@inproceedings{54583,
  author       = {{Beverungen, Daniel and Bartelheimer, Christian and Assbrock, Agnes  and Löhr, Bernd}},
  booktitle    = {{European Conference on Information Systems (ECIS)}},
  location     = {{Paphos, Cyprys}},
  title        = {{{Workaround-to-Innovation — Exploring Bottom-Up Process Re-Design}}},
  year         = {{2024}},
}

@article{60005,
  author       = {{Engler, Daniel and Gutsche, Gunnar and Simixhiu, Amantia and Ziegler, Andreas}},
  issn         = {{0140-9883}},
  journal      = {{Energy Economics}},
  publisher    = {{Elsevier BV}},
  title        = {{{Social norms and individual climate protection activities: A survey experiment for Germany}}},
  doi          = {{10.1016/j.eneco.2024.108103}},
  volume       = {{142}},
  year         = {{2024}},
}

@techreport{35785,
  author       = {{Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  title        = {{{Firms' Tax Misperception}}},
  doi          = {{10.2139/ssrn.4300919}},
  year         = {{2024}},
}

@techreport{63578,
  author       = {{Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}},
  title        = {{{Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing Country}}},
  year         = {{2024}},
}

@techreport{63582,
  author       = {{Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}},
  title        = {{{Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}}},
  year         = {{2024}},
}

@article{59458,
  abstract     = {{<jats:p> Boomerangs, that is, rehires, should have advantages over other new hires when integrating into an organization due to their familiarity with the work context and their pre-existing relationships. However, research suggests that the effects of hiring boomerangs may not be straightforwardly positive. To better understand these effects, we investigate how boomerangs’ social integration into a work team differs from that of other new hires due to their pre-existing relationships and how those relationships shape their and incumbents’ competence and motivation to provide assistance for collective performance. We theorize and find that boomerangs, compared with new hires, exhibit more performance assistance toward incumbent former and incumbent new colleagues. In contrast, incumbent former colleagues do not direct their performance assistance toward boomerangs, contrary to our prediction, nor do incumbent new colleagues. This study contributes to the nascent literature on boomerangs and the literature on job mobility by finding evidence that prior relationships condition the behavior of both boomerangs and incumbents. </jats:p><jats:p> Supplemental Material: The online appendix is available at https://doi.org/10.1287/orsc.2022.16685 . </jats:p>}},
  author       = {{Grohsjean, Thorsten and Dokko, Gina and Yang, Philip}},
  issn         = {{1047-7039}},
  journal      = {{Organization Science}},
  number       = {{2}},
  pages        = {{918--939}},
  publisher    = {{Institute for Operations Research and the Management Sciences (INFORMS)}},
  title        = {{{Can You Go Home Again? Performance Assistance Between Boomerangs and Incumbent Employees}}},
  doi          = {{10.1287/orsc.2022.16685}},
  volume       = {{36}},
  year         = {{2024}},
}

@inproceedings{58181,
  author       = {{Sloane, Hannah Sabrina and Jenert, Tobias}},
  location     = {{Utrecht, The Netherlands}},
  title        = {{{Disciplinarity as a Challenge for Innovation: Experiences from a Teaching Innovation Project}}},
  year         = {{2024}},
}

@article{57208,
  abstract     = {{<jats:p> Home delivery failures, traffic congestion, and relatively large handling times have a negative impact on the profitability of last-mile logistics. A potential solution is the delivery to parcel lockers or parcel shops, denoted by out-of-home (OOH) delivery. In the academic literature, models for OOH delivery are so far limited to static settings, contrasting with the sequential nature of the problem. We model the sequential decision-making problem of which OOH location to offer against what incentive for each incoming customer, taking into account future customer arrivals and choices. We propose dynamic selection and pricing of OOH (DSPO), an algorithmic pipeline that uses a novel spatial-temporal state encoding as input to a convolutional neural network. We demonstrate the performance of our method by benchmarking it against two state-of-the-art approaches. Our extensive numerical study, guided by real-world data, reveals that DSPO can save 19.9 percentage points (%pt) in costs compared with a situation without OOH locations, 7%pt compared with a static selection and pricing policy, and 3.8%pt compared with a state-of-the-art demand management benchmark. We provide comprehensive insights into the complex interplay between OOH delivery dynamics and customer behavior influenced by pricing strategies. The implications of our findings suggest that practitioners adopt dynamic selection and pricing policies. </jats:p><jats:p> History: This paper has been accepted for the Transportation Science special issue on TSL Conference 2023. </jats:p><jats:p> Funding: This work was supported by TKI DINALOG. </jats:p>}},
  author       = {{Akkerman, Fabian and Dieter, Peter and Mes, Martijn}},
  issn         = {{0041-1655}},
  journal      = {{Transportation Science}},
  publisher    = {{Institute for Operations Research and the Management Sciences (INFORMS)}},
  title        = {{{Learning Dynamic Selection and Pricing of Out-of-Home Deliveries}}},
  doi          = {{10.1287/trsc.2023.0434}},
  year         = {{2024}},
}

