---
_id: '60050'
abstract:
- lang: eng
text: Reputation systems to rate companies’ performances remain largely unexplored
inresearch and are scarcely used in business-to-business (B2B) practice. Such
systemsare essential for businesses seeking trustworthy partners, as they help
reduce infor-mation asymmetry, lower buyers’ transaction risks, and allow high-quality
serviceproviders to justify premium pricing. Unlike traditional review-based systems
in thebusiness-to-consumer (B2C) context, we propose a B2B reputation mechanism
inwhich buyers commit to a rating payment before a transaction. Once the buyer
final-izes the rating, this payment is executed and recorded on a blockchain as
an immu-table, secure ledger. Our system mimics natural trust-building mechanisms
with rat-ings that are (1) monetary-based, (2) stake-based, (3) non-aggregated,
(4) involvecounter-ratings, (5) selectively sellable, (6) individually comparable,
(7) stored ona blockchain, (8) and monitored by a third instance. This system
provides a novelapproach to fostering trust in B2B transactions by reducing information
asymme-try and transaction risk. We illustrate the mechanism’s application in
the consultingsector. Our analysis has identified 23 institutional trust and distrust
dimensions thatpromote establishing institutional trust through the proposed mechanism.
Qualita-tive interviews suggest that, while complex and challenging to apply,
this mecha-nism can foster trust in B2B transactions. Given the low maturity in
the applicationdomain—rating professional business services with business reputation
systems—and solution domain—using monetary stakes for ratings, this system stands
as apotential invention.
article_type: original
author:
- first_name: Simon
full_name: Hemmrich, Simon
id: '83557'
last_name: Hemmrich
- first_name: Volker
full_name: Nissen, Volker
last_name: Nissen
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
- first_name: Josias Daniel Miño
full_name: Pauls, Josias Daniel Miño
last_name: Pauls
citation:
ama: 'Hemmrich S, Nissen V, Beverungen D, Pauls JDM. Blockchain‑based reputation
systemsfor business‑to‑business services: designing a reputation mechanism to
reduce information asymmetry in professional consulting. Information Systems
and e-Business Management. 2025;23(1). doi:https://doi.org/10.1007/s10257-025-00702-9'
apa: 'Hemmrich, S., Nissen, V., Beverungen, D., & Pauls, J. D. M. (2025). Blockchain‑based
reputation systemsfor business‑to‑business services: designing a reputation mechanism
to reduce information asymmetry in professional consulting. Information Systems
and E-Business Management, 23(1). https://doi.org/10.1007/s10257-025-00702-9'
bibtex: '@article{Hemmrich_Nissen_Beverungen_Pauls_2025, title={Blockchain‑based
reputation systemsfor business‑to‑business services: designing a reputation mechanism
to reduce information asymmetry in professional consulting}, volume={23}, DOI={https://doi.org/10.1007/s10257-025-00702-9},
number={1}, journal={Information Systems and e-Business Management}, publisher={Springer},
author={Hemmrich, Simon and Nissen, Volker and Beverungen, Daniel and Pauls, Josias
Daniel Miño}, year={2025} }'
chicago: 'Hemmrich, Simon, Volker Nissen, Daniel Beverungen, and Josias Daniel Miño
Pauls. “Blockchain‑based Reputation Systemsfor Business‑to‑business Services:
Designing a Reputation Mechanism to Reduce Information Asymmetry in Professional
Consulting.” Information Systems and E-Business Management 23, no. 1 (2025).
https://doi.org/10.1007/s10257-025-00702-9.'
ieee: 'S. Hemmrich, V. Nissen, D. Beverungen, and J. D. M. Pauls, “Blockchain‑based
reputation systemsfor business‑to‑business services: designing a reputation mechanism
to reduce information asymmetry in professional consulting,” Information Systems
and e-Business Management, vol. 23, no. 1, 2025, doi: https://doi.org/10.1007/s10257-025-00702-9.'
mla: 'Hemmrich, Simon, et al. “Blockchain‑based Reputation Systemsfor Business‑to‑business
Services: Designing a Reputation Mechanism to Reduce Information Asymmetry in
Professional Consulting.” Information Systems and E-Business Management,
vol. 23, no. 1, Springer, 2025, doi:https://doi.org/10.1007/s10257-025-00702-9.'
short: S. Hemmrich, V. Nissen, D. Beverungen, J.D.M. Pauls, Information Systems
and E-Business Management 23 (2025).
date_created: 2025-05-28T08:12:28Z
date_updated: 2026-04-02T04:32:13Z
ddc:
- '000'
department:
- _id: '195'
doi: https://doi.org/10.1007/s10257-025-00702-9
external_id:
unknown:
- https://doi.org/10.1007/s10257-025-00702-9
file:
- access_level: closed
content_type: application/pdf
creator: hemmrich
date_created: 2025-05-28T08:05:18Z
date_updated: 2025-05-28T08:05:18Z
file_id: '60051'
file_name: Hemmrich_et_al-2025-Information_Systems_and_e-Business_Management.pdf
file_size: 1440251
relation: main_file
success: 1
file_date_updated: 2025-05-28T08:05:18Z
has_accepted_license: '1'
intvolume: ' 23'
issue: '1'
jel:
- D81
- D82
- L86
- L10
- M30
keyword:
- Information asymmetry
- Trust
- Reputation system
- Monetary rating
- Blockchain
- Consulting
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://link.springer.com/epdf/10.1007/s10257-025-00702-9?sharing_token=fOiWqZx_ScKFAKjxu5UqWPe4RwlQNchNByi7wbcMAY6mjxpZFPB3OtpVT0rAZf9eEBt3_qXIVcZ67l3R9JVYasmuCsIimzE-xfP0N5Rimun248j0jFOnL1eBu4rypKSDFnbmR3kJ5xx-HLnCXvPvQPwpm09qOkS9GSNsiG-du60%3D
oa: '1'
publication: Information Systems and e-Business Management
publication_status: published
publisher: Springer
quality_controlled: '1'
status: public
title: 'Blockchain‑based reputation systemsfor business‑to‑business services: designing
a reputation mechanism to reduce information asymmetry in professional consulting'
type: journal_article
user_id: '83557'
volume: 23
year: '2025'
...
---
_id: '65309'
author:
- first_name: Simon
full_name: Hemmrich, Simon
id: '83557'
last_name: Hemmrich
citation:
ama: 'Hemmrich S. A Design Theory for Blockchain-Based Reputation Systems : Trust
and Coordination in B2B Markets. Universität Paderborn; 2025. doi:https://doi.org/10.17619/UNIPB/1-2414'
apa: 'Hemmrich, S. (2025). A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Universität Paderborn. https://doi.org/10.17619/UNIPB/1-2414'
bibtex: '@book{Hemmrich_2025, place={Paderborn}, title={A Design Theory for Blockchain-Based
Reputation Systems : Trust and Coordination in B2B Markets}, DOI={https://doi.org/10.17619/UNIPB/1-2414},
publisher={Universität Paderborn}, author={Hemmrich, Simon}, year={2025} }'
chicago: 'Hemmrich, Simon. A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Paderborn: Universität Paderborn, 2025.
https://doi.org/10.17619/UNIPB/1-2414.'
ieee: 'S. Hemmrich, A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Paderborn: Universität Paderborn, 2025.'
mla: 'Hemmrich, Simon. A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Universität Paderborn, 2025, doi:https://doi.org/10.17619/UNIPB/1-2414.'
short: 'S. Hemmrich, A Design Theory for Blockchain-Based Reputation Systems : Trust
and Coordination in B2B Markets, Universität Paderborn, Paderborn, 2025.'
date_created: 2026-04-02T03:52:09Z
date_updated: 2026-04-02T04:31:57Z
department:
- _id: '195'
doi: https://doi.org/10.17619/UNIPB/1-2414
jel:
- D8
keyword:
- Reputation Systems
- Rating systems
- monetary ratings
- incentive mechanism
- systems theory
- Market coordination
- advanced review system
language:
- iso: eng
page: '347'
place: Paderborn
publication_status: published
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Daniel
full_name: Beverungen, Daniel
last_name: Beverungen
- first_name: Dennis
full_name: Kundisch, Dennis
last_name: Kundisch
title: 'A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination
in B2B Markets'
type: dissertation
user_id: '83557'
year: '2025'
...
