---
_id: '56815'
abstract:
- lang: eng
  text: This study investigates the determinants of tax complexity in Indonesia, focusing
    on the perspectives of tax officers and firms, and thus provides a case study
    relevant to developing countries. Understanding tax complexity in this context
    is crucial as developing nations frequently encounter legislative, fiscal, and
    administrative challenges that exacerbate their tax complexity. Complexity can
    hinder investment, impair tax revenue collection, and impede economic development.
    The authors adapt a global survey instrument to the Indonesian context and collect
    responses from Indonesian tax officers and firms. Transfer pricing is perceived
    as the most complex tax regulation which is consistent with cross-country studies.
    However, in contrast to the global findings, statutory tax rates and taxes on
    dividends rank second and third in Indonesia. While Indonesian tax officers emphasize
    the complexity of transfer pricing regulations, firms are more concerned about
    the complexity of tax procedures, especially tax guidance and tax audits. Furthermore,
    comparative analyses show that tax officers perceive tax regulations as being
    more complex than tax procedures. In contrast, firms perceive the opposite, particularly
    for tax audits. The findings offer a nuanced picture of tax complexity in a developing
    country and provide guidance for tax reforms in Indonesia. They also serve as
    a commencement for further analyses of developing countries.
author:
- first_name: Adrian
  full_name: Schipp, Adrian
  id: '44288'
  last_name: Schipp
- first_name: Fernando
  full_name: Siahaan, Fernando
  last_name: Siahaan
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: 'Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity: Evidence
    from a Developing Country. <i>Intertax</i>. 2026;54(2):102-122. doi:<a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>'
  apa: 'Schipp, A., Siahaan, F., &#38; Sureth-Sloane, C. (2026). Determinants of Tax
    Complexity: Evidence from a Developing Country. <i>Intertax</i>, <i>54</i>(2),
    102–122. <a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>'
  bibtex: '@article{Schipp_Siahaan_Sureth-Sloane_2026, title={Determinants of Tax
    Complexity: Evidence from a Developing Country}, volume={54}, DOI={<a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>},
    number={2}, journal={Intertax}, author={Schipp, Adrian and Siahaan, Fernando and
    Sureth-Sloane, Caren}, year={2026}, pages={102–122} }'
  chicago: 'Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. “Determinants
    of Tax Complexity: Evidence from a Developing Country.” <i>Intertax</i> 54, no.
    2 (2026): 102–22. <a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>.'
  ieee: 'A. Schipp, F. Siahaan, and C. Sureth-Sloane, “Determinants of Tax Complexity:
    Evidence from a Developing Country,” <i>Intertax</i>, vol. 54, no. 2, pp. 102–122,
    2026, doi: <a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>.'
  mla: 'Schipp, Adrian, et al. “Determinants of Tax Complexity: Evidence from a Developing
    Country.” <i>Intertax</i>, vol. 54, no. 2, 2026, pp. 102–22, doi:<a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>.'
  short: A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax 54 (2026) 102–122.
date_created: 2024-10-30T07:25:39Z
date_updated: 2026-04-09T07:24:54Z
department:
- _id: '187'
doi: http://dx.doi.org/10.2139/ssrn.4924632
intvolume: '        54'
issue: '2'
language:
- iso: eng
main_file_link:
- url: https://kluwerlawonline.com/journalarticle/Intertax/54.2/TAXI2026020
page: 102-122
publication: Intertax
publication_status: published
quality_controlled: '1'
status: public
title: 'Determinants of Tax Complexity: Evidence from a Developing Country'
type: journal_article
user_id: '74000'
volume: 54
year: '2026'
...
---
_id: '65400'
author:
- first_name: Hannah Sabrina
  full_name: Sloane, Hannah Sabrina
  id: '48206'
  last_name: Sloane
citation:
  ama: 'Sloane HS. Early career researchers’ identity constructions in crisis. In:
    ; 2026.'
  apa: Sloane, H. S. (2026). <i>Early career researchers’ identity constructions in
    crisis</i>. EARLI SIG4 &#38; SIG11 Conference 2026, Helsinki.
  bibtex: '@inproceedings{Sloane_2026, title={Early career researchers’ identity constructions
    in crisis}, author={Sloane, Hannah Sabrina}, year={2026} }'
  chicago: Sloane, Hannah Sabrina. “Early Career Researchers’ Identity Constructions
    in Crisis,” 2026.
  ieee: H. S. Sloane, “Early career researchers’ identity constructions in crisis,”
    presented at the EARLI SIG4 &#38; SIG11 Conference 2026, Helsinki, 2026.
  mla: Sloane, Hannah Sabrina. <i>Early Career Researchers’ Identity Constructions
    in Crisis</i>. 2026.
  short: 'H.S. Sloane, in: 2026.'
conference:
  end_date: 2026-06-12
  location: Helsinki
  name: EARLI SIG4 & SIG11 Conference 2026
  start_date: 2026-06-11
date_created: 2026-04-13T07:46:40Z
date_updated: 2026-04-13T07:47:17Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Early career researchers' identity constructions in crisis
type: conference_abstract
user_id: '48206'
year: '2026'
...
---
_id: '65449'
alternative_title:
- Symposium
author:
- first_name: Desiree
  full_name: Daniel-Söltenfuß, Desiree
  id: '10186'
  last_name: Daniel-Söltenfuß
- first_name: H.-Hugo
  full_name: Kremer, H.-Hugo
  last_name: Kremer
- first_name: Marie-Ann
  full_name: Kückmann, Marie-Ann
  last_name: Kückmann
citation:
  ama: 'Daniel-Söltenfuß D, Kremer H-H, Kückmann M-A. (Berufs-)Bildung im Wandel der
    Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und ihre Konsequenzen
    für das (Berufs-)Bildungssystem. In: ; 2026.'
  apa: Daniel-Söltenfuß, D., Kremer, H.-H., &#38; Kückmann, M.-A. (2026). <i>(Berufs-)Bildung
    im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und
    ihre Konsequenzen für das (Berufs-)Bildungssystem</i>. DGfE-Kongress “Brüche,”
    München.
  bibtex: '@inproceedings{Daniel-Söltenfuß_Kremer_Kückmann_2026, title={(Berufs-)Bildung
    im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und
    ihre Konsequenzen für das (Berufs-)Bildungssystem}, author={Daniel-Söltenfuß,
    Desiree and Kremer, H.-Hugo and Kückmann, Marie-Ann}, year={2026} }'
  chicago: Daniel-Söltenfuß, Desiree, H.-Hugo Kremer, and Marie-Ann Kückmann. “(Berufs-)Bildung
    Im Wandel Der Gesellschaft. Brüche Und Kontinuität in Veränderungsprozessen Und
    Ihre Konsequenzen Für Das (Berufs-)Bildungssystem,” 2026.
  ieee: D. Daniel-Söltenfuß, H.-H. Kremer, and M.-A. Kückmann, “(Berufs-)Bildung im
    Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und ihre
    Konsequenzen für das (Berufs-)Bildungssystem,” presented at the DGfE-Kongress
    “Brüche,” München, 2026.
  mla: Daniel-Söltenfuß, Desiree, et al. <i>(Berufs-)Bildung Im Wandel Der Gesellschaft.
