[{"author":[{"orcid":"0000-0003-2967-8299 ","first_name":"David","last_name":"Bartlitz","full_name":"Bartlitz, David","id":"104560"}],"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","publication_status":"published","date_updated":"2025-06-26T09:43:51Z","_id":"60413","language":[{"iso":"ger"}],"main_file_link":[{"url":"https://www.juris.de/perma?d=jzs-ZIP-2024-12-004-616"}],"page":"616-617","user_id":"95606","citation":{"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} }","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.","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.","short":"D. Bartlitz, Zeitschrift für Wirtschaftsrecht (ZIP) (2024) 616–617.","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.","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.","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."},"publication":"Zeitschrift für Wirtschaftsrecht (ZIP)","issue":"12","date_created":"2025-06-26T09:42:09Z","department":[{"_id":"845"}],"type":"journal_article"},{"citation":{"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.","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.","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.","ama":"Daniel-Söltenfuß D. Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse zur Gestaltung von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel InnoVET. In: ; 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} }","mla":"Daniel-Söltenfuß, Desiree. <i>Transfer Als Transport? Einordnung Vorläufiger Forschungsergebnisse Zur Gestaltung von Transferprozessen Im Kontext von Innovationsprogrammen Am Beispiel InnoVET</i>. 2024."},"type":"conference_abstract","department":[{"_id":"208"}],"date_created":"2025-07-04T13:35:48Z","date_updated":"2025-07-04T13:36:01Z","status":"public","year":"2024","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":[{"first_name":"Desiree","last_name":"Daniel-Söltenfuß","full_name":"Daniel-Söltenfuß, Desiree","id":"10186"}],"user_id":"10186","language":[{"iso":"eng"}],"_id":"60521"},{"abstract":[{"lang":"eng","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>"}],"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>"},"department":[{"_id":"19"},{"_id":"200"},{"_id":"202"},{"_id":"475"}],"type":"book","date_created":"2024-06-02T19:57:33Z","has_accepted_license":"1","date_updated":"2025-07-13T17:58:28Z","publication_status":"published","publication_identifier":{"isbn":["0197670180","9780197670187","9780197670217"]},"author":[{"full_name":"Müller, Veronika","last_name":"Müller","first_name":"Veronika"},{"id":"186","first_name":"Thomas","last_name":"Gries","full_name":"Gries, Thomas"}],"title":"Ideology and the Microfoundations of Conflict","year":"2024","status":"public","alternative_title":["From Human Needs to Intergroup Violence"],"doi":"10.1093/oso/9780197670187.001.0001","user_id":"186","publisher":"Oxford University PressNew York","_id":"54545","language":[{"iso":"eng"}]},{"type":"journal_article","department":[{"_id":"187"}],"date_created":"2024-08-20T11:09:50Z","quality_controlled":"1","extern":"1","publication":"Bulletin for International Taxation","issue":"6","citation":{"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>.","short":"M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024) 224–239.","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>","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>","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>."},"doi":"10.59403/8cbkga","user_id":"74000","volume":78,"page":"224-239","_id":"55658","language":[{"iso":"eng"}],"date_updated":"2026-04-09T07:38:19Z","intvolume":"        78","status":"public","year":"2024","title":"The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices on Corporate Investment Decisions","author":[{"first_name":"Mehrzad","last_name":"Azmi Shabestari","full_name":"Azmi Shabestari, Mehrzad"},{"last_name":"Safaei","first_name":"Reyhaneh","full_name":"Safaei, Reyhaneh"}]},{"doi":"10.1007/s41471-024-00200-7","user_id":"74000","main_file_link":[{"open_access":"1"}],"_id":"57546","language":[{"iso":"eng"}],"date_updated":"2026-04-09T07:37:02Z","title":"Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting","status":"public","year":"2024","author":[{"last_name":"Bischof","first_name":"Jannis","full_name":"Bischof, Jannis"},{"last_name":"Gassen","first_name":"Joachim","full_name":"Gassen, Joachim"},{"first_name":"Anna","last_name":"Rohlfing-Bastian","full_name":"Rohlfing-Bastian, Anna"},{"last_name":"Rostam-Afschar","first_name":"Davud","full_name":"Rostam-Afschar, Davud"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane"}],"type":"journal_article","oa":"1","department":[{"_id":"187"}],"date_created":"2024-12-03T08:10:52Z","quality_controlled":"1","publication":"Schmalenbach Journal of Business Research ","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>."