---
_id: '61309'
abstract:
- lang: eng
text: "Service ecosystems reshape service innovation by enabling value co-creation
among diverse actors. However, small and medium-sized enterprises and public organizations
face significant challenges navigating and leveraging these ecosystems due to
resource constraints, knowledge gaps, and partnership difficulties. While digital
innovation hubs have been introduced as potential intermediaries to foster innovation,
existing models primarily focus on individual solutions and networking rather
than orchestrating service innovation. This study investigates the design of a
digital service innovation hub as an orchestrating entity that facilitates service
innovation within ecosystems. Under the design science research paradigm, we analyze
the challenges faced by small and medium-sized enterprises and public organizations
and derive design requirements for these hubs. Based on 17 expert interviews and
focus group validations, we define the problem\r\nspace and provide a requirements
catalog for designing digital service innovation hubs as a step towards providing
holistic support for service innovation initiatives."
author:
- first_name: Jannika Marie
full_name: Schäfer, Jannika Marie
id: '74374'
last_name: Schäfer
- first_name: Jonas
full_name: Liebschner, Jonas
last_name: Liebschner
- first_name: Polina
full_name: Rajko, Polina
last_name: Rajko
- first_name: Henrik
full_name: Cohnen, Henrik
last_name: Cohnen
- first_name: Nina
full_name: Lugmair, Nina
last_name: Lugmair
- first_name: Daniel
full_name: Heinz, Daniel
last_name: Heinz
citation:
ama: 'Schäfer JM, Liebschner J, Rajko P, Cohnen H, Lugmair N, Heinz D. Designing
Digital Service Innovation Hubs: An Ecosystem Perspective on the Challenges and
Requirements of SMEs and the Public Sector. In: Proceedings of the 20th International
Conference on Wirtschaftsinformatik (WI 2025). Association for Information
Systems (AIS); 2025.'
apa: 'Schäfer, J. M., Liebschner, J., Rajko, P., Cohnen, H., Lugmair, N., &
Heinz, D. (2025). Designing Digital Service Innovation Hubs: An Ecosystem Perspective
on the Challenges and Requirements of SMEs and the Public Sector. Proceedings
of the 20th International Conference on Wirtschaftsinformatik (WI 2025). 20th
International Conference on Wirtschaftsinformatik (WI 2025), Münster, Germany.'
bibtex: '@inproceedings{Schäfer_Liebschner_Rajko_Cohnen_Lugmair_Heinz_2025, place={Münster,
Germany}, title={Designing Digital Service Innovation Hubs: An Ecosystem Perspective
on the Challenges and Requirements of SMEs and the Public Sector}, booktitle={Proceedings
of the 20th International Conference on Wirtschaftsinformatik (WI 2025)}, publisher={Association
for Information Systems (AIS)}, author={Schäfer, Jannika Marie and Liebschner,
Jonas and Rajko, Polina and Cohnen, Henrik and Lugmair, Nina and Heinz, Daniel},
year={2025} }'
chicago: 'Schäfer, Jannika Marie, Jonas Liebschner, Polina Rajko, Henrik Cohnen,
Nina Lugmair, and Daniel Heinz. “Designing Digital Service Innovation Hubs: An
Ecosystem Perspective on the Challenges and Requirements of SMEs and the Public
Sector.” In Proceedings of the 20th International Conference on Wirtschaftsinformatik
(WI 2025). Münster, Germany: Association for Information Systems (AIS), 2025.'
ieee: 'J. M. Schäfer, J. Liebschner, P. Rajko, H. Cohnen, N. Lugmair, and D. Heinz,
“Designing Digital Service Innovation Hubs: An Ecosystem Perspective on the Challenges
and Requirements of SMEs and the Public Sector,” presented at the 20th International
Conference on Wirtschaftsinformatik (WI 2025), Münster, Germany, 2025.'
mla: 'Schäfer, Jannika Marie, et al. “Designing Digital Service Innovation Hubs:
An Ecosystem Perspective on the Challenges and Requirements of SMEs and the Public
Sector.” Proceedings of the 20th International Conference on Wirtschaftsinformatik
(WI 2025), Association for Information Systems (AIS), 2025.'
short: 'J.M. Schäfer, J. Liebschner, P. Rajko, H. Cohnen, N. Lugmair, D. Heinz,
in: Proceedings of the 20th International Conference on Wirtschaftsinformatik
(WI 2025), Association for Information Systems (AIS), Münster, Germany, 2025.'
conference:
end_date: 17.09.2025
location: Münster, Germany
name: 20th International Conference on Wirtschaftsinformatik (WI 2025)
start_date: 14.09.2025
date_created: 2025-09-16T13:44:53Z
date_updated: 2025-09-16T13:46:05Z
department:
- _id: '195'
jel:
- M15
keyword:
- service innovation
- ecosystem
- innovation hubs
- SMEs
- public sector
language:
- iso: eng
place: Münster, Germany
project:
- _id: '1250'
name: 'SHAPE : Gestaltung von Dienstleistungsentwicklungsprozessen und lnnovationspartnerschaften
mit Unternehmen'
publication: Proceedings of the 20th International Conference on Wirtschaftsinformatik
(WI 2025)
publication_status: published
publisher: Association for Information Systems (AIS)
status: public
title: 'Designing Digital Service Innovation Hubs: An Ecosystem Perspective on the
Challenges and Requirements of SMEs and the Public Sector'
type: conference
user_id: '74374'
year: '2025'
...
---
_id: '61368'
author:
- first_name: Miriam
full_name: Stumpe, Miriam
id: '64135'
last_name: Stumpe
- first_name: Philipp
full_name: Speckenmeyer, Philipp
id: '81294'
last_name: Speckenmeyer
- first_name: Guido
full_name: Schryen, Guido
id: '72850'
last_name: Schryen
- first_name: Lisa
full_name: Kleinjohann, Lisa
id: '15588'
last_name: Kleinjohann
- first_name: Christoph
full_name: Weskamp, Christoph
id: '7826'
last_name: Weskamp
citation:
ama: 'Stumpe M, Speckenmeyer P, Schryen G, Kleinjohann L, Weskamp C. Planning a
Swarm-Based Mobility System with Autonomous Vehicles for Sustainable and Flexible
Transportation in Rural Areas. In: Proceedings of the Thirty-First Americas
Conference on Information Systems (AMCIS 2025). ; 2025.'
apa: Stumpe, M., Speckenmeyer, P., Schryen, G., Kleinjohann, L., & Weskamp,
C. (2025). Planning a Swarm-Based Mobility System with Autonomous Vehicles for
Sustainable and Flexible Transportation in Rural Areas. Proceedings of the
Thirty-First Americas Conference on Information Systems (AMCIS 2025).
bibtex: '@inproceedings{Stumpe_Speckenmeyer_Schryen_Kleinjohann_Weskamp_2025, place={Montréal,
Canada}, title={Planning a Swarm-Based Mobility System with Autonomous Vehicles
for Sustainable and Flexible Transportation in Rural Areas}, booktitle={Proceedings
of the Thirty-first Americas Conference on Information Systems (AMCIS 2025)},
author={Stumpe, Miriam and Speckenmeyer, Philipp and Schryen, Guido and Kleinjohann,
Lisa and Weskamp, Christoph}, year={2025} }'
chicago: Stumpe, Miriam, Philipp Speckenmeyer, Guido Schryen, Lisa Kleinjohann,
and Christoph Weskamp. “Planning a Swarm-Based Mobility System with Autonomous
Vehicles for Sustainable and Flexible Transportation in Rural Areas.” In Proceedings
of the Thirty-First Americas Conference on Information Systems (AMCIS 2025).
