---
_id: '61339'
author:
- first_name: Marius
  full_name: Protte, Marius
  id: '44549'
  last_name: Protte
- first_name: Behnud Mir
  full_name: Djawadi, Behnud Mir
  last_name: Djawadi
citation:
  ama: 'Protte M, Djawadi BM. Human vs. Algorithmic Auditors: The Impact of Entity
    Type and Ambiguity on Human Dishonesty. <i>Frontiers in Behavioral Economics</i>.
    2025;4:1645749. doi:<a href="https://doi.org/10.3389/frbhe.2025.1645749">10.3389/frbhe.2025.1645749</a>'
  apa: 'Protte, M., &#38; Djawadi, B. M. (2025). Human vs. Algorithmic Auditors: The
    Impact of Entity Type and Ambiguity on Human Dishonesty. <i>Frontiers in Behavioral
    Economics</i>, <i>4</i>, 1645749. <a href="https://doi.org/10.3389/frbhe.2025.1645749">https://doi.org/10.3389/frbhe.2025.1645749</a>'
  bibtex: '@article{Protte_Djawadi_2025, title={Human vs. Algorithmic Auditors: The
    Impact of Entity Type and Ambiguity on Human Dishonesty}, volume={4}, DOI={<a
    href="https://doi.org/10.3389/frbhe.2025.1645749">10.3389/frbhe.2025.1645749</a>},
    journal={Frontiers in Behavioral Economics}, author={Protte, Marius and Djawadi,
    Behnud Mir}, year={2025}, pages={1645749} }'
  chicago: 'Protte, Marius, and Behnud Mir Djawadi. “Human vs. Algorithmic Auditors:
    The Impact of Entity Type and Ambiguity on Human Dishonesty.” <i>Frontiers in
    Behavioral Economics</i> 4 (2025): 1645749. <a href="https://doi.org/10.3389/frbhe.2025.1645749">https://doi.org/10.3389/frbhe.2025.1645749</a>.'
  ieee: 'M. Protte and B. M. Djawadi, “Human vs. Algorithmic Auditors: The Impact
    of Entity Type and Ambiguity on Human Dishonesty,” <i>Frontiers in Behavioral
    Economics</i>, vol. 4, p. 1645749, 2025, doi: <a href="https://doi.org/10.3389/frbhe.2025.1645749">10.3389/frbhe.2025.1645749</a>.'
  mla: 'Protte, Marius, and Behnud Mir Djawadi. “Human vs. Algorithmic Auditors: The
    Impact of Entity Type and Ambiguity on Human Dishonesty.” <i>Frontiers in Behavioral
    Economics</i>, vol. 4, 2025, p. 1645749, doi:<a href="https://doi.org/10.3389/frbhe.2025.1645749">10.3389/frbhe.2025.1645749</a>.'
  short: M. Protte, B.M. Djawadi, Frontiers in Behavioral Economics 4 (2025) 1645749.
date_created: 2025-09-18T07:52:40Z
date_updated: 2025-09-29T09:31:38Z
doi: 10.3389/frbhe.2025.1645749
intvolume: '         4'
keyword:
- cheating
- human-machine interaction
- ambiguity
- verification process
- algorithm aversion
- algorithm appreciation
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.frontiersin.org/journals/behavioral-economics/articles/10.3389/frbhe.2025.1645749/full
oa: '1'
page: '1645749'
publication: Frontiers in Behavioral Economics
status: public
title: 'Human vs. Algorithmic Auditors: The Impact of Entity Type and Ambiguity on
  Human Dishonesty'
type: journal_article
user_id: '44549'
volume: 4
year: '2025'
...
---
_id: '61462'
author:
- first_name: Brigitte
  full_name: Kottmann, Brigitte
  id: '82466'
  last_name: Kottmann
citation:
  ama: 'Kottmann B. “Eins geht nicht ohne das andere”!" Demokratie, Diversität und
    Inklusion: Untrennbar verbunden. <i>Die Grundschulzeitschrift</i>. 2025;(2025):44-47.'
  apa: 'Kottmann, B. (2025). “Eins geht nicht ohne das andere”!" Demokratie, Diversität
    und Inklusion: Untrennbar verbunden. <i>Die Grundschulzeitschrift</i>, <i>2025</i>,
    44–47.'
  bibtex: '@article{Kottmann_2025, title={“Eins geht nicht ohne das andere”!" Demokratie,
    Diversität und Inklusion: Untrennbar verbunden}, number={2025}, journal={Die Grundschulzeitschrift},
    author={Kottmann, Brigitte}, year={2025}, pages={44–47} }'
  chicago: 'Kottmann, Brigitte. “‘Eins Geht Nicht Ohne Das Andere’!" Demokratie, Diversität
    Und Inklusion: Untrennbar Verbunden.” <i>Die Grundschulzeitschrift</i>, no. 2025
    (2025): 44–47.'
  ieee: 'B. Kottmann, “‘Eins geht nicht ohne das andere’!" Demokratie, Diversität
    und Inklusion: Untrennbar verbunden,” <i>Die Grundschulzeitschrift</i>, no. 2025,
    pp. 44–47, 2025.'
  mla: 'Kottmann, Brigitte. “‘Eins Geht Nicht Ohne Das Andere’!" Demokratie, Diversität
    Und Inklusion: Untrennbar Verbunden.” <i>Die Grundschulzeitschrift</i>, no. 2025,
    2025, pp. 44–47.'
  short: B. Kottmann, Die Grundschulzeitschrift (2025) 44–47.
date_created: 2025-09-29T11:58:57Z
date_updated: 2025-09-29T11:59:37Z
department:
- _id: '479'
issue: '2025'
language:
- iso: eng
page: 44-47
publication: Die Grundschulzeitschrift
status: public
title: '"Eins geht nicht ohne das andere"!" Demokratie, Diversität und Inklusion:
  Untrennbar verbunden'
type: journal_article
user_id: '71040'
year: '2025'
...
---
_id: '60970'
author:
- first_name: Sven Niclas
  full_name: Hebrok, Sven Niclas
  id: '55616'
  last_name: Hebrok
  orcid: 0009-0006-1172-1665
- first_name: Tim Leonhard
  full_name: Storm, Tim Leonhard
  id: '74914'
  last_name: Storm
  orcid: 0009-0001-2681-1624
- first_name: Felix Matthias
  full_name: Cramer, Felix Matthias
  last_name: Cramer
- first_name: Maximilian Manfred
  full_name: Radoy, Maximilian Manfred
  id: '68826'
  last_name: Radoy
  orcid: 0009-0005-3059-6823
- first_name: Juraj
  full_name: Somorovsky, Juraj
  id: '83504'
  last_name: Somorovsky
  orcid: 0000-0002-3593-7720
citation:
  ama: 'Hebrok SN, Storm TL, Cramer FM, Radoy MM, Somorovsky J. STEK Sharing is Not
    Caring: Bypassing TLS Authentication in Web Servers using Session Tickets. In:
    <i>34th USENIX Security Symposium</i>. ; 2025.'
  apa: 'Hebrok, S. N., Storm, T. L., Cramer, F. M., Radoy, M. M., &#38; Somorovsky,
    J. (2025). STEK Sharing is Not Caring: Bypassing TLS Authentication in Web Servers
    using Session Tickets. <i>34th USENIX Security Symposium</i>.'
