@techreport{59096, abstract = {{This study examines how strengthening tax enforcement by increasing human enforcement capacity and improving tax audit technology affect tax audit efficiency. I employ an economic model in which a tax manager’s tax planning effort shapes corporate tax planning and a strategic tax auditor makes a technology-based audit decision. I show that strengthening tax enforcement always increases tax revenues, but decreases the number of audits only under narrow conditions, so that its effect on tax audit efficiency is often ambiguous. Improving tax audit technology has more nuanced implications. When the strength of tax enforcement is sufficiently high, gradual improvements in tax audit technology crowd out audit incentives and, surprisingly, reduce tax revenues, while sufficiently large improvements can overturn this adverse revenue effect. At the same time, improved technology lowers unnecessary audits once the strength of tax enforcement exceeds a minimum level. Therefore, sufficiently large technology improvements improve tax audit efficiency once this minimum level is exceeded. The results have important policy and empirical implications in an environment of constrained fiscal budgets and rapidly advancing audit technologies.}}, author = {{Dyck, Daniel}}, title = {{{Corporate Tax Planning and Technology-Based Enforcement}}}, doi = {{10.2139/ssrn.5186857}}, year = {{2025}}, } @article{59673, abstract = {{This study analyzes the impact of tariff imposition announcements on the stock prices of 1,194 U.S. companies during the first Trump administration, using a unique sample of 4,624 announcements made by or against the U.S. between January 2018 and August 2019. We find that tariff announcements lead to negative (cumulative) average abnormal stock returns. These negative wealth effects occur regardless of whether the Trump administration imposes safeguard tariffs to protect domestic industries or foreign countries announce retaliatory tariffs. Moreover, the adverse impact is primarily driven by announcements involving China, with variations linked to sector-specific, tariff, trade, and firm characteristics.}}, author = {{Wengerek, Sascha Tobias and Uhde, André and Hippert, Benjamin}}, issn = {{1544-6123}}, journal = {{Finance Research Letters}}, keywords = {{Geopolitical risk, Protectionism, Strategic trade policy, Tariffs, Trade conflict, U.S. – China trade war}}, publisher = {{Elsevier BV}}, title = {{{Share price reactions to tariff imposition announcements during the first Trump administration}}}, doi = {{10.1016/j.frl.2025.107381}}, volume = {{80}}, year = {{2025}}, } @inbook{65784, author = {{Nastjuk, IIja and Pfaff, Theresa and Tarafdar, Monideepa and Trang, Simon}}, booktitle = {{Research Handbook on Psychosocial Conditions at Work}}, isbn = {{9781035318636}}, publisher = {{Edward Elgar Publishing}}, title = {{{Technostress and interventions to prevent it}}}, doi = {{10.4337/9781035318636.00013}}, year = {{2025}}, } @techreport{65812, author = {{Schmitz, Hendrik and Westphal, Matthias}}, title = {{{Early- and Later-Life Stimulation: How Retirement Shapes The Effect of Education on Old-Age Cognitive Abilities}}}, year = {{2025}}, } @article{58370, author = {{Burmeister, Sascha Christian and Guericke, Daniela and Schryen, Guido}}, journal = {{Cleaner Energy Systems}}, number = {{June}}, publisher = {{Elsevier}}, title = {{{A two-level approach for multi-objective flexible job shop scheduling and energy procurement}}}, doi = {{10.1016/j.cles.2025.100178}}, volume = {{10}}, year = {{2025}}, } @article{58150, author = {{Schryen, Guido and Marrone, Mauricio and Yang, Jack}}, journal = {{Electronic Markets}}, title = {{{Exploring the Scope of Generative AI in Literature Review Development}}}, volume = {{35}}, year = {{2025}}, } @article{66033, author = {{Bartlitz, David}}, journal = {{Zeitschrift für Wirtschaftsrecht (ZIP)}}, number = {{30}}, pages = {{1772--1780}}, publisher = {{Verlag Dr. Otto Schmitd, Köln}}, title = {{{Missbrauch einer marktbeherrschenden Stellung durch Bevorzugung eigener Dienstleistungen}}}, volume = {{2025}}, year = {{2025}}, } @article{61851, author = {{Bartlitz, David}}, journal = {{iff Infobrief}}, number = {{17}}, pages = {{1--11}}, title = {{{Wohlverhaltenspflichten nach § 63 Abs. 4, Abs. 5 WpHG (Product Governance)}}}, year = {{2025}}, } @inbook{66491, author = {{Jenninger, Isabell and Taskaya, Ayce}}, booktitle = {{Ausbilder-Handbuch: Aufgaben, Konzepte, Praxisbeispiele}}, editor = {{Dietl, Stefan F. and Schmidt, Hermann and Weiß, Reinhold and Wittwer, Wolfgang}}, isbn = {{978-3871561658}}, pages = {{1--16}}, publisher = {{Deutscher Wirtschaftsdienst}}, title = {{{Die Standardberufsbildposition "Umweltschutz und Nachhaltigkeit" im Betrieb umsetzen}}}, year = {{2025}}, } @article{61533, author = {{Balsmeier, Benjamin and Lück, Sonja and Fleming, Lee}}, issn = {{0048-7333}}, journal = {{Research Policy}}, number = {{10}}, publisher = {{Elsevier BV}}, title = {{{Science knowledge localizes}}}, doi = {{10.1016/j.respol.2025.105333}}, volume = {{54}}, year = {{2025}}, } @article{63580, author = {{Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}}, journal = {{Steuer und Wirtschaft}}, number = {{Sonderheft NeSt}}, pages = {{26--44}}, title = {{{Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}}}, volume = {{102}}, year = {{2025}}, } @article{66108, abstract = {{Due to demographic changes and their impact on the labor market, attracting and retaining older employees plays a decisive role in organizations’ ability to maintain their workforce. This requires organizations to publicly display a work environment that fits the particular preferences of this target group. Drawing on lifespan theories, we examine how the link between employee preferences and employees’ likelihood of recommending their employer to others varies by age. To address the lack of integration between the literatures on workforce aging and employer branding, we take an empirical approach analyzing 292,429 numeric and unedited text-based employee reviews from an employer rating platform. Our findings reveal that relationship-building, fair and appreciative supervisor behavior, positive interactions with older colleagues, and location-flexible, efficient working conditions play pivotal roles in shaping older employees’ likelihood of recommending their employer. Although these age-related interaction effects are significant, they remain small, suggesting broadly compatible preferences between older and younger employees. We also demonstrate that these findings are robust across gender and different income groups. Finally, we provide tangible recommendations for the incorporation of lifespan theories in the employer branding context and highlight the value of using platform data for future research.}}, author = {{Lauterbach, Ann Sophie and Radermacher, Katharina}}, issn = {{2397-0022}}, journal = {{German Journal of Human Resource Management: Zeitschrift für Personalforschung}}, number = {{1}}, pages = {{87--118}}, publisher = {{SAGE Publications}}, title = {{{Are the differences not that different? Exploring an age perspective on employee preferences using an employer review platform}}}, doi = {{10.1177/23970022251337642}}, volume = {{40}}, year = {{2025}}, } @inbook{63183, author = {{Krause, Ina and Kiepe, Karina}}, booktitle = {{Ökonomie und Gesellschaft Jahrbuch 37: Nachhaltigkeit und soziale Gerechtigkeit}}, editor = {{Heise, Arne and Grözinger, Gert}}, pages = {{361--410}}, publisher = {{Metropolis-Verlag}}, title = {{{Transformation der deutschen Wirtschaft im Kontext nachhaltiger Entwicklung - Zur Rolle von Berufsbildung und ihrer Akteure}}}, year = {{2025}}, } @inproceedings{65897, author = {{Breuing, Friederike and Daniel-Söltenfuß, Desiree and Kückmann, Marie-Ann}}, location = {{Bonn}}, title = {{{Trust the process?! Innovations- und Transferprozesse gestalten}}}, year = {{2025}}, } @techreport{65863, abstract = {{We investigate the impact of Brexit on the corporate bond market by analyzing a comprehensive database covering corporate bond listings on European and UK trading venues. We find a significant shift in bond market activity, evidenced by a 49% increase in the number of bond listings in the EEA30 countries relative to the UK market after Brexit. Country-level analyses reveal a staggered effect on market activity, with predominantly international issuers adjusting their bond listings between the initially scheduled Brexit date and the final withdrawal date. At the issuer level, our findings indicate that the relative attractiveness of the EEA30 market has increased post-Brexit. Overall, these results suggest that the European capital market has successfully adapted to the loss of its largest financial center and exhibits a rising corporate bond market activity.}}, author = {{Franke, Benedikt and Kosi, Urska and Stoczek, Pia}}, publisher = {{TRR 266 Accounting for Transparency }}, title = {{{Brexit and European Corporate Bond Markets}}}, doi = {{10.2139/ssrn.5230141}}, year = {{2025}}, } @techreport{61135, author = {{Fechner, Sabine and Schlegel-Matthies, Kirsten and Kiepe, Karina}}, publisher = {{AG Bildung für nachhaltige Entwicklung PLAZ}}, title = {{{Positionspapier: Bildung für nachhaltige Entwicklung (BNE) in der Lehrkräftebildung an der UPB}}}, year = {{2025}}, } @article{50301, author = {{Schryen, Guido}}, journal = {{Journal of Parallel and Distributed Computing}}, title = {{{Speedup and efficiency of computational parallelization: A unifying approach and asymptotic analysis}}}, year = {{2024}}, } @article{49868, author = {{Schön, Lena and Graßl, Benjamin and Giese, Henning}}, journal = {{Steuer und Wirtschaft}}, pages = {{71--92}}, title = {{{Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}}}, year = {{2024}}, } @article{52092, author = {{Stumpe, Miriam}}, issn = {{2352-1465}}, journal = {{Transportation Research Procedia}}, pages = {{402--409}}, publisher = {{Elsevier BV}}, title = {{{A new mathematical formulation for the simultaneous optimization of charging infrastructure and vehicle schedules for electric bus systems}}}, doi = {{10.1016/j.trpro.2024.02.051}}, volume = {{78}}, year = {{2024}}, } @article{52202, author = {{Lammert, Olesja and Richter, Birte and Schütze, Christian and Thommes, Kirsten and Wrede, Britta}}, journal = {{Frontiers in Behavioral Economics}}, title = {{{Humans in XAI: Increased Reliance in Decision-Making Under Uncertainty by Using Explanation Strategies}}}, doi = {{10.3389/frbhe.2024.1377075}}, year = {{2024}}, }