@inproceedings{57250,
  author       = {{Schütze, Christian and Richter, Birte and Lammert, Olesja and Thommes, Kirsten and Wrede, Britta}},
  booktitle    = {{HAI '24: Proceedings of the 12th International Conference on Human-Agent Interaction}},
  isbn         = {{9798400711787}},
  pages        = {{141--149}},
  publisher    = {{ACM}},
  title        = {{{Static Socio-demographic and Individual Factors for Generating Explanations in XAI: Can they serve as a prior in DSS for adaptation of explanation strategies?}}},
  doi          = {{10.1145/3687272.3688300}},
  year         = {{2024}},
}

@inbook{54623,
  author       = {{Papenkordt, Jörg}},
  booktitle    = {{Artificial Intelligence in HCI}},
  isbn         = {{9783031606052}},
  issn         = {{0302-9743}},
  publisher    = {{Springer Nature Switzerland}},
  title        = {{{Navigating Transparency: The Influence of On-demand Explanations on Non-expert User Interaction with AI}}},
  doi          = {{10.1007/978-3-031-60606-9_14}},
  year         = {{2024}},
}

@inproceedings{55178,
  author       = {{Thommes, Kirsten and Lammert, Olesja and Schütze, Christian and Richter, Birte and Wrede, Britta}},
  title        = {{{Human Emotions in AI Explanations}}},
  year         = {{2024}},
}

@inproceedings{57075,
  author       = {{Assbrock, Agnes and Löhr, Bernd and Bartelheimer, Christian and Beverungen, Daniel}},
  booktitle    = {{International Conference on Information Systems (ICIS)}},
  location     = {{Bangkok, Thailand}},
  title        = {{{Workarounds as Catalysts for Process Innovation: A Multiple Case Study on Pitfalls and Protocols}}},
  year         = {{2024}},
}

@article{52206,
  author       = {{Seutter, Janina and Müller, Michelle and Müller, Stefanie Jutta Marianne and Kundisch, Dennis}},
  journal      = {{Internet Research}},
  number       = {{6}},
  pages        = {{2151 -- 2174}},
  title        = {{{Moment or movement – the heterogeneous impact of the Black Lives Matter movement on personal and societal charitable crowdfunding campaigns}}},
  doi          = {{10.1108/INTR-11-2022-0904}},
  volume       = {{34}},
  year         = {{2024}},
}

@techreport{57521,
  author       = {{Kundisch, Dennis}},
  pages        = {{30 -- 33}},
  title        = {{{Warum werden B2B-Online-Bewertungen geschrieben?}}},
  volume       = {{2}},
  year         = {{2024}},
}

@article{57527,
  abstract     = {{Emotionen und der Umgang mit Emotionen sind besonders für angehende Lehrkräfte von hoher Bedeutsamkeit. Die Fähigkeit von angehenden Lehrkräften, aktiv mit ihren Emotionen umzugehen, bildet einen entscheidenden Faktor für die Entwicklung von Lehrprofessionalität sowie für die psychische Gesundheit im künftigen Beruf. Der Umgang von angehenden Lehrkräften mit Emotionen wurde in der Lehrkräftebildung bislang nur eingeschränkt bzw. punk-tuell aufgegriffen. Das Praxissemester stellt eine Phase der Lehrkräftebildung dar, die aufgrund der neuen Herausforderungen und Aufgaben für die Studierenden stark emotionsgeladen sein kann. Die vorliegende Tagebuchstudie untersucht spezifische emotionsauslösende Situationen im Berufsalltag von Praxissemesterstudierenden (n=10). In diesem Zusammenhang wurden zudem die Valenz (positiv – negativ) der erlebten Emotionen sowie die situationsspezifische Emotionsregulation untersucht. Die Praxissemesterstudierenden wurden instruiert, anzugeben, ob sie eine Emotion situationsspezifisch reguliert haben, indem sie diese kognitiv neu bewertet, expressiv unterdrückt oder frei herausgelassen haben. Insgesamt wurden 126 emotionsauslösende berufliche Situationen im Praxissemester genannt, welche sich in einen schulischen, (privat-)beruflichen und Ausbildungskontext unterteilen lassen. Die Praxissemesterstudierenden gaben an, mehr positive als negative Emotionen situationsspezifisch erlebt zu haben. Das freie Herauslassen von Emotionen wurde in den meisten Fällen als Emotionsregulationsstrategie eingesetzt.}},
  author       = {{Will, Alexander and Jenert, Tobias}},
  journal      = {{HLZ – Herausforderung Lehrer*innenbildung}},
  keywords     = {{emtions, emotion regulation, Emotionsregulation, Emotion, Praxissemester, Lehrerbildung, Lehrer:innenbildung}},
  number       = {{1}},
  pages        = {{451–468}},
  title        = {{{Emotionales Erleben und Emotionsregulation von Studierenden im Praxissemester – Eine Tagebuchstudie}}},
  doi          = {{10.11576/HLZ-6300}},
  volume       = {{7}},
  year         = {{2024}},
}

