@inbook{65303, author = {{Droß-Krüpe, Kerstin and Fink, Sebastian}}, booktitle = {{Literary Change in Mesopotamia and Beyond and Routes and Travellers between East and West. Proceeding of the 2nd and 3rd Melammu Workshops}}, editor = {{Da Riva, R. and Lang, M. and Fink, S.}}, pages = {{135--154}}, title = {{{Assyrians and Babylonians in Classical Sources}}}, volume = {{2}}, year = {{2019}}, } @inbook{65301, author = {{Droß-Krüpe, Kerstin}}, booktitle = {{Egypt as a Textile Hub: Textile Interrelationships in the 1st Millennium AD; Proceedings of the 10th Conference of the Research Group ‚Textiles from the Nile Valley‘, Antwerp, 27- 29 October 2017}}, editor = {{De Moor, A. and Fluck, C. and Linscheid, P.}}, pages = {{128--130}}, title = {{{Some Thoughts on Textiles of Foreign Origin in Imperial Egypt Based on the Papyrological Record}}}, year = {{2019}}, } @inbook{65304, author = {{Droß-Krüpe, Kerstin}}, booktitle = {{ Gaben, Waren und Tribute: Stoffkreisläufe und antike Textilökonomie}}, editor = {{Wagner-Hasel, B. and Nosch, M.-L.}}, pages = {{277--295}}, title = {{{Überlegungen zu Produktion und Zirkulation von Textilien im römischen Ägypten - eine konsumentengesteuerte ökonomische Branche}}}, year = {{2019}}, } @inbook{65302, author = {{Droß-Krüpe, Kerstin}}, booktitle = {{Festschrift zum 75. Geburtstag von Werner Eck}}, editor = {{Schneider, H.}}, pages = {{41--54}}, title = {{{(Un)Sichtbares Handwerk? Überlegungen zu CIL 6/92920 und der sozio- ökonomischen Stellung der römischen textores}}}, year = {{2019}}, } @inbook{48767, author = {{Diederich, Julia}}, booktitle = {{Fokus Grundschule. Forschungsperspektiven und Entwicklungslinien}}, editor = {{Holzinger, Andrea and Kopp-Sixt, Silvia and Luttenberger, Silke and Wohlhart, David}}, isbn = {{ 978-3-8309-4059-3}}, pages = {{189--198}}, publisher = {{Waxmann}}, title = {{{Vorstellungen von Grundschulkindern zur Zeitzeugenbefragung – eine empirische Untersuchung zu Kompetenzen historischen Denkens}}}, volume = {{1}}, year = {{2019}}, } @inbook{48768, author = {{Diederich, Julia}}, booktitle = {{Forschendes Lernen im Sachunterricht}}, editor = {{Knörzer, Martin and Förster, Lars and Franz, Ute and Hartinger, Andreas}}, isbn = {{978-3-7815-2292-3}}, publisher = {{Klinkhardt}}, title = {{{Vorstellungen von Grundschulkindern zur Zeitzeugenbefragung - Eine empirische Untersuchung zu Kompetenzen historischen Denkens}}}, year = {{2019}}, } @inbook{48769, author = {{Diederich, Julia and Mester, Theresa}}, booktitle = {{Beiträge zu Praxis, Praxisforschung und Forschung - Jahresheft 2018}}, title = {{{Tiefenlernen durch Concept Maps mit Reflexionsanteilen}}}, year = {{2019}}, } @article{20688, abstract = {{We offer the first empirical analysis connecting the timing of general partner (GP) compensation to private equity fund performance. Using detailed information on limited partnership agreements between private equity limited and general partners, we find that “GP-friendly” contracts—agreements that pay general partners on a deal-by-deal basis instead of withholding carried interest until a benchmark return has been earned—are associated with higher returns, both gross and net of fees. This is robust to measures of performance persistence, time period effects, and other contract terms and is related to exit-timing incentives. Timing practices balance GP incentives against limited partner downside protection.