@article{63579,
  abstract     = {{This study examines the impact of tax certainty through advance tax rulings (ATRs) on firms’ risky investments under cash flow and tax uncertainty. Both firms and governments have expressed growing concern about increasing tax uncertainty, due to frequent tax reforms and the difficulty in applying ambiguous tax laws and anticipating audit outcomes. One remedy is the provision of ATRs, which offer upfront clarification of tax issues to reduce tax uncertainty and increase risk-taking. We analyze how these uncertainties, along with different tax rates, loss offset provisions, and ATR fees affect investment strategies. Our results suggest, first, that ATRs encourage riskier investments, particularly in tax regimes with generous loss offsets. We identify optimal ranges of ATR fees that benefit firms and tax authorities. Second, we show that it may be beneficial to design ATRs with a low or negative fee. Third, our study reveals a U-shaped relationship between firms’ risk aversion and their willingness to pay for tax certainty, with willingness being higher for firms at low or high levels of risk aversion. In contrast, moderately risk-averse firms are only willing to accept low fees. Overall, our results highlight the importance of low-cost tax certainty combined with generous loss offset provisions to encourage risky investments.}},
  author       = {{Chen, An and Hieber, Peter and Sureth-Sloane, Caren}},
  journal      = {{International Tax and Public Finance}},
  number       = {{4}},
  pages        = {{1250--1287}},
  title        = {{{How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}}},
  doi          = {{10.1007/s10797-025-09930-8}},
  volume       = {{33}},
  year         = {{2026}},
}

@inbook{66886,
  author       = {{Schroeter-Wittke, Harald and Kirsner, Inge and Fermor, Gotthard}},
  booktitle    = {{Let's Dance. Tanz als popkulturelles Phänomen}},
  editor       = {{Eggert, Barbara M. and Kirsner, Inge and Möller, Luis}},
  isbn         = {{978-3-658-51999-5}},
  pages        = {{V--VI}},
  title        = {{{Grußwort für den Sammelband Let's dance}}},
  year         = {{2026}},
}

@inbook{66887,
  author       = {{Schroeter-Wittke, Harald}},
  booktitle    = {{Let's Dance. Tanz als popkulturelles Phänomen}},
  isbn         = {{978-3-658-51999-5}},
  pages        = {{3--25}},
  title        = {{{Let's Dance! Aufforderungen zum Tanz im Christentum}}},
  year         = {{2026}},
}

@article{66914,
  author       = {{Alba, Joan and Ares, Laura and Sperling, Jan and Pinske, Julien}},
  issn         = {{2470-0045}},
  journal      = {{Physical Review E}},
  number       = {{2}},
  publisher    = {{American Physical Society (APS)}},
  title        = {{{Quantifying entanglement in quantum thermodynamics via separability constraints}}},
  doi          = {{10.1103/sjqy-gnvp}},
  volume       = {{114}},
  year         = {{2026}},
}

@inproceedings{66917,
  author       = {{Scholl , Daniel and Vogelsang, Christoph and Meier, Jana and Küth, Simon}},
  location     = {{München}},
  title        = {{{Mehr Tiefe durch Struktur? – Effekte modellbasierter Leitfragen auf die Qualität mündlicher Reflexionen bei (angehenden) Lehrkräften.}}},
  year         = {{2026}},
}

@inbook{66912,
  author       = {{Schäfers, Johannes and Schuba, Kornelia and Temmen, Katrin}},
  booktitle    = {{Außerschulisches Lernen in der naturwissenschaftlichen Bildung}},
  isbn         = {{9783658508630}},
  publisher    = {{Springer Fachmedien Wiesbaden}},
  title        = {{{Retrofitting mit 5G in der SmartFactoryOWL – ein Lernszenario des Fraunhofer IOSB-INA und der Universität Paderborn}}},
  doi          = {{10.1007/978-3-658-50864-7_15}},
  year         = {{2026}},
}

@inproceedings{66919,
  author       = {{Meier, Jana and Vogelsang, Christoph}},
  location     = {{München}},
  title        = {{{Sinnvolle Ergänzung oder bewusster Bruch? – Tätigkeitsfelder und Evaluationsergebnisse zum Berufsfeldpraktikum in der Lehramtsausbildung }}},
  year         = {{2026}},
}

@inproceedings{66918,
  author       = {{Meier, Jana and Homt, Martina}},
  location     = {{München}},
  title        = {{{Brüche in der Professionalisierung von (angehenden) Lehrkräften}}},
  year         = {{2026}},
}

@inbook{66921,
  author       = {{Meier, Jana and Vogelsang, Christoph}},
  booktitle    = {{Handlungsorientierung in der Ausbildung von Lehrkräften und pädagogischen Fachkräften - Konzeptionen und Forschungsperspektiven}},
  editor       = {{Vogelsang, Christoph and Grotegut, Lea and Bruns, Julia and Riese, Josef and Fechner, Sabine}},
  isbn         = {{978-3-8188-0105-2}},
  pages        = {{31--47}},
  publisher    = {{Waxmann}},
  title        = {{{Erfassung der Verbreitung und Akzeptanz simulationsbasierter Lehr- und Prüfungsformate im Lehramtsstudium aus der Perspektive von Lehrenden}}},
  doi          = {{https://doi.org/10.31244/9783818851057}},
  volume       = {{2}},
  year         = {{2026}},
}

