---
_id: '65295'
author:
- first_name: Kerstin
  full_name: Droß-Krüpe, Kerstin
  id: '125711'
  last_name: Droß-Krüpe
citation:
  ama: 'Droß-Krüpe K. Changing Identities at the Turn of the Common Era: The Case
    of Semiramis. <i>Studia Orientalia Electronica</i>. 2023;11/2(Special Issue „Mesopotamian
    Identities in the Last Centuries of Cuneiform Writing“):116-129.'
  apa: 'Droß-Krüpe, K. (2023). Changing Identities at the Turn of the Common Era:
    The Case of Semiramis. <i>Studia Orientalia Electronica</i>, <i>11/2</i>(Special
    Issue „Mesopotamian Identities in the Last Centuries of Cuneiform Writing“), 116–129.'
  bibtex: '@article{Droß-Krüpe_2023, title={Changing Identities at the Turn of the
    Common Era: The Case of Semiramis}, volume={11/2}, number={Special Issue „Mesopotamian
    Identities in the Last Centuries of Cuneiform Writing“}, journal={Studia Orientalia
    Electronica}, author={Droß-Krüpe, Kerstin}, year={2023}, pages={116–129} }'
  chicago: 'Droß-Krüpe, Kerstin. “Changing Identities at the Turn of the Common Era:
    The Case of Semiramis.” <i>Studia Orientalia Electronica</i> 11/2, no. Special
    Issue „Mesopotamian Identities in the Last Centuries of Cuneiform Writing“ (2023):
    116–29.'
  ieee: 'K. Droß-Krüpe, “Changing Identities at the Turn of the Common Era: The Case
    of Semiramis,” <i>Studia Orientalia Electronica</i>, vol. 11/2, no. Special Issue
    „Mesopotamian Identities in the Last Centuries of Cuneiform Writing“, pp. 116–129,
    2023.'
  mla: 'Droß-Krüpe, Kerstin. “Changing Identities at the Turn of the Common Era: The
    Case of Semiramis.” <i>Studia Orientalia Electronica</i>, vol. 11/2, no. Special
    Issue „Mesopotamian Identities in the Last Centuries of Cuneiform Writing“, 2023,
    pp. 116–29.'
  short: K. Droß-Krüpe, Studia Orientalia Electronica 11/2 (2023) 116–129.
date_created: 2026-04-01T13:17:28Z
date_updated: 2026-04-02T15:39:14Z
extern: '1'
issue: Special Issue „Mesopotamian Identities in the Last Centuries of Cuneiform Writing“
language:
- iso: eng
page: 116-129
publication: Studia Orientalia Electronica
publication_status: published
quality_controlled: '1'
status: public
title: 'Changing Identities at the Turn of the Common Era: The Case of Semiramis'
type: journal_article
user_id: '125711'
volume: 11/2
year: '2023'
...
---
_id: '65276'
citation:
  ama: 'Droß-Krüpe K, Baumann S, Fink S, Günther S, Reinard P, eds. <i>Trade and Seafaring
    in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris
    Workshop Trier, 28th May 2021,</i>. Vol 1.; 2023.'
  apa: 'Droß-Krüpe, K., Baumann, S., Fink, S., Günther, S., &#38; Reinard, P. (Eds.).
    (2023). <i>Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean.
    Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,</i> (Vol. 1).'
  bibtex: '@book{Droß-Krüpe_Baumann_Fink_Günther_Reinard_2023, place={Münster}, series={Muziris},
    title={Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean.
    Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,}, volume={1}, year={2023},
    collection={Muziris} }'
  chicago: 'Droß-Krüpe, Kerstin, Stefan Baumann, Sebastian Fink, Sven Günther, and
    Patrick Reinard, eds. <i>Trade and Seafaring in Antiquity: Red Sea - Persian Gulf
    - Indian Ocean. Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,</i>.
