---
_id: '56817'
abstract:
- lang: eng
  text: 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:
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
- first_name: Vanessa
  full_name: Heinemann-Heile, Vanessa
  id: '83380'
  last_name: Heinemann-Heile
citation:
  ama: Giese H, Heinemann-Heile V. <i>Firms’ Perception of a Fair Tax Burden - The
    Impact of Trust and Public Goods</i>.; 2024. doi:<a href="https://dx.doi.org/10.2139/ssrn.4972829">https://dx.doi.org/10.2139/ssrn.4972829</a>
  apa: Giese, H., &#38; Heinemann-Heile, V. (2024). <i>Firms’ Perception of a Fair
    Tax Burden - The Impact of Trust and Public Goods</i>. <a href="https://dx.doi.org/10.2139/ssrn.4972829">https://dx.doi.org/10.2139/ssrn.4972829</a>
  bibtex: '@book{Giese_Heinemann-Heile_2024, series={TRR 266 Accounting for Transparency
    Working Paper Series No. 158}, title={Firms’ Perception of a Fair Tax Burden -
    The Impact of Trust and Public Goods}, DOI={<a href="https://dx.doi.org/10.2139/ssrn.4972829">https://dx.doi.org/10.2139/ssrn.4972829</a>},
    author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR
    266 Accounting for Transparency Working Paper Series No. 158} }'
  chicago: Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Perception of a
    Fair Tax Burden - The Impact of Trust and Public Goods</i>. TRR 266 Accounting
    for Transparency Working Paper Series No. 158, 2024. <a href="https://dx.doi.org/10.2139/ssrn.4972829">https://dx.doi.org/10.2139/ssrn.4972829</a>.
  ieee: H. Giese and V. Heinemann-Heile, <i>Firms’ Perception of a Fair Tax Burden
    - The Impact of Trust and Public Goods</i>. 2024.
  mla: Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Perception of a Fair
    Tax Burden - The Impact of Trust and Public Goods</i>. 2024, doi:<a href="https://dx.doi.org/10.2139/ssrn.4972829">https://dx.doi.org/10.2139/ssrn.4972829</a>.
  short: H. Giese, V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden - The
    Impact of Trust and Public Goods, 2024.
date_created: 2024-10-30T07:30:08Z
date_updated: 2026-06-11T06:46:34Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4972829
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://ssrn.com/abstract=4972829
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 158
status: public
title: Firms' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods
type: working_paper
user_id: '96670'
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. <i>Tax Complexity and Tax Risk: The Role
    of Tax Employees</i>.; 2024. doi:<a href="https://doi.org/10.2139/ssrn.4888151">10.2139/ssrn.4888151</a>'
  apa: 'Giese, H., Koch, R., &#38; Sureth-Sloane, C. (2024). <i>Tax Complexity and
    Tax Risk: The Role of Tax Employees</i>. <a href="https://doi.org/10.2139/ssrn.4888151">https://doi.org/10.2139/ssrn.4888151</a>'
  bibtex: '@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency
    Working Paper Series No. 149}, title={Tax Complexity and Tax Risk: The Role of
    Tax Employees}, DOI={<a href="https://doi.org/10.2139/ssrn.4888151">10.2139/ssrn.4888151</a>},
    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. <i>Tax Complexity
    and Tax Risk: The Role of Tax Employees</i>. TRR 266 Accounting for Transparency
    Working Paper Series No. 149, 2024. <a href="https://doi.org/10.2139/ssrn.4888151">https://doi.org/10.2139/ssrn.4888151</a>.'
  ieee: 'H. Giese, R. Koch, and C. Sureth-Sloane, <i>Tax Complexity and Tax Risk:
    The Role of Tax Employees</i>. 2024.'
  mla: 'Giese, Henning, et al. <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>.
    2024, doi:<a href="https://doi.org/10.2139/ssrn.4888151">10.2139/ssrn.4888151</a>.'
  short: 'H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity and Tax Risk: The Role
    of Tax Employees, 2024.'
date_created: 2023-12-19T13:22:08Z
date_updated: 2026-06-11T06:51:43Z
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: 'Tax Complexity and Tax Risk: The Role of Tax Employees'
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '65899'
author:
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
citation:
  ama: 'Breuing F. „Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen
    (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit
    im Kontext des InnoVET-Programms. In: ; 2024.'
  apa: Breuing, F. (2024). <i>„Die unterschiedlichen Perspektiven, die unterschiedlichen
    Grundvoraussetzungen (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler
    Zusammenarbeit im Kontext des InnoVET-Programms</i>. Trilaterales Doktorand:innenseminar
    in Kooperation des Bundesinstituts für Berufsbildung, der Universität Paderborn
    und der Universität zu Köln, Bonn.
  bibtex: '@inproceedings{Breuing_2024, title={„Die unterschiedlichen Perspektiven,
    die unterschiedlichen Grundvoraussetzungen (…), die unterschiedliche Sprache“
    –  Prozesse interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms},
    author={Breuing, Friederike}, year={2024} }'
  chicago: Breuing, Friederike. “„Die Unterschiedlichen Perspektiven, Die Unterschiedlichen
    Grundvoraussetzungen (…), Die Unterschiedliche Sprache“ –  Prozesse Interorganisationaler
    Zusammenarbeit Im Kontext Des InnoVET-Programms,” 2024.
  ieee: F. Breuing, “„Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen
    (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit
    im Kontext des InnoVET-Programms,” presented at the Trilaterales Doktorand:innenseminar
    in Kooperation des Bundesinstituts für Berufsbildung, der Universität Paderborn
    und der Universität zu Köln, Bonn, 2024.
  mla: Breuing, Friederike. <i>„Die Unterschiedlichen Perspektiven, Die Unterschiedlichen
    Grundvoraussetzungen (…), Die Unterschiedliche Sprache“ –  Prozesse Interorganisationaler
    Zusammenarbeit Im Kontext Des InnoVET-Programms</i>. 2024.
  short: 'F. Breuing, in: 2024.'
conference:
  end_date: 2024-10-29
  location: Bonn
  name: Trilaterales Doktorand:innenseminar in Kooperation des Bundesinstituts für
    Berufsbildung, der Universität Paderborn und der Universität zu Köln
  start_date: 2024-10-28
date_created: 2026-06-15T14:41:20Z
date_updated: 2026-06-15T14:42:51Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: „Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen
  (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit
  im Kontext des InnoVET-Programms
type: conference
user_id: '45696'
year: '2024'
...
---
_id: '65898'
author:
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
citation:
  ama: 'Breuing F. VET innovation projects in Germany – Overview of and insights into
    a qualitative study on processes of inter-organisational cooperation. In: ; 2024.'
  apa: Breuing, F. (2024). <i>VET innovation projects in Germany – Overview of and
    insights into a qualitative study on processes of inter-organisational cooperation</i>.
    Graduate Students International Academic Forum, Paderborn.
  bibtex: '@inproceedings{Breuing_2024, title={VET innovation projects in Germany
    – Overview of and insights into a qualitative study on processes of inter-organisational
    cooperation}, author={Breuing, Friederike}, year={2024} }'
  chicago: Breuing, Friederike. “VET Innovation Projects in Germany – Overview of
    and Insights into a Qualitative Study on Processes of Inter-Organisational Cooperation,”
    2024.
  ieee: F. Breuing, “VET innovation projects in Germany – Overview of and insights
    into a qualitative study on processes of inter-organisational cooperation,” presented
    at the Graduate Students International Academic Forum, Paderborn, 2024.
  mla: Breuing, Friederike. <i>VET Innovation Projects in Germany – Overview of and
    Insights into a Qualitative Study on Processes of Inter-Organisational Cooperation</i>.
    2024.
  short: 'F. Breuing, in: 2024.'
conference:
  end_date: 2024-11-25
  location: Paderborn
  name: Graduate Students International Academic Forum
  start_date: 2024-11-25
date_created: 2026-06-15T14:33:16Z
date_updated: 2026-06-15T14:33:54Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: VET innovation projects in Germany – Overview of and insights into a qualitative
  study on processes of inter-organisational cooperation
type: conference_abstract
user_id: '45696'
year: '2024'
...
