name: Pottebaum
orcid: http://orcid.org/0000-0001-8778-2989
- first_name: Martin
full_name: Holland, Martin
last_name: Holland
- first_name: Dominik
full_name: Wiechel, Dominik
id: '67161'
last_name: Wiechel
- first_name: Thomas
full_name: Dickopf, Thomas
last_name: Dickopf
- first_name: Josip
full_name: Stjepandić, Josip
last_name: Stjepandić
citation:
ama: 'Gräßler I, Pottebaum J, Holland M, Wiechel D, Dickopf T, Stjepandić J. Leveraging
Data Ecosystems in Model-Based Systems Engineering for Ecological, Circular Added
Value. In: Stjepandic J, ed. Proceedings of the 31st ISTE International Conference
on Transdisciplinary Engineering. Vol 60. Advances in Transdisciplinary Engineering.
IOS Press; 2024:175-184. doi:10.3233/atde240858'
apa: Gräßler, I., Pottebaum, J., Holland, M., Wiechel, D., Dickopf, T., & Stjepandić,
J. (2024). Leveraging Data Ecosystems in Model-Based Systems Engineering for Ecological,
Circular Added Value. In J. Stjepandic (Ed.), Proceedings of the 31st ISTE
International Conference on Transdisciplinary Engineering (Vol. 60, pp. 175–184).
IOS Press. https://doi.org/10.3233/atde240858
bibtex: '@inproceedings{Gräßler_Pottebaum_Holland_Wiechel_Dickopf_Stjepandić_2024,
series={Advances in Transdisciplinary Engineering}, title={Leveraging Data Ecosystems
in Model-Based Systems Engineering for Ecological, Circular Added Value}, volume={60},
DOI={10.3233/atde240858}, booktitle={Proceedings
of the 31st ISTE International Conference on Transdisciplinary Engineering}, publisher={IOS
Press}, author={Gräßler, Iris and Pottebaum, Jens and Holland, Martin and Wiechel,
Dominik and Dickopf, Thomas and Stjepandić, Josip}, editor={Stjepandic, Josip},
year={2024}, pages={175–184}, collection={Advances in Transdisciplinary Engineering}
}'
chicago: Gräßler, Iris, Jens Pottebaum, Martin Holland, Dominik Wiechel, Thomas
Dickopf, and Josip Stjepandić. “Leveraging Data Ecosystems in Model-Based Systems
Engineering for Ecological, Circular Added Value.” In Proceedings of the 31st
ISTE International Conference on Transdisciplinary Engineering, edited by
Josip Stjepandic, 60:175–84. Advances in Transdisciplinary Engineering. IOS Press,
2024. https://doi.org/10.3233/atde240858.
ieee: 'I. Gräßler, J. Pottebaum, M. Holland, D. Wiechel, T. Dickopf, and J. Stjepandić,
“Leveraging Data Ecosystems in Model-Based Systems Engineering for Ecological,
Circular Added Value,” in Proceedings of the 31st ISTE International Conference
on Transdisciplinary Engineering, London, 2024, vol. 60, pp. 175–184, doi:
10.3233/atde240858.'
mla: Gräßler, Iris, et al. “Leveraging Data Ecosystems in Model-Based Systems Engineering
for Ecological, Circular Added Value.” Proceedings of the 31st ISTE International
Conference on Transdisciplinary Engineering, edited by Josip Stjepandic, vol.
60, IOS Press, 2024, pp. 175–84, doi:10.3233/atde240858.
short: 'I. Gräßler, J. Pottebaum, M. Holland, D. Wiechel, T. Dickopf, J. Stjepandić,
in: J. Stjepandic (Ed.), Proceedings of the 31st ISTE International Conference
on Transdisciplinary Engineering, IOS Press, 2024, pp. 175–184.'
conference:
end_date: 2024-07-11
location: London
name: 31st ISTE International Conference on Transdisciplinary Engineering
start_date: 2024-07-09
date_created: 2024-12-05T07:10:57Z
date_updated: 2024-12-05T07:17:50Z
department:
- _id: '152'
doi: 10.3233/atde240858
editor:
- first_name: Josip
full_name: Stjepandic, Josip
last_name: Stjepandic
has_accepted_license: '1'
intvolume: ' 60'
language:
- iso: eng
page: 175-184
publication: Proceedings of the 31st ISTE International Conference on Transdisciplinary
Engineering
publication_identifier:
isbn:
- '9781643685502'
issn:
- 2352-751X
- 2352-7528
publication_status: published
publisher: IOS Press
quality_controlled: '1'
series_title: Advances in Transdisciplinary Engineering
status: public
title: Leveraging Data Ecosystems in Model-Based Systems Engineering for Ecological,
Circular Added Value
type: conference
user_id: '405'
volume: 60
year: '2024'
...
---
_id: '57588'
abstract:
- lang: eng
text: Developing a curriculum provides a scientific community with a chance
to reflect on their own scientific discipline as well as their relationship with
others (e. g. other disciplines and civil society). How a disciplinary community
presents itself to others through education influences others’ perceptions and
understanding of science. Thus, communicating science through education reflects
back on scientific insights. The paper presents two traditions of curriculum development
and discusses how each of those traditions can incorporate aspects of such disciplinary
self-reflection. By formulating questions regarding the curriculum development
process as well as the structure of a curriculum, the article may serve as an
inspiration for the coordination of curriculum development processes aiming at
disciplinary self-reflection.
author:
- first_name: Tobias
full_name: Jenert, Tobias
id: '71994'
last_name: Jenert
orcid: ' https://orcid.org/0000-0001-9262-5646'
citation:
ama: 'Jenert T. Curriculumentwicklung als Impuls zur Positionierung der Disziplin:
ein institutionentheoretischer Blick. Erziehungswissenschaft. 2024;35(2-2024):43-51.
doi:10.3224/ezw.v35i2.05'
apa: 'Jenert, T. (2024). Curriculumentwicklung als Impuls zur Positionierung der
Disziplin: ein institutionentheoretischer Blick. Erziehungswissenschaft,
35(2–2024), 43–51. https://doi.org/10.3224/ezw.v35i2.05'
bibtex: '@article{Jenert_2024, title={Curriculumentwicklung als Impuls zur Positionierung
der Disziplin: ein institutionentheoretischer Blick}, volume={35}, DOI={10.3224/ezw.v35i2.05},
number={2–2024}, journal={Erziehungswissenschaft}, publisher={Verlag Barbara Budrich
GmbH}, author={Jenert, Tobias}, year={2024}, pages={43–51} }'
chicago: 'Jenert, Tobias. “Curriculumentwicklung Als Impuls Zur Positionierung Der
Disziplin: Ein Institutionentheoretischer Blick.” Erziehungswissenschaft
35, no. 2–2024 (2024): 43–51. https://doi.org/10.3224/ezw.v35i2.05.'
