---
_id: '60413'
author:
- first_name: David
  full_name: Bartlitz, David
  id: '104560'
  last_name: Bartlitz
  orcid: '0000-0003-2967-8299 '
citation:
  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.
  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.
  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} }'
  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.
  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.
date_created: 2025-06-26T09:42:09Z
date_updated: 2025-06-26T09:43:51Z
department:
- _id: '845'
issue: '12'
language:
- iso: ger
main_file_link:
- url: https://www.juris.de/perma?d=jzs-ZIP-2024-12-004-616
page: 616-617
publication: Zeitschrift für Wirtschaftsrecht (ZIP)
publication_status: published
status: public
title: Keine negativen Zinsen bei Berechnung der Vorfälligkeitsentschädigung. Anmerkung
  zu OLG Nürnberg, Urt. v. 25. 7. 2023 - 14 U 2764/22
type: journal_article
user_id: '95606'
year: '2024'
...
---
_id: '60521'
author:
- first_name: Desiree
  full_name: Daniel-Söltenfuß, Desiree
  id: '10186'
  last_name: Daniel-Söltenfuß
citation:
  ama: 'Daniel-Söltenfuß D. Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse
    zur Gestaltung von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel
    InnoVET. 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.
  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} }'
  chicago: Daniel-Söltenfuß, Desiree. “Transfer Als Transport? Einordnung Vorläufiger
    Forschungsergebnisse Zur Gestaltung von Transferprozessen Im Kontext von Innovationsprogrammen
    Am Beispiel InnoVET,” 2024.
  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.
  mla: Daniel-Söltenfuß, Desiree. <i>Transfer Als Transport? Einordnung Vorläufiger
    Forschungsergebnisse Zur Gestaltung von Transferprozessen Im Kontext von Innovationsprogrammen
    Am Beispiel InnoVET</i>. 2024.
  short: 'D. Daniel-Söltenfuß, in: 2024.'
conference:
  end_date: 2024-09-18
  location: Dresden
  name: Sektionstagung Berufs- und Wirtschaftspädagogik
  start_date: 2024-09-16
date_created: 2025-07-04T13:35:48Z
date_updated: 2025-07-04T13:36:01Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Transfer als Transport? Einordnung vorläufiger Forschungsergebnisse zur Gestaltung
  von Transferprozessen im Kontext von Innovationsprogrammen am Beispiel InnoVET
type: conference_abstract
user_id: '10186'
year: '2024'
...
---
_id: '54545'
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>"
alternative_title:
- From Human Needs to Intergroup Violence
author:
- first_name: Veronika
  full_name: Müller, Veronika
  last_name: Müller
- first_name: Thomas
  full_name: Gries, Thomas
  id: '186'
  last_name: Gries
citation:
  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>
  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>
  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} }'
  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>.
  ieee: V. Müller and T. Gries, <i>Ideology and the Microfoundations of Conflict</i>.
    Oxford University PressNew York, 2024.
  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>.
  short: V. Müller, T. Gries, Ideology and the Microfoundations of Conflict, Oxford
    University PressNew York, 2024.
date_created: 2024-06-02T19:57:33Z
date_updated: 2025-07-13T17:58:28Z
department:
- _id: '19'
- _id: '200'
- _id: '202'
- _id: '475'
doi: 10.1093/oso/9780197670187.001.0001
has_accepted_license: '1'
language:
- iso: eng
publication_identifier:
  isbn:
  - '0197670180'
  - '9780197670187'
  - '9780197670217'
publication_status: published
publisher: Oxford University PressNew York
status: public
title: Ideology and the Microfoundations of Conflict
type: book
user_id: '186'
year: '2024'
...
---
_id: '55658'
author:
- first_name: Mehrzad
  full_name: Azmi Shabestari, Mehrzad
  last_name: Azmi Shabestari
- first_name: Reyhaneh
  full_name: Safaei, Reyhaneh
  last_name: Safaei
citation:
  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>
  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} }'
  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>.'
