---
_id: '50285'
alternative_title:
- Poster auf dem Fakultätsforschungsworkshop
author:
- first_name: Desiree
full_name: Daniel-Söltenfuß, Desiree
id: '10186'
last_name: Daniel-Söltenfuß
- first_name: 'Friederike '
full_name: 'Breuing, Friederike '
last_name: Breuing
- first_name: Marie-Ann
full_name: Kückmann, Marie-Ann
id: '25394'
last_name: Kückmann
citation:
ama: 'Daniel-Söltenfuß D, Breuing F, Kückmann M-A. Innovation and Transfer Processes
in the German VET System. In: ; 2023.'
apa: Daniel-Söltenfuß, D., Breuing, F., & Kückmann, M.-A. (2023). Innovation
and Transfer Processes in the German VET System. Fakultätsforschungsworkshop
der Fakultät für Wirtschaftswissenschaften, Universität Padeborn.
bibtex: '@inproceedings{Daniel-Söltenfuß_Breuing_Kückmann_2023, title={Innovation
and Transfer Processes in the German VET System}, author={Daniel-Söltenfuß, Desiree
and Breuing, Friederike and Kückmann, Marie-Ann}, year={2023} }'
chicago: Daniel-Söltenfuß, Desiree, Friederike Breuing, and Marie-Ann Kückmann.
“Innovation and Transfer Processes in the German VET System,” 2023.
ieee: D. Daniel-Söltenfuß, F. Breuing, and M.-A. Kückmann, “Innovation and Transfer
Processes in the German VET System,” presented at the Fakultätsforschungsworkshop
der Fakultät für Wirtschaftswissenschaften, Universität Padeborn, 2023.
mla: Daniel-Söltenfuß, Desiree, et al. Innovation and Transfer Processes in the
German VET System. 2023.
short: 'D. Daniel-Söltenfuß, F. Breuing, M.-A. Kückmann, in: 2023.'
conference:
end_date: 2023-11-09
location: Universität Padeborn
name: Fakultätsforschungsworkshop der Fakultät für Wirtschaftswissenschaften
start_date: 2023-11-09
date_created: 2024-01-08T08:50:26Z
date_updated: 2025-07-28T13:54:04Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Innovation and Transfer Processes in the German VET System
type: conference_abstract
user_id: '10186'
year: '2023'
...
---
_id: '45112'
article_type: letter_note
author:
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
- first_name: Milad
full_name: Mirbabaie, Milad
id: '88691'
last_name: Mirbabaie
- first_name: Oliver
full_name: Müller, Oliver
id: '72849'
last_name: Müller
- first_name: Guido
full_name: Schryen, Guido
id: '72850'
last_name: Schryen
- first_name: Simon Thanh-Nam
full_name: Trang, Simon Thanh-Nam
id: '98948'
last_name: Trang
orcid: 0000-0002-4784-4038
- first_name: Matthias
full_name: Trier, Matthias
id: '72744'
last_name: Trier
citation:
ama: Beverungen D, Kundisch D, Mirbabaie M, et al. Digital Responsibility – a Multilevel
Framework for Responsible Digitalization. Business & Information Systems
Engineering. 2023;65(4):463-474. doi:10.1007/s12599-023-00822-x
apa: Beverungen, D., Kundisch, D., Mirbabaie, M., Müller, O., Schryen, G., Trang,
S. T.-N., & Trier, M. (2023). Digital Responsibility – a Multilevel Framework
for Responsible Digitalization. Business & Information Systems Engineering,
65(4), 463–474. https://doi.org/10.1007/s12599-023-00822-x
bibtex: '@article{Beverungen_Kundisch_Mirbabaie_Müller_Schryen_Trang_Trier_2023,
title={Digital Responsibility – a Multilevel Framework for Responsible Digitalization},
volume={65}, DOI={10.1007/s12599-023-00822-x},
number={4}, journal={Business & Information Systems Engineering}, author={Beverungen,
Daniel and Kundisch, Dennis and Mirbabaie, Milad and Müller, Oliver and Schryen,
Guido and Trang, Simon Thanh-Nam and Trier, Matthias}, year={2023}, pages={463–474}
}'
chicago: 'Beverungen, Daniel, Dennis Kundisch, Milad Mirbabaie, Oliver Müller, Guido
Schryen, Simon Thanh-Nam Trang, and Matthias Trier. “Digital Responsibility –
a Multilevel Framework for Responsible Digitalization.” Business & Information
Systems Engineering 65, no. 4 (2023): 463–74. https://doi.org/10.1007/s12599-023-00822-x.'
ieee: 'D. Beverungen et al., “Digital Responsibility – a Multilevel Framework
for Responsible Digitalization,” Business & Information Systems Engineering,
vol. 65, no. 4, pp. 463–474, 2023, doi: 10.1007/s12599-023-00822-x.'
mla: Beverungen, Daniel, et al. “Digital Responsibility – a Multilevel Framework
for Responsible Digitalization.” Business & Information Systems Engineering,
vol. 65, no. 4, 2023, pp. 463–74, doi:10.1007/s12599-023-00822-x.
short: D. Beverungen, D. Kundisch, M. Mirbabaie, O. Müller, G. Schryen, S.T.-N.
Trang, M. Trier, Business & Information Systems Engineering 65 (2023) 463–474.
date_created: 2023-05-19T07:21:29Z
date_updated: 2026-03-12T13:44:38Z
ddc:
- '000'
department:
- _id: '277'
- _id: '196'
- _id: '646'
- _id: '526'
- _id: '198'
- _id: '792'
- _id: '276'
- _id: '681'
doi: 10.1007/s12599-023-00822-x
file:
- access_level: closed
content_type: application/pdf
creator: schryen
date_created: 2023-07-06T13:02:00Z
date_updated: 2023-07-06T13:02:00Z
file_id: '45871'
file_name: Digital_Responsibility- A Multilevel Framework for Responsible Digitilization-
BISE Springer VERSION.pdf
file_size: 373767
relation: main_file
success: 1
file_date_updated: 2023-07-06T13:02:00Z
has_accepted_license: '1'
intvolume: ' 65'
issue: '4'
language:
- iso: eng
page: 463 - 474
publication: Business & Information Systems Engineering
publication_status: published
status: public
title: Digital Responsibility – a Multilevel Framework for Responsible Digitalization
type: journal_article
user_id: '16205'
volume: 65
year: '2023'
...
