[{"oa":"1","citation":{"short":"T.F. Auer, T. Berg, C. Hoffmann, European Journal of Comparative Economics 21 (2024) 211–264.","ama":"Auer TF, Berg T, Hoffmann C. Inter- and intragenerational differences in corrupt behavior: The development of morals after German reunification. <i>European Journal of Comparative Economics</i>. 2024;21(2):211-264. doi:<a href=\"https://doi.org/10.25428/1824-2979/032\">10.25428/1824-2979/032</a>","chicago":"Auer, Thorsten Fabian, Timo Berg, and Christin Hoffmann. “Inter- and Intragenerational Differences in Corrupt Behavior: The Development of Morals after German Reunification.” <i>European Journal of Comparative Economics</i> 21, no. 2 (2024): 211–64. <a href=\"https://doi.org/10.25428/1824-2979/032\">https://doi.org/10.25428/1824-2979/032</a>.","bibtex":"@article{Auer_Berg_Hoffmann_2024, title={Inter- and intragenerational differences in corrupt behavior: The development of morals after German reunification}, volume={21}, DOI={<a href=\"https://doi.org/10.25428/1824-2979/032\">10.25428/1824-2979/032</a>}, number={2}, journal={European Journal of Comparative Economics}, author={Auer, Thorsten Fabian and Berg, Timo and Hoffmann, Christin}, year={2024}, pages={211–264} }","apa":"Auer, T. F., Berg, T., &#38; Hoffmann, C. (2024). Inter- and intragenerational differences in corrupt behavior: The development of morals after German reunification. <i>European Journal of Comparative Economics</i>, <i>21</i>(2), 211–264. <a href=\"https://doi.org/10.25428/1824-2979/032\">https://doi.org/10.25428/1824-2979/032</a>","mla":"Auer, Thorsten Fabian, et al. “Inter- and Intragenerational Differences in Corrupt Behavior: The Development of Morals after German Reunification.” <i>European Journal of Comparative Economics</i>, vol. 21, no. 2, 2024, pp. 211–64, doi:<a href=\"https://doi.org/10.25428/1824-2979/032\">10.25428/1824-2979/032</a>.","ieee":"T. F. Auer, T. Berg, and C. Hoffmann, “Inter- and intragenerational differences in corrupt behavior: The development of morals after German reunification,” <i>European Journal of Comparative Economics</i>, vol. 21, no. 2, pp. 211–264, 2024, doi: <a href=\"https://doi.org/10.25428/1824-2979/032\">10.25428/1824-2979/032</a>."},"quality_controlled":"1","_id":"58511","page":"211-264","volume":21,"user_id":"1112","jel":["C91","D73","J14","P51"],"status":"public","date_created":"2025-02-04T14:23:16Z","department":[{"_id":"184"}],"type":"journal_article","keyword":["Moral behavior","Corruption","Intra- and intergenerational study","Institutional transformation","Reunification"],"issue":"2","publication":"European Journal of Comparative Economics","abstract":[{"lang":"eng","text":"We investigate differences in bribing decisions among two generations from East and West Germany in a bribery game conducted as an online study (N=168). This way, we aim to explore moral considerations of individuals influenced by two formerly different institutional systems. We find a higher propensity to bribe among young Germans compared to the older generation. Young East Germans even reveal a slightly greater inclination to bribe than their West German counterparts. We conclude that preferences for personal favors may be induced among young East Germans given the tense relationship between market opportunities and conveyed cultural traits of a socialist imprint."}],"related_material":{"link":[{"relation":"earlier_version","url":"https://doi.org/10.1257/rct.5397-2.3","description":"Ex-ante Registrierung der Studie in der AEA RCT Registry"}]},"extern":"1","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://ejce.liuc.it/articles/ejce032.pdf"}],"doi":"10.25428/1824-2979/032","publication_identifier":{"issn":["1824-2979"]},"author":[{"id":"49071","first_name":"Thorsten Fabian","last_name":"Auer","full_name":"Auer, Thorsten Fabian"},{"full_name":"Berg, Timo","first_name":"Timo","last_name":"Berg"},{"full_name":"Hoffmann, Christin","first_name":"Christin","last_name":"Hoffmann"}],"title":"Inter- and intragenerational differences in corrupt behavior: The development of morals after German reunification","year":"2024","intvolume":"        21","article_type":"original","date_updated":"2025-03-05T09:51:09Z","publication_status":"published"},{"status":"public","conference":{"location":"Lisbon, Portugal","name":"2024 Workshop on Explainability Engineering"},"page":"20-25","publisher":"ACM","_id":"55403","user_id":"44029","citation":{"mla":"Buschmeier, Hendrik, et al. “Towards a Computational Architecture for Co-Constructive Explainable Systems.” <i>Proceedings of the 2024 Workshop on Explainability Engineering</i>, ACM, 2024, pp. 20–25, doi:<a href=\"https://doi.org/10.1145/3648505.3648509\">10.1145/3648505.3648509</a>.","ama":"Buschmeier H, Cimiano P, Kopp S, et al. Towards a Computational Architecture for Co-Constructive Explainable Systems. In: <i>Proceedings of the 2024 Workshop on Explainability Engineering</i>. ACM; 2024:20-25. doi:<a href=\"https://doi.org/10.1145/3648505.3648509\">10.1145/3648505.3648509</a>","bibtex":"@inproceedings{Buschmeier_Cimiano_Kopp_Kornowicz_Lammert_Matarese_Mindlin_Robrecht_Vollmer_Wagner_et al._2024, title={Towards a Computational Architecture for Co-Constructive Explainable Systems}, DOI={<a href=\"https://doi.org/10.1145/3648505.3648509\">10.1145/3648505.3648509</a>}, booktitle={Proceedings of the 2024 Workshop on Explainability Engineering}, publisher={ACM}, author={Buschmeier, Hendrik and Cimiano, Philipp and Kopp, Stefan and Kornowicz, Jaroslaw and Lammert, Olesja and Matarese, Marco and Mindlin, Dimitry and Robrecht, Amelie Sophie and Vollmer, Anna-Lisa and Wagner, Petra and et al.}, year={2024}, pages={20–25} }","apa":"Buschmeier, H., Cimiano, P., Kopp, S., Kornowicz, J., Lammert, O., Matarese, M., Mindlin, D., Robrecht, A. S., Vollmer, A.-L., Wagner, P., Wrede, B., &#38; Booshehri, M. (2024). Towards a Computational Architecture for Co-Constructive Explainable Systems. <i>Proceedings of the 2024 Workshop on Explainability Engineering</i>, 20–25. <a href=\"https://doi.org/10.1145/3648505.3648509\">https://doi.org/10.1145/3648505.3648509</a>","ieee":"H. Buschmeier <i>et al.