  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>.'
  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>.
  short: M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024)
    224–239.
date_created: 2024-08-20T11:09:50Z
date_updated: 2026-04-09T07:38:19Z
department:
- _id: '187'
doi: 10.59403/8cbkga
extern: '1'
intvolume: '        78'
issue: '6'
language:
- iso: eng
page: 224-239
publication: Bulletin for International Taxation
quality_controlled: '1'
status: public
title: The Effect of Uncertainty Regarding Transfer  Pricing Regulations and Administrative  Practices
  on Corporate Investment Decisions
type: journal_article
user_id: '74000'
volume: 78
year: '2024'
...
---
_id: '57546'
author:
- first_name: Jannis
  full_name: Bischof, Jannis
  last_name: Bischof
- first_name: Joachim
  full_name: Gassen, Joachim
  last_name: Gassen
- first_name: Anna
  full_name: Rohlfing-Bastian, Anna
  last_name: Rohlfing-Bastian
- first_name: Davud
  full_name: Rostam-Afschar, Davud
  last_name: Rostam-Afschar
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  last_name: Sureth-Sloane
citation:
  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>'
  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>'
  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} }'
  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>.'
  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>.'
  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>.'
  short: J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane,
    Schmalenbach Journal of Business Research  (2024).
date_created: 2024-12-03T08:10:52Z
date_updated: 2026-04-09T07:37:02Z
department:
- _id: '187'
doi: 10.1007/s41471-024-00200-7
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publication: 'Schmalenbach Journal of Business Research '
quality_controlled: '1'
status: public
title: 'Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
  and Financial Accounting'
type: journal_article
user_id: '74000'
year: '2024'
...
---
_id: '54530'
author:
- first_name: Kim Alina
  full_name: Schulz, Kim Alina
  id: '68607'
  last_name: Schulz
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  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.
  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.
  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} }'
  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.'
  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.
  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.
  short: K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.
date_created: 2024-05-31T10:04:36Z
date_updated: 2026-04-09T07:37:06Z
department:
- _id: '187'
intvolume: '       101'
issue: '4'
language:
- iso: ger
page: 335-353
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
  praktischer Erfahrungen
type: journal_article
user_id: '74000'
volume: 101
year: '2024'
...
---
_id: '47424'
author:
- first_name: Sascha Christian
  full_name: Burmeister, Sascha Christian
  id: '32685'
  last_name: Burmeister
  orcid: 0000-0001-6679-0453
- first_name: Daniela
  full_name: Guericke, Daniela
  last_name: Guericke
- first_name: Guido
  full_name: Schryen, Guido
  id: '72850'
  last_name: Schryen
citation:
  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.
  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>.
  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} }'
  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.
  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.
  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.
  short: S.C. Burmeister, D. Guericke, G. Schryen, Flexible Services and Manufacturing
    Journal (2024).
date_created: 2023-09-26T06:25:22Z
date_updated: 2026-04-27T09:12:58Z
department:
- _id: '277'
language:
- iso: eng
publication: Flexible Services and Manufacturing Journal
status: public
title: A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem
  with Real-time Energy Tariffs
type: journal_article
user_id: '51811'
year: '2024'
...
---
_id: '55175'
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>Bankpolitik</i>. 1st ed. Schäffer-Poeschel;
    2024.
  apa: Uhde, A., Paul, S., Horsch, A., Kaltofen, D., &#38; Weiß, G. (2024). <i>Bankpolitik</i>
    (1st ed.). Schäffer-Poeschel.