}},{"page":"335-353","language":[{"iso":"ger"}],"_id":"54530","user_id":"74000","volume":101,"title":"Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen","year":"2024","status":"public","author":[{"last_name":"Schulz","first_name":"Kim Alina","full_name":"Schulz, Kim Alina","id":"68607"},{"id":"530","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}],"date_updated":"2026-04-09T07:37:06Z","intvolume":"       101","date_created":"2024-05-31T10:04:36Z","type":"journal_article","department":[{"_id":"187"}],"issue":"4","publication":"Steuer und Wirtschaft","citation":{"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.","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.","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.","short":"K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.","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.","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} }","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."},"quality_controlled":"1"},{"language":[{"iso":"eng"}],"_id":"47424","user_id":"51811","status":"public","title":"A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs","year":"2024","author":[{"id":"32685","orcid":"0000-0001-6679-0453","first_name":"Sascha Christian","last_name":"Burmeister","full_name":"Burmeister, Sascha Christian"},{"full_name":"Guericke, Daniela","last_name":"Guericke","first_name":"Daniela"},{"id":"72850","first_name":"Guido","last_name":"Schryen","full_name":"Schryen, Guido"}],"date_updated":"2026-04-27T09:12:58Z","date_created":"2023-09-26T06:25:22Z","type":"journal_article","department":[{"_id":"277"}],"publication":"Flexible Services and Manufacturing Journal","citation":{"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} }","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."}},{"page":"776","_id":"55175","edition":"1","publisher":"Schäffer-Poeschel","language":[{"iso":"ger"}],"user_id":"36049","year":"2024","title":"Bankpolitik","status":"public","author":[{"full_name":"Uhde, André","last_name":"Uhde","first_name":"André","id":"36049"},{"last_name":"Paul","first_name":"Stephan","full_name":"Paul, Stephan"},{"full_name":"Horsch, Andreas","last_name":"Horsch","first_name":"Andreas"},{"last_name":"Kaltofen","first_name":"Daniel ","full_name":"Kaltofen, Daniel "},{"last_name":"Weiß","first_name":"Gregor","full_name":"Weiß, Gregor"}],"publication_identifier":{"isbn":["978-3-7910-4633-4"]},"publication_status":"published","date_updated":"2026-05-27T10:58:34Z","date_created":"2024-07-11T08:25:33Z","place":"Stuttgart","type":"book","department":[{"_id":"19"}],"citation":{"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.","chicago":"Uhde, André, Stephan Paul, Andreas Horsch, Daniel  Kaltofen, and Gregor Weiß. <i>Bankpolitik</i>. 1st ed. Stuttgart: Schäffer-Poeschel, 2024.","short":"A. Uhde, S. Paul, A. Horsch, D. Kaltofen, G. Weiß, Bankpolitik, 1st ed., Schäffer-Poeschel, Stuttgart, 2024.","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."}},{"status":"public","year":"2024","title":"Firms' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods","author":[{"id":"92812","full_name":"Giese, Henning","first_name":"Henning","last_name":"Giese"},{"id":"83380","first_name":"Vanessa","last_name":"Heinemann-Heile","full_name":"Heinemann-Heile, Vanessa"}],"date_updated":"2026-06-11T06:46:34Z","main_file_link":[{"url":"https://ssrn.com/abstract=4972829","open_access":"1"}],"_id":"56817","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 158","user_id":"96670","doi":"https://dx.doi.org/10.2139/ssrn.4972829","citation":{"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>.","short":"H. Giese, V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods, 2024.","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.","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>."