</i>, “Towards a Computational Architecture for Co-Constructive Explainable Systems,” in <i>Proceedings of the 2024 Workshop on Explainability Engineering</i>, Lisbon, Portugal, 2024, pp. 20–25, doi: <a href=\"https://doi.org/10.1145/3648505.3648509\">10.1145/3648505.3648509</a>.","chicago":"Buschmeier, Hendrik, Philipp Cimiano, Stefan Kopp, Jaroslaw Kornowicz, Olesja Lammert, Marco Matarese, Dimitry Mindlin, et al. “Towards a Computational Architecture for Co-Constructive Explainable Systems.” In <i>Proceedings of the 2024 Workshop on Explainability Engineering</i>, 20–25. ACM, 2024. <a href=\"https://doi.org/10.1145/3648505.3648509\">https://doi.org/10.1145/3648505.3648509</a>.","short":"H. Buschmeier, P. Cimiano, S. Kopp, J. Kornowicz, O. Lammert, M. Matarese, D. Mindlin, A.S. Robrecht, A.-L. Vollmer, P. Wagner, B. Wrede, M. Booshehri, in: Proceedings of the 2024 Workshop on Explainability Engineering, ACM, 2024, pp. 20–25."},"quality_controlled":"1","project":[{"name":"TRR 318 - C2: TRR 318 - Subproject C2","_id":"125"},{"name":"TRR 318 - A3: TRR 318 - Subproject A3","_id":"113"},{"grant_number":"438445824","_id":"112","name":"TRR 318 - A02: TRR 318 - Verstehensprozess einer Erklärung beobachten und auswerten (Teilprojekt A02)"},{"name":"TRR 318 - INF: TRR 318 - Project Area INF","_id":"118"}],"oa":"1","year":"2024","title":"Towards a Computational Architecture for Co-Constructive Explainable Systems","author":[{"full_name":"Buschmeier, Hendrik","orcid":"0000-0002-9613-5713","first_name":"Hendrik","last_name":"Buschmeier","id":"76456"},{"full_name":"Cimiano, Philipp","first_name":"Philipp","last_name":"Cimiano"},{"last_name":"Kopp","first_name":"Stefan","full_name":"Kopp, Stefan"},{"id":"44029","orcid":"0000-0002-5654-9911","last_name":"Kornowicz","first_name":"Jaroslaw","full_name":"Kornowicz, Jaroslaw"},{"last_name":"Lammert","first_name":"Olesja","orcid":"0000-0001-8201-5166","full_name":"Lammert, Olesja","id":"47384"},{"last_name":"Matarese","first_name":"Marco","full_name":"Matarese, Marco"},{"first_name":"Dimitry","last_name":"Mindlin","full_name":"Mindlin, Dimitry"},{"full_name":"Robrecht, Amelie Sophie","last_name":"Robrecht","first_name":"Amelie Sophie"},{"id":"86589","first_name":"Anna-Lisa","last_name":"Vollmer","full_name":"Vollmer, Anna-Lisa"},{"id":"74505","first_name":"Petra","last_name":"Wagner","full_name":"Wagner, Petra"},{"full_name":"Wrede, Britta","last_name":"Wrede","first_name":"Britta"},{"id":"93424","first_name":"Meisam","last_name":"Booshehri","full_name":"Booshehri, Meisam"}],"publication_status":"published","date_updated":"2025-03-14T19:24:35Z","main_file_link":[{"open_access":"1"}],"language":[{"iso":"eng"}],"doi":"10.1145/3648505.3648509","publication":"Proceedings of the 2024 Workshop on Explainability Engineering","abstract":[{"text":"In this paper we consider the interactive processes by which an explainer and an explainee cooperate to produce an explanation, which we refer to as co-construction. Explainable Artificial Intelligence (XAI) is concerned with the development of intelligent systems and robots that can explain and justify their actions, decisions, recommendations, and so on. However, the cooperative construction of explanations remains a key but under-explored issue. This short paper proposes an architecture for intelligent systems that promotes a co-constructive and interactive approach to explanation generation. By outlining its basic components and their specific roles, we aim to contribute to the advancement of XAI computational frameworks that actively engage users in the explanation process.","lang":"eng"}],"date_created":"2024-07-26T11:57:31Z","type":"conference","department":[{"_id":"184"},{"_id":"178"},{"_id":"660"}]},{"date_updated":"2025-03-18T13:31:37Z","status":"public","title":"The Effects of Tax Reform on Labor Demand within Tax Departments","year":"2024","author":[{"first_name":"Henning","last_name":"Giese","full_name":"Giese, Henning","id":"92812"},{"last_name":"Lynch","first_name":"Dan","full_name":"Lynch, Dan"},{"full_name":"Schulz, Kim Alina","first_name":"Kim Alina","last_name":"Schulz","id":"68607"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"user_id":"68607","doi":"https://dx.doi.org/10.2139/ssrn.5068550","main_file_link":[{"url":"https://ssrn.com/abstract=5068550","open_access":"1"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 171","_id":"57902","language":[{"iso":"eng"}],"abstract":[{"lang":"eng","text":"This study examines the effect of major tax reform on firms’ demand for internal tax department employees. Specifically, we analyze the effects of the Tax Cuts and Jobs Act (TCJA) on the number of job postings and skill profiles for tax department positions in large U.S. firms. Understanding how tax reform affects the demand for tax employees is important for quantifying potential compliance costs and assessing how firms adjust their tax planning capacity in response to new regulations. Additionally, our findings provide insights into the evolving skill sets required in the context of technological change and intensifying competition for talent. To address our research question, we employ textual analyses and machine learning techniques to identify and classify approximately 30,000 tax-related job postings from 1,620 firms over the period of 2015-2020. Using a difference-in-differences research design, we find a 26.7% increase in the number of tax-related job postings in the three years following the TCJA enactment. This translates into approximately 1.5 new tax department employees, which, based on prior literature estimates of tax department size, implies a 21% increase in the size of the average tax department. Focusing on the dynamics, we find that this effect is concentrated in the second year after the reform. Consistent with increased compliance costs and new tax planning opportunities, we also find that firms seek tax department employees for both compliance and planning roles, with some evidence of greater demand for employees focused on tax compliance."