  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}
    }'
  chicago: 'Uhde, André, Stephan Paul, Andreas Horsch, Daniel  Kaltofen, and Gregor
    Weiß. <i>Bankpolitik</i>. 1st ed. Stuttgart: Schäffer-Poeschel, 2024.'
  ieee: 'A. Uhde, S. Paul, A. Horsch, D. Kaltofen, and G. Weiß, <i>Bankpolitik</i>,
    1st ed. Stuttgart: Schäffer-Poeschel, 2024.'
  mla: Uhde, André, et al. <i>Bankpolitik</i>. 1st ed., Schäffer-Poeschel, 2024.
  short: A. Uhde, S. Paul, A. Horsch, D. Kaltofen, G. Weiß, Bankpolitik, 1st ed.,
    Schäffer-Poeschel, Stuttgart, 2024.
date_created: 2024-07-11T08:25:33Z
date_updated: 2026-05-27T10:58:34Z
department:
- _id: '19'
edition: '1'
language:
- iso: ger
page: '776'
place: Stuttgart
publication_identifier:
  isbn:
  - 978-3-7910-4633-4
publication_status: published
publisher: Schäffer-Poeschel
status: public
title: Bankpolitik
type: book
user_id: '36049'
year: '2024'
...
---
_id: '56817'
abstract:
- lang: eng
  text: This study analyzes whether and to what extent the provision of public goods
    and firms' trust in local governments' handling of local business tax revenues
    are associated with firms' willingness to pay local business tax. Using survey
    data on German small-and medium-sized firms, we find that the average perceived
    provision of public goods is not associated with the willingness to pay local
    business tax. Separating public goods into private-and business-related public
    goods, we find that the perception of public goods related to the private sphere
    of firms' decision-makers is associated with an increase in firms' willingness
    to pay local business tax by about 10%. However, public goods related to the business
    sphere show no similar association. Contradictory to the perceived provision of
    public goods, we find surprisingly no association between firms' willingness to
    pay local business tax and the actual provision of public goods. Trust in local
    governments' handling of tax revenue increases firms' willingness to pay local
    business tax significantly, with an effect size of about twice as large as for
    the perception of provided private-related public goods. These findings indicate
    that the handling of tax revenues exerts a more pronounced influence on firms'
    willingness to pay than the actual utilization of these revenues. Documenting
    tax revenue implications, we further show that the average willingness to pay
    local business tax within a local government is associated with a significant
    decrease in tax avoidance by about 10%. Our results inform local governments about
    how the provision of public goods and the building of trust can sustainably contribute
    to firms' willingness to pay local business tax. Thus, our results contribute
    to the understanding of how taxes can be efficiently collected and effectively
    used.
author:
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
- first_name: Vanessa
  full_name: Heinemann-Heile, Vanessa
  id: '83380'
  last_name: Heinemann-Heile
citation:
  ama: Giese H, Heinemann-Heile V. <i>Firms’ Perception of a Fair Tax Burden - The
    Impact of Trust and Public Goods</i>.; 2024. doi:<a href="https://dx.doi.org/10.2139/ssrn.4972829">https://dx.doi.org/10.2139/ssrn.4972829</a>
  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>
  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} }'
  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>.
  ieee: H. Giese and V. Heinemann-Heile, <i>Firms’ Perception of a Fair Tax Burden
    - The Impact of Trust and Public Goods</i>. 2024.
  mla: Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Perception of a Fair
    Tax Burden - The Impact of Trust and Public Goods</i>. 2024, doi:<a href="https://dx.doi.org/10.2139/ssrn.4972829">https://dx.doi.org/10.2139/ssrn.4972829</a>.
  short: H. Giese, V. Heinemann-Heile, Firms’ Perception of a Fair Tax Burden - The
    Impact of Trust and Public Goods, 2024.
date_created: 2024-10-30T07:30:08Z
date_updated: 2026-06-11T06:46:34Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4972829
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://ssrn.com/abstract=4972829
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 158
status: public
title: Firms' Perception of a Fair Tax Burden - The Impact of Trust and Public Goods
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '49873'
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.
author:
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
- first_name: Reinald
  full_name: Koch, Reinald
  last_name: Koch
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  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>'
  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}
    }'
  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.'