Montréal, Canada, 2025.
ieee: M. Stumpe, P. Speckenmeyer, G. Schryen, L. Kleinjohann, and C. Weskamp, “Planning
a Swarm-Based Mobility System with Autonomous Vehicles for Sustainable and Flexible
Transportation in Rural Areas,” 2025.
mla: Stumpe, Miriam, et al. “Planning a Swarm-Based Mobility System with Autonomous
Vehicles for Sustainable and Flexible Transportation in Rural Areas.” Proceedings
of the Thirty-First Americas Conference on Information Systems (AMCIS 2025),
2025.
short: 'M. Stumpe, P. Speckenmeyer, G. Schryen, L. Kleinjohann, C. Weskamp, in:
Proceedings of the Thirty-First Americas Conference on Information Systems (AMCIS
2025), Montréal, Canada, 2025.'
date_created: 2025-09-18T13:12:26Z
date_updated: 2025-09-18T13:15:13Z
ddc:
- '000'
department:
- _id: '277'
file:
- access_level: open_access
content_type: application/pdf
creator: mateskam
date_created: 2025-09-18T13:13:48Z
date_updated: 2025-09-18T13:13:48Z
file_id: '61369'
file_name: AMCIS-2025-ERF-NeMobil.pdf
file_size: 473555
relation: main_file
file_date_updated: 2025-09-18T13:13:48Z
has_accepted_license: '1'
language:
- iso: eng
oa: '1'
place: Montréal, Canada
publication: Proceedings of the Thirty-first Americas Conference on Information Systems
(AMCIS 2025)
status: public
title: Planning a Swarm-Based Mobility System with Autonomous Vehicles for Sustainable
and Flexible Transportation in Rural Areas
type: conference
user_id: '51811'
year: '2025'
...
---
_id: '61370'
author:
- first_name: J.
full_name: Göbel, J.
last_name: Göbel
- first_name: H.
full_name: Betke, H.
last_name: Betke
- first_name: J.
full_name: Boldt, J.
last_name: Boldt
- first_name: M. L.
full_name: Tran, M. L.
last_name: Tran
- first_name: Guido
full_name: Schryen, Guido
id: '72850'
last_name: Schryen
citation:
ama: 'Göbel J, Betke H, Boldt J, Tran ML, Schryen G. The Impact of Chatbot Familiarity
and Frequency of Use on Human-Likeness. In: Proceedings of the Thirty-First
Americas Conference on Information Systems (AMCIS 2025). ; 2025.'
apa: Göbel, J., Betke, H., Boldt, J., Tran, M. L., & Schryen, G. (2025). The
Impact of Chatbot Familiarity and Frequency of Use on Human-Likeness. Proceedings
of the Thirty-First Americas Conference on Information Systems (AMCIS 2025).
bibtex: '@inproceedings{Göbel_Betke_Boldt_Tran_Schryen_2025, place={Montréal, Canada},
title={The Impact of Chatbot Familiarity and Frequency of Use on Human-Likeness},
booktitle={Proceedings of the Thirty-first Americas Conference on Information
Systems (AMCIS 2025)}, author={Göbel, J. and Betke, H. and Boldt, J. and Tran,
M. L. and Schryen, Guido}, year={2025} }'
chicago: Göbel, J., H. Betke, J. Boldt, M. L. Tran, and Guido Schryen. “The Impact
of Chatbot Familiarity and Frequency of Use on Human-Likeness.” In Proceedings
of the Thirty-First Americas Conference on Information Systems (AMCIS 2025).
Montréal, Canada, 2025.
ieee: J. Göbel, H. Betke, J. Boldt, M. L. Tran, and G. Schryen, “The Impact of Chatbot
Familiarity and Frequency of Use on Human-Likeness,” 2025.
mla: Göbel, J., et al. “The Impact of Chatbot Familiarity and Frequency of Use on
Human-Likeness.” Proceedings of the Thirty-First Americas Conference on Information
Systems (AMCIS 2025), 2025.
short: 'J. Göbel, H. Betke, J. Boldt, M.L. Tran, G. Schryen, in: Proceedings of
the Thirty-First Americas Conference on Information Systems (AMCIS 2025), Montréal,
Canada, 2025.'
date_created: 2025-09-18T13:15:33Z
date_updated: 2025-09-18T13:18:31Z
ddc:
- '000'
department:
- _id: '277'
file:
- access_level: closed
content_type: application/pdf
creator: mateskam
date_created: 2025-09-18T13:17:01Z
date_updated: 2025-09-18T13:17:01Z
file_id: '61371'
file_name: Goebel_et_al-AMCIS-2025_ERF.pdf
file_size: 247176
relation: main_file
success: 1
file_date_updated: 2025-09-18T13:17:01Z
has_accepted_license: '1'
language:
- iso: eng
place: Montréal, Canada
publication: Proceedings of the Thirty-first Americas Conference on Information Systems
(AMCIS 2025)
status: public
title: The Impact of Chatbot Familiarity and Frequency of Use on Human-Likeness
type: conference
user_id: '51811'
year: '2025'
...
---
_id: '61377'
author:
- first_name: Martin
full_name: Schneider, Martin
id: '471'
last_name: Schneider
orcid: https://orcid.org/0000-0002-6961-3716
- first_name: Paul
full_name: Hemsen, Paul
last_name: Hemsen
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
citation:
ama: Schneider M, Hemsen P, Kundisch D. Who are the Actively Participating Crowdworkers?
A Qualitative Comparative Analysis of a German Text Creation PlatformSocio-Economic
Studies, . management revue - Socio-Economic Studies, Special Issue “Digital
Transformation of Work.”
apa: Schneider, M., Hemsen, P., & Kundisch, D. (n.d.). Who are the Actively
Participating Crowdworkers? A Qualitative Comparative Analysis of a German Text
Creation PlatformSocio-Economic Studies, . Management Revue - Socio-Economic
Studies, Special Issue “Digital Transformation of Work”.
bibtex: '@article{Schneider_Hemsen_Kundisch, title={Who are the Actively Participating
Crowdworkers? A Qualitative Comparative Analysis of a German Text Creation PlatformSocio-Economic
Studies, }, journal={management revue - Socio-Economic Studies, Special Issue
“Digital Transformation of Work”.}, publisher={Nomos Verlag}, author={Schneider,
Martin and Hemsen, Paul and Kundisch, Dennis} }'
chicago: Schneider, Martin, Paul Hemsen, and Dennis Kundisch. “Who Are the Actively
Participating Crowdworkers? A Qualitative Comparative Analysis of a German Text
Creation PlatformSocio-Economic Studies, .” Management Revue - Socio-Economic
Studies, Special Issue “Digital Transformation of Work”., n.d.
ieee: M. Schneider, P. Hemsen, and D. Kundisch, “Who are the Actively Participating
Crowdworkers? A Qualitative Comparative Analysis of a German Text Creation PlatformSocio-Economic
Studies, ,” management revue - Socio-Economic Studies, Special Issue “Digital
Transformation of Work”.
mla: Schneider, Martin, et al. “Who Are the Actively Participating Crowdworkers?
A Qualitative Comparative Analysis of a German Text Creation PlatformSocio-Economic
Studies, .” Management Revue - Socio-Economic Studies, Special Issue “Digital
Transformation of Work”., Nomos Verlag.
short: M. Schneider, P. Hemsen, D. Kundisch, Management Revue - Socio-Economic Studies,
Special Issue “Digital Transformation of Work”. (n.d.).
date_created: 2025-09-19T07:47:14Z
date_updated: 2025-09-19T07:48:49Z
department:
- _id: '276'
- _id: '185'
language:
- iso: eng
publication: management revue - Socio-Economic Studies, Special Issue “Digital Transformation
of Work”.
publication_status: accepted
publisher: Nomos Verlag
status: public
title: 'Who are the Actively Participating Crowdworkers? A Qualitative Comparative
Analysis of a German Text Creation PlatformSocio-Economic Studies, '
type: journal_article
user_id: '16205'
year: '2025'
...