}],"project":[{"_id":"52","name":"PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing"}],"citation":{"short":"H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform on Labor Demand within Tax Departments, 2024.","chicago":"Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. TRR 266 Accounting for Transparency Working Paper Series No. 171, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>.","apa":"Giese, H., Lynch, D., Schulz, K. A., &#38; Sureth-Sloane, C. (2024). <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>","ieee":"H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. 2024.","ama":"Giese H, Lynch D, Schulz KA, Sureth-Sloane C. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>","bibtex":"@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform on Labor Demand within Tax Departments}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>}, author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 171} }","mla":"Giese, Henning, et al. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>."},"type":"working_paper","department":[{"_id":"187"}],"oa":"1","date_created":"2025-01-03T11:35:10Z"},{"publication":"Rechtstatsachen im Privatrecht","citation":{"bibtex":"@inbook{Bartlitz_2024, place={Baden-Baden}, title={Die Leiden des jungen (Datenaus-) Werthers - Einblicke in die Praxis der empirischen Rechtsforschung}, DOI={<a href=\"https://doi.org/10.5771/9783748915430\">10.5771/9783748915430</a>}, booktitle={Rechtstatsachen im Privatrecht}, publisher={Nomos Verlag}, author={Bartlitz, David}, editor={Bartlitz, David and Eckert, Florian and Kurz, Franziska and Lang, David and Meichelbeck, Paulina and Meier, Dominik and Neubert, Konstantin and Odrig, Josephine}, year={2024}, pages={9–36} }","ama":"Bartlitz D. Die Leiden des jungen (Datenaus-) Werthers - Einblicke in die Praxis der empirischen Rechtsforschung. In: Bartlitz D, Eckert F, Kurz F, et al., eds. <i>Rechtstatsachen im Privatrecht</i>. Nomos Verlag; 2024:9-36. doi:<a href=\"https://doi.org/10.5771/9783748915430\">10.5771/9783748915430</a>","mla":"Bartlitz, David. “Die Leiden des jungen (Datenaus-) Werthers - Einblicke in die Praxis der empirischen Rechtsforschung.” <i>Rechtstatsachen im Privatrecht</i>, edited by David Bartlitz et al., Nomos Verlag, 2024, pp. 9–36, doi:<a href=\"https://doi.org/10.5771/9783748915430\">10.5771/9783748915430</a>.","short":"D. Bartlitz, in: D. Bartlitz, F. Eckert, F. Kurz, D. Lang, P. Meichelbeck, D. Meier, K. Neubert, J. Odrig (Eds.), Rechtstatsachen im Privatrecht, Nomos Verlag, Baden-Baden, 2024, pp. 9–36.","chicago":"Bartlitz, David. “Die Leiden des jungen (Datenaus-) Werthers - Einblicke in die Praxis der empirischen Rechtsforschung.” In <i>Rechtstatsachen im Privatrecht</i>, edited by David Bartlitz, Florian Eckert, Franziska Kurz, David Lang, Paulina Meichelbeck, Dominik Meier, Konstantin Neubert, and Josephine Odrig, 9–36. Baden-Baden: Nomos Verlag, 2024. <a href=\"https://doi.org/10.5771/9783748915430\">https://doi.org/10.5771/9783748915430</a>.","ieee":"D. Bartlitz, “Die Leiden des jungen (Datenaus-) Werthers - Einblicke in die Praxis der empirischen Rechtsforschung,” in <i>Rechtstatsachen im Privatrecht</i>, D. Bartlitz, F. Eckert, F. Kurz, D. Lang, P. Meichelbeck, D. Meier, K. Neubert, and J. Odrig, Eds. Baden-Baden: Nomos Verlag, 2024, pp. 9–36.","apa":"Bartlitz, D. (2024). Die Leiden des jungen (Datenaus-) Werthers - Einblicke in die Praxis der empirischen Rechtsforschung. In D. Bartlitz, F. Eckert, F. Kurz, D. Lang, P. Meichelbeck, D. Meier, K. Neubert, &#38; J. Odrig (Eds.), <i>Rechtstatsachen im Privatrecht</i> (pp. 9–36). Nomos Verlag. <a href=\"https://doi.org/10.5771/9783748915430\">https://doi.org/10.5771/9783748915430</a>"},"type":"book_chapter","department":[{"_id":"845"}],"date_created":"2024-05-02T20:04:56Z","place":"Baden-Baden","publication_status":"published","date_updated":"2025-06-26T08:49:14Z","year":"2024","status":"public","title":"Die Leiden des jungen (Datenaus-) Werthers - Einblicke in die Praxis der empirischen Rechtsforschung","author":[{"orcid":"0000-0003-2967-8299 ","first_name":"David","last_name":"Bartlitz","full_name":"Bartlitz, David","id":"104560"}],"publication_identifier":{"isbn":["978-3-7560-0786-8","978-3-7489-1543-0"]},"user_id":"95606","doi":"10.5771/9783748915430","editor":[{"last_name":"Bartlitz","first_name":"David","full_name":"Bartlitz, David"},{"full_name":"Eckert, Florian","first_name":"Florian","last_name":"Eckert"},{"last_name":"Kurz","first_name":"Franziska","full_name":"Kurz, Franziska"},{"full_name":"Lang, David","first_name":"David","last_name":"Lang"},{"full_name":"Meichelbeck, Paulina","last_name":"Meichelbeck","first_name":"Paulina"},{"full_name":"Meier, Dominik","first_name":"Dominik","last_name":"Meier"},{"full_name":"Neubert, Konstantin","first_name":"Konstantin","last_name":"Neubert"},{"first_name":"Josephine","last_name":"Odrig","full_name":"Odrig, Josephine"}],"page":"9-36","language":[{"iso":"ger"}],"_id":"53847","publisher":"Nomos Verlag"},{"type":"book_editor","department":[{"_id":"845"}],"place":"Baden-Baden","date_created":"2024-05-02T19:50:21Z","citation":{"ieee":"D. Bartlitz <i>et al.</i>, Eds., <i>Rechtstatsachen im Privatrecht</i>. Baden-Baden: Nomos Verlag, 2024.","apa":"Bartlitz, D., Eckert, F., Kurz, F., Lang, D., Meichelbeck, P., Meier, D., Neubert, K., &#38; Odrig, J. (Eds.). (2024). <i>Rechtstatsachen im Privatrecht</i>. Nomos Verlag. <a href=\"https://doi.org/10.5771/9783748915430\">https://doi.org/10.5771/9783748915430</a>","short":"D. Bartlitz, F. Eckert, F. Kurz, D. Lang, P. Meichelbeck, D. Meier, K. Neubert, J. Odrig, eds., Rechtstatsachen im Privatrecht, Nomos Verlag, Baden-Baden, 2024.","chicago":"Bartlitz, David, Florian Eckert, Franziska Kurz, David Lang, Paulina Meichelbeck, Dominik Meier, Konstantin Neubert, and Josephine Odrig, eds. <i>Rechtstatsachen im Privatrecht</i>. Baden-Baden: Nomos Verlag, 2024. <a href=\"https://doi.org/10.5771/9783748915430\">https://doi.org/10.5771/9783748915430</a>.","mla":"Bartlitz, David, et al., editors. <i>Rechtstatsachen im Privatrecht</i>. Nomos Verlag, 2024, doi:<a href=\"https://doi.org/10.5771/9783748915430\">10.5771/9783748915430</a>.","bibtex":"@book{Bartlitz_Eckert_Kurz_Lang_Meichelbeck_Meier_Neubert_Odrig_2024, place={Baden-Baden}, title={Rechtstatsachen im Privatrecht}, DOI={<a href=\"https://doi.org/10.5771/9783748915430\">10.5771/9783748915430</a>}, publisher={Nomos