ieee: 'T. Jenert, “Curriculumentwicklung als Impuls zur Positionierung der Disziplin:
ein institutionentheoretischer Blick,” Erziehungswissenschaft, vol. 35,
no. 2–2024, pp. 43–51, 2024, doi: 10.3224/ezw.v35i2.05.'
mla: 'Jenert, Tobias. “Curriculumentwicklung Als Impuls Zur Positionierung Der Disziplin:
Ein Institutionentheoretischer Blick.” Erziehungswissenschaft, vol. 35,
no. 2–2024, Verlag Barbara Budrich GmbH, 2024, pp. 43–51, doi:10.3224/ezw.v35i2.05.'
short: T. Jenert, Erziehungswissenschaft 35 (2024) 43–51.
date_created: 2024-12-05T09:09:32Z
date_updated: 2024-12-05T09:11:29Z
doi: 10.3224/ezw.v35i2.05
intvolume: ' 35'
issue: 2-2024
keyword:
- Curriculum
- Erziehungswissenschaft
- DGfE
- Kerncurriculum
- Curriculum Studies
- Curriculumentwicklung
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.budrich-journals.de/index.php/ew/article/view/45032/38536
oa: '1'
page: 43-51
publication: Erziehungswissenschaft
publication_identifier:
issn:
- 0938-5363
- 1862-5231
publication_status: published
publisher: Verlag Barbara Budrich GmbH
quality_controlled: '1'
related_material:
link:
- relation: confirmation
url: https://www.budrich-journals.de/index.php/ew/article/view/45032
status: public
title: 'Curriculumentwicklung als Impuls zur Positionierung der Disziplin: ein institutionentheoretischer
Blick'
type: journal_article
user_id: '71994'
volume: 35
year: '2024'
...
---
_id: '57306'
author:
- first_name: Alexios
full_name: Stavroulakis, Alexios
last_name: Stavroulakis
- first_name: Despina
full_name: Dimelli, Despina
last_name: Dimelli
- first_name: Michail
full_name: Roumeliotis, Michail
last_name: Roumeliotis
- first_name: Aikaterini
full_name: Mania, Aikaterini
last_name: Mania
citation:
ama: 'Stavroulakis A, Dimelli D, Roumeliotis M, Mania A. An Augmented Reality System
Architecture for Flood Management. In: Proceedings of the 10th International
Conference on Geographical Information Systems Theory, Applications and Management.
SCITEPRESS - Science and Technology Publications; 2024. doi:10.5220/0012778800003696'
apa: Stavroulakis, A., Dimelli, D., Roumeliotis, M., & Mania, A. (2024). An
Augmented Reality System Architecture for Flood Management. Proceedings of
the 10th International Conference on Geographical Information Systems Theory,
Applications and Management. https://doi.org/10.5220/0012778800003696
bibtex: '@inproceedings{Stavroulakis_Dimelli_Roumeliotis_Mania_2024, title={An Augmented
Reality System Architecture for Flood Management}, DOI={10.5220/0012778800003696},
booktitle={Proceedings of the 10th International Conference on Geographical Information
Systems Theory, Applications and Management}, publisher={SCITEPRESS - Science
and Technology Publications}, author={Stavroulakis, Alexios and Dimelli, Despina
and Roumeliotis, Michail and Mania, Aikaterini}, year={2024} }'
chicago: Stavroulakis, Alexios, Despina Dimelli, Michail Roumeliotis, and Aikaterini
Mania. “An Augmented Reality System Architecture for Flood Management.” In Proceedings
of the 10th International Conference on Geographical Information Systems Theory,
Applications and Management. SCITEPRESS - Science and Technology Publications,
2024. https://doi.org/10.5220/0012778800003696.
ieee: 'A. Stavroulakis, D. Dimelli, M. Roumeliotis, and A. Mania, “An Augmented
Reality System Architecture for Flood Management,” 2024, doi: 10.5220/0012778800003696.'
mla: Stavroulakis, Alexios, et al. “An Augmented Reality System Architecture for
Flood Management.” Proceedings of the 10th International Conference on Geographical
Information Systems Theory, Applications and Management, SCITEPRESS - Science
and Technology Publications, 2024, doi:10.5220/0012778800003696.
short: 'A. Stavroulakis, D. Dimelli, M. Roumeliotis, A. Mania, in: Proceedings of
the 10th International Conference on Geographical Information Systems Theory,
Applications and Management, SCITEPRESS - Science and Technology Publications,
2024.'
date_created: 2024-11-21T10:20:34Z
date_updated: 2024-12-05T07:19:33Z
doi: 10.5220/0012778800003696
language:
- iso: eng
publication: Proceedings of the 10th International Conference on Geographical Information
Systems Theory, Applications and Management
publication_status: published
publisher: SCITEPRESS - Science and Technology Publications
status: public
title: An Augmented Reality System Architecture for Flood Management
type: conference
user_id: '405'
year: '2024'
...
---
_id: '53197'
abstract:
- lang: eng
text: This paper introduces the notion of locally algebraic representations and
corresponding sheaves in the context of the cohomology of arithmetic groups. These
representations are particularly relevant for studying integral structures and
special values of cohomological automorphic representations, as well as corresponding
period relations. We introduce and investigate related concepts such as locally
algebraic $(\lieg,K)$-modules and cohomological types of automorphic representations.
Applying the recently developed theory of tdos and twisted $\mathcal D$-modules,
we establish the existence of canonical global $1/N$-integral structures on spaces
of automorphic cusp forms. As an application, we define canonical periods attached
to regular algebraic automorphic representations, potentially related to the action
of Venkatesh's derived Hecke algebra on cuspidal cohomology.
author:
- first_name: Fabian
full_name: Januszewski, Fabian
id: '81636'
last_name: Januszewski
orcid: 0000-0002-3184-237X
citation:
ama: Januszewski F. Locally algebraic representations and integral structures on
the cohomology of arithmetic groups. arXiv:240403955. Published online
2024.
apa: Januszewski, F. (2024). Locally algebraic representations and integral structures
on the cohomology of arithmetic groups. In arXiv:2404.03955.
bibtex: '@article{Januszewski_2024, title={Locally algebraic representations and
integral structures on the cohomology of arithmetic groups}, journal={arXiv:2404.03955},
author={Januszewski, Fabian}, year={2024} }'
chicago: Januszewski, Fabian. “Locally Algebraic Representations and Integral Structures
on the Cohomology of Arithmetic Groups.” ArXiv:2404.03955, 2024.
ieee: F. Januszewski, “Locally algebraic representations and integral structures
on the cohomology of arithmetic groups,” arXiv:2404.03955. 2024.
mla: Januszewski, Fabian. “Locally Algebraic Representations and Integral Structures
on the Cohomology of Arithmetic Groups.” ArXiv:2404.03955, 2024.
short: F. Januszewski, ArXiv:2404.03955 (2024).
date_created: 2024-04-03T17:16:53Z
date_updated: 2024-12-06T13:02:43Z
language:
- iso: eng
page: '69'
publication: arXiv:2404.03955
status: public
title: Locally algebraic representations and integral structures on the cohomology
of arithmetic groups
type: preprint
user_id: '81636'
year: '2024'
...
