---
_id: '56322'
author:
- first_name: Stefan
full_name: Elit, Stefan
id: '105'
last_name: Elit
orcid: 0000-0002-4719-1073
citation:
ama: 'Elit S. Klopstock? Oder: wie ein Autorleben erzählt wird (seit fast 300 Jahren).
In: ; 2024. doi:10.17619/UNIPB/1-2098'
apa: 'Elit, S. (2024). Klopstock? Oder: wie ein Autorleben erzählt wird (seit
fast 300 Jahren). https://doi.org/10.17619/UNIPB/1-2098'
bibtex: '@inproceedings{Elit_2024, title={Klopstock? Oder: wie ein Autorleben erzählt
wird (seit fast 300 Jahren)}, DOI={10.17619/UNIPB/1-2098},
author={Elit, Stefan}, year={2024} }'
chicago: 'Elit, Stefan. “Klopstock? Oder: wie ein Autorleben erzählt wird (seit
fast 300 Jahren),” 2024. https://doi.org/10.17619/UNIPB/1-2098.'
ieee: 'S. Elit, “Klopstock? Oder: wie ein Autorleben erzählt wird (seit fast 300
Jahren),” 2024, doi: 10.17619/UNIPB/1-2098.'
mla: 'Elit, Stefan. Klopstock? Oder: wie ein Autorleben erzählt wird (seit fast
300 Jahren). 2024, doi:10.17619/UNIPB/1-2098.'
short: 'S. Elit, in: 2024.'
date_created: 2024-10-04T13:05:01Z
date_updated: 2026-06-07T08:41:30Z
department:
- _id: '465'
- _id: '5'
doi: 10.17619/UNIPB/1-2098
language:
- iso: ger
main_file_link:
- open_access: '1'
url: 10.17619/UNIPB/1-2098
oa: '1'
publication_status: published
status: public
title: 'Klopstock? Oder: wie ein Autorleben erzählt wird (seit fast 300 Jahren)'
type: conference
user_id: '105'
year: '2024'
...
---
_id: '56439'
author:
- first_name: Vanessa
full_name: Albus, Vanessa
id: '80690'
last_name: Albus
citation:
ama: 'Albus V. Review: Sandra Eleonore Johst: Kant als Lehrer der Aufklärung. Historische
und systematische Verbindungslinien zum Pädagogischen. Paderborn: Brill/mentis
2022. 355 S. Zeitschrift für Didaktik der Philosophie und Ethik. 2024;1:123.'
apa: 'Albus, V. (2024). Review: Sandra Eleonore Johst: Kant als Lehrer der Aufklärung.
Historische und systematische Verbindungslinien zum Pädagogischen. Paderborn:
Brill/mentis 2022. 355 S. In Zeitschrift für Didaktik der Philosophie und Ethik
(Vol. 1, p. 123). C.C.Buchner.'
bibtex: '@article{Albus_2024, title={Review: Sandra Eleonore Johst: Kant als Lehrer
der Aufklärung. Historische und systematische Verbindungslinien zum Pädagogischen.
Paderborn: Brill/mentis 2022. 355 S.}, volume={1}, journal={Zeitschrift für Didaktik
der Philosophie und Ethik}, publisher={C.C.Buchner}, author={Albus, Vanessa},
year={2024}, pages={123} }'
chicago: 'Albus, Vanessa. “Review: Sandra Eleonore Johst: Kant als Lehrer der Aufklärung.
Historische und systematische Verbindungslinien zum Pädagogischen. Paderborn:
Brill/mentis 2022. 355 S.” Zeitschrift für Didaktik der Philosophie und Ethik.
C.C.Buchner, 2024.'
ieee: 'V. Albus, “Review: Sandra Eleonore Johst: Kant als Lehrer der Aufklärung.
Historische und systematische Verbindungslinien zum Pädagogischen. Paderborn:
Brill/mentis 2022. 355 S.,” Zeitschrift für Didaktik der Philosophie und Ethik,
vol. 1. C.C.Buchner, p. 123, 2024.'
mla: 'Albus, Vanessa. “Review: Sandra Eleonore Johst: Kant als Lehrer der Aufklärung.