---
_id: '64803'
abstract:
- lang: eng
text: "Nowadays ultrasound technology is established in various fields of application
like industrial production or medical technology. Besides high power ultrasound
applications like ultrasonic cleaning and ultrasonic welding, which are often
not strongly restricted regarding their weight, costs, and construction space,
there are many applications in the low to medium power range like handheld surgical
instruments, medical inhalers, or ultrasonic cutters. For the latter there is
often a strong demand for low weight and construction space and low costs to be
competitive in mass production. Another challenge that arises from the RoHS-directive
[1] is, that new ultrasonic devices should avoid the use of lead-containing PZT-materials.
Against this background there is a demand for lead-free, small and lightweight
and cost-effective ultrasonic transducers.\r\nIn many of the above-mentioned applications,
pre-stressed Bolted-Langevine-Transducers (BLT) based on lead-containing PZT-materials
are established to generate ultrasonic vibrations. These are quite advantageous
in many ways and can be built tailored to each application and even for high power
of thousands of watts. But due to the required steps during their manufacturing
process (machining parts, assembly, pre-stressing, frequency tuning, …), these
transducers remain expensive. Furthermore, due to the operation in resonance,
the construction space of these transducers is linked to their wavelength and
cannot be reduced remarkably.\r\nFor these reasons, our aim is to present an innovative
lead-free ultrasonic transducer for low to medium power applications, that is
based on bending vibrations instead of longitudinal vibrations. This design enables
to build very small transducers. Furthermore, due to their simple construction,
these transducers can be built at low manufacturing costs and are well suited
for industrial mass production. The use of lead-free piezoelectric materials makes
this transducer design ready for future applications.\r\nIn our contribution we
will present the model-based design of a lead-free 30 kHz bending transducer for
applications up to 10 W. Furthermore, the comprehensive experimental analysis
of this transducer-prototype in applications like mist generation or ultrasonic
drilling will be presented. The results will be compared to a PZT-based bending
transducer and a classical BLT to show the potential and limits of these kind
of transducers and lead-free materials.\r\n"
author:
- first_name: Peter
full_name: Bornmann, Peter
last_name: Bornmann
- first_name: Walter
full_name: Littmann, Walter
last_name: Littmann
- first_name: Claus
full_name: Scheidemann, Claus
id: '38259'
last_name: Scheidemann
- first_name: Tobias
full_name: Hemsel, Tobias
id: '210'
last_name: Hemsel
citation:
ama: 'Bornmann P, Littmann W, Scheidemann C, Hemsel T. Innovative lead-free ultrasonic
bending transducers for low to medium power applications. In: ; 2025.'
apa: Bornmann, P., Littmann, W., Scheidemann, C., & Hemsel, T. (2025). Innovative
lead-free ultrasonic bending transducers for low to medium power applications.
International Congress on Ultrasonics (ICU), Paderborn, Germany.
bibtex: '@inproceedings{Bornmann_Littmann_Scheidemann_Hemsel_2025, title={Innovative
lead-free ultrasonic bending transducers for low to medium power applications},
author={Bornmann, Peter and Littmann, Walter and Scheidemann, Claus and Hemsel,
Tobias}, year={2025} }'
chicago: Bornmann, Peter, Walter Littmann, Claus Scheidemann, and Tobias Hemsel.
“Innovative Lead-Free Ultrasonic Bending Transducers for Low to Medium Power Applications,”
2025.
ieee: P. Bornmann, W. Littmann, C. Scheidemann, and T. Hemsel, “Innovative lead-free
ultrasonic bending transducers for low to medium power applications,” presented
at the International Congress on Ultrasonics (ICU), Paderborn, Germany, 2025.
mla: Bornmann, Peter, et al. Innovative Lead-Free Ultrasonic Bending Transducers
for Low to Medium Power Applications. 2025.
short: 'P. Bornmann, W. Littmann, C. Scheidemann, T. Hemsel, in: 2025.'
conference:
end_date: 2025-09-25
location: Paderborn, Germany
name: International Congress on Ultrasonics (ICU)
start_date: 2025-09-21
date_created: 2026-03-02T11:35:33Z
date_updated: 2026-04-02T12:47:18Z
ddc:
- '620'
department:
- _id: '151'
file:
- access_level: closed
content_type: application/pdf
creator: hemsel
date_created: 2026-04-02T12:46:09Z
date_updated: 2026-04-02T12:46:09Z
file_id: '65354'
file_name: ICU_2025_Bornmann.pdf
file_size: 1878995
relation: main_file
success: 1
file_date_updated: 2026-04-02T12:46:09Z
has_accepted_license: '1'
language:
- iso: eng
status: public
title: Innovative lead-free ultrasonic bending transducers for low to medium power
applications
type: conference
user_id: '210'
year: '2025'
...
---
_id: '64802'
abstract:
- lang: eng
text: Power ultrasonic actuators are used in various industrial, automotive and
medical applications. Examples are ultrasonic welding of plastics or metal, surgery
processes like cutting of tissue or bone, and the excitation of cavitation in
liquids for ultrasonic cleaning. From a physical point of view, many of these
processes are characterised by non-constant damping conditions for the ultrasonic
actuators, since the systems need to be driven in unloaded as well as in high-loaded
states. To get high power output, the piezoelectric actuators are usually driven
in or near resonance at precisely defined vibration amplitudes. This is a quite
complicated task especially if cost or mass optimized PZT transducers are used
or if lead-free piezoelectric ceramics are applied to replace lead-containing
materials. In particular the sudden change between loading states is very challenging
for electronic excitation and control. The present contribution gives insight
into typical problems that may arise in context with sudden load-changes during
operation, e.g. uncontrolled jumps in voltage and velocity amplitudes. Measurements
on ultrasonic power actuators being abruptly immersed into water at high amplitude
are discussed for illustration. Observations during spontaneous load-changes are
explained, and it is shown that several problems may be defused by driving the
actuators in antiresonance or using a particular driving point in-between resonance
and antiresonance (“falling edge control”). The different control strategies are
investigated always using just one single hardware.
author:
- first_name: Walter
full_name: Littmann, Walter
last_name: Littmann
- first_name: Peter
full_name: Bornmann, Peter
last_name: Bornmann
- first_name: Tobias
full_name: Hemsel, Tobias
id: '210'
last_name: Hemsel
- first_name: Claus
full_name: Scheidemann, Claus
id: '38259'
last_name: Scheidemann
citation:
ama: 'Littmann W, Bornmann P, Hemsel T, Scheidemann C. Power ultrasonic actuators
with suddenly changing loads: How to control the amplitudes in resonance, antiresonance,
or in-between. In: ; 2025.'
apa: 'Littmann, W., Bornmann, P., Hemsel, T., & Scheidemann, C. (2025). Power
ultrasonic actuators with suddenly changing loads: How to control the amplitudes
in resonance, antiresonance, or in-between. International Conference on Ultrasonics
(ICU), Paderborn, Germany.'
bibtex: '@inproceedings{Littmann_Bornmann_Hemsel_Scheidemann_2025, title={Power
ultrasonic actuators with suddenly changing loads: How to control the amplitudes
in resonance, antiresonance, or in-between}, author={Littmann, Walter and Bornmann,
Peter and Hemsel, Tobias and Scheidemann, Claus}, year={2025} }'
chicago: 'Littmann, Walter, Peter Bornmann, Tobias Hemsel, and Claus Scheidemann.
“Power Ultrasonic Actuators with Suddenly Changing Loads: How to Control the Amplitudes
in Resonance, Antiresonance, or in-Between,” 2025.'
ieee: 'W. Littmann, P. Bornmann, T. Hemsel, and C. Scheidemann, “Power ultrasonic
actuators with suddenly changing loads: How to control the amplitudes in resonance,
antiresonance, or in-between,” presented at the International Conference on Ultrasonics
(ICU), Paderborn, Germany, 2025.'
mla: 'Littmann, Walter, et al. Power Ultrasonic Actuators with Suddenly Changing
Loads: How to Control the Amplitudes in Resonance, Antiresonance, or in-Between.
2025.'
short: 'W. Littmann, P. Bornmann, T. Hemsel, C. Scheidemann, in: 2025.'
conference:
end_date: 2025-09-25
location: Paderborn, Germany
name: International Conference on Ultrasonics (ICU)
start_date: 2025-09-21
date_created: 2026-03-02T11:19:46Z
date_updated: 2026-04-02T12:45:42Z
ddc:
- '620'
department:
- _id: '151'
file:
- access_level: closed
content_type: application/pdf
creator: hemsel
date_created: 2026-04-02T12:41:08Z
date_updated: 2026-04-02T12:41:08Z
file_id: '65353'
file_name: ICU_2025_Littmann.pdf
file_size: 2522135
relation: main_file
success: 1
file_date_updated: 2026-04-02T12:41:08Z
has_accepted_license: '1'
language:
- iso: eng
status: public
title: 'Power ultrasonic actuators with suddenly changing loads: How to control the
amplitudes in resonance, antiresonance, or in-between'
type: conference
user_id: '210'
year: '2025'
...