---
_id: '29050'
abstract:
- lang: eng
text: This study examines GAAP effective tax rate (ETR) visibility as a distinct
disclosure choice in firms’ financial statements. By applying a game-theory disclosure
model for the voluntary disclosure strategies of firms, in a tax setting, we argue
that firms face a trade-off in their ETR disclosure decisions. On the one hand,
firms have an incentive to enhance their ETR disclosure when the ratio offers
shareholders ‘favourable conditions’, for example, higher expected after-tax cash
flows. On the other hand, the disclosure of a favourable low ETR could attract
the attention of tax auditors and the public and ultimately result in disclosure
costs. We empirically test disclosure behaviour by examining the relation between
disclosure visibility and different ETR conditions that reflect different stakeholder-specific
costs and benefits. While we find that unfavourable ETR conditions are not highlighted,
we observe higher disclosure visibility for favourable ETRs (smooth, close to
the industry average, and decreasing ETRs). Additional analyses reveal that this
high visibility is characteristic of firm years with only moderately decreasing
ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly
and in contrast to our main results, a subsample of family firms does not seem
to highlight favourable ETRs.
article_type: original
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective
Tax Rate? Accounting and Business Research. 2023;53(1):1-37. doi:10.1080/00014788.2021.1958669
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2023). When Do Firms Highlight
Their Effective Tax Rate? Accounting and Business Research, 53(1),
1–37. https://doi.org/10.1080/00014788.2021.1958669
bibtex: '@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight
Their Effective Tax Rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669},
number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa
and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }'
chicago: 'Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms
Highlight Their Effective Tax Rate?” Accounting and Business Research 53,
no. 1 (2023): 1–37. https://doi.org/10.1080/00014788.2021.1958669.'
ieee: 'V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their
Effective Tax Rate?,” Accounting and Business Research, vol. 53, no. 1,
pp. 1–37, 2023, doi: 10.1080/00014788.2021.1958669.'
mla: Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?”
Accounting and Business Research, vol. 53, no. 1, 2023, pp. 1–37, doi:10.1080/00014788.2021.1958669.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research
53 (2023) 1–37.
date_created: 2021-12-20T08:29:38Z
date_updated: 2026-04-09T07:35:50Z
department:
- _id: '187'
doi: 10.1080/00014788.2021.1958669
intvolume: ' 53'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 1-37
publication: Accounting and Business Research
publication_status: published
quality_controlled: '1'
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: journal_article
user_id: '96670'
volume: 53
year: '2023'
...
---
_id: '46043'
author:
- first_name: Rembert
full_name: Unterstell, Rembert
last_name: Unterstell
citation:
ama: Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung
- Das Magazin der Deutschen Forschungsgemeinschaft. 2023;(1):6-9.
apa: Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, 1, 6–9.
bibtex: '@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen
erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane},
number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft},
publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }'
chicago: 'Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1 (2023): 6–9.'
ieee: R. Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, pp. 6–9, 2023.
mla: Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, DFG, 2023, pp.
6–9.
short: R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft
(2023) 6–9.
date_created: 2023-07-13T11:36:48Z
date_updated: 2026-04-09T07:39:57Z
department:
- _id: '187'
issue: '1'
language:
- iso: ger
main_file_link:
- url: https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls7/Publikationen_Download_s/for_01-23_RU_Interview_Sureth-Sloane_doppels__1_.pdf
page: 6-9
publication: forschung - Das Magazin der Deutschen Forschungsgemeinschaft
publisher: DFG
status: public
title: Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie
– Interview mit Steuerexpertin Caren Sureth-Sloane
type: journal_article
user_id: '96670'
year: '2023'
...
---
_id: '62734'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Stacie
full_name: Kelley, Stacie
last_name: Kelley
- first_name: Benjamin
full_name: Osswald, Benjamin
last_name: Osswald
citation:
ama: Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes
on Innovative Activity and Tax Benefits. Journal of the American Taxation Association.
2023;45(2):1-28. doi:10.2308/JATA-2021-013
apa: Bornemann, T., Kelley, S., & Osswald, B. (2023). The Effect of Intellectual
Property Boxes on Innovative Activity and Tax Benefits. Journal of the American
Taxation Association, 45(2), 1–28. https://doi.org/10.2308/JATA-2021-013
bibtex: '@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual
Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={10.2308/JATA-2021-013}, number={2},
journal={Journal of the American Taxation Association}, author={Bornemann, Tobias
and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }'
chicago: 'Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of
Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal
of the American Taxation Association 45, no. 2 (2023): 1–28. https://doi.org/10.2308/JATA-2021-013.'
ieee: 'T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property
Boxes on Innovative Activity and Tax Benefits,” Journal of the American Taxation
Association, vol. 45, no. 2, pp. 1–28, 2023, doi: 10.2308/JATA-2021-013.'
mla: Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative
Activity and Tax Benefits.” Journal of the American Taxation Association,
vol. 45, no. 2, 2023, pp. 1–28, doi:10.2308/JATA-2021-013.
short: T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association
45 (2023) 1–28.
date_created: 2025-12-02T08:35:24Z
date_updated: 2026-04-09T07:36:03Z
department:
- _id: '187'
doi: 10.2308/JATA-2021-013
intvolume: ' 45'
issue: '2'
language:
- iso: eng
page: 1-28
publication: Journal of the American Taxation Association
quality_controlled: '1'
status: public
title: The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits
type: journal_article
user_id: '96670'
volume: 45
year: '2023'
...
---
_id: '62735'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Martin
full_name: Jacob, Martin
last_name: Jacob
- first_name: Mariana
full_name: Sailer, Mariana
last_name: Sailer
citation:
ama: Bornemann T, Jacob M, Sailer M. Do Corporate Taxes Affect Executive Compensation?