    Vol. 1. Muziris. Münster, 2023.'
  ieee: 'K. Droß-Krüpe, S. Baumann, S. Fink, S. Günther, and P. Reinard, Eds., <i>Trade
    and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings
    of the 1st Muziris Workshop Trier, 28th May 2021,</i> vol. 1. Münster, 2023.'
  mla: 'Droß-Krüpe, Kerstin, et al., editors. <i>Trade and Seafaring in Antiquity:
    Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop
    Trier, 28th May 2021,</i>. 2023.'
  short: 'K. Droß-Krüpe, S. Baumann, S. Fink, S. Günther, P. Reinard, eds., Trade
    and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings
    of the 1st Muziris Workshop Trier, 28th May 2021, Münster, 2023.'
date_created: 2026-04-01T12:29:49Z
date_updated: 2026-04-02T15:45:58Z
editor:
- first_name: Kerstin
  full_name: Droß-Krüpe, Kerstin
  id: '125711'
  last_name: Droß-Krüpe
- first_name: Stefan
  full_name: Baumann, Stefan
  last_name: Baumann
- first_name: Sebastian
  full_name: Fink, Sebastian
  last_name: Fink
- first_name: Sven
  full_name: Günther, Sven
  last_name: Günther
- first_name: Patrick
  full_name: Reinard, Patrick
  last_name: Reinard
extern: '1'
intvolume: '         1'
language:
- iso: eng
place: Münster
publication_status: published
series_title: Muziris
status: public
title: 'Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings
  of the 1st Muziris Workshop Trier, 28th May 2021,'
type: book_editor
user_id: '125711'
volume: 1
year: '2023'
...
---
_id: '65275'
citation:
  ama: Droß-Krüpe K, Garcia Ventura A, Ruffing K, Vederame L, eds. <i>Orientalist
    Gazes. Reception and Construction of Images of the Ancient Near East since the
    17th Century</i>. Vol 3.; 2023.
  apa: Droß-Krüpe, K., Garcia Ventura, A., Ruffing, K., &#38; Vederame, L. (Eds.).
    (2023). <i>Orientalist Gazes. Reception and Construction of Images of the Ancient
    Near East since the 17th Century</i> (Vol. 3).
  bibtex: '@book{Droß-Krüpe_Garcia Ventura_Ruffing_Vederame_2023, place={Münster},
    series={wEdge}, title={Orientalist Gazes. Reception and Construction of Images
    of the Ancient Near East since the 17th Century}, volume={3}, year={2023}, collection={wEdge}
    }'
  chicago: Droß-Krüpe, Kerstin, Agnès Garcia Ventura, Kai Ruffing, and Lorenzo Vederame,
    eds. <i>Orientalist Gazes. Reception and Construction of Images of the Ancient
    Near East since the 17th Century</i>. Vol. 3. WEdge. Münster, 2023.
  ieee: K. Droß-Krüpe, A. Garcia Ventura, K. Ruffing, and L. Vederame, Eds., <i>Orientalist
    Gazes. Reception and Construction of Images of the Ancient Near East since the
    17th Century</i>, vol. 3. Münster, 2023.
  mla: Droß-Krüpe, Kerstin, et al., editors. <i>Orientalist Gazes. Reception and Construction
    of Images of the Ancient Near East since the 17th Century</i>. 2023.
  short: K. Droß-Krüpe, A. Garcia Ventura, K. Ruffing, L. Vederame, eds., Orientalist
    Gazes. Reception and Construction of Images of the Ancient Near East since the
    17th Century, Münster, 2023.
date_created: 2026-04-01T12:26:19Z
date_updated: 2026-04-02T15:46:41Z
editor:
- first_name: Kerstin
  full_name: Droß-Krüpe, Kerstin
  id: '125711'
  last_name: Droß-Krüpe
- first_name: Agnès
  full_name: Garcia Ventura, Agnès
  last_name: Garcia Ventura
- first_name: Kai
  full_name: Ruffing, Kai
  last_name: Ruffing
- first_name: Lorenzo
  full_name: Vederame, Lorenzo
  last_name: Vederame
extern: '1'
intvolume: '         3'
language:
- iso: eng
place: Münster
publication_status: published
series_title: wEdge
status: public
title: Orientalist Gazes. Reception and Construction of Images of the Ancient Near
  East since the 17th Century
type: book_editor
user_id: '125711'
volume: 3
year: '2023'
...