    Brüche Und Kontinuität in Veränderungsprozessen Und Ihre Konsequenzen Für Das
    (Berufs-)Bildungssystem</i>. 2026.
  short: 'D. Daniel-Söltenfuß, H.-H. Kremer, M.-A. Kückmann, in: 2026.'
conference:
  end_date: 2026-03-25
  location: München
  name: DGfE-Kongress "Brüche"
  start_date: 2026-03-23
date_created: 2026-04-15T12:21:19Z
date_updated: 2026-04-15T12:21:25Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: (Berufs-)Bildung im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen
  und ihre Konsequenzen für das (Berufs-)Bildungssystem
type: conference_abstract
user_id: '10186'
year: '2026'
...
---
_id: '65450'
author:
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
- first_name: Desiree
  full_name: Daniel-Söltenfuß, Desiree
  id: '10186'
  last_name: Daniel-Söltenfuß
- first_name: Marie-Ann
  full_name: Kückmann, Marie-Ann
  id: '25394'
  last_name: Kückmann
citation:
  ama: 'Breuing F, Daniel-Söltenfuß D, Kückmann M-A. Umgang mit (Um-)Brüchen – ein
    Normalzustand? Gestaltung von Innovationsprozessen aus Sicht des beruflichen Bildungspersonals.
    In: ; 2026.'
  apa: Breuing, F., Daniel-Söltenfuß, D., &#38; Kückmann, M.-A. (2026). <i>Umgang
    mit (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen aus
    Sicht des beruflichen Bildungspersonals</i>. DGfE-Kongress “Brüche,” München.
  bibtex: '@inproceedings{Breuing_Daniel-Söltenfuß_Kückmann_2026, title={Umgang mit
    (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen aus Sicht
    des beruflichen Bildungspersonals}, author={Breuing, Friederike and Daniel-Söltenfuß,
    Desiree and Kückmann, Marie-Ann}, year={2026} }'
  chicago: Breuing, Friederike, Desiree Daniel-Söltenfuß, and Marie-Ann Kückmann.
    “Umgang Mit (Um-)Brüchen – Ein Normalzustand? Gestaltung von Innovationsprozessen
    Aus Sicht Des Beruflichen Bildungspersonals,” 2026.
  ieee: F. Breuing, D. Daniel-Söltenfuß, and M.-A. Kückmann, “Umgang mit (Um-)Brüchen
    – ein Normalzustand? Gestaltung von Innovationsprozessen aus Sicht des beruflichen
    Bildungspersonals,” presented at the DGfE-Kongress “Brüche,” München, 2026.
  mla: Breuing, Friederike, et al. <i>Umgang Mit (Um-)Brüchen – Ein Normalzustand?
    Gestaltung von Innovationsprozessen Aus Sicht Des Beruflichen Bildungspersonals</i>.
    2026.
  short: 'F. Breuing, D. Daniel-Söltenfuß, M.-A. Kückmann, in: 2026.'
conference:
  end_date: 2026-03-25
  location: München
  name: DGfE-Kongress "Brüche"
  start_date: 2026-03-23
date_created: 2026-04-15T12:23:56Z
date_updated: 2026-04-15T18:24:40Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Umgang mit (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen
  aus Sicht des beruflichen Bildungspersonals
type: conference
user_id: '45696'
year: '2026'
...
---
_id: '63100'
author:
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
- first_name: Alexander
  full_name: Wilms, Alexander
  last_name: Wilms
citation:
  ama: 'Kundisch D, Wilms A. From mismatch to synergy: how new ventures and family-owned
    firms navigate cooperation. <i>Journal of Small Business and Enterprise Development</i>.
    2026;33(1):49-71. doi:<a href="https://doi.org/10.1108/JSBED-07-2025-0474">10.1108/JSBED-07-2025-0474</a>'
  apa: 'Kundisch, D., &#38; Wilms, A. (2026). From mismatch to synergy: how new ventures
    and family-owned firms navigate cooperation. <i>Journal of Small Business and
    Enterprise Development</i>, <i>33</i>(1), 49–71. <a href="https://doi.org/10.1108/JSBED-07-2025-0474">https://doi.org/10.1108/JSBED-07-2025-0474</a>'
  bibtex: '@article{Kundisch_Wilms_2026, title={From mismatch to synergy: how new
    ventures and family-owned firms navigate cooperation}, volume={33}, DOI={<a href="https://doi.org/10.1108/JSBED-07-2025-0474">10.1108/JSBED-07-2025-0474</a>},
    number={1}, journal={Journal of Small Business and Enterprise Development}, author={Kundisch,
    Dennis and Wilms, Alexander}, year={2026}, pages={49–71} }'
  chicago: 'Kundisch, Dennis, and Alexander Wilms. “From Mismatch to Synergy: How
    New Ventures and Family-Owned Firms Navigate Cooperation.” <i>Journal of Small
    Business and Enterprise Development</i> 33, no. 1 (2026): 49–71. <a href="https://doi.org/10.1108/JSBED-07-2025-0474">https://doi.org/10.1108/JSBED-07-2025-0474</a>.'
  ieee: 'D. Kundisch and A. Wilms, “From mismatch to synergy: how new ventures and
    family-owned firms navigate cooperation,” <i>Journal of Small Business and Enterprise
    Development</i>, vol. 33, no. 1, pp. 49–71, 2026, doi: <a href="https://doi.org/10.1108/JSBED-07-2025-0474">10.1108/JSBED-07-2025-0474</a>.'
  mla: 'Kundisch, Dennis, and Alexander Wilms. “From Mismatch to Synergy: How New
    Ventures and Family-Owned Firms Navigate Cooperation.” <i>Journal of Small Business
    and Enterprise Development</i>, vol. 33, no. 1, 2026, pp. 49–71, doi:<a href="https://doi.org/10.1108/JSBED-07-2025-0474">10.1108/JSBED-07-2025-0474</a>.'
  short: D. Kundisch, A. Wilms, Journal of Small Business and Enterprise Development
    33 (2026) 49–71.
date_created: 2025-12-15T10:20:31Z
date_updated: 2026-04-22T12:29:18Z
department:
- _id: '276'
doi: 10.1108/JSBED-07-2025-0474
intvolume: '        33'
issue: '1'
language:
- iso: eng
page: 49-71
publication: Journal of Small Business and Enterprise Development
publication_status: published
status: public
title: 'From mismatch to synergy: how new ventures and family-owned firms navigate
  cooperation'
type: journal_article
user_id: '16205'
volume: 33
year: '2026'
...
---
_id: '65660'
author:
- first_name: Robert C.
  full_name: Nickerson, Robert C.
  last_name: Nickerson
- first_name: Upkar
  full_name: Varshney, Upkar
  last_name: Varshney
- first_name: Jan
  full_name: Muntermann, Jan
  last_name: Muntermann
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
citation:
  ama: 'Nickerson RC, Varshney U, Muntermann J, Kundisch D. Issues in Taxonomies and
    Taxonomy Development. In: <i>Proceedings of the 32nd Americas Conference on Information
    Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk</i>.'
  apa: Nickerson, R. C., Varshney, U., Muntermann, J., &#38; Kundisch, D. (n.d.).