  bibtex: '@inproceedings{Hebrok_Storm_Cramer_Radoy_Somorovsky_2025, title={STEK Sharing
    is Not Caring: Bypassing TLS Authentication in Web Servers using Session Tickets},
    booktitle={34th USENIX Security Symposium}, author={Hebrok, Sven Niclas and Storm,
    Tim Leonhard and Cramer, Felix Matthias and Radoy, Maximilian Manfred and Somorovsky,
    Juraj}, year={2025} }'
  chicago: 'Hebrok, Sven Niclas, Tim Leonhard Storm, Felix Matthias Cramer, Maximilian
    Manfred Radoy, and Juraj Somorovsky. “STEK Sharing Is Not Caring: Bypassing TLS
    Authentication in Web Servers Using Session Tickets.” In <i>34th USENIX Security
    Symposium</i>, 2025.'
  ieee: 'S. N. Hebrok, T. L. Storm, F. M. Cramer, M. M. Radoy, and J. Somorovsky,
    “STEK Sharing is Not Caring: Bypassing TLS Authentication in Web Servers using
    Session Tickets,” 2025.'
  mla: 'Hebrok, Sven Niclas, et al. “STEK Sharing Is Not Caring: Bypassing TLS Authentication
    in Web Servers Using Session Tickets.” <i>34th USENIX Security Symposium</i>,
    2025.'
  short: 'S.N. Hebrok, T.L. Storm, F.M. Cramer, M.M. Radoy, J. Somorovsky, in: 34th
    USENIX Security Symposium, 2025.'
date_created: 2025-08-21T13:43:47Z
date_updated: 2025-09-29T13:46:49Z
ddc:
- '000'
department:
- _id: '632'
file:
- access_level: open_access
  content_type: application/pdf
  creator: snhebrok
  date_created: 2025-09-29T13:41:18Z
  date_updated: 2025-09-29T13:46:49Z
  file_id: '61465'
  file_name: paper.pdf
  file_size: 333869
  relation: main_file
- access_level: open_access
  content_type: application/pdf
  creator: snhebrok
  date_created: 2025-09-29T13:41:27Z
  date_updated: 2025-09-29T13:46:49Z
  file_id: '61466'
  file_name: ae.pdf
  file_size: 162464
  relation: supplementary_material
- access_level: open_access
  content_type: application/pdf
  creator: snhebrok
  date_created: 2025-09-29T13:41:41Z
  date_updated: 2025-09-29T13:46:49Z
  file_id: '61467'
  file_name: poster.pdf
  file_size: 535577
  relation: poster
- access_level: open_access
  content_type: application/pdf
  creator: snhebrok
  date_created: 2025-09-29T13:42:04Z
  date_updated: 2025-09-29T13:46:49Z
  file_id: '61468'
  file_name: slides.pdf
  file_size: 3057223
  relation: slides
file_date_updated: 2025-09-29T13:46:49Z
has_accepted_license: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.usenix.org/conference/usenixsecurity25/presentation/hebrok
oa: '1'
publication: 34th USENIX Security Symposium
status: public
title: 'STEK Sharing is Not Caring: Bypassing TLS Authentication in Web Servers using
  Session Tickets'
type: conference
user_id: '55616'
year: '2025'
...
---
_id: '61471'
author:
- first_name: Guido
  full_name: Governatori, Guido
  last_name: Governatori
- first_name: Anni-Yasmin
  full_name: Turhan, Anni-Yasmin
  id: '104470'
  last_name: Turhan
citation:
  ama: 'Governatori G, Turhan A-Y. 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). <i>Theory Pract Log Program</i>. 2025;25(2):132–133.
    doi:<a href="https://doi.org/10.1017/S1471068425000079">10.1017/S1471068425000079</a>'
  apa: 'Governatori, G., &#38; Turhan, A.-Y. (2025). 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). <i>Theory Pract. Log. Program.</i>,
    <i>25</i>(2), 132–133. <a href="https://doi.org/10.1017/S1471068425000079">https://doi.org/10.1017/S1471068425000079</a>'
  bibtex: '@article{Governatori_Turhan_2025, 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)}, volume={25}, DOI={<a href="https://doi.org/10.1017/S1471068425000079">10.1017/S1471068425000079</a>},
    number={2}, journal={Theory Pract. Log. Program.}, author={Governatori, Guido
    and Turhan, Anni-Yasmin}, year={2025}, pages={132–133} }'
  chicago: 'Governatori, Guido, and Anni-Yasmin Turhan. “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).” <i>Theory Pract. Log.
    Program.</i> 25, no. 2 (2025): 132–133. <a href="https://doi.org/10.1017/S1471068425000079">https://doi.org/10.1017/S1471068425000079</a>.'
  ieee: 'G. Governatori and A.-Y. Turhan, “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),” <i>Theory Pract. Log. Program.</i>,
    vol. 25, no. 2, pp. 132–133, 2025, doi: <a href="https://doi.org/10.1017/S1471068425000079">10.1017/S1471068425000079</a>.'
  mla: 'Governatori, Guido, and Anni-Yasmin Turhan. “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).” <i>Theory Pract. Log. Program.</i>,
    vol. 25, no. 2, 2025, pp. 132–133, doi:<a href="https://doi.org/10.1017/S1471068425000079">10.1017/S1471068425000079</a>.'
  short: G. Governatori, A.-Y. Turhan, Theory Pract. Log. Program. 25 (2025) 132–133.
date_created: 2025-09-30T07:58:55Z
date_updated: 2025-09-30T08:02:13Z
department:
- _id: '888'
doi: 10.1017/S1471068425000079
intvolume: '        25'
issue: '2'
language:
- iso: eng
page: 132–133
publication: Theory Pract. Log. Program.
status: public
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)'
type: journal_article
user_id: '117185'
volume: 25
year: '2025'
...
---
_id: '61472'
author:
- first_name: Oxana
  full_name: Eremin, Oxana
  id: '27914'
  last_name: Eremin
- first_name: Sina Marie
  full_name: Hinrichs, Sina Marie
  last_name: Hinrichs
- first_name: Kimberly
  full_name: Thater, Kimberly
  last_name: Thater
- first_name: Antje
  full_name: Langer, Antje
  last_name: Langer
citation:
  ama: Eremin O, Hinrichs SM, Thater K, Langer A. Kulturwissenschaften im Dialog -
    Die Verortungsfrage der Gender Studies als Anstiftung zum transdisziplinären Gespräch.
    <i>Journal des Netzwerks Frauen- und Geschlechterforschung NRW</i>. 2025;56:56-59.
  apa: Eremin, O., Hinrichs, S. M., Thater, K., &#38; Langer, A. (2025). Kulturwissenschaften
    im Dialog - Die Verortungsfrage der Gender Studies als Anstiftung zum transdisziplinären
    Gespräch. <i>Journal Des Netzwerks Frauen- Und Geschlechterforschung NRW</i>,
    <i>56</i>, 56–59.
  bibtex: '@article{Eremin_Hinrichs_Thater_Langer_2025, title={Kulturwissenschaften
    im Dialog - Die Verortungsfrage der Gender Studies als Anstiftung zum transdisziplinären
    Gespräch}, volume={56}, journal={Journal des Netzwerks Frauen- und Geschlechterforschung
    NRW}, author={Eremin, Oxana and Hinrichs, Sina Marie and Thater, Kimberly and
    Langer, Antje}, year={2025}, pages={56–59} }'
  chicago: 'Eremin, Oxana, Sina Marie Hinrichs, Kimberly Thater, and Antje Langer.