---
_id: '65369'
author:
- first_name: Tessa-Marie
  full_name: Menzel, Tessa-Marie
  id: '126475'
  last_name: Menzel
citation:
  ama: 'Menzel T-M. #bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend
    in den Sozialen Medien. <i>Sozial Extra</i>. 2023;47(6). doi:<a href="https://doi.org/doi.org/10.1007/s12054-023-00639-8
    ">doi.org/10.1007/s12054-023-00639-8 </a>'
  apa: 'Menzel, T.-M. (2023). #bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend
    in den Sozialen Medien. <i>Sozial Extra</i>, <i>47</i>(6). <a href="https://doi.org/doi.org/10.1007/s12054-023-00639-8
    ">https://doi.org/doi.org/10.1007/s12054-023-00639-8 </a>'
  bibtex: '@article{Menzel_2023, title={#bedürfnisorientiert und #bindungsorientiert.
    Ein Erziehungstrend in den Sozialen Medien}, volume={47}, DOI={<a href="https://doi.org/doi.org/10.1007/s12054-023-00639-8
    ">doi.org/10.1007/s12054-023-00639-8 </a>}, number={6}, journal={Sozial Extra},
    author={Menzel, Tessa-Marie}, year={2023} }'
  chicago: 'Menzel, Tessa-Marie. “#bedürfnisorientiert Und #bindungsorientiert. Ein
    Erziehungstrend in Den Sozialen Medien.” <i>Sozial Extra</i> 47, no. 6 (2023).
    <a href="https://doi.org/doi.org/10.1007/s12054-023-00639-8 ">https://doi.org/doi.org/10.1007/s12054-023-00639-8
    </a>.'
  ieee: 'T.-M. Menzel, “#bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend
    in den Sozialen Medien,” <i>Sozial Extra</i>, vol. 47, no. 6, 2023, doi: <a href="https://doi.org/doi.org/10.1007/s12054-023-00639-8
    ">doi.org/10.1007/s12054-023-00639-8 </a>.'
  mla: 'Menzel, Tessa-Marie. “#bedürfnisorientiert Und #bindungsorientiert. Ein Erziehungstrend
    in Den Sozialen Medien.” <i>Sozial Extra</i>, vol. 47, no. 6, 2023, doi:<a href="https://doi.org/doi.org/10.1007/s12054-023-00639-8
    ">doi.org/10.1007/s12054-023-00639-8 </a>.'
  short: T.-M. Menzel, Sozial Extra 47 (2023).
date_created: 2026-04-08T07:49:45Z
date_updated: 2026-04-08T11:27:47Z
doi: 'doi.org/10.1007/s12054-023-00639-8 '
extern: '1'
intvolume: '        47'
issue: '6'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: 'doi.org/10.1007/s12054-023-00639-8 '
oa: '1'
publication: Sozial Extra
quality_controlled: '1'
status: public
title: '#bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend in den Sozialen
  Medien'
type: journal_article
user_id: '126475'
volume: 47
year: '2023'
...
---
_id: '65370'
author:
- first_name: Tessa-Marie
  full_name: Menzel, Tessa-Marie
  id: '126475'
  last_name: Menzel
- first_name: Claudia
  full_name: Equit, Claudia
  last_name: Equit
citation:
  ama: 'Menzel T-M, Equit C. Theorielose Empirie? Ideen zu einem theoretisch sensibilisierten
    Forschen mit der Grounded Theory. In: Ecarius J, Oliveras R, eds. <i>Qualitatives
    Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven
    Erkenntnisgewinnung</i>. Barbara Budrich; 2023.'