}}, author = {{Hüther, Niklas and Robinson, David T. and Sievers, Sönke and Hartmann-Wendels, Thomas}}, issn = {{0025-1909}}, journal = {{Management Science (VHB-JOURQUAL 4 Ranking A+)}}, keywords = {{venture capital, compensation, private equity, VC partnership, pay-performance relation}}, number = {{4}}, pages = {{1756--1782}}, title = {{{Paying for Performance in Private Equity: Evidence from Venture Capital Partnerships}}}, doi = {{10.1287/mnsc.2018.3274}}, volume = {{66}}, year = {{2019}}, } @article{21427, abstract = {{Under the German Inheritance Tax and Gift Tax Act, the transfer of business assets can be exempted from taxation up to 100%. However, this exemption depends on the evolution of the company’s payroll, which is highly uncertain. We model the uncertain nature of payroll evolution using a Geometric Brownian motion. We obtain closed-form solutions for the expected effective exemption and for the expected effective tax rate. We find that the uncertainty effect is most pronounced for moderate negative and positive growth rates. Furthermore, higher uncertainty reduces the value of the effective tax exemption. Also, we find that the (partially progressive) German inheritance tax function by trend promotes standard exemption. The results enable tax planners to make an optimal choice between standard or full exemption and allow for calculating the expected tax burden.}}, author = {{Diller, Markus and Späth, Thomas and Lorenz, Johannes}}, journal = {{Journal of Business Economics}}, number = {{5}}, pages = {{599--626}}, title = {{{Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption}}}, volume = {{89}}, year = {{2019}}, } @article{21424, abstract = {{There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a strategic interaction between all taxpayers: the more taxpayers optimize, the lower the optimization result as a consequence of the government tightening the tax law. The more taxpayers evade, the higher the risk of detection because of the tax agencies increasing the audit probability. It emerges that, in equilibrium, the population shares of optimizers and evaders are not interdependent; rather, they both increase to the detriment of the share of non-optimizing taxpayers. If the government reacts to changed optimization behavior with too large a delay, an equilibrium tax law cannot be reached. Tax codes should be updated rapidly in order to avoid a permanent change of the tax law, which is costly both for the legislator and the taxpayers facing legal uncertainty.}}, author = {{Lorenz, Johannes}}, journal = {{Journal of Evolutionary Economics}}, pages = {{581--609}}, title = {{{Population Dynamics of Tax Avoidance with Crowding Effects}}}, doi = {{10.1007/s00191-018-0572-6}}, volume = {{29}}, year = {{2019}}, } @article{14905, abstract = {{A key premise underlying most of the economic literature is that rational decision-makers will choose dominant strategies over dominated alternatives. However, prior literature in various disciplines including business, psychology, and economics document a series of phenomena associated with violations of the dominance principle in decision-making. In this comprehensive review, we discuss conditions under which people violate the dominance principle in decision-making. When presenting violations of dominance in empirical and experimental studies, we differentiate between absolute, statewise, and stochastic (first- and second-order) violations of dominance. Furthermore, we categorize the literature by the leading causes for dominance violations: framing, reference points, certainty effects, bounded rationality, and emotional responses.