@techreport{57481,
  author       = {{Dieter, Peter and Speckenmeyer, Philipp and Schryen, Guido}},
  title        = {{{The On-Demand Delivery Problem: Assignment of Orders to Warehouses and Couriers}}},
  doi          = {{10.2139/ssrn.5039888}},
  year         = {{2024}},
}

@inproceedings{56926,
  author       = {{Müller, Michelle and Althaus, Maike and Bartelheimer, Christian and Kundisch, Dennis}},
  location     = {{Paphos, Cyprus}},
  publisher    = {{Proceedings of the 32nd European Conference on Information Systems (TREO)}},
  title        = {{{Paving the Way for Student-Led Publications - Development and Implementation of a Course in Information Systems with Open Educational Resources}}},
  year         = {{2024}},
}

@techreport{56927,
  author       = {{Müller, Michelle}},
  title        = {{{Guardians of Giving - An Empirical Analysis on the Relationship between Charitable Crowdfunding and Acquisitive Crime}}},
  year         = {{2024}},
}

@techreport{56767,
  abstract     = {{Regulatorische Änderungen der vergangenen Jahre sowie die Umsetzung der „DAC 7“-EU‑Richtlinie haben dazu geführt, dass Tax Compliance Management Systeme (Tax CMS) zu einem zunehmend relevanten Faktor in deutschen Betriebsprüfungen avanciert sind. Unsere Interviewstudie, die sich auf Erfahrungen von Expertinnen und Experten aus Industrie, Handel und Steuerberatung stützt, zeigt, dass die Anzahl an Tax CMS in deutschen Unternehmen in den vergangenen Jahren gewachsen ist und insbesondere große Unternehmen mehrheitlich ein solches Kontrollsystem implementiert haben. Während aus Unternehmenssicht noch keine spürbaren Effekte auf die Betriebsprüfungsdauer, -umfang und -schwerpunkte sowie die Anzahl an Steuerstreitigkeiten und Höhe der Steuernachzahlungen feststellbar sind, nehmen die Befragten der steuerberatenden Berufe eine erste positive Entwicklung des Betriebsprüfungsklimas und damit einhergehend weniger Steuerstreitigkeiten sowie eine effizienzorientierte Verschiebung der Prüfungsschwerpunkte hin zu zunehmenden Prozessprüfungen wahr. Die Ergebnisse spiegeln Erfahrungen mit Tax CMS in Betriebsprüfungen wider und erlauben so Einblicke in die Nutzung, sowie Vor- und Nachteile dieser Systeme. So verdeutlichen die Ergebnisse etwa, dass Konkretisierungen der Vorschriften für den Aufbau und die Zertifizierung von Tax CMS sowie konkretere Rahmenbedingungen, die die Einbeziehung von Tax CMS in Betriebsprüfungen und daraus entstehende potentielle Betriebsprüfungserleichterungen verlässlich regeln, besonders wichtig sind. Die Einblicke dieser Studie bieten Orientierungspunkte für die Gestaltung der Nutzung von Tax CMS. Dies gilt insbesondere, da Tax CMS im Zuge der regulatorischen Änderungen und der wachsenden Anzahl implementierter Tax CMS zukünftig zunehmend eine relevante Rolle in Betriebsprüfungsprozessen in Deutschland spielen werden. }},
  author       = {{Schulz, Kim Alina and Sureth-Sloane, Caren}},
  title        = {{{Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4999404}},
  year         = {{2024}},
}

@techreport{49873,
  abstract     = {{This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs associated with tax complexity—tax employees, and tax risk. We find that firms locate more tax employees in countries with greater tax complexity. This association is particularly pronounced for complexity in tax procedures. We also find that multinationals operating in countries with high tax complexity are associated with higher tax risk. The incremental tax risk vanishes for firms that locate more tax employees in countries with highly complex tax procedures, while we find no risk reduction from additional tax employees in countries with complex tax rules. Our results reveal that multinationals eliminate 25 percent of overall tax complexity-related tax risk through targeted location of tax employees.}},
  author       = {{Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}},
  keywords     = {{tax complexity, tax complexity cost, tax department, tax employees, tax risk}},
  title        = {{{Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications}}},
  doi          = {{10.2139/ssrn.4888151}},
  year         = {{2024}},
}