    “Kulturwissenschaften Im Dialog - Die Verortungsfrage Der Gender Studies Als Anstiftung
    Zum Transdisziplinären Gespräch.” <i>Journal Des Netzwerks Frauen- Und Geschlechterforschung
    NRW</i> 56 (2025): 56–59.'
  ieee: O. Eremin, S. M. Hinrichs, K. Thater, and A. Langer, “Kulturwissenschaften
    im Dialog - Die Verortungsfrage der Gender Studies als Anstiftung zum transdisziplinären
    Gespräch,” <i>Journal des Netzwerks Frauen- und Geschlechterforschung NRW</i>,
    vol. 56, pp. 56–59, 2025.
  mla: Eremin, Oxana, et al. “Kulturwissenschaften Im Dialog - Die Verortungsfrage
    Der Gender Studies Als Anstiftung Zum Transdisziplinären Gespräch.” <i>Journal
    Des Netzwerks Frauen- Und Geschlechterforschung NRW</i>, vol. 56, 2025, pp. 56–59.
  short: O. Eremin, S.M. Hinrichs, K. Thater, A. Langer, Journal Des Netzwerks Frauen-
    Und Geschlechterforschung NRW 56 (2025) 56–59.
date_created: 2025-09-30T08:23:33Z
date_updated: 2025-09-30T08:28:00Z
intvolume: '        56'
language:
- iso: eng
page: 56-59
publication: Journal des Netzwerks Frauen- und Geschlechterforschung NRW
status: public
title: Kulturwissenschaften im Dialog - Die Verortungsfrage der Gender Studies als
  Anstiftung zum transdisziplinären Gespräch
type: journal_article
user_id: '27914'
volume: 56
year: '2025'
...
---
_id: '61478'
author:
- first_name: Mohammed
  full_name: Abdelrahem, Mohammed
  id: '95179'
  last_name: Abdelrahem
  orcid: 0000-0002-0545-9799
citation:
  ama: 'Abdelrahem M. Impact of Theological Attitudes on Legal Thinking: Reason and
    Maṣlaḥah in the Legal Thought of Muḥammad ʿAbduh (d. 1323/1905). In:  Nassery
    I, Tatari M, eds. <i> Dynamics of Tradition – Law and Theology in Relation</i>.
    Brill ; 2025:120-151. doi:<a href="https://doi.org/10.1163/9789004746886_007">10.1163/9789004746886_007</a>'
  apa: 'Abdelrahem, M. (2025). Impact of Theological Attitudes on Legal Thinking:
    Reason and Maṣlaḥah in the Legal Thought of Muḥammad ʿAbduh (d. 1323/1905). In
    I.  Nassery &#38; M. Tatari (Eds.), <i> Dynamics of Tradition – Law and Theology
    in Relation</i> (pp. 120–151). Brill . <a href="https://doi.org/10.1163/9789004746886_007">https://doi.org/10.1163/9789004746886_007</a>'
  bibtex: '@inbook{Abdelrahem_2025, place={Leiden}, title={Impact of Theological Attitudes
    on Legal Thinking: Reason and Maṣlaḥah in the Legal Thought of Muḥammad ʿAbduh
    (d. 1323/1905)}, DOI={<a href="https://doi.org/10.1163/9789004746886_007">10.1163/9789004746886_007</a>},
    booktitle={ Dynamics of Tradition – Law and Theology in Relation}, publisher={Brill
    }, author={Abdelrahem, Mohammed}, editor={ Nassery, Idris and Tatari, Muna}, year={2025},
    pages={120–151} }'
  chicago: 'Abdelrahem, Mohammed. “Impact of Theological Attitudes on Legal Thinking:
    Reason and Maṣlaḥah in the Legal Thought of Muḥammad ʿAbduh (d. 1323/1905).” In
    <i> Dynamics of Tradition – Law and Theology in Relation</i>, edited by Idris  Nassery
    and Muna Tatari, 120–51. Leiden: Brill , 2025. <a href="https://doi.org/10.1163/9789004746886_007">https://doi.org/10.1163/9789004746886_007</a>.'
  ieee: 'M. Abdelrahem, “Impact of Theological Attitudes on Legal Thinking: Reason
    and Maṣlaḥah in the Legal Thought of Muḥammad ʿAbduh (d. 1323/1905),” in <i> Dynamics
    of Tradition – Law and Theology in Relation</i>, I.  Nassery and M. Tatari, Eds.
    Leiden: Brill , 2025, pp. 120–151.'
  mla: 'Abdelrahem, Mohammed. “Impact of Theological Attitudes on Legal Thinking:
    Reason and Maṣlaḥah in the Legal Thought of Muḥammad ʿAbduh (d. 1323/1905).” <i>
    Dynamics of Tradition – Law and Theology in Relation</i>, edited by Idris  Nassery
    and Muna Tatari, Brill , 2025, pp. 120–51, doi:<a href="https://doi.org/10.1163/9789004746886_007">10.1163/9789004746886_007</a>.'
  short: 'M. Abdelrahem, in: I.  Nassery, M. Tatari (Eds.),  Dynamics of Tradition
    – Law and Theology in Relation, Brill , Leiden, 2025, pp. 120–151.'
date_created: 2025-09-30T10:49:46Z
date_updated: 2025-09-30T10:50:07Z
department:
- _id: '469'
doi: 10.1163/9789004746886_007
editor:
- first_name: Idris
  full_name: ' Nassery, Idris'
  last_name: ' Nassery'
- first_name: Muna
  full_name: Tatari, Muna
  last_name: Tatari
language:
- iso: eng
page: 120-151
place: Leiden
publication: ' Dynamics of Tradition – Law and Theology in Relation'
publication_identifier:
  isbn:
  - '978-90-04-53087-4 '
publication_status: published
publisher: 'Brill '
quality_controlled: '1'
status: public
title: 'Impact of Theological Attitudes on Legal Thinking: Reason and Maṣlaḥah in
  the Legal Thought of Muḥammad ʿAbduh (d. 1323/1905)'
type: book_chapter
user_id: '95179'
year: '2025'
...
---
_id: '61483'
author:
- first_name: Jan Christian
  full_name: Pinsch, Jan Christian
  id: '23351'
  last_name: Pinsch
- first_name: Stephanie
  full_name: Lerke, Stephanie
  last_name: Lerke
citation:
  ama: 'Pinsch JC, Lerke S. „Mit dem Mainstream gegen den Mainstream“ – Popkultur
    und antisemitische Verschwörungserzählungen. In: Lerke S, Luthe S, Pinsch JC,
    Sengelmann J, eds. <i> Popmix, POPkultur und Religion: The Next Generation. Neue
    Streifzüge durch erweiterte Galaxien </i>. ; 2025:243-258.'
  apa: 'Pinsch, J. C., &#38; Lerke, S. (2025). „Mit dem Mainstream gegen den Mainstream“
    – Popkultur und antisemitische Verschwörungserzählungen. In S. Lerke, S. Luthe,
    J. C. Pinsch, &#38; J. Sengelmann (Eds.), <i> Popmix, POPkultur und Religion:
    The Next Generation. Neue Streifzüge durch erweiterte Galaxien </i> (pp. 243–258).'
  bibtex: '@inbook{Pinsch_Lerke_2025, place={Wiesbaden}, title={„Mit dem Mainstream
    gegen den Mainstream“ – Popkultur und antisemitische Verschwörungserzählungen},
    booktitle={ Popmix, POPkultur und Religion: The Next Generation. Neue Streifzüge
    durch erweiterte Galaxien }, author={Pinsch, Jan Christian and Lerke, Stephanie},
    editor={Lerke, Stephanie and Luthe, Simon and Pinsch, Jan Christian and Sengelmann,
    Julian}, year={2025}, pages={243–258} }'
  chicago: 'Pinsch, Jan Christian, and Stephanie Lerke. “„Mit dem Mainstream gegen
    den Mainstream“ – Popkultur und antisemitische Verschwörungserzählungen.” In <i>
    Popmix, POPkultur und Religion: The Next Generation. Neue Streifzüge durch erweiterte
    Galaxien </i>, edited by Stephanie Lerke, Simon Luthe, Jan Christian Pinsch, and
    Julian Sengelmann, 243–58. Wiesbaden, 2025.'
