---
_id: '66418'
alternative_title:
- Ergebnisse einer Befragung des Projektpersonals im Innovationswettbewerb InnoVET.
Results of a Survey of Project Staff in the InnoVET Innovation Competition
author:
- first_name: Desiree
full_name: Daniel-Söltenfuß, Desiree
id: '10186'
last_name: Daniel-Söltenfuß
citation:
ama: Daniel-Söltenfuß D. Neue Perspektiven auf Verstetigung und Nachhaltigkeit im
Kontext der Transfergestaltung in Innovationsprogrammen. Zeitschrift für Berufs-
und Wirtschaftspädagogik. 2026;122(1):90-120. doi:10.25162/zbw-2026-0004
apa: Daniel-Söltenfuß, D. (2026). Neue Perspektiven auf Verstetigung und Nachhaltigkeit
im Kontext der Transfergestaltung in Innovationsprogrammen. Zeitschrift für
Berufs- und Wirtschaftspädagogik, 122(1), 90–120. https://doi.org/10.25162/zbw-2026-0004
bibtex: '@article{Daniel-Söltenfuß_2026, title={Neue Perspektiven auf Verstetigung
und Nachhaltigkeit im Kontext der Transfergestaltung in Innovationsprogrammen},
volume={122}, DOI={10.25162/zbw-2026-0004},
number={1}, journal={Zeitschrift für Berufs- und Wirtschaftspädagogik}, publisher={Wissenschaftliche
Verlagsgesellschaft mbH}, author={Daniel-Söltenfuß, Desiree}, year={2026}, pages={90–120}
}'
chicago: 'Daniel-Söltenfuß, Desiree. “Neue Perspektiven auf Verstetigung und Nachhaltigkeit
im Kontext der Transfergestaltung in Innovationsprogrammen.” Zeitschrift für
Berufs- und Wirtschaftspädagogik 122, no. 1 (2026): 90–120. https://doi.org/10.25162/zbw-2026-0004.'
ieee: 'D. Daniel-Söltenfuß, “Neue Perspektiven auf Verstetigung und Nachhaltigkeit
im Kontext der Transfergestaltung in Innovationsprogrammen,” Zeitschrift für
Berufs- und Wirtschaftspädagogik, vol. 122, no. 1, pp. 90–120, 2026, doi:
10.25162/zbw-2026-0004.'
mla: Daniel-Söltenfuß, Desiree. “Neue Perspektiven auf Verstetigung und Nachhaltigkeit
im Kontext der Transfergestaltung in Innovationsprogrammen.” Zeitschrift für
Berufs- und Wirtschaftspädagogik, vol. 122, no. 1, Wissenschaftliche Verlagsgesellschaft
mbH, 2026, pp. 90–120, doi:10.25162/zbw-2026-0004.
short: D. Daniel-Söltenfuß, Zeitschrift für Berufs- und Wirtschaftspädagogik 122
(2026) 90–120.
date_created: 2026-07-09T12:28:02Z
date_updated: 2026-07-09T12:34:11Z
department:
- _id: '208'
doi: 10.25162/zbw-2026-0004
intvolume: ' 122'
issue: '1'
language:
- iso: ger
page: 90-120
publication: Zeitschrift für Berufs- und Wirtschaftspädagogik
publication_identifier:
issn:
- 0172-2875
- 2366-2433
publication_status: published
publisher: Wissenschaftliche Verlagsgesellschaft mbH
quality_controlled: '1'
status: public
title: Neue Perspektiven auf Verstetigung und Nachhaltigkeit im Kontext der Transfergestaltung
in Innovationsprogrammen
type: journal_article
user_id: '10186'
volume: 122
year: '2026'
...
---
_id: '61410'
abstract:
- lang: eng
text: "Purpose: The purpose of this study is to identify, analyze, and explain the
implications that could\r\narise for service settings if AI systems develop, or
are perceived to develop, consciousness – the\r\nability to acknowledge their
own existence and the capacity for positive or negative experiences.\r\n\r\nDesign/methodology/approach:
This study proposes and explores four hypothetical scenarios in\r\nwhich conscious
AI in service could manifest. We contextualize our resulting typology in the\r\nhealth
service context and integrate extant literature on technology-enabled service,
AI\r\nconsciousness, and AI ethics into the narrative.\r\n\r\nFindings: This study
provides a unique theoretical contribution to service research in the form of\r\na
Type IV theory. It enables future service researchers to apprehend, explain, and
predict how\r\nfunctionally conscious AI in service might unfold.\r\n\r\nOriginality:
An increasingly prolific public discourse acknowledges that conscious AI systems\r\nmay
emerge. Against this backdrop, this study aims to systematically explore a question
that is\r\nperhaps the most critical and timely, but also inherently speculative,
in relation to AI in service\r\nresearch by introducing much-needed theory and
terminology.\r\n\r\nPractical implications: The ethical use of conscious AI in
service could emerge as a distinct\r\ncompetitive advantage in the future. Achieving
this outcome involves speculative yet actionable\r\nrecommendations that include
training, guiding, and controlling how humans engage with such\r\nsystems, developing
appropriate wellbeing protocols for functionally conscious AI systems, and\r\nestablishing
AI rights and governance frameworks."
article_type: original
author:
- first_name: Christoph
full_name: Breidbach, Christoph
last_name: Breidbach
- first_name: Casper Ferm
full_name: Lars-Erik, Casper Ferm
last_name: Lars-Erik
- first_name: Paul
full_name: Maglio, Paul
last_name: Maglio
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
- first_name: Jochen
full_name: Wirtz, Jochen
last_name: Wirtz
- first_name: Alex
full_name: Twigg, Alex
last_name: Twigg
citation:
ama: Breidbach C, Lars-Erik CF, Maglio P, Beverungen D, Wirtz J, Twigg A. Conscious
Artificial Intelligence in Service. Journal of Service Management. 2026;37(4):597-621.
doi:10.1108/JOSM-12-2024-0536
apa: Breidbach, C., Lars-Erik, C. F., Maglio, P., Beverungen, D., Wirtz, J., &
Twigg, A. (2026). Conscious Artificial Intelligence in Service. Journal of
Service Management, 37(4), 597–621. https://doi.org/10.1108/JOSM-12-2024-0536
bibtex: '@article{Breidbach_Lars-Erik_Maglio_Beverungen_Wirtz_Twigg_2026, title={Conscious
Artificial Intelligence in Service}, volume={37}, DOI={10.1108/JOSM-12-2024-0536},
number={4}, journal={Journal of Service Management}, publisher={Emerald}, author={Breidbach,
Christoph and Lars-Erik, Casper Ferm and Maglio, Paul and Beverungen, Daniel and
Wirtz, Jochen and Twigg, Alex}, year={2026}, pages={597–621} }'
chicago: 'Breidbach, Christoph, Casper Ferm Lars-Erik, Paul Maglio, Daniel Beverungen,
Jochen Wirtz, and Alex Twigg. “Conscious Artificial Intelligence in Service.”
Journal of Service Management 37, no. 4 (2026): 597–621. https://doi.org/10.1108/JOSM-12-2024-0536.'
ieee: 'C. Breidbach, C. F. Lars-Erik, P. Maglio, D. Beverungen, J. Wirtz, and A.
Twigg, “Conscious Artificial Intelligence in Service,” Journal of Service Management,
vol. 37, no. 4, pp. 597–621, 2026, doi: 10.1108/JOSM-12-2024-0536.'
mla: Breidbach, Christoph, et al. “Conscious Artificial Intelligence in Service.”
Journal of Service Management, vol. 37, no. 4, Emerald, 2026, pp. 597–621,
doi:10.1108/JOSM-12-2024-0536.
short: C. Breidbach, C.F. Lars-Erik, P. Maglio, D. Beverungen, J. Wirtz, A. Twigg,
Journal of Service Management 37 (2026) 597–621.
date_created: 2025-09-23T11:47:47Z
date_updated: 2026-07-10T12:43:48Z
ddc:
- '380'
department:
- _id: '195'
doi: 10.1108/JOSM-12-2024-0536
file:
- access_level: closed
content_type: application/pdf
creator: dabe
date_created: 2025-11-10T10:20:48Z
date_updated: 2025-11-10T10:20:48Z
file_id: '62150'
file_name: Breidbach et al, 2025_Conscious AI in Service_w link.pdf
file_size: 743479
relation: main_file
success: 1
file_date_updated: 2025-11-10T10:20:48Z
has_accepted_license: '1'
intvolume: ' 37'
issue: '4'
keyword:
- AI
- AI consciousness
- AI ethics
- service systems
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.emerald.com/josm/article/37/4/597/1304514/Conscious-artificial-intelligence-in-service
oa: '1'
page: 597-621
publication: Journal of Service Management
publication_status: published
publisher: Emerald
quality_controlled: '1'
status: public
title: Conscious Artificial Intelligence in Service
type: journal_article
user_id: '59677'
volume: 37
year: '2026'
...