@inproceedings{66955,
  author       = {{Lutters, Nicole and Riese, Julia and Boz, Özgün Alkim}},
  booktitle    = {{Book of Full Paper 13th International Conference on Distillation & Absorption}},
  pages        = {{709--714}},
  title        = {{{Electrification of Separation Column with 3D-Printed Ceramic Packings}}},
  doi          = {{10.83455/2026DISTILLATIONADSORPTION}},
  year         = {{2026}},
}

@misc{66949,
  author       = {{Paaßen, Benjamin and Scharlau, Ingrid}},
  publisher    = {{Hochschulforum Digitalisierung}},
  title        = {{{Gesundes Misstrauen gegenüber agentischen KI-Systemen in der Hochschullehre – Ein Diskussionsbeitrag}}},
  year         = {{2026}},
}

@inproceedings{66954,
  author       = {{Hochhaus, Thorben and Riese, Julia and Grünewald, Marcus}},
  booktitle    = {{Book of Full Paper 13th International Conference on Distillation & Absorption}},
  pages        = {{727--732}},
  title        = {{{Screening for Heat Pump Integration Potentials in Chemical Plants}}},
  doi          = {{10.83455/2026DISTILLATIONADSORPTION}},
  year         = {{2026}},
}

@inproceedings{66956,
  author       = {{Riese, Julia}},
  booktitle    = {{Book of Full Paper 13th International Conference on Distillation & Absorption}},
  pages        = {{14--19}},
  title        = {{{Perspectives on Electrification and Flexibility for Distillation and Absorption Processes}}},
  doi          = {{10.83455/2026DISTILLATIONADSORPTION}},
  year         = {{2026}},
}

@inproceedings{66897,
  author       = {{Oles, Leandra Ulrike}},
  location     = {{Paderborn}},
  title        = {{{Tagungsbericht: Let's Play History! Geschichtskultur im Spannungsfeld von Gaming und Content Creation}}},
  year         = {{2026}},
}

@phdthesis{66951,
  author       = {{Jolmes, Maike}},
  title        = {{{Gaining Insights from the Outside: Diaspora Short Stories in the EFL Classroom}}},
  doi          = {{10.17619/UNIPB/1-2678}},
  year         = {{2026}},
}

@article{66888,
  abstract     = {{<jats:p>Die digitale Transformation stellt Schulen vor große Herausforderungen. So weisen bisherige empirische Befunde auf erhebliche digitale Bildungsungleichheiten von Schüler*innen hin. Vor diesem Hintergrund wird die aktuelle soziale Strukturierung der fünf Dimensionen des Digital Divide in Deutschland auf Basis von ICILS 2023 analysiert. Die Ergebnisse verdeutlichen, dass in allen Dimensionen soziale Ungleichheiten bestehen. Schulen sollten diese aktiv adressieren.</jats:p>}},
  author       = {{Niemann, Jan and Eickelmann, Birgit and Drossel, Kerstin and Fliegner, Inessa}},
  issn         = {{0012-0731}},
  journal      = {{DDS – Die Deutsche Schule}},
  number       = {{3}},
  pages        = {{184--197}},
  publisher    = {{Waxmann}},
  title        = {{{Digitale Bildungsungleichheiten in Deutschland. Empirische Befunde zum Digital Divide auf Basis von ICILS 2023}}},
  doi          = {{10.31244/dds.2026.03.02}},
  volume       = {{118}},
  year         = {{2026}},
}

@inbook{47619,
  author       = {{Althoff, Sebastian}},
  booktitle    = {{Walking with the Enemy: The art of subversive mimicry in the post-truth era}},
  editor       = {{Gasparavicius, Gediminas and Toteva, Maia and Williams, Tom}},
  pages        = {{176--192}},
  publisher    = {{Manchester University Press}},
  title        = {{{Walking with Images: Of spider crabs, bot aesthetic, and Hasan Elahi’s Tracking Transience}}},
  doi          = {{https://doi.org/10.7765/9781526169495}},
  year         = {{2026}},
}

@inproceedings{66957,
  author       = {{Hassan Nezhad, Elham and Grabo, Matti and Kirschbaum, Julia and Riese, Julia}},
  title        = {{{A physics-enhanced neural network approach for packed bed latent heat storage systems incorporating hysteresis and subcooling}}},
  doi          = {{SDEWES2026.0119}},
  year         = {{2026}},
}

@misc{65325,
  author       = {{Peckhaus, Volker}},
  booktitle    = {{Neue Deutsche Biographie. NDB-online, veröffentlicht 01.04.2026.}},
  title        = {{{"Gödel, Kurt Friedrich"}}},
  year         = {{2026}},
}

@inproceedings{66958,
  author       = {{Cachin, Christian and Dou, Jinfeng and Scheideler, Christian and Schneider, Philipp}},
  title        = {{{A Lightweight Approach for State Machine Replication}}},
  doi          = {{10.1007/978-3-032-26465-7_8}},
  year         = {{2026}},
}