@article{61339,
  author       = {{Protte, Marius and Djawadi, Behnud Mir}},
  journal      = {{Frontiers in Behavioral Economics}},
  keywords     = {{cheating, human-machine interaction, ambiguity, verification process, algorithm aversion, algorithm appreciation}},
  pages        = {{1645749}},
  title        = {{{Human vs. Algorithmic Auditors: The Impact of Entity Type and Ambiguity on Human Dishonesty}}},
  doi          = {{10.3389/frbhe.2025.1645749}},
  volume       = {{4}},
  year         = {{2025}},
}

@article{61462,
  author       = {{Kottmann, Brigitte}},
  journal      = {{Die Grundschulzeitschrift}},
  number       = {{2025}},
  pages        = {{44--47}},
  title        = {{{"Eins geht nicht ohne das andere"!" Demokratie, Diversität und Inklusion: Untrennbar verbunden}}},
  year         = {{2025}},
}

@inproceedings{60970,
  author       = {{Hebrok, Sven Niclas and Storm, Tim Leonhard and Cramer, Felix Matthias and Radoy, Maximilian Manfred and Somorovsky, Juraj}},
  booktitle    = {{34th USENIX Security Symposium}},
  title        = {{{STEK Sharing is Not Caring: Bypassing TLS Authentication in Web Servers using Session Tickets}}},
  year         = {{2025}},
}

@article{61471,
  author       = {{Governatori, Guido and Turhan, Anni-Yasmin}},
  journal      = {{Theory Pract. Log. Program.}},
  number       = {{2}},
  pages        = {{132–133}},
  title        = {{{Introduction to the Special Issue on Logic Rules and Reasoning: Selected Papers From the 6th International Joint Conference on Rules and Reasoning (RuleML+RR 2022)}}},
  doi          = {{10.1017/S1471068425000079}},
  volume       = {{25}},
  year         = {{2025}},
}

@article{61472,
  author       = {{Eremin, Oxana and Hinrichs, Sina Marie and Thater, Kimberly and Langer, Antje}},
  journal      = {{Journal des Netzwerks Frauen- und Geschlechterforschung NRW}},
  pages        = {{56--59}},
  title        = {{{Kulturwissenschaften im Dialog - Die Verortungsfrage der Gender Studies als Anstiftung zum transdisziplinären Gespräch}}},
  volume       = {{56}},
  year         = {{2025}},
}

@inbook{61478,
  author       = {{Abdelrahem, Mohammed}},
  booktitle    = {{ Dynamics of Tradition – Law and Theology in Relation}},
  editor       = {{ Nassery, Idris and Tatari, Muna}},
  isbn         = {{978-90-04-53087-4 }},
  pages        = {{120--151}},
  publisher    = {{Brill }},
  title        = {{{Impact of Theological Attitudes on Legal Thinking: Reason and Maṣlaḥah in the Legal Thought of Muḥammad ʿAbduh (d. 1323/1905)}}},
  doi          = {{10.1163/9789004746886_007}},
  year         = {{2025}},
}

@inbook{61483,
  author       = {{Pinsch, Jan Christian and Lerke, Stephanie}},
  booktitle    = {{ Popmix, POPkultur und Religion: The Next Generation. Neue Streifzüge durch erweiterte Galaxien }},
  editor       = {{Lerke, Stephanie and Luthe, Simon and Pinsch, Jan Christian and Sengelmann, Julian}},
  pages        = {{243--258}},
  title        = {{{„Mit dem Mainstream gegen den Mainstream“ – Popkultur und antisemitische Verschwörungserzählungen}}},
  year         = {{2025}},
}

@book{61482,
  editor       = {{Lerke, Stephanie and Luthe, Simon and Pinsch, Jan Christian and Sengelmann, Julian}},
  title        = {{{ Popmix, POPkultur und Religion: The Next Generation. Neue Streifzüge durch erweiterte Galaxien }}},
  year         = {{2025}},
}

@unpublished{59794,
  abstract     = {{The depth of networks plays a crucial role in the effectiveness of deep learning. However, the memory requirement for backpropagation scales linearly with the number of layers, which leads to memory bottlenecks during training. Moreover, deep networks are often unable to handle time-series data appearing at irregular intervals. These issues can be resolved by considering continuous-depth networks based on the neural ODE framework in combination with reversible integration methods that allow for variable time-steps. Reversibility of the method ensures that the memory requirement for training is independent of network depth, while variable time-steps are required for assimilating time-series data on irregular intervals. However, at present, there are no known higher-order reversible methods with this property. High-order methods are especially important when a high level of accuracy in learning is required or when small time-steps are necessary due to large errors in time integration of neural ODEs, for instance in context of complex dynamical systems such as Kepler systems and molecular dynamics. The requirement of small time-steps when using a low-order method can significantly increase the computational cost of training as well as inference. In this work, we present an approach for constructing high-order reversible methods that allow adaptive time-stepping. Our numerical tests show the advantages in computational speed when applied to the task of learning dynamical systems.}},
  author       = {{Maslovskaya, Sofya and Ober-Blöbaum, Sina and Offen, Christian and Singh, Pranav and Wembe Moafo, Boris Edgar}},
  title        = {{{Adaptive higher order reversible integrators for memory efficient deep learning}}},
  year         = {{2025}},
}