    Issues in Taxonomies and Taxonomy Development. <i>Proceedings of the 32nd Americas
    Conference on Information Systems (AMCIS 2026), Technology Research, Education,
    and Opinion (TREO) Talk</i>. 32nd Americas Conference on Information Systems (AMCIS
    2026), Technology Research, Education, and Opinion (TREO) Talk.
  bibtex: '@inproceedings{Nickerson_Varshney_Muntermann_Kundisch, title={Issues in
    Taxonomies and Taxonomy Development}, booktitle={Proceedings of the 32nd Americas
    Conference on Information Systems (AMCIS 2026), Technology Research, Education,
    and Opinion (TREO) Talk}, author={Nickerson, Robert C. and Varshney, Upkar and
    Muntermann, Jan and Kundisch, Dennis} }'
  chicago: Nickerson, Robert C., Upkar Varshney, Jan Muntermann, and Dennis Kundisch.
    “Issues in Taxonomies and Taxonomy Development.” In <i>Proceedings of the 32nd
    Americas Conference on Information Systems (AMCIS 2026), Technology Research,
    Education, and Opinion (TREO) Talk</i>, n.d.
  ieee: R. C. Nickerson, U. Varshney, J. Muntermann, and D. Kundisch, “Issues in Taxonomies
    and Taxonomy Development,” presented at the 32nd Americas Conference on Information
    Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk.
  mla: Nickerson, Robert C., et al. “Issues in Taxonomies and Taxonomy Development.”
    <i>Proceedings of the 32nd Americas Conference on Information Systems (AMCIS 2026),
    Technology Research, Education, and Opinion (TREO) Talk</i>.
  short: 'R.C. Nickerson, U. Varshney, J. Muntermann, D. Kundisch, in: Proceedings
    of the 32nd Americas Conference on Information Systems (AMCIS 2026), Technology
    Research, Education, and Opinion (TREO) Talk, n.d.'
conference:
  name: 32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research,
    Education, and Opinion (TREO) Talk
date_created: 2026-05-20T11:24:52Z
date_updated: 2026-05-20T11:52:03Z
department:
- _id: '276'
language:
- iso: eng
project:
- _id: '2486'
  name: 'Hierarchische Taxonomien und Taxonomievisualisierung: Methodische Erweiterungen
    für die Wirtschaftsinformatik'
publication: Proceedings of the 32nd Americas Conference on Information Systems (AMCIS
  2026), Technology Research, Education, and Opinion (TREO) Talk
publication_status: accepted
status: public
title: Issues in Taxonomies and Taxonomy Development
type: conference_abstract
user_id: '16205'
year: '2026'
...
---
_id: '65666'
author:
- first_name: Robin
  full_name: Bodenberger, Robin
  last_name: Bodenberger
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
citation:
  ama: Bodenberger R, Thommes K. Words or numbers? How framing uncertainties affects
    risk assessment and decision-making. <i>Journal of Risk Research</i>. Published
    online 2026:1-21. doi:<a href="https://doi.org/10.1080/13669877.2026.2667755">10.1080/13669877.2026.2667755</a>
  apa: Bodenberger, R., &#38; Thommes, K. (2026). Words or numbers? How framing uncertainties
    affects risk assessment and decision-making. <i>Journal of Risk Research</i>,
    1–21. <a href="https://doi.org/10.1080/13669877.2026.2667755">https://doi.org/10.1080/13669877.2026.2667755</a>
  bibtex: '@article{Bodenberger_Thommes_2026, title={Words or numbers? How framing
    uncertainties affects risk assessment and decision-making}, DOI={<a href="https://doi.org/10.1080/13669877.2026.2667755">10.1080/13669877.2026.2667755</a>},
    journal={Journal of Risk Research}, publisher={Informa UK Limited}, author={Bodenberger,
    Robin and Thommes, Kirsten}, year={2026}, pages={1–21} }'
  chicago: Bodenberger, Robin, and Kirsten Thommes. “Words or Numbers? How Framing
    Uncertainties Affects Risk Assessment and Decision-Making.” <i>Journal of Risk
    Research</i>, 2026, 1–21. <a href="https://doi.org/10.1080/13669877.2026.2667755">https://doi.org/10.1080/13669877.2026.2667755</a>.
  ieee: 'R. Bodenberger and K. Thommes, “Words or numbers? How framing uncertainties
    affects risk assessment and decision-making,” <i>Journal of Risk Research</i>,
    pp. 1–21, 2026, doi: <a href="https://doi.org/10.1080/13669877.2026.2667755">10.1080/13669877.2026.2667755</a>.'
  mla: Bodenberger, Robin, and Kirsten Thommes. “Words or Numbers? How Framing Uncertainties
    Affects Risk Assessment and Decision-Making.” <i>Journal of Risk Research</i>,
    Informa UK Limited, 2026, pp. 1–21, doi:<a href="https://doi.org/10.1080/13669877.2026.2667755">10.1080/13669877.2026.2667755</a>.
  short: R. Bodenberger, K. Thommes, Journal of Risk Research (2026) 1–21.
date_created: 2026-05-20T14:34:19Z
date_updated: 2026-05-20T14:34:42Z
department:
- _id: '178'
- _id: '184'
doi: 10.1080/13669877.2026.2667755
language:
- iso: eng
page: 1-21
publication: Journal of Risk Research
publication_identifier:
  issn:
  - 1366-9877
  - 1466-4461
publication_status: published
publisher: Informa UK Limited
status: public
title: Words or numbers? How framing uncertainties affects risk assessment and decision-making
type: journal_article
user_id: '72497'
year: '2026'
...
---
_id: '65685'
abstract:
- lang: eng
  text: Employing a unique hand-collected sample of 881 securitization transactions
    issued by 59 stock-listed banks across the EU-13 plus Switzerland over the period
    from 1997 to 2010, this paper empirically investigates if and how market power
    in the loan and deposit market may influence European banks’ incentives to engage
    in securitization activities. We construct product-specific residual Lerner Indices
    to measure market power in the loan and deposit market separately. Our results
    suggest that banks with higher loan and deposit market power securitize less,
    consistent with a reduced need for risk transfer and a reduced reliance on market-based
    funding. Various sensitivity analyses further show that these relationships vary
    across underlyings, issuance frequencies, and different time stages of securitization
    in Europe. Our findings contribute to the literature by disentangling loan and
    deposit market power as two further distinct determinants of securitization and
    thus, offer important insights regarding the ongoing policy debates on the consolidation
    of European banking markets and the revitalisation of the European securitization
    market.
author:
- first_name: Sarah
  full_name: Herwald, Sarah
  id: '51867'
  last_name: Herwald
- first_name: André
  full_name: Uhde, André
  id: '36049'
  last_name: Uhde
citation:
  ama: Herwald S, Uhde A. <i>Securitization and Market Power – Evidence from European
    Banks</i>.; 2026.