  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>.'
  short: 'H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity and Tax Risk: The Role
    of Tax Employees, 2024.'
date_created: 2023-12-19T13:22:08Z
date_updated: 2026-06-11T06:51:43Z
department:
- _id: '187'
doi: 10.2139/ssrn.4888151
keyword:
- tax complexity
- tax complexity cost
- tax department
- tax employees
- tax risk
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 149
status: public
title: 'Tax Complexity and Tax Risk: The Role of Tax Employees'
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '65899'
author:
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
citation:
  ama: 'Breuing F. „Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen
    (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit
    im Kontext des InnoVET-Programms. In: ; 2024.'
  apa: Breuing, F. (2024). <i>„Die unterschiedlichen Perspektiven, die unterschiedlichen
    Grundvoraussetzungen (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler
    Zusammenarbeit im Kontext des InnoVET-Programms</i>. Trilaterales Doktorand:innenseminar
    in Kooperation des Bundesinstituts für Berufsbildung, der Universität Paderborn
    und der Universität zu Köln, Bonn.
  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} }'
  chicago: Breuing, Friederike. “„Die Unterschiedlichen Perspektiven, Die Unterschiedlichen
    Grundvoraussetzungen (…), Die Unterschiedliche Sprache“ –  Prozesse Interorganisationaler
    Zusammenarbeit Im Kontext Des InnoVET-Programms,” 2024.
  ieee: F. Breuing, “„Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen
    (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit
    im Kontext des InnoVET-Programms,” presented at the Trilaterales Doktorand:innenseminar
    in Kooperation des Bundesinstituts für Berufsbildung, der Universität Paderborn
    und der Universität zu Köln, Bonn, 2024.
  mla: Breuing, Friederike. <i>„Die Unterschiedlichen Perspektiven, Die Unterschiedlichen
    Grundvoraussetzungen (…), Die Unterschiedliche Sprache“ –  Prozesse Interorganisationaler
    Zusammenarbeit Im Kontext Des InnoVET-Programms</i>. 2024.
  short: 'F. Breuing, in: 2024.'
conference:
  end_date: 2024-10-29
  location: Bonn
  name: Trilaterales Doktorand:innenseminar in Kooperation des Bundesinstituts für
    Berufsbildung, der Universität Paderborn und der Universität zu Köln
  start_date: 2024-10-28
date_created: 2026-06-15T14:41:20Z
date_updated: 2026-06-15T14:42:51Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: „Die unterschiedlichen Perspektiven, die unterschiedlichen Grundvoraussetzungen
  (…), die unterschiedliche Sprache“ –  Prozesse interorganisationaler Zusammenarbeit
  im Kontext des InnoVET-Programms
type: conference
user_id: '45696'
year: '2024'
...
---
_id: '65898'
author:
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
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.'
  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.
  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} }'
  chicago: Breuing, Friederike. “VET Innovation Projects in Germany – Overview of
    and Insights into a Qualitative Study on Processes of Inter-Organisational Cooperation,”
    2024.
  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.
  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.'
conference:
  end_date: 2024-11-25
  location: Paderborn
  name: Graduate Students International Academic Forum
  start_date: 2024-11-25
date_created: 2026-06-15T14:33:16Z
date_updated: 2026-06-15T14:33:54Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: VET innovation projects in Germany – Overview of and insights into a qualitative
  study on processes of inter-organisational cooperation
type: conference_abstract
user_id: '45696'
year: '2024'
...
---
_id: '65911'
author:
- first_name: Katharina
  full_name: Radermacher, Katharina
  id: '47691'
  last_name: Radermacher
- first_name: Martin
  full_name: Schneider, Martin
  id: '471'
  last_name: Schneider
  orcid: https://orcid.org/0000-0002-6961-3716
citation:
  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.'
  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>'
  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} }'
  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.'
  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.'
  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.'