The Accounting Review. 2023;98(2):31-58. doi:10.2308/TAR-2019-0567
apa: Bornemann, T., Jacob, M., & Sailer, M. (2023). Do Corporate Taxes Affect
Executive Compensation? The Accounting Review, 98(2), 31–58. https://doi.org/10.2308/TAR-2019-0567
bibtex: '@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect
Executive Compensation?}, volume={98}, DOI={10.2308/TAR-2019-0567},
number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob,
Martin and Sailer, Mariana}, year={2023}, pages={31–58} }'
chicago: 'Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes
Affect Executive Compensation?” The Accounting Review 98, no. 2 (2023):
31–58. https://doi.org/10.2308/TAR-2019-0567.'
ieee: 'T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive
Compensation?,” The Accounting Review, vol. 98, no. 2, pp. 31–58, 2023,
doi: 10.2308/TAR-2019-0567.'
mla: Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?”
The Accounting Review, vol. 98, no. 2, 2023, pp. 31–58, doi:10.2308/TAR-2019-0567.
short: T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.
date_created: 2025-12-02T08:37:44Z
date_updated: 2026-04-09T07:37:12Z
department:
- _id: '187'
doi: 10.2308/TAR-2019-0567
intvolume: ' 98'
issue: '2'
language:
- iso: eng
page: 31-58
publication: The Accounting Review
quality_controlled: '1'
status: public
title: Do Corporate Taxes Affect Executive Compensation?
type: journal_article
user_id: '96670'
volume: 98
year: '2023'
...
---
_id: '46042'
author:
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset
on Stock Market Returns during Economic Crises. Journal of Business Economics.
2023;93(1-2):59-109. doi:10.1007/s11573-022-01134-4
apa: Koch, R., Holtmann, S., & Giese, H. (2023). Losses Never Sleep – The Effect
of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal
of Business Economics, 93(1–2), 59–109. https://doi.org/10.1007/s11573-022-01134-4
bibtex: '@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect
of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93},
DOI={10.1007/s11573-022-01134-4},
number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science
and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning},
year={2023}, pages={59–109} }'
chicago: 'Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep –
The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.”
Journal of Business Economics 93, no. 1–2 (2023): 59–109. https://doi.org/10.1007/s11573-022-01134-4.'
ieee: 'R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax
Loss Offset on Stock Market Returns during Economic Crises,” Journal of Business
Economics, vol. 93, no. 1–2, pp. 59–109, 2023, doi: 10.1007/s11573-022-01134-4.'
mla: Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on
Stock Market Returns during Economic Crises.” Journal of Business Economics,
vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:10.1007/s11573-022-01134-4.
short: R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
date_created: 2023-07-13T11:19:59Z
date_updated: 2026-04-09T07:41:13Z
department:
- _id: '187'
doi: 10.1007/s11573-022-01134-4
intvolume: ' 93'
issue: 1-2
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 59-109
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
quality_controlled: '1'
status: public
title: Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns
during Economic Crises
type: journal_article
user_id: '96670'
volume: 93
year: '2023'
...
---
_id: '42897'
author:
- first_name: Martin
full_name: Fochmann, Martin
last_name: Fochmann
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten
der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
wahrgenommenen Steuerbelastung. Steuer und Wirtschaft. 2023;100(2):171-187.
apa: Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane,
C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
und der subjektiv wahrgenommenen Steuerbelastung. Steuer und Wirtschaft,
100(2), 171–187.
bibtex: '@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten
der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und
Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber,
Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187}
}'
chicago: 'Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth,
and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer
und Wirtschaft 100, no. 2 (2023): 171–87.'
ieee: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane,
“Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
und der subjektiv wahrgenommenen Steuerbelastung,” Steuer und Wirtschaft,
vol. 100, no. 2, pp. 171–187, 2023.
mla: Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer
und Wirtschaft, vol. 100, no. 2, 2023, pp. 171–87.
short: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane,
Steuer und Wirtschaft 100 (2023) 171–187.
date_created: 2023-03-09T12:37:55Z
date_updated: 2026-04-09T07:43:33Z
department:
- _id: '187'
intvolume: ' 100'
issue: '2'
language:
- iso: ger
page: 171-187
publication: Steuer und Wirtschaft
publication_status: published
quality_controlled: '1'
status: public
title: Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
und der subjektiv wahrgenommenen Steuerbelastung
type: journal_article
user_id: '96670'
volume: 100
year: '2023'
...
---
_id: '42635'
author:
- first_name: Stefan
full_name: Greil, Stefan
last_name: Greil
- first_name: Michael
full_name: Overesch, Michael
last_name: Overesch
- first_name: Anna
full_name: Rohlfing-Bastian, Anna
last_name: Rohlfing-Bastian
- first_name: Ulrich
full_name: Schreiber, Ulrich
last_name: Schreiber
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards
an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination
Rules in Transfer Pricing. Intertax. 2023;51(4):272-289.
apa: Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane,
C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and
Implementing Destination Rules in Transfer Pricing. Intertax, 51(4),
272–289.
bibtex: '@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023,
title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax},
author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber,
Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }'
chicago: 'Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber,
and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling
Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax
51, no. 4 (2023): 272–89.'
ieee: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane,
“Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
Destination Rules in Transfer Pricing,” Intertax, vol. 51, no. 4, pp. 272–289,
2023.
mla: Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling
Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax,
vol. 51, no. 4, 2023, pp. 272–89.
short: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane,
Intertax 51 (2023) 272–289.
date_created: 2023-02-28T10:34:17Z
date_updated: 2026-04-09T07:43:52Z
department:
- _id: '187'
intvolume: ' 51'
issue: '4'
language:
- iso: eng
page: 272-289
publication: Intertax
publication_status: published
quality_controlled: '1'
status: public
title: Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
Destination Rules in Transfer Pricing
type: journal_article
user_id: '96670'
volume: 51
year: '2023'
...