Historische und systematische Verbindungslinien zum Pädagogischen. Paderborn:
Brill/mentis 2022. 355 S.” Zeitschrift für Didaktik der Philosophie und Ethik,
vol. 1, C.C.Buchner, 2024, p. 123.'
short: V. Albus, Zeitschrift für Didaktik der Philosophie und Ethik 1 (2024) 123.
date_created: 2024-10-08T22:53:31Z
date_updated: 2026-06-08T12:31:25Z
intvolume: ' 1'
language:
- iso: ger
page: '123'
publication: Zeitschrift für Didaktik der Philosophie und Ethik
publication_status: published
publisher: C.C.Buchner
status: public
title: 'Review: Sandra Eleonore Johst: Kant als Lehrer der Aufklärung. Historische
und systematische Verbindungslinien zum Pädagogischen. Paderborn: Brill/mentis 2022.
355 S.'
type: review
user_id: '57447'
volume: 1
year: '2024'
...
---
_id: '59337'
abstract:
- lang: eng
text: 'Im Rahmen der Fortbildungsinitiative QuaMath beschäftige ich mich mit der
Entwicklung von Fortbildungsaktivitäten für den Inhaltsbereich der analytischen
Geometrie. Um dies zu realisieren, stellt sich zunächst die Frage: Über welche
Expertise verfügen (angehende) Lehrkräfte zum verstehensorientierten Unterrichten
von anaGeo.? Dazu spezifiziere ich ein gegenstandsbezogenes Expertisemodell (Prediger)
für den Unterricht zur anaGeo., erhebe Vorwissen von (angehenden) Lehrkräften
und erprobe Aus- und Fortbildungsaktivitäten in verschiedenen Stichproben zur
Rekonstruktion von Orientierungen.'
author:
- first_name: Janine
full_name: Herrmann, Janine
last_name: Herrmann
citation:
ama: 'Herrmann J. Ansprüche an eine Fortbildung zur analytischen Geometrie. In:
Beiträge zum Mathematikunterricht 2024. LibreCat University; 2024.'
apa: Herrmann, J. (2024). Ansprüche an eine Fortbildung zur analytischen Geometrie.
Beiträge zum Mathematikunterricht 2024. 57. Jahrestagung der GdM, Duisburg/Essen.
bibtex: '@inproceedings{Herrmann_2024, title={Ansprüche an eine Fortbildung zur
analytischen Geometrie}, booktitle={Beiträge zum Mathematikunterricht 2024}, publisher={LibreCat
University}, author={Herrmann, Janine}, year={2024} }'
chicago: Herrmann, Janine. “Ansprüche an eine Fortbildung zur analytischen Geometrie.”
In Beiträge zum Mathematikunterricht 2024. LibreCat University, 2024.
ieee: J. Herrmann, “Ansprüche an eine Fortbildung zur analytischen Geometrie,” presented
at the 57. Jahrestagung der GdM, Duisburg/Essen, 2024.
mla: Herrmann, Janine. “Ansprüche an eine Fortbildung zur analytischen Geometrie.”
Beiträge zum Mathematikunterricht 2024, LibreCat University, 2024.
short: 'J. Herrmann, in: Beiträge zum Mathematikunterricht 2024, LibreCat University,
2024.'
conference:
end_date: 2024-03-08
location: Duisburg/Essen
name: 57. Jahrestagung der GdM
start_date: 2024-03-04
date_created: 2025-04-04T06:29:02Z
date_updated: 2026-06-10T07:01:19Z
ddc:
- '510'
file:
- access_level: open_access
content_type: application/pdf
creator: herrmann
date_created: 2025-08-26T08:38:40Z
date_updated: 2026-06-10T07:01:19Z
file_id: '61019'
file_name: BzMU24_HERRMANN_Geometriefortbildungen.pdf
file_size: 57284
relation: main_file
file_date_updated: 2026-06-10T07:01:19Z
has_accepted_license: '1'
jel:
- C
keyword:
- Mathematikfortbildungen
- analytische Geometrie
- Expertise
language:
- iso: ger
oa: '1'
publication: Beiträge zum Mathematikunterricht 2024
publisher: LibreCat University
status: public
title: Ansprüche an eine Fortbildung zur analytischen Geometrie
type: conference
user_id: '64060'
year: '2024'
...