---
_id: '60360'
author:
- first_name: Christian
full_name: Fuchs, Christian
id: '21863'
last_name: Fuchs
orcid: 0000-0003-0589-4579
citation:
ama: Fuchs C. What is Digital Fascism? . St Anthony’s International Review.
2025;20(1):26-39. doi:10.82556/stair.v20i1.550
apa: Fuchs, C. (2025). What is Digital Fascism? . St. Anthony’s International
Review, 20(1), 26–39. https://doi.org/10.82556/stair.v20i1.550
bibtex: '@article{Fuchs_2025, title={What is Digital Fascism? }, volume={20}, DOI={10.82556/stair.v20i1.550},
number={1}, journal={St. Anthony’s International Review}, author={Fuchs, Christian},
year={2025}, pages={26–39} }'
chicago: 'Fuchs, Christian. “What Is Digital Fascism? .” St. Anthony’s International
Review 20, no. 1 (2025): 26–39. https://doi.org/10.82556/stair.v20i1.550.'
ieee: 'C. Fuchs, “What is Digital Fascism? ,” St. Anthony’s International Review,
vol. 20, no. 1, pp. 26–39, 2025, doi: 10.82556/stair.v20i1.550.'
mla: Fuchs, Christian. “What Is Digital Fascism? .” St. Anthony’s International
Review, vol. 20, no. 1, 2025, pp. 26–39, doi:10.82556/stair.v20i1.550.
short: C. Fuchs, St. Anthony’s International Review 20 (2025) 26–39.
date_created: 2025-06-24T15:10:28Z
date_updated: 2026-04-05T21:30:42Z
department:
- _id: '136'
- _id: '11'
doi: 10.82556/stair.v20i1.550
intvolume: ' 20'
issue: '1'
language:
- iso: eng
page: 26-39
project:
- _id: '1086'
name: 'PÖDIM: Politische Ökonomie der digitalen Medien und der digitalen Kommunikation'
publication: St. Anthony’s International Review
status: public
title: 'What is Digital Fascism? '
type: journal_article
user_id: '21863'
volume: 20
year: '2025'
...
---
_id: '60605'
author:
- first_name: Julia
full_name: Diederich, Julia
id: '13796'
last_name: Diederich
- first_name: Lena Maria
full_name: Magdeburg, Lena Maria
id: '47572'
last_name: Magdeburg
citation:
ama: 'Diederich J, Magdeburg LM. Sexuelle Bildung und (außer-)schulische Bildungspartner.
In: Struck C, Warburg S, eds. Sexuelle Bildung in der Grundschule und der universitären
Lehrer*innenausbildung. Perspektiven aus Forschung, Praxis und Lehre. Verlag
Barbara Budrich; 2025:57-66.'
apa: Diederich, J., & Magdeburg, L. M. (2025). Sexuelle Bildung und (außer-)schulische
Bildungspartner. In C. Struck & S. Warburg (Eds.), Sexuelle Bildung in
der Grundschule und der universitären Lehrer*innenausbildung. Perspektiven aus
Forschung, Praxis und Lehre (pp. 57–66). Verlag Barbara Budrich.
bibtex: '@inbook{Diederich_Magdeburg_2025, title={Sexuelle Bildung und (außer-)schulische
Bildungspartner}, booktitle={Sexuelle Bildung in der Grundschule und der universitären
Lehrer*innenausbildung. Perspektiven aus Forschung, Praxis und Lehre}, publisher={Verlag
Barbara Budrich}, author={Diederich, Julia and Magdeburg, Lena Maria}, editor={Struck,
Constanze and Warburg, Saskia}, year={2025}, pages={57–66} }'
chicago: Diederich, Julia, and Lena Maria Magdeburg. “Sexuelle Bildung und (außer-)schulische
Bildungspartner.” In Sexuelle Bildung in der Grundschule und der universitären
Lehrer*innenausbildung. Perspektiven aus Forschung, Praxis und Lehre, edited
by Constanze Struck and Saskia Warburg, 57–66. Verlag Barbara Budrich, 2025.
ieee: J. Diederich and L. M. Magdeburg, “Sexuelle Bildung und (außer-)schulische
Bildungspartner,” in Sexuelle Bildung in der Grundschule und der universitären
Lehrer*innenausbildung. Perspektiven aus Forschung, Praxis und Lehre, C. Struck
and S. Warburg, Eds. Verlag Barbara Budrich, 2025, pp. 57–66.
mla: Diederich, Julia, and Lena Maria Magdeburg. “Sexuelle Bildung und (außer-)schulische
Bildungspartner.” Sexuelle Bildung in der Grundschule und der universitären
Lehrer*innenausbildung. Perspektiven aus Forschung, Praxis und Lehre, edited
by Constanze Struck and Saskia Warburg, Verlag Barbara Budrich, 2025, pp. 57–66.
short: 'J. Diederich, L.M. Magdeburg, in: C. Struck, S. Warburg (Eds.), Sexuelle
Bildung in der Grundschule und der universitären Lehrer*innenausbildung. Perspektiven
aus Forschung, Praxis und Lehre, Verlag Barbara Budrich, 2025, pp. 57–66.'
date_created: 2025-07-14T14:14:16Z
date_updated: 2026-04-07T07:41:16Z
department:
- _id: '478'
editor:
- first_name: Constanze
full_name: Struck, Constanze
last_name: Struck
- first_name: Saskia
full_name: Warburg, Saskia
last_name: Warburg
language:
- iso: ger
page: 57-66
publication: Sexuelle Bildung in der Grundschule und der universitären Lehrer*innenausbildung.
Perspektiven aus Forschung, Praxis und Lehre
publisher: Verlag Barbara Budrich
quality_controlled: '1'
status: public
title: Sexuelle Bildung und (außer-)schulische Bildungspartner
type: book_chapter
user_id: '13796'
year: '2025'
...
---
_id: '65221'
author:
- first_name: Gunter
full_name: Kullmer, Gunter
id: '291'
last_name: Kullmer
- first_name: Deborah
full_name: Weiß, Deborah
id: '45673'
last_name: Weiß
- first_name: Tobias
full_name: Duffe, Tobias
id: '41322'
last_name: Duffe
- first_name: Britta
full_name: Schramm, Britta
id: '4668'
last_name: Schramm
- first_name: Richard
full_name: Ostwald, Richard
id: '106876'
last_name: Ostwald
orcid: 0000-0003-2147-8444
citation:
ama: Kullmer G, Weiß D, Duffe T, Schramm B, Ostwald R. BESCHREIBUNG DES R- UND
DES TEMPERATUREINFLUSSES SOWIE DES EINLAUFVERHALTENS BEI EXPERIMENTELL BESTIMMTEN
RISSFORTSCHRITTSKURVEN MIT DEM EXPONENTIALANSATZ. LibreCat University; 2025.
doi:https://doi.org/10.48447/BR-2025-492
apa: Kullmer, G., Weiß, D., Duffe, T., Schramm, B., & Ostwald, R. (2025). BESCHREIBUNG
DES R- UND DES TEMPERATUREINFLUSSES SOWIE DES EINLAUFVERHALTENS BEI EXPERIMENTELL
BESTIMMTEN RISSFORTSCHRITTSKURVEN MIT DEM EXPONENTIALANSATZ. LibreCat University.
https://doi.org/10.48447/BR-2025-492
bibtex: '@book{Kullmer_Weiß_Duffe_Schramm_Ostwald_2025, title={BESCHREIBUNG DES
R- UND DES TEMPERATUREINFLUSSES SOWIE DES EINLAUFVERHALTENS BEI EXPERIMENTELL
BESTIMMTEN RISSFORTSCHRITTSKURVEN MIT DEM EXPONENTIALANSATZ}, DOI={https://doi.org/10.48447/BR-2025-492},
publisher={LibreCat University}, author={Kullmer, Gunter and Weiß, Deborah and
Duffe, Tobias and Schramm, Britta and Ostwald, Richard}, year={2025} }'
chicago: Kullmer, Gunter, Deborah Weiß, Tobias Duffe, Britta Schramm, and Richard
Ostwald. BESCHREIBUNG DES R- UND DES TEMPERATUREINFLUSSES SOWIE DES EINLAUFVERHALTENS
BEI EXPERIMENTELL BESTIMMTEN RISSFORTSCHRITTSKURVEN MIT DEM EXPONENTIALANSATZ.
