[{"publisher":"KoR","date_updated":"2026-04-08T10:02:30Z","date_created":"2026-04-08T10:01:11Z","author":[{"last_name":"Hofmann","full_name":"Hofmann, Philipp","first_name":"Philipp"},{"last_name":"Sievers","full_name":"Sievers, Sönke","id":"46447","first_name":"Sönke"},{"first_name":"Reeyarn","last_name":"Li","full_name":"Li, Reeyarn","id":"102450"}],"volume":"Heft 7-8/2025","title":"ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen","doi":"KORKOR1476665","publication_status":"published","publication_identifier":{"unknown":["1617-8084"]},"year":"2025","citation":{"chicago":"Hofmann, Philipp, Sönke Sievers, and Reeyarn Li. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. Vol. Heft 7-8/2025. KoR, 2025. <a href=\"https://doi.org/KORKOR1476665\">https://doi.org/KORKOR1476665</a>.","ieee":"P. Hofmann, S. Sievers, and R. Li, <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>, vol. Heft 7-8/2025. KoR, 2025, pp. 251–258.","ama":"Hofmann P, Sievers S, Li R. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. Vol Heft 7-8/2025. KoR; 2025:251-258. doi:<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>","bibtex":"@book{Hofmann_Sievers_Li_2025, title={ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen}, volume={Heft 7-8/2025}, DOI={<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>}, publisher={KoR}, author={Hofmann, Philipp and Sievers, Sönke and Li, Reeyarn}, year={2025}, pages={251–258} }","short":"P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen, KoR, 2025.","mla":"Hofmann, Philipp, et al. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. KoR, 2025, pp. 251–58, doi:<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>.","apa":"Hofmann, P., Sievers, S., &#38; Li, R. (2025). <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen: Vol. Heft 7-8/2025</i> (pp. 251–258). KoR. <a href=\"https://doi.org/KORKOR1476665\">https://doi.org/KORKOR1476665</a>"},"page":"251-258","_id":"65379","user_id":"115848","department":[{"_id":"186"},{"_id":"275"}],"language":[{"iso":"ger"}],"type":"working_paper","abstract":[{"lang":"ger","text":"Diese Studie analysiert die ESEF-Berichterstattung in Deutschland seit der Einführung der iXBRL-basierten Berichtspflicht durch die ESMA im Jahr 2020. Anhand einer Stichprobe von 610 kapitalmarktorientierten Unternehmen der Frankfurter Börse im Zeitraum 2020-2023 wird gezeigt, dass 60,5% der Jahresabschlüsse die ESEF-Anforderungen vollständig erfüllen. Größere Unternehmen haben höhere Konformitätsraten als FSE-Scale und ausländische Unternehmen. Die Untersuchung der Taxonomie-Erweiterungen verdeutlicht, dass größere Unternehmen eher Erweiterungs-Tags nutzen, was mit Theorien freiwilliger Offenlegung übereinstimmt. Die verpflichtende Einführung des Anhang-Taggings im Jahr 2022 führte zu einer erhöhten Tagging-Granularität und verbesserter Offenlegungsqualität. Die Ergebnisse verdeutlichen Herausforderungen bei der ESEF-Umsetzung, wie Zugangsbarrieren und inkonsistente Durchsetzung, und geben Einblicke in unternehmensspezifische Offenlegungspraktiken im Kontext strukturierter Berichterstattung."}],"status":"public"},{"volume":44,"date_created":"2026-04-08T07:41:23Z","author":[{"first_name":"Tessa-Marie","last_name":"Menzel","id":"126475","full_name":"Menzel, Tessa-Marie"}],"date_updated":"2026-04-08T11:27:35Z","oa":"1","doi":"doi.org/10.2378/fi2025.art15d","main_file_link":[{"url":"https://reinhardt-journals.de/xibrary/media/D722589AF5AA43E22F30C577350F70D1/1_044_2025_3_0005_11859.pdf","open_access":"1"}],"title":"#frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck und Vermarktung","issue":"3","quality_controlled":"1","page":"141–144","intvolume":"        44","citation":{"ama":"Menzel T-M. #frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck und Vermarktung. <i>Frühförderung interdiszipliniär</i>. 2025;44(3):141–144. doi:<a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">doi.org/10.2378/fi2025.art15d</a>","chicago":"Menzel, Tessa-Marie. “#frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck Und Vermarktung.” <i>Frühförderung Interdiszipliniär</i> 44, no. 3 (2025): 141–144. <a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">https://doi.org/doi.org/10.2378/fi2025.art15d</a>.","ieee":"T.