---
_id: '65686'
abstract:
- lang: eng
text: 'This paper empirically examines the relationship between market power and
Environmental, Social, and Governance (ESG) scores of banks in Europe and North
America from 2010 to 2021, focusing separately on loan and deposit markets. Employing
the Lerner Index as a non-structural measure of market power, our findings suggest
that the impact of banking market power on ESG scores varies by region and the
respective loan or deposit market. We find a negative effect of loan and deposit
market power on ESG scores of European banks whereas the opposite effect can be
observed for North American banks exhibiting loan market power. Further sensitivity
analyses reveal that factors such as banks being Global Systemically Important
(G-SIBs), and different ESG-related events like the Paris Agreement, the reemergence
of the #MeToo movement and the COVID-19 pandemic may also explain the relationship
between bank market power and ESG scores. Overall, our results underline that
banking market power plays a pivotal role in enforcing ESG commitments in banking,
offering key insights for policymakers, regulators, and banking stakeholders.'
author:
- first_name: Simone
full_name: Voigt, Simone
id: '50109'
last_name: Voigt
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
citation:
ama: Voigt S, Uhde A. The Impact of Market Power on Banks’ ESG Scores - Evidence
from Europe and North America.
apa: Voigt, S., & Uhde, A. (n.d.). The impact of market power on banks’ ESG
scores - evidence from Europe and North America.
bibtex: '@book{Voigt_Uhde, title={The impact of market power on banks’ ESG scores
- evidence from Europe and North America}, author={Voigt, Simone and Uhde, André}
}'
chicago: Voigt, Simone, and André Uhde. The Impact of Market Power on Banks’
ESG Scores - Evidence from Europe and North America, n.d.
ieee: S. Voigt and A. Uhde, The impact of market power on banks’ ESG scores -
evidence from Europe and North America. .
mla: Voigt, Simone, and André Uhde. The Impact of Market Power on Banks’ ESG
Scores - Evidence from Europe and North America.
short: S. Voigt, A. Uhde, The Impact of Market Power on Banks’ ESG Scores - Evidence
from Europe and North America, n.d.
date_created: 2026-05-26T11:29:08Z
date_updated: 2026-07-14T07:50:16Z
ddc:
- '040'
department:
- _id: '19'
file:
- access_level: closed
content_type: application/pdf
creator: simonevo
date_created: 2026-07-14T07:50:01Z
date_updated: 2026-07-14T07:50:01Z
file_id: '66475'
file_name: Voigt und Uhde (2026)_corr.pdf
file_size: 849260
relation: main_file
success: 1
file_date_updated: 2026-07-14T07:50:01Z
has_accepted_license: '1'
jel:
- G21
- G28
keyword:
- Market Power
- ESG scores
- European and North American banking markets
language:
- iso: eng
page: '55'
publication_status: draft
status: public
title: The impact of market power on banks' ESG scores - evidence from Europe and
North America
type: working_paper
user_id: '50109'
year: '2026'
...
---
_id: '65694'
abstract:
- lang: eng
text: This paper empirically investigates the relationship between market power
and female board representation in large commercial banks in the EU-27 from 2020
to 2024. Using the Lerner Index as a proxy for market power and hand-collected
data on female board representation, the findings suggest that increasing market
power is detrimental to a bank’s likelihood of reaching the 33 percent gender
diversity target for the board of directors, as proposed by the EU Directive EU2022/2381.
The negative effect is especially pronounced for listed banks and systemically
important banks, highlighting the importance of considering banking market structures
(market power and competition) when enforcing regulatory diversity standards for
those banks in particular.
author:
- first_name: Simone
full_name: Voigt, Simone
id: '50109'
last_name: Voigt
citation:
ama: Voigt S. The Nexus of Market Power and Female Board Representation in European
Banks.
apa: Voigt, S. (n.d.). The nexus of market power and female board representation
in European banks.
bibtex: '@book{Voigt, title={The nexus of market power and female board representation
in European banks}, author={Voigt, Simone} }'
chicago: Voigt, Simone. The Nexus of Market Power and Female Board Representation
in European Banks, n.d.
ieee: S. Voigt, The nexus of market power and female board representation in
European banks. .
mla: Voigt, Simone. The Nexus of Market Power and Female Board Representation
in European Banks.
short: S. Voigt, The Nexus of Market Power and Female Board Representation in European
Banks, n.d.
date_created: 2026-05-27T07:03:46Z
date_updated: 2026-07-14T07:51:15Z
ddc:
- '040'
department:
- _id: '19'
file:
- access_level: closed
content_type: application/pdf
creator: simonevo
date_created: 2026-07-14T07:50:44Z
date_updated: 2026-07-14T07:50:44Z
file_id: '66476'
file_name: Voigt (2026)_corr.pdf
file_size: 481718
relation: main_file
success: 1
file_date_updated: 2026-07-14T07:50:44Z
has_accepted_license: '1'
jel:
- G21
- G34
- J71
language:
- iso: eng
publication_status: draft
status: public
title: The nexus of market power and female board representation in European banks
type: working_paper
user_id: '50109'
year: '2026'
...
---
_id: '66496'
abstract:
- lang: ger
text: 'Die Verschiebung des ersten Kontakts mit Lerninhalten in selbstgesteuertes
Lernen, vor einer vertiefenden, kooperativen Präsenzphase, im Rahmen des Inverted
Classroom Model (ICM), verändert die professionelle Rolle der Lehrenden: Sie moderieren,
statt zu dozieren, und müssen Unvorhergesehenes handhaben. Darin liegt gleichzeitig
die Chance des ICM, da sich Potenziale und Herausforderungen zeigen, die den Reflexionsprozess
fördern können. Vor diesem Hintergrund untersucht der Beitrag, wie das ICM die
Entwicklung intrapersonaler Kompetenzen unterstützen kann. Zentrale intrapersonalen
Kompetenzen sind Emotionsregulation, Resilienz, Selbstwirksamkeit und Reflexivität.
Während Lehrende in der Pre-Class-Phase des ICM potenzielle Belastungen antizipieren
können, findet in der In-Class-Phase eine Echtzeit-Reflexion im Unterrichtshandeln
statt. Erkenntnisse aus der Post-Class-Phase werden in die zukünftige Lehrplanung
überführt. Die vorgeschlagene Reflexionsarchitektur verknüpft Wahrnehmen, Deuten,
Regulieren, Transferieren mit den ICM-Phasen. Der “Rucksack” dient dabei als Strukturhilfe
für die Reflexion des eigenen „professionellen Gepäcks“. Für die Praxis wird eine
Kombination aus Fallanalysen, Leitfragen und kollegialem Austausch vorgeschlagen.'
author:
- first_name: Jan-Phillip
full_name: Lüttke, Jan-Phillip
id: '38157'
last_name: Lüttke
- first_name: Marc
full_name: Beutner, Marc
id: '21118'
last_name: Beutner
- first_name: Saskia
full_name: Happ, Saskia
id: '42034'
last_name: Happ
orcid: 0009-0006-8211-6286
citation:
ama: 'Lüttke J-P, Beutner M, Happ S. Den eigenen Rucksack kennen - Intrapersonale
Fähigkeiten von Lehrkräften als Schlüssel für aktivierende Hochschullehre. In:
LearningCenter Hochschule Osnabrück, ed. Voneinander Lehren lernen. Vol
6.'
apa: Lüttke, J.-P., Beutner, M., & Happ, S. (n.d.). Den eigenen Rucksack kennen
- Intrapersonale Fähigkeiten von Lehrkräften als Schlüssel für aktivierende Hochschullehre.