---
_id: '61381'
author:
- first_name: Nicole
full_name: Grieger, Nicole
id: '74818'
last_name: Grieger
- first_name: Hasan
full_name: Okumus, Hasan
last_name: Okumus
- first_name: Sven
full_name: Burdorf, Sven
last_name: Burdorf
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
citation:
ama: 'Grieger N, Okumus H, Burdorf S, Kundisch D. Traffic Scenario Detection – A
Comparison of CNN-RNN and Transformer-based Architectures in the Context of Autonomous
Driving. In: Proceedings of the MCIS 2025.'
apa: Grieger, N., Okumus, H., Burdorf, S., & Kundisch, D. (n.d.). Traffic Scenario
Detection – A Comparison of CNN-RNN and Transformer-based Architectures in the
Context of Autonomous Driving. Proceedings of the MCIS 2025.
bibtex: '@inproceedings{Grieger_Okumus_Burdorf_Kundisch, title={Traffic Scenario
Detection – A Comparison of CNN-RNN and Transformer-based Architectures in the
Context of Autonomous Driving}, booktitle={Proceedings of the MCIS 2025}, author={Grieger,
Nicole and Okumus, Hasan and Burdorf, Sven and Kundisch, Dennis} }'
chicago: Grieger, Nicole, Hasan Okumus, Sven Burdorf, and Dennis Kundisch. “Traffic
Scenario Detection – A Comparison of CNN-RNN and Transformer-Based Architectures
in the Context of Autonomous Driving.” In Proceedings of the MCIS 2025,
n.d.
ieee: N. Grieger, H. Okumus, S. Burdorf, and D. Kundisch, “Traffic Scenario Detection
– A Comparison of CNN-RNN and Transformer-based Architectures in the Context of
Autonomous Driving.”
mla: Grieger, Nicole, et al. “Traffic Scenario Detection – A Comparison of CNN-RNN
and Transformer-Based Architectures in the Context of Autonomous Driving.” Proceedings
of the MCIS 2025.
short: 'N. Grieger, H. Okumus, S. Burdorf, D. Kundisch, in: Proceedings of the MCIS
2025, n.d.'
date_created: 2025-09-19T09:26:17Z
date_updated: 2025-09-19T09:26:23Z
department:
- _id: '276'
language:
- iso: eng
publication: Proceedings of the MCIS 2025
publication_status: accepted
status: public
title: Traffic Scenario Detection – A Comparison of CNN-RNN and Transformer-based
Architectures in the Context of Autonomous Driving
type: conference
user_id: '16205'
year: '2025'
...
---
_id: '61380'
author:
- first_name: Maike
full_name: Althaus, Maike
id: '61896'
last_name: Althaus
citation:
ama: 'Althaus M. Tech, Trash and Theft – Exploring the Impact of Food Waste Apps
on Local Shoplifting in Grocery Stores and Supermarkets. In: Proceedings of
the MCIS 2025.'
apa: Althaus, M. (n.d.). Tech, Trash and Theft – Exploring the Impact of Food Waste
Apps on Local Shoplifting in Grocery Stores and Supermarkets. Proceedings of
the MCIS 2025.
bibtex: '@inproceedings{Althaus, title={Tech, Trash and Theft – Exploring the Impact
of Food Waste Apps on Local Shoplifting in Grocery Stores and Supermarkets}, booktitle={Proceedings
of the MCIS 2025}, author={Althaus, Maike} }'
chicago: Althaus, Maike. “Tech, Trash and Theft – Exploring the Impact of Food Waste
Apps on Local Shoplifting in Grocery Stores and Supermarkets.” In Proceedings
of the MCIS 2025, n.d.
ieee: M. Althaus, “Tech, Trash and Theft – Exploring the Impact of Food Waste Apps
on Local Shoplifting in Grocery Stores and Supermarkets.”
mla: Althaus, Maike. “Tech, Trash and Theft – Exploring the Impact of Food Waste
Apps on Local Shoplifting in Grocery Stores and Supermarkets.” Proceedings
of the MCIS 2025.
short: 'M. Althaus, in: Proceedings of the MCIS 2025, n.d.'
date_created: 2025-09-19T09:23:23Z
date_updated: 2025-09-19T09:23:36Z
department:
- _id: '276'
language:
- iso: eng
publication: Proceedings of the MCIS 2025
publication_status: accepted
status: public
title: Tech, Trash and Theft – Exploring the Impact of Food Waste Apps on Local Shoplifting
in Grocery Stores and Supermarkets
type: conference
user_id: '16205'
year: '2025'
...
---
_id: '61491'
abstract:
- lang: eng
text: We examine behavioral frictions in entrepreneurs’ tax planning when choosing
between corporate and partnership taxation under a check-the-box rule. Using German
tax return data, we show that only a small fraction of entrepreneurs opt for corporate
taxation, despite substantial potential tax savings. A pre registered incentivized
online experiment demonstrates that complexity aversion, status quo bias, and
misperception about the corporate tax burden—arising from the interaction of corporate
and deferred dividend taxation—help explain the preference for partnership taxation.
We further find that these behavioral frictions heighten liquidity risk under
the corporate system, particularly in the face of unexpected cash flow needs.
Finally, a survey of German tax advisors indicates that tax advice only partially
mitigates these frictions. Some advisors misperceive the benefits of corporate
taxation, while others anticipate client biases and therefore refrain from recommending
the corporate tax system.
author:
- first_name: Kay
full_name: Blaufus, Kay
last_name: Blaufus
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Michael
full_name: Milde, Michael
last_name: Milde
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Blaufus K, Maiterth R, Milde M, Sureth-Sloane C. Choosing the Wrong Box?
Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice .; 2025.
doi:10.2139/ssrn.5378466
apa: Blaufus, K., Maiterth, R., Milde, M., & Sureth-Sloane, C. (2025). Choosing
the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice
. https://doi.org/10.2139/ssrn.5378466
bibtex: '@book{Blaufus_Maiterth_Milde_Sureth-Sloane_2025, series={TRR 266 Accounting
for Transparency Working Paper Series No. 203}, title={Choosing the Wrong Box?
Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice }, DOI={10.2139/ssrn.5378466}, author={Blaufus,
Kay and Maiterth, Ralf and Milde, Michael and Sureth-Sloane, Caren}, year={2025},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 203}
}'
chicago: Blaufus, Kay, Ralf Maiterth, Michael Milde, and Caren Sureth-Sloane. Choosing
the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice
. TRR 266 Accounting for Transparency Working Paper Series No. 203, 2025.
https://doi.org/10.2139/ssrn.5378466.
ieee: K. Blaufus, R. Maiterth, M. Milde, and C. Sureth-Sloane, Choosing the Wrong
Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice .
2025.
mla: Blaufus, Kay, et al. Choosing the Wrong Box? Behavioral Frictions and Limits
of Tax Advice in Tax Regime Choice . 2025, doi:10.2139/ssrn.5378466.
short: K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box?
Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.
date_created: 2025-10-01T09:26:32Z
date_updated: 2025-10-01T09:29:57Z
department:
- _id: '187'
doi: 10.2139/ssrn.5378466
jel:
- H25
- D91
- D22
keyword:
- Check-the-box
- Legal Form
- Tax Complexity
- Tax Misperception
- Behavioral Taxation
- Tax Advice
language:
- iso: eng
page: '107'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 203
status: public
title: 'Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax
Regime Choice '
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61490'
abstract:
- lang: eng
text: This study examines the effect of tax complexity on the market value of publicly
traded firms. Using firm-level measures of tax complexity, we find that a one
standard deviation increase in tax complexity—comparable in magnitude to the rise
following the U.S. Tax Cuts and Jobs Act—is associated with a 2.6% decline in
Tobin’s Q. The effect is particularly pronounced for complexity arising from anti-avoidance
regulations and post-filing procedures. The negative valuation effect is more
substantial for firms with limited opportunities for international profit shifting,
weak governance, or low internal information quality. Further analyses reveal
that tax system complexity is associated with a reduced growth potential of firms
and less R&D and thus negative real responses that go beyond negative investment
effects. Overall, our findings provide novel evidence of the economic costs of
tax complexity and contribute to the debate on the design of efficient and equitable
tax systems.
author:
- first_name: Anna-Sophie
full_name: Braun, Anna-Sophie
last_name: Braun
- 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: Braun A-S, Koch R, Sureth-Sloane C. Tax Complexity and Firm Value.;
2025. doi:10.2139/ssrn.5378221
apa: Braun, A.-S., Koch, R., & Sureth-Sloane, C. (2025). Tax Complexity and
Firm Value. https://doi.org/10.2139/ssrn.5378221
bibtex: '@book{Braun_Koch_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency
Working Paper Series No. 201}, title={Tax Complexity and Firm Value}, DOI={10.2139/ssrn.5378221}, author={Braun,
Anna-Sophie and Koch, Reinald and Sureth-Sloane, Caren}, year={2025}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 201} }'
chicago: Braun, Anna-Sophie, Reinald Koch, and Caren Sureth-Sloane. Tax Complexity
and Firm Value. TRR 266 Accounting for Transparency Working Paper Series No.
201, 2025. https://doi.org/10.2139/ssrn.5378221.
ieee: A.-S. Braun, R. Koch, and C. Sureth-Sloane, Tax Complexity and Firm Value.
2025.
mla: Braun, Anna-Sophie, et al. Tax Complexity and Firm Value. 2025, doi:10.2139/ssrn.5378221.
short: A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
date_created: 2025-10-01T09:20:05Z
date_updated: 2025-10-01T09:27:34Z
department:
- _id: '187'
doi: 10.2139/ssrn.5378221
jel:
- M12
- H26
- H25
- H32
language:
- iso: eng
page: '48'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 201
status: public
title: Tax Complexity and Firm Value
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61508'
abstract:
- lang: eng
text: We investigate how tax authorities use joint tax audits as a coordinated enforcement
tool in cross-border transactions of a multinational firm. Joint tax audits aim
to resolve potential tax disputes early, before such disputes escalate into costly
and time-consuming resolution procedures that may not fully eliminate double taxation.
Employing a game-theoretic model, we identify settings in which we expect joint
audits to occur and investigate their effect on the firm's expected tax payments
and tax audit efficiency. We find that the occurrence of joint audits critically
depends on the double taxation risk in the absence of joint audits. Unless tax
rules are consistently applied, joint audits can occur more often when this risk
is higher. The reason is that the firm changes its income-shifting strategy to
reduce its expected tax payments, and thereby also enables tax authorities to
better target tax disputes via joint audits that would otherwise escalate. However,
we identify conditions under which joint audits are then detrimental to tax audit
efficiency, particularly when the firm prefers them most. Our results imply that
cost-sharing arrangements for joint audits should be tailored to the level of
double taxation risk, with firm involvement having the potential to improve efficiency
when this risk is high.
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Thomas
full_name: Kourouxous, Thomas
last_name: Kourouxous
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
citation:
ama: Dyck D, Kourouxous T, Lorenz J. An Economic Analysis of Joint Tax Audits.;
2025. doi:10.2139/ssrn.5398645
apa: Dyck, D., Kourouxous, T., & Lorenz, J. (2025). An Economic Analysis
of Joint Tax Audits. https://doi.org/10.2139/ssrn.5398645
bibtex: '@book{Dyck_Kourouxous_Lorenz_2025, series={TRR 266 Accounting for Transparency
Working Paper Series No. 208}, title={An Economic Analysis of Joint Tax Audits},
DOI={10.2139/ssrn.5398645},
author={Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}, year={2025},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 208}
}'
chicago: Dyck, Daniel, Thomas Kourouxous, and Johannes Lorenz. An Economic Analysis
of Joint Tax Audits. TRR 266 Accounting for Transparency Working Paper Series
No. 208, 2025. https://doi.org/10.2139/ssrn.5398645.
ieee: D. Dyck, T. Kourouxous, and J. Lorenz, An Economic Analysis of Joint Tax
Audits. 2025.
mla: Dyck, Daniel, et al. An Economic Analysis of Joint Tax Audits. 2025,
doi:10.2139/ssrn.5398645.
short: D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits,
2025.
date_created: 2025-10-02T08:53:38Z
date_updated: 2025-10-02T08:56:48Z
department:
- _id: '187'
doi: 10.2139/ssrn.5398645
keyword:
- joint tax audits
- double taxation
- dispute prevention
- income shifting
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=5398645
oa: '1'
page: '57'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 208
status: public
title: An Economic Analysis of Joint Tax Audits
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61502'
abstract:
- lang: eng
text: This study introduces sloppiness---the inaccurate preparation of supporting
information during tax disputes---as a neglected but critical factor influencing
taxpayer noncompliance. We conceptualize sloppiness as arising both from imperfections
in the internal information environment, exacerbated by structural uncertainty
over litigation outcomes (factual dimension), and from strategic aversion to compliance
effort (strategic dimension). We examine whether and to what extent improved documentation
and engaging an internal monitoring expert can mitigate sloppiness and prevent
litigation. Using a game-theoretic model, we derive equilibrium strategies for
a tax manager's compliance effort, a monitoring expert's dispute resolution effort,
and a tax authority's litigation decision. Absent a monitoring expert, we find
that improved documentation consistently reduces the litigation probability. However,
when a monitoring expert is present, we surprisingly find that improved documentation
crowds out compliance effort and can increase the litigation probability. Overall,
our results suggest that sloppiness can be overcome either through strong documentation
alone or by engaging a monitoring expert when documentation is weak, with the
latter approach becoming more attractive as the dispute resolution costs decline.
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Dyck D, Lorenz J, Sureth-Sloane C. Sloppiness in Tax Disputes: How to Prevent
Litigation?; 2025.'
apa: 'Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2025). Sloppiness in Tax
Disputes: How to Prevent Litigation?'
bibtex: '@book{Dyck_Lorenz_Sureth-Sloane_2025, series={Working Papers Dissertations
155}, title={Sloppiness in Tax Disputes: How to Prevent Litigation?}, author={Dyck,
Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={Working
Papers Dissertations 155} }'
chicago: 'Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. Sloppiness
in Tax Disputes: How to Prevent Litigation? Working Papers Dissertations 155,
2025.'
ieee: 'D. Dyck, J. Lorenz, and C. Sureth-Sloane, Sloppiness in Tax Disputes:
How to Prevent Litigation? 2025.'
mla: 'Dyck, Daniel, et al. Sloppiness in Tax Disputes: How to Prevent Litigation?
2025.'
short: 'D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to
Prevent Litigation?, 2025.'
date_created: 2025-10-02T08:34:26Z
date_updated: 2025-10-02T08:34:52Z
department:
- _id: '187'
language:
- iso: eng
series_title: Working Papers Dissertations 155
status: public
title: 'Sloppiness in Tax Disputes: How to Prevent Litigation?'
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61533'
article_number: '105333'
author:
- first_name: B.
full_name: Balsmeier, B.
last_name: Balsmeier
- first_name: Sonja
full_name: Lück, Sonja
id: '950'
last_name: Lück
orcid: 0000-0003-0380-1965
- first_name: L.
full_name: Fleming, L.
last_name: Fleming
citation:
ama: Balsmeier B, Lück S, Fleming L. Science knowledge localizes. Research Policy.
2025;54(10). doi:10.1016/j.respol.2025.105333
apa: Balsmeier, B., Lück, S., & Fleming, L. (2025). Science knowledge localizes.