  apa: Herwald, S., &#38; Uhde, A. (2026). <i>Securitization and Market Power – Evidence
    from European Banks</i>.
  bibtex: '@book{Herwald_Uhde_2026, title={Securitization and Market Power – Evidence
    from European Banks}, author={Herwald, Sarah and Uhde, André}, year={2026} }'
  chicago: Herwald, Sarah, and André Uhde. <i>Securitization and Market Power – Evidence
    from European Banks</i>, 2026.
  ieee: S. Herwald and A. Uhde, <i>Securitization and Market Power – Evidence from
    European Banks</i>. 2026.
  mla: Herwald, Sarah, and André Uhde. <i>Securitization and Market Power – Evidence
    from European Banks</i>. 2026.
  short: S. Herwald, A. Uhde, Securitization and Market Power – Evidence from European
    Banks, 2026.
date_created: 2026-05-26T11:29:46Z
date_updated: 2026-05-27T06:50:46Z
ddc:
- '040'
department:
- _id: '19'
file:
- access_level: closed
  content_type: application/pdf
  creator: sherwald
  date_created: 2026-05-26T11:10:31Z
  date_updated: 2026-05-26T11:10:31Z
  file_id: '65688'
  file_name: Herwald und Uhde (2026).pdf
  file_size: 681627
  relation: main_file
  success: 1
file_date_updated: 2026-05-26T11:10:31Z
has_accepted_license: '1'
jel:
- G21
- G28
keyword:
- Securitization
- market power
- European banking
language:
- iso: eng
status: public
title: Securitization and Market Power – Evidence from European Banks
type: working_paper
user_id: '51867'
year: '2026'
...
---
_id: '65697'
author:
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
- first_name: H.-Hugo
  full_name: Kremer, H.-Hugo
  id: '15280'
  last_name: Kremer
citation:
  ama: Breuing F, Kremer H-H. Innovations- und Implementationsproblematik in der beruflichen
    Bildung – Studie zu Verständnissen und Prozessen im Kontext des InnoVET-Programms.
    <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>. 2026;(49):1-32.
  apa: Breuing, F., &#38; Kremer, H.-H. (2026). Innovations- und Implementationsproblematik
    in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext
    des InnoVET-Programms. <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>,
    <i>49</i>, 1–32.
  bibtex: '@article{Breuing_Kremer_2026, title={Innovations- und Implementationsproblematik
    in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext
    des InnoVET-Programms}, number={49}, journal={bwp@ Berufs- und Wirtschaftspädagogik
    – online}, author={Breuing, Friederike and Kremer, H.-Hugo}, year={2026}, pages={1–32}
    }'
  chicago: 'Breuing, Friederike, and H.-Hugo Kremer. “Innovations- und Implementationsproblematik
    in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext
    des InnoVET-Programms.” <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>,
    no. 49 (2026): 1–32.'
  ieee: F. Breuing and H.-H. Kremer, “Innovations- und Implementationsproblematik
    in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext
    des InnoVET-Programms,” <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>,
    no. 49, pp. 1–32, 2026.
  mla: Breuing, Friederike, and H. Hugo Kremer. “Innovations- und Implementationsproblematik
    in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext
    des InnoVET-Programms.” <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>,
    no. 49, 2026, pp. 1–32.
  short: F. Breuing, H.-H. Kremer, bwp@ Berufs- und Wirtschaftspädagogik – online
    (2026) 1–32.
date_created: 2026-05-27T07:40:17Z
date_updated: 2026-05-27T07:40:56Z
department:
- _id: '208'
issue: '49'
language:
- iso: ger
main_file_link:
- url: https://www.bwpat.de/ausgabe49/breuing_kremer_bwpat49.pdf
page: 1-32
publication: bwp@ Berufs- und Wirtschaftspädagogik – online
publication_identifier:
  issn:
  - ' 1618-8543'
publication_status: published
status: public
title: Innovations- und Implementationsproblematik in der beruflichen Bildung – Studie
  zu Verständnissen und Prozessen im Kontext des InnoVET-Programms
type: journal_article
user_id: '45696'
year: '2026'
...
---
_id: '65699'
author:
- first_name: André
  full_name: Uhde, André
  id: '36049'
  last_name: Uhde
- first_name: Stephan
  full_name: Paul, Stephan
  last_name: Paul
- first_name: Andreas
  full_name: Horsch, Andreas
  last_name: Horsch
- first_name: Daniel
  full_name: Kaltofen, Daniel
  last_name: Kaltofen
- first_name: Gregor
  full_name: Weiß, Gregor
  last_name: Weiß
citation:
  ama: Uhde A, Paul S, Horsch A, Kaltofen D, Weiß G. <i>Unternehmerische Finanzierungspolitik
    - Eine wertorientierte Einführung</i>. 2. Auflage.; 2026.
  apa: Uhde, A., Paul, S., Horsch, A., Kaltofen, D., &#38; Weiß, G. (2026). <i>Unternehmerische
    Finanzierungspolitik - Eine wertorientierte Einführung</i> (2. Auflage).
  bibtex: '@book{Uhde_Paul_Horsch_Kaltofen_Weiß_2026, edition={2. Auflage}, title={Unternehmerische
    Finanzierungspolitik - Eine wertorientierte Einführung}, author={Uhde, André and
    Paul, Stephan and Horsch, Andreas and Kaltofen, Daniel and Weiß, Gregor}, year={2026}
    }'
  chicago: Uhde, André, Stephan Paul, Andreas Horsch, Daniel Kaltofen, and Gregor
    Weiß. <i>Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung</i>.
    2. Auflage., 2026.
  ieee: A. Uhde, S. Paul, A. Horsch, D. Kaltofen, and G. Weiß, <i>Unternehmerische
    Finanzierungspolitik - Eine wertorientierte Einführung</i>, 2. Auflage. 2026.
  mla: Uhde, André, et al. <i>Unternehmerische Finanzierungspolitik - Eine wertorientierte
    Einführung</i>. 2. Auflage, 2026.
  short: A. Uhde, S. Paul, A. Horsch, D. Kaltofen, G. Weiß, Unternehmerische Finanzierungspolitik
    - Eine wertorientierte Einführung, 2. Auflage, 2026.
date_created: 2026-05-27T10:56:28Z
date_updated: 2026-05-27T10:57:39Z
department:
- _id: '19'
edition: 2. Auflage
language:
- iso: ger
publication_identifier:
  isbn:
  - 978-3-7910-6577-9
publication_status: published
status: public
title: Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung
type: book
user_id: '36049'
year: '2026'
...