  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.'
date_created: 2026-06-16T09:49:04Z
date_updated: 2026-06-16T09:55:08Z
department:
- _id: '19'
- _id: '185'
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://iba.online/publikationen
oa: '1'
publication_status: published
status: public
title: 'HR-Praktiken als Ressourcenmanager: Wie die Schwächen flexibler und unflexibler
  Arbeitsmodelle kompensiert werden können. Studie Industrieverband Büro und Arbeitswelt
  e.V..'
type: report
user_id: '54657'
year: '2024'
...
---
_id: '65923'
author:
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
citation:
  ama: 'Breuing F. Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen
    interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms. In: ; 2024.'
  apa: Breuing, F. (2024). <i>Innovationsprojekte in der beruflichen Bildung – Studie
    zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms</i>.
    Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft
    für Erziehungswissenschaft 2024, Dresden.
  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} }'
  chicago: Breuing, Friederike. “Innovationsprojekte in der beruflichen Bildung –
    Studie zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms,”
    2024.
  ieee: F. Breuing, “Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen
    interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms,” presented
    at the Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen
    Gesellschaft für Erziehungswissenschaft 2024, Dresden, 2024.
  mla: Breuing, Friederike. <i>Innovationsprojekte in der beruflichen Bildung – Studie
    zu Prozessen interorganisationaler Zusammenarbeit im Kontext des InnoVET-Programms</i>.
    2024.
  short: 'F. Breuing, in: 2024.'
conference:
  end_date: 2024-09-18
  location: Dresden
  name: Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft
    für Erziehungswissenschaft 2024
  start_date: 2024-09-16
date_created: 2026-06-17T14:58:33Z
date_updated: 2026-06-17T15:00:08Z
department:
- _id: '208'
language:
- iso: ger
status: public
title: Innovationsprojekte in der beruflichen Bildung – Studie zu Prozessen interorganisationaler
  Zusammenarbeit im Kontext des InnoVET-Programms
type: conference
user_id: '45696'
year: '2024'
...
---
_id: '65861'
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.
article_number: '5'
author:
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
  orcid: 0009-0009-2545-5929
- first_name: Paula
  full_name: Relard, Paula
  last_name: Relard
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>
  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>
  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} }'
  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>.
  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>.'
  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>.
  short: U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).
date_created: 2026-06-15T08:12:38Z
date_updated: 2026-08-25T10:19:16Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
doi: 10.1007/s00550-024-00541-1
intvolume: '        32'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://doi.org/10.1007/s00550-024-00541-1
oa: '1'
publication: Sustainability Nexus Forum
publication_identifier:
  issn:
  - 2948-1627
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Are firms (getting) ready for the corporate sustainability reporting directive?
type: journal_article
user_id: '15866'
volume: 32
year: '2024'
...
---
_id: '66110'
author:
- first_name: Katharina
  full_name: Radermacher, Katharina
  id: '47691'
  last_name: Radermacher
- first_name: M.
  full_name: Rösener, M.
  last_name: Rösener
citation:
  ama: Radermacher K, Rösener M. <i>Eine Analyse Der Arbeitsplatzkonzepte Preisgekrönter
    Unternehmen. Auf Dem Weg Zum Arbeitsplatz Der Zukunft.</i>; 2024.
  apa: Radermacher, K., &#38; Rösener, M. (2024). <i>Eine Analyse der Arbeitsplatzkonzepte
    preisgekrönter Unternehmen. Auf dem Weg zum Arbeitsplatz der Zukunft.</i>
  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} }'
  chicago: Radermacher, Katharina, and M. Rösener. <i>Eine Analyse Der Arbeitsplatzkonzepte
    Preisgekrönter Unternehmen. Auf Dem Weg Zum Arbeitsplatz Der Zukunft.</i>, 2024.
  ieee: K. Radermacher 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.