---
_id: '57603'
author:
- first_name: Bettina
full_name: Chlond, Bettina
last_name: Chlond
- first_name: 'Timo '
full_name: 'Goeschl, Timo '
last_name: Goeschl
- first_name: Martin
full_name: Kesternich, Martin
id: '98922'
last_name: Kesternich
orcid: 0000-0002-0653-7680
- first_name: Madeline
full_name: Werthschulte, Madeline
last_name: Werthschulte
citation:
ama: 'Chlond B, Goeschl T, Kesternich M, Werthschulte M. Zielgruppengerichtete
Ausgestaltung von Förderprogrammen Führt Zum Erfolg: Was Uns Das Beispiel „Energieeffizienz
Für Alle“ Lehrt. ZEW Policy Brief 24-21; 2024.'
apa: 'Chlond, B., Goeschl, T., Kesternich, M., & Werthschulte, M. (2024). Zielgruppengerichtete
Ausgestaltung von Förderprogrammen führt zum Erfolg: Was uns das Beispiel „Energieeffizienz
für alle“ lehrt. ZEW Policy Brief 24-21.'
bibtex: '@book{Chlond_Goeschl_Kesternich_Werthschulte_2024, title={Zielgruppengerichtete
Ausgestaltung von Förderprogrammen führt zum Erfolg: Was uns das Beispiel „Energieeffizienz
für alle“ lehrt}, publisher={ZEW Policy Brief 24-21}, author={Chlond, Bettina
and Goeschl, Timo and Kesternich, Martin and Werthschulte, Madeline}, year={2024}
}'
chicago: 'Chlond, Bettina, Timo Goeschl, Martin Kesternich, and Madeline Werthschulte.
Zielgruppengerichtete Ausgestaltung von Förderprogrammen Führt Zum Erfolg:
Was Uns Das Beispiel „Energieeffizienz Für Alle“ Lehrt. ZEW Policy Brief 24-21,
2024.'
ieee: 'B. Chlond, T. Goeschl, M. Kesternich, and M. Werthschulte, Zielgruppengerichtete
Ausgestaltung von Förderprogrammen führt zum Erfolg: Was uns das Beispiel „Energieeffizienz
für alle“ lehrt. ZEW Policy Brief 24-21, 2024.'
mla: 'Chlond, Bettina, et al. Zielgruppengerichtete Ausgestaltung von Förderprogrammen
Führt Zum Erfolg: Was Uns Das Beispiel „Energieeffizienz Für Alle“ Lehrt.
ZEW Policy Brief 24-21, 2024.'
short: 'B. Chlond, T. Goeschl, M. Kesternich, M. Werthschulte, Zielgruppengerichtete
Ausgestaltung von Förderprogrammen Führt Zum Erfolg: Was Uns Das Beispiel „Energieeffizienz
Für Alle“ Lehrt, ZEW Policy Brief 24-21, 2024.'
date_created: 2024-12-05T16:40:24Z
date_updated: 2024-12-05T16:41:28Z
language:
- iso: eng
main_file_link:
- url: https://ftp.zew.de/pub/zew-docs/policybrief/de/pb21-24.pdf?_gl=1*1wpuwy7*_ga*ODkzMjA1NDQuMTcxODc4MzUwOQ..*_ga_KFD4G5CY27*MTczMzQxNjM4Mi4xNDUuMS4xNzMzNDE2NzM3LjAuMC4w
publisher: ZEW Policy Brief 24-21
status: public
title: 'Zielgruppengerichtete Ausgestaltung von Förderprogrammen führt zum Erfolg:
Was uns das Beispiel „Energieeffizienz für alle“ lehrt'
type: working_paper
user_id: '98922'
year: '2024'
...
---
_id: '57608'
abstract:
- lang: eng
text: "Abstract\r\n\t\t\t\tThe gesture-as-simulated-action
framework explains the occurrence of iconic gestures. Accordingly, simulated\r\n\t\t\t\t\tvisual
imagery gives rise to observer-viewpoint, whereas simulated motor imagery gives
rise to character-viewpoint gestures.\r\n\t\t\t\t\tBecause little is known about
whether this relationship is either the product of becoming a competent speaker
in different\r\n\t\t\t\t\tcommunicative tasks or exists from an early age, we
investigated 4-year-olds. In the first session, 55 children performed three\r\n\t\t\t\t\tdifferent
communicative tasks. In the second session, we administered a SON-R non-verbal
intelligence test to assess children’s\r\n\t\t\t\t\tcognitive abilities. Results
revealed a strong association between the frequency with which children used observer-viewpoints\r\n\t\t\t\t\tgestures
and their scores in visual processing abilities. Because the association between
gestures and visuospatial cognitive\r\n\t\t\t\t\tabilities was found across three
communicative tasks, we can propose that it is a general ability rather than a
phenomenon of\r\n\t\t\t\t\ttask-specific discourse competence. We discuss these
findings in terms of gestural threshold and cognitive offloading."
author:
- first_name: Ulrich J.
full_name: Boden, Ulrich J.
last_name: Boden
- first_name: Friederike
full_name: Kern, Friederike
last_name: Kern
- first_name: Sofia
full_name: Koutalidis, Sofia
last_name: Koutalidis
- first_name: Olga
full_name: Abramov, Olga
last_name: Abramov
- first_name: Anne
full_name: Nemeth, Anne
last_name: Nemeth
- first_name: Stefan
full_name: Kopp, Stefan
last_name: Kopp
- first_name: Katharina J.
full_name: Rohlfing, Katharina J.
last_name: Rohlfing
citation:
ama: "Boden UJ, Kern F, Koutalidis S, et al. Four-year-olds’ visuospatial cognitive
abilities and their relation to observer‑viewpoint gestures across three \tcommunicative
tasks. Pragmatics & Cognition. 2024;31(1):49-96. doi:10.1075/pc.00040.roh"
apa: "Boden, U. J., Kern, F., Koutalidis, S., Abramov, O., Nemeth, A., Kopp, S.,
& Rohlfing, K. J. (2024). Four-year-olds’ visuospatial cognitive abilities
and their relation to observer‑viewpoint gestures across three \tcommunicative
tasks. Pragmatics & Cognition, 31(1), 49–96. https://doi.org/10.1075/pc.00040.roh"
bibtex: "@article{Boden_Kern_Koutalidis_Abramov_Nemeth_Kopp_Rohlfing_2024, title={Four-year-olds’
visuospatial cognitive abilities and their relation to observer‑viewpoint gestures
across three \tcommunicative tasks}, volume={31}, DOI={10.1075/pc.00040.roh},
number={1}, journal={Pragmatics & Cognition}, publisher={John Benjamins Publishing
Company}, author={Boden, Ulrich J. and Kern, Friederike and Koutalidis, Sofia
and Abramov, Olga and Nemeth, Anne and Kopp, Stefan and Rohlfing, Katharina J.},
year={2024}, pages={49–96} }"
chicago: "Boden, Ulrich J., Friederike Kern, Sofia Koutalidis, Olga Abramov, Anne
Nemeth, Stefan Kopp, and Katharina J. Rohlfing. “Four-Year-Olds’ Visuospatial
Cognitive Abilities and Their Relation to Observer‑viewpoint Gestures across Three
\tcommunicative Tasks.” Pragmatics & Cognition 31, no. 1 (2024):
49–96. https://doi.org/10.1075/pc.00040.roh."