---
_id: '65724'
author:
- first_name: Franz
  full_name: Strich, Franz
  id: '122631'
  last_name: Strich
  orcid: 0000-0002-0170-9025
- first_name: Simon Thanh-Nam
  full_name: Trang, Simon Thanh-Nam
  id: '98948'
  last_name: Trang
  orcid: 0000-0002-4784-4038
citation:
  ama: 'Strich F, Trang ST-N. <i>Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen 
    Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie in der  Finanzindustrie</i>.;
    2026.'
  apa: 'Strich, F., &#38; Trang, S. T.-N. (2026). <i>Arbeitsplatz-KI: Zwölf Gestaltungsanker
    zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie
    in der  Finanzindustrie</i>.'
  bibtex: '@book{Strich_Trang_2026, place={Paderborn}, title={Arbeitsplatz-KI: Zwölf
    Gestaltungsanker zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen
    &#38; Strategie in der  Finanzindustrie}, author={Strich, Franz and Trang, Simon
    Thanh-Nam}, year={2026} }'
  chicago: 'Strich, Franz, and Simon Thanh-Nam Trang. <i>Arbeitsplatz-KI: Zwölf Gestaltungsanker
    zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie
    in der  Finanzindustrie</i>. Paderborn, 2026.'
  ieee: 'F. Strich and S. T.-N. Trang, <i>Arbeitsplatz-KI: Zwölf Gestaltungsanker
    zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie
    in der  Finanzindustrie</i>. Paderborn, 2026.'
  mla: 'Strich, Franz, and Simon Thanh-Nam Trang. <i>Arbeitsplatz-KI: Zwölf Gestaltungsanker
    zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie
    in der  Finanzindustrie</i>. 2026.'
  short: 'F. Strich, S.T.-N. Trang, Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen 
    Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie in der  Finanzindustrie,
    Paderborn, 2026.'
date_created: 2026-05-29T10:08:48Z
date_updated: 2026-05-29T10:08:57Z
ddc:
- '650'
department:
- _id: '792'
file:
- access_level: closed
  content_type: application/pdf
  creator: strang
  date_created: 2026-05-29T10:07:30Z
  date_updated: 2026-05-29T10:07:30Z
  file_id: '65725'
  file_name: UPB_Whitepaper_Arbeitsplatz_KI_2026.pdf
  file_size: 4176802
  relation: main_file
  success: 1
file_date_updated: 2026-05-29T10:07:30Z
has_accepted_license: '1'
language:
- iso: ger
page: '41'
place: Paderborn
status: public
title: 'Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen  Ko-Transformation
  von Mitarbeitenden,  Prozessen & Strategie in der  Finanzindustrie'
type: working_paper
user_id: '98948'
year: '2026'
...
---
_id: '65737'
abstract:
- lang: eng
  text: 'We examine German individuals'' preferences for income and wealth taxation
    and, importantly, the interplay between these two tax instruments. While prior
    research often examines wealth tax preferences in isolation, actual tax systems
    consist of multiple interacting taxes. To capture this dynamic, we elicit preferred
    tax burdens in a large-scale online experiment with 2,702 participants randomly
    assigned to one of four treatment groups: respondents state either an unspecified
    overall tax burden, separate income and wealth tax burdens, an income tax burden
    only, or a wealth tax burden only. Our baseline estimates reveal average (marginal)
    tax rates of approximately 17.4% (18.9%) for income and 4.1% (2.3%) for wealth.
    We find that participants associate wealth with an ability-to-pay taxes: when
    a wealth tax is not explicitly available, preferred income tax rates are approximately
    30% higher. However, when both instruments are available, participants do not
    treat them as substitutes. Instead, they appear to treat the two taxes as separate
    mental bins: the standalone income and wealth tax burdens are combined in a notably
    additive manner, resulting in a significantly higher overall tax burden. Further,
    respondents apply implicit exemptions for low levels of wealth and favor a wealth
    tax base focused primarily on financial assets and real estate other than the
    primary residence.'
author:
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Yuri
  full_name: Piper, Yuri
  id: '49955'
  last_name: Piper
- first_name: Cornelius
  full_name: Schneider, Cornelius
  last_name: Schneider
citation:
  ama: Maiterth R, Piper Y, Schneider C. <i>Preferences for Taxing Wealth and Income</i>.;
    2026. doi:<a href="https://doi.org/10.2139/ssrn.6832418">10.2139/ssrn.6832418</a>
  apa: Maiterth, R., Piper, Y., &#38; Schneider, C. (2026). <i>Preferences for Taxing
    Wealth and Income</i>. <a href="https://doi.org/10.2139/ssrn.6832418">https://doi.org/10.2139/ssrn.6832418</a>
  bibtex: '@book{Maiterth_Piper_Schneider_2026, series={TRR 266 Accounting for Transparency
    Working Paper Series No. 239}, title={Preferences for Taxing Wealth and Income},
    DOI={<a href="https://doi.org/10.2139/ssrn.6832418">10.2139/ssrn.6832418</a>},
    author={Maiterth, Ralf and Piper, Yuri and Schneider, Cornelius}, year={2026},
    collection={TRR 266 Accounting for Transparency Working Paper Series No. 239}
    }'
  chicago: Maiterth, Ralf, Yuri Piper, and Cornelius Schneider. <i>Preferences for
    Taxing Wealth and Income</i>. TRR 266 Accounting for Transparency Working Paper
    Series No. 239, 2026. <a href="https://doi.org/10.2139/ssrn.6832418">https://doi.org/10.2139/ssrn.6832418</a>.
  ieee: R. Maiterth, Y. Piper, and C. Schneider, <i>Preferences for Taxing Wealth
    and Income</i>. 2026.
  mla: Maiterth, Ralf, et al. <i>Preferences for Taxing Wealth and Income</i>. 2026,
    doi:<a href="https://doi.org/10.2139/ssrn.6832418">10.2139/ssrn.6832418</a>.
  short: R. Maiterth, Y. Piper, C. Schneider, Preferences for Taxing Wealth and Income,
    2026.
date_created: 2026-06-01T06:46:10Z
date_updated: 2026-06-01T06:47:26Z
department:
- _id: '187'
doi: 10.2139/ssrn.6832418
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 239
status: public
title: Preferences for Taxing Wealth and Income
type: working_paper
user_id: '96670'
year: '2026'
...
---
_id: '65139'
author:
- first_name: Wael
  full_name: Jabr, Wael
  last_name: Jabr
- first_name: Dominik
  full_name: Gutt, Dominik
  last_name: Gutt
- first_name: Jürgen
  full_name: Neumann, Jürgen
  last_name: Neumann
- first_name: Dennis
  full_name: Kundisch, Dennis
  last_name: Kundisch
citation:
  ama: Jabr W, Gutt D, Neumann J, Kundisch D. Updating at the Expense of Demand? The
    Case of Platform Apps. <i>Information Systems and e-Business Management</i>. Published
    online 2026. doi:<a href="https://doi.org/10.1007/s1025-026-00723-y">10.1007/s1025-026-00723-y</a>
  apa: Jabr, W., Gutt, D., Neumann, J., &#38; Kundisch, D. (2026). Updating at the
    Expense of Demand? The Case of Platform Apps. <i>Information Systems and E-Business
    Management</i>. <a href="https://doi.org/10.1007/s1025-026-00723-y">https://doi.org/10.1007/s1025-026-00723-y</a>
  bibtex: '@article{Jabr_Gutt_Neumann_Kundisch_2026, title={Updating at the Expense
    of Demand? The Case of Platform Apps}, DOI={<a href="https://doi.org/10.1007/s1025-026-00723-y">10.1007/s1025-026-00723-y</a>},
    journal={Information Systems and e-Business Management}, publisher={Springer},
    author={Jabr, Wael and Gutt, Dominik and Neumann, Jürgen and Kundisch, Dennis},
    year={2026} }'
  chicago: Jabr, Wael, Dominik Gutt, Jürgen Neumann, and Dennis Kundisch. “Updating
    at the Expense of Demand? The Case of Platform Apps.” <i>Information Systems and
    E-Business Management</i>, 2026. <a href="https://doi.org/10.1007/s1025-026-00723-y">https://doi.org/10.1007/s1025-026-00723-y</a>.