Verlag}, year={2024} }","ama":"Bartlitz D, Eckert F, Kurz F, et al., eds. <i>Rechtstatsachen im Privatrecht</i>. Nomos Verlag; 2024. doi:<a href=\"https://doi.org/10.5771/9783748915430\">10.5771/9783748915430</a>"},"doi":"10.5771/9783748915430","user_id":"95606","editor":[{"id":"104560","full_name":"Bartlitz, David","first_name":"David","orcid":"0000-0003-2967-8299 ","last_name":"Bartlitz"},{"last_name":"Eckert","first_name":"Florian","full_name":"Eckert, Florian"},{"full_name":"Kurz, Franziska","first_name":"Franziska","last_name":"Kurz"},{"first_name":"David","last_name":"Lang","full_name":"Lang, David"},{"full_name":"Meichelbeck, Paulina","first_name":"Paulina","last_name":"Meichelbeck"},{"last_name":"Meier","first_name":"Dominik","full_name":"Meier, Dominik"},{"first_name":"Konstantin","last_name":"Neubert","full_name":"Neubert, Konstantin"},{"last_name":"Odrig","first_name":"Josephine","full_name":"Odrig, Josephine"}],"page":"295","_id":"53845","language":[{"iso":"ger"}],"publisher":"Nomos Verlag","date_updated":"2025-06-26T08:52:22Z","publication_status":"published","status":"public","year":"2024","title":"Rechtstatsachen im Privatrecht","publication_identifier":{"isbn":["978-3-7560-0786-8","978-3-7489-1543-0"]}},{"related_material":{"link":[{"url":"https://cdn-assetservice.ecom-api.beck-shop.de/product/inhaltsverzeichnis/37048419/inhaltsverzeichnis-klunzinger-bartlitz-hoffmann-einfuehrung-buergerliche-recht-9783800674534.pdf","relation":"published_in"}]},"citation":{"mla":"Bartlitz, David, et al., editors. <i>Einführung in das Bürgerliche Recht</i>. 18th ed., Franz Vahlen, 2024, doi:<a href=\"https://doi.org/10.15358/9783800674541\">10.15358/9783800674541</a>.","ama":"Bartlitz D, Klunzinger E, Hoffmann J, eds. <i>Einführung in das Bürgerliche Recht</i>. 18th ed. Franz Vahlen; 2024. doi:<a href=\"https://doi.org/10.15358/9783800674541\">10.15358/9783800674541</a>","bibtex":"@book{Bartlitz_Klunzinger_Hoffmann_2024, place={München}, edition={18}, title={Einführung in das Bürgerliche Recht}, DOI={<a href=\"https://doi.org/10.15358/9783800674541\">10.15358/9783800674541</a>}, publisher={Franz Vahlen}, year={2024} }","apa":"Bartlitz, D., Klunzinger, E., &#38; Hoffmann, J. (Eds.). (2024). <i>Einführung in das Bürgerliche Recht</i> (18th ed.). Franz Vahlen. <a href=\"https://doi.org/10.15358/9783800674541\">https://doi.org/10.15358/9783800674541</a>","ieee":"D. Bartlitz, E. Klunzinger, and J. Hoffmann, Eds., <i>Einführung in das Bürgerliche Recht</i>, 18th ed. München: Franz Vahlen, 2024.","chicago":"Bartlitz, David, Eugen Klunzinger, and Jochen Hoffmann, eds. <i>Einführung in das Bürgerliche Recht</i>. 18th ed. München: Franz Vahlen, 2024. <a href=\"https://doi.org/10.15358/9783800674541\">https://doi.org/10.15358/9783800674541</a>.","short":"D. Bartlitz, E. Klunzinger, J. Hoffmann, eds., Einführung in das Bürgerliche Recht, 18th ed., Franz Vahlen, München, 2024."},"department":[{"_id":"845"}],"type":"book_editor","date_created":"2024-05-11T13:04:42Z","place":"München","publication_status":"published","date_updated":"2025-06-26T09:00:59Z","publication_identifier":{"isbn":["978-3-8006-7453-4"]},"status":"public","year":"2024","title":"Einführung in das Bürgerliche Recht","editor":[{"full_name":"Bartlitz, David","last_name":"Bartlitz","first_name":"David","orcid":"0000-0003-2967-8299 ","id":"104560"},{"first_name":"Eugen","last_name":"Klunzinger","full_name":"Klunzinger, Eugen"},{"full_name":"Hoffmann, Jochen","last_name":"Hoffmann","first_name":"Jochen"}],"user_id":"95606","doi":"10.15358/9783800674541","_id":"54190","edition":"18","publisher":"Franz Vahlen","language":[{"iso":"ger"}],"page":"780"},{"issue":"12","publication":"Zeitschrift für Wirtschaftsrecht (ZIP)","citation":{"mla":"Bartlitz, David. “Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung. Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22.” <i>Zeitschrift für Wirtschaftsrecht (ZIP)</i>, no. 12, 2024, pp. 616–17.","ama":"Bartlitz D. Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung. Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22. <i>Zeitschrift für Wirtschaftsrecht (ZIP)</i>. 2024;(12):616-617.","bibtex":"@article{Bartlitz_2024, title={Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung. Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22}, number={12}, journal={Zeitschrift für Wirtschaftsrecht (ZIP)}, author={Bartlitz, David}, year={2024}, pages={616–617} }","apa":"Bartlitz, D. (2024). Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung. Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22. <i>Zeitschrift für Wirtschaftsrecht (ZIP)</i>, <i>12</i>, 616–617.","ieee":"D. Bartlitz, “Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung. Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22,” <i>Zeitschrift für Wirtschaftsrecht (ZIP)</i>, no. 12, pp. 616–617, 2024.","chicago":"Bartlitz, David. “Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung. Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22.” <i>Zeitschrift für Wirtschaftsrecht (ZIP)</i>, no. 12 (2024): 616–17.","short":"D. Bartlitz, Zeitschrift für Wirtschaftsrecht (ZIP) (2024) 616–617."},"type":"journal_article","department":[{"_id":"845"}],"date_created":"2025-06-26T09:42:09Z","date_updated":"2025-06-26T09:43:51Z","publication_status":"published","title":"Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung. Anmerkung zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22","year":"2024","status":"public","author":[{"id":"104560","full_name":"Bartlitz, David","last_name":"Bartlitz","first_name":"David","orcid":"0000-0003-2967-8299 "}],"user_id":"95606","page":"616-617","main_file_link":[{"url":"https://www.juris.de/perma?d=jzs-ZIP-2024-12-004-616"}],"_id":"60413","language":[{"iso":"ger"}]},{"date_updated":"2025-07-04T13:36:01Z","year":"2024","status":"public","title":"Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse zur Gestaltung von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel InnoVET","conference":{"name":"Sektionstagung Berufs- und