ieee: "U. J. Boden et al., “Four-year-olds’ visuospatial cognitive abilities
and their relation to observer‑viewpoint gestures across three \tcommunicative
tasks,” Pragmatics & Cognition, vol. 31, no. 1, pp. 49–96, 2024, doi:
10.1075/pc.00040.roh."
mla: "Boden, Ulrich J., et al. “Four-Year-Olds’ Visuospatial Cognitive Abilities
and Their Relation to Observer‑viewpoint Gestures across Three \tcommunicative
Tasks.” Pragmatics & Cognition, vol. 31, no. 1, John Benjamins Publishing
Company, 2024, pp. 49–96, doi:10.1075/pc.00040.roh."
short: U.J. Boden, F. Kern, S. Koutalidis, O. Abramov, A. Nemeth, S. Kopp, K.J.
Rohlfing, Pragmatics & Cognition 31 (2024) 49–96.
date_created: 2024-12-07T04:19:15Z
date_updated: 2024-12-07T04:21:57Z
doi: 10.1075/pc.00040.roh
intvolume: ' 31'
issue: '1'
language:
- iso: eng
page: 49-96
publication: Pragmatics & Cognition
publication_identifier:
issn:
- 0929-0907
- 1569-9943
publication_status: published
publisher: John Benjamins Publishing Company
status: public
title: "Four-year-olds’ visuospatial cognitive abilities and their relation to observer‑viewpoint
gestures across three\t\t\t\t\tcommunicative tasks"
type: journal_article
user_id: '50352'
volume: 31
year: '2024'
...
---
_id: '57607'
abstract:
- lang: eng
text: AbstractBased 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.
author:
- first_name: Friederike
full_name: Kern, Friederike
last_name: Kern
- first_name: Ulrich
full_name: Boden, Ulrich
last_name: Boden
- first_name: Anne
full_name: Nemeth, Anne
last_name: Nemeth
- first_name: Sofia
full_name: Koutalidis, Sofia
last_name: Koutalidis
- first_name: Olga
full_name: Abramov, Olga
last_name: Abramov
- first_name: Stefan
full_name: Kopp, Stefan
last_name: Kopp
- first_name: Katharina J.
full_name: Rohlfing, Katharina J.
last_name: Rohlfing
citation:
ama: Kern F, Boden U, Nemeth A, et al. Preschool children’s discourse competence
in different genres and how it relates to iconic gestures. Journal of Child
Language. 2024;51(3):656-680. doi:10.1017/s030500092300065x
apa: Kern, F., Boden, U., Nemeth, A., Koutalidis, S., Abramov, O., Kopp, S., &
Rohlfing, K. J. (2024). Preschool children’s discourse competence in different
genres and how it relates to iconic gestures. Journal of Child Language,
51(3), 656–680. https://doi.org/10.1017/s030500092300065x
bibtex: '@article{Kern_Boden_Nemeth_Koutalidis_Abramov_Kopp_Rohlfing_2024, title={Preschool
children’s discourse competence in different genres and how it relates to iconic
gestures}, volume={51}, DOI={10.1017/s030500092300065x},
number={3}, journal={Journal of Child Language}, publisher={Cambridge University
Press (CUP)}, author={Kern, Friederike and Boden, Ulrich and Nemeth, Anne and
Koutalidis, Sofia and Abramov, Olga and Kopp, Stefan and Rohlfing, Katharina J.},
year={2024}, pages={656–680} }'
chicago: 'Kern, Friederike, Ulrich Boden, Anne Nemeth, Sofia Koutalidis, Olga Abramov,
Stefan Kopp, and Katharina J. Rohlfing. “Preschool Children’s Discourse Competence
in Different Genres and How It Relates to Iconic Gestures.” Journal of Child
Language 51, no. 3 (2024): 656–80. https://doi.org/10.1017/s030500092300065x.'
ieee: 'F. Kern et al., “Preschool children’s discourse competence in different
genres and how it relates to iconic gestures,” Journal of Child Language,
vol. 51, no. 3, pp. 656–680, 2024, doi: 10.1017/s030500092300065x.'
mla: Kern, Friederike, et al. “Preschool Children’s Discourse Competence in Different
Genres and How It Relates to Iconic Gestures.” Journal of Child Language,
vol. 51, no. 3, Cambridge University Press (CUP), 2024, pp. 656–80, doi:10.1017/s030500092300065x.
short: F. Kern, U. Boden, A. Nemeth, S. Koutalidis, O. Abramov, S. Kopp, K.J. Rohlfing,
Journal of Child Language 51 (2024) 656–680.
date_created: 2024-12-07T04:16:50Z
date_updated: 2024-12-07T04:21:12Z
doi: 10.1017/s030500092300065x
intvolume: ' 51'
issue: '3'
language:
- iso: eng
page: 656-680
publication: Journal of Child Language
publication_identifier:
issn:
- 0305-0009
- 1469-7602
publication_status: published
publisher: Cambridge University Press (CUP)
status: public
title: Preschool children’s discourse competence in different genres and how it relates
to iconic gestures
type: journal_article
user_id: '50352'
volume: 51
year: '2024'
...