---
_id: '65453'
author:
- first_name: Marie-Ann
full_name: Kückmann, Marie-Ann
id: '25394'
last_name: Kückmann
- first_name: Friederike
full_name: Breuing, Friederike
id: '45696'
last_name: Breuing
orcid: 0009-0003-5494-2597
- first_name: Heike
full_name: Kundisch, Heike
id: '31836'
last_name: Kundisch
citation:
ama: 'Kückmann M-A, Breuing F, Kundisch H. Wandel mit dem Stift gestalten - Ein
exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten Welt.
In: ; 2023.'
apa: Kückmann, M.-A., Breuing, F., & Kundisch, H. (2023). Wandel mit dem
Stift gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in
einer mediatisierten Welt. Digitalisierungsbezogene Lehrer*innenbildung an
der Universität Paderborn, Paderborn.
bibtex: '@inproceedings{Kückmann_Breuing_Kundisch_2023, title={Wandel mit dem Stift
gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in einer
mediatisierten Welt}, author={Kückmann, Marie-Ann and Breuing, Friederike and
Kundisch, Heike}, year={2023} }'
chicago: Kückmann, Marie-Ann, Friederike Breuing, and Heike Kundisch. “Wandel Mit
Dem Stift Gestalten - Ein Exploratives Lehrformat Zur Digitalen Transformation
in Einer Mediatisierten Welt,” 2023.
ieee: M.-A. Kückmann, F. Breuing, and H. Kundisch, “Wandel mit dem Stift gestalten
- Ein exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten
Welt,” presented at the Digitalisierungsbezogene Lehrer*innenbildung an der Universität
Paderborn, Paderborn, 2023.
mla: Kückmann, Marie-Ann, et al. Wandel Mit Dem Stift Gestalten - Ein Exploratives
Lehrformat Zur Digitalen Transformation in Einer Mediatisierten Welt. 2023.
short: 'M.-A. Kückmann, F. Breuing, H. Kundisch, in: 2023.'
conference:
end_date: 2023-04-27
location: Paderborn
name: Digitalisierungsbezogene Lehrer*innenbildung an der Universität Paderborn
start_date: 2023-04-27
date_created: 2026-04-15T18:20:39Z
date_updated: 2026-04-15T18:21:49Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Wandel mit dem Stift gestalten - Ein exploratives Lehrformat zur Digitalen
Transformation in einer mediatisierten Welt
type: conference
user_id: '45696'
year: '2023'
...
---
_id: '65900'
author:
- first_name: Friederike
full_name: Breuing, Friederike
id: '45696'
last_name: Breuing
orcid: 0009-0003-5494-2597
citation:
ama: 'Breuing F. Von Facilitation und Prozessbegleitung - den bisher unterschätzten
Kräften?! Einblicke in die Themeneingrenzungsphase. In: ; 2023.'
apa: Breuing, F. (2023). Von Facilitation und Prozessbegleitung - den bisher
unterschätzten Kräften?! Einblicke in die Themeneingrenzungsphase. Trilaterales
Doktorand:innenseminar in Kooperation des Bundesinstituts für Berufsbildung, der
Universität Paderborn und der Universität zu Köln, Köln.
bibtex: '@inproceedings{Breuing_2023, title={Von Facilitation und Prozessbegleitung
- den bisher unterschätzten Kräften?! Einblicke in die Themeneingrenzungsphase},
author={Breuing, Friederike}, year={2023} }'
chicago: Breuing, Friederike. “Von Facilitation Und Prozessbegleitung - Den Bisher
Unterschätzten Kräften?! Einblicke in Die Themeneingrenzungsphase,” 2023.
ieee: F. Breuing, “Von Facilitation und Prozessbegleitung - den bisher unterschätzten
Kräften?! Einblicke in die Themeneingrenzungsphase,” presented at the Trilaterales
Doktorand:innenseminar in Kooperation des Bundesinstituts für Berufsbildung, der
Universität Paderborn und der Universität zu Köln, Köln, 2023.
mla: Breuing, Friederike. Von Facilitation Und Prozessbegleitung - Den Bisher
Unterschätzten Kräften?! Einblicke in Die Themeneingrenzungsphase. 2023.
short: 'F. Breuing, in: 2023.'
conference:
end_date: 2023-10-27
location: Köln
name: Trilaterales Doktorand:innenseminar in Kooperation des Bundesinstituts für
Berufsbildung, der Universität Paderborn und der Universität zu Köln
start_date: 2023-10-26
date_created: 2026-06-15T14:45:06Z
date_updated: 2026-06-15T14:45:39Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Von Facilitation und Prozessbegleitung - den bisher unterschätzten Kräften?!
Einblicke in die Themeneingrenzungsphase
type: conference_abstract
user_id: '45696'
year: '2023'
...
---
_id: '66111'
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. Employer Branding - Wie Arbeitgeber strategisch
gegen den Arbeitskräftemangel vorgehen. Die Politische Meinung. 2023;68(580).
apa: Radermacher, K., & Schneider, M. (2023). Employer Branding - Wie Arbeitgeber
strategisch gegen den Arbeitskräftemangel vorgehen. Die Politische Meinung,
68(580).
bibtex: '@article{Radermacher_Schneider_2023, title={Employer Branding - Wie Arbeitgeber
strategisch gegen den Arbeitskräftemangel vorgehen.}, volume={68}, number={580},
journal={Die Politische Meinung}, author={Radermacher, Katharina and Schneider,
Martin}, year={2023} }'
chicago: Radermacher, Katharina, and Martin Schneider. “Employer Branding - Wie
Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen.” Die Politische
Meinung 68, no. 580 (2023).
ieee: K. Radermacher and M. Schneider, “Employer Branding - Wie Arbeitgeber strategisch
gegen den Arbeitskräftemangel vorgehen.,” Die Politische Meinung, vol.
68, no. 580, 2023.
mla: Radermacher, Katharina, and Martin Schneider. “Employer Branding - Wie Arbeitgeber
strategisch gegen den Arbeitskräftemangel vorgehen.” Die Politische Meinung,
vol. 68, no. 580, 2023.
short: K. Radermacher, M. Schneider, Die Politische Meinung 68 (2023).
date_created: 2026-07-02T09:53:49Z
date_updated: 2026-07-02T09:54:01Z
department:
- _id: '19'
- _id: '185'
intvolume: ' 68'
issue: '580'
language:
- iso: ger
publication: Die Politische Meinung
publication_identifier:
issn:
- 0032-3446
publication_status: published
status: public
title: Employer Branding - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel
vorgehen.
type: journal_article
user_id: '54657'
volume: 68
year: '2023'
...