---
_id: '65911'
author:
- first_name: Katharina
  full_name: Radermacher, Katharina
  id: '47691'
  last_name: Radermacher
- first_name: Martin
  full_name: Schneider, Martin
  id: '471'
  last_name: Schneider
  orcid: https://orcid.org/0000-0002-6961-3716
citation:
  ama: 'Radermacher K, Schneider M. <i>HR-Praktiken als Ressourcenmanager: Wie die
    Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können.
    Studie Industrieverband Büro und Arbeitswelt e.V..</i>; 2024.'
  apa: 'Radermacher, K., &#38; Schneider, M. (2024). <i>HR-Praktiken als Ressourcenmanager:
    Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden
    können. Studie Industrieverband Büro und Arbeitswelt e.V..</i>'
  bibtex: '@book{Radermacher_Schneider_2024, title={HR-Praktiken als Ressourcenmanager:
    Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden
    können. Studie Industrieverband Büro und Arbeitswelt e.V..}, author={Radermacher,
    Katharina and Schneider, Martin}, year={2024} }'
  chicago: 'Radermacher, Katharina, and Martin Schneider. <i>HR-Praktiken als Ressourcenmanager:
    Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden
    können. Studie Industrieverband Büro und Arbeitswelt e.V..</i>, 2024.'
  ieee: 'K. Radermacher and M. Schneider, <i>HR-Praktiken als Ressourcenmanager: Wie
    die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können.
    Studie Industrieverband Büro und Arbeitswelt e.V..</i> 2024.'
  mla: 'Radermacher, Katharina, and Martin Schneider. <i>HR-Praktiken als Ressourcenmanager:
    Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden
    können. Studie Industrieverband Büro und Arbeitswelt e.V..</i> 2024.'
  short: 'K. Radermacher, M. Schneider, HR-Praktiken als Ressourcenmanager: Wie die
    Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können.
    Studie Industrieverband Büro und Arbeitswelt e.V.., 2024.'
date_created: 2026-06-16T09:49:04Z
date_updated: 2026-06-16T09:55:08Z
department:
- _id: '19'
- _id: '185'
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://iba.online/publikationen
oa: '1'
publication_status: published
status: public
title: 'HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler
  Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt
  e.V..'
type: report
user_id: '54657'
year: '2024'
...
---
_id: '65923'
author:
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
citation:
  ama: 'Breuing F. Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen
    interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms. In: ; 2024.'
  apa: Breuing, F. (2024). <i>Innovationsprojekte in der beruflichen Bildung – Studie
    zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms</i>.
    Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft
    für Erziehungswissenschaft 2024, Dresden.
  bibtex: '@inproceedings{Breuing_2024, title={Innovationsprojekte in der beruflichen
    Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext
    des InnoVET-Programms}, author={Breuing, Friederike}, year={2024} }'
  chicago: Breuing, Friederike. “Innovationsprojekte in der beruflichen Bildung –
    Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms,”
    2024.
  ieee: F. Breuing, “Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen
    interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms,” presented
    at the Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen
    Gesellschaft für Erziehungswissenschaft 2024, Dresden, 2024.
  mla: Breuing, Friederike. <i>Innovationsprojekte in der beruflichen Bildung – Studie
    zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms</i>.
    2024.
  short: 'F. Breuing, in: 2024.'
conference:
  end_date: 2024-09-18
  location: Dresden
  name: Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft
    für Erziehungswissenschaft 2024
  start_date: 2024-09-16
date_created: 2026-06-17T14:58:33Z
date_updated: 2026-06-17T15:00:08Z
department:
- _id: '208'
language:
- iso: ger
status: public
title: Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler
  Zusammenarbeit im Kontext des InnoVET-Programms
type: conference
user_id: '45696'
year: '2024'
...
---
_id: '53822'
abstract:
- lang: ger
  text: "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.\r\n\r\nIn
    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:
- first_name: Olga
  full_name: Friesen, Olga
  id: '44026'
  last_name: Friesen
  orcid: 0009-0007-5598-9484
- first_name: Muhammad Ahsan
  full_name: Pasha, Muhammad Ahsan
  last_name: Pasha
- first_name: Max
  full_name: Schwengelbeck, Max
  last_name: Schwengelbeck
- first_name: Leander
  full_name: Claes, Leander
  id: '11829'
  last_name: Claes
  orcid: 0000-0002-4393-268X
- first_name: Elmar
  full_name: Baumhögger, Elmar
  id: '15164'
  last_name: Baumhögger
- first_name: Bernd
  full_name: Henning, Bernd
  id: '213'
  last_name: Henning
citation:
  ama: 'Friesen O, Pasha MA, Schwengelbeck M, Claes L, Baumhögger E, Henning B. Untersuchung
    piezoelektrischer Materialeigenschaften unter hydrostatischer Last. In: <i>Fortschritte
    der Akustik - DAGA 2024</i>. ; 2024:1117–1120.'
  apa: Friesen, O., Pasha, M. A., Schwengelbeck, M., Claes, L., Baumhögger, E., &#38;
    Henning, B. (2024). Untersuchung piezoelektrischer Materialeigenschaften unter
    hydrostatischer Last. <i>Fortschritte der Akustik - DAGA 2024</i>, 1117–1120.
  bibtex: '@inproceedings{Friesen_Pasha_Schwengelbeck_Claes_Baumhögger_Henning_2024,
    title={Untersuchung piezoelektrischer Materialeigenschaften unter hydrostatischer
    Last}, booktitle={Fortschritte der Akustik - DAGA 2024}, author={Friesen, Olga
    and Pasha, Muhammad Ahsan and Schwengelbeck, Max and Claes, Leander and Baumhögger,
    Elmar and Henning, Bernd}, year={2024}, pages={1117–1120} }'
  chicago: Friesen, Olga, Muhammad Ahsan Pasha, Max Schwengelbeck, Leander Claes,
    Elmar Baumhögger, and Bernd Henning. “Untersuchung piezoelektrischer Materialeigenschaften
    unter hydrostatischer Last.” In <i>Fortschritte der Akustik - DAGA 2024</i>, 1117–1120,
    2024.
  ieee: O. Friesen, M. A. Pasha, M. Schwengelbeck, L. Claes, E. Baumhögger, and B.
    Henning, “Untersuchung piezoelektrischer Materialeigenschaften unter hydrostatischer
    Last,” in <i>Fortschritte der Akustik - DAGA 2024</i>, Hannover, 2024, pp. 1117–1120.
  mla: Friesen, Olga, et al. “Untersuchung piezoelektrischer Materialeigenschaften
    unter hydrostatischer Last.” <i>Fortschritte der Akustik - DAGA 2024</i>, 2024,
    pp. 1117–1120.
  short: 'O. Friesen, M.A. Pasha, M. Schwengelbeck, L. Claes, E. Baumhögger, B. Henning,
    in: Fortschritte der Akustik - DAGA 2024, 2024, pp. 1117–1120.'
conference:
  end_date: 2024-03-21
  location: Hannover
  name: DAGA 2024 - 50. JAHRESTAGUNG FÜR AKUSTIK
  start_date: 2024-03-18
date_created: 2024-05-02T13:25:29Z
date_updated: 2026-06-18T12:04:01Z
ddc:
- '620'
file:
- access_level: open_access
  content_type: application/pdf
  creator: ofriesen
  date_created: 2024-05-02T13:38:37Z
  date_updated: 2024-05-02T14:07:24Z
  file_id: '53826'
  file_name: daga2024friesen.pdf
  file_size: 453108
  relation: main_file
file_date_updated: 2024-05-02T14:07:24Z
has_accepted_license: '1'
language:
- iso: ger
oa: '1'
page: 1117–1120
project:
- _id: '245'
  name: 'FOR 5208: Modellbasierte Bestimmung nichtlinearer Eigenschaften von Piezokeramiken
    für Leistungsschallanwendungen (NEPTUN)'
publication: Fortschritte der Akustik - DAGA 2024
publication_status: published
status: public
title: Untersuchung piezoelektrischer Materialeigenschaften unter hydrostatischer
  Last
type: conference
user_id: '15164'
year: '2024'
...