},"abstract":[{"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.","lang":"eng"}],"date_created":"2024-10-30T07:30:08Z","type":"working_paper","department":[{"_id":"187"}],"oa":"1"},{"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":{"short":"H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity and Tax Risk: The Role of Tax Employees, 2024.","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>.","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>","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>."},"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":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151"}],"_id":"49873","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 149","user_id":"96670","doi":"10.2139/ssrn.4888151","status":"public","title":"Tax Complexity and Tax Risk: The Role of Tax Employees","year":"2024","author":[{"first_name":"Henning","last_name":"Giese","full_name":"Giese, Henning","id":"92812"},{"first_name":"Reinald","last_name":"Koch","full_name":"Koch, Reinald"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530"}],"publication_status":"published","date_updated":"2026-06-11T06:51:43Z"},{"user_id":"45696","_id":"65899","language":[{"iso":"eng"}],"date_updated":"2026-06-15T14:42:51Z","year":"2024","title":"„Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms","status":"public","author":[{"id":"45696","full_name":"Breuing, Friederike","first_name":"Friederike","last_name":"Breuing","orcid":"0009-0003-5494-2597"}],"conference":{"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","end_date":"2024-10-29"},"type":"conference","department":[{"_id":"208"}],"date_created":"2026-06-15T14:41:20Z","citation":{"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.","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.","short":"F. Breuing, in: 2024.","chicago":"Breuing, Friederike. “„Die Unterschiedlichen Perspektiven, Die Unterschiedlichen Grundvoraussetzungen (…), Die Unterschiedliche Sprache“ –  Prozesse Interorganisationaler Zusammenarbeit Im Kontext Des InnoVET-Programms,” 2024.","mla":"Breuing, Friederike. <i>„Die Unterschiedlichen Perspektiven, Die Unterschiedlichen Grundvoraussetzungen (…), Die Unterschiedliche Sprache“ –  Prozesse Interorganisationaler Zusammenarbeit Im Kontext Des InnoVET-Programms</i>. 2024.","ama":"Breuing F. „Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms. In: ; 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} }"}},{"department":[{"_id":"208"}],"type":"conference_abstract","date_created":"2026-06-15T14:33:16Z","citation":{"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} }","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.","short":"F. Breuing, in: 2024.","chicago":"Breuing, Friederike. “VET Innovation Projects in Germany – Overview of and Insights into a Qualitative Study on Processes of Inter-Organisational Cooperation,” 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."},"user_id":"45696","_id":"65898","language":[{"iso":"eng"}],"date_updated":"2026-06-15T14:33:54Z","author":[{"full_name":"Breuing, Friederike","last_name":"Breuing","first_name":"Friederike","orcid":"0009-0003-5494-2597","id":"45696"}],"conference":{"end_date":"2024-11-25","name":"Graduate Students International Academic Forum","start_date":"2024-11-25","location":"Paderborn"},"status":"public","year":"2024","title":"VET innovation projects in Germany – Overview of and insights into a qualitative study on processes of inter-organisational cooperation"},{"user_id":"54657","language":[{"iso":"ger"}],"_id":"65911","main_file_link":[{"url":"https://iba.online/publikationen","open_access":"1"}],"date_updated":"2026-06-16T09:55:08Z","publication_status":"published","author":[{"id":"47691","first_name":"Katharina","last_name":"Radermacher","full_name":"Radermacher, Katharina"},{"id":"471","first_name":"Martin","last_name":"Schneider","orcid":"https://orcid.org/0000-0002-6961-3716","full_name":"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","status":"public","oa":"1","department":[{"_id":"19"},{"_id":"185"}],"type":"report","date_created":"2026-06-16T09:49:04Z","citation":{"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.","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} }","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.","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.","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>","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.","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."