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

@article{56482,
  abstract     = {{Dieser Beitrag untersucht Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Mithilfe von Daten einer Immobilien-Kapitalgesellschaft werden die Wirkungen einer Vermögensteuer auf die Cashflows aus der Vermietung von Wohnimmobilien simuliert. Der Detailgrad der Daten ermöglicht dabei Analysen auf Jahres-, Regional- und Baujahresebene. Ein Abgleich mit weiteren Immobiliendaten untermauert die Vergleichbarkeit und Aussagekraft der Analysen. Die Ergebnisse der Simulation zeigen, dass die Einführung einer Vermögensteuer den Cashflow aus dem Mietgeschäft erheblich reduzieren und zu Liquiditätsproblemen führen kann. Im Durchschnitt über alle Beobachtungen
ergibt sich bei einem Vermögensteuersatz i.H.v. 2 % ein negativer Cashflow nach Berücksichtigung aller Kosten. Generell bedeutet dies, dass wachstumsorientierte Immobilien durch eine Vermögensteuer liquiditätsmäßig stärker belastet werden als mietrenditeorientierte Immobilien. Insbesondere in Großstädten mit hohen Immobilienwerten, aber verhältnismäßig geringen Mieten, können die Liquiditätseffekte mehr als dreimal so hoch ausfallen wie in ländlichen bzw. industriell-geprägten Regionen, was zu einem relativen Attraktivitätsverlust führen kann. Durch die Entkopplung der Vermögensteuer von den Mieterträgen zeichnet sich eine starke Abhängigkeit der Steuerlast von aktuellen Marktentwicklungen und dem Zinsumfeld ab, was eine zusätzliche Unsicherheit für Investoren darstellt. Diese steuerliche Unsicherheit könnte sich potentiell auf die Investitionsbereitschaft auswirken und sollte daher
in politischen Diskussionen über die Wiedereinführung einer Vermögensteuer berücksichtigt werden.}},
  author       = {{Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{1}},
  pages        = {{67 -- 81}},
  title        = {{{Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}}},
  volume       = {{102}},
  year         = {{2025}},
}

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

@techreport{65383,
  abstract     = {{This paper introduces a predictive model for German mergers and acquisitions (M& A) activity leveraging deep feedforward neural networks (DFNN) incorporating well-established traditional variables (also known as features), along with a ChatGPT-based M& A sentiment score (MASS) and unconventional predictors such as beer sales and weather data. We demonstrate that the inclusion of sentiment and non-traditional variables enhances predictive performance. Our findings provide an important empirical foundation for understanding near-term fluctuations in German M& A activity and offer a forecasting tool relevant to both practitioners and researchers.}},
  author       = {{Sievers, Sönke and Li, Reeyarn and Degen, Dominik and Kengelbach, Jens and Pietrogrande, Francesca}},
  issn         = {{1437-8981}},
  pages        = {{302--308}},
  title        = {{{Beer, Cars & Fundamentals: Predicting German M& A activity}}},
  doi          = {{CFCF1480783}},
  volume       = {{Heft 11-12/2025}},
  year         = {{2025}},
}

@inbook{65393,
  author       = {{König, Katrin}},
  booktitle    = {{Engaging nicene trinitarianism : historical analysis, theological exploration, and contemporary relevance}},
  editor       = {{Grebe, Matthias and Hamilton, Nadine and Schlenker, Christian}},
  pages        = {{217–236}},
  publisher    = {{T&T Clark}},
  title        = {{{Trinity and Empathy. The modern renewal of Trinitarian ontology and the experience of empathy in the phenomenology of Edith Stein}}},
  doi          = {{10.5040/9780567720795}},
  year         = {{2025}},
}