---
_id: '65861'
abstract:
- lang: eng
  text: 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.
article_number: '5'
author:
- first_name: Urska
  full_name: Kosi, Urska
  last_name: Kosi
- first_name: Paula
  full_name: Relard, Paula
  last_name: Relard
citation:
  ama: Kosi U, Relard P. Are firms (getting) ready for the corporate sustainability
    reporting directive? <i>Sustainability Nexus Forum</i>. 2024;32(1). doi:<a href="https://doi.org/10.1007/s00550-024-00541-1">10.1007/s00550-024-00541-1</a>
  apa: Kosi, U., &#38; Relard, P. (2024). Are firms (getting) ready for the corporate
    sustainability reporting directive? <i>Sustainability Nexus Forum</i>, <i>32</i>(1),
    Article 5. <a href="https://doi.org/10.1007/s00550-024-00541-1">https://doi.org/10.1007/s00550-024-00541-1</a>
  bibtex: '@article{Kosi_Relard_2024, title={Are firms (getting) ready for the corporate
    sustainability reporting directive?}, volume={32}, DOI={<a href="https://doi.org/10.1007/s00550-024-00541-1">10.1007/s00550-024-00541-1</a>},
    number={15}, journal={Sustainability Nexus Forum}, publisher={Springer Science
    and Business Media LLC}, author={Kosi, Urska and Relard, Paula}, year={2024} }'
  chicago: Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate
    Sustainability Reporting Directive?” <i>Sustainability Nexus Forum</i> 32, no.
    1 (2024). <a href="https://doi.org/10.1007/s00550-024-00541-1">https://doi.org/10.1007/s00550-024-00541-1</a>.
  ieee: 'U. Kosi and P. Relard, “Are firms (getting) ready for the corporate sustainability
    reporting directive?,” <i>Sustainability Nexus Forum</i>, vol. 32, no. 1, Art.
    no. 5, 2024, doi: <a href="https://doi.org/10.1007/s00550-024-00541-1">10.1007/s00550-024-00541-1</a>.'
  mla: Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate
    Sustainability Reporting Directive?” <i>Sustainability Nexus Forum</i>, vol. 32,
    no. 1, 5, Springer Science and Business Media LLC, 2024, doi:<a href="https://doi.org/10.1007/s00550-024-00541-1">10.1007/s00550-024-00541-1</a>.
  short: U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).
date_created: 2026-06-15T08:12:38Z
date_updated: 2026-06-22T11:38:34Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
doi: 10.1007/s00550-024-00541-1
intvolume: '        32'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://doi.org/10.1007/s00550-024-00541-1
oa: '1'
publication: Sustainability Nexus Forum
publication_identifier:
  issn:
  - 2948-1627
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Are firms (getting) ready for the corporate sustainability reporting directive?
type: journal_article
user_id: '54068'
volume: 32
year: '2024'
...
---
_id: '66055'
abstract:
- lang: eng
  text: '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. '
alternative_title:
- A Jewish-Christian-Muslim Encounter
citation:
  ama: Ghaffar Z, von Stosch K, eds. <i>Theology of Prophecy in Dialogue</i>. Vol
    Volume 4. Brill | Schöningh; 2024. doi:<a href="https://doi.org/10.30965/9783657797264">https://doi.org/10.30965/9783657797264</a>
  apa: 'Ghaffar, Z., &#38; von Stosch, K. (Eds.). (2024). <i>Theology of Prophecy
    in Dialogue: Vol. Volume 4</i>. Brill | Schöningh. <a href="https://doi.org/10.30965/9783657797264">https://doi.org/10.30965/9783657797264</a>'
  bibtex: '@book{Ghaffar_von Stosch_2024, series={Beiträge zur Koranforschung}, title={Theology
    of Prophecy in Dialogue}, volume={Volume 4}, DOI={<a href="https://doi.org/10.30965/9783657797264">https://doi.org/10.30965/9783657797264</a>},
    publisher={Brill | Schöningh}, year={2024}, collection={Beiträge zur Koranforschung}
    }'
  chicago: Ghaffar, Zishan, and Klaus von Stosch, eds. <i>Theology of Prophecy in
    Dialogue</i>. Vol. Volume 4. Beiträge Zur Koranforschung. Brill | Schöningh, 2024.
    <a href="https://doi.org/10.30965/9783657797264">https://doi.org/10.30965/9783657797264</a>.
  ieee: Z. Ghaffar and K. von Stosch, Eds., <i>Theology of Prophecy in Dialogue</i>,
    vol. Volume 4. Brill | Schöningh, 2024.
  mla: Ghaffar, Zishan, and Klaus von Stosch, editors. <i>Theology of Prophecy in
    Dialogue</i>. Brill | Schöningh, 2024, doi:<a href="https://doi.org/10.30965/9783657797264">https://doi.org/10.30965/9783657797264</a>.
  short: Z. Ghaffar, K. von Stosch, eds., Theology of Prophecy in Dialogue, Brill
    | Schöningh, 2024.
date_created: 2026-06-25T19:44:22Z
date_updated: 2026-06-25T19:50:08Z
ddc:
- '290'
department:
- _id: '469'
doi: https://doi.org/10.30965/9783657797264
editor:
- first_name: Zishan
  full_name: Ghaffar, Zishan
  id: '83446'
  last_name: Ghaffar
- first_name: Klaus
  full_name: von Stosch, Klaus
  last_name: von Stosch
file:
- access_level: closed
  content_type: application/pdf
  creator: ghaffar
  date_created: 2026-06-25T19:43:20Z
  date_updated: 2026-06-25T19:43:20Z
  file_id: '66056'
  file_name: 9783657797264-63710.pdf
  file_size: 5387485
  relation: main_file
  success: 1
file_date_updated: 2026-06-25T19:43:20Z
has_accepted_license: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://brill.com/downloadpdf/edcollbook-oa/title/63710.pdf
oa: '1'
publication_identifier:
  isbn:
  - '9783657797264'
  issn:
  - '9783506797261'
publisher: Brill | Schöningh
quality_controlled: '1'
series_title: Beiträge zur Koranforschung
status: public
title: Theology of Prophecy in Dialogue
type: book_editor
user_id: '83446'
volume: Volume 4
year: '2024'
...
---
_id: '66038'
author:
- first_name: Elvira
  full_name: Topalovic, Elvira
  id: '23088'
  last_name: Topalovic
  orcid: 0009-0002-7576-3558
citation:
  ama: 'Topalovic E. Sprachliche Bildung. Schulische, deutschdidaktische und bildungspolitische
    Perspektiven. In: Lin-Klitzing S, Di Fuccia D, Gaube T, eds. <i>Die Bedeutung
    Der Bildungssprache Deutsch in Der Schule</i>. Klinkhardt; 2024:23-39.'
  apa: Topalovic, E. (2024). Sprachliche Bildung. Schulische, deutschdidaktische und
    bildungspolitische Perspektiven. In S. Lin-Klitzing, D. Di Fuccia, &#38; T. Gaube
    (Eds.), <i>Die Bedeutung der Bildungssprache Deutsch in der Schule</i> (pp. 23–39).
    Klinkhardt.
  bibtex: '@inbook{Topalovic_2024, place={Bad Heilbronn}, title={Sprachliche Bildung.