In LearningCenter Hochschule Osnabrück (Ed.), Voneinander Lehren lernen
(Vol. 6).
bibtex: '@inproceedings{Lüttke_Beutner_Happ, title={Den eigenen Rucksack kennen
- Intrapersonale Fähigkeiten von Lehrkräften als Schlüssel für aktivierende Hochschullehre},
volume={6}, booktitle={Voneinander Lehren lernen}, author={Lüttke, Jan-Phillip
and Beutner, Marc and Happ, Saskia}, editor={LearningCenter Hochschule Osnabrück}
}'
chicago: Lüttke, Jan-Phillip, Marc Beutner, and Saskia Happ. “Den eigenen Rucksack
kennen - Intrapersonale Fähigkeiten von Lehrkräften als Schlüssel für aktivierende
Hochschullehre.” In Voneinander Lehren lernen, edited by LearningCenter
Hochschule Osnabrück, Vol. 6, n.d.
ieee: J.-P. Lüttke, M. Beutner, and S. Happ, “Den eigenen Rucksack kennen - Intrapersonale
Fähigkeiten von Lehrkräften als Schlüssel für aktivierende Hochschullehre,” in
Voneinander Lehren lernen, Hochschule Osnabrück, vol. 6.
mla: Lüttke, Jan-Phillip, et al. “Den eigenen Rucksack kennen - Intrapersonale Fähigkeiten
von Lehrkräften als Schlüssel für aktivierende Hochschullehre.” Voneinander
Lehren lernen, edited by LearningCenter Hochschule Osnabrück, vol. 6.
short: 'J.-P. Lüttke, M. Beutner, S. Happ, in: LearningCenter Hochschule Osnabrück
(Ed.), Voneinander Lehren lernen, n.d.'
conference:
end_date: 2025-12-05
location: Hochschule Osnabrück
name: Lehr-Lernkonferenz meets ICMBeyond
start_date: 2025-12-04
corporate_editor:
- LearningCenter Hochschule Osnabrück
date_created: 2026-07-15T11:35:25Z
date_updated: 2026-07-15T12:09:24Z
department:
- _id: '210'
intvolume: ' 6'
language:
- iso: ger
publication: Voneinander Lehren lernen
publication_status: accepted
quality_controlled: '1'
status: public
title: Den eigenen Rucksack kennen - Intrapersonale Fähigkeiten von Lehrkräften als
Schlüssel für aktivierende Hochschullehre
type: conference
user_id: '42034'
volume: 6
year: '2026'
...
---
_id: '66494'
author:
- first_name: Saskia
full_name: Happ, Saskia
id: '42034'
last_name: Happ
orcid: 0009-0006-8211-6286
citation:
ama: 'Happ S. Geld regiert die Welt: Inklusion als Budgetverliererin (bildungs-)
politischer Sparmaßnahmen. In: ; 2026.'
apa: 'Happ, S. (2026). Geld regiert die Welt: Inklusion als Budgetverliererin
(bildungs-) politischer Sparmaßnahmen. Inclusion Under Threat - 1. Jahrestagung
der Sektion Inklusion, Diversität und soziale Ungleichheit (IDU) der Österreichischen
Gesellschaft für Forschung und Entwicklung im Bildungswesen (ÖFEB), Pädagogische
Hochschule (PH) Steiermark/Online).'
bibtex: '@inproceedings{Happ_2026, title={Geld regiert die Welt: Inklusion als Budgetverliererin
(bildungs-) politischer Sparmaßnahmen}, author={Happ, Saskia}, year={2026} }'
chicago: 'Happ, Saskia. “Geld regiert die Welt: Inklusion als Budgetverliererin
(bildungs-) politischer Sparmaßnahmen,” 2026.'
ieee: 'S. Happ, “Geld regiert die Welt: Inklusion als Budgetverliererin (bildungs-)
politischer Sparmaßnahmen,” presented at the Inclusion Under Threat - 1. Jahrestagung
der Sektion Inklusion, Diversität und soziale Ungleichheit (IDU) der Österreichischen
Gesellschaft für Forschung und Entwicklung im Bildungswesen (ÖFEB), Pädagogische
Hochschule (PH) Steiermark/Online), 2026.'
mla: 'Happ, Saskia. Geld regiert die Welt: Inklusion als Budgetverliererin (bildungs-)
politischer Sparmaßnahmen. 2026.'
short: 'S. Happ, in: 2026.'
conference:
end_date: 2026-03-17
location: Pädagogische Hochschule (PH) Steiermark/Online)
name: Inclusion Under Threat - 1. Jahrestagung der Sektion Inklusion, Diversität
und soziale Ungleichheit (IDU) der Österreichischen Gesellschaft für Forschung
und Entwicklung im Bildungswesen (ÖFEB)
start_date: 2026-03-16
date_created: 2026-07-15T11:28:39Z
date_updated: 2026-07-15T12:05:16Z
ddc:
- '330'
department:
- _id: '210'
file:
- access_level: closed
content_type: application/pdf
creator: happ
date_created: 2026-07-15T11:27:18Z
date_updated: 2026-07-15T11:27:18Z
file_id: '66495'
file_name: Happ, S._Geld regiert die Welt_Konferenzabstract ÖFEB_2026.pdf
file_size: 291976
relation: main_file
success: 1
file_date_updated: 2026-07-15T11:27:18Z
has_accepted_license: '1'
language:
- iso: ger
status: public
title: 'Geld regiert die Welt: Inklusion als Budgetverliererin (bildungs-) politischer
Sparmaßnahmen'
type: conference_abstract
user_id: '42034'
year: '2026'
...
---
_id: '66498'
author:
- first_name: Saskia
full_name: Happ, Saskia
id: '42034'
last_name: Happ
orcid: 0009-0006-8211-6286
- first_name: Jan-Phillip
full_name: Lüttke, Jan-Phillip
id: '38157'
last_name: Lüttke
- first_name: Marc
full_name: Beutner, Marc
id: '21118'
last_name: Beutner
citation:
ama: 'Happ S, Lüttke J-P, Beutner M. Übernahme statt Übergabe: Eine literaturbasierte
Begründung für mehr Verantwortung für Inklusion an Hochschulen. In: ; 2026.'
apa: 'Happ, S., Lüttke, J.-P., & Beutner, M. (2026). Übernahme statt Übergabe:
Eine literaturbasierte Begründung für mehr Verantwortung für Inklusion an Hochschulen.
39. Jahrestagung der Inklusionsforschung - Inklusionsforschung zwischen Bildungsutopie
und Systemkonformität, Bremen.'
bibtex: '@inproceedings{Happ_Lüttke_Beutner_2026, title={Übernahme statt Übergabe:
Eine literaturbasierte Begründung für mehr Verantwortung für Inklusion an Hochschulen},
author={Happ, Saskia and Lüttke, Jan-Phillip and Beutner, Marc}, year={2026} }'
chicago: 'Happ, Saskia, Jan-Phillip Lüttke, and Marc Beutner. “Übernahme Statt Übergabe:
Eine Literaturbasierte Begründung Für Mehr Verantwortung Für Inklusion an Hochschulen,”
2026.'
ieee: 'S. Happ, J.-P. Lüttke, and M. Beutner, “Übernahme statt Übergabe: Eine literaturbasierte
Begründung für mehr Verantwortung für Inklusion an Hochschulen,” presented at
the 39. Jahrestagung der Inklusionsforschung - Inklusionsforschung zwischen Bildungsutopie
und Systemkonformität, Bremen, 2026.'
mla: 'Happ, Saskia, et al. Übernahme Statt Übergabe: Eine Literaturbasierte Begründung
Für Mehr Verantwortung Für Inklusion an Hochschulen. 2026.'
short: 'S. Happ, J.-P. Lüttke, M. Beutner, in: 2026.'
conference:
end_date: 2026-02-20
location: Bremen
name: 39. Jahrestagung der Inklusionsforschung - Inklusionsforschung zwischen Bildungsutopie
und Systemkonformität
start_date: 2026-02-18
date_created: 2026-07-15T11:48:48Z
date_updated: 2026-07-15T12:06:26Z
ddc:
- '370'
department:
- _id: '210'
file:
- access_level: closed
content_type: application/pdf
creator: happ
date_created: 2026-07-15T11:48:23Z
date_updated: 2026-07-15T11:48:23Z
file_id: '66499'
file_name: Happ, Lüttke, Beutner_Übernahme statt Übergabe_IFO 2026 Bremen.pdf
file_size: 275708
relation: main_file
success: 1
file_date_updated: 2026-07-15T11:48:23Z
has_accepted_license: '1'
language:
- iso: eng
status: public
title: 'Übernahme statt Übergabe: Eine literaturbasierte Begründung für mehr Verantwortung
für Inklusion an Hochschulen'
type: conference_abstract
user_id: '42034'
year: '2026'
...
---
_id: '66500'
abstract:
- lang: ger
text: 'Vor dem Hintergrund zunehmender inklusiver Anforderungen an Lehrkräfte wird
untersucht, inwieweit bestehende Rahmenwerke der Lehramtsstudiengänge ebendiesen
inklusiven Anforderungen noch gerecht werden. Dazu werden ausgewählte Prüfungsordnungen
hinsichtlich ihrer inklusionsbezogenen Inhalte analysiert und mit dem Anforderungsprofil
von Lehrkräften verglichen. Ziel ist es, mögliche Diskrepanzen zwischen akademischer
Qualifikation und inklusiver Arbeitsrealität herauszustellen. '
- lang: eng
text: 'Against the backdrop of increasing demands on teachers, this study examines
the extent to which teacher education examination regulations meet the inclusive
requirements of the teaching profession. Selected examination regulations are
analyzed with regard to their inclusion-related content and compared with the
professional requirements of teaching. The aim is to identify potential discrepancies
between academic qualification and the inclusive realities of professional practice. '
article_type: original
author:
- first_name: Saskia
full_name: Happ, Saskia
id: '42034'
last_name: Happ
orcid: 0009-0006-8211-6286
citation:
ama: 'Happ S. Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen Kompetenzen
und Anforderungsprofil. k:ON - Kölner Online Journal für Lehrer*innenbildung.