LibreCat University, 2025. https://doi.org/10.48447/BR-2025-492.
ieee: G. Kullmer, D. Weiß, T. Duffe, B. Schramm, and R. Ostwald, BESCHREIBUNG
DES R- UND DES TEMPERATUREINFLUSSES SOWIE DES EINLAUFVERHALTENS BEI EXPERIMENTELL
BESTIMMTEN RISSFORTSCHRITTSKURVEN MIT DEM EXPONENTIALANSATZ. LibreCat University,
2025.
mla: Kullmer, Gunter, et al. BESCHREIBUNG DES R- UND DES TEMPERATUREINFLUSSES
SOWIE DES EINLAUFVERHALTENS BEI EXPERIMENTELL BESTIMMTEN RISSFORTSCHRITTSKURVEN
MIT DEM EXPONENTIALANSATZ. LibreCat University, 2025, doi:https://doi.org/10.48447/BR-2025-492.
short: G. Kullmer, D. Weiß, T. Duffe, B. Schramm, R. Ostwald, BESCHREIBUNG DES R-
UND DES TEMPERATUREINFLUSSES SOWIE DES EINLAUFVERHALTENS BEI EXPERIMENTELL BESTIMMTEN
RISSFORTSCHRITTSKURVEN MIT DEM EXPONENTIALANSATZ, LibreCat University, 2025.
date_created: 2026-03-30T11:00:23Z
date_updated: 2026-04-07T04:35:27Z
department:
- _id: '9'
- _id: '143'
doi: https://doi.org/10.48447/BR-2025-492
publisher: LibreCat University
status: public
title: BESCHREIBUNG DES R- UND DES TEMPERATUREINFLUSSES SOWIE DES EINLAUFVERHALTENS
BEI EXPERIMENTELL BESTIMMTEN RISSFORTSCHRITTSKURVEN MIT DEM EXPONENTIALANSATZ
type: research_data
user_id: '85414'
year: '2025'
...
---
_id: '61867'
author:
- first_name: Noëlle
full_name: Rohde, Noëlle
id: '114557'
last_name: Rohde
orcid: https://orcid.org/0000-0001-8703-8738
citation:
ama: 'Rohde N. The Meritocratic Ideal and its Challenges. In: Sidhu R, Waters J,
Cheng Y, eds. The Elgar International Encyclopedia of Sociology of Education.
Edward Elgar Publishing ; 2025:205-208. doi:https://doi.org/10.4337/9781035315673.00058'
apa: Rohde, N. (2025). The Meritocratic Ideal and its Challenges. In R. Sidhu, J.
Waters, & Y. Cheng (Eds.), The Elgar International Encyclopedia of Sociology
of Education (pp. 205–208). Edward Elgar Publishing . https://doi.org/10.4337/9781035315673.00058
bibtex: '@inbook{Rohde_2025, place={Cheltenham}, title={The Meritocratic Ideal and
its Challenges}, DOI={https://doi.org/10.4337/9781035315673.00058},
booktitle={The Elgar International Encyclopedia of Sociology of Education}, publisher={Edward
Elgar Publishing }, author={Rohde, Noëlle}, editor={Sidhu, Ravinder and Waters,
Johanna and Cheng, Yi’En}, year={2025}, pages={205–208} }'
chicago: 'Rohde, Noëlle. “The Meritocratic Ideal and Its Challenges.” In The
Elgar International Encyclopedia of Sociology of Education, edited by Ravinder
Sidhu, Johanna Waters, and Yi’En Cheng, 205–8. Cheltenham: Edward Elgar Publishing
, 2025. https://doi.org/10.4337/9781035315673.00058.'
ieee: 'N. Rohde, “The Meritocratic Ideal and its Challenges,” in The Elgar International
Encyclopedia of Sociology of Education, R. Sidhu, J. Waters, and Y. Cheng,
Eds. Cheltenham: Edward Elgar Publishing , 2025, pp. 205–208.'
mla: Rohde, Noëlle. “The Meritocratic Ideal and Its Challenges.” The Elgar International
Encyclopedia of Sociology of Education, edited by Ravinder Sidhu et al., Edward
Elgar Publishing , 2025, pp. 205–08, doi:https://doi.org/10.4337/9781035315673.00058.
short: 'N. Rohde, in: R. Sidhu, J. Waters, Y. Cheng (Eds.), The Elgar International
Encyclopedia of Sociology of Education, Edward Elgar Publishing , Cheltenham,
2025, pp. 205–208.'
date_created: 2025-10-16T14:43:17Z
date_updated: 2026-04-08T09:35:52Z
department:
- _id: '175'
doi: https://doi.org/10.4337/9781035315673.00058
editor:
- first_name: Ravinder
full_name: Sidhu, Ravinder
last_name: Sidhu
- first_name: Johanna
full_name: Waters, Johanna
last_name: Waters
- first_name: Yi'En
full_name: Cheng, Yi'En
last_name: Cheng
language:
- iso: eng
page: 205-208
place: Cheltenham
publication: The Elgar International Encyclopedia of Sociology of Education
publication_status: published
publisher: 'Edward Elgar Publishing '
status: public
title: The Meritocratic Ideal and its Challenges
type: encyclopedia_article
user_id: '114557'
year: '2025'
...
---
_id: '60504'
author:
- first_name: Tom
full_name: Nellius, Tom
last_name: Nellius
- first_name: Kevin
full_name: Henne, Kevin
id: '56918'
last_name: Henne
- first_name: Maximilian
full_name: Hartinger, Maximilian
last_name: Hartinger
- first_name: Lars
full_name: Meihost, Lars
id: '24769'
last_name: Meihost
- first_name: Tim
full_name: Hetkämper, Tim
id: '38123'
last_name: Hetkämper
- first_name: Henning
full_name: Zeipert, Henning
id: '32580'
last_name: Zeipert
- first_name: Leander
full_name: Claes, Leander
id: '11829'
last_name: Claes
orcid: 0000-0002-4393-268X
- first_name: Bernd
full_name: Henning, Bernd
id: '213'
last_name: Henning
citation:
ama: 'Nellius T, Henne K, Hartinger M, et al. Ultrasonic phased array interface
using programmable I/O and microprocessor clock synchronisation. In: ; 2025. doi: 10.5162/SMSI2025/A5.4'
apa: Nellius, T., Henne, K., Hartinger, M., Meihost, L., Hetkämper, T., Zeipert,
H., Claes, L., & Henning, B. (2025). Ultrasonic phased array interface
using programmable I/O and microprocessor clock synchronisation. SMSI 2025,
Nürnberg. https://doi.org/ 10.5162/SMSI2025/A5.4
bibtex: '@inproceedings{Nellius_Henne_Hartinger_Meihost_Hetkämper_Zeipert_Claes_Henning_2025,
title={Ultrasonic phased array interface using programmable I/O and microprocessor
clock synchronisation}, DOI={
10.5162/SMSI2025/A5.4}, author={Nellius, Tom and Henne, Kevin and Hartinger,
Maximilian and Meihost, Lars and Hetkämper, Tim and Zeipert, Henning and Claes,
Leander and Henning, Bernd}, year={2025} }'
chicago: Nellius, Tom, Kevin Henne, Maximilian Hartinger, Lars Meihost, Tim Hetkämper,
Henning Zeipert, Leander Claes, and Bernd Henning. “Ultrasonic Phased Array Interface
Using Programmable I/O and Microprocessor Clock Synchronisation,” 2025. https://doi.org/ 10.5162/SMSI2025/A5.4.
ieee: 'T. Nellius et al., “Ultrasonic phased array interface using programmable
I/O and microprocessor clock synchronisation,” presented at the SMSI 2025, Nürnberg,
2025, doi: 10.5162/SMSI2025/A5.4.'
mla: Nellius, Tom, et al. Ultrasonic Phased Array Interface Using Programmable
I/O and Microprocessor Clock Synchronisation. 2025, doi: 10.5162/SMSI2025/A5.4.
short: 'T. Nellius, K. Henne, M. Hartinger, L. Meihost, T. Hetkämper, H. Zeipert,
L. Claes, B. Henning, in: 2025.'
conference:
end_date: 2025-05-08
location: Nürnberg
name: SMSI 2025
start_date: 2025-05-06
date_created: 2025-07-03T07:17:54Z
date_updated: 2026-04-08T08:51:39Z
department:
- _id: '49'
doi: ' 10.5162/SMSI2025/A5.4'
language:
- iso: eng
status: public
title: Ultrasonic phased array interface using programmable I/O and microprocessor
clock synchronisation
type: conference
user_id: '11829'
year: '2025'
...