  ieee: 'J. C. Pinsch and S. Lerke, “„Mit dem Mainstream gegen den Mainstream“ – Popkultur
    und antisemitische Verschwörungserzählungen,” in <i> Popmix, POPkultur und Religion:
    The Next Generation. Neue Streifzüge durch erweiterte Galaxien </i>, S. Lerke,
    S. Luthe, J. C. Pinsch, and J. Sengelmann, Eds. Wiesbaden, 2025, pp. 243–258.'
  mla: 'Pinsch, Jan Christian, and Stephanie Lerke. “„Mit dem Mainstream gegen den
    Mainstream“ – Popkultur und antisemitische Verschwörungserzählungen.” <i> Popmix,
    POPkultur und Religion: The Next Generation. Neue Streifzüge durch erweiterte
    Galaxien </i>, edited by Stephanie Lerke et al., 2025, pp. 243–58.'
  short: 'J.C. Pinsch, S. Lerke, in: S. Lerke, S. Luthe, J.C. Pinsch, J. Sengelmann
    (Eds.),  Popmix, POPkultur und Religion: The Next Generation. Neue Streifzüge
    durch erweiterte Galaxien , Wiesbaden, 2025, pp. 243–258.'
date_created: 2025-09-30T14:07:06Z
date_updated: 2025-09-30T14:07:38Z
editor:
- first_name: Stephanie
  full_name: Lerke, Stephanie
  last_name: Lerke
- first_name: Simon
  full_name: Luthe, Simon
  last_name: Luthe
- first_name: Jan Christian
  full_name: Pinsch, Jan Christian
  last_name: Pinsch
- first_name: Julian
  full_name: Sengelmann, Julian
  last_name: Sengelmann
language:
- iso: ger
page: 243-258
place: Wiesbaden
publication: ' Popmix, POPkultur und Religion: The Next Generation. Neue Streifzüge
  durch erweiterte Galaxien '
publication_status: published
status: public
title: „Mit dem Mainstream gegen den Mainstream“ – Popkultur und antisemitische Verschwörungserzählungen
type: book_chapter
user_id: '23351'
year: '2025'
...
---
_id: '61482'
citation:
  ama: 'Lerke S, Luthe S, Pinsch JC, Sengelmann J, eds. <i> Popmix, POPkultur und
    Religion: The Next Generation. Neue Streifzüge durch erweiterte Galaxien </i>.;
    2025.'
  apa: 'Lerke, S., Luthe, S., Pinsch, J. C., &#38; Sengelmann, J. (Eds.). (2025).
    <i> Popmix, POPkultur und Religion: The Next Generation. Neue Streifzüge durch
    erweiterte Galaxien </i>.'
  bibtex: '@book{Lerke_Luthe_Pinsch_Sengelmann_2025, place={Wiesbaden}, title={ Popmix,
    POPkultur und Religion: The Next Generation. Neue Streifzüge durch erweiterte
    Galaxien }, year={2025} }'
  chicago: 'Lerke, Stephanie, Simon Luthe, Jan Christian Pinsch, and Julian Sengelmann,
    eds. <i> Popmix, POPkultur und Religion: The Next Generation. Neue Streifzüge
    durch erweiterte Galaxien </i>. Wiesbaden, 2025.'
  ieee: 'S. Lerke, S. Luthe, J. C. Pinsch, and J. Sengelmann, Eds., <i> Popmix, POPkultur
    und Religion: The Next Generation. Neue Streifzüge durch erweiterte Galaxien </i>.
    Wiesbaden, 2025.'
  mla: 'Lerke, Stephanie, et al., editors. <i> Popmix, POPkultur und Religion: The
    Next Generation. Neue Streifzüge durch erweiterte Galaxien </i>. 2025.'
  short: 'S. Lerke, S. Luthe, J.C. Pinsch, J. Sengelmann, eds.,  Popmix, POPkultur
    und Religion: The Next Generation. Neue Streifzüge durch erweiterte Galaxien ,
    Wiesbaden, 2025.'
date_created: 2025-09-30T13:47:01Z
date_updated: 2025-09-30T13:48:45Z
editor:
- first_name: Stephanie
  full_name: Lerke, Stephanie
  last_name: Lerke
- first_name: Simon
  full_name: Luthe, Simon
  last_name: Luthe
- first_name: Jan Christian
  full_name: Pinsch, Jan Christian
  last_name: Pinsch
- first_name: Julian
  full_name: Sengelmann, Julian
  last_name: Sengelmann
language:
- iso: ger
place: Wiesbaden
publication_status: published
status: public
title: ' Popmix, POPkultur und Religion: The Next Generation. Neue Streifzüge durch
  erweiterte Galaxien '
type: book_editor
user_id: '23351'
year: '2025'
...
---
_id: '59794'
abstract:
- lang: eng
  text: 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:
- first_name: Sofya
  full_name: Maslovskaya, Sofya
  id: '87909'
  last_name: Maslovskaya
- first_name: Sina
  full_name: Ober-Blöbaum, Sina
  id: '16494'
  last_name: Ober-Blöbaum
- first_name: Christian
  full_name: Offen, Christian
  id: '85279'
  last_name: Offen
  orcid: 0000-0002-5940-8057
- first_name: Pranav
  full_name: Singh, Pranav
  last_name: Singh
- first_name: Boris Edgar
  full_name: Wembe Moafo, Boris Edgar
  id: '95394'
  last_name: Wembe Moafo
citation:
  ama: Maslovskaya S, Ober-Blöbaum S, Offen C, Singh P, Wembe Moafo BE. Adaptive higher
    order reversible integrators for memory efficient deep learning. Published online
    2025.
  apa: Maslovskaya, S., Ober-Blöbaum, S., Offen, C., Singh, P., &#38; Wembe Moafo,
    B. E. (2025). <i>Adaptive higher order reversible integrators for memory efficient
    deep learning</i>.
  bibtex: '@article{Maslovskaya_Ober-Blöbaum_Offen_Singh_Wembe Moafo_2025, title={Adaptive
    higher order reversible integrators for memory efficient deep learning}, author={Maslovskaya,
    Sofya and Ober-Blöbaum, Sina and Offen, Christian and Singh, Pranav and Wembe
    Moafo, Boris Edgar}, year={2025} }'
  chicago: Maslovskaya, Sofya, Sina Ober-Blöbaum, Christian Offen, Pranav Singh, and
    Boris Edgar Wembe Moafo. “Adaptive Higher Order Reversible Integrators for Memory
    Efficient Deep Learning,” 2025.
  ieee: S. Maslovskaya, S. Ober-Blöbaum, C. Offen, P. Singh, and B. E. Wembe Moafo,
    “Adaptive higher order reversible integrators for memory efficient deep learning.”
    2025.
  mla: Maslovskaya, Sofya, et al. <i>Adaptive Higher Order Reversible Integrators
    for Memory Efficient Deep Learning</i>. 2025.
  short: S. Maslovskaya, S. Ober-Blöbaum, C. Offen, P. Singh, B.E. Wembe Moafo, (2025).
date_created: 2025-05-05T09:25:28Z
date_updated: 2025-09-30T15:16:09Z
ddc:
- '510'
department:
- _id: '636'
external_id:
  arxiv:
  - '2410.09537'
file:
- access_level: closed
  content_type: application/pdf
  creator: sofyam
  date_created: 2025-05-05T09:28:02Z
  date_updated: 2025-05-05T09:28:02Z
  file_id: '59795'
  file_name: 2410.09537v2.pdf
  file_size: 1830758
  relation: main_file
  success: 1
file_date_updated: 2025-05-05T09:28:02Z
has_accepted_license: '1'
language:
- iso: eng
status: public
title: Adaptive higher order reversible integrators for memory efficient deep learning
type: preprint
user_id: '85279'
year: '2025'
...