(10/2026).'
apa: 'Happ, S. (n.d.). Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen
Kompetenzen und Anforderungsprofil. k:ON - Kölner Online Journal für Lehrer*innenbildung,
10/2026.'
bibtex: '@article{Happ, title={Qualifikationsanforderung: Inklusion - Passungsprobleme
zwischen Kompetenzen und Anforderungsprofil}, number={10/2026}, journal={k:ON
- Kölner Online Journal für Lehrer*innenbildung}, author={Happ, Saskia} }'
chicago: 'Happ, Saskia. “Qualifikationsanforderung: Inklusion - Passungsprobleme
zwischen Kompetenzen und Anforderungsprofil.” k:ON - Kölner Online Journal
für Lehrer*innenbildung, no. 10/2026 (n.d.).'
ieee: 'S. Happ, “Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen
Kompetenzen und Anforderungsprofil,” k:ON - Kölner Online Journal für Lehrer*innenbildung,
no. 10/2026.'
mla: 'Happ, Saskia. “Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen
Kompetenzen und Anforderungsprofil.” k:ON - Kölner Online Journal für Lehrer*innenbildung,
no. 10/2026.'
short: S. Happ, k:ON - Kölner Online Journal für Lehrer*innenbildung (n.d.).
date_created: 2026-07-15T11:55:23Z
date_updated: 2026-07-15T12:07:48Z
department:
- _id: '210'
issue: 10/2026
keyword:
- Lehrer*innenbildung
- Inklusion
- Professionalisierung
language:
- iso: ger
publication: k:ON - Kölner Online Journal für Lehrer*innenbildung
publication_status: inpress
status: public
title: 'Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen Kompetenzen
und Anforderungsprofil'
type: journal_article
user_id: '42034'
year: '2026'
...
---
_id: '66497'
author:
- first_name: Christian
full_name: Kaeser, Christian
last_name: Kaeser
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: Kaeser C, Schanz D, Sureth-Sloane C. Steuern, Standort, Unternehmensstrategie
– Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik?
Schmalenbach IMPULSE. 2026;6(1-4). doi:10.54585/CLIM8326
apa: Kaeser, C., Schanz, D., & Sureth-Sloane, C. (2026). Steuern, Standort,
Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll-
und Investitionspolitik? Schmalenbach IMPULSE, 6(1–4). https://doi.org/10.54585/CLIM8326
bibtex: '@article{Kaeser_Schanz_Sureth-Sloane_2026, title={Steuern, Standort, Unternehmensstrategie
– Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik?},
volume={6}, DOI={10.54585/CLIM8326},
number={1–4}, journal={Schmalenbach IMPULSE}, author={Kaeser, Christian and Schanz,
Deborah and Sureth-Sloane, Caren}, year={2026} }'
chicago: Kaeser, Christian, Deborah Schanz, and Caren Sureth-Sloane. “Steuern, Standort,
Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll-
und Investitionspolitik?” Schmalenbach IMPULSE 6, no. 1–4 (2026). https://doi.org/10.54585/CLIM8326.
ieee: 'C. Kaeser, D. Schanz, and C. Sureth-Sloane, “Steuern, Standort, Unternehmensstrategie
– Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik?,”
Schmalenbach IMPULSE, vol. 6, no. 1–4, 2026, doi: 10.54585/CLIM8326.'
mla: Kaeser, Christian, et al. “Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig
sind Deutschlands Steuer-, Zoll- und Investitionspolitik?” Schmalenbach IMPULSE,
vol. 6, no. 1–4, 2026, doi:10.54585/CLIM8326.
short: C. Kaeser, D. Schanz, C. Sureth-Sloane, Schmalenbach IMPULSE 6 (2026).
date_created: 2026-07-15T11:38:44Z
date_updated: 2026-07-15T11:38:58Z
department:
- _id: '187'
doi: 10.54585/CLIM8326
intvolume: ' 6'
issue: 1-4
language:
- iso: ger
publication: Schmalenbach IMPULSE
status: public
title: Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands
Steuer-, Zoll- und Investitionspolitik?
type: journal_article
user_id: '74000'
volume: 6
year: '2026'
...
---
_id: '66758'
abstract:
- lang: eng
text: "We return to the theoretical foundations of absorptive capacity and
test the idea that personal experience in a field makes it easier for a firm’s
inventors to recognize and build upon knowledge in that field from other local
firms. We propose a new empirical model of localized knowledge diffusion, which
(1) measures a firm’s absorptive capacity by its inventors’ prior experience in
a field, (2) uses a death instrument to exogenously vary the availability of knowledge
of the same collaborative patent in different regions, and (3) estimates the difference
in citation likelihood from all subsequent inventors across both regions as a
function of a potentially citing inventor’s prior experience in the field. Consistent
with the original theory of absorptive capacity, firms whose inventors have prior
experience in a field are more likely to use locally available interpersonal knowledge
from other firms; furthermore, this effect declines monotonically with distance.
Although the effects strengthen for more recent experience and multidisciplinary
knowledge, the greatest benefits accrue to firms in the interaction—those whose
inventors have more recent experience and that seek to absorb multidisciplinary
knowledge. Interpersonal absorptive capacity within firms does not appear to localize.\r\n
\ This paper was accepted by Anita McGahan, business strategy.\r\n
\ Funding: The authors acknowledge financial support from
the Alfred P. Sloan Foundation and the National Science Foundation [Grant 1360228].\r\n
\ Supplemental Material: The online appendix and data
files are available at https://doi.org/10.1287/mnsc.2024.06147 ."
article_number: mnsc.2024.06147
author:
- first_name: Benjamin
full_name: Balsmeier, Benjamin
last_name: Balsmeier
- first_name: Lee
full_name: Fleming, Lee
last_name: Fleming
- first_name: Sonja
full_name: Lück, Sonja
id: '950'
last_name: Lück
orcid: 0000-0003-0380-1965
citation:
ama: Balsmeier B, Fleming L, Lück S. Microfoundations of Absorptive Capacity as
Revealed by Inventor Deaths. Management Science. Published online 2026.
doi:10.1287/mnsc.2024.06147
apa: Balsmeier, B., Fleming, L., & Lück, S. (2026). Microfoundations of Absorptive
Capacity as Revealed by Inventor Deaths. Management Science, Article mnsc.
2024.06147. https://doi.org/10.1287/mnsc.2024.06147
bibtex: '@article{Balsmeier_Fleming_Lück_2026, title={Microfoundations of Absorptive
Capacity as Revealed by Inventor Deaths}, DOI={10.1287/mnsc.2024.06147},
number={mnsc. 2024.06147}, journal={Management Science}, author={Balsmeier, Benjamin
and Fleming, Lee and Lück, Sonja}, year={2026} }'
chicago: Balsmeier, Benjamin, Lee Fleming, and Sonja Lück. “Microfoundations of
Absorptive Capacity as Revealed by Inventor Deaths.” Management Science,
2026. https://doi.org/10.1287/mnsc.2024.06147.
ieee: 'B. Balsmeier, L. Fleming, and S. Lück, “Microfoundations of Absorptive Capacity
as Revealed by Inventor Deaths,” Management Science, Art. no. mnsc. 2024.06147,
2026, doi: 10.1287/mnsc.2024.06147.'
mla: Balsmeier, Benjamin, et al. “Microfoundations of Absorptive Capacity as Revealed
by Inventor Deaths.” Management Science, mnsc. 2024.06147, 2026, doi:10.1287/mnsc.2024.06147.
short: B. Balsmeier, L. Fleming, S. Lück, Management Science (2026).
date_created: 2026-08-20T07:21:00Z
date_updated: 2026-08-21T11:00:30Z
department:
- _id: '281'
- _id: '475'
- _id: '200'
doi: 10.1287/mnsc.2024.06147
language:
- iso: eng
publication: Management Science
publication_identifier:
issn:
- 0025-1909
- 1526-5501
publication_status: published
status: public
title: Microfoundations of Absorptive Capacity as Revealed by Inventor Deaths
type: journal_article
user_id: '950'
year: '2026'
...