---
_id: '25041'
article_type: original
author:
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Stefan
full_name: Schaltegger, Stefan
last_name: Schaltegger
citation:
ama: 'Pelster M, Schaltegger S. The dark triad and corporate sustainability: An
empirical analysis of personality traits of middle managers. Business Ethics,
the Environment & Responsibility. 2022;31(1):80-99. doi:10.1111/beer.12398'
apa: 'Pelster, M., & Schaltegger, S. (2022). The dark triad and corporate sustainability:
An empirical analysis of personality traits of middle managers. Business Ethics,
the Environment & Responsibility, 31(1), 80–99. https://doi.org/10.1111/beer.12398'
bibtex: '@article{Pelster_Schaltegger_2022, title={The dark triad and corporate
sustainability: An empirical analysis of personality traits of middle managers},
volume={31}, DOI={10.1111/beer.12398},
number={1}, journal={Business Ethics, the Environment & Responsibility}, author={Pelster,
Matthias and Schaltegger, Stefan}, year={2022}, pages={80–99} }'
chicago: 'Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate
Sustainability: An Empirical Analysis of Personality Traits of Middle Managers.”
Business Ethics, the Environment & Responsibility 31, no. 1 (2022):
80–99. https://doi.org/10.1111/beer.12398.'
ieee: 'M. Pelster and S. Schaltegger, “The dark triad and corporate sustainability:
An empirical analysis of personality traits of middle managers,” Business Ethics,
the Environment & Responsibility, vol. 31, no. 1, pp. 80–99, 2022, doi:
10.1111/beer.12398.'
mla: 'Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate Sustainability:
An Empirical Analysis of Personality Traits of Middle Managers.” Business Ethics,
the Environment & Responsibility, vol. 31, no. 1, 2022, pp. 80–99, doi:10.1111/beer.12398.'
short: M. Pelster, S. Schaltegger, Business Ethics, the Environment & Responsibility
31 (2022) 80–99.
date_created: 2021-09-25T15:25:22Z
date_updated: 2022-01-06T06:56:44Z
department:
- _id: '186'
- _id: '578'
doi: 10.1111/beer.12398
issue: '1'
language:
- iso: eng
page: 80-99
publication: Business Ethics, the Environment & Responsibility
publication_status: published
quality_controlled: '1'
status: public
title: 'The dark triad and corporate sustainability: An empirical analysis of personality
traits of middle managers'
type: journal_article
user_id: '67265'
volume: ' 31'
year: '2022'
...
---
_id: '24579'
author:
- first_name: Michelle
full_name: Müller, Michelle
id: '50286'
last_name: Müller
- first_name: Jürgen
full_name: Neumann, Jürgen
id: '32456'
last_name: Neumann
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
citation:
ama: 'Müller M, Neumann J, Kundisch D. Dear Guests, please pay for my license –
Analyzing the heterogenous cost-pass-through of commercial and non-commercial
rental suppliers in response to regulatory policies. In: Proceedings of the
55th Hawaii International Conference on System Sciences (HICSS).'
apa: Müller, M., Neumann, J., & Kundisch, D. (n.d.). Dear Guests, please pay
for my license – Analyzing the heterogenous cost-pass-through of commercial and
non-commercial rental suppliers in response to regulatory policies. Proceedings
of the 55th Hawaii International Conference on System Sciences (HICSS). Proceedings
of the 55th Hawaii International Conference on System Sciences (HICSS), Maui,
Hawaii, USA.
bibtex: '@inproceedings{Müller_Neumann_Kundisch, title={Dear Guests, please pay
for my license – Analyzing the heterogenous cost-pass-through of commercial and
non-commercial rental suppliers in response to regulatory policies}, booktitle={Proceedings
of the 55th Hawaii International Conference on System Sciences (HICSS)}, author={Müller,
Michelle and Neumann, Jürgen and Kundisch, Dennis} }'
chicago: Müller, Michelle, Jürgen Neumann, and Dennis Kundisch. “Dear Guests, Please
Pay for My License – Analyzing the Heterogenous Cost-Pass-through of Commercial
and Non-Commercial Rental Suppliers in Response to Regulatory Policies.” In Proceedings
of the 55th Hawaii International Conference on System Sciences (HICSS), n.d.
ieee: M. Müller, J. Neumann, and D. Kundisch, “Dear Guests, please pay for my license
– Analyzing the heterogenous cost-pass-through of commercial and non-commercial
rental suppliers in response to regulatory policies,” presented at the Proceedings
of the 55th Hawaii International Conference on System Sciences (HICSS), Maui,
Hawaii, USA.
mla: Müller, Michelle, et al. “Dear Guests, Please Pay for My License – Analyzing
the Heterogenous Cost-Pass-through of Commercial and Non-Commercial Rental Suppliers
in Response to Regulatory Policies.” Proceedings of the 55th Hawaii International
Conference on System Sciences (HICSS).
short: 'M. Müller, J. Neumann, D. Kundisch, in: Proceedings of the 55th Hawaii International
Conference on System Sciences (HICSS), n.d.'
conference:
location: Maui, Hawaii, USA
name: Proceedings of the 55th Hawaii International Conference on System Sciences
(HICSS)
date_created: 2021-09-17T08:02:16Z
date_updated: 2022-01-06T06:56:27Z
department:
- _id: '276'
language:
- iso: eng
project:
- _id: '1'
name: SFB 901
- _id: '2'
name: SFB 901 - Project Area A
- _id: '8'
name: SFB 901 - Subproject A4
- _id: '4'
name: SFB 901 - Project Area C
- _id: '17'
name: SFB 901 - Subproject C5
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
(HICSS)
publication_status: accepted
status: public
title: Dear Guests, please pay for my license – Analyzing the heterogenous cost-pass-through
of commercial and non-commercial rental suppliers in response to regulatory policies
type: conference
user_id: '477'
year: '2022'
...