Wirtschaftspädagogik","start_date":"2024-09-16","location":"Dresden","end_date":"2024-09-18"},"author":[{"id":"10186","last_name":"Daniel-Söltenfuß","first_name":"Desiree","full_name":"Daniel-Söltenfuß, Desiree"}],"user_id":"10186","language":[{"iso":"eng"}],"_id":"60521","citation":{"ieee":"D. Daniel-Söltenfuß, “Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse zur Gestaltung von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel InnoVET,” presented at the Sektionstagung Berufs- und Wirtschaftspädagogik, Dresden, 2024.","apa":"Daniel-Söltenfuß, D. (2024). <i>Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse zur Gestaltung von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel InnoVET</i>. Sektionstagung Berufs- und Wirtschaftspädagogik, Dresden.","chicago":"Daniel-Söltenfuß, Desiree. “Transfer Als Transport? Einordnung Vorläufiger Forschungsergebnisse Zur Gestaltung von Transferprozessen Im Kontext von Innovationsprogrammen Am Beispiel InnoVET,” 2024.","short":"D. Daniel-Söltenfuß, in: 2024.","mla":"Daniel-Söltenfuß, Desiree. <i>Transfer Als Transport? Einordnung Vorläufiger Forschungsergebnisse Zur Gestaltung von Transferprozessen Im Kontext von Innovationsprogrammen Am Beispiel InnoVET</i>. 2024.","bibtex":"@inproceedings{Daniel-Söltenfuß_2024, title={Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse zur Gestaltung von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel InnoVET}, author={Daniel-Söltenfuß, Desiree}, year={2024} }","ama":"Daniel-Söltenfuß D. Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse zur Gestaltung von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel InnoVET. In: ; 2024."},"type":"conference_abstract","department":[{"_id":"208"}],"date_created":"2025-07-04T13:35:48Z"},{"_id":"54545","publisher":"Oxford University PressNew York","language":[{"iso":"eng"}],"alternative_title":["From Human Needs to Intergroup Violence"],"user_id":"186","doi":"10.1093/oso/9780197670187.001.0001","author":[{"full_name":"Müller, Veronika","last_name":"Müller","first_name":"Veronika"},{"id":"186","full_name":"Gries, Thomas","last_name":"Gries","first_name":"Thomas"}],"publication_identifier":{"isbn":["0197670180","9780197670187","9780197670217"]},"title":"Ideology and the Microfoundations of Conflict","status":"public","year":"2024","has_accepted_license":"1","publication_status":"published","date_updated":"2025-07-13T17:58:28Z","date_created":"2024-06-02T19:57:33Z","department":[{"_id":"19"},{"_id":"200"},{"_id":"202"},{"_id":"475"}],"type":"book","citation":{"ieee":"V. Müller and T. Gries, <i>Ideology and the Microfoundations of Conflict</i>. Oxford University PressNew York, 2024.","apa":"Müller, V., &#38; Gries, T. (2024). <i>Ideology and the Microfoundations of Conflict</i>. Oxford University PressNew York. <a href=\"https://doi.org/10.1093/oso/9780197670187.001.0001\">https://doi.org/10.1093/oso/9780197670187.001.0001</a>","short":"V. Müller, T. Gries, Ideology and the Microfoundations of Conflict, Oxford University PressNew York, 2024.","chicago":"Müller, Veronika, and Thomas Gries. <i>Ideology and the Microfoundations of Conflict</i>. Oxford University PressNew York, 2024. <a href=\"https://doi.org/10.1093/oso/9780197670187.001.0001\">https://doi.org/10.1093/oso/9780197670187.001.0001</a>.","mla":"Müller, Veronika, and Thomas Gries. <i>Ideology and the Microfoundations of Conflict</i>. Oxford University PressNew York, 2024, doi:<a href=\"https://doi.org/10.1093/oso/9780197670187.001.0001\">10.1093/oso/9780197670187.001.0001</a>.","bibtex":"@book{Müller_Gries_2024, title={Ideology and the Microfoundations of Conflict}, DOI={<a href=\"https://doi.org/10.1093/oso/9780197670187.001.0001\">10.1093/oso/9780197670187.001.0001</a>}, publisher={Oxford University PressNew York}, author={Müller, Veronika and Gries, Thomas}, year={2024} }","ama":"Müller V, Gries T. <i>Ideology and the Microfoundations of Conflict</i>. Oxford University PressNew York; 2024. doi:<a href=\"https://doi.org/10.1093/oso/9780197670187.001.0001\">10.1093/oso/9780197670187.001.0001</a>"},"abstract":[{"text":"<jats:title>Abstract</jats:title>\r\n               <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>","lang":"eng"}]},{"quality_controlled":"1","extern":"1","citation":{"mla":"Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions.” <i>Bulletin for International Taxation</i>, vol. 78, no. 6, 2024, pp. 224–39, doi:<a href=\"https://doi.org/10.59403/8cbkga\">10.59403/8cbkga</a>.","bibtex":"@article{Azmi Shabestari_Safaei_2024, title={The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions}, volume={78}, DOI={<a href=\"https://doi.org/10.59403/8cbkga\">10.59403/8cbkga</a>}, number={6}, journal={Bulletin for International Taxation}, author={Azmi Shabestari, Mehrzad and Safaei, Reyhaneh}, year={2024}, pages={224–239} }","ama":"Azmi Shabestari M, Safaei R. The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions. <i>Bulletin for International Taxation</i>. 2024;78(6):224-239. doi:<a href=\"https://doi.org/10.59403/8cbkga\">10.59403/8cbkga</a>","ieee":"M. Azmi Shabestari and R. Safaei, “The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions,” <i>Bulletin for International Taxation</i>, vol. 78, no. 6, pp. 224–239, 2024, doi: <a href=\"https://doi.org/10.59403/8cbkga\">10.59403/8cbkga</a>.","apa":"Azmi Shabestari, M., &#38; Safaei, R. (2024). The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions. <i>Bulletin for International Taxation</i>, <i>78</i>(6), 224–239. <a href=\"https://doi.org/10.59403/8cbkga\">https://doi.org/10.59403/8cbkga</a>","short":"M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024) 224–239.","chicago":"Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions.” <i>Bulletin for International Taxation</i> 78, no. 6 (2024): 224–39. <a href=\"https://doi.org/10.59403/8cbkga\">https://doi.org/10.59403/8cbkga</a>."