  ieee: 'W. Jabr, D. Gutt, J. Neumann, and D. Kundisch, “Updating at the Expense of
    Demand? The Case of Platform Apps,” <i>Information Systems and e-Business Management</i>,
    2026, doi: <a href="https://doi.org/10.1007/s1025-026-00723-y">10.1007/s1025-026-00723-y</a>.'
  mla: Jabr, Wael, et al. “Updating at the Expense of Demand? The Case of Platform
    Apps.” <i>Information Systems and E-Business Management</i>, Springer, 2026, doi:<a
    href="https://doi.org/10.1007/s1025-026-00723-y">10.1007/s1025-026-00723-y</a>.
  short: W. Jabr, D. Gutt, J. Neumann, D. Kundisch, Information Systems and E-Business
    Management (2026).
date_created: 2026-03-26T10:59:29Z
date_updated: 2026-06-01T13:24:22Z
department:
- _id: '276'
doi: 10.1007/s1025-026-00723-y
language:
- iso: eng
publication: Information Systems and e-Business Management
publication_status: published
publisher: Springer
related_material:
  link:
  - relation: confirmation
    url: https://link.springer.com/article/10.1007/s10257-026-00723-y?utm_source=rct_congratemailt&utm_medium=email&utm_campaign=oa_20260531&utm_content=10.1007/s10257-026-00723-y
status: public
title: Updating at the Expense of Demand? The Case of Platform Apps
type: journal_article
user_id: '16205'
year: '2026'
...
---
_id: '65451'
author:
- first_name: Christoph
  full_name: Ksouri-Gerwien, Christoph
  last_name: Ksouri-Gerwien
- first_name: Christian
  full_name: Vorbohle, Christian
  id: '29951'
  last_name: Vorbohle
citation:
  ama: 'Ksouri-Gerwien C, Vorbohle C. Business Model Prototyping and Evaluation from
    an Ecosystem Perspective: An Actor-based Modeling Framework for Using System Dynamics.
    <i>Information Systems and e-Business Management</i>. Published online 2026.'
  apa: 'Ksouri-Gerwien, C., &#38; Vorbohle, C. (2026). Business Model Prototyping
    and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework
    for Using System Dynamics. <i>Information Systems and E-Business Management</i>.'
  bibtex: '@article{Ksouri-Gerwien_Vorbohle_2026, title={Business Model Prototyping
    and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework
    for Using System Dynamics}, journal={Information Systems and e-Business Management},
    author={Ksouri-Gerwien, Christoph and Vorbohle, Christian}, year={2026} }'
  chicago: 'Ksouri-Gerwien, Christoph, and Christian Vorbohle. “Business Model Prototyping
    and Evaluation from an Ecosystem Perspective: An Actor-Based Modeling Framework
    for Using System Dynamics.” <i>Information Systems and E-Business Management</i>,
    2026.'
  ieee: 'C. Ksouri-Gerwien and C. Vorbohle, “Business Model Prototyping and Evaluation
    from an Ecosystem Perspective: An Actor-based Modeling Framework for Using System
    Dynamics,” <i>Information Systems and e-Business Management</i>, 2026.'
  mla: 'Ksouri-Gerwien, Christoph, and Christian Vorbohle. “Business Model Prototyping
    and Evaluation from an Ecosystem Perspective: An Actor-Based Modeling Framework
    for Using System Dynamics.” <i>Information Systems and E-Business Management</i>,
    2026.'
  short: C. Ksouri-Gerwien, C. Vorbohle, Information Systems and E-Business Management
    (2026).
date_created: 2026-04-15T13:13:12Z
date_updated: 2026-06-01T13:21:39Z
department:
- _id: '276'
language:
- iso: eng
publication: Information Systems and e-Business Management
publication_status: published
status: public
title: 'Business Model Prototyping and Evaluation from an Ecosystem Perspective: An
  Actor-based Modeling Framework for Using System Dynamics'
type: journal_article
user_id: '16205'
year: '2026'
...
---
_id: '65756'
author:
- first_name: Talea Davina
  full_name: Hellweg, Talea Davina
  id: '45592'
  last_name: Hellweg
  orcid: 0000-0002-3868-6568
- first_name: Luc Dana
  full_name: Sandfort, Luc Dana
  id: '44544'
  last_name: Sandfort
- first_name: Malte Fabian
  full_name: Reineke, Malte Fabian
  id: '60641'
  last_name: Reineke
- first_name: Christian
  full_name: Bartelheimer, Christian
  id: '49160'
  last_name: Bartelheimer
- first_name: Daniel
  full_name: Beverungen, Daniel
  id: '59677'
  last_name: Beverungen
citation:
  ama: 'Hellweg TD, Sandfort LD, Reineke MF, Bartelheimer C, Beverungen D. Temporary
    Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds.
    In: <i>European Conference on Information Systems (ECIS) 2026 Proceedings</i>.
    ; 2026.'
  apa: Hellweg, T. D., Sandfort, L. D., Reineke, M. F., Bartelheimer, C., &#38; Beverungen,
    D. (2026). Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative
    Analysis Of Workarounds. <i>European Conference on Information Systems (ECIS)
    2026 Proceedings</i>, <i>6</i>.
  bibtex: '@inproceedings{Hellweg_Sandfort_Reineke_Bartelheimer_Beverungen_2026, title={Temporary
    Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds},
    number={6}, booktitle={European Conference on Information Systems (ECIS) 2026
    Proceedings}, author={Hellweg, Talea Davina and Sandfort, Luc Dana and Reineke,
    Malte Fabian and Bartelheimer, Christian and Beverungen, Daniel}, year={2026}
    }'
  chicago: Hellweg, Talea Davina, Luc Dana Sandfort, Malte Fabian Reineke, Christian
    Bartelheimer, and Daniel Beverungen. “Temporary Fix Or Process Innovation? A Fuzzy-Set
    Qualitative Comparative Analysis Of Workarounds.” In <i>European Conference on
    Information Systems (ECIS) 2026 Proceedings</i>, 2026.
  ieee: T. D. Hellweg, L. D. Sandfort, M. F. Reineke, C. Bartelheimer, and D. Beverungen,
    “Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis
    Of Workarounds,” in <i>European Conference on Information Systems (ECIS) 2026
    Proceedings</i>, 2026, no. 6.
  mla: Hellweg, Talea Davina, et al. “Temporary Fix Or Process Innovation? A Fuzzy-Set
    Qualitative Comparative Analysis Of Workarounds.” <i>European Conference on Information
    Systems (ECIS) 2026 Proceedings</i>, no. 6, 2026.
  short: 'T.D. Hellweg, L.D. Sandfort, M.F. Reineke, C. Bartelheimer, D. Beverungen,
    in: European Conference on Information Systems (ECIS) 2026 Proceedings, 2026.'
date_created: 2026-06-02T12:01:04Z
date_updated: 2026-06-02T12:06:09Z
department:
- _id: '195'
issue: '6'
language:
- iso: eng
main_file_link:
- url: https://aisel.aisnet.org/ecis2026/bpm/bpm/6
publication: European Conference on Information Systems (ECIS) 2026 Proceedings
status: public
title: Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis
  Of Workarounds
type: conference
user_id: '60641'
year: '2026'
...