---
_id: '24581'
author:
- first_name: Janina
full_name: Seutter, Janina
id: '64464'
last_name: Seutter
- first_name: Michelle
full_name: Müller, Michelle
id: '50286'
last_name: Müller
- first_name: Stefanie Jutta Marianne
full_name: Müller, Stefanie Jutta Marianne
id: '70858'
last_name: Müller
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
citation:
ama: 'Seutter J, Müller M, Müller SJM, Kundisch D. Moment or Movement – An Empirical
Analysis of the Heterogeneous Impact of Media Attention on Charitable Crowdfunding
Campaigns. In: Proceedings of the 55th Hawaii International Conference on System
Sciences (HICSS).'
apa: Seutter, J., Müller, M., Müller, S. J. M., & Kundisch, D. (n.d.). Moment
or Movement – An Empirical Analysis of the Heterogeneous Impact of Media Attention
on Charitable Crowdfunding Campaigns. Proceedings of the 55th Hawaii International
Conference on System Sciences (HICSS). Proceedings of the 55th Hawaii International
Conference on System Sciences (HICSS), Maui, Hawaii, USA.
bibtex: '@inproceedings{Seutter_Müller_Müller_Kundisch, title={Moment or Movement
– An Empirical Analysis of the Heterogeneous Impact of Media Attention on Charitable
Crowdfunding Campaigns}, booktitle={Proceedings of the 55th Hawaii International
Conference on System Sciences (HICSS)}, author={Seutter, Janina and Müller, Michelle
and Müller, Stefanie Jutta Marianne and Kundisch, Dennis} }'
chicago: Seutter, Janina, Michelle Müller, Stefanie Jutta Marianne Müller, and Dennis
Kundisch. “Moment or Movement – An Empirical Analysis of the Heterogeneous Impact
of Media Attention on Charitable Crowdfunding Campaigns.” In Proceedings of
the 55th Hawaii International Conference on System Sciences (HICSS), n.d.
ieee: J. Seutter, M. Müller, S. J. M. Müller, and D. Kundisch, “Moment or Movement
– An Empirical Analysis of the Heterogeneous Impact of Media Attention on Charitable
Crowdfunding Campaigns,” presented at the Proceedings of the 55th Hawaii International
Conference on System Sciences (HICSS), Maui, Hawaii, USA.
mla: Seutter, Janina, et al. “Moment or Movement – An Empirical Analysis of the
Heterogeneous Impact of Media Attention on Charitable Crowdfunding Campaigns.”
Proceedings of the 55th Hawaii International Conference on System Sciences
(HICSS).
short: 'J. Seutter, M. Müller, S.J.M. Müller, D. Kundisch, in: Proceedings of the
55th Hawaii International Conference on System Sciences (HICSS), n.d.'
conference:
location: Maui, Hawaii, USA
name: Proceedings of the 55th Hawaii International Conference on System Sciences
(HICSS)
date_created: 2021-09-17T08:05:53Z
date_updated: 2022-01-06T06:56:29Z
department:
- _id: '276'
language:
- iso: eng
project:
- _id: '1'
name: SFB 901
- _id: '2'
name: SFB 901 - Project Area A
- _id: '8'
name: SFB 901 - Subproject A4
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
(HICSS)
publication_status: accepted
status: public
title: Moment or Movement – An Empirical Analysis of the Heterogeneous Impact of Media
Attention on Charitable Crowdfunding Campaigns
type: conference
user_id: '477'
year: '2022'
...
---
_id: '29146'
author:
- first_name: Philipp
full_name: zur Heiden, Philipp
id: '64394'
last_name: zur Heiden
- first_name: Jennifer
full_name: Priefer, Jennifer
id: '82872'
last_name: Priefer
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
citation:
ama: 'zur Heiden P, Priefer J, Beverungen D. Utilizing Geographic Information Systems
for Condition-Based Maintenance on the Energy Distribution Grid. In: Bui TX, ed.
Proceedings of the 55th Hawaii International Conference on System Sciences.
; 2022.'
apa: zur Heiden, P., Priefer, J., & Beverungen, D. (2022). Utilizing Geographic
Information Systems for Condition-Based Maintenance on the Energy Distribution
Grid. In T. X. Bui (Ed.), Proceedings of the 55th Hawaii International Conference
on System Sciences.
bibtex: '@inproceedings{zur Heiden_Priefer_Beverungen_2022, place={Honolulu, HI},
title={Utilizing Geographic Information Systems for Condition-Based Maintenance
on the Energy Distribution Grid}, booktitle={Proceedings of the 55th Hawaii International
Conference on System Sciences}, author={zur Heiden, Philipp and Priefer, Jennifer
and Beverungen, Daniel}, editor={Bui, Tung X.}, year={2022} }'
chicago: Heiden, Philipp zur, Jennifer Priefer, and Daniel Beverungen. “Utilizing
Geographic Information Systems for Condition-Based Maintenance on the Energy Distribution
Grid.” In Proceedings of the 55th Hawaii International Conference on System
Sciences, edited by Tung X. Bui. Honolulu, HI, 2022.
ieee: P. zur Heiden, J. Priefer, and D. Beverungen, “Utilizing Geographic Information
Systems for Condition-Based Maintenance on the Energy Distribution Grid,” in Proceedings
of the 55th Hawaii International Conference on System Sciences, Honolulu,
HI, 2022.
mla: zur Heiden, Philipp, et al. “Utilizing Geographic Information Systems for Condition-Based
Maintenance on the Energy Distribution Grid.” Proceedings of the 55th Hawaii
International Conference on System Sciences, edited by Tung X. Bui, 2022.
short: 'P. zur Heiden, J. Priefer, D. Beverungen, in: T.X. Bui (Ed.), Proceedings
of the 55th Hawaii International Conference on System Sciences, Honolulu, HI,
2022.'
conference:
end_date: 2022-01-07
location: Honolulu, HI
name: 55th Hawaii International Conference on System Sciences
start_date: 2022-01-03
date_created: 2022-01-03T08:34:37Z
date_updated: 2022-01-06T06:58:46Z
department:
- _id: '526'
editor:
- first_name: Tung X.
full_name: Bui, Tung X.
last_name: Bui
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://scholarspace.manoa.hawaii.edu/handle/10125/80031
oa: '1'
place: Honolulu, HI
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
publication_identifier:
isbn:
- 978-0-9981331-5-7
publication_status: published
status: public
title: Utilizing Geographic Information Systems for Condition-Based Maintenance on
the Energy Distribution Grid
type: conference
user_id: '64394'
year: '2022'
...