---
_id: '61271'
author:
- first_name: Cedric
  full_name: Tschöpe, Cedric
  last_name: Tschöpe
citation:
  ama: 'Tschöpe C. <i>Entwicklung flammgeschützter Kunststoffpulver für das Lasersintern:
    Einfluss von Phosphor-, Füllstoffanteilen und Belichtungsparametern</i>.; 2025.'
  apa: 'Tschöpe, C. (2025). <i>Entwicklung flammgeschützter Kunststoffpulver für das
    Lasersintern: Einfluss von Phosphor-, Füllstoffanteilen und Belichtungsparametern</i>.'
  bibtex: '@book{Tschöpe_2025, title={Entwicklung flammgeschützter Kunststoffpulver
    für das Lasersintern: Einfluss von Phosphor-, Füllstoffanteilen und Belichtungsparametern},
    author={Tschöpe, Cedric}, year={2025} }'
  chicago: 'Tschöpe, Cedric. <i>Entwicklung flammgeschützter Kunststoffpulver für
    das Lasersintern: Einfluss von Phosphor-, Füllstoffanteilen und Belichtungsparametern</i>,
    2025.'
  ieee: 'C. Tschöpe, <i>Entwicklung flammgeschützter Kunststoffpulver für das Lasersintern:
    Einfluss von Phosphor-, Füllstoffanteilen und Belichtungsparametern</i>. 2025.'
  mla: 'Tschöpe, Cedric. <i>Entwicklung flammgeschützter Kunststoffpulver für das
    Lasersintern: Einfluss von Phosphor-, Füllstoffanteilen und Belichtungsparametern</i>.
    2025.'
  short: 'C. Tschöpe, Entwicklung flammgeschützter Kunststoffpulver für das Lasersintern:
    Einfluss von Phosphor-, Füllstoffanteilen und Belichtungsparametern, 2025.'
date_created: 2025-09-15T08:11:45Z
date_updated: 2025-10-01T08:53:45Z
department:
- _id: '150'
- _id: '624'
- _id: '9'
language:
- iso: ger
status: public
supervisor:
- first_name: Hans-Joachim
  full_name: Schmid, Hans-Joachim
  id: '464'
  last_name: Schmid
  orcid: 000-0001-8590-1921
- first_name: Steffen
  full_name: Jesinghausen, Steffen
  id: '3959'
  last_name: Jesinghausen
  orcid: https://orcid.org/0000-0003-2611-5298
- first_name: Fabian
  full_name: Neitzel, Fabian
  id: '72307'
  last_name: Neitzel
  orcid: '0009-0004-8412-3645 '
title: 'Entwicklung flammgeschützter Kunststoffpulver für das Lasersintern: Einfluss
  von Phosphor-, Füllstoffanteilen und Belichtungsparametern'
type: mastersthesis
user_id: '72307'
year: '2025'
...
---
_id: '61491'
abstract:
- lang: eng
  text: 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:
- first_name: Kay
  full_name: Blaufus, Kay
  last_name: Blaufus
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Michael
  full_name: Milde, Michael
  last_name: Milde
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Blaufus K, Maiterth R, Milde M, Sureth-Sloane C. <i>Choosing the Wrong Box?
    Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>.; 2025.
    doi:<a href="https://doi.org/10.2139/ssrn.5378466">10.2139/ssrn.5378466</a>
  apa: Blaufus, K., Maiterth, R., Milde, M., &#38; Sureth-Sloane, C. (2025). <i>Choosing
    the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice
    </i>. <a href="https://doi.org/10.2139/ssrn.5378466">https://doi.org/10.2139/ssrn.5378466</a>
  bibtex: '@book{Blaufus_Maiterth_Milde_Sureth-Sloane_2025, series={TRR 266 Accounting
    for Transparency Working Paper Series No. 203}, title={Choosing the Wrong Box?
    Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice }, DOI={<a
    href="https://doi.org/10.2139/ssrn.5378466">10.2139/ssrn.5378466</a>}, author={Blaufus,
    Kay and Maiterth, Ralf and Milde, Michael and Sureth-Sloane, Caren}, year={2025},
    collection={TRR 266 Accounting for Transparency Working Paper Series No. 203}
    }'
  chicago: Blaufus, Kay, Ralf Maiterth, Michael Milde, and Caren Sureth-Sloane. <i>Choosing
    the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice
    </i>. TRR 266 Accounting for Transparency Working Paper Series No. 203, 2025.
    <a href="https://doi.org/10.2139/ssrn.5378466">https://doi.org/10.2139/ssrn.5378466</a>.
  ieee: K. Blaufus, R. Maiterth, M. Milde, and C. Sureth-Sloane, <i>Choosing the Wrong
    Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice </i>.
    2025.
  mla: Blaufus, Kay, et al. <i>Choosing the Wrong Box? Behavioral Frictions and Limits
    of Tax Advice in Tax Regime Choice </i>. 2025, doi:<a href="https://doi.org/10.2139/ssrn.5378466">10.2139/ssrn.5378466</a>.
  short: K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box?
    Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.
date_created: 2025-10-01T09:26:32Z
date_updated: 2025-10-01T09:29:57Z
department:
- _id: '187'
doi: 10.2139/ssrn.5378466
jel:
- H25
- D91
- D22
keyword:
- Check-the-box
- Legal Form
- Tax Complexity
- Tax Misperception
- Behavioral Taxation
- Tax Advice
language:
- iso: eng
page: '107'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 203
status: public
title: 'Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax
  Regime Choice '
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61490'
abstract:
- lang: eng
  text: 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:
- first_name: Anna-Sophie
  full_name: Braun, Anna-Sophie
  last_name: Braun
- first_name: Reinald
  full_name: Koch, Reinald
  last_name: Koch
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Braun A-S, Koch R, Sureth-Sloane C. <i>Tax Complexity and Firm Value</i>.;
    2025. doi:<a href="https://doi.org/10.2139/ssrn.5378221">10.2139/ssrn.5378221</a>
  apa: Braun, A.-S., Koch, R., &#38; Sureth-Sloane, C. (2025). <i>Tax Complexity and
    Firm Value</i>. <a href="https://doi.org/10.2139/ssrn.5378221">https://doi.org/10.2139/ssrn.5378221</a>
  bibtex: '@book{Braun_Koch_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency
    Working Paper Series No. 201}, title={Tax Complexity and Firm Value}, DOI={<a
    href="https://doi.org/10.2139/ssrn.5378221">10.2139/ssrn.5378221</a>}, author={Braun,
    Anna-Sophie and Koch, Reinald and Sureth-Sloane, Caren}, year={2025}, collection={TRR
    266 Accounting for Transparency Working Paper Series No. 201} }'
  chicago: Braun, Anna-Sophie, Reinald Koch, and Caren Sureth-Sloane. <i>Tax Complexity
    and Firm Value</i>. TRR 266 Accounting for Transparency Working Paper Series No.
    201, 2025. <a href="https://doi.org/10.2139/ssrn.5378221">https://doi.org/10.2139/ssrn.5378221</a>.
  ieee: A.-S. Braun, R. Koch, and C. Sureth-Sloane, <i>Tax Complexity and Firm Value</i>.