    Schulische, deutschdidaktische und bildungspolitische Perspektiven}, booktitle={Die
    Bedeutung der Bildungssprache Deutsch in der Schule}, publisher={Klinkhardt},
    author={Topalovic, Elvira}, editor={Lin-Klitzing, Susanne and Di Fuccia, David
    and Gaube, Thomas}, year={2024}, pages={23–39} }'
  chicago: 'Topalovic, Elvira. “Sprachliche Bildung. Schulische, Deutschdidaktische
    Und Bildungspolitische Perspektiven.” In <i>Die Bedeutung Der Bildungssprache
    Deutsch in Der Schule</i>, edited by Susanne Lin-Klitzing, David Di Fuccia, and
    Thomas Gaube, 23–39. Bad Heilbronn: Klinkhardt, 2024.'
  ieee: 'E. Topalovic, “Sprachliche Bildung. Schulische, deutschdidaktische und bildungspolitische
    Perspektiven,” in <i>Die Bedeutung der Bildungssprache Deutsch in der Schule</i>,
    S. Lin-Klitzing, D. Di Fuccia, and T. Gaube, Eds. Bad Heilbronn: Klinkhardt, 2024,
    pp. 23–39.'
  mla: Topalovic, Elvira. “Sprachliche Bildung. Schulische, Deutschdidaktische Und
    Bildungspolitische Perspektiven.” <i>Die Bedeutung Der Bildungssprache Deutsch
    in Der Schule</i>, edited by Susanne Lin-Klitzing et al., Klinkhardt, 2024, pp.
    23–39.
  short: 'E. Topalovic, in: S. Lin-Klitzing, D. Di Fuccia, T. Gaube (Eds.), Die Bedeutung
    Der Bildungssprache Deutsch in Der Schule, Klinkhardt, Bad Heilbronn, 2024, pp.
    23–39.'
conference:
  end_date: 2022-10-06
  location: Berlin
  name: '„Sprache – Denken – Bildung: Bedeutung der Bildungssprache Deutsch“. Tagung
    des Wissenschaftlichen Beirats des Deutschen Philologenverbandes in Berlin am
    06. Oktober 2022. Leitung: Susanne Lin-Klitzing.'
  start_date: 2022-10-06
date_created: 2026-06-25T05:42:34Z
date_updated: 2026-06-25T06:41:44Z
editor:
- first_name: Susanne
  full_name: Lin-Klitzing, Susanne
  last_name: Lin-Klitzing
- first_name: David
  full_name: Di Fuccia, David
  last_name: Di Fuccia
- first_name: Thomas
  full_name: Gaube, Thomas
  last_name: Gaube
language:
- iso: eng
page: 23 - 39
place: Bad Heilbronn
publication: Die Bedeutung der Bildungssprache Deutsch in der Schule
publication_identifier:
  isbn:
  - 978-3781526655
publisher: Klinkhardt
quality_controlled: '1'
status: public
title: Sprachliche Bildung. Schulische, deutschdidaktische und bildungspolitische
  Perspektiven
type: book_chapter
user_id: '23088'
year: '2024'
...
---
_id: '34083'
abstract:
- lang: eng
  text: 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:
- first_name: Maja
  full_name: Stahl, Maja
  id: '77647'
  last_name: Stahl
- first_name: Henning
  full_name: Wachsmuth, Henning
  id: '3900'
  last_name: Wachsmuth
citation:
  ama: 'Stahl M, Wachsmuth H. Identifying Feedback Types to Augment Feedback Comment
    Generation. In: <i>Proceedings of the 16th International Natural Language Generation
    Conference</i>.'
  apa: Stahl, M., &#38; Wachsmuth, H. (n.d.). Identifying Feedback Types to Augment
    Feedback Comment Generation. <i>Proceedings of the 16th International Natural
    Language Generation Conference</i>. 16th International Natural Language Generation
    Conference.
  bibtex: '@inproceedings{Stahl_Wachsmuth, title={Identifying Feedback Types to Augment
    Feedback Comment Generation}, booktitle={Proceedings of the 16th International
    Natural Language Generation Conference}, author={Stahl, Maja and Wachsmuth, Henning}
    }'
  chicago: Stahl, Maja, and Henning Wachsmuth. “Identifying Feedback Types to Augment
    Feedback Comment Generation.” In <i>Proceedings of the 16th International Natural
    Language Generation Conference</i>, n.d.
  ieee: M. Stahl and H. Wachsmuth, “Identifying Feedback Types to Augment Feedback
    Comment Generation,” presented at the 16th International Natural Language Generation
    Conference.
  mla: Stahl, Maja, and Henning Wachsmuth. “Identifying Feedback Types to Augment
    Feedback Comment Generation.” <i>Proceedings of the 16th International Natural
    Language Generation Conference</i>.
  short: 'M. Stahl, H. Wachsmuth, in: Proceedings of the 16th International Natural
    Language Generation Conference, n.d.'
conference:
  name: 16th International Natural Language Generation Conference
date_created: 2022-11-15T08:47:57Z
date_updated: 2022-11-15T08:48:01Z
extern: '1'
language:
- iso: eng
publication: Proceedings of the 16th International Natural Language Generation Conference
publication_status: accepted
status: public
title: Identifying Feedback Types to Augment Feedback Comment Generation
type: conference
user_id: '77647'
year: '2023'
...
---
_id: '34544'
abstract:
- lang: eng
  text: "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.\r\n\r\nIt 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.\r\nThe book is intended
    for students, researchers and scholars of economic and financial history, social
    and world history and political economy.\r\nThe 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:
- first_name: Korinna
  full_name: Schönhärl, Korinna
  id: '89037'
  last_name: Schönhärl
  orcid: 0000-0002-7967-3261
- first_name: Gisela
  full_name: Hürlimann, Gisela
  last_name: Hürlimann
- first_name: Dorothea
  full_name: Rohde, Dorothea
  last_name: Rohde
citation:
  ama: Schönhärl K, Hürlimann G, Rohde D. <i>Histories of Tax Evasion, Avoidance and
    Resistance</i>. 1st ed. Routledge; 2023. doi:<a href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>
  apa: Schönhärl, K., Hürlimann, G., &#38; Rohde, D. (2023). <i>Histories of Tax Evasion,
    Avoidance and Resistance</i> (1st ed.). Routledge. <a href="https://doi.org/10.4324/9781003333197">https://doi.org/10.4324/9781003333197</a>
  bibtex: '@book{Schönhärl_Hürlimann_Rohde_2023, place={London}, edition={1}, series={Financial
    History}, title={Histories of Tax Evasion, Avoidance and Resistance}, DOI={<a
    href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>}, publisher={Routledge},
    author={Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}, year={2023},
    collection={Financial History} }'
  chicago: 'Schönhärl, Korinna, Gisela Hürlimann, and Dorothea Rohde. <i>Histories
    of Tax Evasion, Avoidance and Resistance</i>. 1st ed. Financial History. London:
    Routledge, 2023. <a href="https://doi.org/10.4324/9781003333197">https://doi.org/10.4324/9781003333197</a>.'
  ieee: 'K. Schönhärl, G. Hürlimann, and D. Rohde, <i>Histories of Tax Evasion, Avoidance
    and Resistance</i>, 1st ed. London: Routledge, 2023.'
  mla: Schönhärl, Korinna, et al. <i>Histories of Tax Evasion, Avoidance and Resistance</i>.
    1st ed., Routledge, 2023, doi:<a href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>.
  short: K. Schönhärl, G. Hürlimann, D. Rohde, Histories of Tax Evasion, Avoidance
    and Resistance, 1st ed., Routledge, London, 2023.
date_created: 2022-12-19T10:42:01Z
date_updated: 2022-12-19T11:03:07Z
ddc:
- '900'
department:
- _id: '445'
doi: 10.4324/9781003333197
edition: '1'
file:
- access_level: closed
  content_type: application/pdf
  creator: schoenha
  date_created: 2022-12-19T10:44:55Z
  date_updated: 2022-12-19T10:44:55Z
  file_id: '34545'
  file_name: Schönhärl_Hürlimann_Rohde_Histories_Tax_Evasion.pdf
  file_size: 4393218
  relation: main_file
  success: 1
file_date_updated: 2022-12-19T10:44:55Z
has_accepted_license: '1'
keyword:
- Tax History
- Financial History
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.taylorfrancis.com/books/oa-edit/10.4324/9781003333197/histories-tax-evasion-avoidance-resistance-korinna-sch%C3%B6nh%C3%A4rl-gisela-h%C3%BCrlimann-dorothea-rohde
oa: '1'
place: London
publication_identifier:
  isbn:
  - '9781003333197'
publication_status: published
publisher: Routledge
quality_controlled: '1'
series_title: Financial History
status: public
title: Histories of Tax Evasion, Avoidance and Resistance
type: book
user_id: '89037'
year: '2023'
...