---
_id: '29147'
author:
- first_name: Alexander
full_name: Herwix, Alexander
last_name: Herwix
- first_name: Philipp
full_name: zur Heiden, Philipp
id: '64394'
last_name: zur Heiden
citation:
ama: 'Herwix A, zur Heiden P. Context in Design Science Research: Taxonomy and Framework.
In: Bui TX, ed. Proceedings of the 55th Hawaii International Conference on
System Sciences. ; 2022.'
apa: 'Herwix, A., & zur Heiden, P. (2022). Context in Design Science Research:
Taxonomy and Framework. In T. X. Bui (Ed.), Proceedings of the 55th Hawaii
International Conference on System Sciences.'
bibtex: '@inproceedings{Herwix_zur Heiden_2022, place={Honolulu, HI}, title={Context
in Design Science Research: Taxonomy and Framework}, booktitle={Proceedings of
the 55th Hawaii International Conference on System Sciences}, author={Herwix,
Alexander and zur Heiden, Philipp}, editor={Bui, Tung X.}, year={2022} }'
chicago: 'Herwix, Alexander, and Philipp zur Heiden. “Context in Design Science
Research: Taxonomy and Framework.” In Proceedings of the 55th Hawaii International
Conference on System Sciences, edited by Tung X. Bui. Honolulu, HI, 2022.'
ieee: 'A. Herwix and P. zur Heiden, “Context in Design Science Research: Taxonomy
and Framework,” in Proceedings of the 55th Hawaii International Conference
on System Sciences, Honolulu, HI, 2022.'
mla: 'Herwix, Alexander, and Philipp zur Heiden. “Context in Design Science Research:
Taxonomy and Framework.” Proceedings of the 55th Hawaii International Conference
on System Sciences, edited by Tung X. Bui, 2022.'
short: 'A. Herwix, P. zur Heiden, in: T.X. Bui (Ed.), Proceedings of the 55th Hawaii
International Conference on System Sciences, Honolulu, HI, 2022.'
conference:
end_date: 2022-01-07
location: Honolulu, HI
name: 55th Hawaii International Conference on System Sciences
start_date: 2022-01-03
date_created: 2022-01-03T08:39:58Z
date_updated: 2022-01-06T06:58:46Z
department:
- _id: '526'
editor:
- first_name: Tung X.
full_name: Bui, Tung X.
last_name: Bui
language:
- iso: eng
main_file_link:
- open_access: '1'
url: http://hdl.handle.net/10125/80045
oa: '1'
place: Honolulu, HI
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
publication_identifier:
isbn:
- 978-0-9981331-5-7
publication_status: published
status: public
title: 'Context in Design Science Research: Taxonomy and Framework'
type: conference
user_id: '64394'
year: '2022'
...
---
_id: '29148'
author:
- first_name: Philipp
full_name: zur Heiden, Philipp
id: '64394'
last_name: zur Heiden
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
citation:
ama: 'zur Heiden P, Beverungen D. A Renaissance of Context in Design Science Research.
In: Bui TX, ed. Proceedings of the 55th Hawaii International Conference on
System Sciences. ; 2022.'
apa: zur Heiden, P., & Beverungen, D. (2022). A Renaissance of Context in Design
Science Research. In T. X. Bui (Ed.), Proceedings of the 55th Hawaii International
Conference on System Sciences.
bibtex: '@inproceedings{zur Heiden_Beverungen_2022, place={Honolulu, HI}, title={A
Renaissance of Context in Design Science Research}, booktitle={Proceedings of
the 55th Hawaii International Conference on System Sciences}, author={zur Heiden,
Philipp and Beverungen, Daniel}, editor={Bui, Tung X.}, year={2022} }'
chicago: Heiden, Philipp zur, and Daniel Beverungen. “A Renaissance of Context in
Design Science Research.” In Proceedings of the 55th Hawaii International Conference
on System Sciences, edited by Tung X. Bui. Honolulu, HI, 2022.
ieee: P. zur Heiden and D. Beverungen, “A Renaissance of Context in Design Science
Research,” in Proceedings of the 55th Hawaii International Conference on System
Sciences, Honolulu, HI, 2022.
mla: zur Heiden, Philipp, and Daniel Beverungen. “A Renaissance of Context in Design
Science Research.” Proceedings of the 55th Hawaii International Conference
on System Sciences, edited by Tung X. Bui, 2022.
short: 'P. zur Heiden, D. Beverungen, in: T.X. Bui (Ed.), Proceedings of the 55th
Hawaii International Conference on System Sciences, Honolulu, HI, 2022.'
conference:
end_date: 2022-01-07
location: Honolulu, HI
name: 55th Hawaii International Conference on System Sciences
start_date: 2022-01-03
date_created: 2022-01-03T08:43:04Z
date_updated: 2022-01-06T06:58:46Z
department:
- _id: '526'
editor:
- first_name: Tung X.
full_name: Bui, Tung X.
last_name: Bui
language:
- iso: eng
main_file_link:
- open_access: '1'
url: http://hdl.handle.net/10125/80042
oa: '1'
place: Honolulu, HI
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
publication_identifier:
isbn:
- 978-0-9981331-5-7
publication_status: published
status: public
title: A Renaissance of Context in Design Science Research
type: conference
user_id: '64394'
year: '2022'
...
