@techreport{63022,
  author       = {{Althaus, Maike and Vorbohle, Christian and Kundisch, Dennis}},
  title        = {{{Kulturplattformen im Datenraum Kultur: Eine Analyse bestehender Geschäftsmodelle von Kulturplattformen}}},
  year         = {{2025}},
}

@book{62212,
  author       = {{Sloane, Hannah Sabrina}},
  publisher    = {{Beltz Juventa}},
  title        = {{{Studienbeginn als Krise - Identitätskonstruktionen von Studienanfänger*innen}}},
  year         = {{2025}},
}

@inproceedings{63199,
  author       = {{Hövel, Gilbert Georg and Brinkmeier, Tim and Trang, Simon Thanh-Nam}},
  booktitle    = {{Proceedings of the International Conference on Information Systems 2025}},
  title        = {{{Trust Me If You Can! Examining the Role of Ransomware Darknet Platforms in Building Trust Between Hackers and Victims}}},
  year         = {{2025}},
}

@inproceedings{63524,
  abstract     = {{Recommendation systems are essential for delivering personalized content across e-commerce and streaming services. However, traditional methods often fail in cold-start scenarios where new items lack prior interactions. Recent advances in large language models (LLMs) offer a promising alternative. In this paper, we adopt the retrieve-and-recommend framework and propose to fine-tune the LLM jointly on warm-and cold-start next-item recommendation tasks, thus, mitigating the need for separate models for both item types. We computationally compare zero-shot prompting, in-context learning, and fine-tuning using the same LLM backbone, and benchmark them against strong PLM-based baselines. Our findings provide practical insights into the trade-offs between accuracy and computational cost of these methods for next-item recommendation. To enhance reproducibility, we release the source code under https://github. com/HayaHalimeh/LLMs-For-Next-Item-Recommendation.git.}},
  author       = {{Halimeh, Haya and Freese, Florian and Müller, Oliver}},
  booktitle    = {{International Conference on Information Systems Development}},
  issn         = {{2938-5202}},
  publisher    = {{University of Gdansk, Department of Business Informatics & University of Belgrade, Faculty of Organizational Sciences}},
  title        = {{{LLMs For Warm and Cold Next-Item Recommendation: A Comparative Study across Zero-Shot Prompting, In-Context Learning and Fine-Tuning}}},
  doi          = {{10.62036/isd.2025.68}},
  year         = {{2025}},
}

@inproceedings{63523,
  abstract     = {{Data spaces have become a strategic pillar of Europe's digital agenda, enabling sovereign, legally compliant data sharing within decentralized ecosystems. As data space initiatives evolve, personalized recommendations are increasingly recognized as key use cases. However, traditional recommendation approaches typically rely on centralized aggregation of user behavior data-directly conflicting with the core ethos of data spaces: sovereignty, privacy, and trust. Federated recommendation systems offer a promising alternative by training models locally and exchanging only intermediate parameters to build a global model. Despite this potential, the integration of federated recommendation techniques and data space architectures remains largely underexplored in research and practice. This paper addresses this gap by designing and evaluating a prototype of a federated recommendation system specifically tailored for data spaces and compliant with their underlying infrastructure. Our findings highlight the viability of developing privacy-preserving, collaborative recommendation systems within data spaces, and contribute to the broader adoption of AI across these emerging ecosystems.}},
  author       = {{Halimeh, Haya and zur Heiden, Philipp}},
  booktitle    = {{2025 27th International Conference on Business Informatics (CBI)}},
  publisher    = {{IEEE}},
  title        = {{{Preserving Sovereignty and Privacy for Personalization: Designing a Federated Recommendation System for Data Spaces}}},
  doi          = {{10.1109/cbi68102.2025.00019}},
  year         = {{2025}},
}

@inproceedings{63525,
  abstract     = {{Recommender systems (RS) can support sustainable development by steering users toward more sustainable choices. Sustainability-aware explanations represent one avenue for contributing to this goal by foregrounding the environmental and social aspects of the recommended products or services. This paper advances the line of research on sustainability-aware explanations by integrating nudging mechanisms into their design and by evaluating their effectiveness through a randomized between-subjects online vignette experiment across two item domains (). Our findings offer actionable design guidelines for building RS that foster sustainability-aware decision making and enrich the empirical foundation for impact-oriented research on explanation in RS.
}},
  author       = {{Halimeh, Haya and Müller, Oliver}},
  location     = {{Prague, Czech Republic}},
  title        = {{{Towards Greener Choices: Decision Information Nudging for Sustainability-Aware Recommender Explanations}}},
  doi          = {{10.1007/978-3-032-13342-7}},
  year         = {{2025}},
}