---
_id: '65379'
abstract:
- lang: ger
text: Diese Studie analysiert die ESEF-Berichterstattung in Deutschland seit der
Einführung der iXBRL-basierten Berichtspflicht durch die ESMA im Jahr 2020. Anhand
einer Stichprobe von 610 kapitalmarktorientierten Unternehmen der Frankfurter
Börse im Zeitraum 2020-2023 wird gezeigt, dass 60,5% der Jahresabschlüsse die
ESEF-Anforderungen vollständig erfüllen. Größere Unternehmen haben höhere Konformitätsraten
als FSE-Scale und ausländische Unternehmen. Die Untersuchung der Taxonomie-Erweiterungen
verdeutlicht, dass größere Unternehmen eher Erweiterungs-Tags nutzen, was mit
Theorien freiwilliger Offenlegung übereinstimmt. Die verpflichtende Einführung
des Anhang-Taggings im Jahr 2022 führte zu einer erhöhten Tagging-Granularität
und verbesserter Offenlegungsqualität. Die Ergebnisse verdeutlichen Herausforderungen
bei der ESEF-Umsetzung, wie Zugangsbarrieren und inkonsistente Durchsetzung, und
geben Einblicke in unternehmensspezifische Offenlegungspraktiken im Kontext strukturierter
Berichterstattung.
author:
- first_name: Philipp
full_name: Hofmann, Philipp
last_name: Hofmann
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Reeyarn
full_name: Li, Reeyarn
id: '102450'
last_name: Li
citation:
ama: 'Hofmann P, Sievers S, Li R. ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen. Vol Heft 7-8/2025. KoR; 2025:251-258. doi:KORKOR1476665'
apa: 'Hofmann, P., Sievers, S., & Li, R. (2025). ESEF-Berichterstattung in
Deutschland: Herausforderungen und Chancen: Vol. Heft 7-8/2025 (pp. 251–258).
KoR. https://doi.org/KORKOR1476665'
bibtex: '@book{Hofmann_Sievers_Li_2025, title={ESEF-Berichterstattung in Deutschland:
Herausforderungen und Chancen}, volume={Heft 7-8/2025}, DOI={KORKOR1476665},
publisher={KoR}, author={Hofmann, Philipp and Sievers, Sönke and Li, Reeyarn},
year={2025}, pages={251–258} }'
chicago: 'Hofmann, Philipp, Sönke Sievers, and Reeyarn Li. ESEF-Berichterstattung
in Deutschland: Herausforderungen und Chancen. Vol. Heft 7-8/2025. KoR, 2025.
https://doi.org/KORKOR1476665.'
ieee: 'P. Hofmann, S. Sievers, and R. Li, ESEF-Berichterstattung in Deutschland:
Herausforderungen und Chancen, vol. Heft 7-8/2025. KoR, 2025, pp. 251–258.'
mla: 'Hofmann, Philipp, et al. ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen. KoR, 2025, pp. 251–58, doi:KORKOR1476665.'
short: 'P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen, KoR, 2025.'
date_created: 2026-04-08T10:01:11Z
date_updated: 2026-04-08T10:02:30Z
department:
- _id: '186'
- _id: '275'
doi: KORKOR1476665
language:
- iso: ger
page: 251-258
publication_identifier:
unknown:
- 1617-8084
publication_status: published
publisher: KoR
status: public
title: 'ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen'
type: working_paper
user_id: '115848'
volume: Heft 7-8/2025
year: '2025'
...
---
_id: '56641'
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Georg
full_name: Schneider, Georg
last_name: Schneider
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Diller M, Lorenz J, Schneider G, Sureth-Sloane C. Is Tax Transfer Pricing Harmonization
a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.
The Accounting Review. 2025;100(2):71-102. doi:10.2308/TAR- 2021-0477
apa: Diller, M., Lorenz, J., Schneider, G., & Sureth-Sloane, C. (2025). Is Tax
Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency
and Standards Consistency. The Accounting Review, 100(2), 71–102.
https://doi.org/10.2308/TAR-
2021-0477
bibtex: '@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer
Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards
Consistency}, volume={100}, DOI={10.2308/TAR-
2021-0477}, number={2}, journal={The Accounting Review}, author={Diller, Markus
and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025},
pages={71–102} }'
chicago: 'Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane.
“Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency
and Standards Consistency.” The Accounting Review 100, no. 2 (2025): 71–102.
https://doi.org/10.2308/TAR-
2021-0477.'
ieee: 'M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer
Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards
Consistency,” The Accounting Review, vol. 100, no. 2, pp. 71–102, 2025,
doi: 10.2308/TAR- 2021-0477.'
mla: Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real
Effects of Global Tax Transparency and Standards Consistency.” The Accounting
Review, vol. 100, no. 2, 2025, pp. 71–102, doi:10.2308/TAR- 2021-0477.
short: M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review
100 (2025) 71–102.
date_created: 2024-10-16T09:09:05Z
date_updated: 2026-04-09T07:35:36Z
department:
- _id: '187'
doi: 10.2308/TAR- 2021-0477
intvolume: ' 100'
issue: '2'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.2308/TAR-2021-0477
oa: '1'
page: 71 - 102
publication: The Accounting Review
quality_controlled: '1'
status: public
title: Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax
Transparency and Standards Consistency
type: journal_article
user_id: '74000'
volume: 100
year: '2025'
...
---
_id: '63580'
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Frank
full_name: Hechtner, Frank
last_name: Hechtner
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel
der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven
evidenzbasierter Analysen. Steuer und Wirtschaft, Sonderheft NeSt. 2025;102(3):26-44.
apa: Dyck, D., Hechtner, F., Maiterth, R., & Sureth-Sloane, C. (2025). Abschreibungen
als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und
Perspektiven evidenzbasierter Analysen. Steuer Und Wirtschaft, Sonderheft NeSt,
102(3), 26–44.
bibtex: '@article{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, title={Abschreibungen
als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und
Perspektiven evidenzbasierter Analysen}, volume={102}, number={3}, journal={Steuer
und Wirtschaft, Sonderheft NeSt}, author={Dyck, Daniel and Hechtner, Frank and
Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, pages={26–44} }'
chicago: 'Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane.
“Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten,
Grenzen Und Perspektiven Evidenzbasierter Analysen.” Steuer Und Wirtschaft,
Sonderheft NeSt 102, no. 3 (2025): 26–44.'
ieee: D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, “Abschreibungen als
Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven
evidenzbasierter Analysen,” Steuer und Wirtschaft, Sonderheft NeSt, vol.
102, no. 3, pp. 26–44, 2025.
mla: Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in
Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.”
Steuer Und Wirtschaft, Sonderheft NeSt, vol. 102, no. 3, 2025, pp. 26–44.
short: D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft,
Sonderheft NeSt 102 (2025) 26–44.
date_created: 2026-01-13T08:48:23Z
date_updated: 2026-04-09T07:35:21Z
department:
- _id: '187'
intvolume: ' 102'
issue: '3'
language:
- iso: eng
page: 26-44
publication: Steuer und Wirtschaft, Sonderheft NeSt
quality_controlled: '1'
status: public
title: Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten,
Grenzen und Perspektiven evidenzbasierter Analysen
type: journal_article
user_id: '74000'
volume: 102
year: '2025'
...
---
_id: '63579'
author:
- first_name: An
full_name: Chen, An
last_name: Chen
- first_name: Peter
full_name: Hieber, Peter
last_name: Hieber
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Chen A, Hieber P, Sureth-Sloane C. How Much to Pay for Tax Certainty? The Role
of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.