-M. Menzel, “#frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck und Vermarktung,” <i>Frühförderung interdiszipliniär</i>, vol. 44, no. 3, pp. 141–144, 2025, doi: <a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">doi.org/10.2378/fi2025.art15d</a>.","bibtex":"@article{Menzel_2025, title={#frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck und Vermarktung}, volume={44}, DOI={<a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">doi.org/10.2378/fi2025.art15d</a>}, number={3}, journal={Frühförderung interdiszipliniär}, author={Menzel, Tessa-Marie}, year={2025}, pages={141–144} }","mla":"Menzel, Tessa-Marie. “#frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck Und Vermarktung.” <i>Frühförderung Interdiszipliniär</i>, vol. 44, no. 3, 2025, pp. 141–144, doi:<a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">doi.org/10.2378/fi2025.art15d</a>.","short":"T.-M. Menzel, Frühförderung Interdiszipliniär 44 (2025) 141–144.","apa":"Menzel, T.-M. (2025). #frühförderung in Sozialen Medien – Zwischen Aufklärung, Empowerment, Optimierungsdruck und Vermarktung. <i>Frühförderung Interdiszipliniär</i>, <i>44</i>(3), 141–144. <a href=\"https://doi.org/doi.org/10.2378/fi2025.art15d\">https://doi.org/doi.org/10.2378/fi2025.art15d</a>"},"year":"2025","user_id":"126475","_id":"65367","extern":"1","language":[{"iso":"eng"}],"publication":"Frühförderung interdiszipliniär","type":"journal_article","status":"public"},{"status":"public","type":"journal_article","publication":"The Accounting Review","language":[{"iso":"eng"}],"user_id":"74000","department":[{"_id":"187"}],"_id":"56641","citation":{"ieee":"M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency,” <i>The Accounting Review</i>, vol. 100, no. 2, pp. 71–102, 2025, doi: <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","chicago":"Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i> 100, no. 2 (2025): 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>.","bibtex":"@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, volume={100}, DOI={<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>}, number={2}, journal={The Accounting Review}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025}, pages={71–102} }","short":"M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.","mla":"Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i>, vol. 100, no. 2, 2025, pp. 71–102, doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","apa":"Diller, M., Lorenz, J., Schneider, G., &#38; Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>, <i>100</i>(2), 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>","ama":"Diller M, Lorenz J, Schneider G, Sureth-Sloane C. Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>. 2025;100(2):71-102. doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>"},"intvolume":"       100","page":"71 - 102","year":"2025","issue":"2","quality_controlled":"1","main_file_link":[{"open_access":"1","url":"https://doi.org/10.2308/TAR-2021-0477"}],"doi":"10.2308/TAR- 2021-0477","title":"Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency","date_created":"2024-10-16T09:09:05Z","author":[{"full_name":"Diller, Markus","last_name":"Diller","first_name":"Markus"},{"last_name":"Lorenz","full_name":"Lorenz, Johannes","first_name":"Johannes"},{"last_name":"Schneider","full_name":"Schneider, Georg","first_name":"Georg"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"volume":100,"oa":"1","date_updated":"2026-04-09T07:35:36Z"},{"publication":"Steuer und Wirtschaft, Sonderheft NeSt","type":"journal_article","status":"public","_id":"63580","department":[{"_id":"187"}],"user_id":"74000","language":[{"iso":"eng"}],"quality_controlled":"1","issue":"3","year":"2025","page":"26-44","intvolume":"       102","citation":{"chicago":"Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft, Sonderheft NeSt</i> 102, no. 3 (2025): 26–44.","ieee":"D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, “Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen,” <i>Steuer und Wirtschaft, Sonderheft NeSt</i>, vol. 102, no. 3, pp. 26–44, 2025.","ama":"Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer und Wirtschaft, Sonderheft NeSt</i>. 