@article{60413,
  author       = {{Bartlitz, David}},
  journal      = {{Zeitschrift für Wirtschaftsrecht (ZIP)}},
  number       = {{12}},
  pages        = {{616--617}},
  title        = {{{Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung. Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22}}},
  year         = {{2024}},
}

@inproceedings{60521,
  author       = {{Daniel-Söltenfuß, Desiree}},
  location     = {{Dresden}},
  title        = {{{Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse zur Gestaltung von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel InnoVET}}},
  year         = {{2024}},
}

@book{54545,
  abstract     = {{<jats:title>Abstract</jats:title>
               <jats:p>This book combines theoretical and empirical research across various academic disciplines, including economics, psychology, neuroscience, philosophy, and political science, to describe why individuals adopt political ideologies and how this choice can potentially exacerbate conflict and violence. Ideology is particularly important to conflict. Data on intra- and international conflict shows that the number of ideologically driven conflicts has increased tremendously in recent decades. Although some researchers have started to investigate extensively the link between ideology and conflict, they struggle to find holistic explanations through which ideologies might shape conflict. This book addresses this effort by providing an interrelated multidisciplinary framework to explain the multidimensional functions of ideology. It illustrates that ideologies are not only capable of shaping conflictual behavior or mobilizing political actors, but also of addressing human needs, desires, and preferences. Hence, this book seeks to explain how individuals adopt ideologies that match their underlying needs and preferences; that ideologies have the capacity to reconcile deprived psychological human needs; and that radical groups and organizations use ideologies to recruit individuals and pursue their objectives. To understand these relationships better and to apply the theoretical background to real-world situations, we include real-life cases that describe how depriving individuals of resources that satisfy their underlying needs and preferences can lead them to adopt particular ideologies that are disseminated by radical groups or organizations. These radical groups or organizations then make decisions, which can potentially lead to conflict onset and continuous long-term struggles.</jats:p>}},
  author       = {{Müller, Veronika and Gries, Thomas}},
  isbn         = {{0197670180}},
  publisher    = {{Oxford University PressNew York}},
  title        = {{{Ideology and the Microfoundations of Conflict}}},
  doi          = {{10.1093/oso/9780197670187.001.0001}},
  year         = {{2024}},
}

@article{55658,
  author       = {{Azmi Shabestari, Mehrzad and Safaei, Reyhaneh}},
  journal      = {{Bulletin for International Taxation}},
  number       = {{6}},
  pages        = {{224--239}},
  title        = {{{The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions}}},
  doi          = {{10.59403/8cbkga}},
  volume       = {{78}},
  year         = {{2024}},
}

@article{57546,
  author       = {{Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}},
  journal      = {{Schmalenbach Journal of Business Research }},
  title        = {{{Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}}},
  doi          = {{10.1007/s41471-024-00200-7}},
  year         = {{2024}},
}

@article{54530,
  author       = {{Schulz, Kim Alina and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{4}},
  pages        = {{335--353}},
  title        = {{{Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}}},
  volume       = {{101}},
  year         = {{2024}},
}

@article{47424,
  author       = {{Burmeister, Sascha Christian and Guericke, Daniela and Schryen, Guido}},
  journal      = {{Flexible Services and Manufacturing Journal}},
  title        = {{{A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs}}},
  year         = {{2024}},
}

@book{55175,
  author       = {{Uhde, André and Paul, Stephan and Horsch, Andreas and Kaltofen, Daniel  and Weiß, Gregor}},
  isbn         = {{978-3-7910-4633-4}},
  pages        = {{776}},
  publisher    = {{Schäffer-Poeschel}},
  title        = {{{Bankpolitik}}},
  year         = {{2024}},
}

@techreport{56817,
  abstract     = {{This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small-and medium-sized firms, we find that the average perceived provision of public goods is not associated with the willingness to pay local business tax. Separating public goods into private-and business-related public goods, we find that the perception of public goods related to the private sphere of firms' decision-makers is associated with an increase in firms' willingness to pay local business tax by about 10%. However, public goods related to the business sphere show no similar association. Contradictory to the perceived provision of public goods, we find surprisingly no association between firms' willingness to pay local business tax and the actual provision of public goods. Trust in local governments' handling of tax revenue increases firms' willingness to pay local business tax significantly, with an effect size of about twice as large as for the perception of provided private-related public goods. These findings indicate that the handling of tax revenues exerts a more pronounced influence on firms' willingness to pay than the actual utilization of these revenues. Documenting tax revenue implications, we further show that the average willingness to pay local business tax within a local government is associated with a significant decrease in tax avoidance by about 10%. Our results inform local governments about how the provision of public goods and the building of trust can sustainably contribute to firms' willingness to pay local business tax. Thus, our results contribute to the understanding of how taxes can be efficiently collected and effectively used.}},
  author       = {{Giese, Henning and Heinemann-Heile, Vanessa}},
  title        = {{{Firms' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4972829}},
  year         = {{2024}},
}