@techreport{63026,
  author       = {{Althaus, Maike and Beverungen, Daniel and Flath, Beate and Halimeh, Haya and Hansmeier, Philipp and zur Heiden, Philipp and Kundisch, Dennis and Müller, Michelle and Müller, Oliver and Oberthür, Simon and Vorbohle, Christian and Momen Pour Tafreshi, Maryam and Mauß, Sebastian and Mücke, Alina and Müller, Jörg and Peter, Malte and Schmitt-Chandon, Ariane and Sellerberg, Kerstin and Steinhäuser, Moritz}},
  title        = {{{Positionspapier Use Case 1: Vernetzte Kulturplattformen}}},
  year         = {{2025}},
}

@techreport{46047,
  abstract     = {{This study examines the impact of tax certainty through advance tax rulings (ATRs) on firms' risky investments under cash flow and tax uncertainty. Both firms and governments have expressed growing concern about increasing tax uncertainty, due to frequent tax reforms and the difficulty in applying ambiguous tax laws and anticipating audit outcomes. One remedy is the provision of ATRs, which offer upfront clarification of tax issues to reduce tax uncertainty and increase risk-taking. We analyze how these uncertainties, along with different tax rates, loss offset provisions, and ATR fees affect investment strategies. Our results suggest, first, that ATRs encourage riskier investments, particularly in tax regimes with generous loss offsets. We identify optimal ranges of ATR fees that benefit firms and tax authorities. Second, we show that it may be beneficial to design ATRs with a low or negative fee. Third, our study reveals a U-shaped relationship between firms' risk aversion and their willingness to pay for tax certainty, with willingness being higher for firms at low or high levels of risk aversion. In contrast, moderately risk-averse firms are only willing to accept low fees. Overall, our results highlight the importance of low-cost tax certainty combined with generous loss offset provisions to encourage risky investments.}},
  author       = {{Chen, An and Hieber, Peter and Sureth-Sloane, Caren}},
  title        = {{{How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}}},
  doi          = {{10.1007/s10797-025-09930-8}},
  year         = {{2025}},
}

@article{58939,
  author       = {{Kornowicz, Jaroslaw and Thommes, Kirsten}},
  journal      = {{Plos One}},
  title        = {{{Algorithm, expert, or both? Evaluating the role of feature selection methods on user preferences and reliance}}},
  doi          = {{10.1371/journal.pone.0318874}},
  year         = {{2025}},
}

@article{59075,
  author       = {{Liszt-Rohlf, Verena and Büker, Ronja and Kamsker, Susanne}},
  journal      = {{Entrepreneurship Education and Pedagogy}},
  title        = {{{Entrepreneurship Education at All Levels of Education: A Systematic Research Question-Guided Literature Review on Target Group-Appropriate Entrepreneurship Education}}},
  doi          = {{https://doi.org/10.1177/25151274251323609}},
  year         = {{2025}},
}

@book{59182,
  editor       = {{Beverungen, Daniel and Lehrer, Christiane and Trier, Matthias}},
  isbn         = {{9783031801242}},
  issn         = {{2195-4968}},
  publisher    = {{Springer Nature Switzerland}},
  title        = {{{Transforming the Digitally Sustainable Enterprise}}},
  doi          = {{10.1007/978-3-031-80125-9}},
  year         = {{2025}},
}

@book{59287,
  editor       = {{Beverungen, Daniel and Lehrer, Christiane and Trier, Matthias}},
  isbn         = {{9783031801211}},
  issn         = {{2195-4968}},
  publisher    = {{Springer Nature Switzerland}},
  title        = {{{Solutions and Technologies for Responsible Digitalization}}},
  doi          = {{10.1007/978-3-031-80122-8}},
  year         = {{2025}},
}

@article{60280,
  author       = {{Heinovski, Julian and Ergenç, Doǧanalp and Thommes, Kirsten and Dressler, Falko}},
  issn         = {{2687-7813}},
  journal      = {{IEEE Open Journal of Intelligent Transportation Systems}},
  pages        = {{1--1}},
  publisher    = {{Institute of Electrical and Electronics Engineers (IEEE)}},
  title        = {{{Incentive-Based Platoon Formation: Optimizing the Personal Benefit for Drivers}}},
  doi          = {{10.1109/ojits.2025.3580464}},
  year         = {{2025}},
}