2025;102(3):26-44.","apa":"Dyck, D., Hechtner, F., Maiterth, R., &#38; Sureth-Sloane, C. (2025). Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer Und Wirtschaft, Sonderheft NeSt</i>, <i>102</i>(3), 26–44.","short":"D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft, Sonderheft NeSt 102 (2025) 26–44.","bibtex":"@article{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, title={Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}, volume={102}, number={3}, journal={Steuer und Wirtschaft, Sonderheft NeSt}, author={Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, pages={26–44} }","mla":"Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft, Sonderheft NeSt</i>, vol. 102, no. 3, 2025, pp. 26–44."},"date_updated":"2026-04-09T07:35:21Z","volume":102,"author":[{"first_name":"Daniel","id":"83379","full_name":"Dyck, Daniel","last_name":"Dyck"},{"first_name":"Frank","last_name":"Hechtner","full_name":"Hechtner, Frank"},{"last_name":"Maiterth","full_name":"Maiterth, Ralf","first_name":"Ralf"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"date_created":"2026-01-13T08:48:23Z","title":"Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen"},{"quality_controlled":"1","year":"2025","citation":{"ama":"Chen A, Hieber P, Sureth-Sloane C. How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. <i>International Tax and Public Finance</i>. Published online 2025. doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>","chicago":"Chen, An, Peter Hieber, and Caren Sureth-Sloane. “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” <i>International Tax and Public Finance</i>, 2025. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>.","ieee":"A. Chen, P. Hieber, and C. Sureth-Sloane, “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty,” <i>International Tax and Public Finance</i>, 2025, doi: <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>.","apa":"Chen, A., Hieber, P., &#38; Sureth-Sloane, C. (2025). How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. <i>International Tax and Public Finance</i>. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>","bibtex":"@article{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}, DOI={<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>}, journal={International Tax and Public Finance}, author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2025} }","mla":"Chen, An, et al. “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” <i>International Tax and Public Finance</i>, 2025, doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>.","short":"A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance (2025)."},"date_updated":"2026-04-09T07:35:12Z","author":[{"first_name":"An","last_name":"Chen","full_name":"Chen, An"},{"first_name":"Peter","full_name":"Hieber, Peter","last_name":"Hieber"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"date_created":"2026-01-13T08:41:48Z","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","type":"journal_article","publication":"International Tax and Public Finance","status":"public","_id":"63579","user_id":"74000","department":[{"_id":"187"}],"language":[{"iso":"eng"}]},{"type":"journal_article","publication":"World Tax Journal","status":"public","user_id":"74000","department":[{"_id":"187"}],"_id":"58500","language":[{"iso":"eng"}],"issue":"1","quality_controlled":"1","citation":{"apa":"Schanz, D., Siegel, F., &#38; Sureth-Sloane, C. (2025). Anti-Tax Avoidance Rules and Tax Complexity. <i>World Tax Journal</i>, <i>17</i>(1), 1–23.","bibtex":"@article{Schanz_Siegel_Sureth-Sloane_2025, title={Anti-Tax Avoidance Rules and Tax Complexity}, volume={17}, number={1}, journal={World Tax