---
_id: '66840'
author:
- first_name: Christian
full_name: Danner, Christian
last_name: Danner
- first_name: 'Martin '
full_name: 'Lagarden, Martin '
last_name: Lagarden
- first_name: Jan Thomas
full_name: Martini, Jan Thomas
last_name: Martini
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Andreas
full_name: Oestreicher, Andreas
last_name: Oestreicher
- first_name: Juliane
full_name: Sassmann, Juliane
last_name: Sassmann
- first_name: Ulrich
full_name: Schreiber, Ulrich
last_name: Schreiber
- first_name: Dirk
full_name: Simons, Dirk
last_name: Simons
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
- first_name: Dennis
full_name: Voeller, Dennis
last_name: Voeller
citation:
ama: Danner C, Lagarden M, Martini JT, et al. Mandatory Binding Arbitration – Economic
Evaluation of an International Norm. International Transfer Pricing Journal.
2026;33(5). doi:10.59403/pmxpqx
apa: Danner, C., Lagarden, M., Martini, J. T., Niemann, R., Oestreicher, A., Sassmann,
J., Schreiber, U., Simons, D., Sureth-Sloane, C., & Voeller, D. (2026). Mandatory
Binding Arbitration – Economic Evaluation of an International Norm. International
Transfer Pricing Journal, 33(5). https://doi.org/10.59403/pmxpqx
bibtex: '@article{Danner_Lagarden_Martini_Niemann_Oestreicher_Sassmann_Schreiber_Simons_Sureth-Sloane_Voeller_2026,
title={Mandatory Binding Arbitration – Economic Evaluation of an International
Norm}, volume={33}, DOI={10.59403/pmxpqx},
number={5}, journal={International Transfer Pricing Journal}, author={Danner,
Christian and Lagarden, Martin and Martini, Jan Thomas and Niemann, Rainer and
Oestreicher, Andreas and Sassmann, Juliane and Schreiber, Ulrich and Simons, Dirk
and Sureth-Sloane, Caren and Voeller, Dennis}, year={2026} }'
chicago: Danner, Christian, Martin Lagarden, Jan Thomas Martini, Rainer Niemann,
Andreas Oestreicher, Juliane Sassmann, Ulrich Schreiber, Dirk Simons, Caren Sureth-Sloane,
and Dennis Voeller. “Mandatory Binding Arbitration – Economic Evaluation of an
International Norm.” International Transfer Pricing Journal 33, no. 5 (2026).
https://doi.org/10.59403/pmxpqx.
ieee: 'C. Danner et al., “Mandatory Binding Arbitration – Economic Evaluation
of an International Norm,” International Transfer Pricing Journal, vol.
33, no. 5, 2026, doi: 10.59403/pmxpqx.'
mla: Danner, Christian, et al. “Mandatory Binding Arbitration – Economic Evaluation
of an International Norm.” International Transfer Pricing Journal, vol.
33, no. 5, 2026, doi:10.59403/pmxpqx.
short: C. Danner, M. Lagarden, J.T. Martini, R. Niemann, A. Oestreicher, J. Sassmann,
U. Schreiber, D. Simons, C. Sureth-Sloane, D. Voeller, International Transfer
Pricing Journal 33 (2026).
date_created: 2026-08-25T06:22:56Z
date_updated: 2026-08-25T06:23:03Z
department:
- _id: '187'
doi: 10.59403/pmxpqx
intvolume: ' 33'
issue: '5'
language:
- iso: eng
publication: International Transfer Pricing Journal
status: public
title: Mandatory Binding Arbitration – Economic Evaluation of an International Norm
type: journal_article
user_id: '74000'
volume: 33
year: '2026'
...
---
_id: '66839'
author:
- 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: 'Koch R, Sureth-Sloane C. Steuern und Zölle als strategische Entscheidungsgrößen:
Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland. Der
Betrieb. 2026;79(35):2110-2177.'
apa: 'Koch, R., & Sureth-Sloane, C. (2026). Steuern und Zölle als strategische
Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort
Deutschland. Der Betrieb, 79(35), 2110–2177.'
bibtex: '@article{Koch_Sureth-Sloane_2026, title={Steuern und Zölle als strategische
Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort
Deutschland}, volume={79}, number={35}, journal={Der Betrieb}, author={Koch, Reinald
and Sureth-Sloane, Caren}, year={2026}, pages={2110–2177} }'
chicago: 'Koch, Reinald, and Caren Sureth-Sloane. “Steuern und Zölle als strategische
Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort
Deutschland.” Der Betrieb 79, no. 35 (2026): 2110–77.'
ieee: 'R. Koch and C. Sureth-Sloane, “Steuern und Zölle als strategische Entscheidungsgrößen:
Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland,” Der
Betrieb, vol. 79, no. 35, pp. 2110–2177, 2026.'
mla: 'Koch, Reinald, and Caren Sureth-Sloane. “Steuern und Zölle als strategische
Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort
Deutschland.” Der Betrieb, vol. 79, no. 35, 2026, pp. 2110–77.'
short: R. Koch, C. Sureth-Sloane, Der Betrieb 79 (2026) 2110–2177.
date_created: 2026-08-25T06:18:20Z
date_updated: 2026-08-25T06:18:28Z
department:
- _id: '187'
intvolume: ' 79'
issue: '35'
language:
- iso: ger
page: 2110-2177
publication: Der Betrieb
status: public
title: 'Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen,
Lieferketten und den Standort Deutschland'
type: journal_article
user_id: '74000'
volume: 79
year: '2026'
...
---
_id: '65894'
abstract:
- lang: eng
text: We examine the relation between voluntary audit and the cost of debt in private
firms. We use a sample of 7420 small private firms operating in the period 2006-2022
that are not subject to mandatory audits. Firms self-select into voluntary audits
because of the economic setting (e.g., ownership complexity, export, subsidiary
status) or because firm fundamentals limit their access to financial debt. In
the outcome analyses, we find that voluntary audits result in higher, rather than
lower, interest rates with increases ranging from approximately 1.7 percentage
points, but going higher depending on the exact specification. This effect is
present regardless of the perceived audit quality (Big-4 vs. non-Big-4), consistent
across auditor types. Audited firms’ earnings are less informative about future
operating performance. Voluntary audits facilitate access to financial debt for
high-risk firms. The price paid is reflected in higher interest rates for voluntary
audits – firms with higher information/fundamental risk.
article_number: '105474'
author:
- first_name: Riste
full_name: Ichev, Riste
last_name: Ichev
- first_name: Jernej
full_name: Koren, Jernej
last_name: Koren
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
orcid: 0009-0009-2545-5929
- first_name: Katarina
full_name: Sitar Sustar, Katarina
last_name: Sitar Sustar
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: 'Ichev R, Koren J, Kosi U, Sitar Sustar K, Valentincic A. Cost of debt for
private firms revisited: voluntary audits as a reflection of risk. International
Review of Economics & Finance. 2026;109. doi:10.1016/j.iref.2026.105474'
apa: 'Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2026).
Cost of debt for private firms revisited: voluntary audits as a reflection of
risk. International Review of Economics & Finance, 109, Article
105474. https://doi.org/10.1016/j.iref.2026.105474'
bibtex: '@article{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2026, title={Cost of
debt for private firms revisited: voluntary audits as a reflection of risk}, volume={109},
DOI={10.1016/j.iref.2026.105474},
number={105474}, journal={International Review of Economics & Finance}, publisher={Elsevier
}, author={Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina
and Valentincic, Aljosa}, year={2026} }'
chicago: 'Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa
Valentincic. “Cost of Debt for Private Firms Revisited: Voluntary Audits as a
Reflection of Risk.” International Review of Economics & Finance 109
(2026). https://doi.org/10.1016/j.iref.2026.105474.'
ieee: 'R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, “Cost of
debt for private firms revisited: voluntary audits as a reflection of risk,” International
Review of Economics & Finance, vol. 109, Art. no. 105474, 2026, doi: 10.1016/j.iref.2026.105474.'
mla: 'Ichev, Riste, et al. “Cost of Debt for Private Firms Revisited: Voluntary
Audits as a Reflection of Risk.” International Review of Economics & Finance,
vol. 109, 105474, Elsevier , 2026, doi:10.1016/j.iref.2026.105474.'
short: R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, International
Review of Economics & Finance 109 (2026).
date_created: 2026-06-15T10:26:04Z
date_updated: 2026-08-25T10:18:05Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
doi: 10.1016/j.iref.2026.105474
intvolume: ' 109'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.1016/j.iref.2026.105474
oa: '1'
publication: International Review of Economics & Finance
publication_identifier:
issn:
- 1059-0560
publication_status: published
publisher: 'Elsevier '
status: public
title: 'Cost of debt for private firms revisited: voluntary audits as a reflection
of risk'
type: journal_article
user_id: '15866'
volume: 109
year: '2026'
...