@misc{65392,
  author       = {{Kaup, Michael}},
  booktitle    = {{Zeitschrift für Didaktik der Philosophie und Ethik (ZDPE)}},
  number       = {{3}},
  pages        = {{127}},
  publisher    = {{C. C. Buchner}},
  title        = {{{Rezension zu Dominik Balg: Wissen, was gut ist. Moralische Bildung im Spannungsfeld zwischen Manipulation und Beliebigkeit}}},
  year         = {{2025}},
}

@inproceedings{65411,
  author       = {{Quinting, J. and Avramovic, P.  and Brassel, S. and Brunner, B.  and Jonas, Kristina and Rietdijk, R. and Rubi-Fessen, I. and Stenneken, P.  and Togher, L. }},
  pages        = {{2--287}},
  title        = {{{The Co-CALIBRATE Framework: An Evidence-Based Framework for the Cultural Adaptation of Brain Injury Intervention Tools with Stakeholder Engagement. }}},
  doi          = {{10.1080/02699052.2025.2507554}},
  volume       = {{39}},
  year         = {{2025}},
}

@inproceedings{65412,
  author       = {{Quinting, J. and Avramovic, P. and Brassel, S.  and Brunner, M.  and Jonas, Kristina and Rietdijk, R. and Rubi-Fessen, I. and Stenneken, P. and Togher, L.}},
  booktitle    = {{Jahrestagung der Gesellschaft für Aphasieforschung und -behandlung (GAB) e.V., Aachen.}},
  title        = {{{Das Co-CALIBRATE Framework: Ein international konsentiertes, evidenzbasiertes Framework für kultur-sensitive Adaptationen von Therapie-Ressourcen im Bereich Sprach- und Kommunikationsstörungen nach Hirnschädigungen}}},
  year         = {{2025}},
}

@inproceedings{65414,
  author       = {{Quinting, J. and Avramovic, P. and Brassel, S. and Brunner, M.  and Jonas, Kristina and Rietdijk, R. and Rubi-Fessen, I. and Stenneken, P.  and Togher, L.}},
  booktitle    = {{15. World Congress on Brain Injury, Montreal, Canada}},
  location     = {{Montreal, Canada}},
  title        = {{{Co-CALIBRATE: An Evidence-Based Framework For The Cultural Adaptation of Brain Injury Intervention Tools With Stakeholder Engagement}}},
  year         = {{2025}},
}

@inproceedings{65413,
  author       = {{Avramovic, P. and Quinting, J. and Brassel, S. and Brunner, M. and Jonas, Kristina and Rietdijk, R. and Rubi-Fessen, I. and Stenneken, P.  and Togher, L.}},
  booktitle    = {{4th CCD Symposium, Coventry, UK.}},
  title        = {{{'Co-CALIBRATE: Developing a Culturally Sensitive Framework for Adapting ABI Interventions in Diverse Population}}},
  year         = {{2025}},
}

@inproceedings{60168,
  author       = {{Dell, Holger and Haak, Anselm and Kallmayer, Melvin and Wennmann, Leo}},
  booktitle    = {{Proceedings of the 2025 Annual ACM-SIAM Symposium on Discrete Algorithms (SODA)}},
  isbn         = {{9781611978322}},
  location     = {{New Orleans, Louisiana, U.S.}},
  publisher    = {{Society for Industrial and Applied Mathematics}},
  title        = {{{Solving Polynomial Equations Over Finite Fields}}},
  doi          = {{10.1137/1.9781611978322.90}},
  year         = {{2025}},
}

@inbook{60910,
  author       = {{Asiimwe, Henry and Freitag, Christine and Mangeni, Teddy }},
  booktitle    = {{Bildung für nachhaltige Entwicklung: Kontroversen und Debatten}},
  editor       = {{Costa, Jana and Kminek, Helge and Ruckelshauß, Teresa and Singer-Brodowski, Mandy and Weselek, Johanna}},
  isbn         = {{9783847431442}},
  pages        = {{109--124}},
  publisher    = {{Verlag Barbara Budrich}},
  title        = {{{Education as negotiation? Lessons to be learned from the social side(s) of sustainable renewable energy development in East Africa}}},
  doi          = {{10.3224/84743144}},
  year         = {{2025}},
}