---
_id: '51363'
author:
- first_name: Yves
full_name: Huybrechts, Yves
id: '78579'
last_name: Huybrechts
orcid: 0009-0009-2166-9794
- first_name: Sabine
full_name: Schmitz, Sabine
id: '21675'
last_name: Schmitz
citation:
ama: Huybrechts Y, Schmitz S. Het verhaal van Vlaanderen. Analyse van het mediaformat
en het geschiedverhaal. bmgn — Low Countries Historical Review. 2024;139(1):59-76.
doi:10.51769/bmgn-lchr.15333
apa: Huybrechts, Y., & Schmitz, S. (2024). Het verhaal van Vlaanderen. Analyse
van het mediaformat en het geschiedverhaal. bmgn — Low Countries Historical
Review, 139(1), 59–76. https://doi.org/10.51769/bmgn-lchr.15333
bibtex: '@article{Huybrechts_Schmitz_2024, title={Het verhaal van Vlaanderen. Analyse
van het mediaformat en het geschiedverhaal}, volume={139}, DOI={10.51769/bmgn-lchr.15333},
number={1}, journal={bmgn — Low Countries Historical Review}, publisher={Royal
Netherlands Historical Society}, author={Huybrechts, Yves and Schmitz, Sabine},
year={2024}, pages={59–76} }'
chicago: 'Huybrechts, Yves, and Sabine Schmitz. “Het verhaal van Vlaanderen. Analyse
van het mediaformat en het geschiedverhaal.” bmgn — Low Countries Historical
Review 139, no. 1 (2024): 59–76. https://doi.org/10.51769/bmgn-lchr.15333.'
ieee: 'Y. Huybrechts and S. Schmitz, “Het verhaal van Vlaanderen. Analyse van het
mediaformat en het geschiedverhaal,” bmgn — Low Countries Historical Review,
vol. 139, no. 1, pp. 59–76, 2024, doi: 10.51769/bmgn-lchr.15333.'
mla: Huybrechts, Yves, and Sabine Schmitz. “Het verhaal van Vlaanderen. Analyse
van het mediaformat en het geschiedverhaal.” bmgn — Low Countries Historical
Review, vol. 139, no. 1, Royal Netherlands Historical Society, 2024, pp. 59–76,
doi:10.51769/bmgn-lchr.15333.
short: Y. Huybrechts, S. Schmitz, bmgn — Low Countries Historical Review 139 (2024)
59–76.
date_created: 2024-02-17T12:47:48Z
date_updated: 2024-12-06T16:03:38Z
department:
- _id: '6'
doi: 10.51769/bmgn-lchr.15333
intvolume: ' 139'
issue: '1'
language:
- iso: dut
page: 59-76
publication: bmgn — Low Countries Historical Review
publication_identifier:
eissn:
- 2211-2898
publication_status: published
publisher: Royal Netherlands Historical Society
status: public
title: Het verhaal van Vlaanderen. Analyse van het mediaformat en het geschiedverhaal
type: journal_article
user_id: '78579'
volume: 139
year: '2024'
...
---
_id: '57609'
author:
- first_name: Valeriia
full_name: Tykhonenko, Valeriia
last_name: Tykhonenko
- first_name: Nils Frederik
full_name: Tolksdorf, Nils Frederik
id: '43289'
last_name: Tolksdorf
orcid: 0000-0001-6093-1219
- first_name: Katharina
full_name: Rohlfing, Katharina
id: '50352'
last_name: Rohlfing
citation:
ama: 'Tykhonenko V, Tolksdorf NF, Rohlfing K. 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. In: Proceedings of the Annual Meeting of the Cognitive Science Society,
46. ; 2024.'
apa: 'Tykhonenko, V., Tolksdorf, N. F., & Rohlfing, K. (2024). 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. Proceedings of the Annual Meeting of the
Cognitive Science Society, 46.'
bibtex: '@inproceedings{Tykhonenko_Tolksdorf_Rohlfing_2024, 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.}, booktitle={Proceedings of the Annual Meeting
of the Cognitive Science Society, 46}, author={Tykhonenko, Valeriia and Tolksdorf,
Nils Frederik and Rohlfing, Katharina}, year={2024} }'
chicago: 'Tykhonenko, Valeriia, Nils Frederik Tolksdorf, and Katharina Rohlfing.
“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.” In Proceedings of the
Annual Meeting of the Cognitive Science Society, 46, 2024.'
ieee: 'V. Tykhonenko, N. F. Tolksdorf, and K. Rohlfing, “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.,” 2024.'
mla: 'Tykhonenko, Valeriia, et al. “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.”
Proceedings of the Annual Meeting of the Cognitive Science Society, 46,
2024.'
short: 'V. Tykhonenko, N.F. Tolksdorf, K. Rohlfing, in: Proceedings of the Annual
Meeting of the Cognitive Science Society, 46, 2024.'
date_created: 2024-12-07T04:27:36Z
date_updated: 2024-12-07T04:27:45Z
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://escholarship.org/uc/item/26b984sz
oa: '1'
publication: Proceedings of the Annual Meeting of the Cognitive Science Society, 46
status: public
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.'
type: conference
user_id: '50352'
year: '2024'
...
---
_id: '56767'
abstract:
- lang: ger
text: '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:
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4999404
apa: Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.
https://dx.doi.org/10.2139/ssrn.4999404
bibtex: '@book{Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 161}, title={Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, DOI={https://dx.doi.org/10.2139/ssrn.4999404},
author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 161} }'
chicago: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.
TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. https://dx.doi.org/10.2139/ssrn.4999404.
ieee: K. A. Schulz and C. Sureth-Sloane, Tax Compliance Management Systeme in
deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024,
doi:https://dx.doi.org/10.2139/ssrn.4999404.
short: K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.
date_created: 2024-10-28T13:50:19Z
date_updated: 2024-12-07T14:10:18Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4999404
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 161
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
praktischer Erfahrungen
type: working_paper
user_id: '530'
year: '2024'
...
---
_id: '49873'
abstract:
- lang: eng
text: 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:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Giese H, Koch R, Sureth-Sloane C. Where to Locate Tax Employees? The Role
of Tax Complexity and Tax Risk Implications.; 2024. doi:10.2139/ssrn.4888151
apa: Giese, H., Koch, R., & Sureth-Sloane, C. (2024). Where to Locate Tax
Employees? The Role of Tax Complexity and Tax Risk Implications. https://doi.org/10.2139/ssrn.4888151
bibtex: '@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 149}, title={Where to Locate Tax Employees? The Role
of Tax Complexity and Tax Risk Implications}, DOI={10.2139/ssrn.4888151},
author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 149}
}'
chicago: Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Where to Locate
Tax Employees? The Role of Tax Complexity and Tax Risk Implications. TRR 266
Accounting for Transparency Working Paper Series No. 149, 2024. https://doi.org/10.2139/ssrn.4888151.
ieee: H. Giese, R. Koch, and C. Sureth-Sloane, Where to Locate Tax Employees?
The Role of Tax Complexity and Tax Risk Implications. 2024.
mla: Giese, Henning, et al. Where to Locate Tax Employees? The Role of Tax Complexity
and Tax Risk Implications. 2024, doi:10.2139/ssrn.4888151.
short: H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role
of Tax Complexity and Tax Risk Implications, 2024.
date_created: 2023-12-19T13:22:08Z
date_updated: 2024-12-07T14:13:15Z
department:
- _id: '187'
doi: 10.2139/ssrn.4888151
keyword:
- tax complexity
- tax complexity cost
- tax department
- tax employees
- tax risk
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 149
status: public
title: Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications
type: working_paper
user_id: '530'
year: '2024'
...
