TY - JOUR AU - Jakob, Eva Alexandra AU - Baum, Matthias AU - Huett, Pascal AU - Kabst, Rüdiger ID - 21213 IS - 3 JF - Organization & Environment TI - The Contextual Role of Regulatory Stakeholder Pressure in Proactive Environmental Strategies: An Empirical Test of Competing Theoretical Perspectives VL - 32 ER - TY - JOUR AU - Pasdzierny, Matthias AU - Röwenstrunk, Daniel AU - Schmidt, Dörte ID - 21244 JF - Die Musikforschung TI - Nationale Forschungsdateninfrastruktur, die Initiative NFDI4Culture und die Musikwissenschaft VL - Heft 3/2019 ER - TY - DATA AU - Altenhöner, Reinhard AU - Bicher, Katrin AU - Bracht, Christian AU - Brand, Ortrun AU - Blümel, Ina AU - Bulle, Klaus AU - Effinger, Maria AU - Hammes, Andrea AU - Hartmann, Thomas AU - Kailus, Angela AU - Kett, Jürgen AU - Pittroff, Sarah AU - Röwenstrunk, Daniel AU - Schelbert, Georg AU - Schmidt, Dörte AU - Schrade, Torsten AU - Simon, Holger AU - Taentzer, Gabriele AU - Veit, Joachim AU - Voß, Franziska AU - Walzel, Annika-Valeska AU - Wiermann, Barbara ID - 21246 TI - Fokusthemen und Aufgabenbereiche für eine Forschungsdateninfrastruktur zu materiellen und immateriellen Kulturgütern. Living Document der NFDI-Initiative NFDI4Culture. ER - TY - JOUR AU - Vogt, Sarah AU - Skjæret-Maroni, Nina AU - Neuhaus, Dorothee AU - Baumeister, Jochen ID - 21261 JF - International Journal of Medical Informatics SN - 1386-5056 TI - Virtual reality interventions for balance prevention and rehabilitation after musculoskeletal lower limb impairments in young up to middle-aged adults: A comprehensive review on used technology, balance outcome measures and observed effects ER - TY - JOUR AU - Mirbabaie, Milad AU - Bunker, D. AU - Stieglitz, S. ID - 21302 JF - Information Systems Frontiers TI - Who Sets the Tone? Determining the Impact of Convergence Behaviour Archetypes in Social Media Crisis Communication ER - TY - JOUR AU - Stieglitz, S. AU - Mirbabaie, Milad AU - Kroll, T. AU - Marx, J. ID - 21303 JF - Internet Research TI - ‘Silence’ as a Strategy during a Corporate Crisis - The Case of Volkswagen’s ‘Dieselgate’ ER - TY - JOUR AU - Mirbabaie, Milad AU - Marx, J. ID - 21304 JF - Behaviour & Information Technology TI - ‘Breaking’ News: Uncovering Sense-Breaking Patterns in Social Media Crisis Communication during the 2017 Manchester Bombing ER - TY - CONF AU - Mirbabaie, Milad AU - Hellmann, M. ID - 21323 T2 - Proceedings of the IFIP 8.2 OASIS Workshop on Post-Digitalization 2019 TI - Challenges and Opportunities of Artificial Intelligence for Incident Management ER - TY - CONF AU - Brünker, F. AU - Deitelhoff, F. AU - Mirbabaie, Milad ID - 21325 T2 - Proceedings of the 30th Australasian Conference on Information Systems TI - Collective Identity Formation on Instagram – Investigating the Social Movement Fridays for Future ER - TY - CONF AU - Mirbabaie, Milad AU - Fromm, J. ID - 21327 T2 - Proceedings of the Twenty-Seventh European Conference on Information Systems TI - Reducing the Cognitive Load of Decision-Makers in Emergency Management through Augmented Reality ER - TY - CONF AU - Kroll, T. AU - Paukstadt, U. AU - Kreidermann, K. AU - Mirbabaie, Milad ID - 21328 T2 - Proceedings of the Twenty-Seventh European Conference on Information Systems TI - Nudging People to save Energy in Smart Homes with Social Norms and Self-Commitment ER - TY - CONF AU - Mirbabaie, Milad AU - Marx, J. AU - Stieglitz, S. ID - 21330 T2 - Proceedings of the 14th International Conference on Wirtschaftsinformatik TI - 'Show Me Your People Skills' - Employing CEO Branding for Corporate Reputation Management in Social Media ER - TY - CONF AU - Fromm, J. AU - Mirbabaie, Milad AU - Stieglitz, S. ID - 21331 T2 - Proceedings of the 14th International Conference on Wirtschaftsinformatik TI - The Potential of Augmented Reality for Improving Occupational First Aid ER - TY - JOUR AU - Grauke, Reni AU - Schepper, Rahel AU - Rabeah, Jabor AU - Schoch, Roland AU - Bentrup, Ursula AU - Bauer, Matthias AU - Brückner, Angelika ID - 21364 JF - ChemCatChem SN - 1867-3880 TI - Impact of Al Activators on Structure and Catalytic Performance of Cr Catalysts in Homogeneous Ethylene Oligomerization – A Multitechnique in situ/operando Study ER - TY - GEN AU - Protte, Marius ID - 21371 TI - The effect of organizational support on whistleblowing behavior - An experimental analysis ER - TY - JOUR AB - There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a strategic interaction between all taxpayers: the more taxpayers optimize, the lower the optimization result as a consequence of the government tightening the tax law. The more taxpayers evade, the higher the risk of detection because of the tax agencies increasing the audit probability. It emerges that, in equilibrium, the population shares of optimizers and evaders are not interdependent; rather, they both increase to the detriment of the share of non-optimizing taxpayers. If the government reacts to changed optimization behavior with too large a delay, an equilibrium tax law cannot be reached. Tax codes should be updated rapidly in order to avoid a permanent change of the