Research Policy, 54(10), Article 105333. https://doi.org/10.1016/j.respol.2025.105333
bibtex: '@article{Balsmeier_Lück_Fleming_2025, title={Science knowledge localizes},
volume={54}, DOI={10.1016/j.respol.2025.105333},
number={10105333}, journal={Research Policy}, publisher={Elsevier BV}, author={Balsmeier,
B. and Lück, Sonja and Fleming, L.}, year={2025} }'
chicago: Balsmeier, B., Sonja Lück, and L. Fleming. “Science Knowledge Localizes.”
Research Policy 54, no. 10 (2025). https://doi.org/10.1016/j.respol.2025.105333.
ieee: 'B. Balsmeier, S. Lück, and L. Fleming, “Science knowledge localizes,” Research
Policy, vol. 54, no. 10, Art. no. 105333, 2025, doi: 10.1016/j.respol.2025.105333.'
mla: Balsmeier, B., et al. “Science Knowledge Localizes.” Research Policy,
vol. 54, no. 10, 105333, Elsevier BV, 2025, doi:10.1016/j.respol.2025.105333.
short: B. Balsmeier, S. Lück, L. Fleming, Research Policy 54 (2025).
date_created: 2025-10-07T09:23:58Z
date_updated: 2025-10-07T09:26:00Z
department:
- _id: '200'
- _id: '281'
- _id: '475'
doi: 10.1016/j.respol.2025.105333
intvolume: ' 54'
issue: '10'
language:
- iso: eng
publication: Research Policy
publication_identifier:
issn:
- 0048-7333
publication_status: published
publisher: Elsevier BV
status: public
title: Science knowledge localizes
type: journal_article
user_id: '950'
volume: 54
year: '2025'
...
---
_id: '61769'
author:
- first_name: Karina
full_name: Kiepe, Karina
id: '100294'
last_name: Kiepe
- first_name: Tobias
full_name: Schlömer, Tobias
last_name: Schlömer
citation:
ama: 'Kiepe K, Schlömer T. Vom Muster in die Struktur: Ein Verfahrenskonzept der
Wissenschaftskommunikation für die BBNE. In: berufsbildung. Zeitschrift für
Theorie-Praxis-Dialog. Vol 3. Heft 207. ; 2025:9-12.'
apa: 'Kiepe, K., & Schlömer, T. (2025). Vom Muster in die Struktur: Ein Verfahrenskonzept
der Wissenschaftskommunikation für die BBNE. In berufsbildung. Zeitschrift
für Theorie-Praxis-Dialog (Vol. 3, pp. 9–12).'
bibtex: '@inbook{Kiepe_Schlömer_2025, series={Heft 207}, title={Vom Muster in die
Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation für die BBNE},
volume={3}, booktitle={berufsbildung. Zeitschrift für Theorie-Praxis-Dialog},
author={Kiepe, Karina and Schlömer, Tobias}, year={2025}, pages={9–12}, collection={Heft
207} }'
chicago: 'Kiepe, Karina, and Tobias Schlömer. “Vom Muster in die Struktur: Ein Verfahrenskonzept
der Wissenschaftskommunikation für die BBNE.” In berufsbildung. Zeitschrift
für Theorie-Praxis-Dialog, 3:9–12. Heft 207, 2025.'
ieee: 'K. Kiepe and T. Schlömer, “Vom Muster in die Struktur: Ein Verfahrenskonzept
der Wissenschaftskommunikation für die BBNE,” in berufsbildung. Zeitschrift
für Theorie-Praxis-Dialog, vol. 3, 2025, pp. 9–12.'
mla: 'Kiepe, Karina, and Tobias Schlömer. “Vom Muster in die Struktur: Ein Verfahrenskonzept
der Wissenschaftskommunikation für die BBNE.” berufsbildung. Zeitschrift für
Theorie-Praxis-Dialog, vol. 3, 2025, pp. 9–12.'
short: 'K. Kiepe, T. Schlömer, in: berufsbildung. Zeitschrift für Theorie-Praxis-Dialog,
2025, pp. 9–12.'
date_created: 2025-10-09T12:21:38Z
date_updated: 2025-10-09T12:22:13Z
department:
- _id: '816'
- _id: '681'
intvolume: ' 3'
language:
- iso: ger
page: 9-12
publication: berufsbildung. Zeitschrift für Theorie-Praxis-Dialog
publication_status: published
series_title: Heft 207
status: public
title: 'Vom Muster in die Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation
für die BBNE'
type: book_chapter
user_id: '64862'
volume: 3
year: '2025'
...
---
_id: '61820'
abstract:
- lang: eng
text: "Abstract\r\n A scoring list is
a sequence of simple decision models, where features are incrementally evaluated
and scores of satisfied features are summed to be used for threshold-based decisions
or for calculating class probabilities. In this paper, we introduce a new multi-class
variant and compare it against previously introduced binary classification variants
for incremental decisions, as well as multi-class variants for classical decision-making
using all features. Furthermore, we introduce a new multi-class dataset to assess
collaborative human-machine decision-making, which is suitable for user studies
with non-expert participants. We demonstrate the usefulness of our approach by
evaluating predictive performance and compared to the performance of participants
without AI help."
author:
- first_name: Stefan
full_name: Heid, Stefan
id: '39640'
last_name: Heid
orcid: 0000-0002-9461-7372
- first_name: Jaroslaw
full_name: Kornowicz, Jaroslaw
id: '44029'
last_name: Kornowicz
orcid: 0000-0002-5654-9911
- first_name: Jonas
full_name: Hanselle, Jonas
last_name: Hanselle
- first_name: Kirsten
full_name: Thommes, Kirsten
id: '72497'
last_name: Thommes
- first_name: Eyke
full_name: Hüllermeier, Eyke
id: '48129'
last_name: Hüllermeier
citation:
ama: 'Heid S, Kornowicz J, Hanselle J, Thommes K, Hüllermeier E. MSL: Multi-class
Scoring Lists for Interpretable Incremental Decision-Making. In: Communications
in Computer and Information Science. Springer Nature Switzerland; 2025. doi:10.1007/978-3-032-08327-2_6'
apa: 'Heid, S., Kornowicz, J., Hanselle, J., Thommes, K., & Hüllermeier, E.
(2025). MSL: Multi-class Scoring Lists for Interpretable Incremental Decision-Making.
In Communications in Computer and Information Science. Springer Nature
Switzerland. https://doi.org/10.1007/978-3-032-08327-2_6'
bibtex: '@inbook{Heid_Kornowicz_Hanselle_Thommes_Hüllermeier_2025, place={Cham},
title={MSL: Multi-class Scoring Lists for Interpretable Incremental Decision-Making},
DOI={10.1007/978-3-032-08327-2_6},
booktitle={Communications in Computer and Information Science}, publisher={Springer
Nature Switzerland}, author={Heid, Stefan and Kornowicz, Jaroslaw and Hanselle,
Jonas and Thommes, Kirsten and Hüllermeier, Eyke}, year={2025} }'
chicago: 'Heid, Stefan, Jaroslaw Kornowicz, Jonas Hanselle, Kirsten Thommes, and
Eyke Hüllermeier. “MSL: Multi-Class Scoring Lists for Interpretable Incremental
Decision-Making.” In Communications in Computer and Information Science.
Cham: Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-032-08327-2_6.'
ieee: 'S. Heid, J. Kornowicz, J. Hanselle, K. Thommes, and E. Hüllermeier, “MSL:
Multi-class Scoring Lists for Interpretable Incremental Decision-Making,” in Communications
in Computer and Information Science, Cham: Springer Nature Switzerland, 2025.'
mla: 'Heid, Stefan, et al. “MSL: Multi-Class Scoring Lists for Interpretable Incremental
Decision-Making.” Communications in Computer and Information Science, Springer
Nature Switzerland, 2025, doi:10.1007/978-3-032-08327-2_6.'
short: 'S. Heid, J. Kornowicz, J. Hanselle, K. Thommes, E. Hüllermeier, in: Communications
in Computer and Information Science, Springer Nature Switzerland, Cham, 2025.'
date_created: 2025-10-13T13:34:36Z
date_updated: 2025-10-13T13:35:11Z
department:
- _id: '178'
- _id: '184'
doi: 10.1007/978-3-032-08327-2_6
language:
- iso: eng
place: Cham
project:
- _id: '125'
name: TRR 318 - Subproject C2
publication: Communications in Computer and Information Science
publication_identifier:
isbn:
- '9783032083265'
- '9783032083272'
issn:
- 1865-0929
- 1865-0937
publication_status: published
publisher: Springer Nature Switzerland
status: public
title: 'MSL: Multi-class Scoring Lists for Interpretable Incremental Decision-Making'
type: book_chapter
user_id: '72497'
year: '2025'
...