---
_id: '34546'
abstract:
- lang: eng
  text: 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:
- first_name: Korinna
  full_name: Schönhärl, Korinna
  id: '89037'
  last_name: Schönhärl
  orcid: 0000-0002-7967-3261
- first_name: Gisela
  full_name: Hürlimann, Gisela
  last_name: Hürlimann
- first_name: Dorothea
  full_name: Rohde, Dorothea
  last_name: Rohde
citation:
  ama: 'Schönhärl K, Hürlimann G, Rohde D.  The Ability and Intention of Not Paying
    Taxes in History. Some Introductory Observations. In: Schönhärl K, Hürlimann G,
    Rohde D, eds. <i>Histories of Tax Evasion, Avoidance and Resistance </i>. 1st
    ed. Financial History. Routledge; 2023:1-15. doi:<a href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>'
  apa: Schönhärl, K., Hürlimann, G., &#38; Rohde, D. (2023).  The Ability and Intention
    of Not Paying Taxes in History. Some Introductory Observations. In K. Schönhärl,
    G. Hürlimann, &#38; D. Rohde (Eds.), <i>Histories of Tax Evasion, Avoidance and
    Resistance </i> (1st ed., pp. 1–15). Routledge. <a href="https://doi.org/10.4324/9781003333197">https://doi.org/10.4324/9781003333197</a>
  bibtex: '@inbook{Schönhärl_Hürlimann_Rohde_2023, edition={1}, series={Financial
    History}, title={ The Ability and Intention of Not Paying Taxes in History. Some
    Introductory Observations}, DOI={<a href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>},
    booktitle={Histories of Tax Evasion, Avoidance and Resistance }, publisher={Routledge},
    author={Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}, editor={Schönhärl,
    Korinna and Hürlimann, Gisela and Rohde, Dorothea}, year={2023}, pages={1–15},
    collection={Financial History} }'
  chicago: Schönhärl, Korinna, Gisela Hürlimann, and Dorothea Rohde. “ The Ability
    and Intention of Not Paying Taxes in History. Some Introductory Observations.”
    In <i>Histories of Tax Evasion, Avoidance and Resistance </i>, edited by Korinna
    Schönhärl, Gisela Hürlimann, and Dorothea Rohde, 1st ed., 1–15. Financial History.
    Routledge, 2023. <a href="https://doi.org/10.4324/9781003333197">https://doi.org/10.4324/9781003333197</a>.
  ieee: K. Schönhärl, G. Hürlimann, and D. Rohde, “ The Ability and Intention of Not
    Paying Taxes in History. Some Introductory Observations,” in <i>Histories of Tax
    Evasion, Avoidance and Resistance </i>, 1st ed., K. Schönhärl, G. Hürlimann, and
    D. Rohde, Eds. Routledge, 2023, pp. 1–15.
  mla: Schönhärl, Korinna, et al. “ The Ability and Intention of Not Paying Taxes
    in History. Some Introductory Observations.” <i>Histories of Tax Evasion, Avoidance
    and Resistance </i>, edited by Korinna Schönhärl et al., 1st ed., Routledge, 2023,
    pp. 1–15, doi:<a href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>.
  short: 'K. Schönhärl, G. Hürlimann, D. Rohde, in: K. Schönhärl, G. Hürlimann, D.
    Rohde (Eds.), Histories of Tax Evasion, Avoidance and Resistance , 1st ed., Routledge,
    2023, pp. 1–15.'
date_created: 2022-12-19T10:53:07Z
date_updated: 2022-12-19T10:54:01Z
department:
- _id: '445'
doi: 10.4324/9781003333197
edition: '1'
editor:
- first_name: Korinna
  full_name: Schönhärl, Korinna
  last_name: Schönhärl
- first_name: Gisela
  full_name: Hürlimann, Gisela
  last_name: Hürlimann
- first_name: Dorothea
  full_name: Rohde, Dorothea
  last_name: Rohde
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.routledge.com/Histories-of-Tax-Evasion-Avoidance-and-Resistance/Schonharl-Hurlimann-Rohde/p/book/9781032366739#
oa: '1'
page: 1-15
publication: 'Histories of Tax Evasion, Avoidance and Resistance '
publication_identifier:
  unknown:
  - '9781003333197'
publisher: Routledge
quality_controlled: '1'
series_title: Financial History
status: public
title: ' The Ability and Intention of Not Paying Taxes in History. Some Introductory
  Observations'
type: book_chapter
user_id: '89037'
year: '2023'
...
---
_id: '34547'
abstract:
- lang: eng
  text: '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:
- first_name: Korinna
  full_name: Schönhärl, Korinna
  id: '89037'
  last_name: Schönhärl
  orcid: 0000-0002-7967-3261
citation:
  ama: 'Schönhärl K.  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. In: Schönhärl K, Hürlimann G, Rohde D, eds. <i>Histories of Tax Evasion, Avoidance
    and Resistance</i>. 1st ed. Routledge; 2023:154-167. doi:<a href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>'
  apa: Schönhärl, K. (2023).  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. In K. Schönhärl, G. Hürlimann, &#38; D. Rohde (Eds.), <i>Histories of Tax
    Evasion, Avoidance and Resistance</i> (1st ed., pp. 154–167). Routledge. <a href="https://doi.org/10.4324/9781003333197">https://doi.org/10.4324/9781003333197</a>
  bibtex: '@inbook{Schönhärl_2023, place={London}, edition={1}, 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={<a href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>},
    booktitle={Histories of Tax Evasion, Avoidance and Resistance}, publisher={Routledge},
    author={Schönhärl, Korinna}, editor={Schönhärl, Korinna and Hürlimann, Gisela
    and Rohde, Dorothea}, year={2023}, pages={154–167} }'
  chicago: 'Schönhärl, Korinna. “ 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.” In <i>Histories of Tax Evasion, Avoidance and Resistance</i>, edited
    by Korinna Schönhärl, Gisela Hürlimann, and Dorothea Rohde, 1st ed., 154–67. London:
    Routledge, 2023. <a href="https://doi.org/10.4324/9781003333197">https://doi.org/10.4324/9781003333197</a>.'
  ieee: 'K. Schönhärl, “ 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,” in <i>Histories of Tax Evasion, Avoidance and Resistance</i>, 1st ed., K.
    Schönhärl, G. Hürlimann, and D. Rohde, Eds. London: Routledge, 2023, pp. 154–167.'
  mla: Schönhärl, Korinna. “ 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.” <i>Histories of Tax Evasion, Avoidance and Resistance</i>, edited by Korinna
    Schönhärl et al., 1st ed., Routledge, 2023, pp. 154–67, doi:<a href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>.
  short: 'K. Schönhärl, in: K. Schönhärl, G. Hürlimann, D. Rohde (Eds.), Histories
    of Tax Evasion, Avoidance and Resistance, 1st ed., Routledge, London, 2023, pp.
    154–167.'
date_created: 2022-12-19T10:57:50Z
date_updated: 2022-12-19T10:57:56Z
department:
- _id: '445'
doi: 10.4324/9781003333197
edition: '1'
editor:
- first_name: Korinna
  full_name: Schönhärl, Korinna
  last_name: Schönhärl
- first_name: Gisela
  full_name: Hürlimann, Gisela
  last_name: Hürlimann
- first_name: Dorothea
  full_name: Rohde, Dorothea
  last_name: Rohde
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 154-167
place: London
publication: Histories of Tax Evasion, Avoidance and Resistance
publication_identifier:
  eisbn:
  - '9781003333197'
publication_status: published
publisher: Routledge
quality_controlled: '1'
status: public
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'
type: book_chapter
user_id: '89037'
year: '2023'
...