}},{"date_created":"2026-06-17T14:58:33Z","type":"conference","department":[{"_id":"208"}],"citation":{"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.","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.","chicago":"Breuing, Friederike. “Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms,” 2024.","short":"F. Breuing, in: 2024.","mla":"Breuing, Friederike. <i>Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms</i>. 2024.","ama":"Breuing F. Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms. In: ; 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} }"},"language":[{"iso":"ger"}],"_id":"65923","user_id":"45696","title":"Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms","status":"public","year":"2024","conference":{"end_date":"2024-09-18","start_date":"2024-09-16","name":"Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft 2024","location":"Dresden"},"author":[{"id":"45696","orcid":"0009-0003-5494-2597","first_name":"Friederike","last_name":"Breuing","full_name":"Breuing, Friederike"}],"date_updated":"2026-06-17T15:00:08Z"},{"publication":"Sustainability Nexus Forum","issue":"1","abstract":[{"lang":"eng","text":"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."}],"date_created":"2026-06-15T08:12:38Z","department":[{"_id":"186"},{"_id":"551"},{"_id":"635"}],"type":"journal_article","publication_identifier":{"issn":["2948-1627"]},"author":[{"first_name":"Urska","last_name":"Kosi","orcid":"0009-0009-2545-5929","full_name":"Kosi, Urska","id":"54068"},{"full_name":"Relard, Paula","last_name":"Relard","first_name":"Paula"}],"year":"2024","title":"Are firms (getting) ready for the corporate sustainability reporting directive?","intvolume":"        32","publication_status":"published","date_updated":"2026-08-25T10:19:16Z","language":[{"iso":"eng"}],"article_number":"5","main_file_link":[{"open_access":"1","url":"https://doi.org/10.1007/s00550-024-00541-1"}],"doi":"10.1007/s00550-024-00541-1","citation":{"ama":"Kosi U, Relard P. Are firms (getting) ready for the corporate sustainability reporting directive? <i>Sustainability Nexus Forum</i>. 2024;32(1). doi:<a href=\"https://doi.org/10.1007/s00550-024-00541-1\">10.1007/s00550-024-00541-1</a>","bibtex":"@article{Kosi_Relard_2024, title={Are firms (getting) ready for the corporate sustainability reporting directive?}, volume={32}, DOI={<a href=\"https://doi.org/10.1007/s00550-024-00541-1\">10.1007/s00550-024-00541-1</a>}, number={15}, journal={Sustainability Nexus Forum}, publisher={Springer Science and Business Media LLC}, author={Kosi, Urska and Relard, Paula}, year={2024} }","mla":"Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive?” <i>Sustainability Nexus Forum</i>, vol. 32, no. 1, 5, Springer Science and Business Media LLC, 2024, doi:<a href=\"https://doi.org/10.1007/s00550-024-00541-1\">10.1007/s00550-024-00541-1</a>.","chicago":"Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive?” <i>Sustainability Nexus Forum</i> 32, no. 1 (2024). <a href=\"https://doi.org/10.1007/s00550-024-00541-1\">https://doi.org/10.1007/s00550-024-00541-1</a>.","short":"U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).","apa":"Kosi, U., &#38; Relard, P. (2024). Are firms (getting) ready for the corporate sustainability reporting directive? <i>Sustainability Nexus Forum</i>, <i>32</i>(1), Article 5. <a href=\"https://doi.org/10.1007/s00550-024-00541-1\">https://doi.org/10.1007/s00550-024-00541-1</a>","ieee":"U. Kosi and P. Relard, “Are firms (getting) ready for the corporate sustainability reporting directive?,” <i>Sustainability Nexus Forum</i>, vol. 32, no. 1, Art. no. 5, 2024, doi: <a href=\"https://doi.org/10.1007/s00550-024-00541-1\">10.1007/s00550-024-00541-1</a>."},"oa":"1","status":"public","_id":"65861","publisher":"Springer Science and Business Media LLC","volume":32,"user_id":"15866"},{"date_created":"2026-07-02T09:39:07Z","type":"report","department":[{"_id":"19"}],"oa":"1","citation":{"apa":"Radermacher, K., &#38; Rösener, M. (2024). <i>Eine Analyse der Arbeitsplatzkonzepte preisgekrönter Unternehmen. Auf dem Weg zum Arbeitsplatz der Zukunft.</i>","ieee":"K. Radermacher and M. Rösener, <i>Eine Analyse der Arbeitsplatzkonzepte preisgekrönter Unternehmen. Auf dem Weg zum Arbeitsplatz der Zukunft.