---
_id: '65764'
abstract:
- lang: eng
  text: 'Information systems (IS) research is increasingly exploring the potential
    of generative artificial intelligence (GenAI), such as large language models (LLMs).
    For design science research (DSR), such technologies foster entirely new vistas
    for the design of IT artifacts that make use of their generative capabilities,
    but also influence DSR methodology. This shift is much more profound than it has
    been discussed so far. To identify existing implications of GenAI for design-oriented
    research in IS, we report results from an integrative literature review of recent
    DSR publications in leading IS outlets. Thereby, we synthesize five major theoretical
    challenges that arise when using GenAI in DSR projects: (1) an obscure composition
    of the artifact, (2) an opaque contextualization of the LLM, (3) a fragile internal
    consistency of the artifact, (4) a rapid erosion of prescriptive knowledge, and
    (5) missing methodological guidance. We investigate these challenges and conceptualize
    a set of three guidelines that inform DSR in the rising era of GenAI. These guidelines
    support researchers in designing and justifying GenAI-related DSR processes and
    in precisely articulating the theoretical grounding of their design decisions
    and evaluation strategies.'
author:
- first_name: Philipp
  full_name: zur Heiden, Philipp
  id: '64394'
  last_name: zur Heiden
- first_name: Daniel
  full_name: Beverungen, Daniel
  id: '59677'
  last_name: Beverungen
- first_name: Christian
  full_name: Bartelheimer, Christian
  last_name: Bartelheimer
- first_name: Christoph
  full_name: Breidbach, Christoph
  last_name: Breidbach
citation:
  ama: 'zur Heiden P, Beverungen D, Bartelheimer C, Breidbach C. Design Science Research
    in an Era of Generative AI—Challenges and Theoretical Guidelines. In: <i>Lecture
    Notes in Computer Science</i>. Vol 16606.  Lecture Notes in Computer Science.
    Springer Nature Switzerland; 2026. doi:<a href="https://doi.org/10.1007/978-3-032-28313-9_22">10.1007/978-3-032-28313-9_22</a>'
  apa: zur Heiden, P., Beverungen, D., Bartelheimer, C., &#38; Breidbach, C. (2026).
    Design Science Research in an Era of Generative AI—Challenges and Theoretical
    Guidelines. <i>Lecture Notes in Computer Science</i>, <i>16606</i>. <a href="https://doi.org/10.1007/978-3-032-28313-9_22">https://doi.org/10.1007/978-3-032-28313-9_22</a>
  bibtex: '@inproceedings{zur Heiden_Beverungen_Bartelheimer_Breidbach_2026, place={Cham},
    series={ Lecture Notes in Computer Science}, title={Design Science Research in an Era
    of Generative AI—Challenges and Theoretical Guidelines}, volume={16606}, DOI={<a
    href="https://doi.org/10.1007/978-3-032-28313-9_22">10.1007/978-3-032-28313-9_22</a>},
    booktitle={Lecture Notes in Computer Science}, publisher={Springer Nature Switzerland},
    author={zur Heiden, Philipp and Beverungen, Daniel and Bartelheimer, Christian
    and Breidbach, Christoph}, year={2026}, collection={ Lecture Notes in Computer
    Science} }'
  chicago: 'Heiden, Philipp zur, Daniel Beverungen, Christian Bartelheimer, and Christoph
    Breidbach. “Design Science Research in an Era of Generative AI—Challenges and Theoretical
    Guidelines.” In <i>Lecture Notes in Computer Science</i>, Vol. 16606.  Lecture
    Notes in Computer Science. Cham: Springer Nature Switzerland, 2026. <a href="https://doi.org/10.1007/978-3-032-28313-9_22">https://doi.org/10.1007/978-3-032-28313-9_22</a>.'
  ieee: 'P. zur Heiden, D. Beverungen, C. Bartelheimer, and C. Breidbach, “Design
    Science Research in an Era of Generative AI—Challenges and Theoretical Guidelines,”
    in <i>Lecture Notes in Computer Science</i>, Muenster, 2026, vol. 16606, doi:
    <a href="https://doi.org/10.1007/978-3-032-28313-9_22">10.1007/978-3-032-28313-9_22</a>.'
  mla: zur Heiden, Philipp, et al. “Design Science Research in an Era of Generative
    AI—Challenges and Theoretical Guidelines.” <i>Lecture Notes in Computer Science</i>,
    vol. 16606, Springer Nature Switzerland, 2026, doi:<a href="https://doi.org/10.1007/978-3-032-28313-9_22">10.1007/978-3-032-28313-9_22</a>.
  short: 'P. zur Heiden, D. Beverungen, C. Bartelheimer, C. Breidbach, in: Lecture
    Notes in Computer Science, Springer Nature Switzerland, Cham, 2026.'
conference:
  end_date: 2026-06-10
  location: Muenster
  name: DESRIST 2026
  start_date: 2026-06-08
date_created: 2026-06-03T09:20:18Z
date_updated: 2026-06-03T09:25:50Z
department:
- _id: '195'
doi: 10.1007/978-3-032-28313-9_22
intvolume: '     16606'
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/chapter/10.1007/978-3-032-28313-9_22
place: Cham
publication: Lecture Notes in Computer Science
publication_identifier:
  isbn:
  - '9783032283122'
  - '9783032283139'
  issn:
  - 0302-9743
  - 1611-3349
publication_status: published
publisher: Springer Nature Switzerland
quality_controlled: '1'
series_title: ' Lecture Notes in Computer Science'
status: public
title: Design Science Research in an Era of Generative AI—Challenges and Theoretical
  Guidelines
type: conference
user_id: '59677'
volume: 16606
year: '2026'
...