---
_id: '56727'
author:
- first_name: Isabell
full_name: Euler, Isabell
last_name: Euler
- first_name: Simon
full_name: Harst, Simon
last_name: Harst
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Johannes
full_name: Voget, Johannes
last_name: Voget
citation:
ama: Euler I, Harst S, Schanz D, Sureth-Sloane C, Voget J. Tax Complexity and
Foreign Direct Investment.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4990616
apa: Euler, I., Harst, S., Schanz, D., Sureth-Sloane, C., & Voget, J. (2024).
Tax Complexity and Foreign Direct Investment. https://dx.doi.org/10.2139/ssrn.4990616
bibtex: '@book{Euler_Harst_Schanz_Sureth-Sloane_Voget_2024, series={TRR 266 Accounting
for Transparency Working Paper Series No. 160}, title={Tax Complexity and Foreign
Direct Investment}, DOI={https://dx.doi.org/10.2139/ssrn.4990616},
author={Euler, Isabell and Harst, Simon and Schanz, Deborah and Sureth-Sloane,
Caren and Voget, Johannes}, year={2024}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 160} }'
chicago: Euler, Isabell, Simon Harst, Deborah Schanz, Caren Sureth-Sloane, and Johannes
Voget. Tax Complexity and Foreign Direct Investment. TRR 266 Accounting
for Transparency Working Paper Series No. 160, 2024. https://dx.doi.org/10.2139/ssrn.4990616.
ieee: I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, and J. Voget, Tax Complexity
and Foreign Direct Investment. 2024.
mla: Euler, Isabell, et al. Tax Complexity and Foreign Direct Investment.
2024, doi:https://dx.doi.org/10.2139/ssrn.4990616.
short: I. Euler, S. Harst, D. Schanz, C. Sureth-Sloane, J. Voget, Tax Complexity
and Foreign Direct Investment, 2024.
date_created: 2024-10-23T09:21:01Z
date_updated: 2024-12-07T14:12:52Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4990616
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4990616
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 160
status: public
title: Tax Complexity and Foreign Direct Investment
type: working_paper
user_id: '530'
year: '2024'
...
---
_id: '54530'
author:
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer und Wirtschaft.
2024;101(4):335-353.
apa: Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. Steuer
und Wirtschaft, 101(4), 335–353.
bibtex: '@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101},
number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane,
Caren}, year={2024}, pages={335–353} }'
chicago: 'Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.”
Steuer und Wirtschaft 101, no. 4 (2024): 335–53.'
ieee: K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” Steuer und Wirtschaft,
vol. 101, no. 4, pp. 335–353, 2024.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” Steuer
und Wirtschaft, vol. 101, no. 4, 2024, pp. 335–53.
short: K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.
date_created: 2024-05-31T10:04:36Z
date_updated: 2024-12-07T14:07:10Z
department:
- _id: '187'
intvolume: ' 101'
issue: '4'
language:
- iso: ger
page: 335-353
publication: Steuer und Wirtschaft
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
praktischer Erfahrungen
type: journal_article
user_id: '530'
volume: 101
year: '2024'
...
---
_id: '57611'
abstract:
- lang: eng
text: AbstractThis 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.
author:
- first_name: Jannis
full_name: Bischof, Jannis
last_name: Bischof
- first_name: Joachim
full_name: Gassen, Joachim
last_name: Gassen
- first_name: Anna
full_name: Rohlfing-Bastian, Anna
last_name: Rohlfing-Bastian
- first_name: Davud
full_name: Rostam-Afschar, Davud
last_name: Rostam-Afschar
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: 'Bischof J, Gassen J, Rohlfing-Bastian A, Rostam-Afschar D, Sureth-Sloane C.
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting. Schmalenbach Journal of Business Research. 2024;https://doi.org/10.1007/s41471-024-00200-7.
doi:10.1007/s41471-024-00200-7'
apa: 'Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., & Sureth-Sloane,
C. (2024). Accounting for Transparency: a Framework and Three Applications in
Tax, Managerial, and Financial Accounting. Schmalenbach Journal of Business
Research, https://doi.org/10.1007/s41471-024-00200-7. https://doi.org/10.1007/s41471-024-00200-7'
bibtex: '@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024,
title={Accounting for Transparency: a Framework and Three Applications in Tax,
Managerial, and Financial Accounting}, volume={https://doi.org/10.1007/s41471-024-00200-7},
DOI={10.1007/s41471-024-00200-7},
journal={Schmalenbach Journal of Business Research}, publisher={Springer Science
and Business Media LLC}, author={Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian,
Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}, year={2024} }'
chicago: 'Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar,
and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications
in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business
Research https://doi.org/10.1007/s41471-024-00200-7 (2024). https://doi.org/10.1007/s41471-024-00200-7.'
ieee: 'J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane,
“Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting,” Schmalenbach Journal of Business Research, vol.
https://doi.org/10.1007/s41471-024-00200-7, 2024, doi: 10.1007/s41471-024-00200-7.'
mla: 'Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three
Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal
of Business Research, vol. https://doi.org/10.1007/s41471-024-00200-7, Springer
Science and Business Media LLC, 2024, doi:10.1007/s41471-024-00200-7.'
short: J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane,
Schmalenbach Journal of Business Research https://doi.org/10.1007/s41471-024-00200-7
(2024).
date_created: 2024-12-07T14:24:11Z
date_updated: 2024-12-07T14:30:20Z
doi: 10.1007/s41471-024-00200-7
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.1007/s41471-024-00200-7
oa: '1'
publication: Schmalenbach Journal of Business Research
publication_identifier:
issn:
- 0341-2687
- 2366-6153
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting'
type: journal_article
user_id: '530'
volume: https://doi.org/10.1007/s41471-024-00200-7
year: '2024'
...