---
_id: '34880'
author:
- first_name: Mario
  full_name: Franke, Mario
  last_name: Franke
- first_name: Florian
  full_name: Klingler, Florian
  last_name: Klingler
- first_name: Christoph
  full_name: Sommer, Christoph
  last_name: Sommer
citation:
  ama: 'Franke M, Klingler F, Sommer C. Addressing the Unbounded Latency of Best-Effort
    Device-to-Device Communication with Low Earth Orbit Satellite Support. In: <i>IEEE
    Consumer Communications and Networking Conference (CCNC 2023), Track Communication
    and Applications for Connected and Autonomous Vehicles on Land, Water, and Sky</i>.
    IEEE; 2023.'
  apa: Franke, M., Klingler, F., &#38; Sommer, C. (2023). Addressing the Unbounded
    Latency of Best-Effort Device-to-Device Communication with Low Earth Orbit Satellite
    Support. <i>IEEE Consumer Communications and Networking Conference (CCNC 2023),
    Track Communication and Applications for Connected and Autonomous Vehicles on
    Land, Water, and Sky</i>.
  bibtex: '@inproceedings{Franke_Klingler_Sommer_2023, place={Las Vegas, NV}, title={Addressing
    the Unbounded Latency of Best-Effort Device-to-Device Communication with Low Earth
    Orbit Satellite Support}, 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}, author={Franke,
    Mario and Klingler, Florian and Sommer, Christoph}, year={2023} }'
  chicago: 'Franke, Mario, Florian Klingler, and Christoph Sommer. “Addressing the
    Unbounded Latency of Best-Effort Device-to-Device Communication with Low Earth
    Orbit Satellite Support.” In <i>IEEE Consumer Communications and Networking Conference
    (CCNC 2023), Track Communication and Applications for Connected and Autonomous
    Vehicles on Land, Water, and Sky</i>. Las Vegas, NV: IEEE, 2023.'
  ieee: M. Franke, F. Klingler, and C. Sommer, “Addressing the Unbounded Latency of
    Best-Effort Device-to-Device Communication with Low Earth Orbit Satellite Support,”
    2023.
  mla: Franke, Mario, et al. “Addressing the Unbounded Latency of Best-Effort Device-to-Device
    Communication with Low Earth Orbit Satellite Support.” <i>IEEE Consumer Communications
    and Networking Conference (CCNC 2023), Track Communication and Applications for
    Connected and Autonomous Vehicles on Land, Water, and Sky</i>, IEEE, 2023.
  short: 'M. Franke, F. Klingler, C. Sommer, in: IEEE Consumer Communications and
    Networking Conference (CCNC 2023), Track Communication and Applications for Connected
    and Autonomous Vehicles on Land, Water, and Sky, IEEE, Las Vegas, NV, 2023.'
date_created: 2022-12-22T19:28:53Z
date_updated: 2022-12-22T19:29:04Z
place: Las Vegas, NV
publication: IEEE Consumer Communications and Networking Conference (CCNC 2023), Track
  Communication and Applications for Connected and Autonomous Vehicles on Land, Water,
  and Sky
publisher: IEEE
status: public
title: Addressing the Unbounded Latency of Best-Effort Device-to-Device Communication
  with Low Earth Orbit Satellite Support
type: conference
user_id: '49153'
year: '2023'
...
---
_id: '34879'
author:
- first_name: Anupama
  full_name: Hegde, Anupama
  last_name: Hegde
- first_name: Quentin
  full_name: Delooz, Quentin
  last_name: Delooz
- first_name: Chethan Lokesh
  full_name: Mariyaklla, Chethan Lokesh
  last_name: Mariyaklla
- first_name: Andreas
  full_name: Festag, Andreas
  last_name: Festag
- first_name: Florian
  full_name: Klingler, Florian
  last_name: Klingler
citation:
  ama: 'Hegde A, Delooz Q, Mariyaklla CL, Festag A, Klingler F. Radio Resource Allocation
    for Collective Perception in 5G-NR Vehicle-to-X Communication Systems. In: <i>IEEE
    Wireless Communications and Networking Conference (WCNC 2023), Track Emerging
    Technologies, Standards, and Applications</i>. IEEE; 2023.'
  apa: Hegde, A., Delooz, Q., Mariyaklla, C. L., Festag, A., &#38; Klingler, F. (2023).
    Radio Resource Allocation for Collective Perception in 5G-NR Vehicle-to-X Communication
    Systems. <i>IEEE Wireless Communications and Networking Conference (WCNC 2023),
    Track Emerging Technologies, Standards, and Applications</i>.
  bibtex: '@inproceedings{Hegde_Delooz_Mariyaklla_Festag_Klingler_2023, place={Glasgow,
    UK}, title={Radio Resource Allocation for Collective Perception in 5G-NR Vehicle-to-X
    Communication Systems}, booktitle={IEEE Wireless Communications and Networking
    Conference (WCNC 2023), Track Emerging Technologies, Standards, and Applications},
    publisher={IEEE}, author={Hegde, Anupama and Delooz, Quentin and Mariyaklla, Chethan
    Lokesh and Festag, Andreas and Klingler, Florian}, year={2023} }'
  chicago: 'Hegde, Anupama, Quentin Delooz, Chethan Lokesh Mariyaklla, Andreas Festag,
    and Florian Klingler. “Radio Resource Allocation for Collective Perception in
    5G-NR Vehicle-to-X Communication Systems.” In <i>IEEE Wireless Communications
    and Networking Conference (WCNC 2023), Track Emerging Technologies, Standards,
    and Applications</i>. Glasgow, UK: IEEE, 2023.'
  ieee: A. Hegde, Q. Delooz, C. L. Mariyaklla, A. Festag, and F. Klingler, “Radio
    Resource Allocation for Collective Perception in 5G-NR Vehicle-to-X Communication
    Systems,” 2023.
  mla: Hegde, Anupama, et al. “Radio Resource Allocation for Collective Perception
    in 5G-NR Vehicle-to-X Communication Systems.” <i>IEEE Wireless Communications
    and Networking Conference (WCNC 2023), Track Emerging Technologies, Standards,
    and Applications</i>, IEEE, 2023.
  short: 'A. Hegde, Q. Delooz, C.L. Mariyaklla, A. Festag, F. Klingler, in: IEEE Wireless
    Communications and Networking Conference (WCNC 2023), Track Emerging Technologies,
    Standards, and Applications, IEEE, Glasgow, UK, 2023.'
date_created: 2022-12-22T19:26:30Z
date_updated: 2022-12-22T19:26:47Z
place: Glasgow, UK
publication: IEEE Wireless Communications and Networking Conference (WCNC 2023), Track
  Emerging Technologies, Standards, and Applications
publisher: IEEE
status: public
title: Radio Resource Allocation for Collective Perception in 5G-NR Vehicle-to-X Communication
  Systems
type: conference
user_id: '49153'
year: '2023'
...