---
_id: '65860'
abstract:
- lang: eng
text: We investigate the role of stakeholders in the CSR reporting of non-listed
savings banks in Germany. They are established by municipal trustees and serve
clients in their distinct operating area. Reporting discretion under the Non-Financial
Reporting Directive may lead to variation in CSR reporting due to differences
in sustainability interests of banks’ stakeholders and CSR governance (e.g. existence
of a CSR manager). We document that the CSR reports and specific CSR dimensions
are intensely associated with the existence of strong CSR governance and to a
lesser extent with the interests of municipal trustees and bank clients. However,
the associations with these stakeholders are predominantly present in banks with
strong CSR governance. Our findings inform policy discussions about detailed CSR
disclosure requirements (e.g. the European Sustainability Reporting Standards)
and extension of reporting scope to firms with regional orientation and absence
of typical shareholders.
author:
- first_name: Maryna
full_name: Gulenko, Maryna
last_name: Gulenko
- first_name: Saskia
full_name: Kohlhase, Saskia
last_name: Kohlhase
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
orcid: 0009-0009-2545-5929
citation:
ama: Gulenko M, Kohlhase S, Kosi U. The Role of Stakeholders in CSR Reporting of
Non-Listed Banks. Accounting in Europe. Published online 2026:1-35. doi:10.1080/17449480.2026.2631702
apa: Gulenko, M., Kohlhase, S., & Kosi, U. (2026). The Role of Stakeholders
in CSR Reporting of Non-Listed Banks. Accounting in Europe, 1–35. https://doi.org/10.1080/17449480.2026.2631702
bibtex: '@article{Gulenko_Kohlhase_Kosi_2026, title={The Role of Stakeholders in
CSR Reporting of Non-Listed Banks}, DOI={10.1080/17449480.2026.2631702},
journal={Accounting in Europe}, publisher={Informa UK Limited}, author={Gulenko,
Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2026}, pages={1–35} }'
chicago: Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. “The Role of Stakeholders
in CSR Reporting of Non-Listed Banks.” Accounting in Europe, 2026, 1–35.
https://doi.org/10.1080/17449480.2026.2631702.
ieee: 'M. Gulenko, S. Kohlhase, and U. Kosi, “The Role of Stakeholders in CSR Reporting
of Non-Listed Banks,” Accounting in Europe, pp. 1–35, 2026, doi: 10.1080/17449480.2026.2631702.'
mla: Gulenko, Maryna, et al. “The Role of Stakeholders in CSR Reporting of Non-Listed
Banks.” Accounting in Europe, Informa UK Limited, 2026, pp. 1–35, doi:10.1080/17449480.2026.2631702.
short: M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
date_created: 2026-06-15T08:08:05Z
date_updated: 2026-08-25T10:15:25Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
doi: 10.1080/17449480.2026.2631702
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.1080/17449480.2026.2631702
oa: '1'
page: 1-35
publication: Accounting in Europe
publication_identifier:
issn:
- 1744-9480
- 1744-9499
publication_status: published
publisher: Informa UK Limited
status: public
title: The Role of Stakeholders in CSR Reporting of Non-Listed Banks
type: journal_article
user_id: '15866'
year: '2026'
...
---
_id: '66852'
author:
- first_name: Tobias
full_name: Jenert, Tobias
id: '71994'
last_name: Jenert
orcid: ' https://orcid.org/0000-0001-9262-5646'
- first_name: H.-Hugo
full_name: Kremer, H.-Hugo
id: '15280'
last_name: Kremer
- first_name: Marie-Ann
full_name: Kückmann, Marie-Ann
id: '25394'
last_name: Kückmann
- first_name: Niklas
full_name: Sänger, Niklas
id: '49812'
last_name: Sänger
orcid: 0009-0007-2292-9063
- first_name: Leonie Ulrike
full_name: Schmid, Leonie Ulrike
id: '57331'
last_name: Schmid
orcid: 0009-0005-8378-4385
- first_name: Stephanie
full_name: Wilde, Stephanie
last_name: Wilde
- first_name: Dominik
full_name: Groß, Dominik
id: '88808'
last_name: Groß
citation:
ama: 'Jenert T, Kremer H-H, Kückmann M-A, et al. Komplexität professionellen Lehrpersonenhandelns
erfahrbarer(er) machen? Einblicke in die Konzeption, Durchführung und Evaluation
eines reflexiven Begleitinstruments für Studierende im Rahmen des Projekts digiSAIL.
In: Scheiter K, Richter D, Brüggemann J, Jennek J, eds. Professionelles Handeln
in einer Kultur der Digitalität. Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.
Vol 2. Digitale Transformation von Schule und Fortbildung gestalten im Kompetenzverbund
lernen:digital. Waxmann; 2026:173-188. doi:https://doi.org/10.31244/9783818851668'
apa: Jenert, T., Kremer, H.-H., Kückmann, M.-A., Sänger, N., Schmid, L. U., Wilde,
S., & Groß, D. (2026). Komplexität professionellen Lehrpersonenhandelns erfahrbarer(er)
machen? Einblicke in die Konzeption, Durchführung und Evaluation eines reflexiven
Begleitinstruments für Studierende im Rahmen des Projekts digiSAIL. In K. Scheiter,
D. Richter, J. Brüggemann, & J. Jennek (Eds.), Professionelles Handeln
in einer Kultur der Digitalität. Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.
(Vol. 2, pp. 173–188). Waxmann. https://doi.org/10.31244/9783818851668
bibtex: '@inbook{Jenert_Kremer_Kückmann_Sänger_Schmid_Wilde_Groß_2026, series={Digitale
Transformation von Schule und Fortbildung gestalten im Kompetenzverbund lernen:digital},
title={Komplexität professionellen Lehrpersonenhandelns erfahrbarer(er) machen?
Einblicke in die Konzeption, Durchführung und Evaluation eines reflexiven Begleitinstruments
für Studierende im Rahmen des Projekts digiSAIL}, volume={2}, DOI={https://doi.org/10.31244/9783818851668},
booktitle={Professionelles Handeln in einer Kultur der Digitalität. Ergebnisse
aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.}, publisher={Waxmann},
author={Jenert, Tobias and Kremer, H.-Hugo and Kückmann, Marie-Ann and Sänger,
Niklas and Schmid, Leonie Ulrike and Wilde, Stephanie and Groß, Dominik}, editor={Scheiter,
Katharina and Richter, Dirk and Brüggemann, Jörn and Jennek, Julia}, year={2026},
pages={173–188}, collection={Digitale Transformation von Schule und Fortbildung
gestalten im Kompetenzverbund lernen:digital} }'
chicago: Jenert, Tobias, H.-Hugo Kremer, Marie-Ann Kückmann, Niklas Sänger, Leonie
Ulrike Schmid, Stephanie Wilde, and Dominik Groß. “Komplexität professionellen
Lehrpersonenhandelns erfahrbarer(er) machen? Einblicke in die Konzeption, Durchführung
und Evaluation eines reflexiven Begleitinstruments für Studierende im Rahmen des
Projekts digiSAIL.” In Professionelles Handeln in einer Kultur der Digitalität.
Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft., edited
by Katharina Scheiter, Dirk Richter, Jörn Brüggemann, and Julia Jennek, 2:173–88.
Digitale Transformation von Schule und Fortbildung gestalten im Kompetenzverbund
lernen:digital. Waxmann, 2026. https://doi.org/10.31244/9783818851668.
ieee: T. Jenert et al., “Komplexität professionellen Lehrpersonenhandelns
erfahrbarer(er) machen? Einblicke in die Konzeption, Durchführung und Evaluation
eines reflexiven Begleitinstruments für Studierende im Rahmen des Projekts digiSAIL,”
in Professionelles Handeln in einer Kultur der Digitalität. Ergebnisse aus
dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft., vol. 2, K. Scheiter,
D. Richter, J. Brüggemann, and J. Jennek, Eds. Waxmann, 2026, pp. 173–188.
mla: Jenert, Tobias, et al. “Komplexität professionellen Lehrpersonenhandelns erfahrbarer(er)
machen? Einblicke in die Konzeption, Durchführung und Evaluation eines reflexiven
Begleitinstruments für Studierende im Rahmen des Projekts digiSAIL.” Professionelles
Handeln in einer Kultur der Digitalität. Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.,
edited by Katharina Scheiter et al., vol. 2, Waxmann, 2026, pp. 173–88, doi:https://doi.org/10.31244/9783818851668.
short: 'T. Jenert, H.-H. Kremer, M.-A. Kückmann, N. Sänger, L.U. Schmid, S. Wilde,
D. Groß, in: K. Scheiter, D. Richter, J. Brüggemann, J. Jennek (Eds.), Professionelles
Handeln in einer Kultur der Digitalität. Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.,
Waxmann, 2026, pp. 173–188.'
date_created: 2026-08-26T09:06:45Z
date_updated: 2026-08-26T09:08:13Z
department:
- _id: '208'
- _id: '282'
doi: https://doi.org/10.31244/9783818851668
editor:
- first_name: Katharina
full_name: Scheiter, Katharina
last_name: Scheiter
- first_name: Dirk
full_name: Richter, Dirk
last_name: Richter
- first_name: Jörn
full_name: Brüggemann, Jörn
last_name: Brüggemann
- first_name: Julia
full_name: Jennek, Julia
last_name: Jennek
intvolume: ' 2'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://www.waxmann.com/shop/download?tx_p2waxmann_download%5Baction%5D=download&tx_p2waxmann_download%5Bbuchnr%5D=200166&tx_p2waxmann_download%5Bcontroller%5D=Zeitschrift&cHash=a8828dc99e2c9fd0ba98329e2900a655
oa: '1'
page: 173-188
publication: Professionelles Handeln in einer Kultur der Digitalität. Ergebnisse aus
dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.
publication_identifier:
eisbn:
- 978-3-8188-5166-8
publication_status: published
publisher: Waxmann
quality_controlled: '1'
series_title: Digitale Transformation von Schule und Fortbildung gestalten im Kompetenzverbund
lernen:digital
status: public
title: Komplexität professionellen Lehrpersonenhandelns erfahrbarer(er) machen? Einblicke
in die Konzeption, Durchführung und Evaluation eines reflexiven Begleitinstruments
für Studierende im Rahmen des Projekts digiSAIL
type: book_chapter
user_id: '49812'
volume: 2
year: '2026'
...