---
_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. Firms’ Perception of a Fair Tax Burden - The
Impact of Trust and Public Goods.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4972829
apa: Giese, H., & Heinemann-Heile, V. (2024). Firms’ Perception of a Fair
Tax Burden - The Impact of Trust and Public Goods. https://dx.doi.org/10.2139/ssrn.4972829
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={https://dx.doi.org/10.2139/ssrn.4972829},
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. Firms’ Perception of a
Fair Tax Burden - The Impact of Trust and Public Goods. TRR 266 Accounting
for Transparency Working Paper Series No. 158, 2024. https://dx.doi.org/10.2139/ssrn.4972829.
ieee: H. Giese and V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden
- The Impact of Trust and Public Goods. 2024.
mla: Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Perception of a Fair
Tax Burden - The Impact of Trust and Public Goods. 2024, doi:https://dx.doi.org/10.2139/ssrn.4972829.
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. Tax Complexity and Tax Risk: The Role
of Tax Employees.; 2024. doi:10.2139/ssrn.4888151'
apa: 'Giese, H., Koch, R., & Sureth-Sloane, C. (2024). Tax Complexity and
Tax Risk: The Role of Tax Employees. 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={Tax Complexity and Tax Risk: The Role of
Tax Employees}, 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. Tax Complexity
and Tax Risk: The Role of Tax Employees. 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, Tax Complexity and Tax Risk:
The Role of Tax Employees. 2024.'
mla: 'Giese, Henning, et al. Tax Complexity and Tax Risk: The Role of Tax Employees.
2024, doi:10.2139/ssrn.4888151.'
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). „Die unterschiedlichen Perspektiven, die unterschiedlichen
Grundvoraussetzungen (…), die unterschiedliche Sprache“ – Prozesse interorganisationaler
Zusammenarbeit im Kontext des InnoVET-Programms. 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. „Die Unterschiedlichen Perspektiven, Die Unterschiedlichen
Grundvoraussetzungen (…), Die Unterschiedliche Sprache“ – Prozesse Interorganisationaler
Zusammenarbeit Im Kontext Des InnoVET-Programms. 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). VET innovation projects in Germany – Overview of and
insights into a qualitative study on processes of inter-organisational cooperation.
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. VET Innovation Projects in Germany – Overview of and
Insights into a Qualitative Study on Processes of Inter-Organisational Cooperation.
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. HR-Praktiken als Ressourcenmanager: Wie die
Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können.
Studie Industrieverband Büro und Arbeitswelt e.V..; 2024.'
apa: 'Radermacher, K., & Schneider, M. (2024). HR-Praktiken als Ressourcenmanager:
Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden
können. Studie Industrieverband Büro und Arbeitswelt e.V..'
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. HR-Praktiken als Ressourcenmanager:
Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden
können. Studie Industrieverband Büro und Arbeitswelt e.V.., 2024.'
ieee: 'K. Radermacher and M. Schneider, HR-Praktiken als Ressourcenmanager: Wie
die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können.
Studie Industrieverband Büro und Arbeitswelt e.V.. 2024.'
mla: 'Radermacher, Katharina, and Martin Schneider. HR-Praktiken als Ressourcenmanager:
Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden
können. Studie Industrieverband Büro und Arbeitswelt e.V.. 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). Innovationsprojekte in der beruflichen Bildung – Studie
zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms.
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. Innovationsprojekte in der beruflichen Bildung – Studie
zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms.
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: Fortschritte
der Akustik - DAGA 2024. ; 2024:1117–1120.'
apa: Friesen, O., Pasha, M. A., Schwengelbeck, M., Claes, L., Baumhögger, E., &
Henning, B. (2024). Untersuchung piezoelektrischer Materialeigenschaften unter
hydrostatischer Last. Fortschritte der Akustik - DAGA 2024, 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 Fortschritte der Akustik - DAGA 2024, 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 Fortschritte der Akustik - DAGA 2024, Hannover, 2024, pp. 1117–1120.
mla: Friesen, Olga, et al. “Untersuchung piezoelektrischer Materialeigenschaften
unter hydrostatischer Last.” Fortschritte der Akustik - DAGA 2024, 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? Sustainability Nexus Forum. 2024;32(1). doi:10.1007/s00550-024-00541-1
apa: Kosi, U., & Relard, P. (2024). Are firms (getting) ready for the corporate
sustainability reporting directive? Sustainability Nexus Forum, 32(1),
Article 5. https://doi.org/10.1007/s00550-024-00541-1
bibtex: '@article{Kosi_Relard_2024, title={Are firms (getting) ready for the corporate
sustainability reporting directive?}, volume={32}, DOI={10.1007/s00550-024-00541-1},
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?” Sustainability Nexus Forum 32, no.