---
_id: '27280'
author:
- first_name: T.
full_name: Schoormann, T.
last_name: Schoormann
- first_name: F.
full_name: Möller, F.
last_name: Möller
- first_name: Daniel
full_name: Szopinski, Daniel
id: '36372'
last_name: Szopinski
citation:
ama: 'Schoormann T, Möller F, Szopinski D. Exploring purposes of using taxonomies.
In: Tagungsband Der 17. Internationalen Tagung Wirtschaftsinformatik 2022.'
apa: Schoormann, T., Möller, F., & Szopinski, D. (n.d.). Exploring purposes
of using taxonomies. Tagungsband Der 17. Internationalen Tagung Wirtschaftsinformatik
2022. Internationalen Tagung Wirtschaftsinformatik 2022, Nürnberg, Germany.
bibtex: '@inproceedings{Schoormann_Möller_Szopinski, title={Exploring purposes of
using taxonomies}, booktitle={Tagungsband der 17. Internationalen Tagung Wirtschaftsinformatik
2022}, author={Schoormann, T. and Möller, F. and Szopinski, Daniel} }'
chicago: Schoormann, T., F. Möller, and Daniel Szopinski. “Exploring Purposes of
Using Taxonomies.” In Tagungsband Der 17. Internationalen Tagung Wirtschaftsinformatik
2022, n.d.
ieee: T. Schoormann, F. Möller, and D. Szopinski, “Exploring purposes of using taxonomies,”
presented at the Internationalen Tagung Wirtschaftsinformatik 2022, Nürnberg,
Germany.
mla: Schoormann, T., et al. “Exploring Purposes of Using Taxonomies.” Tagungsband
Der 17. Internationalen Tagung Wirtschaftsinformatik 2022.
short: 'T. Schoormann, F. Möller, D. Szopinski, in: Tagungsband Der 17. Internationalen
Tagung Wirtschaftsinformatik 2022, n.d.'
conference:
location: Nürnberg, Germany
name: Internationalen Tagung Wirtschaftsinformatik 2022
date_created: 2021-11-08T12:20:35Z
date_updated: 2022-01-06T06:57:37Z
ddc:
- '000'
department:
- _id: '276'
file:
- access_level: closed
content_type: application/pdf
creator: abursig
date_created: 2021-11-08T12:15:56Z
date_updated: 2021-11-08T12:15:56Z
file_id: '27281'
file_name: WI2022_TaxonomyUse_Short_revise_v3.pdf
file_size: 811007
relation: main_file
success: 1
file_date_updated: 2021-11-08T12:15:56Z
has_accepted_license: '1'
language:
- iso: eng
project:
- _id: '1'
name: SFB 901
- _id: '4'
name: SFB 901 - Project Area C
- _id: '17'
name: SFB 901 - Subproject C5
publication: Tagungsband der 17. Internationalen Tagung Wirtschaftsinformatik 2022
publication_status: accepted
status: public
title: Exploring purposes of using taxonomies
type: conference
user_id: '477'
year: '2022'
...
---
_id: '27506'
abstract:
- lang: eng
text: Explainability for machine learning gets more and more important in high-stakes
decisions like real estate appraisal. While traditional hedonic house pricing
models are fed with hard information based on housing attributes, recently also
soft information has been incorporated to increase the predictive performance.
This soft information can be extracted from image data by complex models like
Convolutional Neural Networks (CNNs). However, these are intransparent which excludes
their use for high-stakes financial decisions. To overcome this limitation, we
examine if a two-stage modeling approach can provide explainability. We combine
visual interpretability by Regression Activation Maps (RAM) for the CNN and a
linear regression for the overall prediction. Our experiments are based on 62.000
family homes in Philadelphia and the results indicate that the CNN learns aspects
related to vegetation and quality aspects of the house from exterior images, improving
the predictive accuracy of real estate appraisal by up to 5.4%.
author:
- first_name: Jan-Peter
full_name: Kucklick, Jan-Peter
id: '77066'
last_name: Kucklick
citation:
ama: 'Kucklick J-P. Visual Interpretability of Image-based Real Estate Appraisal.
In: 55th Annual Hawaii International Conference on System Sciences (HICSS-55).
; 2022.'
apa: Kucklick, J.-P. (2022). Visual Interpretability of Image-based Real Estate
Appraisal. 55th Annual Hawaii International Conference on System Sciences (HICSS-55).
Hawaii International Conference on System Science (HICSS), Virtual.
bibtex: '@inproceedings{Kucklick_2022, title={Visual Interpretability of Image-based
Real Estate Appraisal}, booktitle={55th Annual Hawaii International Conference
on System Sciences (HICSS-55)}, author={Kucklick, Jan-Peter}, year={2022} }'
chicago: Kucklick, Jan-Peter. “Visual Interpretability of Image-Based Real Estate
Appraisal.” In 55th Annual Hawaii International Conference on System Sciences
(HICSS-55), 2022.
ieee: J.-P. Kucklick, “Visual Interpretability of Image-based Real Estate Appraisal,”
presented at the Hawaii International Conference on System Science (HICSS), Virtual,
2022.
mla: Kucklick, Jan-Peter. “Visual Interpretability of Image-Based Real Estate Appraisal.”
55th Annual Hawaii International Conference on System Sciences (HICSS-55),
2022.
short: 'J.-P. Kucklick, in: 55th Annual Hawaii International Conference on System
Sciences (HICSS-55), 2022.'
conference:
end_date: 2022-01-07
location: Virtual
name: Hawaii International Conference on System Science (HICSS)
start_date: 2022-01-03
date_created: 2021-11-17T07:08:15Z
date_updated: 2022-01-06T06:57:40Z
department:
- _id: '195'
- _id: '196'
keyword:
- Explainable Artificial Intelligence (XAI)
- Regression Activation Maps
- Real Estate Appraisal
- Convolutional Block Attention Module
- Computer Vision
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://scholarspace.manoa.hawaii.edu/bitstream/10125/79519/0149.pdf
oa: '1'
publication: 55th Annual Hawaii International Conference on System Sciences (HICSS-55)
status: public
title: Visual Interpretability of Image-based Real Estate Appraisal
type: conference
user_id: '77066'
year: '2022'
...