---
_id: '65783'
abstract:
- lang: eng
text: "Abstract\r\n \r\n The
shift to a low-carbon economy requires developing green skills across sectors.
This paper builds on a recent Perspective\r\n 1\r\n
\ article examining how institutional regimes shape green skill
formation. Drawing on the microfoundations of management research, we propose
a micro-level perspective of public sector green skill formation, thereby emphasizing
the role of street-level bureaucrats serving as public servants who directly engage
with citizens in implementing public policies and outline a research agenda.\r\n
\ "
article_number: '54'
author:
- first_name: Martin
full_name: Kesternich, Martin
last_name: Kesternich
- first_name: Karina
full_name: Kiepe, Karina
id: '100294'
last_name: Kiepe
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Simon Thanh-Nam
full_name: Trang, Simon Thanh-Nam
id: '98948'
last_name: Trang
orcid: 0000-0002-4784-4038
- first_name: Philip
full_name: Yang, Philip
id: '100432'
last_name: Yang
citation:
ama: Kesternich M, Kiepe K, Reimsbach D, Trang ST-N, Yang P. Equipping street-level
bureaucrats with green skills for sustainable public policy change. npj Climate
Action. 2026;5(1). doi:10.1038/s44168-026-00389-9
apa: Kesternich, M., Kiepe, K., Reimsbach, D., Trang, S. T.-N., & Yang, P. (2026).
Equipping street-level bureaucrats with green skills for sustainable public policy
change. Npj Climate Action, 5(1), Article 54. https://doi.org/10.1038/s44168-026-00389-9
bibtex: '@article{Kesternich_Kiepe_Reimsbach_Trang_Yang_2026, title={Equipping street-level
bureaucrats with green skills for sustainable public policy change}, volume={5},
DOI={10.1038/s44168-026-00389-9},
number={154}, journal={npj Climate Action}, publisher={Springer Science and Business
Media LLC}, author={Kesternich, Martin and Kiepe, Karina and Reimsbach, Daniel
and Trang, Simon Thanh-Nam and Yang, Philip}, year={2026} }'
chicago: Kesternich, Martin, Karina Kiepe, Daniel Reimsbach, Simon Thanh-Nam Trang,
and Philip Yang. “Equipping Street-Level Bureaucrats with Green Skills for Sustainable
Public Policy Change.” Npj Climate Action 5, no. 1 (2026). https://doi.org/10.1038/s44168-026-00389-9.
ieee: 'M. Kesternich, K. Kiepe, D. Reimsbach, S. T.-N. Trang, and P. Yang, “Equipping
street-level bureaucrats with green skills for sustainable public policy change,”
npj Climate Action, vol. 5, no. 1, Art. no. 54, 2026, doi: 10.1038/s44168-026-00389-9.'
mla: Kesternich, Martin, et al. “Equipping Street-Level Bureaucrats with Green Skills
for Sustainable Public Policy Change.” Npj Climate Action, vol. 5, no.
1, 54, Springer Science and Business Media LLC, 2026, doi:10.1038/s44168-026-00389-9.
short: M. Kesternich, K. Kiepe, D. Reimsbach, S.T.-N. Trang, P. Yang, Npj Climate
Action 5 (2026).
date_created: 2026-06-07T19:09:04Z
date_updated: 2026-07-02T09:32:56Z
department:
- _id: '792'
- _id: '816'
doi: 10.1038/s44168-026-00389-9
intvolume: ' 5'
issue: '1'
language:
- iso: eng
publication: npj Climate Action
publication_identifier:
issn:
- 2731-9814
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Equipping street-level bureaucrats with green skills for sustainable public
policy change
type: journal_article
user_id: '64862'
volume: 5
year: '2026'
...
---
_id: '66085'
author:
- first_name: H.-Hugo
full_name: Kremer, H.-Hugo
id: '15280'
last_name: Kremer
- first_name: Tobias
full_name: Jenert, Tobias
id: '71994'
last_name: Jenert
orcid: ' https://orcid.org/0000-0001-9262-5646'
- first_name: Peter F. E.
full_name: Sloane, Peter F. E.
id: '503'
last_name: Sloane
- first_name: Marc
full_name: Beutner, Marc
id: '21118'
last_name: Beutner
- first_name: Karina
full_name: Kiepe, Karina
id: '100294'
last_name: Kiepe
citation:
ama: 'Kremer H-H, Jenert T, Sloane PFE, Beutner M, Kiepe K. Lehrkräftebildung kann
jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden
Schulen. In: Koschel W, Kaufhold M, Wittmann E, Driesel-Lange K, eds. Professionalität
und Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike
Weyland . wbv; 2026:91-112. doi:10.3278/9783763979424'
apa: Kremer, H.-H., Jenert, T., Sloane, P. F. E., Beutner, M., & Kiepe, K. (2026).
Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts
an berfusbildenden Schulen. In W. Koschel, M. Kaufhold, E. Wittmann, & K.
Driesel-Lange (Eds.), Professionalität und Professionalisierung des beruflichen
Bildungspersonals. Festschrift für Ulrike Weyland (pp. 91–112). wbv. https://doi.org/10.3278/9783763979424
bibtex: '@inbook{Kremer_Jenert_Sloane_Beutner_Kiepe_2026, place={Bielefeld}, title={Lehrkräftebildung
kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden
Schulen}, DOI={10.3278/9783763979424},
booktitle={Professionalität und Professionalisierung des beruflichen Bildungspersonals.
Festschrift für Ulrike Weyland }, publisher={wbv}, author={Kremer, H.-Hugo and
Jenert, Tobias and Sloane, Peter F. E. and Beutner, Marc and Kiepe, Karina}, editor={Koschel,
Wilhelm and Kaufhold, Marisa and Wittmann, Eveline and Driesel-Lange, Katja},
year={2026}, pages={91–112} }'
chicago: 'Kremer, H.-Hugo, Tobias Jenert, Peter F. E. Sloane, Marc Beutner, and
Karina Kiepe. “Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung
des Lehramts an berfusbildenden Schulen.” In Professionalität und Professionalisierung
des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland , edited
by Wilhelm Koschel, Marisa Kaufhold, Eveline Wittmann, and Katja Driesel-Lange,
91–112. Bielefeld: wbv, 2026. https://doi.org/10.3278/9783763979424.'
ieee: 'H.-H. Kremer, T. Jenert, P. F. E. Sloane, M. Beutner, and K. Kiepe, “Lehrkräftebildung
kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden
Schulen,” in Professionalität und Professionalisierung des beruflichen Bildungspersonals.
Festschrift für Ulrike Weyland , W. Koschel, M. Kaufhold, E. Wittmann, and
K. Driesel-Lange, Eds. Bielefeld: wbv, 2026, pp. 91–112.'
mla: Kremer, H. Hugo, et al. “Lehrkräftebildung kann jeder? Berufspädagogisch orientierte
Profilierung des Lehramts an berfusbildenden Schulen.” Professionalität und
Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike
Weyland , edited by Wilhelm Koschel et al., wbv, 2026, pp. 91–112, doi:10.3278/9783763979424.
short: 'H.-H. Kremer, T. Jenert, P.F.E. Sloane, M. Beutner, K. Kiepe, in: W. Koschel,
M. Kaufhold, E. Wittmann, K. Driesel-Lange (Eds.), Professionalität und Professionalisierung
des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland , wbv, Bielefeld,
2026, pp. 91–112.'
date_created: 2026-06-30T08:39:42Z
date_updated: 2026-07-02T09:32:20Z
department:
- _id: '208'
- _id: '816'
doi: 10.3278/9783763979424
editor:
- first_name: Wilhelm
full_name: Koschel, Wilhelm
last_name: Koschel
- first_name: Marisa
full_name: Kaufhold, Marisa
last_name: Kaufhold
- first_name: Eveline
full_name: Wittmann, Eveline
last_name: Wittmann
- first_name: Katja
full_name: Driesel-Lange, Katja
last_name: Driesel-Lange
language:
- iso: ger
page: 91-112
place: Bielefeld
publication: 'Professionalität und Professionalisierung des beruflichen Bildungspersonals.
