@inproceedings{61103,
  abstract     = {{Verification planning for engineering complex systems lacks a systematic procedure for creating test scenarios. Test scenarios can be generated by combining test cases, or by integrating test cases into pre-specified scenarios. Based on a systematic literature analysis a method is developed to simplify verification planning by creating new test scenarios and enriching existing ones. To assist the V&V engineer in planning test scenarios, a catalogue of combination premises is created to support the method. The method is evaluated in the development of a platform for emergency management. Evaluation proves that the method makes modelling of test scenarios more efficient.}},
  author       = {{Gräßler, Iris and Ebel, Marcel and Pottebaum, Jens}},
  booktitle    = {{Procedia CIRP}},
  issn         = {{2212-8271}},
  keywords     = {{Systems Engineering, test scenario creation, verification, customer involvement}},
  location     = {{Patras, Greece}},
  pages        = {{213--218}},
  publisher    = {{Elsevier BV}},
  title        = {{{Method for systematic creation of test scenarios for early customer involvement}}},
  doi          = {{https://doi.org/10.1016/j.procir.2025.08.038}},
  volume       = {{136}},
  year         = {{2025}},
}

@inproceedings{62149,
  abstract     = {{The increasing complexity of technical systems requires early, structured verification and validation (V&V). Existing metadata models only map parts of the engineering process and do not enable a continuous chain of effects from requirements to test results. The aim of this publication is to develop a holistic V&V metadata model for the consistent, transparent and machine-processable description and linking of relevant engineering artifacts. In a five-stage research approach, essential model components are derived from literature and are integrated into a holistic model. Initial applications as part of a European research project show the potential of the model for a well-founded effect chain analysis and decision-supporting V&V processes.}},
  author       = {{Gräßler, Iris and Ebel, Marcel}},
  booktitle    = {{DS 140: Proceedings of the 36th Symposium Design for X (DFX2025)}},
  keywords     = {{verification, metadata model, Systems Engineering}},
  location     = {{Hamburg}},
  publisher    = {{The Design Society}},
  title        = {{{Ganzheitliches Metadatenmodel für die Verifikation und Validierung in der Entwicklung komplexer technischer Systeme}}},
  doi          = {{10.35199/dfx2025.09}},
  year         = {{2025}},
}

@inproceedings{65231,
  author       = {{Charalampakis, Konstantinos and Safranoglou, Ioannis and Stavroulakis, Alexis and Ebel, Marcel and Gräßler, Iris and Dimelli, Despina and Mania, Katerina}},
  booktitle    = {{2025 IEEE International Symposium on Mixed and Augmented Reality Adjunct (ISMAR-Adjunct)}},
  publisher    = {{IEEE}},
  title        = {{{Augmented Reality for Navigation, Team Coordination, and Real-Time Data Visualization in Firefighting Operations}}},
  doi          = {{10.1109/ismar-adjunct68609.2025.00041}},
  year         = {{2025}},
}

@article{56131,
  abstract     = {{This article provides a comprehensive mathematical-didactic analysis of how the highly relevant topic symmetry can be prepared for the university education of PSTs. Methodologically, the analysis is embedded in a design research cycle and serves as preparation for the actual design of learning activities. The procedure of "specifying and structuring" learning objects is used and adapted in such a way that, in addition to mathematical aspects, profession-oriented references to school mathematics are also considered. An essential result of the analysis is the formulation of so-called interface aspects to symmetry, which prove to be helpful in establishing such references. }},
  author       = {{Hoffmann, Max}},
  journal      = {{Recherches en Didactique des Mathématiques}},
  number       = {{2}},
  pages        = {{85--120}},
  title        = {{{Symmetry as a Topic for the University Education of Pre-Service Teachers}}},
  doi          = {{10.46298/rdm.14256}},
  volume       = {{45}},
  year         = {{2025}},
}

@inproceedings{65246,
  author       = {{Hoffmann, Max}},
  booktitle    = {{Proceedings of the Fourteenth Congress of the European Society for Research in Mathematics Education (CERME14)}},
  editor       = {{Bosch, Marianna and Bolondi, Giorgio and Carreira, Susana and Gaidoschik, Michael and Spagnolo, Camilla}},
  pages        = {{2245--2252}},
  publisher    = {{Free University of Bozen-Bolzano and ERME}},
  title        = {{{Using scriptwriting as a response format for interface tasks: Exemplary analyses in the context of symmetry}}},
  year         = {{2025}},
}

@inbook{65240,
  author       = {{Petzke, Jonas Dirk Rudolf Helmut and Schmidt, Leon and Kleinschmidt, Dennis and Brüning, Florian}},
  booktitle    = {{International Rubber Conference (IRC) 2025, Bangkok, BITEC; e-abstract book}},
  keywords     = {{distributives Mischen, Extrusion, Kautschuk, Stiftextruder}},
  pages        = {{150–151}},
  title        = {{{Experimental Analysis of the Mixing Behavior of Ethylene-Propylene-Diene Rubber (EPDM) in a Rubber Pin Extruder under Variation of Process Parameters and Mixing Elements}}},
  year         = {{2025}},
}