1 (2024). https://doi.org/10.1007/s00550-024-00541-1.
ieee: 'U. Kosi and P. Relard, “Are firms (getting) ready for the corporate sustainability
reporting directive?,” Sustainability Nexus Forum, vol. 32, no. 1, Art.
no. 5, 2024, doi: 10.1007/s00550-024-00541-1.'
mla: Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate
Sustainability Reporting Directive?” Sustainability Nexus Forum, vol. 32,
no. 1, 5, Springer Science and Business Media LLC, 2024, doi:10.1007/s00550-024-00541-1.
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. Theology of Prophecy in Dialogue. Vol
Volume 4. Brill | Schöningh; 2024. doi:https://doi.org/10.30965/9783657797264
apa: 'Ghaffar, Z., & von Stosch, K. (Eds.). (2024). Theology of Prophecy
in Dialogue: Vol. Volume 4. Brill | Schöningh. https://doi.org/10.30965/9783657797264'
bibtex: '@book{Ghaffar_von Stosch_2024, series={Beiträge zur Koranforschung}, title={Theology
of Prophecy in Dialogue}, volume={Volume 4}, DOI={https://doi.org/10.30965/9783657797264},
publisher={Brill | Schöningh}, year={2024}, collection={Beiträge zur Koranforschung}
}'
chicago: Ghaffar, Zishan, and Klaus von Stosch, eds. Theology of Prophecy in
Dialogue. Vol. Volume 4. Beiträge Zur Koranforschung. Brill | Schöningh, 2024.
https://doi.org/10.30965/9783657797264.
ieee: Z. Ghaffar and K. von Stosch, Eds., Theology of Prophecy in Dialogue,
vol. Volume 4. Brill | Schöningh, 2024.
mla: Ghaffar, Zishan, and Klaus von Stosch, editors. Theology of Prophecy in
Dialogue. Brill | Schöningh, 2024, doi:https://doi.org/10.30965/9783657797264.
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
license: https://creativecommons.org/licenses/by-nc-nd/4.0/
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. Die Bedeutung
Der Bildungssprache Deutsch in Der Schule. Klinkhardt; 2024:23-39.'
apa: Topalovic, E. (2024). Sprachliche Bildung. Schulische, deutschdidaktische und
bildungspolitische Perspektiven. In S. Lin-Klitzing, D. Di Fuccia, & T. Gaube
(Eds.), Die Bedeutung der Bildungssprache Deutsch in der Schule (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 Die Bedeutung Der Bildungssprache
Deutsch in Der Schule, 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 Die Bedeutung der Bildungssprache Deutsch in der Schule,
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.” Die Bedeutung Der Bildungssprache Deutsch
in Der Schule, 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: Proceedings of the 16th International Natural Language Generation
Conference.'
apa: Stahl, M., & Wachsmuth, H. (n.d.). Identifying Feedback Types to Augment
Feedback Comment Generation. Proceedings of the 16th International Natural
Language Generation Conference. 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 Proceedings of the 16th International Natural
Language Generation Conference, 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.” Proceedings of the 16th International Natural
Language Generation Conference.
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. Histories of Tax Evasion, Avoidance and
Resistance. 1st ed. Routledge; 2023. doi:10.4324/9781003333197
apa: Schönhärl, K., Hürlimann, G., & Rohde, D. (2023). Histories of Tax Evasion,
Avoidance and Resistance (1st ed.). Routledge. https://doi.org/10.4324/9781003333197
bibtex: '@book{Schönhärl_Hürlimann_Rohde_2023, place={London}, edition={1}, series={Financial
History}, title={Histories of Tax Evasion, Avoidance and Resistance}, DOI={10.4324/9781003333197}, publisher={Routledge},
author={Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}, year={2023},
collection={Financial History} }'
chicago: 'Schönhärl, Korinna, Gisela Hürlimann, and Dorothea Rohde. Histories
of Tax Evasion, Avoidance and Resistance. 1st ed. Financial History. London:
Routledge, 2023. https://doi.org/10.4324/9781003333197.'
ieee: 'K. Schönhärl, G. Hürlimann, and D. Rohde, Histories of Tax Evasion, Avoidance
and Resistance, 1st ed. London: Routledge, 2023.'
mla: Schönhärl, Korinna, et al. Histories of Tax Evasion, Avoidance and Resistance.
1st ed., Routledge, 2023, doi:10.4324/9781003333197.