---
_id: '61375'
author:
- first_name: Malte Fabian
full_name: Reineke, Malte Fabian
id: '60641'
last_name: Reineke
- first_name: Bernd
full_name: Löhr, Bernd
id: '56760'
last_name: Löhr
orcid: 0000-0001-9581-4602
- first_name: Agnes
full_name: Aßbrock, Agnes
last_name: Aßbrock
- first_name: Christian
full_name: Bartelheimer, Christian
id: '49160'
last_name: Bartelheimer
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
citation:
ama: 'Reineke MF, Löhr B, Aßbrock A, Bartelheimer C, Beverungen D. From Temporary
Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds. In: International
Conference on Business Process Management 2025. Springer Nature Switzerland;
2025. doi:10.1007/978-3-032-02867-9_32'
apa: Reineke, M. F., Löhr, B., Aßbrock, A., Bartelheimer, C., & Beverungen,
D. (2025). From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating
Workarounds. International Conference on Business Process Management 2025.
https://doi.org/10.1007/978-3-032-02867-9_32
bibtex: '@inproceedings{Reineke_Löhr_Aßbrock_Bartelheimer_Beverungen_2025, place={Cham},
title={From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating
Workarounds}, DOI={10.1007/978-3-032-02867-9_32},
booktitle={International Conference on Business Process Management 2025}, publisher={Springer
Nature Switzerland}, author={Reineke, Malte Fabian and Löhr, Bernd and Aßbrock,
Agnes and Bartelheimer, Christian and Beverungen, Daniel}, year={2025} }'
chicago: 'Reineke, Malte Fabian, Bernd Löhr, Agnes Aßbrock, Christian Bartelheimer,
and Daniel Beverungen. “From Temporary Fixes to Informed Decisions—Design Echelons
for Evaluating Workarounds.” In International Conference on Business Process
Management 2025. Cham: Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-032-02867-9_32.'
ieee: 'M. F. Reineke, B. Löhr, A. Aßbrock, C. Bartelheimer, and D. Beverungen, “From
Temporary Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds,”
2025, doi: 10.1007/978-3-032-02867-9_32.'
mla: Reineke, Malte Fabian, et al. “From Temporary Fixes to Informed Decisions—Design
Echelons for Evaluating Workarounds.” International Conference on Business
Process Management 2025, Springer Nature Switzerland, 2025, doi:10.1007/978-3-032-02867-9_32.
short: 'M.F. Reineke, B. Löhr, A. Aßbrock, C. Bartelheimer, D. Beverungen, in: International
Conference on Business Process Management 2025, Springer Nature Switzerland, Cham,
2025.'
date_created: 2025-09-18T15:21:13Z
date_updated: 2025-10-14T06:55:45Z
department:
- _id: '195'
doi: 10.1007/978-3-032-02867-9_32
language:
- iso: eng
place: Cham
publication: International Conference on Business Process Management 2025
publication_identifier:
isbn:
- '9783032028662'
- '9783032028679'
issn:
- 0302-9743
- 1611-3349
publication_status: published
publisher: Springer Nature Switzerland
status: public
title: From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds
type: conference
user_id: '60641'
year: '2025'
...
---
_id: '61819'
author:
- first_name: Jörg
full_name: Papenkordt, Jörg
id: '44648'
last_name: Papenkordt
- first_name: Axel-Cyrille
full_name: Ngonga Ngomo, Axel-Cyrille
id: '65716'
last_name: Ngonga Ngomo
- first_name: Kirsten
full_name: Thommes, Kirsten
id: '72497'
last_name: Thommes
citation:
ama: Papenkordt J, Ngonga Ngomo A-C, Thommes K. Are numerical or verbal explanations
of AI the key to appropriate user reliance and error detection? Behaviour &
Information Technology. Published online 2025:1-22. doi:10.1080/0144929x.2025.2568928
apa: Papenkordt, J., Ngonga Ngomo, A.-C., & Thommes, K. (2025). Are numerical
or verbal explanations of AI the key to appropriate user reliance and error detection?
Behaviour & Information Technology, 1–22. https://doi.org/10.1080/0144929x.2025.2568928
bibtex: '@article{Papenkordt_Ngonga Ngomo_Thommes_2025, title={Are numerical or
verbal explanations of AI the key to appropriate user reliance and error detection?},
DOI={10.1080/0144929x.2025.2568928},
journal={Behaviour & Information Technology}, publisher={Informa UK Limited},
author={Papenkordt, Jörg and Ngonga Ngomo, Axel-Cyrille and Thommes, Kirsten},
year={2025}, pages={1–22} }'
chicago: Papenkordt, Jörg, Axel-Cyrille Ngonga Ngomo, and Kirsten Thommes. “Are
Numerical or Verbal Explanations of AI the Key to Appropriate User Reliance and
Error Detection?” Behaviour & Information Technology, 2025, 1–22.
https://doi.org/10.1080/0144929x.2025.2568928.
ieee: 'J. Papenkordt, A.-C. Ngonga Ngomo, and K. Thommes, “Are numerical or verbal
explanations of AI the key to appropriate user reliance and error detection?,”
Behaviour & Information Technology, pp. 1–22, 2025, doi: 10.1080/0144929x.2025.2568928.'
mla: Papenkordt, Jörg, et al. “Are Numerical or Verbal Explanations of AI the Key
to Appropriate User Reliance and Error Detection?” Behaviour & Information
Technology, Informa UK Limited, 2025, pp. 1–22, doi:10.1080/0144929x.2025.2568928.
short: J. Papenkordt, A.-C. Ngonga Ngomo, K. Thommes, Behaviour & Information
Technology (2025) 1–22.
date_created: 2025-10-13T13:33:14Z
date_updated: 2025-10-14T06:12:07Z
department:
- _id: '178'
- _id: '184'
doi: 10.1080/0144929x.2025.2568928
language:
- iso: eng
page: 1-22
project:
- _id: '113'
name: TRR 318 - Subproject A3
- _id: '810'
name: arbeitswelt + - KI für die Arbeitswelt des industriellen Mittelstands
publication: Behaviour & Information Technology
publication_identifier:
issn:
- 0144-929X
- 1362-3001
publication_status: published
publisher: Informa UK Limited
status: public
title: Are numerical or verbal explanations of AI the key to appropriate user reliance
and error detection?
type: journal_article
user_id: '72497'
year: '2025'
...
---
_id: '61877'
abstract:
- lang: eng
text: "Abstract\r\n Research indicates
that anger is a prevalent emotion in human-technology interactions, often leading
to frustration, rejection and reduced trust, significantly impacting user experience
and acceptance of technology. Particularly in high-risk or uncertain situations,
where AI explanations are intended to help users make more informed decisions,
decision-making is influenced by emotional factors, impairing understanding and
leading to suboptimal choices. While XAI research continues to evolve, greater
consideration of users’ emotions and individual characteristics remains necessary.