---
_id: '57329'
author:
- first_name: Gabriella
full_name: Casalino, Gabriella
last_name: Casalino
- first_name: Giovanna
full_name: Castellano, Giovanna
last_name: Castellano
- first_name: Olgierd
full_name: Hryniewicz, Olgierd
last_name: Hryniewicz
- first_name: Daniel
full_name: Leite, Daniel
last_name: Leite
- first_name: Karol
full_name: Opara, Karol
last_name: Opara
- first_name: Weronika
full_name: Radziszewska, Weronika
last_name: Radziszewska
- first_name: Katarzyna
full_name: Kaczmarek-Majer, Katarzyna
last_name: Kaczmarek-Majer
citation:
ama: 'Casalino G, Castellano G, Hryniewicz O, et al. Semi-supervised vs. supervised
learning for mental health monitoring: A case study on bipolar disorder. International
Journal of Applied Mathematics and Computer Science. 2024;33(3). doi:10.34768/amcs-2023-0030'
apa: 'Casalino, G., Castellano, G., Hryniewicz, O., Leite, D., Opara, K., Radziszewska,
W., & Kaczmarek-Majer, K. (2024). Semi-supervised vs. supervised learning
for mental health monitoring: A case study on bipolar disorder. International
Journal of Applied Mathematics and Computer Science, 33(3). https://doi.org/10.34768/amcs-2023-0030'
bibtex: '@article{Casalino_Castellano_Hryniewicz_Leite_Opara_Radziszewska_Kaczmarek-Majer_2024,
title={Semi-supervised vs. supervised learning for mental health monitoring: A
case study on bipolar disorder}, volume={33}, DOI={10.34768/amcs-2023-0030},
number={3}, journal={International Journal of Applied Mathematics and Computer
Science}, publisher={University of Zielona Góra, Poland}, author={Casalino, Gabriella
and Castellano, Giovanna and Hryniewicz, Olgierd and Leite, Daniel and Opara,
Karol and Radziszewska, Weronika and Kaczmarek-Majer, Katarzyna}, year={2024}
}'
chicago: 'Casalino, Gabriella, Giovanna Castellano, Olgierd Hryniewicz, Daniel Leite,
Karol Opara, Weronika Radziszewska, and Katarzyna Kaczmarek-Majer. “Semi-Supervised
vs. Supervised Learning for Mental Health Monitoring: A Case Study on Bipolar
Disorder.” International Journal of Applied Mathematics and Computer Science
33, no. 3 (2024). https://doi.org/10.34768/amcs-2023-0030.'
ieee: 'G. Casalino et al., “Semi-supervised vs. supervised learning for mental
health monitoring: A case study on bipolar disorder,” International Journal
of Applied Mathematics and Computer Science, vol. 33, no. 3, 2024, doi: 10.34768/amcs-2023-0030.'
mla: 'Casalino, Gabriella, et al. “Semi-Supervised vs. Supervised Learning for Mental
Health Monitoring: A Case Study on Bipolar Disorder.” International Journal
of Applied Mathematics and Computer Science, vol. 33, no. 3, University of
Zielona Góra, Poland, 2024, doi:10.34768/amcs-2023-0030.'
short: G. Casalino, G. Castellano, O. Hryniewicz, D. Leite, K. Opara, W. Radziszewska,
K. Kaczmarek-Majer, International Journal of Applied Mathematics and Computer
Science 33 (2024).
date_created: 2024-11-22T13:23:14Z
date_updated: 2024-12-07T17:00:11Z
doi: 10.34768/amcs-2023-0030
intvolume: ' 33'
issue: '3'
language:
- iso: eng
publication: International Journal of Applied Mathematics and Computer Science
publication_identifier:
issn:
- 1641-876X
- 2083-8492
publication_status: published
publisher: University of Zielona Góra, Poland
status: public
title: 'Semi-supervised vs. supervised learning for mental health monitoring: A case
study on bipolar disorder'
type: journal_article
user_id: '103844'
volume: 33
year: '2024'
...
---
_id: '57325'
article_number: '109205'
author:
- first_name: Daniel
full_name: Leite, Daniel
last_name: Leite
- first_name: Gabriella
full_name: Casalino, Gabriella
last_name: Casalino
- first_name: Katarzyna
full_name: Kaczmarek-Majer, Katarzyna
last_name: Kaczmarek-Majer
- first_name: Giovanna
full_name: Castellano, Giovanna
last_name: Castellano
citation:
ama: 'Leite D, Casalino G, Kaczmarek-Majer K, Castellano G. Incremental learning
and granular computing from evolving data streams: An application to speech-based
bipolar disorder diagnosis. Fuzzy Sets and Systems. 2024;500. doi:10.1016/j.fss.2024.109205'
apa: 'Leite, D., Casalino, G., Kaczmarek-Majer, K., & Castellano, G. (2024).
Incremental learning and granular computing from evolving data streams: An application
to speech-based bipolar disorder diagnosis. Fuzzy Sets and Systems, 500,
Article 109205. https://doi.org/10.1016/j.fss.2024.109205'
bibtex: '@article{Leite_Casalino_Kaczmarek-Majer_Castellano_2024, title={Incremental
learning and granular computing from evolving data streams: An application to
speech-based bipolar disorder diagnosis}, volume={500}, DOI={10.1016/j.fss.2024.109205},
number={109205}, journal={Fuzzy Sets and Systems}, publisher={Elsevier BV}, author={Leite,
Daniel and Casalino, Gabriella and Kaczmarek-Majer, Katarzyna and Castellano,
Giovanna}, year={2024} }'
chicago: 'Leite, Daniel, Gabriella Casalino, Katarzyna Kaczmarek-Majer, and Giovanna
Castellano. “Incremental Learning and Granular Computing from Evolving Data Streams:
An Application to Speech-Based Bipolar Disorder Diagnosis.” Fuzzy Sets and
Systems 500 (2024). https://doi.org/10.1016/j.fss.2024.109205.'
ieee: 'D. Leite, G. Casalino, K. Kaczmarek-Majer, and G. Castellano, “Incremental
learning and granular computing from evolving data streams: An application to
speech-based bipolar disorder diagnosis,” Fuzzy Sets and Systems, vol.
500, Art. no. 109205, 2024, doi: 10.1016/j.fss.2024.109205.'
mla: 'Leite, Daniel, et al. “Incremental Learning and Granular Computing from Evolving
Data Streams: An Application to Speech-Based Bipolar Disorder Diagnosis.” Fuzzy
Sets and Systems, vol. 500, 109205, Elsevier BV, 2024, doi:10.1016/j.fss.2024.109205.'
short: D. Leite, G. Casalino, K. Kaczmarek-Majer, G. Castellano, Fuzzy Sets and
Systems 500 (2024).
date_created: 2024-11-22T13:19:39Z
date_updated: 2024-12-07T16:59:09Z
doi: 10.1016/j.fss.2024.109205
intvolume: ' 500'
language:
- iso: eng
publication: Fuzzy Sets and Systems
publication_identifier:
issn:
- 0165-0114
publication_status: published
publisher: Elsevier BV
status: public
title: 'Incremental learning and granular computing from evolving data streams: An
application to speech-based bipolar disorder diagnosis'
type: journal_article
user_id: '103844'
volume: 500
year: '2024'
...