  short: K. Radermacher, M. Rösener, Eine Analyse Der Arbeitsplatzkonzepte Preisgekrönter
    Unternehmen. Auf Dem Weg Zum Arbeitsplatz Der Zukunft., 2024.
date_created: 2026-07-02T09:39:07Z
date_updated: 2026-07-02T09:40:47Z
department:
- _id: '19'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://iba.online/studynet/arbeitsplatzkonzepte-bwa/
oa: '1'
status: public
title: Eine Analyse der Arbeitsplatzkonzepte preisgekrönter Unternehmen. Auf dem Weg
  zum Arbeitsplatz der Zukunft.
type: report
user_id: '54657'
year: '2024'
...
---
_id: '35637'
abstract:
- lang: eng
  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.
article_type: original
author:
- first_name: Valentin
  full_name: Schiele, Valentin
  id: '53779'
  last_name: Schiele
- first_name: Hendrik
  full_name: Schmitz, Hendrik
  id: '48879'
  last_name: Schmitz
citation:
  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>'
  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} }'
  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>.'
  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>.'
  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>.'
  short: V. Schiele, H. Schmitz, European Economic Review 151 (2023).
date_created: 2023-01-10T07:52:03Z
date_updated: 2023-01-10T08:04:10Z
department:
- _id: '281'
- _id: '475'
doi: 10.1016/j.euroecorev.2022.104320
intvolume: '       151'
language:
- iso: eng
main_file_link:
- url: https://www.sciencedirect.com/science/article/abs/pii/S0014292122002008
publication: European Economic Review
publication_status: published
quality_controlled: '1'
status: public
title: 'Understanding cognitive decline in older ages: The role of health shocks'
type: journal_article
user_id: '53779'
volume: 151
year: '2023'
...
---
_id: '48285'
author:
- first_name: Anastasia
  full_name: Lebedeva, Anastasia
  last_name: Lebedeva
- first_name: Jaroslaw
  full_name: Kornowicz, Jaroslaw
  id: '44029'
  last_name: Kornowicz
- first_name: Olesja
  full_name: Lammert, Olesja
  id: '47384'
  last_name: Lammert
- first_name: Jörg
  full_name: Papenkordt, Jörg
  id: '44648'
  last_name: Papenkordt
citation:
  ama: 'Lebedeva A, Kornowicz J, Lammert O, Papenkordt J. The Role of Response Time
    for Algorithm Aversion in Fast and Slow Thinking Tasks. In: <i>Artificial Intelligence
    in HCI</i>. Artificial Intelligence in HCI. ; 2023. doi:<a href="https://doi.org/10.1007/978-3-031-35891-3_9">10.1007/978-3-031-35891-3_9</a>'
  apa: Lebedeva, A., Kornowicz, J., Lammert, O., &#38; Papenkordt, J. (2023). The
    Role of Response Time for Algorithm Aversion in Fast and Slow Thinking Tasks.
    <i>Artificial Intelligence in HCI</i>. <a href="https://doi.org/10.1007/978-3-031-35891-3_9">https://doi.org/10.1007/978-3-031-35891-3_9</a>
  bibtex: '@inproceedings{Lebedeva_Kornowicz_Lammert_Papenkordt_2023, series={Artificial
    Intelligence in HCI}, title={The Role of Response Time for Algorithm Aversion
    in Fast and Slow Thinking Tasks}, DOI={<a href="https://doi.org/10.1007/978-3-031-35891-3_9">10.1007/978-3-031-35891-3_9</a>},
    booktitle={Artificial Intelligence in HCI}, author={Lebedeva, Anastasia and Kornowicz,
    Jaroslaw and Lammert, Olesja and Papenkordt, Jörg}, year={2023}, collection={Artificial
    Intelligence in HCI} }'
  chicago: Lebedeva, Anastasia, Jaroslaw Kornowicz, Olesja Lammert, and Jörg Papenkordt.
    “The Role of Response Time for Algorithm Aversion in Fast and Slow Thinking Tasks.”