---
_id: '34878'
author:
- first_name: Tobias
  full_name: Hardes, Tobias
  last_name: Hardes
- first_name: Florian
  full_name: Klingler, Florian
  last_name: Klingler
- first_name: Christoph
  full_name: Sommer, Christoph
  last_name: Sommer
citation:
  ama: 'Hardes T, Klingler F, Sommer C. Improving Platooning Safety with Full Duplex
    Relaying and Beamforming. In: <i>IEEE Wireless Communications and Networking Conference
    (WCNC 2023), Track Emerging Technologies, Standards, and Applications</i>. IEEE;
    2023.'
  apa: Hardes, T., Klingler, F., &#38; Sommer, C. (2023). Improving Platooning Safety
    with Full Duplex Relaying and Beamforming. <i>IEEE Wireless Communications and
    Networking Conference (WCNC 2023), Track Emerging Technologies, Standards, and
    Applications</i>.
  bibtex: '@inproceedings{Hardes_Klingler_Sommer_2023, place={Glasgow, UK}, title={Improving
    Platooning Safety with Full Duplex Relaying and Beamforming}, booktitle={IEEE
    Wireless Communications and Networking Conference (WCNC 2023), Track Emerging
    Technologies, Standards, and Applications}, publisher={IEEE}, author={Hardes,
    Tobias and Klingler, Florian and Sommer, Christoph}, year={2023} }'
  chicago: 'Hardes, Tobias, Florian Klingler, and Christoph Sommer. “Improving Platooning
    Safety with Full Duplex Relaying and Beamforming.” In <i>IEEE Wireless Communications
    and Networking Conference (WCNC 2023), Track Emerging Technologies, Standards,
    and Applications</i>. Glasgow, UK: IEEE, 2023.'
  ieee: T. Hardes, F. Klingler, and C. Sommer, “Improving Platooning Safety with Full
    Duplex Relaying and Beamforming,” 2023.
  mla: Hardes, Tobias, et al. “Improving Platooning Safety with Full Duplex Relaying
    and Beamforming.” <i>IEEE Wireless Communications and Networking Conference (WCNC
    2023), Track Emerging Technologies, Standards, and Applications</i>, IEEE, 2023.
  short: 'T. Hardes, F. Klingler, C. Sommer, in: IEEE Wireless Communications and
    Networking Conference (WCNC 2023), Track Emerging Technologies, Standards, and
    Applications, IEEE, Glasgow, UK, 2023.'
date_created: 2022-12-22T19:26:13Z
date_updated: 2022-12-22T19:26:38Z
place: Glasgow, UK
publication: IEEE Wireless Communications and Networking Conference (WCNC 2023), Track
  Emerging Technologies, Standards, and Applications
publisher: IEEE
status: public
title: Improving Platooning Safety with Full Duplex Relaying and Beamforming
type: conference
user_id: '49153'
year: '2023'
...
---
_id: '33938'
author:
- first_name: Marta
  full_name: Famula, Marta
  id: '55291'
  last_name: Famula
citation:
  ama: 'Famula M. Antonia Villinger: Dramen der Schwangerschaft. Friedrich Hebbels
    „Judith“, „Maria Magdalena“ und „Genoveva“. Baden-Baden: Ergon 2021. <i>Jahrbuch
    Forum Vormärz Forschung 2022 [in Vorbereitung]</i>. Published online 2023.'
  apa: 'Famula, M. (2023). Antonia Villinger: Dramen der Schwangerschaft. Friedrich
    Hebbels „Judith“, „Maria Magdalena“ und „Genoveva“. Baden-Baden: Ergon 2021. In
    <i>Jahrbuch Forum Vormärz Forschung 2022. [in Vorbereitung]</i>. Aisthesis.'
  bibtex: '@article{Famula_2023, place={Bielefeld}, title={Antonia Villinger: Dramen
    der Schwangerschaft. Friedrich Hebbels „Judith“, „Maria Magdalena“ und „Genoveva“.
    Baden-Baden: Ergon 2021}, journal={Jahrbuch Forum Vormärz Forschung 2022. [in
    Vorbereitung]}, publisher={Aisthesis}, author={Famula, Marta}, year={2023} }'
  chicago: 'Famula, Marta. “Antonia Villinger: Dramen der Schwangerschaft. Friedrich
    Hebbels „Judith“, „Maria Magdalena“ und „Genoveva“. Baden-Baden: Ergon 2021.”
    <i>Jahrbuch Forum Vormärz Forschung 2022. [in Vorbereitung]</i>. Bielefeld: Aisthesis,
    2023.'
  ieee: 'M. Famula, “Antonia Villinger: Dramen der Schwangerschaft. Friedrich Hebbels
    „Judith“, „Maria Magdalena“ und „Genoveva“. Baden-Baden: Ergon 2021,” <i>Jahrbuch
    Forum Vormärz Forschung 2022. [in Vorbereitung]</i>. Aisthesis, Bielefeld, 2023.'
  mla: 'Famula, Marta. “Antonia Villinger: Dramen der Schwangerschaft. Friedrich Hebbels
    „Judith“, „Maria Magdalena“ und „Genoveva“. Baden-Baden: Ergon 2021.” <i>Jahrbuch
    Forum Vormärz Forschung 2022. [in Vorbereitung]</i>, Aisthesis, 2023.'
  short: M. Famula, Jahrbuch Forum Vormärz Forschung 2022. [in Vorbereitung] (2023).
date_created: 2022-10-27T16:39:31Z
date_updated: 2022-10-28T06:03:27Z
department:
- _id: '465'
language:
- iso: ger
place: Bielefeld
publication: Jahrbuch Forum Vormärz Forschung 2022. [in Vorbereitung]
publisher: Aisthesis
status: public
title: 'Antonia Villinger: Dramen der Schwangerschaft. Friedrich Hebbels „Judith“,
  „Maria Magdalena“ und „Genoveva“. Baden-Baden: Ergon 2021'
type: review
user_id: '14932'
year: '2023'
...
---
_id: '35319'
author:
- first_name: Jörn Steffen
  full_name: Menzefricke, Jörn Steffen
  last_name: Menzefricke
- first_name: Stefan
  full_name: Gabriel, Stefan
  last_name: Gabriel
- first_name: Thomas
  full_name: Gundlach, Thomas
  last_name: Gundlach
- first_name: Daniela
  full_name: Hobscheidt, Daniela
  last_name: Hobscheidt
- first_name: Christian
  full_name: Kürpick, Christian
  last_name: Kürpick
- first_name: Felix
  full_name: Schnasse, Felix
  last_name: Schnasse
- first_name: Michel
  full_name: Scholtysik, Michel
  last_name: Scholtysik
- first_name: Heiko
  full_name: Seif, Heiko
  last_name: Seif
- first_name: Christian
  full_name: Koldewey, Christian
  last_name: Koldewey
- first_name: Roman
  full_name: Dumitrescu, Roman
  last_name: Dumitrescu
citation:
  ama: 'Menzefricke JS, Gabriel S, Gundlach T, et al. Soziotechnisches Risikomanagement
    als Erfolgsfaktor für die Digitale Transformation. In: Schallmo D, ed. <i> Digitalisierung.
    Fallstudien, Tools Und Erkenntnisse Für Das Digitale Zeitalter</i>. Springer Fachmedien
    Wiesbaden; 2023:375-408. doi:<a href="https://doi.org/10.1007/978-3-658-36634-6_14">10.1007/978-3-658-36634-6_14</a>'
  apa: Menzefricke, J. S., Gabriel, S., Gundlach, T., Hobscheidt, D., Kürpick, C.,
    Schnasse, F., Scholtysik, M., Seif, H., Koldewey, C., &#38; Dumitrescu, R. (2023).
    Soziotechnisches Risikomanagement als Erfolgsfaktor für die Digitale Transformation.