</i> 2024.","short":"K. Radermacher, M. Rösener, Eine Analyse Der Arbeitsplatzkonzepte Preisgekrönter Unternehmen. Auf Dem Weg Zum Arbeitsplatz Der Zukunft., 2024.","chicago":"Radermacher, Katharina, and M. Rösener. <i>Eine Analyse Der Arbeitsplatzkonzepte Preisgekrönter Unternehmen. Auf Dem Weg Zum Arbeitsplatz Der Zukunft.</i>, 2024.","mla":"Radermacher, Katharina, and M. Rösener. <i>Eine Analyse Der Arbeitsplatzkonzepte Preisgekrönter Unternehmen. Auf Dem Weg Zum Arbeitsplatz Der Zukunft.</i> 2024.","ama":"Radermacher K, Rösener M. <i>Eine Analyse Der Arbeitsplatzkonzepte Preisgekrönter Unternehmen. Auf Dem Weg Zum Arbeitsplatz Der Zukunft.</i>; 2024.","bibtex":"@book{Radermacher_Rösener_2024, title={Eine Analyse der Arbeitsplatzkonzepte preisgekrönter Unternehmen. Auf dem Weg zum Arbeitsplatz der Zukunft.}, author={Radermacher, Katharina and Rösener, M.}, year={2024} }"},"main_file_link":[{"url":"https://iba.online/studynet/arbeitsplatzkonzepte-bwa/","open_access":"1"}],"language":[{"iso":"eng"}],"_id":"66110","user_id":"54657","title":"Eine Analyse der Arbeitsplatzkonzepte preisgekrönter Unternehmen. Auf dem Weg zum Arbeitsplatz der Zukunft.","status":"public","year":"2024","author":[{"full_name":"Radermacher, Katharina","first_name":"Katharina","last_name":"Radermacher","id":"47691"},{"last_name":"Rösener","first_name":"M.","full_name":"Rösener, M."}],"date_updated":"2026-07-02T09:40:47Z"},{"quality_controlled":"1","citation":{"chicago":"Schiele, Valentin, and Hendrik Schmitz. “Understanding Cognitive Decline in Older Ages: The Role of Health Shocks.” <i>European Economic Review</i> 151 (2023). <a href=\"https://doi.org/10.1016/j.euroecorev.2022.104320\">https://doi.org/10.1016/j.euroecorev.2022.104320</a>.","short":"V. Schiele, H. Schmitz, European Economic Review 151 (2023).","ieee":"V. Schiele and H. Schmitz, “Understanding cognitive decline in older ages: The role of health shocks,” <i>European Economic Review</i>, vol. 151, 2023, doi: <a href=\"https://doi.org/10.1016/j.euroecorev.2022.104320\">10.1016/j.euroecorev.2022.104320</a>.","apa":"Schiele, V., &#38; Schmitz, H. (2023). Understanding cognitive decline in older ages: The role of health shocks. <i>European Economic Review</i>, <i>151</i>. <a href=\"https://doi.org/10.1016/j.euroecorev.2022.104320\">https://doi.org/10.1016/j.euroecorev.2022.104320</a>","bibtex":"@article{Schiele_Schmitz_2023, title={Understanding cognitive decline in older ages: The role of health shocks}, volume={151}, DOI={<a href=\"https://doi.org/10.1016/j.euroecorev.2022.104320\">10.1016/j.euroecorev.2022.104320</a>}, journal={European Economic Review}, author={Schiele, Valentin and Schmitz, Hendrik}, year={2023} }","ama":"Schiele V, Schmitz H. Understanding cognitive decline in older ages: The role of health shocks. <i>European Economic Review</i>. 2023;151. doi:<a href=\"https://doi.org/10.1016/j.euroecorev.2022.104320\">10.1016/j.euroecorev.2022.104320</a>","mla":"Schiele, Valentin, and Hendrik Schmitz. “Understanding Cognitive Decline in Older Ages: The Role of Health Shocks.” <i>European Economic Review</i>, vol. 151, 2023, doi:<a href=\"https://doi.org/10.1016/j.euroecorev.2022.104320\">10.1016/j.euroecorev.2022.104320</a>."},"status":"public","user_id":"53779","volume":151,"_id":"35637","abstract":[{"text":"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.","lang":"eng"}],"publication":"European Economic Review","type":"journal_article","department":[{"_id":"281"},{"_id":"475"}],"date_created":"2023-01-10T07:52:03Z","date_updated":"2023-01-10T08:04:10Z","publication_status":"published","intvolume":"       151","article_type":"original","year":"2023","title":"Understanding cognitive decline in older ages: The role of health shocks","author":[{"id":"53779","first_name":"Valentin","last_name":"Schiele","full_name":"Schiele, Valentin"},{"last_name":"Schmitz","first_name":"Hendrik","full_name":"Schmitz, Hendrik","id":"48879"}],"doi":"10.1016/j.euroecorev.2022.104320","main_file_link":[{"url":"https://www.sciencedirect.com/science/article/abs/pii/S0014292122002008"}],"language":[{"iso":"eng"}]},{"project":[{"_id":"113","name":"TRR 318 - A3: TRR 318 - Subproject A3"},{"_id":"125","name":"TRR 318 - C2: TRR 318 - Subproject C2"},{"name":"KIAM: KIAM: Kompetenzzentrum KI in der Arbeitswelt des industriellen Mittelstands in OstWestfalenLippe","grant_number":"02L19C115","_id":"409"}],"publication":"Artificial Intelligence in HCI","citation":{"short":"A. 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