@book{65278, editor = {{Droß-Krüpe, Kerstin and Ruffing, Kai}}, title = {{{Markt, Märkte und Marktgebäude in der antiken Welt}}}, volume = {{100}}, year = {{2022}}, } @article{53788, abstract = {{Globally, an unbalanced diet causes more deaths than any other factor. Due to a lack of knowledge, it is difficult for consumers to select healthy foods at the point of sale. Although different front-of-pack labeling schemes exist, their informative value is limited due to small sets of considered parameters and lacking information on ingredient composition. We developed and evalauated a manufacture-independent approach to quantify ingredient composition of 294 ready-to eat salads (distinguished into 73 subgroups) as test set. Nutritional quality was assessed by the nutriRECIPE-Index and compared to the Nutri-Score. The nutriRECIPE-Index comprises the calculation of energy-adjusted nutrient density of 16 desirable and three undesirable nutrients, which are weighted according to their degree of supply in the population. We show that the nutriRECIPE-Index has stronger discriminatory power compared to the Nutri-Score and discriminates as well or even better in 63 out of the 73 subgroups. This was evident in groups where seemingly similar products were compared, e.g., potato salads (Nutri-Score: C only, nutriRECIPE-Index: B, C and D). Moreover, the nutriRECIPE-Index is adjustable to any target population’s specific needs and supply situation, such as seniors, and children. Hence, a more sophisticated distinction between single food products is possible using the nutriRECIPE-Index.}}, author = {{Schlarbaum, Laura and Forner, Frank and Bohn, Kristin and Amberg, Michael and Mäder, Patrick and Lorkowski, Stefan and Meier, Toni}}, issn = {{2304-8158}}, journal = {{Foods}}, number = {{24}}, publisher = {{MDPI AG}}, title = {{{Nutritional Assessment of Ready-to-Eat Salads in German Supermarkets: Comparison of the nutriRECIPE-Index and the Nutri-Score}}}, doi = {{10.3390/foods11244011}}, volume = {{11}}, year = {{2022}}, } @article{21405, abstract = {{Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.}}, author = {{Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, journal = {{European Accounting Review}}, number = {{1}}, pages = {{111--144}}, title = {{{Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model}}}, doi = {{10.1080/09638180.2020.1852095}}, volume = {{31}}, year = {{2022}}, } @article{29049, abstract = {{This study investigates the conditions under which tax rate changes accelerate risky investments. While tax rate increases are often expected to harm investment, analytical studies find tax rate increases may foster investment under flexibility.We design a theorybased experimentwith a binomial random walk and entry–exit flexibility.We find accelerated investment upon tax rate increases irrespective of an exit option, but no corresponding response to tax cuts. This asymmetry may be due to tax salience and mechanisms from irreversible choice under uncertainty. Given this evidence of unexpected tax-reform effects, tax policymakers should carefully consider behavioral aspects.}}, author = {{Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren}}, journal = {{FinanzArchiv / European Journal of Public Finance}}, keywords = {{Economic ExperimentM, Investment Decisions, Tax Effects, Timing Flexibility, Uncertainty}}, number = {{1-2}}, pages = {{239--289}}, title = {{{Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment}}}, volume = {{78}}, year = {{2022}}, } @article{29048, abstract = {{We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize the effect of interpersonal trust and trust in government on both parties’ concessions. We find evidence that both kinds of trust affect the concessionary behavior, albeit in different ways. While trust in government affects concessionary behavior in line with intuitive predictions, we find that interpersonal trust only affects tax auditors. For high interpersonal trust, the alleviating effect of high trust in government on tax auditors’ concessions is less pronounced. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.}}, author = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}}, journal = {{FinanzArchiv / European Journal of Public Finance}}, keywords = {{Behavioral Taxation, Concessionary Behavior, Interpersonal Trust, Tax Audit, Trust in Government}}, number = {{1-2}}, pages = {{112--155}}, title = {{{How Does Trust Affect Concessionary Behavior in Tax Bargaining?}}}, volume = {{78}}, year = {{2022}}, } @inproceedings{33914, abstract = {{Workshops on business model generation lead to collaborative work phases and discussions on business models. Therefore, tools such as the Business Model Canvas are used, typically filled with sticky notes. Generated content needs to be digitized in a time-consuming manual follow-up as part of the documentation and basis for a further use of the results in the company. In addition, there are challenges, such as decentralized work and digital workshop formats. Augmented Reality offers a way to reduce the digitization effort and enables decentralized work. In this research, the potentials of the use of AR technology in workshops on business model generation is investigated. Therefore, functions are implemented and evaluated in a demonstrator that reduces digitization effort and enable distributed work.}}, author = {{Gräßler, Iris and Grewe, Benedikt and Kramer, Hendrik and Pottebaum, Jens}}, booktitle = {{LUT Scientific and Expertise Publications}}, keywords = {{business model generation, augmented reality, workshop, collaborative work, digitization, AR-supported workshop concept, immersive technologies, decentralized work, business model canvas}}, location = {{Copenhagen}}, title = {{{Supporting Business Model Generation with Augmented Reality}}}, year = {{2022}}, } @inproceedings{65454, author = {{Breuing, Friederike and Daniel-Söltenfuß, Desiree and Kückmann, Marie-Ann and Kremer, H.-Hugo}}, location = {{Paderborn}}, title = {{{Innovation and transfer processes in the German VET system. Insights from a meta-research project}}}, year = {{2022}}, } @inproceedings{58029, author = {{Lieker, Emma and Nettekoven, Charlotte and Keil, Phillip and Louçäo, Ricardo and Jonas, Kristina and Lichtenstein, Thorsten and Picht, Thomas and Goldbrunner, Roland and Weiß-Lucas, Carolin}}, booktitle = {{73. Jahrestagung der Deutschen Gesellschaft für Neurochirurgie (DGNC), Joint Meeting mit der Griechischen Gesellschaft für Neurochirurgie}}, keywords = {{Medicine and health}}, title = {{{Combining multiple tasks to identify clinically essential language tracts using fMRI-informed tractography: German Medical Science GMS Publishing House}}}, doi = {{10.3205/22DGNC076}}, year = {{2022}}, } @inproceedings{58028, author = {{Louçäo, Ricardo and Zalgaj, Samim and Pieczewski, Julia and Neuschmelting, Volker and Grefkes, Christian and Goldbrunner, Roland and Jonas, Kristina and Nettekoven, Charlotte and Weiß-Lucas, Carolin}}, booktitle = {{73. Jahrestagung der Deutschen Gesellschaft für Neurochirurgie (DGNC), Joint Meeting mit der Griechischen Gesellschaft für Neurochirurgie}}, keywords = {{Medicine and health}}, title = {{{Quantitative analysis of speech onset and object naming in rTMS-guided language mapping: German Medical Science GMS Publishing House}}}, doi = {{10.3205/22DGNC074}}, year = {{2022}}, } @inproceedings{58032, author = {{Keil, Phillip and Nettekoven, Charlotte and Jonas, Kristina and Lichtenstein, Thorsten and Goldbrunner, Roland and Weiß-Lucas, Carolin}}, booktitle = {{73. Jahrestagung der Deutschen Gesellschaft für Neurochirurgie (DGNC), Joint Meeting mit der Griechischen Gesellschaft für Neurochirurgie}}, keywords = {{Medicine and health}}, title = {{{Determining language function lateralisation using clustered-sparse acquisition fMRI: German Medical Science GMS Publishing House}}}, doi = {{10.3205/22DGNC475}}, year = {{2022}}, } @article{58044, author = {{Gerhards, L. and Hembach, P. and Jonas, Kristina}}, journal = {{Forum Logopädie}}, number = {{6}}, pages = {{18–22}}, title = {{{Fazialisparesen: Herausforderungen für Diagnostik und Therapie in der Sprachtherapie}}}, volume = {{36}}, year = {{2022}}, } @article{58034, author = {{Jonas, Kristina and Jaecks, Petra}}, journal = {{Sprachförderung und Sprachtherapie in Schule und Praxis}}, number = {{1}}, pages = {{13–19}}, title = {{{Digitale Sprachdiagnostik im Schulalter}}}, volume = {{11}}, year = {{2022}}, } @article{64808, author = {{Quinting, Jana and Stenneken, Prisca and Mahlke, Anne and de Beer, Carola and Hogrefe, Katharina and Hussmann, Katja and Baumgaertner, A. and MacDonald, Sheila and Jonas, Kristina}}, issn = {{0268-7038}}, journal = {{Aphasiology}}, number = {{10}}, pages = {{1533--1555}}, publisher = {{Informa UK Limited}}, title = {{{Measuring Verbal Reasoning and Executive Strategies in German Speaking People with Cognitive-Communication Disorders: Cross-Cultural Adaptation and Pilot Testing of the FAVRES-DE}}}, doi = {{10.1080/02687038.2022.2107166}}, volume = {{37}}, year = {{2022}}, } @inbook{60725, author = {{Jonas, Kristina and Stenneken, P}}, booktitle = {{Handbuch der sonderpädagogischen Diagnostik. Grundlagen und Konzepte der Statusdiagnostik, Prozessdiagnostik und Förderplanung }}, editor = {{Gebhardt, M and Scheer, D and Schurig, M}}, pages = {{441--452}}, publisher = {{Universitätsbibliothek}}, title = {{{Zusammenspiel sprachlicher und kognitiver Funktionen in der Diagnostik beeinträchtigter Kommunikationsfähigkeit bei Kindern und Jugendlichen}}}, year = {{2022}}, } @article{60695, author = {{Quinting, J and Jonas, Kristina and Kuhn, C and Stenneken, P}}, journal = {{Zeitschrift für Neuropsychologie}}, number = {{2}}, pages = {{56--59}}, title = {{{Emotion Recognition, Empathy or ToM? Influence of Social Cognition Subcomponents on Communicative Competence in Individuals with Traumatic Brain Injury – A Systematic Review}}}, doi = {{ https://econtent.hogrefe.com/doi/full/10.1024/1016-264X/a000355}}, volume = {{33}}, year = {{2022}}, } @inproceedings{57993, author = {{Sonström, Greta and Louçäo, Ricardo and Kallioniemi, Elisa and Julkunen, Petro and Nettekoven, Charlotte and Pieczewski, Julia and Neuschmelting, Volker and Grefkes, Christian and Goldbrunner, Roland and Jonas, Kristina and Weiß-Lucas, Carolin}}, booktitle = {{73. Jahrestagung der Deutschen Gesellschaft für Neurochirurgie (DGNC), Joint Meeting mit der Griechischen Gesellschaft für Neurochirurgie}}, keywords = {{Medicine and health}}, title = {{{Remote effects of paired-pulse TMS reflect language network connectivity: German Medical Science GMS Publishing House}}}, doi = {{10.3205/22DGNC073}}, year = {{2022}}, } @proceedings{60766, editor = {{Rubi-Fessen, I and Jonas, Kristina and Hüsgen, A and Gerhards, L and Rosenkranz, A and Stenneken, P}}, number = {{12}}, pages = {{e112--e113}}, title = {{{Characteristics of language and communication after subcortical lesions in the left and right hemisphere}}}, doi = {{https://doi.org/10.1016/j.apmr.2022.08.730 }}, volume = {{103}}, year = {{2022}}, } @article{60696, author = {{Jaecks, P and Jonas, Kristina}}, journal = {{Frontiers in Communication}}, title = {{{Digital Assessment of Acquired Alexia and Agraphia: On the Relevance of Written Discourse}}}, volume = {{7}}, year = {{2022}}, } @article{58016, author = {{Büttner-Kunert, J. and Jonas, Kristina}}, journal = {{logos}}, number = {{4}}, pages = {{284–285}}, title = {{{Neues interdisziplinäres DFG-Netzwerk gestartet - Kognitive Kommunikationsstörungen bei Schädel-Hirn-Trauma: Die Interaktion von Sprache, Kognition und Verhalten aus interdisziplinärer Perspektive}}}, volume = {{30}}, year = {{2022}}, } @article{58022, author = {{Albrecht, K. and Jaecks, Petra and Jonas, Kristina and Stegenwallner-Schütz, M. and Lehmden, F.}}, journal = {{Sprachtherapie aktuell: Praxis – Beruf – Verband}}, number = {{1}}, pages = {{21}}, title = {{{Forschungsprojekt KoliPENs: Kognitive, linguistische und personenbezogene Einflussfaktoren auf das Schreiben}}}, volume = {{4}}, year = {{2022}}, }