---
_id: '65811'
author:
- first_name: David Ricardo
  full_name: Zapata Gonzalez, David Ricardo
  id: '105506'
  last_name: Zapata Gonzalez
citation:
  ama: 'Zapata Gonzalez DR. A Step Towards Inherently Interpretable Causal Machine
    Learning Models For Decision Support. In: <i>ECIS Conference</i>. AIS; 2026.'
  apa: Zapata Gonzalez, D. R. (2026). A Step Towards Inherently Interpretable Causal
    Machine Learning Models For Decision Support. <i>ECIS Conference</i>.
  bibtex: '@inproceedings{Zapata Gonzalez_2026, title={A Step Towards Inherently Interpretable
    Causal Machine Learning Models For Decision Support}, booktitle={ECIS Conference},
    publisher={AIS}, author={Zapata Gonzalez, David Ricardo}, year={2026} }'
  chicago: Zapata Gonzalez, David Ricardo. “A Step Towards Inherently Interpretable
    Causal Machine Learning Models For Decision Support.” In <i>ECIS Conference</i>.
    AIS, 2026.
  ieee: D. R. Zapata Gonzalez, “A Step Towards Inherently Interpretable Causal Machine
    Learning Models For Decision Support,” 2026.
  mla: Zapata Gonzalez, David Ricardo. “A Step Towards Inherently Interpretable Causal
    Machine Learning Models For Decision Support.” <i>ECIS Conference</i>, AIS, 2026.
  short: 'D.R. Zapata Gonzalez, in: ECIS Conference, AIS, 2026.'
date_created: 2026-06-09T07:17:37Z
date_updated: 2026-06-09T07:18:31Z
department:
- _id: '195'
language:
- iso: eng
publication: ECIS Conference
publication_status: published
publisher: AIS
status: public
title: A Step Towards Inherently Interpretable Causal Machine Learning Models For
  Decision Support
type: conference
user_id: '105506'
year: '2026'
...
---
_id: '65816'
author:
- first_name: Hendrik
  full_name: Schmitz, Hendrik
  id: '48879'
  last_name: Schmitz
- first_name: Thao Le
  full_name: Nguyen, Thao Le
  id: '97162'
  last_name: Nguyen
citation:
  ama: Schmitz H, Nguyen TL. <i>Education as a Moderator of Genetic Mortality Risk</i>.;
    2026.
  apa: Schmitz, H., &#38; Nguyen, T. L. (2026). <i>Education as a Moderator of Genetic
    Mortality Risk</i>.
  bibtex: '@book{Schmitz_Nguyen_2026, title={Education as a Moderator of Genetic Mortality
    Risk}, author={Schmitz, Hendrik and Nguyen, Thao Le}, year={2026} }'
  chicago: Schmitz, Hendrik, and Thao Le Nguyen. <i>Education as a Moderator of Genetic
    Mortality Risk</i>, 2026.
  ieee: H. Schmitz and T. L. Nguyen, <i>Education as a Moderator of Genetic Mortality
    Risk</i>. 2026.
  mla: Schmitz, Hendrik, and Thao Le Nguyen. <i>Education as a Moderator of Genetic
    Mortality Risk</i>. 2026.
  short: H. Schmitz, T.L. Nguyen, Education as a Moderator of Genetic Mortality Risk,
    2026.
date_created: 2026-06-09T09:58:47Z
date_updated: 2026-06-09T10:35:04Z
department:
- _id: '475'
- _id: '281'
language:
- iso: eng
main_file_link:
- url: https://intern.rwi-essen.de/fileadmin/user_upload/RWI/Publikationen/Ruhr_Economic_Papers/REP_26_1208.pdf
publication_identifier:
  unknown:
  - 978-3-9697393-6
status: public
title: Education as a Moderator of Genetic Mortality Risk
type: working_paper
user_id: '37953'
year: '2026'
...
---
_id: '65818'
alternative_title:
- Update - Das Magazin des SICP–Software Innovation Campus Paderborn
author:
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
citation:
  ama: Kundisch D. <i>DiSerHub Startet in die zweite Phase – Digitale Transformation
    für die Automobilindustrie</i>. Vol 16.; 2026.
  apa: Kundisch, D. (2026). <i>DiSerHub Startet in die zweite Phase – Digitale Transformation
    für die Automobilindustrie</i> (Vol. 16).
  bibtex: '@book{Kundisch_2026, series={1}, title={DiSerHub Startet in die zweite
    Phase – Digitale Transformation für die Automobilindustrie}, volume={16}, author={Kundisch,
    Dennis}, year={2026}, collection={1} }'
  chicago: Kundisch, Dennis. <i>DiSerHub Startet in die zweite Phase – Digitale Transformation
    für die Automobilindustrie</i>. Vol. 16. 1, 2026.
  ieee: D. Kundisch, <i>DiSerHub Startet in die zweite Phase – Digitale Transformation
    für die Automobilindustrie</i>, vol. 16. 2026.
  mla: Kundisch, Dennis. <i>DiSerHub Startet in die zweite Phase – Digitale Transformation
    für die Automobilindustrie</i>. 2026.
  short: D. Kundisch, DiSerHub Startet in die zweite Phase – Digitale Transformation
    für die Automobilindustrie, 2026.
date_created: 2026-06-09T11:55:56Z
date_updated: 2026-06-09T11:58:48Z
department:
- _id: '276'
intvolume: '        16'
language:
- iso: ger
publication_status: published
series_title: '1'
status: public
title: DiSerHub Startet in die zweite Phase – Digitale Transformation für die Automobilindustrie
type: working_paper
user_id: '16205'
volume: 16
year: '2026'
...
---
_id: '65827'
author:
- first_name: Niklas
  full_name: Sänger, Niklas
  id: '49812'
  last_name: Sänger
  orcid: 0009-0007-2292-9063
citation:
  ama: 'Sänger N. Bridging Academic and Vocational Knowledge: Professionalization
    in Vocational Teacher Education. In: ; 2026.'
  apa: 'Sänger, N. (2026). <i>Bridging Academic and Vocational Knowledge: Professionalization
    in Vocational Teacher Education</i>. EARLI SIG 4 &#38; 11 CONFERENCE, Helsinki.'
  bibtex: '@inproceedings{Sänger_2026, title={Bridging Academic and Vocational Knowledge:
    Professionalization in Vocational Teacher Education}, author={Sänger, Niklas},
    year={2026} }'
  chicago: 'Sänger, Niklas. “Bridging Academic and Vocational Knowledge: Professionalization
    in Vocational Teacher Education,” 2026.'
  ieee: 'N. Sänger, “Bridging Academic and Vocational Knowledge: Professionalization
    in Vocational Teacher Education,” presented at the EARLI SIG 4 &#38; 11 CONFERENCE,
    Helsinki, 2026.'
  mla: 'Sänger, Niklas. <i>Bridging Academic and Vocational Knowledge: Professionalization
    in Vocational Teacher Education</i>. 2026.'
  short: 'N. Sänger, in: 2026.'
conference:
  end_date: 2026-06-12
  location: Helsinki
  name: EARLI SIG 4 & 11 CONFERENCE
  start_date: 2026-06-10
date_created: 2026-06-10T18:32:16Z
date_updated: 2026-06-10T18:37:19Z
department:
- _id: '208'
- _id: '282'
language:
- iso: eng
quality_controlled: '1'
status: public
title: 'Bridging Academic and Vocational Knowledge: Professionalization in Vocational
  Teacher Education'
type: conference
user_id: '49812'
year: '2026'
...