Journal}, author={Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2025}, pages={1–23} }","short":"D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.","mla":"Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” <i>World Tax Journal</i>, vol. 17, no. 1, 2025, pp. 1–23.","chicago":"Schanz, Deborah, Felix Siegel, and Caren Sureth-Sloane. “Anti-Tax Avoidance Rules and Tax Complexity.” <i>World Tax Journal</i> 17, no. 1 (2025): 1–23.","ieee":"D. Schanz, F. Siegel, and C. Sureth-Sloane, “Anti-Tax Avoidance Rules and Tax Complexity,” <i>World Tax Journal</i>, vol. 17, no. 1, pp. 1–23, 2025.","ama":"Schanz D, Siegel F, Sureth-Sloane C. Anti-Tax Avoidance Rules and Tax Complexity. <i>World Tax Journal</i>. 2025;17(1):1-23."},"intvolume":"        17","page":"1 - 23","year":"2025","date_created":"2025-02-04T07:59:21Z","author":[{"first_name":"Deborah","last_name":"Schanz","full_name":"Schanz, Deborah"},{"first_name":"Felix","last_name":"Siegel","full_name":"Siegel, Felix"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"volume":17,"date_updated":"2026-04-09T07:34:57Z","main_file_link":[{"url":"https://doi.org/10.59403/29r4aza"}],"title":"Anti-Tax Avoidance Rules and Tax Complexity"},{"title":"Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien","date_updated":"2026-04-09T07:35:42Z","volume":102,"date_created":"2024-10-10T09:27:31Z","author":[{"first_name":"Ralf","full_name":"Maiterth, Ralf","last_name":"Maiterth"},{"last_name":"Piper","id":"49955","full_name":"Piper, Yuri","first_name":"Yuri"},{"full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren"}],"year":"2025","intvolume":"       102","page":"67 - 81","citation":{"mla":"Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” <i>Steuer und Wirtschaft</i>, vol. 102, no. 1, 2025, pp. 67–81.","bibtex":"@article{Maiterth_Piper_Sureth-Sloane_2025, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, volume={102}, number={1}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2025}, pages={67–81} }","short":"R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.","apa":"Maiterth, R., Piper, Y., &#38; Sureth-Sloane, C. (2025). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. <i>Steuer und Wirtschaft</i>, <i>102</i>(1), 67–81.","chicago":"Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” <i>Steuer und Wirtschaft</i> 102, no. 1 (2025): 67–81.","ieee":"R. Maiterth, Y. Piper, and C. Sureth-Sloane, “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien,” <i>Steuer und Wirtschaft</i>, vol. 102, no. 1, pp. 67–81, 2025.","ama":"Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. <i>Steuer und Wirtschaft</i>. 2025;102(1):67-81."},"quality_controlled":"1","issue":"1","language":[{"iso":"ger"}],"_id":"56482","department":[{"_id":"187"}],"user_id":"74000","abstract":[{"text":"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\r\nergibt 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\r\nin politischen Diskussionen über die Wiedereinführung einer Vermögensteuer berücksichtigt werden.","lang":"ger"}],"status":"public","publication":"Steuer und Wirtschaft","type":"journal_article"},{"year":"2025","page":"1-31","citation":{"apa":"Schönhärl, K., &#38; Sureth-Sloane, C. (2025). Steuern und Steuergerechtigkeit – Ein Gespräch. <i>Ethik und Gesellschaft</i>, <i>19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben</i>, 1–31. <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">https://doi.org/10.18156/eug-2-2025-art-2.</a>","bibtex":"@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit – Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>}, journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane, Caren}, year={2025}, pages={1–31} }","short":"K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.","mla":"Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” <i>Ethik und Gesellschaft</i>, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, 2025, pp. 1–31, doi:<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>","ama":"Schönhärl K, Sureth-Sloane C. 