@misc{61271,
  author       = {{Tschöpe, Cedric}},
  title        = {{{Entwicklung flammgeschützter Kunststoffpulver für das Lasersintern: Einfluss von Phosphor-, Füllstoffanteilen und Belichtungsparametern}}},
  year         = {{2025}},
}

@techreport{61491,
  abstract     = {{We examine behavioral frictions in entrepreneurs’ tax planning when choosing between corporate and partnership taxation under a check-the-box rule. Using German tax return data, we show that only a small fraction of entrepreneurs opt for corporate taxation, despite substantial potential tax savings. A pre registered incentivized online experiment demonstrates that complexity aversion, status quo bias, and misperception about the corporate tax burden—arising from the interaction of corporate and deferred dividend taxation—help explain the preference for partnership taxation. We further find that these behavioral frictions heighten liquidity risk under the corporate system, particularly in the face of unexpected cash flow needs. Finally, a survey of German tax advisors indicates that tax advice only partially mitigates these frictions. Some advisors misperceive the benefits of corporate taxation, while others anticipate client biases and therefore refrain from recommending the corporate tax system.}},
  author       = {{Blaufus, Kay and Maiterth, Ralf and Milde, Michael and Sureth-Sloane, Caren}},
  keywords     = {{Check-the-box, Legal Form, Tax Complexity, Tax Misperception, Behavioral Taxation, Tax Advice}},
  pages        = {{107}},
  title        = {{{Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice }}},
  doi          = {{10.2139/ssrn.5378466}},
  year         = {{2025}},
}

@techreport{61490,
  abstract     = {{This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm-level measures of tax complexity, we find that a one standard deviation increase in tax complexity—comparable in magnitude to the rise following the U.S. Tax Cuts and Jobs Act—is associated with a 2.6% decline in Tobin’s Q. The effect is particularly pronounced for complexity arising from anti-avoidance regulations and post-filing procedures. The negative valuation effect is more substantial for firms with limited opportunities for international profit shifting, weak governance, or low internal information quality. Further analyses reveal that tax system complexity is associated with a reduced growth potential of firms and less R&D and thus negative real responses that go beyond negative investment effects. Overall, our findings provide novel evidence of the economic costs of tax complexity and contribute to the debate on the design of efficient and equitable tax systems.}},
  author       = {{Braun, Anna-Sophie and Koch, Reinald and Sureth-Sloane, Caren}},
  pages        = {{48}},
  title        = {{{Tax Complexity and Firm Value}}},
  doi          = {{10.2139/ssrn.5378221}},
  year         = {{2025}},
}

@misc{61485,
  author       = {{Frye, Thomas}},
  title        = {{{Untersuchung der Wechselwirkungen zwischen Aluminiumdiethylphosphinat und zinkbasierten Füllstoffen als synergistische Flammschutzmittel in Polyamid 12 für das selektive Lasersintern}}},
  year         = {{2025}},
}

@article{59070,
  author       = {{Wolf, Deborah and Mücke, Laura and Althoff, Sebastian}},
  journal      = {{ffk Journal}},
  number       = {{10}},
  title        = {{{(All-)Tage im Internet. Unzuverlässige Erzählungen }}},
  year         = {{2025}},
}

@techreport{61508,
  abstract     = {{We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that may not fully eliminate double taxation. Employing a game-theoretic model, we identify settings in which we expect joint audits to occur and investigate their effect on the firm's expected tax payments and tax audit efficiency. We find that the occurrence of joint audits critically depends on the double taxation risk in the absence of joint audits. Unless tax rules are consistently applied, joint audits can occur more often when this risk is higher. The reason is that the firm changes its income-shifting strategy to reduce its expected tax payments, and thereby also enables tax authorities to better target tax disputes via joint audits that would otherwise escalate. However, we identify conditions under which joint audits are then detrimental to tax audit efficiency, particularly when the firm prefers them most. Our results imply that cost-sharing arrangements for joint audits should be tailored to the level of double taxation risk, with firm involvement having the potential to improve efficiency when this risk is high.}},
  author       = {{Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}},
  keywords     = {{joint tax audits, double taxation, dispute prevention, income shifting}},
  pages        = {{57}},
  title        = {{{An Economic Analysis of Joint Tax Audits}}},
  doi          = {{10.2139/ssrn.5398645}},
  year         = {{2025}},
}