    2025.
  mla: Braun, Anna-Sophie, et al. <i>Tax Complexity and Firm Value</i>. 2025, doi:<a
    href="https://doi.org/10.2139/ssrn.5378221">10.2139/ssrn.5378221</a>.
  short: A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
date_created: 2025-10-01T09:20:05Z
date_updated: 2025-10-01T09:27:34Z
department:
- _id: '187'
doi: 10.2139/ssrn.5378221
jel:
- M12
- H26
- H25
- H32
language:
- iso: eng
page: '48'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 201
status: public
title: Tax Complexity and Firm Value
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61485'
author:
- first_name: Thomas
  full_name: Frye, Thomas
  last_name: Frye
citation:
  ama: Frye T. <i>Untersuchung Der Wechselwirkungen Zwischen Aluminiumdiethylphosphinat
    Und Zinkbasierten Füllstoffen Als Synergistische Flammschutzmittel in Polyamid
    12 Für Das Selektive Lasersintern</i>.; 2025.
  apa: Frye, T. (2025). <i>Untersuchung der Wechselwirkungen zwischen Aluminiumdiethylphosphinat
    und zinkbasierten Füllstoffen als synergistische Flammschutzmittel in Polyamid
    12 für das selektive Lasersintern</i>.
  bibtex: '@book{Frye_2025, title={Untersuchung der Wechselwirkungen zwischen Aluminiumdiethylphosphinat
    und zinkbasierten Füllstoffen als synergistische Flammschutzmittel in Polyamid
    12 für das selektive Lasersintern}, author={Frye, Thomas}, year={2025} }'
  chicago: Frye, Thomas. <i>Untersuchung Der Wechselwirkungen Zwischen Aluminiumdiethylphosphinat
    Und Zinkbasierten Füllstoffen Als Synergistische Flammschutzmittel in Polyamid
    12 Für Das Selektive Lasersintern</i>, 2025.
  ieee: T. Frye, <i>Untersuchung der Wechselwirkungen zwischen Aluminiumdiethylphosphinat
    und zinkbasierten Füllstoffen als synergistische Flammschutzmittel in Polyamid
    12 für das selektive Lasersintern</i>. 2025.
  mla: Frye, Thomas. <i>Untersuchung Der Wechselwirkungen Zwischen Aluminiumdiethylphosphinat
    Und Zinkbasierten Füllstoffen Als Synergistische Flammschutzmittel in Polyamid
    12 Für Das Selektive Lasersintern</i>. 2025.
  short: T. Frye, Untersuchung Der Wechselwirkungen Zwischen Aluminiumdiethylphosphinat
    Und Zinkbasierten Füllstoffen Als Synergistische Flammschutzmittel in Polyamid
    12 Für Das Selektive Lasersintern, 2025.
date_created: 2025-10-01T08:55:57Z
date_updated: 2025-10-01T08:56:00Z
department:
- _id: '150'
- _id: '624'
- _id: '9'
language:
- iso: eng
status: public
supervisor:
- first_name: Hans-Joachim
  full_name: Schmid, Hans-Joachim
  id: '464'
  last_name: Schmid
  orcid: 000-0001-8590-1921
- first_name: Steffen
  full_name: Jesinghausen, Steffen
  id: '3959'
  last_name: Jesinghausen
  orcid: https://orcid.org/0000-0003-2611-5298
- first_name: Fabian
  full_name: Neitzel, Fabian
  id: '72307'
  last_name: Neitzel
  orcid: '0009-0004-8412-3645 '
title: Untersuchung der Wechselwirkungen zwischen Aluminiumdiethylphosphinat und zinkbasierten
  Füllstoffen als synergistische Flammschutzmittel in Polyamid 12 für das selektive
  Lasersintern
type: mastersthesis
user_id: '72307'
year: '2025'
...
---
_id: '59070'
author:
- first_name: Deborah
  full_name: Wolf, Deborah
  last_name: Wolf
- first_name: Laura
  full_name: Mücke, Laura
  last_name: Mücke
- first_name: Sebastian
  full_name: Althoff, Sebastian
  id: '89772'
  last_name: Althoff
citation:
  ama: Wolf D, Mücke L, Althoff S. (All-)Tage im Internet. Unzuverlässige Erzählungen
    . <i>ffk Journal</i>. 2025;(10).
  apa: Wolf, D., Mücke, L., &#38; Althoff, S. (2025). (All-)Tage im Internet. Unzuverlässige
    Erzählungen . <i>Ffk Journal</i>, <i>10</i>.
  bibtex: '@article{Wolf_Mücke_Althoff_2025, title={(All-)Tage im Internet. Unzuverlässige
    Erzählungen }, number={10}, journal={ffk Journal}, author={Wolf, Deborah and Mücke,
    Laura and Althoff, Sebastian}, year={2025} }'
  chicago: Wolf, Deborah, Laura Mücke, and Sebastian Althoff. “(All-)Tage Im Internet.
    Unzuverlässige Erzählungen .” <i>Ffk Journal</i>, no. 10 (2025).
  ieee: D. Wolf, L. Mücke, and S. Althoff, “(All-)Tage im Internet. Unzuverlässige
    Erzählungen ,” <i>ffk Journal</i>, no. 10, 2025.
  mla: Wolf, Deborah, et al. “(All-)Tage Im Internet. Unzuverlässige Erzählungen .”
    <i>Ffk Journal</i>, no. 10, 2025.
  short: D. Wolf, L. Mücke, S. Althoff, Ffk Journal (2025).
date_created: 2025-03-19T13:50:58Z
date_updated: 2025-10-01T11:58:03Z
issue: '10'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publication: ffk Journal
status: public
title: '(All-)Tage im Internet. Unzuverlässige Erzählungen '
type: journal_article
user_id: '89772'
year: '2025'
...
---
_id: '61508'
abstract:
- lang: eng
  text: 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:
- first_name: Daniel
  full_name: Dyck, Daniel
  id: '83379'
  last_name: Dyck
- first_name: Thomas
  full_name: Kourouxous, Thomas
  last_name: Kourouxous
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
citation:
  ama: Dyck D, Kourouxous T, Lorenz J. <i>An Economic Analysis of Joint Tax Audits</i>.;
    2025. doi:<a href="https://doi.org/10.2139/ssrn.5398645">10.2139/ssrn.5398645</a>
  apa: Dyck, D., Kourouxous, T., &#38; Lorenz, J. (2025). <i>An Economic Analysis
    of Joint Tax Audits</i>. <a href="https://doi.org/10.2139/ssrn.5398645">https://doi.org/10.2139/ssrn.5398645</a>
  bibtex: '@book{Dyck_Kourouxous_Lorenz_2025, series={TRR 266 Accounting for Transparency
    Working Paper Series No. 208}, title={An Economic Analysis of Joint Tax Audits},
    DOI={<a href="https://doi.org/10.2139/ssrn.5398645">10.2139/ssrn.5398645</a>},
    author={Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}, year={2025},
    collection={TRR 266 Accounting for Transparency Working Paper Series No. 208}
    }'
  chicago: Dyck, Daniel, Thomas Kourouxous, and Johannes Lorenz. <i>An Economic Analysis
    of Joint Tax Audits</i>. TRR 266 Accounting for Transparency Working Paper Series
    No. 208, 2025. <a href="https://doi.org/10.2139/ssrn.5398645">https://doi.org/10.2139/ssrn.5398645</a>.
  ieee: D. Dyck, T. Kourouxous, and J. Lorenz, <i>An Economic Analysis of Joint Tax
    Audits</i>. 2025.
  mla: Dyck, Daniel, et al. <i>An Economic Analysis of Joint Tax Audits</i>. 2025,
    doi:<a href="https://doi.org/10.2139/ssrn.5398645">10.2139/ssrn.5398645</a>.
  short: D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits,
    2025.