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

@inproceedings{65899,
  author       = {{Breuing, Friederike}},
  location     = {{Bonn}},
  title        = {{{„Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms}}},
  year         = {{2024}},
}

@inproceedings{65898,
  author       = {{Breuing, Friederike}},
  location     = {{Paderborn}},
  title        = {{{VET innovation projects in Germany – Overview of and insights into a qualitative study on processes of inter-organisational cooperation}}},
  year         = {{2024}},
}

@techreport{65911,
  author       = {{Radermacher, Katharina and Schneider, Martin}},
  title        = {{{HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt e.V..}}},
  year         = {{2024}},
}

@inproceedings{65923,
  author       = {{Breuing, Friederike}},
  location     = {{Dresden}},
  title        = {{{Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms}}},
  year         = {{2024}},
}

@article{65861,
  abstract     = {{The study examines whether the announcement and passing of the Corporate Sustainability Reporting Directive (CSRD) impacts the sustainability reporting of German firms. It sheds light on the interdependence of various actors, sectors and policy levels by examining how regulatory changes at the policy level affect the reporting practices of firms across multiple sectors. On the one hand, the scope of the CSRD is being extended, so that new firms falling within its scope may increase their voluntary sustainability reporting as part of the preparation process. On the other hand, the reporting requirements will be more stringent, so that firms currently under the mandate of the Non-Financial Reporting Directive (NFRD) may enhance their sustainability reporting disclosure practices in preparation for the CSRD. First, we find no increase in voluntary sustainability reporting by firms that are not under the scope of the NFRD but will be under the scope of the CSRD. Second, we find enhanced sustainability reporting practices by firms that are subject to the NFRD after the CSRD’s announcement and passing. This finding suggests that these firms begin to implement the new reporting requirements before the first reports are published in 2025. We illuminate the preparation for extensive reporting changes through sustainability reporting disclosure practices as an outcome of the preparation process. These changes may represent a high burden, particularly for firms with no previous experience of sustainability reporting.}},
  author       = {{Kosi, Urska and Relard, Paula}},
  issn         = {{2948-1627}},
  journal      = {{Sustainability Nexus Forum}},
  number       = {{1}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Are firms (getting) ready for the corporate sustainability reporting directive?}}},
  doi          = {{10.1007/s00550-024-00541-1}},
  volume       = {{32}},
  year         = {{2024}},
}

@techreport{66110,
  author       = {{Radermacher, Katharina and Rösener, M.}},
  title        = {{{Eine Analyse der Arbeitsplatzkonzepte preisgekrönter Unternehmen. Auf dem Weg zum Arbeitsplatz der Zukunft.}}},
  year         = {{2024}},
}

@article{35637,
  abstract     = {{Individual cognitive functioning declines over time. We seek to understand how adverse physical health shocks in older ages contribute to this development. By use of event-study methods and data from the USA, England, and several countries in Continental Europe, we find evidence that health shocks lead to an immediate and persistent decline in cognitive functioning. This robust finding holds in all regions representing different health insurance systems and seems to be independent of underlying individual demographic characteristics such as sex and age. We also ask whether variables that are susceptible to policy action can reduce the negative consequences of a health shock. Our results suggest that neither compulsory education nor retirement regulations moderate the effects, thus emphasizing the importance for cognitive functioning of maintaining good physical health in old age.}},
  author       = {{Schiele, Valentin and Schmitz, Hendrik}},
  journal      = {{European Economic Review}},
  title        = {{{Understanding cognitive decline in older ages: The role of health shocks}}},
  doi          = {{10.1016/j.euroecorev.2022.104320}},
  volume       = {{151}},
  year         = {{2023}},
}

@inproceedings{48285,
  author       = {{Lebedeva, Anastasia and Kornowicz, Jaroslaw and Lammert, Olesja and Papenkordt, Jörg}},
  booktitle    = {{Artificial Intelligence in HCI}},
  title        = {{{The Role of Response Time for Algorithm Aversion in Fast and Slow Thinking Tasks}}},
  doi          = {{10.1007/978-3-031-35891-3_9}},
  year         = {{2023}},
}

@inproceedings{47976,
  author       = {{Papenkordt, Jörg and Ngonga-Ngomo, Axel-Cyrille and Thommes, Kirsten}},
  booktitle    = {{Academy of Management Proceedings}},
  title        = {{{Are Numbers or Words the Key to User Reliance on AI?}}},
  doi          = {{10.5465/AMPROC.2023.12946}},
  year         = {{2023}},
}

@article{49213,
  author       = {{Schneider, Martin and Radermacher, Katharina}},
  issn         = {{0032-3446}},
  journal      = {{Die Politische Meinung}},
  number       = {{580}},
  pages        = {{63--67}},
  title        = {{{Employer Branding - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen. }}},
  year         = {{2023}},
}