@techreport{61502,
  abstract     = {{This study introduces sloppiness---the inaccurate preparation of supporting information during tax disputes---as a neglected but critical factor influencing taxpayer noncompliance. We conceptualize sloppiness as arising both from imperfections in the internal information environment, exacerbated by structural uncertainty over litigation outcomes (factual dimension), and from strategic aversion to compliance effort (strategic dimension). We examine whether and to what extent improved documentation and engaging an internal monitoring expert can mitigate sloppiness and prevent litigation. Using a game-theoretic model, we derive equilibrium strategies for a tax manager's compliance effort, a monitoring expert's dispute resolution effort, and a tax authority's litigation decision. Absent a monitoring expert, we find that improved documentation consistently reduces the litigation probability. However, when a monitoring expert is present, we surprisingly find that improved documentation crowds out compliance effort and can increase the litigation probability. Overall, our results suggest that sloppiness can be overcome either through strong documentation alone or by engaging a monitoring expert when documentation is weak, with the latter approach becoming more attractive as the dispute resolution costs decline.}},
  author       = {{Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}},
  title        = {{{Sloppiness in Tax Disputes: How to Prevent Litigation?}}},
  year         = {{2025}},
}

@inbook{61501,
  author       = {{König, Katrin}},
  booktitle    = {{Christoph Schwöbel: Theology in Conversation}},
  editor       = {{Wolfe, Judith and McKerron, Margaret}},
  pages        = {{255--266}},
  publisher    = {{De Gruyter}},
  title        = {{{Revelation in Conversation: Christoph Schwöbel and Jean-Luc Marion on the Christian Understanding of Revelation in the Context of Pluralism}}},
  year         = {{2025}},
}

@inbook{61500,
  author       = {{König, Katrin}},
  booktitle    = {{Dorothee Sölles Theologie: Anregungen - Anfänge - Beziehungen}},
  editor       = {{Sacher, Konstantin and Trugenberger, Julius and Wittekind, Folkart}},
  pages        = {{201--226}},
  publisher    = {{Evangelische Verlagsanstalt}},
  title        = {{{Gott im Leid. Transformationen der Theodizee bei Simone Weil und Dorothee Sölle}}},
  volume       = {{1}},
  year         = {{2025}},
}

@article{61512,
  abstract     = {{'bioZENTRALE', 'Bio Liebe', 'dmBio', 'Kölln Bio' etc.: Bei der Benamung von Lebensmittelmarken wird die Komponente '(-)bio(-)' angesichts der Verbreitung biologisch hergestellter Produkte häufig eingesetzt. Marken verwenden sie mal in Präposition und mal in Postposition, mal gebunden und mal frei. Dieser Beitrag untersucht diese unterschiedlichen Verwendungen aus einer kognitiv-grammatischen Perspektive anhand eines Korpus aus aktuellen Lebensmittelmarkennamen. Ziel ist es, die Arten der Komposition zu systematisieren. Als Ausgangspunkt dienen die in der linguistischen Forschung bisher üblichen Klassifizierungen von 'bio-' als initiales Konfix sowie 'bio' als Kürzung. Die Analyse zeigt, dass die Komponente '(-)bio(-)' überwiegend als gebundene oder ungebundene spezifizierende Erst- oder auch Zweiteinheit in regulären Konfix-Komposita und kompositumähnlichen Bildungen, die als Markennamen eingesetzt werden, gebraucht wird. Seltener fungiert die Komponente selbst als Profildeterminante. Die Komponente '(-)bio(-)' wird demzufolge zur Bildung von Markennamen variabler gebraucht, als durch die Einordnung von bio- als vornehmlich linke, gebundene Einheit in Komposita bislang angenommen wurde.}},
  author       = {{Dübbert, Alexander}},
  issn         = {{2367-3877}},
  journal      = {{Zeitschrift für Wortbildung}},
  keywords     = {{Markennamen, Konfix, bio, Kognitive Grammatik}},
  number       = {{2}},
  pages        = {{1--27}},
  title        = {{{'(-)bio(-)' als Bestandteil von Lebensmittelmarkennamen: Eine kognitiv-grammatische Untersuchung zur Komposition von Markennamen}}},
  doi          = {{10.21248/zwjw.2025.2.125}},
  volume       = {{9}},
  year         = {{2025}},
}

@misc{61514,
  author       = {{Althoff, Sebastian}},
  booktitle    = {{Zeitschrift für Medienwissenschaft, ZfM Online, GAAAP_ The Blog}},
  title        = {{{K-Pop Demon Hunters: Selbstakzeptanz ohne Solidarität }}},
  year         = {{2025}},
}