date_created: 2025-10-02T08:53:38Z
date_updated: 2025-10-02T08:56:48Z
department:
- _id: '187'
doi: 10.2139/ssrn.5398645
keyword:
- joint tax audits
- double taxation
- dispute prevention
- income shifting
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://ssrn.com/abstract=5398645
oa: '1'
page: '57'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 208
status: public
title: An Economic Analysis of Joint Tax Audits
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61502'
abstract:
- lang: eng
  text: 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:
- first_name: Daniel
  full_name: Dyck, Daniel
  id: '83379'
  last_name: Dyck
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: 'Dyck D, Lorenz J, Sureth-Sloane C. <i>Sloppiness in Tax Disputes: How to Prevent
    Litigation?</i>; 2025.'
  apa: 'Dyck, D., Lorenz, J., &#38; Sureth-Sloane, C. (2025). <i>Sloppiness in Tax
    Disputes: How to Prevent Litigation?</i>'
  bibtex: '@book{Dyck_Lorenz_Sureth-Sloane_2025, series={Working Papers Dissertations
    155}, title={Sloppiness in Tax Disputes: How to Prevent Litigation?}, author={Dyck,
    Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={Working
    Papers Dissertations 155} }'
  chicago: 'Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. <i>Sloppiness
    in Tax Disputes: How to Prevent Litigation?</i> Working Papers Dissertations 155,
    2025.'
  ieee: 'D. Dyck, J. Lorenz, and C. Sureth-Sloane, <i>Sloppiness in Tax Disputes:
    How to Prevent Litigation?</i> 2025.'
  mla: 'Dyck, Daniel, et al. <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i>
    2025.'
  short: 'D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to
    Prevent Litigation?, 2025.'
date_created: 2025-10-02T08:34:26Z
date_updated: 2025-10-02T08:34:52Z
department:
- _id: '187'
language:
- iso: eng
series_title: Working Papers Dissertations 155
status: public
title: 'Sloppiness in Tax Disputes: How to Prevent Litigation?'
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61501'
author:
- first_name: Katrin
  full_name: König, Katrin
  id: '118819'
  last_name: König
citation:
  ama: 'König K. Revelation in Conversation: Christoph Schwöbel and Jean-Luc Marion
    on the Christian Understanding of Revelation in the Context of Pluralism. In:
    Wolfe J, McKerron M, eds. <i>Christoph Schwöbel: Theology in Conversation</i>.
    De Gruyter; 2025:255-266.'
  apa: 'König, K. (2025). Revelation in Conversation: Christoph Schwöbel and Jean-Luc
    Marion on the Christian Understanding of Revelation in the Context of Pluralism.
    In J. Wolfe &#38; M. McKerron (Eds.), <i>Christoph Schwöbel: Theology in Conversation</i>
    (pp. 255–266). De Gruyter.'
  bibtex: '@inbook{König_2025, place={Berlin, Boston}, title={Revelation in Conversation:
    Christoph Schwöbel and Jean-Luc Marion on the Christian Understanding of Revelation
    in the Context of Pluralism}, booktitle={Christoph Schwöbel: Theology in Conversation},
    publisher={De Gruyter}, author={König, Katrin}, editor={Wolfe, Judith and McKerron,
    Margaret}, year={2025}, pages={255–266} }'
  chicago: 'König, Katrin. “Revelation in Conversation: Christoph Schwöbel and Jean-Luc
    Marion on the Christian Understanding of Revelation in the Context of Pluralism.”
    In <i>Christoph Schwöbel: Theology in Conversation</i>, edited by Judith Wolfe
    and Margaret McKerron, 255–66. Berlin, Boston: De Gruyter, 2025.'
  ieee: 'K. König, “Revelation in Conversation: Christoph Schwöbel and Jean-Luc Marion
    on the Christian Understanding of Revelation in the Context of Pluralism,” in
    <i>Christoph Schwöbel: Theology in Conversation</i>, J. Wolfe and M. McKerron,
    Eds. Berlin, Boston: De Gruyter, 2025, pp. 255–266.'
  mla: 'König, Katrin. “Revelation in Conversation: Christoph Schwöbel and Jean-Luc
    Marion on the Christian Understanding of Revelation in the Context of Pluralism.”
    <i>Christoph Schwöbel: Theology in Conversation</i>, edited by Judith Wolfe and
    Margaret McKerron, De Gruyter, 2025, pp. 255–66.'
  short: 'K. König, in: J. Wolfe, M. McKerron (Eds.), Christoph Schwöbel: Theology
    in Conversation, De Gruyter, Berlin, Boston, 2025, pp. 255–266.'
date_created: 2025-10-02T07:45:54Z
date_updated: 2025-10-02T09:47:41Z
department:
- _id: '20'
editor:
- first_name: Judith
  full_name: Wolfe, Judith
  last_name: Wolfe
- first_name: Margaret
  full_name: McKerron, Margaret
  last_name: McKerron
extern: '1'
language:
- iso: eng
page: 255-266
place: Berlin, Boston
publication: 'Christoph Schwöbel: Theology in Conversation'
publisher: De Gruyter
status: public
title: 'Revelation in Conversation: Christoph Schwöbel and Jean-Luc Marion on the
  Christian Understanding of Revelation in the Context of Pluralism'
type: book_chapter
user_id: '118819'
year: '2025'
...
---
_id: '61500'
author:
- first_name: Katrin
  full_name: König, Katrin
  id: '118819'
  last_name: König
citation:
  ama: 'König K. Gott im Leid. Transformationen der Theodizee bei Simone Weil und
    Dorothee Sölle. In: Sacher K, Trugenberger J, Wittekind F, eds. <i>Dorothee Sölles
    Theologie: Anregungen - Anfänge - Beziehungen</i>. Vol 1. Kölner Forschungen zur
    Theologie Dorothee Sölles. Evangelische Verlagsanstalt; 2025:201-226.'
  apa: 'König, K. (2025). Gott im Leid. Transformationen der Theodizee bei Simone
    Weil und Dorothee Sölle. In K. Sacher, J. Trugenberger, &#38; F. Wittekind (Eds.),
    <i>Dorothee Sölles Theologie: Anregungen - Anfänge - Beziehungen</i> (Vol. 1,
    pp. 201–226). Evangelische Verlagsanstalt.'
  bibtex: '@inbook{König_2025, place={Leipzig}, series={Kölner Forschungen zur Theologie
    Dorothee Sölles}, title={Gott im Leid. Transformationen der Theodizee bei Simone
    Weil und Dorothee Sölle}, volume={1}, booktitle={Dorothee Sölles Theologie: Anregungen
    - Anfänge - Beziehungen}, publisher={Evangelische Verlagsanstalt}, author={König,
    Katrin}, editor={Sacher, Konstantin and Trugenberger, Julius and Wittekind, Folkart},
    year={2025}, pages={201–226}, collection={Kölner Forschungen zur Theologie Dorothee
    Sölles} }'
  chicago: 'König, Katrin. “Gott Im Leid. Transformationen Der Theodizee Bei Simone
    Weil Und Dorothee Sölle.” In <i>Dorothee Sölles Theologie: Anregungen - Anfänge
    - Beziehungen</i>, edited by Konstantin Sacher, Julius Trugenberger, and Folkart
    Wittekind, 1:201–26. Kölner Forschungen Zur Theologie Dorothee Sölles. Leipzig:
    Evangelische Verlagsanstalt, 2025.'
  ieee: 'K. König, “Gott im Leid. Transformationen der Theodizee bei Simone Weil und
    Dorothee Sölle,” in <i>Dorothee Sölles Theologie: Anregungen - Anfänge - Beziehungen</i>,
    vol. 1, K. Sacher, J. Trugenberger, and F. Wittekind, Eds. Leipzig: Evangelische
    Verlagsanstalt, 2025, pp. 201–226.'