@inbook{65238,
  author       = {{Damanik, Hogenrich and Fatima, Arooj and Turek, Stefan and Petzke, Jonas Dirk Rudolf Helmut and Kleinschmidt, Dennis and Brüning, Florian}},
  booktitle    = {{International Rubber Conference (IRC) 2025, Bangkok, BITEC; e-abstract book}},
  keywords     = {{CFD simulation, Materialmodellierung, Phan-Thien-Tanner, PTT, Simulation}},
  pages        = {{266–268}},
  title        = {{{Numerical modeling of the non-isothermal viscoelastic flow behavior of rubber compounds based on the PHAN-THİEN-TANNER (PTT) model}}},
  year         = {{2025}},
}

@inbook{65239,
  author       = {{Petzke, Jonas Dirk Rudolf Helmut and Kleinschmidt, Dennis and Brüning, Florian}},
  booktitle    = {{International Rubber Conference (IRC) 2025, Bangkok, BITEC; e-abstract book}},
  keywords     = {{Devulkanisation, Kautschuk, Recycling}},
  pages        = {{185–186}},
  title        = {{{Thermo-Chemical Devulcanization of Sulfur-cured Styrene-Butadiene Rubber (SBR) Using Diphenyldisulfide (DPDS)}}},
  year         = {{2025}},
}

@article{60050,
  abstract     = {{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.}},
  author       = {{Hemmrich, Simon and Nissen, Volker and Beverungen, Daniel and Pauls, Josias Daniel Miño}},
  journal      = {{Information Systems and e-Business Management}},
  keywords     = {{Information asymmetry, Trust, Reputation system, Monetary rating, Blockchain, Consulting}},
  number       = {{1}},
  publisher    = {{Springer}},
  title        = {{{Blockchain‑based reputation systemsfor business‑to‑business services: designing a reputation mechanism to reduce information asymmetry in professional consulting}}},
  doi          = {{https://doi.org/10.1007/s10257-025-00702-9}},
  volume       = {{23}},
  year         = {{2025}},
}

@inbook{65288,
  author       = {{Droß-Krüpe, Kerstin}},
  booktitle    = {{Das achaimenidisch-persische Imperium}},
  editor       = {{Degen, J.}},
  pages        = {{339--347}},
  title        = {{{Frauenbilder und -rollen}}},
  year         = {{2025}},
}

@inbook{65287,
  author       = {{Droß-Krüpe, Kerstin}},
  booktitle    = {{Kriegerinnen im Altertum}},
  editor       = {{Diemke-Horst, J. and Mörtz, T.}},
  pages        = {{67--81}},
  title        = {{{Frauen als Gewalttäterinnen? Erste Überlegungen auf Basis von Petitionen aus dem griechisch-römischen Ägypten}}},
  volume       = {{14}},
  year         = {{2025}},
}

@inbook{65289,
  author       = {{Droß-Krüpe, Kerstin}},
  booktitle    = {{Das achaimenidisch-persische Imperium}},
  editor       = {{Degen, J.}},
  pages        = {{375--381}},
  title        = {{{Atossa}}},
  year         = {{2025}},
}

@inbook{60605,
  author       = {{Diederich, Julia and Magdeburg, Lena Maria}},
  booktitle    = {{Sexuelle Bildung in der Grundschule und der universitären Lehrer*innenausbildung. Perspektiven aus Forschung, Praxis und Lehre}},
  editor       = {{Struck, Constanze and Warburg, Saskia}},
  pages        = {{57--66}},
  publisher    = {{Verlag Barbara Budrich}},
  title        = {{{Sexuelle Bildung und (außer-)schulische Bildungspartner}}},
  year         = {{2025}},
}

@article{65367,
  author       = {{Menzel, Tessa-Marie}},
  journal      = {{Frühförderung interdiszipliniär}},
  number       = {{3}},
  pages        = {{141–144}},
  title        = {{{#frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck und Vermarktung}}},
  doi          = {{doi.org/10.2378/fi2025.art15d}},
  volume       = {{44}},
  year         = {{2025}},
}

@article{56641,
  author       = {{Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}},
  journal      = {{The Accounting Review}},
  number       = {{2}},
  pages        = {{71 -- 102}},
  title        = {{{Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}}},
  doi          = {{10.2308/TAR- 2021-0477}},
  volume       = {{100}},
  year         = {{2025}},
}

@article{63580,
  author       = {{Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft, Sonderheft NeSt}},
  number       = {{3}},
  pages        = {{26--44}},
  title        = {{{Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}}},
  volume       = {{102}},
  year         = {{2025}},
}

@article{63579,
  author       = {{Chen, An and Hieber, Peter and Sureth-Sloane, Caren}},
  journal      = {{International Tax and Public Finance}},
  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}},
  year         = {{2025}},
}

@article{58500,
  author       = {{Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}},
  journal      = {{World Tax Journal}},
  number       = {{1}},
  pages        = {{1 -- 23}},
  title        = {{{Anti-Tax Avoidance Rules and Tax Complexity}}},
  volume       = {{17}},
  year         = {{2025}},
}

@article{56482,
  abstract     = {{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
ergibt 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
in politischen Diskussionen über die Wiedereinführung einer Vermögensteuer berücksichtigt werden.}},
  author       = {{Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{1}},
  pages        = {{67 -- 81}},
  title        = {{{Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}}},
  volume       = {{102}},
  year         = {{2025}},
}

@article{62110,
  author       = {{Schönhärl, Korinna and Sureth-Sloane, Caren}},
  journal      = {{Ethik und Gesellschaft}},
  pages        = {{1--31}},
  title        = {{{Steuern und Steuergerechtigkeit – Ein Gespräch}}},
  doi          = {{10.18156/eug-2-2025-art-2.}},
  volume       = {{19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}},
  year         = {{2025}},
}