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Ökologie und Erziehungswissenschaft der Kommission Bildung für nachhaltige Entwicklung der DGfE. Verlag Barbara Budrich; 2025:109-124. doi:<a href=\"https://doi.org/10.3224/84743144\">10.3224/84743144</a>"},"year":"2025","author":[{"last_name":"Asiimwe","full_name":"Asiimwe, Henry","first_name":"Henry"},{"first_name":"Christine","last_name":"Freitag","full_name":"Freitag, Christine","id":"20560"},{"full_name":"Mangeni, Teddy ","last_name":"Mangeni","first_name":"Teddy "}],"date_created":"2025-08-07T08:36:33Z","publisher":"Verlag Barbara Budrich","date_updated":"2026-04-14T09:13:37Z","doi":"10.3224/84743144","title":"Education as negotiation? 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Published online 2025.","chicago":"Pilz, Franziska. “Rezension zu: Bräuer, Benjamin: Historische Orientierungsgelegenheiten. Wie Irritationen historisches Denken anregen. Stuttgart 2024.” H-Soz-Kult, 2025.","ieee":"F. Pilz, “Rezension zu: Bräuer, Benjamin: Historische Orientierungsgelegenheiten. Wie Irritationen historisches Denken anregen. Stuttgart 2024.” H-Soz-Kult, 2025.","short":"F. Pilz, (2025).","bibtex":"@article{Pilz_2025, title={Rezension zu: Bräuer, Benjamin: Historische Orientierungsgelegenheiten. Wie Irritationen historisches Denken anregen. Stuttgart 2024}, publisher={H-Soz-Kult}, author={Pilz, Franziska}, year={2025} }","mla":"Pilz, Franziska. <i>Rezension zu: Bräuer, Benjamin: Historische Orientierungsgelegenheiten. Wie Irritationen historisches Denken anregen. Stuttgart 2024</i>. H-Soz-Kult, 2025.","apa":"Pilz, F. (2025). <i>Rezension zu: Bräuer, Benjamin: Historische Orientierungsgelegenheiten. Wie Irritationen historisches Denken anregen. Stuttgart 2024</i>. H-Soz-Kult."},"status":"public","year":"2025","type":"review","related_material":{"link":[{"relation":"confirmation","url":"https://www.hsozkult.de/publicationreview/id/reb-153824"}]},"main_file_link":[{"url":"https://www.hsozkult.de/publicationreview/id/reb-153824"}],"language":[{"iso":"ger"}],"title":"Rezension zu: Bräuer, Benjamin: Historische Orientierungsgelegenheiten. Wie Irritationen historisches Denken anregen. Stuttgart 2024","date_created":"2026-04-14T11:07:01Z","user_id":"45836","author":[{"last_name":"Pilz","id":"45836","full_name":"Pilz, Franziska","first_name":"Franziska"}],"date_updated":"2026-04-14T11:08:33Z","publisher":"H-Soz-Kult","publication_date":"29.10.2025","_id":"65433"},{"language":[{"iso":"eng"}],"_id":"65414","department":[{"_id":"5"},{"_id":"890"}],"user_id":"94540","status":"public","publication":"15. World Congress on Brain Injury, Montreal, Canada","type":"conference","title":"Co-CALIBRATE: An Evidence-Based Framework For The Cultural Adaptation of Brain Injury Intervention Tools With Stakeholder Engagement","conference":{"name":"15. World Congress on Brain Injury","location":"Montreal, Canada"},"date_updated":"2026-04-15T09:59:36Z","author":[{"full_name":"Quinting, J.","last_name":"Quinting","first_name":"J."},{"first_name":"P.","last_name":"Avramovic","full_name":"Avramovic, P."},{"last_name":"Brassel","full_name":"Brassel, S.","first_name":"S."},{"last_name":"Brunner","full_name":"Brunner, M. ","first_name":"M. "},{"first_name":"Kristina","full_name":"Jonas, Kristina","id":"94540","orcid":"0000-0002-1067-9139","last_name":"Jonas"},{"first_name":"R.","last_name":"Rietdijk","full_name":"Rietdijk, R."},{"last_name":"Rubi-Fessen","full_name":"Rubi-Fessen, I.","first_name":"I."},{"first_name":"P. ","last_name":"Stenneken","full_name":"Stenneken, P. "},{"first_name":"L.","full_name":"Togher, L.","last_name":"Togher"}],"date_created":"2026-04-13T13:17:04Z","year":"2025","citation":{"short":"J. Quinting, P. Avramovic, S. Brassel, M. Brunner, K. Jonas, R. Rietdijk, I. Rubi-Fessen, P. Stenneken, L. Togher, in: 15. World Congress on Brain Injury, Montreal, Canada, 2025.","mla":"Quinting, J., et al. “Co-CALIBRATE: An Evidence-Based Framework For The Cultural Adaptation of Brain Injury Intervention Tools With Stakeholder Engagement.” <i>15. World Congress on Brain Injury, Montreal, Canada</i>, 2025.","bibtex":"@inproceedings{Quinting_Avramovic_Brassel_Brunner_Jonas_Rietdijk_Rubi-Fessen_Stenneken_Togher_2025, title={Co-CALIBRATE: An Evidence-Based Framework For The Cultural Adaptation of Brain Injury Intervention Tools With Stakeholder Engagement}, booktitle={15. World Congress on Brain Injury, Montreal, Canada}, 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.