@inbook{60292,
  abstract     = {{Im Rahmen meines SoTL-Projekts habe ich mich aufgrund meiner Vorerfahrungen mit dem experimentellen Forschungsansatz für die Untersuchung der Wirksamkeit von Lernzielen mittels eines Gruppenvergleichs entschieden. In dieser Reflexion stelle ich zunächst heraus, welche Hindernisse und welche Möglichkeiten die Durchführung einer experimentellen Studie im hochschuldidaktischen Kontext mit sich bringt. Anschließend zeige ich anhand konkreter Vorgehensweisen in meinem SoTL-Projekt sowie Bezügen zur experimentellen Wirtschaftsforschung auf, wie wesentliche Punkte für ein fundiertes experimentelles Forschungsdesign in der Hochschullehre umgesetzt werden können und wie Forschende verschiedener Fachrichtungen mit einem derart gestalteten SoTL-Projekt einen Mehrwert sowohl für sich als auch für die Lehrforschung generieren können.}},
  author       = {{Auer, Thorsten Fabian}},
  booktitle    = {{Scholarship of Teaching and Learning und disziplinäre Forschung: Eine komplexe Beziehung}},
  editor       = {{Bohndick, Carla and Kordts, Robert and Leschke, Jonas and Vöing, Nerea}},
  isbn         = {{978-3-658-47907-7}},
  pages        = {{65--69}},
  publisher    = {{Springer VS}},
  title        = {{{SoTL und Forschung in den Sozialwissenschaften: Der experimentelle Ansatz in SoTL}}},
  doi          = {{10.1007/978-3-658-47908-4_11}},
  year         = {{2025}},
}

@article{60356,
  author       = {{Sloane, Hannah Sabrina}},
  journal      = {{bwp@}},
  number       = {{Profil 12}},
  pages        = {{1--16}},
  title        = {{{Zwei Perspektiven auf den Übergang in ein Studium: eine imaginäre Diskussion zwischen Wirtschaftspädagogik und Soziologie }}},
  year         = {{2025}},
}

@article{60414,
  author       = {{Bartlitz, David}},
  issn         = {{0178-2169}},
  journal      = {{Entscheidungsanmerkungen zum Wirtschafts- und Bankrecht (WuB)}},
  number       = {{4}},
  pages        = {{124--128}},
  title        = {{{Angabe der Auszahlungsbedingungen bei einem Recht zu deren nachträglicher Abänderung. Anmerkung zu BGH, Urt. v. 17. 12. 2024 - XI ZR 314/21}}},
  year         = {{2025}},
}

@article{60419,
  author       = {{Bartlitz, David}},
  journal      = {{Europäische Zeitschrift für Wirtschaftsrecht (EuZW)}},
  number       = {{10}},
  pages        = {{483--484}},
  title        = {{{Weigerung der Gewährleistung der Interoperabilität einer Plattform mit App eines Drittunternehmens. Anmerkung zu EuGH, Urt. v. 25. 2. 2025 - C-233/23}}},
  year         = {{2025}},
}

@inproceedings{60534,
  author       = {{Vorbohle, Christian}},
  booktitle    = {{Proceedings of the Business Model Conference 2025}},
  location     = {{Oulu, Finland}},
  title        = {{{Toward Design Principles to Enhance Visual Inquiry Tools for Ecosystem Design}}},
  year         = {{2025}},
}

@article{60169,
  abstract     = {{<jats:title>Abstract</jats:title>
          <jats:p>Data ecosystems can generate valuable business opportunities, but research on their emergence within specific industries is limited. The cultural event industry is characterized by a multifaceted cultural landscape and a fragmented and heterogeneous market of cultural event platforms. The emerging German cultural data ecosystem, envisioned to share event data in a data space, could foster data-driven innovation and enhance value creation in the cultural event industry. Yet, following the ecosystem-as-structure view, the platforms’ willingness to participate in the cultural data ecosystem depends on whether their business model aligns with at least one of the focal value propositions of the cultural data ecosystem. In this paper, we develop a taxonomy of cultural event platform business models, and derive six archetypes. Additionally, we interview industry representatives of these archetypes to shed light on the benefits and obstacles when participating in the cultural data ecosystem, and to identify potential focal value propositions, corresponding actor roles, and activities. Our work contributes to the discussion on taxonomies of data-sharing business models and the emergence of data ecosystems in the cultural event industry.</jats:p>}},
  author       = {{Althaus, Maike and Vorbohle, Christian and Müller, Michelle and Kundisch, Dennis}},
  issn         = {{1019-6781}},
  journal      = {{Electronic Markets}},
  number       = {{1}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Setting the stage for a flourishing cultural data ecosystem: A spotlight on business models of cultural event platforms}}},
  doi          = {{10.1007/s12525-025-00790-y}},
  volume       = {{35}},
  year         = {{2025}},
}

@inproceedings{60549,
  author       = {{Müller, Michelle}},
  booktitle    = {{Proceedings of the 33rd European Conference on Information Systems (ECIS)}},
  location     = {{Amman, Jordan}},
  title        = {{{Guardians of Giving – An Empirical Analysis of the Relationship between Charitable Crowdfunding and Acquisitive Crime,” Proceedings of the 33rd European Conference on Information Systems (ECIS)}}},
  year         = {{2025}},
}