Broadening empirical studies in this area could foster a more comprehensive understanding
of decision-making processes following explanations, especially in relation to
the interaction between emotions and cognition. In response, this study seeks
to contribute to this area by employing an experimental design to examine the
effects of AI explanations and emotion regulation on user reliance and trust of
emotional users. The results provide a foundation for future human-centered research
in XAI, focusing on the impact of emotions and cognition in human-technology interactions."
author:
- first_name: Olesja
full_name: Lammert, Olesja
id: '47384'
last_name: Lammert
orcid: 0000-0001-8201-5166
citation:
ama: 'Lammert O. Can AI Regulate Your Emotions? An Empirical Investigation of the Influence
of AI Explanations and Emotion Regulation on Human Decision-Making Factors. In:
Communications in Computer and Information Science. Springer Nature Switzerland;
2025. doi:10.1007/978-3-032-08333-3_11'
apa: Lammert, O. (2025). Can AI Regulate Your Emotions? An Empirical Investigation
of the Influence of AI Explanations and Emotion Regulation on Human Decision-Making
Factors. In Communications in Computer and Information Science. Springer
Nature Switzerland. https://doi.org/10.1007/978-3-032-08333-3_11
bibtex: '@inbook{Lammert_2025, place={Cham}, title={Can AI Regulate Your Emotions?
An Empirical Investigation of the Influence of AI Explanations and Emotion Regulation
on Human Decision-Making Factors}, DOI={10.1007/978-3-032-08333-3_11},
booktitle={Communications in Computer and Information Science}, publisher={Springer
Nature Switzerland}, author={Lammert, Olesja}, year={2025} }'
chicago: 'Lammert, Olesja. “Can AI Regulate Your Emotions? An Empirical Investigation
of the Influence of AI Explanations and Emotion Regulation on Human Decision-Making
Factors.” In Communications in Computer and Information Science. Cham:
Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-032-08333-3_11.'
ieee: 'O. Lammert, “Can AI Regulate Your Emotions? An Empirical Investigation of the Influence
of AI Explanations and Emotion Regulation on Human Decision-Making Factors,” in
Communications in Computer and Information Science, Cham: Springer Nature
Switzerland, 2025.'
mla: Lammert, Olesja. “Can AI Regulate Your Emotions? An Empirical Investigation
of the Influence of AI Explanations and Emotion Regulation on Human Decision-Making
Factors.” Communications in Computer and Information Science, Springer
Nature Switzerland, 2025, doi:10.1007/978-3-032-08333-3_11.
short: 'O. Lammert, in: Communications in Computer and Information Science, Springer
Nature Switzerland, Cham, 2025.'
date_created: 2025-10-20T06:29:19Z
date_updated: 2025-10-20T06:29:44Z
department:
- _id: '178'
- _id: '184'
doi: 10.1007/978-3-032-08333-3_11
language:
- iso: eng
place: Cham
project:
- _id: '113'
name: TRR 318 - Subproject A3
publication: Communications in Computer and Information Science
publication_identifier:
isbn:
- '9783032083326'
- '9783032083333'
issn:
- 1865-0929
- 1865-0937
publication_status: published
publisher: Springer Nature Switzerland
status: public
title: Can AI Regulate Your Emotions? An Empirical Investigation of the Influence
of AI Explanations and Emotion Regulation on Human Decision-Making Factors
type: book_chapter
user_id: '72497'
year: '2025'
...
---
_id: '61916'
abstract:
- lang: eng
text: 'Diese Dissertation untersucht Optimierungsverfahren für die nachhaltige Gestaltung
von Energiesystemen mit Schwerpunkt auf dem Elektrizitätssektor im Kontext der
Energiewende. Aufbauend auf Methoden des Operations Research werden Planungs-
und Steuerungsprobleme in den Bereichen Stromverteilnetze und energiebewusste
Produktionsplanung adressiert. Die Arbeit umfasst fünf Beiträge: (P1) entwickelt
ein lineares Multi-Commodity-Flow-Modell für die kostenoptimale Erweiterung großskaliger
Verteilnetze unter Berücksichtigung von Resilienzszenarien und analysiert den
Zusammenhang zwischen Modellparametern und Rechenzeiten; (P2) und (P3) befassen
sich mit der mehrzielorientierten flexible Job Shop Scheduling-Optimierung unter
Echtzeit-Strompreisen, wobei (P3) zusätzlich CO2-Emissionen als Zielgröße integriert;
(P4) erweitert dieses Szenario um simultane Energiebeschaffungsentscheidungen
aus Netz, erneuerbaren Quellen und Speichersystemen unter Unsicherheit mittels
Rolling-Horizon-Ansatz; (P5) vergleicht unterschiedliche Klassen von Many-Objective
Evolutionary Algorithms (dominanz-, indikatoren- und dekompositionsbasiert) im
Hinblick auf Konvergenz, Diversität und Vollständigkeit der Paretofront. Die entwickelten
Modelle und Algorithmen – darunter memetische Varianten von NSGA-II, NSGA-III,
θ-DEA und HypE – werden durch umfassende Rechenexperimente evaluiert. Die Ergebnisse
liefern praxisrelevante Handlungsempfehlungen für Netzbetreiber, produzierende
Unternehmen und politische Entscheidungsträger und leisten einen Beitrag zur effizienten,
zuverlässigen und emissionsarmen Energieversorgung der Zukunft.'
- lang: eng
text: 'This dissertation explores optimization methods for sustainable energy system
design, with a particular focus on the electricity sector in the context of the
energy transition. Building on Operations Research methodologies, it addresses
planning and control challenges in electricity distribution networks and energy-aware
production scheduling. The work comprises five contributions: (P1) develops a
linear multi-commodity flow model for cost-optimal expansion of large-scale distribution
networks under resilience scenarios and analyzes the relationship between model
parameters and computation times; (P2) and (P3) address multi-objective flexible
job shop scheduling under real-time electricity pricing, with (P3) further incorporating
CO2 emissions as an explicit optimization objective; (P4) extends this scenario
to include simultaneous energy procurement decisions from the grid, on-site renewable
sources, and energy storage systems under uncertainty, using a rolling horizon
approach; (P5) compares different classes of many-objective evolutionary algorithms
(dominance-, indicator-, and decomposition-based) in terms of convergence, diversity,
and completeness of the Pareto front. The proposed models and algorithms—including
memetic variants of NSGA-II, NSGA-III, θ-DEA, and HypE—are evaluated through extensive
computational experiments. The findings provide practical recommendations for
distribution network operators, manufacturing companies, and policymakers, contributing
to the development of efficient, reliable, and low-emission energy systems for
the future.'
author:
- first_name: Sascha Christian
full_name: Burmeister, Sascha Christian
id: '32685'
last_name: Burmeister
orcid: 0000-0001-6679-0453
citation:
ama: Burmeister SC. Optimization Techniques for Sustainable Energy System Design.
LibreCat University; 2025. doi:10.17619/UNIPB/1-2403
apa: Burmeister, S. C. (2025). Optimization Techniques for Sustainable Energy
System Design. LibreCat University. https://doi.org/10.17619/UNIPB/1-2403
bibtex: '@book{Burmeister_2025, title={Optimization Techniques for Sustainable Energy
System Design}, DOI={10.17619/UNIPB/1-2403},
publisher={LibreCat University}, author={Burmeister, Sascha Christian}, year={2025}
}'
chicago: Burmeister, Sascha Christian. Optimization Techniques for Sustainable
Energy System Design. LibreCat University, 2025. https://doi.org/10.17619/UNIPB/1-2403.
ieee: S. C. Burmeister, Optimization Techniques for Sustainable Energy System
Design. LibreCat University, 2025.
mla: Burmeister, Sascha Christian. Optimization Techniques for Sustainable Energy
System Design. LibreCat University, 2025, doi:10.17619/UNIPB/1-2403.
short: S.C. Burmeister, Optimization Techniques for Sustainable Energy System Design,
LibreCat University, 2025.
date_created: 2025-10-22T06:13:50Z
date_updated: 2025-10-22T06:18:37Z
department:
- _id: '277'
doi: 10.17619/UNIPB/1-2403
extern: '1'
language:
- iso: eng
publisher: LibreCat University
status: public
title: Optimization Techniques for Sustainable Energy System Design
type: dissertation
user_id: '32685'
year: '2025'
...