}, year={2025} }","apa":"Quinting, J., Avramovic, P., Brassel, S., Brunner, M., Jonas, K., Rietdijk, R., Rubi-Fessen, I., Stenneken, P., &#38; Togher, L. (2025). Co-CALIBRATE: An Evidence-Based Framework For The Cultural Adaptation of Brain Injury Intervention Tools With Stakeholder Engagement. <i>15. World Congress on Brain Injury, Montreal, Canada</i>. 15. World Congress on Brain Injury, Montreal, Canada.","ama":"Quinting J, Avramovic P, Brassel S, et al. Co-CALIBRATE: An Evidence-Based Framework For The Cultural Adaptation of Brain Injury Intervention Tools With Stakeholder Engagement. In: <i>15. World Congress on Brain Injury, Montreal, Canada</i>. ; 2025.","chicago":"Quinting, J., P. Avramovic, S. Brassel, M.  Brunner, Kristina Jonas, R. Rietdijk, I. Rubi-Fessen, P.  Stenneken, and L. Togher. “Co-CALIBRATE: An Evidence-Based Framework For The Cultural Adaptation of Brain Injury Intervention Tools With Stakeholder Engagement.” In <i>15. World Congress on Brain Injury, Montreal, Canada</i>, 2025.","ieee":"J. Quinting <i>et al.</i>, “Co-CALIBRATE: An Evidence-Based Framework For The Cultural Adaptation of Brain Injury Intervention Tools With Stakeholder Engagement,” presented at the 15. World Congress on Brain Injury, Montreal, Canada, 2025."}},{"publication_status":"published","year":"2025","citation":{"ieee":"D. Daniel-Söltenfuß, “Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET,” <i>BWP@: Berufs- und Wirtschaftspädagogik - online</i>, vol. 49, pp. 1–26, 2025.","chicago":"Daniel-Söltenfuß, Desiree. “Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET.” <i>BWP@: Berufs- und Wirtschaftspädagogik - online</i> 49 (2025): 1–26.","mla":"Daniel-Söltenfuß, Desiree. “Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET.” <i>BWP@: Berufs- und Wirtschaftspädagogik - online</i>, vol. 49, 2025, pp. 1–26.","bibtex":"@article{Daniel-Söltenfuß_2025, title={Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET}, volume={49}, journal={BWP@: Berufs- und Wirtschaftspädagogik - online}, author={Daniel-Söltenfuß, Desiree}, year={2025}, pages={1–26} }","short":"D. Daniel-Söltenfuß, BWP@: Berufs- und Wirtschaftspädagogik - online 49 (2025) 1–26.","ama":"Daniel-Söltenfuß D. Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET. <i>BWP@: Berufs- und Wirtschaftspädagogik - online</i>. 2025;49:1-26.","apa":"Daniel-Söltenfuß, D. (2025). Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET. <i>BWP@: Berufs- und Wirtschaftspädagogik - online</i>, <i>49</i>, 1–26."},"intvolume":"        49","page":"1-26","oa":"1","date_updated":"2026-04-15T12:15:16Z","author":[{"first_name":"Desiree","id":"10186","full_name":"Daniel-Söltenfuß, Desiree","last_name":"Daniel-Söltenfuß"}],"date_created":"2026-04-15T12:13:50Z","volume":49,"title":"Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET","main_file_link":[{"open_access":"1","url":"https://www.bwpat.de/ausgabe/49/daniel-soeltenfuss"}],"type":"journal_article","publication":"BWP@: Berufs- und Wirtschaftspädagogik - online","status":"public","_id":"65447","user_id":"10186","department":[{"_id":"208"}],"language":[{"iso":"ger"}]},{"year":"2025","quality_controlled":"1","title":"Intrinsic lubrication: A new approach in the context of the deep drawing process","publisher":"Materials Research Forum LLC","date_created":"2025-05-14T08:53:41Z","abstract":[{"text":"<jats:p>Abstract. This study presents intrinsic lubrication as a novel approach to deep drawing processes, using additively manufactured, lubricant-permeable tools to minimize lubricant consumption and improve efficiency. Two systems were evaluated: a passive system based on capillary action and gravity, and an active system using pumped delivery for precise, on-demand application. Experimental tests were conducted on micro-bores (0.2-0.5 mm) to demonstrate their suitability for lubricant transport. Smaller bores have excellent capillary action but are prone to clogging, while larger bores offer higher permeability. The passive system is resource-efficient but requires adjustments to counteract gravitational asymmetry. The active system provides consistent lubricant distribution but is more complex. These findings provide a basis for optimizing intrinsic lubrication systems.