tax law, which is costly both for the legislator and the taxpayers facing legal uncertainty. AU - Lorenz, Johannes ID - 21424 JF - Journal of Evolutionary Economics TI - Population Dynamics of Tax Avoidance with Crowding Effects VL - 29 ER - TY - JOUR AU - Kittl, Maximilian AU - Lorenz, Johannes ID - 21425 IS - 18 JF - Deutsches Steuerrecht TI - Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel VL - 57 ER - TY - CHAP AB - This chapter examines the drivers of corporate income tax complexity for multinational corporations in South Africa. Based on unique data from a global survey of tax consultants which was conducted in 2016 by Hoppe et al, novel insights can be provided into the complexity of the South African tax system. The data enable a comparison of South Africa with the global mean of tax complexity, as well as with its major trade and investment partners. It is further possible to distinguish between different areas of tax complexity, ie, tax code complexity (complexity inherent in the different regulations of the tax code) and tax framework complexity (complexity that arises from the features and processes of a tax system). Frequent changes in tax regulations, ambiguity and interpretation, as well as record-keeping, are found to be the most important complexity drivers in the tax code of South Africa. The analysis further highlights that anti-avoidance provisions, such as transfer pricing and controlled foreign corporation rules, are perceived as most complex. With respect to tax framework complexity, the poor disclosure of audit selection criteria, the lack of experience or technical skills of tax officers in the audit process and problems associated with tax refunds appear to be serious concerns. Even though South Africa’s overall tax system complexity does not seem to differ very much from other related countries, a closer look into the details reveals a number of future challenges. AU - Hoppe, Thomas AU - Safaei, Reyhaneh AU - Singleton, Amanda AU - Sureth-Sloane, Caren ED - Evans, Chris ED - Franzsen, Riël ED - Stack, Elizabeth ID - 21426 SN - 978-1-920538-96-5 T2 - Tax Simplification - An African Perspective TI - Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey ER - TY - JOUR AB - Under the German Inheritance Tax and Gift Tax Act, the transfer of business assets can be exempted from taxation up to 100%. However, this exemption depends on the evolution of the company’s payroll, which is highly uncertain. We model the uncertain nature of payroll evolution using a Geometric Brownian motion. We obtain closed-form solutions for the expected effective exemption and for the expected effective tax rate. We find that the uncertainty effect is most pronounced for moderate negative and positive growth rates. Furthermore, higher uncertainty reduces the value of the effective tax exemption. Also, we find that the (partially progressive) German inheritance tax function by trend promotes standard exemption. The results enable tax planners to make an optimal choice between standard or full exemption and allow for calculating the expected tax burden. AU - Diller, Markus AU - Späth, Thomas AU - Lorenz, Johannes ID - 21427 IS - 5 JF - Journal of Business Economics TI - Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption VL - 89 ER - TY - JOUR AB - Current challenges in the automotive industry are the reduction of fuel consumption and the CO2 emissions of future car generations. These aims can be achieved by reducing the weight of the car, which further improves the driving dynamics. In most currently mass-produced cars, the body accounts for one of the largest parts by weight, and hence designing a lightweight car body assumes great importance for reducing fuel consumption and CO2 emissions. Extremely lightweight designs can be achieved by using purely composite materials, which are very light but also highly cost intensive and not yet suitable for large scale production due to the necessity of manual processing. A promising approach for the automated, large-scale production of lightweight car structures with a high stiffness to weight ratio is the combination of high strength steel alloys and CFRP prepregs in a special hybrid material/fiber metal laminate (FML) – which can be further processed by forming technologies such as deep drawing. In current research work at the Chair of Forming and Machining Technology (LUF) at the University of Paderborn, innovative manufacturing processes are being developed for the production of high strength automotive structural components made of fiber metal laminates. This paper presents the results of technological and numerical research that is currently being performed at the LUF into the forming of hybrid fiber metal laminates. This paper focuses on the results of basic research and the individual measures (tool, process and material design) necessary for achieving the desired part quality. AU - Heggemann, Thomas AU - Homberg, Werner ID - 21443 JF - Composite Structures SN - 0263-8223 TI - Deep drawing of fiber metal laminates for automotive lightweight structures ER -