},"publication":"Bulletin for International Taxation","issue":"6","department":[{"_id":"187"}],"type":"journal_article","date_created":"2024-08-20T11:09:50Z","intvolume":"        78","date_updated":"2026-04-09T07:38:19Z","author":[{"full_name":"Azmi Shabestari, Mehrzad","first_name":"Mehrzad","last_name":"Azmi Shabestari"},{"full_name":"Safaei, Reyhaneh","first_name":"Reyhaneh","last_name":"Safaei"}],"title":"The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions","status":"public","year":"2024","volume":78,"doi":"10.59403/8cbkga","user_id":"74000","language":[{"iso":"eng"}],"_id":"55658","page":"224-239"},{"date_created":"2024-12-03T08:10:52Z","department":[{"_id":"187"}],"oa":"1","type":"journal_article","citation":{"mla":"Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” <i>Schmalenbach Journal of Business Research </i>, 2024, doi:<a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>.","ama":"Bischof J, Gassen J, Rohlfing-Bastian A, Rostam-Afschar D, Sureth-Sloane C. Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. <i>Schmalenbach Journal of Business Research </i>. Published online 2024. doi:<a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>","bibtex":"@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024, title={Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}, DOI={<a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>}, journal={Schmalenbach Journal of Business Research }, author={Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}, year={2024} }","apa":"Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., &#38; Sureth-Sloane, C. (2024). Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting. <i>Schmalenbach Journal of Business Research </i>. <a href=\"https://doi.org/10.1007/s41471-024-00200-7\">https://doi.org/10.1007/s41471-024-00200-7</a>","ieee":"J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane, “Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting,” <i>Schmalenbach Journal of Business Research </i>, 2024, doi: <a href=\"https://doi.org/10.1007/s41471-024-00200-7\">10.1007/s41471-024-00200-7</a>.","short":"J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane, Schmalenbach Journal of Business Research  (2024).","chicago":"Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar, and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” <i>Schmalenbach Journal of Business Research </i>, 2024. <a href=\"https://doi.org/10.1007/s41471-024-00200-7\">https://doi.org/10.1007/s41471-024-00200-7</a>."},"publication":"Schmalenbach Journal of Business Research ","quality_controlled":"1","_id":"57546","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1"}],"user_id":"74000","doi":"10.1007/s41471-024-00200-7","author":[{"last_name":"Bischof","first_name":"Jannis","full_name":"Bischof, Jannis"},{"full_name":"Gassen, Joachim","last_name":"Gassen","first_name":"Joachim"},{"first_name":"Anna","last_name":"Rohlfing-Bastian","full_name":"Rohlfing-Bastian, Anna"},{"full_name":"Rostam-Afschar, Davud","first_name":"Davud","last_name":"Rostam-Afschar"},{"last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"status":"public","title":"Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting","year":"2024","date_updated":"2026-04-09T07:37:02Z"},{"citation":{"apa":"Schulz, K. A., &#38; Sureth-Sloane, C. (2024). Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. <i>Steuer und Wirtschaft</i>, <i>101</i>(4), 335–353.","ieee":"K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” <i>Steuer und Wirtschaft</i>, vol. 101, no. 4, pp. 335–353, 2024.","short":"K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.","chicago":"Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” <i>Steuer und Wirtschaft</i> 101, no. 4 (2024): 335–53.","mla":"Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” <i>Steuer und Wirtschaft</i>, vol. 101, no. 4, 2024, pp. 335–53.","ama":"Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. <i>Steuer und Wirtschaft</i>. 2024;101(4):335-353.","bibtex":"@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101}, number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={335–353} }"},"publication":"Steuer und Wirtschaft","issue":"4","quality_controlled":"1","date_created":"2024-05-31T10:04:36Z","department":[{"_id":"187"}],"type":"journal_article","author":[{"id":"68607","full_name":"Schulz, Kim Alina","last_name":"Schulz","first_name":"Kim Alina"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"}],"title":"Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen","year":"2024","status":"public","intvolume":"       101","date_updated":"2026-04-09T07:37:06Z","language":[{"iso":"ger"}],"_id":"54530","page":"335-353","volume":101,"user_id":"74000"},{"author":[{"id":"32685","first_name":"Sascha Christian","orcid":"0000-0001-6679-0453","last_name":"Burmeister","full_name":"Burmeister, Sascha Christian"},{"last_name":"Guericke","first_name":"Daniela","full_name":"Guericke, Daniela"},{"first_name":"Guido","last_name":"Schryen","full_name":"Schryen, Guido","id":"72850"}],"year":"2024","status":"public","title":"A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs","date_updated":"2026-04-27T09:12:58Z","language":[{"iso":"eng"}],"_id":"47424","user_id":"51811","citation":{"apa":"Burmeister, S. C., Guericke, D., &#38; Schryen, G. (2024). A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs. <i>Flexible Services and Manufacturing Journal</i>.","ieee":"S. C. Burmeister, D. Guericke, and G. Schryen, “A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs,” <i>Flexible Services and Manufacturing Journal</i>, 2024.","short":"S.C. Burmeister, D. Guericke, G. Schryen, Flexible Services and Manufacturing Journal (2024).","chicago":"Burmeister, Sascha Christian, Daniela Guericke, and Guido Schryen. “A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-Time Energy Tariffs.” <i>Flexible Services and Manufacturing Journal</i>, 2024.","mla":"Burmeister, Sascha Christian, et al. “A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-Time Energy Tariffs.” <i>Flexible Services and Manufacturing Journal</i>, 2024.","ama":"Burmeister SC, Guericke D, Schryen G. A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs. <i>Flexible Services and Manufacturing Journal</i>. Published online 2024.","bibtex":"@article{Burmeister_Guericke_Schryen_2024, title={A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs}, journal={Flexible Services and Manufacturing Journal}, author={Burmeister, Sascha Christian and Guericke, Daniela and Schryen, Guido}, year={2024} }"},"publication":"Flexible Services and Manufacturing Journal","date_created":"2023-09-26T06:25:22Z","department":[{"_id":"277"}],"type":"journal_article"},{"user_id":"36049","page":"776","_id":"55175","publisher":"Schäffer-Poeschel","edition":"1","language":[{"iso":"ger"}],"publication_status":"published","date_updated":"2026-05-27T10:58:34Z","year":"2024","status":"public","title":"Bankpolitik","author":[{"id":"36049","full_name":"Uhde, André","first_name":"André","last_name":"Uhde"},{"full_name":"Paul, Stephan","last_name":"Paul","first_name":"Stephan"},{"first_name":"Andreas","last_name":"Horsch","full_name":"Horsch, Andreas"},{"last_name":"Kaltofen","first_name":"Daniel ","full_name":"Kaltofen, Daniel "},{"first_name":"Gregor","last_name":"Weiß","full_name":"Weiß, Gregor"}],"publication_identifier":{"isbn":["978-3-7910-4633-4"]},"type":"book","department":[{"_id":"19"}],"date_created":"2024-07-11T08:25:33Z","place":"Stuttgart","citation":{"mla":"Uhde, André, et al. <i>Bankpolitik</i>. 