International Tax and Public Finance. Published online 2025. doi:10.1007/s10797-025-09930-8
apa: Chen, A., Hieber, P., & Sureth-Sloane, C. (2025). How Much to Pay for Tax
Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset
and Tax Uncertainty. International Tax and Public Finance. https://doi.org/10.1007/s10797-025-09930-8
bibtex: '@article{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax
Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset
and Tax Uncertainty}, DOI={10.1007/s10797-025-09930-8},
journal={International Tax and Public Finance}, author={Chen, An and Hieber, Peter
and Sureth-Sloane, Caren}, year={2025} }'
chicago: Chen, An, Peter Hieber, and Caren Sureth-Sloane. “How Much to Pay for Tax
Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset
and Tax Uncertainty.” International Tax and Public Finance, 2025. https://doi.org/10.1007/s10797-025-09930-8.
ieee: 'A. Chen, P. Hieber, and C. Sureth-Sloane, “How Much to Pay for Tax Certainty?
The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax
Uncertainty,” International Tax and Public Finance, 2025, doi: 10.1007/s10797-025-09930-8.'
mla: Chen, An, et al. “How Much to Pay for Tax Certainty? The Role of Advance Tax
Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” International
Tax and Public Finance, 2025, doi:10.1007/s10797-025-09930-8.
short: A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance
(2025).
date_created: 2026-01-13T08:41:48Z
date_updated: 2026-04-09T07:35:12Z
department:
- _id: '187'
doi: 10.1007/s10797-025-09930-8
language:
- iso: eng
publication: International Tax and Public Finance
quality_controlled: '1'
status: public
title: How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky
Investment under Loss Offset and Tax Uncertainty
type: journal_article
user_id: '74000'
year: '2025'
...
---
_id: '58500'
author:
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Felix
full_name: Siegel, Felix
last_name: Siegel
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schanz D, Siegel F, Sureth-Sloane C. Anti-Tax Avoidance Rules and Tax Complexity.
World Tax Journal. 2025;17(1):1-23.
apa: Schanz, D., Siegel, F., & Sureth-Sloane, C. (2025). Anti-Tax Avoidance
Rules and Tax Complexity. World Tax Journal, 17(1), 1–23.
bibtex: '@article{Schanz_Siegel_Sureth-Sloane_2025, title={Anti-Tax Avoidance Rules
and Tax Complexity}, volume={17}, number={1}, journal={World Tax Journal}, author={Schanz,
Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2025}, pages={1–23}
}'
chicago: 'Schanz, Deborah, Felix Siegel, and Caren Sureth-Sloane. “Anti-Tax Avoidance
Rules and Tax Complexity.” World Tax Journal 17, no. 1 (2025): 1–23.'
ieee: D. Schanz, F. Siegel, and C. Sureth-Sloane, “Anti-Tax Avoidance Rules and
Tax Complexity,” World Tax Journal, vol. 17, no. 1, pp. 1–23, 2025.
mla: Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” World
Tax Journal, vol. 17, no. 1, 2025, pp. 1–23.
short: D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
date_created: 2025-02-04T07:59:21Z
date_updated: 2026-04-09T07:34:57Z
department:
- _id: '187'
intvolume: ' 17'
issue: '1'
language:
- iso: eng
main_file_link:
- url: https://doi.org/10.59403/29r4aza
page: 1 - 23
publication: World Tax Journal
quality_controlled: '1'
status: public
title: Anti-Tax Avoidance Rules and Tax Complexity
type: journal_article
user_id: '74000'
volume: 17
year: '2025'
...
---
_id: '56482'
abstract:
- lang: ger
text: "Dieser Beitrag untersucht Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.
Mithilfe von Daten einer Immobilien-Kapitalgesellschaft werden die Wirkungen einer
Vermögensteuer auf die Cashflows aus der Vermietung von Wohnimmobilien simuliert.
Der Detailgrad der Daten ermöglicht dabei Analysen auf Jahres-, Regional- und
Baujahresebene. Ein Abgleich mit weiteren Immobiliendaten untermauert die Vergleichbarkeit
und Aussagekraft der Analysen. Die Ergebnisse der Simulation zeigen, dass die
Einführung einer Vermögensteuer den Cashflow aus dem Mietgeschäft erheblich reduzieren
und zu Liquiditätsproblemen führen kann. Im Durchschnitt über alle Beobachtungen\r\nergibt
sich bei einem Vermögensteuersatz i.H.v. 2 % ein negativer Cashflow nach Berücksichtigung
aller Kosten. Generell bedeutet dies, dass wachstumsorientierte Immobilien durch
eine Vermögensteuer liquiditätsmäßig stärker belastet werden als mietrenditeorientierte
Immobilien. Insbesondere in Großstädten mit hohen Immobilienwerten, aber verhältnismäßig
geringen Mieten, können die Liquiditätseffekte mehr als dreimal so hoch ausfallen
wie in ländlichen bzw. industriell-geprägten Regionen, was zu einem relativen
Attraktivitätsverlust führen kann. Durch die Entkopplung der Vermögensteuer von
den Mieterträgen zeichnet sich eine starke Abhängigkeit der Steuerlast von aktuellen
Marktentwicklungen und dem Zinsumfeld ab, was eine zusätzliche Unsicherheit für
Investoren darstellt. Diese steuerliche Unsicherheit könnte sich potentiell auf
die Investitionsbereitschaft auswirken und sollte daher\r\nin politischen Diskussionen
über die Wiedereinführung einer Vermögensteuer berücksichtigt werden."
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Yuri
full_name: Piper, Yuri
id: '49955'
last_name: Piper
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien. Steuer und Wirtschaft. 2025;102(1):67-81.
apa: Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2025). Liquiditätseffekte
einer Vermögensteuer bei Mietwohnimmobilien. Steuer und Wirtschaft, 102(1),
67–81.
bibtex: '@article{Maiterth_Piper_Sureth-Sloane_2025, title={Liquiditätseffekte einer
Vermögensteuer bei Mietwohnimmobilien}, volume={102}, number={1}, journal={Steuer
und Wirtschaft}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren},
year={2025}, pages={67–81} }'
chicago: 'Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. “Liquiditätseffekte
einer Vermögensteuer bei Mietwohnimmobilien.” Steuer und Wirtschaft 102,
no. 1 (2025): 67–81.'
ieee: R. Maiterth, Y. Piper, and C. Sureth-Sloane, “Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien,” Steuer und Wirtschaft, vol. 102, no. 1, pp. 67–81,
2025.
mla: Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.”
Steuer und Wirtschaft, vol. 102, no. 1, 2025, pp. 67–81.
short: R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025)
67–81.
date_created: 2024-10-10T09:27:31Z
date_updated: 2026-04-09T07:35:42Z
department:
- _id: '187'
intvolume: ' 102'
issue: '1'
language:
- iso: ger
page: 67 - 81
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
type: journal_article
user_id: '74000'
volume: 102
year: '2025'
...
---
_id: '62110'
author:
- first_name: Korinna
full_name: Schönhärl, Korinna
last_name: Schönhärl
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Schönhärl K, Sureth-Sloane C. Steuern und Steuergerechtigkeit – Ein Gespräch.
Ethik und Gesellschaft. 2025;19 (2): Die andere Seite der sozialen Gerechtigkeit:
Eine gerechtere Finanzierung steigender öffentlicher Ausgaben:1-31. doi:10.18156/eug-2-2025-art-2.'
apa: 'Schönhärl, K., & Sureth-Sloane, C. (2025). Steuern und Steuergerechtigkeit
– Ein Gespräch. Ethik und Gesellschaft, 19 (2): Die andere Seite der
sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben,
1–31. https://doi.org/10.18156/eug-2-2025-art-2.'
bibtex: '@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit
– Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit:
Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={10.18156/eug-2-2025-art-2.},
journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane,
Caren}, year={2025}, pages={1–31} }'
chicago: 'Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit
– Ein Gespräch.” Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen
Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025):
1–31. https://doi.org/10.18156/eug-2-2025-art-2.'
ieee: 'K. Schönhärl and C. Sureth-Sloane, “Steuern und Steuergerechtigkeit – Ein
Gespräch,” Ethik und Gesellschaft, vol. 19 (2): Die andere Seite der sozialen
Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben,
pp. 1–31, 2025, doi: 10.18156/eug-2-2025-art-2.'
mla: 'Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit
– Ein Gespräch.” Ethik und Gesellschaft, vol. 19 (2): Die andere Seite
der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher
Ausgaben, 2025, pp. 1–31, doi:10.18156/eug-2-2025-art-2.'
short: 'K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere
Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher
Ausgaben (2025) 1–31.'
date_created: 2025-11-06T10:38:32Z
date_updated: 2026-04-09T07:37:33Z
department:
- _id: '187'
doi: 10.18156/eug-2-2025-art-2.
language:
- iso: ger
page: 1-31
publication: Ethik und Gesellschaft
publication_status: published
quality_controlled: '1'
status: public
title: Steuern und Steuergerechtigkeit – Ein Gespräch
type: journal_article
user_id: '74000'
volume: '19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung
steigender öffentlicher Ausgaben'
year: '2025'
...