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. Histories of Tax Evasion, Avoidance and Resistance . 1st
ed. Financial History. Routledge; 2023:1-15. doi:10.4324/9781003333197'
apa: Schönhärl, K., Hürlimann, G., & Rohde, D. (2023). The Ability and Intention
of Not Paying Taxes in History. Some Introductory Observations. In K. Schönhärl,
G. Hürlimann, & D. Rohde (Eds.), Histories of Tax Evasion, Avoidance and
Resistance (1st ed., pp. 1–15). Routledge. https://doi.org/10.4324/9781003333197
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={10.4324/9781003333197},
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 Histories of Tax Evasion, Avoidance and Resistance , edited by Korinna
Schönhärl, Gisela Hürlimann, and Dorothea Rohde, 1st ed., 1–15. Financial History.
Routledge, 2023. https://doi.org/10.4324/9781003333197.
ieee: K. Schönhärl, G. Hürlimann, and D. Rohde, “ The Ability and Intention of Not
Paying Taxes in History. Some Introductory Observations,” in Histories of Tax
Evasion, Avoidance and Resistance , 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.” Histories of Tax Evasion, Avoidance
and Resistance , edited by Korinna Schönhärl et al., 1st ed., Routledge, 2023,
pp. 1–15, doi:10.4324/9781003333197.
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. Histories of Tax Evasion, Avoidance
and Resistance. 1st ed. Routledge; 2023:154-167. doi:10.4324/9781003333197'
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, & D. Rohde (Eds.), Histories of Tax
Evasion, Avoidance and Resistance (1st ed., pp. 154–167). Routledge. https://doi.org/10.4324/9781003333197
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={10.4324/9781003333197},
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 Histories of Tax Evasion, Avoidance and Resistance, edited
by Korinna Schönhärl, Gisela Hürlimann, and Dorothea Rohde, 1st ed., 154–67. London:
Routledge, 2023. https://doi.org/10.4324/9781003333197.'
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 Histories of Tax Evasion, Avoidance and Resistance, 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.” Histories of Tax Evasion, Avoidance and Resistance, edited by Korinna
Schönhärl et al., 1st ed., Routledge, 2023, pp. 154–67, doi:10.4324/9781003333197.
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: IEEE
Consumer Communications and Networking Conference (CCNC 2023), Track Communication
and Applications for Connected and Autonomous Vehicles on Land, Water, and Sky.
IEEE; 2023.'
apa: Franke, M., Klingler, F., & Sommer, C. (2023). Addressing the Unbounded
Latency of Best-Effort Device-to-Device Communication with Low Earth Orbit Satellite
Support. IEEE Consumer Communications and Networking Conference (CCNC 2023),
Track Communication and Applications for Connected and Autonomous Vehicles on
Land, Water, and Sky.
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 IEEE Consumer Communications and Networking Conference
(CCNC 2023), Track Communication and Applications for Connected and Autonomous
Vehicles on Land, Water, and Sky. 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.” IEEE Consumer Communications
and Networking Conference (CCNC 2023), Track Communication and Applications for
Connected and Autonomous Vehicles on Land, Water, and Sky, 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: IEEE
Wireless Communications and Networking Conference (WCNC 2023), Track Emerging
Technologies, Standards, and Applications. IEEE; 2023.'
apa: Hegde, A., Delooz, Q., Mariyaklla, C. L., Festag, A., & Klingler, F. (2023).
Radio Resource Allocation for Collective Perception in 5G-NR Vehicle-to-X Communication
Systems. IEEE Wireless Communications and Networking Conference (WCNC 2023),
Track Emerging Technologies, Standards, and Applications.
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 IEEE Wireless Communications
and Networking Conference (WCNC 2023), Track Emerging Technologies, Standards,
and Applications. 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.” IEEE Wireless Communications
and Networking Conference (WCNC 2023), Track Emerging Technologies, Standards,
and Applications, 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: IEEE Wireless Communications and Networking Conference
(WCNC 2023), Track Emerging Technologies, Standards, and Applications. IEEE;
2023.'
apa: Hardes, T., Klingler, F., & Sommer, C. (2023). Improving Platooning Safety
with Full Duplex Relaying and Beamforming. IEEE Wireless Communications and
Networking Conference (WCNC 2023), Track Emerging Technologies, Standards, and
Applications.
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 IEEE Wireless Communications
and Networking Conference (WCNC 2023), Track Emerging Technologies, Standards,
and Applications. 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.” IEEE Wireless Communications and Networking Conference (WCNC
2023), Track Emerging Technologies, Standards, and Applications, 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'
...