</jats:p>","lang":"eng"}],"publication":"Materials Research Proceedings","language":[{"iso":"eng"}],"citation":{"apa":"Cakici, E., &#38; Homberg, W. (2025). Intrinsic lubrication: A new approach in the context of the deep drawing process. <i>Materials Research Proceedings</i>, <i>54</i>. <a href=\"https://doi.org/10.21741/9781644903599-122\">https://doi.org/10.21741/9781644903599-122</a>","bibtex":"@inproceedings{Cakici_Homberg_2025, title={Intrinsic lubrication: A new approach in the context of the deep drawing process}, volume={54}, DOI={<a href=\"https://doi.org/10.21741/9781644903599-122\">10.21741/9781644903599-122</a>}, booktitle={Materials Research Proceedings}, publisher={Materials Research Forum LLC}, author={Cakici, Ermir and Homberg, Werner}, year={2025} }","short":"E. Cakici, W. Homberg, in: Materials Research Proceedings, Materials Research Forum LLC, 2025.","mla":"Cakici, Ermir, and Werner Homberg. “Intrinsic Lubrication: A New Approach in the Context of the Deep Drawing Process.” <i>Materials Research Proceedings</i>, vol. 54, Materials Research Forum LLC, 2025, doi:<a href=\"https://doi.org/10.21741/9781644903599-122\">10.21741/9781644903599-122</a>.","ieee":"E. Cakici and W. Homberg, “Intrinsic lubrication: A new approach in the context of the deep drawing process,” in <i>Materials Research Proceedings</i>, Paestum, Italien, 2025, vol. 54, doi: <a href=\"https://doi.org/10.21741/9781644903599-122\">10.21741/9781644903599-122</a>.","chicago":"Cakici, Ermir, and Werner Homberg. “Intrinsic Lubrication: A New Approach in the Context of the Deep Drawing Process.” In <i>Materials Research Proceedings</i>, Vol. 54. Materials Research Forum LLC, 2025. <a href=\"https://doi.org/10.21741/9781644903599-122\">https://doi.org/10.21741/9781644903599-122</a>.","ama":"Cakici E, Homberg W. Intrinsic lubrication: A new approach in the context of the deep drawing process. In: <i>Materials Research Proceedings</i>. Vol 54. Materials Research Forum LLC; 2025. doi:<a href=\"https://doi.org/10.21741/9781644903599-122\">10.21741/9781644903599-122</a>"},"intvolume":"        54","publication_status":"published","publication_identifier":{"issn":["2474-395X"]},"main_file_link":[{"url":"https://mrforum.com/product/9781644903599-122/"}],"conference":{"name":"The 28th International ESAFORM Conference on Material Forming - ESAFORM 2025","start_date":"2025-05-07","end_date":"2025-05-09","location":"Paestum, Italien"},"doi":"10.21741/9781644903599-122","date_updated":"2026-04-16T08:33:32Z","author":[{"first_name":"Ermir","full_name":"Cakici, Ermir","id":"79551","last_name":"Cakici"},{"first_name":"Werner","id":"233","full_name":"Homberg, Werner","last_name":"Homberg"}],"volume":54,"status":"public","type":"conference","_id":"59894","user_id":"79551","department":[{"_id":"156"},{"_id":"321"}]},{"year":"2025","quality_controlled":"1","edition":"1","title":"Islamic Principles of Tolerance and Its Relevance for an Islamic Religious Pedagogy -Teaching ›Tolerance‹ in a Contemporary Islamic Education Context: Observations on Semantical Differentiations of Terms and Meanings","publisher":"Nomos","date_created":"2026-02-18T18:15:01Z","publication":"Islamic Theological and Pedagogical Approaches to Religious Education. Interdisciplinary Perspectives on Contemporary Challenges","keyword":["Tolerance","Islamic Tradition"],"language":[{"iso":"eng"}],"place":"Baden-Baden","page":"263-278","intvolume":"         1","citation":{"apa":"Kokew, S. M. (2025). Islamic Principles of Tolerance and Its Relevance for an Islamic Religious Pedagogy -Teaching ›Tolerance‹ in a Contemporary Islamic Education Context: Observations on Semantical Differentiations of Terms and Meanings. In U. Karagedik, S. Yağdı, &#38; I. Kocyigit (Eds.), <i>Islamic Theological and Pedagogical Approaches to Religious Education. Interdisciplinary Perspectives on Contemporary Challenges</i> (1st ed., Vol. 1, pp. 263–278). Nomos.","mla":"Kokew, Stephan Matthias. “Islamic Principles of Tolerance and Its Relevance for an Islamic Religious Pedagogy -Teaching ›Tolerance‹ in a Contemporary Islamic Education Context: Observations on Semantical Differentiations of Terms and Meanings.” <i>Islamic Theological and Pedagogical Approaches to Religious Education. Interdisciplinary Perspectives on Contemporary Challenges</i>, edited by Ulvi Karagedik et al., 1st ed., vol. 1, Nomos, 2025, pp. 263–78.","short":"S.M. Kokew, in: U. Karagedik, S. Yağdı, I. Kocyigit (Eds.), Islamic Theological and Pedagogical Approaches to Religious Education. Interdisciplinary Perspectives on Contemporary Challenges, 1st ed., Nomos, Baden-Baden, 2025, pp. 263–278.","bibtex":"@inbook{Kokew_2025, place={Baden-Baden}, edition={1}, series={Neue Perspektiven in der Islamischen Theologie und Religionspädagogik }, title={Islamic Principles of Tolerance and Its Relevance for an Islamic Religious Pedagogy -Teaching ›Tolerance‹ in a Contemporary Islamic Education Context: Observations on Semantical Differentiations of Terms and Meanings}, volume={1}, booktitle={Islamic Theological and Pedagogical Approaches to Religious Education. Interdisciplinary Perspectives on Contemporary Challenges}, publisher={Nomos}, author={Kokew, Stephan Matthias}, editor={Karagedik, Ulvi and Yağdı, Senol and Kocyigit, Ibrahim}, year={2025}, pages={263–278}, collection={Neue Perspektiven in der Islamischen Theologie und Religionspädagogik } }","ama":"Kokew SM. Islamic Principles of Tolerance and Its Relevance for an Islamic Religious Pedagogy -Teaching ›Tolerance‹ in a Contemporary Islamic Education Context: Observations on Semantical Differentiations of Terms and Meanings. In: Karagedik U, Yağdı S, Kocyigit I, eds. <i>Islamic Theological and Pedagogical Approaches to Religious Education. Interdisciplinary Perspectives on Contemporary Challenges</i>. Vol 1. 1st ed. Neue Perspektiven in der Islamischen Theologie und Religionspädagogik . Nomos; 2025:263-278.","ieee":"S. M. Kokew, “Islamic Principles of Tolerance and Its Relevance for an Islamic Religious Pedagogy -Teaching ›Tolerance‹ in a Contemporary Islamic Education Context: Observations on Semantical Differentiations of Terms and Meanings,” in <i>Islamic Theological and Pedagogical Approaches to Religious Education. Interdisciplinary Perspectives on Contemporary Challenges</i>, 1st ed., vol. 1, U. Karagedik, S. Yağdı, and I. Kocyigit, Eds. Baden-Baden: Nomos, 2025, pp. 263–278.","chicago":"Kokew, Stephan Matthias. “Islamic Principles of Tolerance and Its Relevance for an Islamic Religious Pedagogy -Teaching ›Tolerance‹ in a Contemporary Islamic Education Context: Observations on Semantical Differentiations of Terms and Meanings.” In <i>Islamic Theological and Pedagogical Approaches to Religious Education. Interdisciplinary Perspectives on Contemporary Challenges</i>, edited by Ulvi Karagedik, Senol Yağdı, and Ibrahim Kocyigit, 1st ed., 1:263–78. Neue Perspektiven in Der Islamischen Theologie Und Religionspädagogik . Baden-Baden: Nomos, 2025."},"publication_identifier":{"isbn":[" 978-3-7560-1005-9"]},"publication_status":"published","date_updated":"2026-04-16T10:10:17Z","volume":1,"author":[{"id":"111362","full_name":"Kokew, Stephan Matthias","last_name":"Kokew","orcid":"0009-0005-6980-2727","first_name":"Stephan Matthias"}],"editor":[{"first_name":"Ulvi","last_name":"Karagedik","full_name":"Karagedik, Ulvi"},{"first_name":"Senol","full_name":"Yağdı, Senol","last_name":"Yağdı"},{"first_name":"Ibrahim","full_name":"Kocyigit, Ibrahim","last_name":"Kocyigit"}],"status":"public","type":"book_chapter","_id":"64218","department":[{"_id":"469"}],"series_title":"Neue Perspektiven in der Islamischen Theologie und Religionspädagogik ","user_id":"111362"}]