  mla: 'König, Katrin. “Gott Im Leid. Transformationen Der Theodizee Bei Simone Weil
    Und Dorothee Sölle.” <i>Dorothee Sölles Theologie: Anregungen - Anfänge - Beziehungen</i>,
    edited by Konstantin Sacher et al., vol. 1, Evangelische Verlagsanstalt, 2025,
    pp. 201–26.'
  short: 'K. König, in: K. Sacher, J. Trugenberger, F. Wittekind (Eds.), Dorothee
    Sölles Theologie: Anregungen - Anfänge - Beziehungen, Evangelische Verlagsanstalt,
    Leipzig, 2025, pp. 201–226.'
date_created: 2025-10-02T07:35:19Z
date_updated: 2025-10-02T09:48:49Z
department:
- _id: '20'
editor:
- first_name: Konstantin
  full_name: Sacher, Konstantin
  last_name: Sacher
- first_name: Julius
  full_name: Trugenberger, Julius
  last_name: Trugenberger
- first_name: Folkart
  full_name: Wittekind, Folkart
  last_name: Wittekind
extern: '1'
intvolume: '         1'
language:
- iso: eng
page: 201-226
place: Leipzig
publication: 'Dorothee Sölles Theologie: Anregungen - Anfänge - Beziehungen'
publisher: Evangelische Verlagsanstalt
series_title: Kölner Forschungen zur Theologie Dorothee Sölles
status: public
title: Gott im Leid. Transformationen der Theodizee bei Simone Weil und Dorothee Sölle
type: book_chapter
user_id: '118819'
volume: 1
year: '2025'
...
---
_id: '61512'
abstract:
- lang: eng
  text: '''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.'
article_type: original
author:
- first_name: Alexander
  full_name: Dübbert, Alexander
  id: '44613'
  last_name: Dübbert
  orcid: 0009-0002-4063-801X
citation:
  ama: 'Dübbert A. “(-)bio(-)” als Bestandteil von Lebensmittelmarkennamen: Eine kognitiv-grammatische
    Untersuchung zur Komposition von Markennamen. <i>Zeitschrift für Wortbildung</i>.
    2025;9(2):1-27. doi:<a href="https://doi.org/10.21248/zwjw.2025.2.125">10.21248/zwjw.2025.2.125</a>'
  apa: 'Dübbert, A. (2025). “(-)bio(-)” als Bestandteil von Lebensmittelmarkennamen:
    Eine kognitiv-grammatische Untersuchung zur Komposition von Markennamen. <i>Zeitschrift
    für Wortbildung</i>, <i>9</i>(2), 1–27. <a href="https://doi.org/10.21248/zwjw.2025.2.125">https://doi.org/10.21248/zwjw.2025.2.125</a>'
  bibtex: '@article{Dübbert_2025, title={“(-)bio(-)” als Bestandteil von Lebensmittelmarkennamen:
    Eine kognitiv-grammatische Untersuchung zur Komposition von Markennamen}, volume={9},
    DOI={<a href="https://doi.org/10.21248/zwjw.2025.2.125">10.21248/zwjw.2025.2.125</a>},
    number={2}, journal={Zeitschrift für Wortbildung}, author={Dübbert, Alexander},
    year={2025}, pages={1–27} }'
  chicago: 'Dübbert, Alexander. “‘(-)bio(-)’ als Bestandteil von Lebensmittelmarkennamen:
    Eine kognitiv-grammatische Untersuchung zur Komposition von Markennamen.” <i>Zeitschrift
    für Wortbildung</i> 9, no. 2 (2025): 1–27. <a href="https://doi.org/10.21248/zwjw.2025.2.125">https://doi.org/10.21248/zwjw.2025.2.125</a>.'
  ieee: 'A. Dübbert, “‘(-)bio(-)’ als Bestandteil von Lebensmittelmarkennamen: Eine
    kognitiv-grammatische Untersuchung zur Komposition von Markennamen,” <i>Zeitschrift
    für Wortbildung</i>, vol. 9, no. 2, pp. 1–27, 2025, doi: <a href="https://doi.org/10.21248/zwjw.2025.2.125">10.21248/zwjw.2025.2.125</a>.'
  mla: 'Dübbert, Alexander. “‘(-)bio(-)’ als Bestandteil von Lebensmittelmarkennamen:
    Eine kognitiv-grammatische Untersuchung zur Komposition von Markennamen.” <i>Zeitschrift
    für Wortbildung</i>, vol. 9, no. 2, 2025, pp. 1–27, doi:<a href="https://doi.org/10.21248/zwjw.2025.2.125">10.21248/zwjw.2025.2.125</a>.'
  short: A. Dübbert, Zeitschrift für Wortbildung 9 (2025) 1–27.
date_created: 2025-10-03T07:03:31Z
date_updated: 2025-10-03T07:08:49Z
department:
- _id: '115'
doi: 10.21248/zwjw.2025.2.125
intvolume: '         9'
issue: '2'
keyword:
- Markennamen
- Konfix
- bio
- Kognitive Grammatik
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://journals.linguistik.de/zwjw/article/view/125/200
oa: '1'
page: 1-27
publication: Zeitschrift für Wortbildung
publication_identifier:
  issn:
  - 2367-3877
publication_status: published
quality_controlled: '1'
status: public
title: '''(-)bio(-)'' als Bestandteil von Lebensmittelmarkennamen: Eine kognitiv-grammatische
  Untersuchung zur Komposition von Markennamen'
type: journal_article
user_id: '44613'
volume: 9
year: '2025'
...
---
_id: '61514'
author:
- first_name: Sebastian
  full_name: Althoff, Sebastian
  id: '89772'
  last_name: Althoff
citation:
  ama: 'Althoff S. K-Pop Demon Hunters: Selbstakzeptanz ohne Solidarität . <i>Zeitschrift
    für Medienwissenschaft, ZfM Online, GAAAP_ The Blog</i>. 2025.'
  apa: 'Althoff, S. (2025). K-Pop Demon Hunters: Selbstakzeptanz ohne Solidarität
    . <i>Zeitschrift für Medienwissenschaft, ZfM Online, GAAAP_ The Blog</i>.'
  bibtex: '@article{Althoff_2025, title={K-Pop Demon Hunters: Selbstakzeptanz ohne
    Solidarität }, journal={Zeitschrift für Medienwissenschaft, ZfM Online, GAAAP_
    The Blog}, author={Althoff, Sebastian}, year={2025} }'
  chicago: 'Althoff, Sebastian. “K-Pop Demon Hunters: Selbstakzeptanz ohne Solidarität
    .” <i>Zeitschrift für Medienwissenschaft, ZfM Online, GAAAP_ The Blog</i>, 2025.'
  ieee: 'S. Althoff, “K-Pop Demon Hunters: Selbstakzeptanz ohne Solidarität ,” <i>Zeitschrift
    für Medienwissenschaft, ZfM Online, GAAAP_ The Blog</i>, 2025.'
  mla: 'Althoff, Sebastian. “K-Pop Demon Hunters: Selbstakzeptanz ohne Solidarität
    .” <i>Zeitschrift für Medienwissenschaft, ZfM Online, GAAAP_ The Blog</i>, 2025.'
  short: S. Althoff, Zeitschrift für Medienwissenschaft, ZfM Online, GAAAP_ The Blog
    (2025).
date_created: 2025-10-05T09:42:20Z
date_updated: 2025-10-05T09:45:48Z
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://zfmedienwissenschaft.de/online/k-pop-demon-hunters-selbstakzeptanz-ohne-solidaritaet
oa: '1'
publication: Zeitschrift für Medienwissenschaft, ZfM Online, GAAAP_ The Blog
publication_date: 2025-10-04
publication_status: published
status: public
title: 'K-Pop Demon Hunters: Selbstakzeptanz ohne Solidarität '
type: newspaper_article
user_id: '89772'
year: '2025'
...