---
_id: '62017'
article_number: '112671'
author:
- first_name: Thomas
full_name: Mayrhofer, Thomas
last_name: Mayrhofer
- first_name: Hendrik
full_name: Schmitz, Hendrik
id: '48879'
last_name: Schmitz
citation:
ama: Mayrhofer T, Schmitz H. Prudence and prevention – empirical evidence. Economics
Letters. 2025;257. doi:10.1016/j.econlet.2025.112671
apa: Mayrhofer, T., & Schmitz, H. (2025). Prudence and prevention – empirical
evidence. Economics Letters, 257, Article 112671. https://doi.org/10.1016/j.econlet.2025.112671
bibtex: '@article{Mayrhofer_Schmitz_2025, title={Prudence and prevention – empirical
evidence}, volume={257}, DOI={10.1016/j.econlet.2025.112671},
number={112671}, journal={Economics Letters}, publisher={Elsevier BV}, author={Mayrhofer,
Thomas and Schmitz, Hendrik}, year={2025} }'
chicago: Mayrhofer, Thomas, and Hendrik Schmitz. “Prudence and Prevention – Empirical
Evidence.” Economics Letters 257 (2025). https://doi.org/10.1016/j.econlet.2025.112671.
ieee: 'T. Mayrhofer and H. Schmitz, “Prudence and prevention – empirical evidence,”
Economics Letters, vol. 257, Art. no. 112671, 2025, doi: 10.1016/j.econlet.2025.112671.'
mla: Mayrhofer, Thomas, and Hendrik Schmitz. “Prudence and Prevention – Empirical
Evidence.” Economics Letters, vol. 257, 112671, Elsevier BV, 2025, doi:10.1016/j.econlet.2025.112671.
short: T. Mayrhofer, H. Schmitz, Economics Letters 257 (2025).
date_created: 2025-10-30T08:31:54Z
date_updated: 2025-10-30T09:06:38Z
department:
- _id: '281'
doi: 10.1016/j.econlet.2025.112671
intvolume: ' 257'
language:
- iso: eng
publication: Economics Letters
publication_identifier:
issn:
- 0165-1765
publication_status: published
publisher: Elsevier BV
status: public
title: Prudence and prevention – empirical evidence
type: journal_article
user_id: '37953'
volume: 257
year: '2025'
...
---
_id: '54230'
alternative_title:
- 'Gesetz über digitale Märkte '
author:
- first_name: David
full_name: Bartlitz, David
id: '104560'
last_name: Bartlitz
orcid: '0000-0003-2967-8299 '
- first_name: Alexander
full_name: Gräfe, Alexander
last_name: Gräfe
citation:
ama: 'Bartlitz D, Gräfe A. Section 39 (Digital Markets Act). In: Dauses MA, Ludwigs
M, eds. Handbuch des EU-Wirtschaftsrechts. C.H. Beck.'
apa: Bartlitz, D., & Gräfe, A. (n.d.). Section 39 (Digital Markets Act). In
M. A. Dauses & M. Ludwigs (Eds.), Handbuch des EU-Wirtschaftsrechts.
C.H. Beck.
bibtex: '@inbook{Bartlitz_Gräfe, place={München}, title={Section 39 (Digital Markets
Act)}, booktitle={Handbuch des EU-Wirtschaftsrechts}, publisher={C.H. Beck}, author={Bartlitz,
David and Gräfe, Alexander}, editor={Dauses, Manfred A. and Ludwigs, Markus} }'
chicago: 'Bartlitz, David, and Alexander Gräfe. “Section 39 (Digital Markets Act).”
In Handbuch des EU-Wirtschaftsrechts, edited by Manfred A. Dauses and Markus
Ludwigs. München: C.H. Beck, n.d.'
ieee: 'D. Bartlitz and A. Gräfe, “Section 39 (Digital Markets Act),” in Handbuch
des EU-Wirtschaftsrechts, M. A. Dauses and M. Ludwigs, Eds. München: C.H.
Beck.'
mla: Bartlitz, David, and Alexander Gräfe. “Section 39 (Digital Markets Act).” Handbuch
des EU-Wirtschaftsrechts, edited by Manfred A. Dauses and Markus Ludwigs,
C.H. Beck.
short: 'D. Bartlitz, A. Gräfe, in: M.A. Dauses, M. Ludwigs (Eds.), Handbuch des
EU-Wirtschaftsrechts, C.H. Beck, München, n.d.'
date_created: 2024-05-12T12:57:34Z
date_updated: 2025-11-05T10:49:36Z
department:
- _id: '845'
editor:
- first_name: Manfred A.
full_name: Dauses, Manfred A.
last_name: Dauses
- first_name: Markus
full_name: Ludwigs, Markus
last_name: Ludwigs
language:
- iso: ger
place: München
publication: Handbuch des EU-Wirtschaftsrechts
publication_status: inpress
publisher: C.H. Beck
status: public
title: Section 39 (Digital Markets Act)
type: book_chapter
user_id: '90186'
year: '2025'
...
---
_id: '60424'
author:
- first_name: David
full_name: Bartlitz, David
id: '104560'
last_name: Bartlitz
orcid: '0000-0003-2967-8299 '
citation:
ama: 'Bartlitz D. Diskussionsbeitrag zu Klimaquote, Klimagovernance und Rechtsformzusatz
“klimaneutral.” In: Ständige Deputation des Deutschen Juristentages, ed. Verhandlungen
des 74. Deutschen Juristentages Stuttgart 2024.'
apa: Bartlitz, D. (n.d.). Diskussionsbeitrag zu Klimaquote, Klimagovernance und
Rechtsformzusatz “klimaneutral.” In Ständige Deputation des Deutschen Juristentages
(Ed.), Verhandlungen des 74. Deutschen Juristentages Stuttgart 2024.
bibtex: '@inproceedings{Bartlitz, title={Diskussionsbeitrag zu Klimaquote, Klimagovernance
und Rechtsformzusatz “klimaneutral”}, booktitle={Verhandlungen des 74. Deutschen
Juristentages Stuttgart 2024}, author={Bartlitz, David}, editor={Ständige Deputation
des Deutschen Juristentages} }'
chicago: Bartlitz, David. “Diskussionsbeitrag zu Klimaquote, Klimagovernance und
Rechtsformzusatz ‘klimaneutral.’” In Verhandlungen des 74. Deutschen Juristentages
Stuttgart 2024, edited by Ständige Deputation des Deutschen Juristentages,
n.d.
ieee: D. Bartlitz, “Diskussionsbeitrag zu Klimaquote, Klimagovernance und Rechtsformzusatz
‘klimaneutral,’” in Verhandlungen des 74. Deutschen Juristentages Stuttgart
2024.
mla: Bartlitz, David. “Diskussionsbeitrag zu Klimaquote, Klimagovernance und Rechtsformzusatz
‘klimaneutral.’” Verhandlungen des 74. Deutschen Juristentages Stuttgart 2024,
edited by Ständige Deputation des Deutschen Juristentages.
short: 'D. Bartlitz, in: Ständige Deputation des Deutschen Juristentages (Ed.),
Verhandlungen des 74. Deutschen Juristentages Stuttgart 2024, n.d.'
corporate_editor:
- Ständige Deputation des Deutschen Juristentages
date_created: 2025-06-26T13:01:42Z
date_updated: 2025-11-05T10:56:08Z
department:
- _id: '845'
language:
- iso: ger
publication: Verhandlungen des 74. Deutschen Juristentages Stuttgart 2024
publication_status: inpress
status: public
title: Diskussionsbeitrag zu Klimaquote, Klimagovernance und Rechtsformzusatz "klimaneutral"
type: conference
user_id: '95606'
year: '2025'
...