    In <i>Artificial Intelligence in HCI</i>. Artificial Intelligence in HCI, 2023.
    <a href="https://doi.org/10.1007/978-3-031-35891-3_9">https://doi.org/10.1007/978-3-031-35891-3_9</a>.
  ieee: 'A. Lebedeva, J. Kornowicz, O. Lammert, and J. Papenkordt, “The Role of Response
    Time for Algorithm Aversion in Fast and Slow Thinking Tasks,” 2023, doi: <a href="https://doi.org/10.1007/978-3-031-35891-3_9">10.1007/978-3-031-35891-3_9</a>.'
  mla: Lebedeva, Anastasia, et al. “The Role of Response Time for Algorithm Aversion
    in Fast and Slow Thinking Tasks.” <i>Artificial Intelligence in HCI</i>, 2023,
    doi:<a href="https://doi.org/10.1007/978-3-031-35891-3_9">10.1007/978-3-031-35891-3_9</a>.
  short: 'A. Lebedeva, J. Kornowicz, O. Lammert, J. Papenkordt, in: Artificial Intelligence
    in HCI, 2023.'
date_created: 2023-10-19T07:53:23Z
date_updated: 2023-11-23T08:06:17Z
department:
- _id: '178'
- _id: '184'
doi: 10.1007/978-3-031-35891-3_9
language:
- iso: eng
project:
- _id: '113'
  name: 'TRR 318 - A3: TRR 318 - Subproject A3'
- _id: '125'
  name: 'TRR 318 - C2: TRR 318 - Subproject C2'
- _id: '409'
  grant_number: 02L19C115
  name: 'KIAM: KIAM: Kompetenzzentrum KI in der Arbeitswelt des industriellen Mittelstands
    in OstWestfalenLippe'
publication: Artificial Intelligence in HCI
series_title: Artificial Intelligence in HCI
status: public
title: The Role of Response Time for Algorithm Aversion in Fast and Slow Thinking
  Tasks
type: conference
user_id: '44648'
year: '2023'
...
---
_id: '47976'
author:
- first_name: Jörg
  full_name: Papenkordt, Jörg
  id: '44648'
  last_name: Papenkordt
- first_name: Axel-Cyrille
  full_name: Ngonga-Ngomo, Axel-Cyrille
  last_name: Ngonga-Ngomo
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
citation:
  ama: 'Papenkordt J, Ngonga-Ngomo A-C, Thommes K. Are Numbers or Words the Key to
    User Reliance on AI? In: <i>Academy of Management Proceedings</i>. ; 2023. doi:<a
    href="https://doi.org/10.5465/AMPROC.2023.12946">10.5465/AMPROC.2023.12946</a>'
  apa: Papenkordt, J., Ngonga-Ngomo, A.-C., &#38; Thommes, K. (2023). Are Numbers
    or Words the Key to User Reliance on AI? <i>Academy of Management Proceedings</i>.
    <a href="https://doi.org/10.5465/AMPROC.2023.12946">https://doi.org/10.5465/AMPROC.2023.12946</a>
  bibtex: '@inproceedings{Papenkordt_Ngonga-Ngomo_Thommes_2023, title={Are Numbers
    or Words the Key to User Reliance on AI?}, DOI={<a href="https://doi.org/10.5465/AMPROC.2023.12946">10.5465/AMPROC.2023.12946</a>},
    booktitle={Academy of Management Proceedings}, author={Papenkordt, Jörg and Ngonga-Ngomo,
    Axel-Cyrille and Thommes, Kirsten}, year={2023} }'
  chicago: Papenkordt, Jörg, Axel-Cyrille Ngonga-Ngomo, and Kirsten Thommes. “Are
    Numbers or Words the Key to User Reliance on AI?” In <i>Academy of Management
    Proceedings</i>, 2023. <a href="https://doi.org/10.5465/AMPROC.2023.12946">https://doi.org/10.5465/AMPROC.2023.12946</a>.