---
_id: '65383'
abstract:
- lang: eng
text: This paper introduces a predictive model for German mergers and acquisitions
(M& A) activity leveraging deep feedforward neural networks (DFNN) incorporating
well-established traditional variables (also known as features), along with a
ChatGPT-based M& A sentiment score (MASS) and unconventional predictors such as
beer sales and weather data. We demonstrate that the inclusion of sentiment and
non-traditional variables enhances predictive performance. Our findings provide
an important empirical foundation for understanding near-term fluctuations in
German M& A activity and offer a forecasting tool relevant to both practitioners
and researchers.
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Reeyarn
full_name: Li, Reeyarn
id: '102450'
last_name: Li
- first_name: Dominik
full_name: Degen, Dominik
last_name: Degen
- first_name: Jens
full_name: Kengelbach, Jens
last_name: Kengelbach
- first_name: Francesca
full_name: Pietrogrande, Francesca
last_name: Pietrogrande
citation:
ama: 'Sievers S, Li R, Degen D, Kengelbach J, Pietrogrande F. Beer, Cars &
Fundamentals: Predicting German M& A Activity. Vol Heft 11-12/2025.; 2025:302-308.
doi:CFCF1480783'
apa: 'Sievers, S., Li, R., Degen, D., Kengelbach, J., & Pietrogrande, F. (2025).
Beer, Cars & Fundamentals: Predicting German M& A activity: Vol. Heft
11-12/2025 (pp. 302–308). https://doi.org/CFCF1480783'
bibtex: '@book{Sievers_Li_Degen_Kengelbach_Pietrogrande_2025, series={Corporate
Finance}, title={Beer, Cars & Fundamentals: Predicting German M& A activity},
volume={Heft 11-12/2025}, DOI={CFCF1480783},
author={Sievers, Sönke and Li, Reeyarn and Degen, Dominik and Kengelbach, Jens
and Pietrogrande, Francesca}, year={2025}, pages={302–308}, collection={Corporate
Finance} }'
chicago: 'Sievers, Sönke, Reeyarn Li, Dominik Degen, Jens Kengelbach, and Francesca
Pietrogrande. Beer, Cars & Fundamentals: Predicting German M& A Activity.
Vol. Heft 11-12/2025. Corporate Finance, 2025. https://doi.org/CFCF1480783.'
ieee: 'S. Sievers, R. Li, D. Degen, J. Kengelbach, and F. Pietrogrande, Beer,
Cars & Fundamentals: Predicting German M& A activity, vol. Heft 11-12/2025.
2025, pp. 302–308.'
mla: 'Sievers, Sönke, et al. Beer, Cars & Fundamentals: Predicting German
M& A Activity. 2025, pp. 302–08, doi:CFCF1480783.'
short: 'S. Sievers, R. Li, D. Degen, J. Kengelbach, F. Pietrogrande, Beer, Cars
& Fundamentals: Predicting German M& A Activity, 2025.'
date_created: 2026-04-09T07:42:13Z
date_updated: 2026-04-09T07:42:58Z
department:
- _id: '275'
doi: CFCF1480783
language:
- iso: eng
page: 302-308
publication_identifier:
issn:
- 1437-8981
publication_status: published
series_title: Corporate Finance
status: public
title: 'Beer, Cars & Fundamentals: Predicting German M& A activity'
type: working_paper
user_id: '115848'
volume: Heft 11-12/2025
year: '2025'
...
---
_id: '65393'
author:
- first_name: Katrin
full_name: König, Katrin
id: '118819'
last_name: König
citation:
ama: 'König K. Trinity and Empathy. The modern renewal of Trinitarian ontology and
the experience of empathy in the phenomenology of Edith Stein. In: Grebe M, Hamilton
N, Schlenker C, eds. Engaging Nicene Trinitarianism : Historical Analysis,
Theological Exploration, and Contemporary Relevance. T&T Clark; 2025:217–236.
doi:10.5040/9780567720795'
apa: 'König, K. (2025). Trinity and Empathy. The modern renewal of Trinitarian ontology
and the experience of empathy in the phenomenology of Edith Stein. In M. Grebe,
N. Hamilton, & C. Schlenker (Eds.), Engaging nicene trinitarianism : historical
analysis, theological exploration, and contemporary relevance (pp. 217–236).
T&T Clark. https://doi.org/10.5040/9780567720795'
bibtex: '@inbook{König_2025, place={New York}, title={Trinity and Empathy. The modern
renewal of Trinitarian ontology and the experience of empathy in the phenomenology
of Edith Stein}, DOI={10.5040/9780567720795},
booktitle={Engaging nicene trinitarianism : historical analysis, theological exploration,
and contemporary relevance}, publisher={T&T Clark}, author={König, Katrin},
editor={Grebe, Matthias and Hamilton, Nadine and Schlenker, Christian}, year={2025},
pages={217–236} }'
chicago: 'König, Katrin. “Trinity and Empathy. The Modern Renewal of Trinitarian
Ontology and the Experience of Empathy in the Phenomenology of Edith Stein.” In
Engaging Nicene Trinitarianism : Historical Analysis, Theological Exploration,
and Contemporary Relevance, edited by Matthias Grebe, Nadine Hamilton, and
Christian Schlenker, 217–236. New York: T&T Clark, 2025. https://doi.org/10.5040/9780567720795.'
ieee: 'K. König, “Trinity and Empathy. The modern renewal of Trinitarian ontology
and the experience of empathy in the phenomenology of Edith Stein,” in Engaging
nicene trinitarianism : historical analysis, theological exploration, and contemporary
relevance, M. Grebe, N. Hamilton, and C. Schlenker, Eds. New York: T&T
Clark, 2025, pp. 217–236.'
mla: 'König, Katrin. “Trinity and Empathy. The Modern Renewal of Trinitarian Ontology
and the Experience of Empathy in the Phenomenology of Edith Stein.” Engaging
Nicene Trinitarianism : Historical Analysis, Theological Exploration, and Contemporary
Relevance, edited by Matthias Grebe et al., T&T Clark, 2025, pp. 217–236,
doi:10.5040/9780567720795.'
short: 'K. König, in: M. Grebe, N. Hamilton, C. Schlenker (Eds.), Engaging Nicene
Trinitarianism : Historical Analysis, Theological Exploration, and Contemporary
Relevance, T&T Clark, New York, 2025, pp. 217–236.'
date_created: 2026-04-11T09:08:52Z
date_updated: 2026-04-11T09:10:31Z
department:
- _id: '20'
doi: 10.5040/9780567720795
editor:
- first_name: Matthias
full_name: Grebe, Matthias
last_name: Grebe
- first_name: Nadine
full_name: Hamilton, Nadine
last_name: Hamilton
- first_name: Christian
full_name: Schlenker, Christian
last_name: Schlenker
language:
- iso: eng
main_file_link:
- url: https://www.bloomsburycollections.com/monograph?docid=b-9780567720795
page: 217–236
place: New York
publication: 'Engaging nicene trinitarianism : historical analysis, theological exploration,
and contemporary relevance'
publication_status: published
publisher: T&T Clark
related_material:
link:
- relation: confirmation
url: https://www.bloomsburycollections.com/monograph?docid=b-9780567720795
status: public
title: Trinity and Empathy. The modern renewal of Trinitarian ontology and the experience
of empathy in the phenomenology of Edith Stein
type: book_chapter
user_id: '118819'
year: '2025'
...