@inbook{45827,
  author       = {{Cao, Chuntian and Steinrück, Hans-Georg}},
  booktitle    = {{Reference Module in Chemistry, Molecular Sciences and Chemical Engineering}},
  isbn         = {{9780124095472}},
  pages        = {{391--416}},
  publisher    = {{Elsevier}},
  title        = {{{Molecular-scale synchrotron X-ray investigations of solid-liquid interfaces in lithium-ion batteries}}},
  doi          = {{10.1016/b978-0-323-85669-0.00105-7}},
  year         = {{2024}},
}

@misc{48363,
  author       = {{Foerster, Anne}},
  booktitle    = {{Women in Early Medieval England}},
  editor       = {{Butler, Emily and Dumitrescu, Irina}},
  publisher    = {{Springer Textbook}},
  title        = {{{The Swineherd’s Wife who Scolded the King}}},
  year         = {{2024}},
}

@misc{48362,
  author       = {{Foerster, Anne}},
  booktitle    = {{Women in Early Medieval England}},
  editor       = {{Butler, Emily and Dumitrescu, Irina}},
  publisher    = {{Springer Textbook}},
  title        = {{{Eadburh of Wessex}}},
  year         = {{2024}},
}

@misc{48364,
  author       = {{Foerster, Anne}},
  booktitle    = {{Women in Early Medieval England}},
  editor       = {{Butler, Emily and Dumitrescu, Irina}},
  publisher    = {{Springer Textbook}},
  title        = {{{Seaxburh}}},
  year         = {{2024}},
}

@inproceedings{48632,
  abstract     = {{Digital Servitization is one of the significant trends affecting the manufacturing industry. Companies try to tackle challenges regarding their differentiation and profitability using digital services. One specific type of digital services are smart services, which are digital services built on data from smart products. Introducing these kinds of offerings into the portfolio of manufacturing companies is not trivial. Moreover, they require conscious action to align all relevant capabilities to realize the respective business goals. However, what capabilities are generally relevant for smart services remains opaque. We conducted a systematic literature review to identify them and extended the results through an interview study. Our analysis results in 78 capabilities clustered among 12 principles and six dimensions. These results provide significant support for the smart service transformation of manufacturing companies and for structuring the research field of smart services.}},
  author       = {{Koldewey, Christian and Fichtler, Timm and Scholtysik, Michel and Biehler, Jan and Schreiner, Nick and Sommer, Franziska and Schacht, Maximilian and Kaufmann, Jonas and Rabe, Martin and Sedlmeier, Joachim and Dumitrescu, Roman}},
  keywords     = {{Digital Servitization, Transformation, Capabilities, Maturity, Smart Services}},
  location     = {{Hawaii}},
  title        = {{{Exploring Capabilities for the Smart Service Transformation in Manufacturing: Insights from Theory and Practice}}},
  year         = {{2024}},
}

@inproceedings{49354,
  author       = {{Afroze, Lameya and Merkelbach, Silke and von Enzberg, Sebastian and Dumitrescu, Roman}},
  booktitle    = {{ML4CPS 2023}},
  location     = {{Hamburg}},
  title        = {{{Domain Knowledge Injection Guidance for Predictive Maintenance}}},
  year         = {{2024}},
}

@inproceedings{49364,
  author       = {{Scholtysik, Michel and Rohde, Malte and Koldewey, Christian and Dumitrescu, Roman}},
  title        = {{{Business strategy taxonomy and solution patterns for the circular economy}}},
  year         = {{2024}},
}

@book{49504,
  author       = {{Schlieper, Hendrik}},
  publisher    = {{Brill / Fink }},
  title        = {{{Liebestragödie. Genealogien einer französischen Gattung des 17. Jahrhunderts}}},
  year         = {{2024}},
}