  ieee: 'J. Papenkordt, A.-C. Ngonga-Ngomo, and K. Thommes, “Are Numbers or Words
    the Key to User Reliance on AI?,” 2023, doi: <a href="https://doi.org/10.5465/AMPROC.2023.12946">10.5465/AMPROC.2023.12946</a>.'
  mla: Papenkordt, Jörg, et al. “Are Numbers or Words the Key to User Reliance on
    AI?” <i>Academy of Management Proceedings</i>, 2023, doi:<a href="https://doi.org/10.5465/AMPROC.2023.12946">10.5465/AMPROC.2023.12946</a>.
  short: 'J. Papenkordt, A.-C. Ngonga-Ngomo, K. Thommes, in: Academy of Management
    Proceedings, 2023.'
date_created: 2023-10-11T08:35:52Z
date_updated: 2023-11-23T08:07:28Z
department:
- _id: '178'
- _id: '184'
doi: 10.5465/AMPROC.2023.12946
language:
- iso: eng
project:
- _id: '409'
  grant_number: 02L19C115
  name: 'KIAM: KIAM: Kompetenzzentrum KI in der Arbeitswelt des industriellen Mittelstands
    in OstWestfalenLippe'
publication: Academy of Management Proceedings
status: public
title: Are Numbers or Words the Key to User Reliance on AI?
type: conference
user_id: '44648'
year: '2023'
...
---
_id: '49213'
author:
- first_name: Martin
  full_name: Schneider, Martin
  id: '471'
  last_name: Schneider
  orcid: https://orcid.org/0000-0002-6961-3716
- first_name: Katharina
  full_name: Radermacher, Katharina
  last_name: Radermacher
citation:
  ama: Schneider M, Radermacher K. Employer Branding - Wie Arbeitgeber strategisch
    gegen den Arbeitskräftemangel vorgehen. . <i>Die Politische Meinung</i>. 2023;(580):63-67.
  apa: Schneider, M., &#38; Radermacher, K. (2023). Employer Branding - Wie Arbeitgeber
    strategisch gegen den Arbeitskräftemangel vorgehen. . <i>Die Politische Meinung</i>,
    <i>580</i>, 63–67.
  bibtex: '@article{Schneider_Radermacher_2023, title={Employer Branding - Wie Arbeitgeber
    strategisch gegen den Arbeitskräftemangel vorgehen. }, number={580}, journal={Die
    Politische Meinung}, author={Schneider, Martin and Radermacher, Katharina}, year={2023},
    pages={63–67} }'
  chicago: 'Schneider, Martin, and Katharina Radermacher. “Employer Branding - Wie
    Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen. .” <i>Die Politische
    Meinung</i>, no. 580 (2023): 63–67.'
  ieee: M. Schneider and K. Radermacher, “Employer Branding - Wie Arbeitgeber strategisch
    gegen den Arbeitskräftemangel vorgehen. ,” <i>Die Politische Meinung</i>, no.
    580, pp. 63–67, 2023.
  mla: Schneider, Martin, and Katharina Radermacher. “Employer Branding - Wie Arbeitgeber
    strategisch gegen den Arbeitskräftemangel vorgehen. .” <i>Die Politische Meinung</i>,
    no. 580, 2023, pp. 63–67.
  short: M. Schneider, K. Radermacher, Die Politische Meinung (2023) 63–67.
date_created: 2023-11-27T12:47:30Z
date_updated: 2023-11-27T12:48:08Z
department:
- _id: '19'
- _id: '185'
issue: '580'
language:
- iso: ger
page: 63-67
publication: Die Politische Meinung
publication_identifier:
  issn:
  - 0032-3446
publication_status: published
status: public
title: 'Employer Branding - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel
  vorgehen. '
type: journal_article
user_id: '54657'
year: '2023'
...