    In D. Schallmo (Ed.), <i> Digitalisierung. Fallstudien, Tools und Erkenntnisse
    für das digitale Zeitalter</i> (pp. 375–408). Springer Fachmedien Wiesbaden. <a
    href="https://doi.org/10.1007/978-3-658-36634-6_14">https://doi.org/10.1007/978-3-658-36634-6_14</a>
  bibtex: '@inbook{Menzefricke_Gabriel_Gundlach_Hobscheidt_Kürpick_Schnasse_Scholtysik_Seif_Koldewey_Dumitrescu_2023,
    place={Wiesbaden}, title={Soziotechnisches Risikomanagement als Erfolgsfaktor
    für die Digitale Transformation}, DOI={<a href="https://doi.org/10.1007/978-3-658-36634-6_14">10.1007/978-3-658-36634-6_14</a>},
    booktitle={ Digitalisierung. Fallstudien, Tools und Erkenntnisse für das digitale
    Zeitalter}, publisher={Springer Fachmedien Wiesbaden}, 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}, editor={Schallmo, Daniel}, year={2023}, pages={375–408}
    }'
  chicago: 'Menzefricke, Jörn Steffen, Stefan Gabriel, Thomas Gundlach, Daniela Hobscheidt,
    Christian Kürpick, Felix Schnasse, Michel Scholtysik, Heiko Seif, Christian Koldewey,
    and Roman Dumitrescu. “Soziotechnisches Risikomanagement Als Erfolgsfaktor Für
    Die Digitale Transformation.” In <i> Digitalisierung. Fallstudien, Tools Und Erkenntnisse
    Für Das Digitale Zeitalter</i>, edited by Daniel Schallmo, 375–408. Wiesbaden:
    Springer Fachmedien Wiesbaden, 2023. <a href="https://doi.org/10.1007/978-3-658-36634-6_14">https://doi.org/10.1007/978-3-658-36634-6_14</a>.'
  ieee: 'J. S. Menzefricke <i>et al.</i>, “Soziotechnisches Risikomanagement als Erfolgsfaktor
    für die Digitale Transformation,” in <i> Digitalisierung. Fallstudien, Tools und
    Erkenntnisse für das digitale Zeitalter</i>, D. Schallmo, Ed. Wiesbaden: Springer
    Fachmedien Wiesbaden, 2023, pp. 375–408.'
  mla: Menzefricke, Jörn Steffen, et al. “Soziotechnisches Risikomanagement Als Erfolgsfaktor
    Für Die Digitale Transformation.” <i> Digitalisierung. Fallstudien, Tools Und
    Erkenntnisse Für Das Digitale Zeitalter</i>, edited by Daniel Schallmo, Springer
    Fachmedien Wiesbaden, 2023, pp. 375–408, doi:<a href="https://doi.org/10.1007/978-3-658-36634-6_14">10.1007/978-3-658-36634-6_14</a>.
  short: 'J.S. Menzefricke, S. Gabriel, T. Gundlach, D. Hobscheidt, C. Kürpick, F.
    Schnasse, M. Scholtysik, H. Seif, C. Koldewey, R. Dumitrescu, in: D. Schallmo
    (Ed.),  Digitalisierung. Fallstudien, Tools Und Erkenntnisse Für Das Digitale
    Zeitalter, Springer Fachmedien Wiesbaden, Wiesbaden, 2023, pp. 375–408.'
date_created: 2023-01-06T07:47:09Z
date_updated: 2023-01-06T07:50:48Z
doi: 10.1007/978-3-658-36634-6_14
editor:
- first_name: Daniel
  full_name: Schallmo, Daniel
  last_name: Schallmo
language:
- iso: eng
page: 375-408
place: Wiesbaden
publication: ' Digitalisierung. Fallstudien, Tools und Erkenntnisse für das digitale
  Zeitalter'
publication_identifier:
  isbn:
  - '9783658366339'
  - '9783658366346'
  issn:
  - 2569-2348
  - 2569-4944
publication_status: published
publisher: Springer Fachmedien Wiesbaden
status: public
title: Soziotechnisches Risikomanagement als Erfolgsfaktor für die Digitale Transformation
type: book_chapter
user_id: '29799'
year: '2023'
...
---
_id: '21199'
abstract:
- lang: eng
  text: "As in almost every other branch of science, the major advances in data\r\nscience
    and machine learning have also resulted in significant improvements\r\nregarding
    the modeling and simulation of nonlinear dynamical systems. It is\r\nnowadays
    possible to make accurate medium to long-term predictions of highly\r\ncomplex
    systems such as the weather, the dynamics within a nuclear fusion\r\nreactor,
    of disease models or the stock market in a very efficient manner. In\r\nmany cases,
    predictive methods are advertised to ultimately be useful for\r\ncontrol, as the
    control of high-dimensional nonlinear systems is an engineering\r\ngrand challenge
    with huge potential in areas such as clean and efficient energy\r\nproduction,
    or the development of advanced medical devices. However, the\r\nquestion of how
    to use a predictive model for control is often left unanswered\r\ndue to the associated
    challenges, namely a significantly higher system\r\ncomplexity, the requirement
    of much larger data sets and an increased and often\r\nproblem-specific modeling
    effort. To solve these issues, we present a universal\r\nframework (which we call
    QuaSiModO:\r\nQuantization-Simulation-Modeling-Optimization) to transform arbitrary\r\npredictive
    models into control systems and use them for feedback control. The\r\nadvantages
    of our approach are a linear increase in data requirements with\r\nrespect to
    the control dimension, performance guarantees that rely exclusively\r\non the
    accuracy of the predictive model, and only little prior knowledge\r\nrequirements
    in control theory to solve complex control problems. In particular\r\nthe latter
    point is of key importance to enable a large number of researchers\r\nand practitioners
    to exploit the ever increasing capabilities of predictive\r\nmodels for control
    in a straight-forward and systematic fashion."
article_number: '110840'
author:
- first_name: Sebastian
  full_name: Peitz, Sebastian
  id: '47427'
  last_name: Peitz
  orcid: 0000-0002-3389-793X
- first_name: Katharina
  full_name: Bieker, Katharina
  id: '32829'
  last_name: Bieker
citation:
  ama: Peitz S, Bieker K. On the Universal Transformation of Data-Driven Models to
    Control Systems. <i>Automatica</i>. 2023;149. doi:<a href="https://doi.org/10.1016/j.automatica.2022.110840">10.1016/j.automatica.2022.110840</a>
  apa: Peitz, S., &#38; Bieker, K. (2023). On the Universal Transformation of Data-Driven
    Models to Control Systems. <i>Automatica</i>, <i>149</i>, Article 110840. <a href="https://doi.org/10.1016/j.automatica.2022.110840">https://doi.org/10.1016/j.automatica.2022.110840</a>
  bibtex: '@article{Peitz_Bieker_2023, title={On the Universal Transformation of Data-Driven
    Models to Control Systems}, volume={149}, DOI={<a href="https://doi.org/10.1016/j.automatica.2022.110840">10.1016/j.automatica.2022.110840</a>},
    number={110840}, journal={Automatica}, publisher={Elsevier}, author={Peitz, Sebastian
    and Bieker, Katharina}, year={2023} }'
  chicago: Peitz, Sebastian, and Katharina Bieker. “On the Universal Transformation
    of Data-Driven Models to Control Systems.” <i>Automatica</i> 149 (2023). <a href="https://doi.org/10.1016/j.automatica.2022.110840">https://doi.org/10.1016/j.automatica.2022.110840</a>.
  ieee: 'S. Peitz and K. Bieker, “On the Universal Transformation of Data-Driven Models
    to Control Systems,” <i>Automatica</i>, vol. 149, Art. no. 110840, 2023, doi:
    <a href="https://doi.org/10.1016/j.automatica.2022.110840">10.1016/j.automatica.2022.110840</a>.'
  mla: Peitz, Sebastian, and Katharina Bieker. “On the Universal Transformation of
    Data-Driven Models to Control Systems.” <i>Automatica</i>, vol. 149, 110840, Elsevier,
    2023, doi:<a href="https://doi.org/10.1016/j.automatica.2022.110840">10.1016/j.automatica.2022.110840</a>.
  short: S. Peitz, K. Bieker, Automatica 149 (2023).
date_created: 2021-02-10T07:04:15Z
date_updated: 2023-01-07T12:01:58Z
department:
- _id: '101'
- _id: '655'
doi: 10.1016/j.automatica.2022.110840
intvolume: '       149'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.sciencedirect.com/science/article/pii/S0005109822007075/pdfft?isDTMRedir=true&download=true
oa: '1'
project:
- _id: '52'
  name: 'PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing'
publication: Automatica
publication_status: published
publisher: Elsevier
status: public
title: On the Universal Transformation of Data-Driven Models to Control Systems
type: journal_article
user_id: '47427'
volume: 149
year: '2023'
...