---
_id: '65411'
author:
- first_name: J.
full_name: Quinting, J.
last_name: Quinting
- first_name: 'P. '
full_name: 'Avramovic, P. '
last_name: Avramovic
- first_name: S.
full_name: Brassel, S.
last_name: Brassel
- first_name: 'B. '
full_name: 'Brunner, B. '
last_name: Brunner
- first_name: Kristina
full_name: Jonas, Kristina
id: '94540'
last_name: Jonas
orcid: 0000-0002-1067-9139
- first_name: R.
full_name: Rietdijk, R.
last_name: Rietdijk
- first_name: I.
full_name: Rubi-Fessen, I.
last_name: Rubi-Fessen
- first_name: 'P. '
full_name: 'Stenneken, P. '
last_name: Stenneken
- first_name: 'L. '
full_name: 'Togher, L. '
last_name: Togher
citation:
ama: 'Quinting J, Avramovic P, Brassel S, et al. The Co-CALIBRATE Framework: An
Evidence-Based Framework for the Cultural Adaptation of Brain Injury Intervention
Tools with Stakeholder Engagement. . 2025;39:2-287. doi:10.1080/02699052.2025.2507554'
apa: 'Quinting, J., Avramovic, P., Brassel, S., Brunner, B., Jonas, K., Rietdijk,
R., Rubi-Fessen, I., Stenneken, P., & Togher, L. (2025). The Co-CALIBRATE
Framework: An Evidence-Based Framework for the Cultural Adaptation of Brain Injury
Intervention Tools with Stakeholder Engagement. (Vol. 39, pp. 2–287). https://doi.org/10.1080/02699052.2025.2507554'
bibtex: '@article{Quinting_Avramovic_Brassel_Brunner_Jonas_Rietdijk_Rubi-Fessen_Stenneken_Togher_2025,
series={Brain Injury}, title={The Co-CALIBRATE Framework: An Evidence-Based Framework
for the Cultural Adaptation of Brain Injury Intervention Tools with Stakeholder
Engagement. }, volume={39}, DOI={10.1080/02699052.2025.2507554},
author={Quinting, J. and Avramovic, P. and Brassel, S. and Brunner, B. and Jonas,
Kristina and Rietdijk, R. and Rubi-Fessen, I. and Stenneken, P. and Togher, L.
}, year={2025}, pages={2–287}, collection={Brain Injury} }'
chicago: 'Quinting, J., P. Avramovic, S. Brassel, B. Brunner, Kristina Jonas,
R. Rietdijk, I. Rubi-Fessen, P. Stenneken, and L. Togher. “The Co-CALIBRATE
Framework: An Evidence-Based Framework for the Cultural Adaptation of Brain Injury
Intervention Tools with Stakeholder Engagement. .” Brain Injury, 2025. https://doi.org/10.1080/02699052.2025.2507554.'
ieee: 'J. Quinting et al., “The Co-CALIBRATE Framework: An Evidence-Based
Framework for the Cultural Adaptation of Brain Injury Intervention Tools with
Stakeholder Engagement. ,” vol. 39. pp. 2–287, 2025, doi: 10.1080/02699052.2025.2507554.'
mla: 'Quinting, J., et al. The Co-CALIBRATE Framework: An Evidence-Based Framework
for the Cultural Adaptation of Brain Injury Intervention Tools with Stakeholder
Engagement. . 2025, pp. 2–287, doi:10.1080/02699052.2025.2507554.'
short: J. Quinting, P. Avramovic, S. Brassel, B. Brunner, K. Jonas, R. Rietdijk,
I. Rubi-Fessen, P. Stenneken, L. Togher, 39 (2025) 2–287.
date_created: 2026-04-13T12:54:20Z
date_updated: 2026-04-13T12:55:36Z
department:
- _id: '5'
- _id: '890'
doi: 10.1080/02699052.2025.2507554
intvolume: ' 39'
language:
- iso: eng
page: 2-287
series_title: Brain Injury
status: public
title: 'The Co-CALIBRATE Framework: An Evidence-Based Framework for the Cultural Adaptation
of Brain Injury Intervention Tools with Stakeholder Engagement. '
type: conference
user_id: '61071'
volume: 39
year: '2025'
...
---
_id: '65412'
author:
- first_name: J.
full_name: Quinting, J.
last_name: Quinting
- first_name: P.
full_name: Avramovic, P.
last_name: Avramovic
- first_name: 'S. '
full_name: 'Brassel, S. '
last_name: Brassel
- first_name: 'M. '
full_name: 'Brunner, M. '
last_name: Brunner
- first_name: Kristina
full_name: Jonas, Kristina
id: '94540'
last_name: Jonas
orcid: 0000-0002-1067-9139
- first_name: R.
full_name: Rietdijk, R.
last_name: Rietdijk
- first_name: I.
full_name: Rubi-Fessen, I.
last_name: Rubi-Fessen
- first_name: P.
full_name: Stenneken, P.
last_name: Stenneken
- first_name: L.
full_name: Togher, L.
last_name: Togher
citation:
ama: 'Quinting J, Avramovic P, Brassel S, et al. Das Co-CALIBRATE Framework: Ein
international konsentiertes, evidenzbasiertes Framework für kultur-sensitive Adaptationen
von Therapie-Ressourcen im Bereich Sprach- und Kommunikationsstörungen nach Hirnschädigungen.
In: Jahrestagung Der Gesellschaft Für Aphasieforschung Und -Behandlung (GAB)
e.V., Aachen. ; 2025.'
apa: 'Quinting, J., Avramovic, P., Brassel, S., Brunner, M., Jonas, K., Rietdijk,
R., Rubi-Fessen, I., Stenneken, P., & Togher, L. (2025). Das Co-CALIBRATE
Framework: Ein international konsentiertes, evidenzbasiertes Framework für kultur-sensitive
Adaptationen von Therapie-Ressourcen im Bereich Sprach- und Kommunikationsstörungen
nach Hirnschädigungen. Jahrestagung Der Gesellschaft Für Aphasieforschung Und
-Behandlung (GAB) e.V., Aachen.'
bibtex: '@inproceedings{Quinting_Avramovic_Brassel_Brunner_Jonas_Rietdijk_Rubi-Fessen_Stenneken_Togher_2025,
title={Das Co-CALIBRATE Framework: Ein international konsentiertes, evidenzbasiertes
Framework für kultur-sensitive Adaptationen von Therapie-Ressourcen im Bereich
Sprach- und Kommunikationsstörungen nach Hirnschädigungen}, booktitle={Jahrestagung
der Gesellschaft für Aphasieforschung und -behandlung (GAB) e.V., Aachen.}, author={Quinting,
J. and Avramovic, P. and Brassel, S. and Brunner, M. and Jonas, Kristina and
Rietdijk, R. and Rubi-Fessen, I. and Stenneken, P. and Togher, L.}, year={2025}
}'
chicago: 'Quinting, J., P. Avramovic, S. Brassel, M. Brunner, Kristina Jonas,
R. Rietdijk, I. Rubi-Fessen, P. Stenneken, and L. Togher. “Das Co-CALIBRATE Framework:
Ein International Konsentiertes, Evidenzbasiertes Framework Für Kultur-Sensitive
Adaptationen von Therapie-Ressourcen Im Bereich Sprach- Und Kommunikationsstörungen
Nach Hirnschädigungen.” In Jahrestagung Der Gesellschaft Für Aphasieforschung
Und -Behandlung (GAB) e.V., Aachen., 2025.'
ieee: 'J. Quinting et al., “Das Co-CALIBRATE Framework: Ein international
konsentiertes, evidenzbasiertes Framework für kultur-sensitive Adaptationen von
Therapie-Ressourcen im Bereich Sprach- und Kommunikationsstörungen nach Hirnschädigungen,”
2025.'
mla: 'Quinting, J., et al. “Das Co-CALIBRATE Framework: Ein International Konsentiertes,
Evidenzbasiertes Framework Für Kultur-Sensitive Adaptationen von Therapie-Ressourcen
Im Bereich Sprach- Und Kommunikationsstörungen Nach Hirnschädigungen.” Jahrestagung
Der Gesellschaft Für Aphasieforschung Und -Behandlung (GAB) e.V., Aachen.,
2025.'
short: 'J. Quinting, P. Avramovic, S. Brassel, M. Brunner, K. Jonas, R. Rietdijk,
I. Rubi-Fessen, P. Stenneken, L. Togher, in: Jahrestagung Der Gesellschaft Für
Aphasieforschung Und -Behandlung (GAB) e.V., Aachen., 2025.'
date_created: 2026-04-13T13:02:22Z
date_updated: 2026-04-13T13:02:33Z
department:
- _id: '5'
- _id: '890'
language:
- iso: eng
publication: Jahrestagung der Gesellschaft für Aphasieforschung und -behandlung (GAB)
e.V., Aachen.
status: public
title: 'Das Co-CALIBRATE Framework: Ein international konsentiertes, evidenzbasiertes
Framework für kultur-sensitive Adaptationen von Therapie-Ressourcen im Bereich Sprach-
und Kommunikationsstörungen nach Hirnschädigungen'
type: conference
user_id: '61071'
year: '2025'
...