1st ed., Schäffer-Poeschel, 2024.","bibtex":"@book{Uhde_Paul_Horsch_Kaltofen_Weiß_2024, place={Stuttgart}, edition={1}, title={Bankpolitik}, publisher={Schäffer-Poeschel}, author={Uhde, André and Paul, Stephan and Horsch, Andreas and Kaltofen, Daniel  and Weiß, Gregor}, year={2024} }","ama":"Uhde A, Paul S, Horsch A, Kaltofen D, Weiß G. <i>Bankpolitik</i>. 1st ed. Schäffer-Poeschel; 2024.","ieee":"A. Uhde, S. Paul, A. Horsch, D. Kaltofen, and G. Weiß, <i>Bankpolitik</i>, 1st ed. Stuttgart: Schäffer-Poeschel, 2024.","apa":"Uhde, A., Paul, S., Horsch, A., Kaltofen, D., &#38; Weiß, G. (2024). <i>Bankpolitik</i> (1st ed.). Schäffer-Poeschel.","short":"A. Uhde, S. Paul, A. Horsch, D. Kaltofen, G. Weiß, Bankpolitik, 1st ed., Schäffer-Poeschel, Stuttgart, 2024.","chicago":"Uhde, André, Stephan Paul, Andreas Horsch, Daniel  Kaltofen, and Gregor Weiß. <i>Bankpolitik</i>. 1st ed. Stuttgart: Schäffer-Poeschel, 2024."}},{"doi":"https://dx.doi.org/10.2139/ssrn.4972829","user_id":"96670","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 158","_id":"56817","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=4972829"}],"date_updated":"2026-06-11T06:46:34Z","author":[{"id":"92812","full_name":"Giese, Henning","last_name":"Giese","first_name":"Henning"},{"id":"83380","last_name":"Heinemann-Heile","first_name":"Vanessa","full_name":"Heinemann-Heile, Vanessa"}],"year":"2024","status":"public","title":"Firms' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods","oa":"1","department":[{"_id":"187"}],"type":"working_paper","date_created":"2024-10-30T07:30:08Z","abstract":[{"lang":"eng","text":"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."}],"citation":{"ama":"Giese H, Heinemann-Heile V. <i>Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>","bibtex":"@book{Giese_Heinemann-Heile_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 158}, title={Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>}, author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 158} }","mla":"Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>.","short":"H. Giese, V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods, 2024.","chicago":"Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods</i>. TRR 266 Accounting for Transparency Working Paper Series No. 158, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>.","apa":"Giese, H., &#38; Heinemann-Heile, V. (2024). <i>Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>","ieee":"H. Giese and V. Heinemann-Heile, <i>Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods</i>. 2024."}},{"date_created":"2023-12-19T13:22:08Z","keyword":["tax complexity","tax complexity cost","tax department","tax employees","tax risk"],"type":"working_paper","department":[{"_id":"187"}],"oa":"1","citation":{"bibtex":"@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 149}, title={Tax Complexity and Tax Risk: The Role of Tax Employees}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>}, author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 149} }","ama":"Giese H, Koch R, Sureth-Sloane C. <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>.; 2024. doi:<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>","mla":"Giese, Henning, et al. <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. 2024, doi:<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>.","chicago":"Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. TRR 266 Accounting for Transparency Working Paper Series No. 149, 2024. <a href=\"https://doi.org/10.2139/ssrn.4888151\">https://doi.org/10.2139/ssrn.4888151</a>.","short":"H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity and Tax Risk: The Role of Tax Employees, 2024.","ieee":"H. Giese, R. Koch, and C. Sureth-Sloane, <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. 2024.","apa":"Giese, H., Koch, R., &#38; Sureth-Sloane, C. (2024). <i>Tax Complexity and Tax Risk: The Role of Tax Employees</i>. <a href=\"https://doi.org/10.2139/ssrn.4888151\">https://doi.org/10.2139/ssrn.4888151</a>"},"abstract":[{"lang":"eng","text":"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."}],"main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151","open_access":"1"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 149","_id":"49873","language":[{"iso":"eng"}],"user_id":"96670","doi":"10.2139/ssrn.4888151","title":"Tax Complexity and Tax Risk: The Role of Tax Employees","status":"public","year":"2024","author":[{"id":"92812","last_name":"Giese","first_name":"Henning","full_name":"Giese, Henning"},{"full_name":"Koch, Reinald","first_name":"Reinald","last_name":"Koch"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"publication_status":"published","date_updated":"2026-06-11T06:51:43Z"},{"department":[{"_id":"208"}],"type":"conference","date_created":"2026-06-15T14:41:20Z","citation":{"mla":"Breuing, Friederike. <i>„Die Unterschiedlichen Perspektiven, Die Unterschiedlichen Grundvoraussetzungen (…), Die Unterschiedliche Sprache“ –  Prozesse Interorganisationaler Zusammenarbeit Im Kontext Des InnoVET-Programms</i>. 