}}, author = {{Kourouxous, Thomas and Bauer, Thomas}}, issn = {{2198-3402}}, journal = {{Business Research}}, number = {{1}}, pages = {{209--239}}, title = {{{Violations of Dominance in Decision-Making}}}, doi = {{10.1007/s40685-019-0093-7}}, volume = {{12}}, year = {{2019}}, } @article{14910, author = {{Majdanska, Alicja and Wu, Yuchen}}, journal = {{Tax Notes International}}, number = {{10}}, pages = {{1045--1065}}, title = {{{Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs}}}, volume = {{93}}, year = {{2019}}, } @inproceedings{60785, author = {{Weiss Lucas, c. and Nettekoven, c. and Jonas, Kristina and Lichtenstein, T. and Grefkes, C. and Goldbrunner, R.}}, title = {{{Cortical time course of language processing – an exploratory nTMS study}}}, doi = {{https://doi.org/10.3205/19dgnc321 }}, year = {{2019}}, } @inproceedings{57983, author = {{Weiß Lucas, Carolin and Nettekoven, Charlotte and Jonas, Kristina and Lichtenstein, Thorsten and Grefkes, Christian and Goldbrunner, Roland}}, keywords = {{610 Medical sciences, Medicine}}, title = {{{Observer-independent language mapping using a semantic decision task}}}, doi = {{10.3205/19DGNC322}}, year = {{2019}}, } @article{53950, author = {{Weiss Lucas, Carolin and Kallioniemi, Elisa and Neuschmelting, Volker and Nettekoven, Charlotte and Pieczewski, Julia and Jonas, Kristina and Goldbrunner, Roland and Karhu, Jari and Grefkes, Christian and Julkunen, Petro}}, issn = {{0896-0267}}, journal = {{Brain Topography}}, number = {{3}}, pages = {{418--434}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Cortical Inhibition of Face and Jaw Muscle Activity and Discomfort Induced by Repetitive and Paired-Pulse TMS During an Overt Object Naming Task}}}, doi = {{10.1007/s10548-019-00698-9}}, volume = {{32}}, year = {{2019}}, } @article{53949, author = {{Neumann, Sandra and Quinting, Jana and Rosenkranz, Anna and de Beer, Carola and Jonas, Kristina and Stenneken, Prisca}}, issn = {{0021-9924}}, journal = {{Journal of Communication Disorders}}, pages = {{24--45}}, publisher = {{Elsevier BV}}, title = {{{Quality of life in adults with neurogenic speech-language-communication difficulties: A systematic review of existing measures}}}, doi = {{10.1016/j.jcomdis.2019.01.003}}, volume = {{79}}, year = {{2019}}, } @inproceedings{60783, author = {{Nettekoven, c. and Pieczewski, J. and Neuschelting, V. and Jonas, Kristina and Grefkes, C. and Goldbrunner, R. and Lucas, C.W.}}, number = {{8}}, pages = {{e140}}, title = {{{FV42 Test–retest reliability of high-frequency rTMS for language mapping}}}, doi = {{https://doi.org/10.1016/j.clinph.2019.04.647 }}, volume = {{130}}, year = {{2019}}, } @inproceedings{58027, author = {{Lucas, C. Weiß and Nettekoven, C. and Schmehr, J. and Jonas, Kristina and Karhu, J. and Goldbrunner, R. and Grefkes, C.}}, booktitle = {{Clinical Neurophysiology}}, issn = {{13882457}}, number = {{8}}, pages = {{e139--e140}}, title = {{{FV 41 Short-train transcranial magnetic stimulation for time-locked mapping of cortical language processing}}}, doi = {{10.1016/j.clinph.2019.04.646}}, volume = {{130}}, year = {{2019}}, } @article{60701, author = {{Quinting, J and Jonas, Kristina and Stenneken, P and Hußmann, K}}, journal = {{Forschung Sprache}}, number = {{3}}, pages = {{25--38}}, title = {{{ „Aus dem Rahmen gefallen?" Metaphern und Idiome zur Identifikation kognitiver Kommunikationsstörungen}}}, volume = {{7}}, year = {{2019}}, } @article{57963, author = {{Quinting, Jana and Jonas, Kristina}}, journal = {{Sprachtherapie aktuell: Praxis – Beruf – Verband}}, number = {{3}}, pages = {{3–9}}, title = {{{Die Checkliste für kognitive Kommunikationsstörungen nach erworbener Hirnschädigung (CCCABI-DE) - Ein Screeningverfahren}}}, volume = {{1}}, year = {{2019}}, }