Festschrift für Ulrike Weyland '
publication_status: published
publisher: wbv
status: public
title: Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des
Lehramts an berfusbildenden Schulen
type: book_chapter
user_id: '64862'
year: '2026'
...
---
_id: '65315'
abstract:
- lang: eng
text: "This study examines the drivers of perceived corporate transfer pricing complexity.
Our analysis is based on survey data from \r\nmultinational firms in the manufacturing
sector. We identify three key strategies expected to reduce transfer pricing complexity
\r\nand associated compliance costs while enhancing tax compliance: standardising
transfer pricing documentation, strengthening \r\ncooperation between tax authorities,
and increasing transparency through expanded information exchange among tax \r\nauthorities
and between tax authorities and firms. The findings provide evidence-based insights
for international tax policy \r\naimed at reducing transfer pricing complexity
and associated administrative burdens for both firms and tax administrations. "
author:
- first_name: Stefan
full_name: Greil, Stefan
last_name: Greil
- first_name: Eleonore
full_name: Kaluza-Thiesen, Eleonore
last_name: Kaluza-Thiesen
- 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: 'Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Navigating Transfer
Pricing Complexity: Standardization, Cooperation, Transparency. eJournal of
Tax Research. 2026;24(1):1-37.'
apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2026).
Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.
EJournal of Tax Research, 24(1), 1–37.'
bibtex: '@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2026, title={Navigating
Transfer Pricing Complexity: Standardization, Cooperation, Transparency}, volume={24},
number={1}, journal={eJournal of Tax Research}, author={Greil, Stefan and Kaluza-Thiesen,
Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2026}, pages={1–37}
}'
chicago: 'Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane.
“Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.”
EJournal of Tax Research 24, no. 1 (2026): 1–37.'
ieee: 'S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Navigating
Transfer Pricing Complexity: Standardization, Cooperation, Transparency,” eJournal
of Tax Research, vol. 24, no. 1, pp. 1–37, 2026.'
mla: 'Greil, Stefan, et al. “Navigating Transfer Pricing Complexity: Standardization,
Cooperation, Transparency.” EJournal of Tax Research, vol. 24, no. 1, 2026,
pp. 1–37.'
short: S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax
Research 24 (2026) 1–37.
date_created: 2026-04-02T08:35:24Z
date_updated: 2026-07-02T12:06:56Z
department:
- _id: '187'
intvolume: ' 24'
issue: '1'
language:
- iso: eng
page: 1-37
publication: eJournal of Tax Research
quality_controlled: '1'
status: public
title: 'Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency'
type: journal_article
user_id: '96670'
volume: 24
year: '2026'
...
---
_id: '66086'
abstract:
- lang: eng
text: 'This study investigates whether explainable AI (XAI), although intended to
improve calibrated reliance in augmented decision-making (ADM), may also increase
negative consultations. In a between-subjects online experiment (n = 200), participants
completed a price classification task supported by AI, while we manipulated the
presence of local feature-based explanations. Drawing on dual-process theory as
an interpretive lens, we conceptualize explainability as a cognitively ambivalent
intervention that reshapes reliance behavior. Our results show that XAI-induced
transparency exerts competing effects: while it directly reduces negative consultations,
it simultaneously increases competence-based trust and shifts responsibility attribution
toward the AI. These mechanisms foster overreliance and significantly increase
negative consultations, resulting in a competitive mediation pattern. Notably,
comparable effects do not emerge for positive consultations, suggesting that transparency
more readily amplifies reliance than it promotes corrective belief updating. By
empirically demonstrating this paradox, our study develops IS and Decision Sciences
research on automation bias in transparent ADM settings and identifies key psychological
mechanisms through which explainability influences reliance. These findings inform
the design of XAI systems that prioritize calibrated reliance rather than merely
increasing perceived transparency.'
article_type: original
author:
- first_name: Tizian
full_name: Matschak, Tizian
id: '100285'
last_name: Matschak
- first_name: Nastjuk
full_name: Ilja, Nastjuk
last_name: Ilja
- first_name: Simon Thanh-Nam
full_name: Trang, Simon Thanh-Nam
id: '98948'
last_name: Trang
orcid: 0000-0002-4784-4038
- first_name: Jose
full_name: Benitez, Jose
last_name: Benitez
citation:
ama: 'Matschak T, Ilja N, Trang ST-N, Benitez J. Unveiling the Hidden Layer: Ambivalent
Cognitive Effects of XAI in Augmented Decision-Making under Uncertainty. Decision
Support Systems. 2026;209:114721. doi:10.1016/j.dss.2026.114721'
apa: 'Matschak, T., Ilja, N., Trang, S. T.-N., & Benitez, J. (2026). Unveiling
the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making
under Uncertainty. Decision Support Systems, 209, 114721. https://doi.org/10.1016/j.dss.2026.114721'
bibtex: '@article{Matschak_Ilja_Trang_Benitez_2026, title={Unveiling the Hidden
Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under
Uncertainty}, volume={209}, DOI={10.1016/j.dss.2026.114721},
journal={Decision Support Systems}, author={Matschak, Tizian and Ilja, Nastjuk
and Trang, Simon Thanh-Nam and Benitez, Jose}, year={2026}, pages={114721} }'
chicago: 'Matschak, Tizian, Nastjuk Ilja, Simon Thanh-Nam Trang, and Jose Benitez.
“Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented
Decision-Making under Uncertainty.” Decision Support Systems 209 (2026):
114721. https://doi.org/10.1016/j.dss.2026.114721.'
ieee: 'T. Matschak, N. Ilja, S. T.-N. Trang, and J. Benitez, “Unveiling the Hidden
Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under
Uncertainty,” Decision Support Systems, vol. 209, p. 114721, 2026, doi:
10.1016/j.dss.2026.114721.'
mla: 'Matschak, Tizian, et al. “Unveiling the Hidden Layer: Ambivalent Cognitive
Effects of XAI in Augmented Decision-Making under Uncertainty.” Decision Support
Systems, vol. 209, 2026, p. 114721, doi:10.1016/j.dss.2026.114721.'
short: T. Matschak, N. Ilja, S.T.-N. Trang, J. Benitez, Decision Support Systems
209 (2026) 114721.
date_created: 2026-06-30T08:34:02Z
date_updated: 2026-07-03T18:33:13Z
department:
- _id: '792'
doi: 10.1016/j.dss.2026.114721
intvolume: ' 209'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.sciencedirect.com/science/article/pii/S0167923626001107
oa: '1'
page: '114721'
publication: Decision Support Systems
status: public
title: 'Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented
Decision-Making under Uncertainty'
type: journal_article
user_id: '98948'
volume: 209
year: '2026'
...
---
_id: '66443'
author:
- first_name: Caren
full_name: Sureth, Caren
id: '530'
last_name: Sureth
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Sureth C. Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis.
Betriebs-Berater. 2026;81(29):I.'
apa: 'Sureth, C. (2026). Steuersicherheit als Standortfaktor: Planbarkeit statt
Investitionshemmnis. Betriebs-Berater, 81(29), I.'
bibtex: '@article{Sureth_2026, title={Steuersicherheit als Standortfaktor: Planbarkeit
statt Investitionshemmnis}, volume={81}, number={29}, journal={Betriebs-Berater},
author={Sureth, Caren}, year={2026}, pages={I} }'
chicago: 'Sureth, Caren. “Steuersicherheit Als Standortfaktor: Planbarkeit Statt
Investitionshemmnis.” Betriebs-Berater 81, no. 29 (2026): I.'
ieee: 'C. Sureth, “Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis,”
Betriebs-Berater, vol. 81, no. 29, p. I, 2026.'
mla: 'Sureth, Caren. “Steuersicherheit Als Standortfaktor: Planbarkeit Statt Investitionshemmnis.”
Betriebs-Berater, vol. 81, no. 29, 2026, p. I.'
short: C. Sureth, Betriebs-Berater 81 (2026) I.
date_created: 2026-07-13T06:27:30Z
date_updated: 2026-07-13T06:28:49Z
department:
- _id: '187'
intvolume: ' 81'
issue: '29'
language:
- iso: eng
page: I
publication: Betriebs-Berater
status: public
title: 'Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis'
type: journal_article
user_id: '96670'
volume: 81
year: '2026'
...