2024.","bibtex":"@inproceedings{Breuing_2024, title={„Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms}, author={Breuing, Friederike}, year={2024} }","ama":"Breuing F. „Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms. In: ; 2024.","ieee":"F. Breuing, “„Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms,” presented at the Trilaterales Doktorand:innenseminar in Kooperation des Bundesinstituts für Berufsbildung, der Universität Paderborn und der Universität zu Köln, Bonn, 2024.","apa":"Breuing, F. (2024). <i>„Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms</i>. Trilaterales Doktorand:innenseminar in Kooperation des Bundesinstituts für Berufsbildung, der Universität Paderborn und der Universität zu Köln, Bonn.","chicago":"Breuing, Friederike. “„Die Unterschiedlichen Perspektiven, Die Unterschiedlichen Grundvoraussetzungen (…), Die Unterschiedliche Sprache“ –  Prozesse Interorganisationaler Zusammenarbeit Im Kontext Des InnoVET-Programms,” 2024.","short":"F. Breuing, in: 2024."},"user_id":"45696","_id":"65899","language":[{"iso":"eng"}],"date_updated":"2026-06-15T14:42:51Z","author":[{"id":"45696","full_name":"Breuing, Friederike","orcid":"0009-0003-5494-2597","last_name":"Breuing","first_name":"Friederike"}],"conference":{"end_date":"2024-10-29","name":"Trilaterales Doktorand:innenseminar in Kooperation des Bundesinstituts für Berufsbildung, der Universität Paderborn und der Universität zu Köln","start_date":"2024-10-28","location":"Bonn"},"title":"„Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms","year":"2024","status":"public"},{"status":"public","year":"2024","title":"VET innovation projects in Germany – Overview of and insights into a qualitative study on processes of inter-organisational cooperation","author":[{"full_name":"Breuing, Friederike","first_name":"Friederike","orcid":"0009-0003-5494-2597","last_name":"Breuing","id":"45696"}],"conference":{"end_date":"2024-11-25","start_date":"2024-11-25","name":"Graduate Students International Academic Forum","location":"Paderborn"},"date_updated":"2026-06-15T14:33:54Z","language":[{"iso":"eng"}],"_id":"65898","user_id":"45696","citation":{"mla":"Breuing, Friederike. <i>VET Innovation Projects in Germany – Overview of and Insights into a Qualitative Study on Processes of Inter-Organisational Cooperation</i>. 2024.","ama":"Breuing F. VET innovation projects in Germany – Overview of and insights into a qualitative study on processes of inter-organisational cooperation. In: ; 2024.","bibtex":"@inproceedings{Breuing_2024, title={VET innovation projects in Germany – Overview of and insights into a qualitative study on processes of inter-organisational cooperation}, author={Breuing, Friederike}, year={2024} }","apa":"Breuing, F. (2024). <i>VET innovation projects in Germany – Overview of and insights into a qualitative study on processes of inter-organisational cooperation</i>. Graduate Students International Academic Forum, Paderborn.","ieee":"F. Breuing, “VET innovation projects in Germany – Overview of and insights into a qualitative study on processes of inter-organisational cooperation,” presented at the Graduate Students International Academic Forum, Paderborn, 2024.","chicago":"Breuing, Friederike. “VET Innovation Projects in Germany – Overview of and Insights into a Qualitative Study on Processes of Inter-Organisational Cooperation,” 2024.","short":"F. Breuing, in: 2024."},"date_created":"2026-06-15T14:33:16Z","type":"conference_abstract","department":[{"_id":"208"}]},{"citation":{"apa":"Radermacher, K., &#38; Schneider, M. (2024). <i>HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt e.V..</i>","ieee":"K. Radermacher and M. Schneider, <i>HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt e.V..</i> 2024.","chicago":"Radermacher, Katharina, and Martin Schneider. <i>HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt e.V..</i>, 2024.","short":"K. Radermacher, M. Schneider, HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt e.V.., 2024.","mla":"Radermacher, Katharina, and Martin Schneider. <i>HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt e.V..</i> 2024.","ama":"Radermacher K, Schneider M. <i>HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt e.V..</i>; 2024.","bibtex":"@book{Radermacher_Schneider_2024, title={HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt e.V..}, author={Radermacher, Katharina and Schneider, Martin}, year={2024} }"},"type":"report","department":[{"_id":"19"},{"_id":"185"}],"oa":"1","date_created":"2026-06-16T09:49:04Z","publication_status":"published","date_updated":"2026-06-16T09:55:08Z","status":"public","title":"HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt e.V..","year":"2024","author":[{"full_name":"Radermacher, Katharina","last_name":"Radermacher","first_name":"Katharina","id":"47691"},{"id":"471","full_name":"Schneider, Martin","last_name":"Schneider","first_name":"Martin","orcid":"https://orcid.org/0000-0002-6961-3716"}],"user_id":"54657","main_file_link":[{"url":"https://iba.online/publikationen","open_access":"1"}],"language":[{"iso":"ger"}],"_id":"65911"},{"language":[{"iso":"ger"}],"_id":"65923","user_id":"45696","conference":{"end_date":"2024-09-18","location":"Dresden","name":"Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft 2024","start_date":"2024-09-16"},"author":[{"id":"45696","full_name":"Breuing, Friederike","first_name":"Friederike","orcid":"0009-0003-5494-2597","last_name":"Breuing"}],"status":"public","title":"Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms","year":"2024","date_updated":"2026-06-17T15:00:08Z","date_created":"2026-06-17T14:58:33Z","department":[{"_id":"208"}],"type":"conference","citation":{"mla":"Breuing, Friederike. <i>Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms</i>. 2024.","bibtex":"@inproceedings{Breuing_2024, title={Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms}, author={Breuing, Friederike}, year={2024} }","ama":"Breuing F. Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms. In: ; 2024.","ieee":"F. Breuing, “Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms,” presented at the Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft 2024, Dresden, 2024.","apa":"Breuing, F. (2024). <i>Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms</i>. Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft 2024, Dresden.","short":"F. Breuing, in: 2024.","chicago":"Breuing, Friederike. “Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms,” 2024."}}]