---
_id: '57327'
author:
- first_name: Daniel
full_name: Leite, Daniel
last_name: Leite
- first_name: Alisson
full_name: Silva, Alisson
last_name: Silva
- first_name: Gabriella
full_name: Casalino, Gabriella
last_name: Casalino
- first_name: Arnab
full_name: Sharma, Arnab
last_name: Sharma
- first_name: Danielle
full_name: Fortunato, Danielle
last_name: Fortunato
- first_name: Axel-Cyrille
full_name: Ngomo, Axel-Cyrille
last_name: Ngomo
citation:
ama: 'Leite D, Silva A, Casalino G, Sharma A, Fortunato D, Ngomo A-C. EGNN-C+: Interpretable
Evolving Granular Neural Network and Application in Classification of Weakly-Supervised
EEG Data Streams. In: 2024 IEEE International Conference on Evolving and Adaptive
Intelligent Systems (EAIS). IEEE; 2024. doi:10.1109/eais58494.2024.10570033'
apa: 'Leite, D., Silva, A., Casalino, G., Sharma, A., Fortunato, D., & Ngomo,
A.-C. (2024). EGNN-C+: Interpretable Evolving Granular Neural Network and Application
in Classification of Weakly-Supervised EEG Data Streams. 2024 IEEE International
Conference on Evolving and Adaptive Intelligent Systems (EAIS). https://doi.org/10.1109/eais58494.2024.10570033'
bibtex: '@inproceedings{Leite_Silva_Casalino_Sharma_Fortunato_Ngomo_2024, title={EGNN-C+:
Interpretable Evolving Granular Neural Network and Application in Classification
of Weakly-Supervised EEG Data Streams}, DOI={10.1109/eais58494.2024.10570033},
booktitle={2024 IEEE International Conference on Evolving and Adaptive Intelligent
Systems (EAIS)}, publisher={IEEE}, author={Leite, Daniel and Silva, Alisson and
Casalino, Gabriella and Sharma, Arnab and Fortunato, Danielle and Ngomo, Axel-Cyrille},
year={2024} }'
chicago: 'Leite, Daniel, Alisson Silva, Gabriella Casalino, Arnab Sharma, Danielle
Fortunato, and Axel-Cyrille Ngomo. “EGNN-C+: Interpretable Evolving Granular Neural
Network and Application in Classification of Weakly-Supervised EEG Data Streams.”
In 2024 IEEE International Conference on Evolving and Adaptive Intelligent
Systems (EAIS). IEEE, 2024. https://doi.org/10.1109/eais58494.2024.10570033.'
ieee: 'D. Leite, A. Silva, G. Casalino, A. Sharma, D. Fortunato, and A.-C. Ngomo,
“EGNN-C+: Interpretable Evolving Granular Neural Network and Application in Classification
of Weakly-Supervised EEG Data Streams,” 2024, doi: 10.1109/eais58494.2024.10570033.'
mla: 'Leite, Daniel, et al. “EGNN-C+: Interpretable Evolving Granular Neural Network
and Application in Classification of Weakly-Supervised EEG Data Streams.” 2024
IEEE International Conference on Evolving and Adaptive Intelligent Systems (EAIS),
IEEE, 2024, doi:10.1109/eais58494.2024.10570033.'
short: 'D. Leite, A. Silva, G. Casalino, A. Sharma, D. Fortunato, A.-C. Ngomo, in:
2024 IEEE International Conference on Evolving and Adaptive Intelligent Systems
(EAIS), IEEE, 2024.'
date_created: 2024-11-22T13:21:35Z
date_updated: 2024-12-07T16:59:32Z
doi: 10.1109/eais58494.2024.10570033
publication: 2024 IEEE International Conference on Evolving and Adaptive Intelligent
Systems (EAIS)
publication_status: published
publisher: IEEE
status: public
title: 'EGNN-C+: Interpretable Evolving Granular Neural Network and Application in
Classification of Weakly-Supervised EEG Data Streams'
type: conference
user_id: '103844'
year: '2024'
...
---
_id: '57326'
author:
- first_name: Arnab
full_name: Sharma, Arnab
last_name: Sharma
- first_name: Daniel
full_name: Leite, Daniel
last_name: Leite
- first_name: Caglar
full_name: Demir, Caglar
last_name: Demir
- first_name: Axel-Cyrille Ngonga
full_name: Ngomo, Axel-Cyrille Ngonga
last_name: Ngomo
citation:
ama: 'Sharma A, Leite D, Demir C, Ngomo A-CN. Trading-Off Interpretability and Accuracy
in Medical Applications: A Study Toward Optimal Explainability of Hoeffding Trees.
In: 2024 IEEE International Conference on Fuzzy Systems (FUZZ-IEEE). IEEE;
2024. doi:10.1109/fuzz-ieee60900.2024.10611982'
apa: 'Sharma, A., Leite, D., Demir, C., & Ngomo, A.-C. N. (2024). Trading-Off
Interpretability and Accuracy in Medical Applications: A Study Toward Optimal
Explainability of Hoeffding Trees. 2024 IEEE International Conference on Fuzzy
Systems (FUZZ-IEEE). https://doi.org/10.1109/fuzz-ieee60900.2024.10611982'
bibtex: '@inproceedings{Sharma_Leite_Demir_Ngomo_2024, title={Trading-Off Interpretability
and Accuracy in Medical Applications: A Study Toward Optimal Explainability of
Hoeffding Trees}, DOI={10.1109/fuzz-ieee60900.2024.10611982},
booktitle={2024 IEEE International Conference on Fuzzy Systems (FUZZ-IEEE)}, publisher={IEEE},
author={Sharma, Arnab and Leite, Daniel and Demir, Caglar and Ngomo, Axel-Cyrille
Ngonga}, year={2024} }'
chicago: 'Sharma, Arnab, Daniel Leite, Caglar Demir, and Axel-Cyrille Ngonga Ngomo.
“Trading-Off Interpretability and Accuracy in Medical Applications: A Study Toward
Optimal Explainability of Hoeffding Trees.” In 2024 IEEE International Conference
on Fuzzy Systems (FUZZ-IEEE). IEEE, 2024. https://doi.org/10.1109/fuzz-ieee60900.2024.10611982.'
ieee: 'A. Sharma, D. Leite, C. Demir, and A.-C. N. Ngomo, “Trading-Off Interpretability
and Accuracy in Medical Applications: A Study Toward Optimal Explainability of
Hoeffding Trees,” 2024, doi: 10.1109/fuzz-ieee60900.2024.10611982.'
mla: 'Sharma, Arnab, et al. “Trading-Off Interpretability and Accuracy in Medical
Applications: A Study Toward Optimal Explainability of Hoeffding Trees.” 2024
IEEE International Conference on Fuzzy Systems (FUZZ-IEEE), IEEE, 2024, doi:10.1109/fuzz-ieee60900.2024.10611982.'
short: 'A. Sharma, D. Leite, C. Demir, A.-C.N. Ngomo, in: 2024 IEEE International
Conference on Fuzzy Systems (FUZZ-IEEE), IEEE, 2024.'
date_created: 2024-11-22T13:20:32Z
date_updated: 2024-12-07T16:59:26Z
doi: 10.1109/fuzz-ieee60900.2024.10611982
publication: 2024 IEEE International Conference on Fuzzy Systems (FUZZ-IEEE)
publication_status: published
publisher: IEEE
status: public
title: 'Trading-Off Interpretability and Accuracy in Medical Applications: A Study
Toward Optimal Explainability of Hoeffding Trees'
type: conference
user_id: '103844'
year: '2024'
...