  apa: Menzel, T.-M., &#38; Equit, C. (2023). Theorielose Empirie? Ideen zu einem
    theoretisch sensibilisierten Forschen mit der Grounded Theory. In J. Ecarius &#38;
    R. Oliveras (Eds.), <i>Qualitatives Forschen in der Erziehungswissenschaft. Prozesse
    und Vielfalt der rekonstruktiven Erkenntnisgewinnung</i>. Barbara Budrich.
  bibtex: '@inbook{Menzel_Equit_2023, title={Theorielose Empirie? Ideen zu einem theoretisch
    sensibilisierten Forschen mit der Grounded Theory}, booktitle={Qualitatives Forschen
    in der Erziehungswissenschaft. Prozesse und Vielfalt der rekonstruktiven Erkenntnisgewinnung},
    publisher={Barbara Budrich}, author={Menzel, Tessa-Marie and Equit, Claudia},
    editor={Ecarius, Jutta and Oliveras, Ronnie}, year={2023} }'
  chicago: Menzel, Tessa-Marie, and Claudia Equit. “Theorielose Empirie? Ideen Zu
    Einem Theoretisch Sensibilisierten Forschen Mit Der Grounded Theory.” In <i>Qualitatives
    Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven
    Erkenntnisgewinnung</i>, edited by Jutta Ecarius and Ronnie Oliveras. Barbara
    Budrich, 2023.
  ieee: T.-M. Menzel and C. Equit, “Theorielose Empirie? Ideen zu einem theoretisch
    sensibilisierten Forschen mit der Grounded Theory,” in <i>Qualitatives Forschen
    in der Erziehungswissenschaft. Prozesse und Vielfalt der rekonstruktiven Erkenntnisgewinnung</i>,
    J. Ecarius and R. Oliveras, Eds. Barbara Budrich, 2023.
  mla: Menzel, Tessa-Marie, and Claudia Equit. “Theorielose Empirie? Ideen Zu Einem
    Theoretisch Sensibilisierten Forschen Mit Der Grounded Theory.” <i>Qualitatives
    Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven
    Erkenntnisgewinnung</i>, edited by Jutta Ecarius and Ronnie Oliveras, Barbara
    Budrich, 2023.
  short: 'T.-M. Menzel, C. Equit, in: J. Ecarius, R. Oliveras (Eds.), Qualitatives
    Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven
    Erkenntnisgewinnung, Barbara Budrich, 2023.'
date_created: 2026-04-08T07:52:20Z
date_updated: 2026-04-08T11:27:51Z
editor:
- first_name: Jutta
  full_name: Ecarius, Jutta
  last_name: Ecarius
- first_name: Ronnie
  full_name: Oliveras, Ronnie
  last_name: Oliveras
extern: '1'
language:
- iso: eng
publication: Qualitatives Forschen in der Erziehungswissenschaft. Prozesse und Vielfalt
  der rekonstruktiven Erkenntnisgewinnung
publisher: Barbara Budrich
quality_controlled: '1'
status: public
title: Theorielose Empirie? Ideen zu einem theoretisch sensibilisierten Forschen mit
  der Grounded Theory
type: book_chapter
user_id: '126475'
year: '2023'
...
---
_id: '29050'
abstract:
- lang: eng
  text: This study examines GAAP effective tax rate (ETR) visibility as a distinct
    disclosure choice in firms’ financial statements. By applying a game-theory disclosure
    model for the voluntary disclosure strategies of firms, in a tax setting, we argue
    that firms face a trade-off in their ETR disclosure decisions. On the one hand,
    firms have an incentive to enhance their ETR disclosure when the ratio offers
    shareholders ‘favourable conditions’, for example, higher expected after-tax cash
    flows. On the other hand, the disclosure of a favourable low ETR could attract
    the attention of tax auditors and the public and ultimately result in disclosure
    costs. We empirically test disclosure behaviour by examining the relation between
    disclosure visibility and different ETR conditions that reflect different stakeholder-specific
    costs and benefits. While we find that unfavourable ETR conditions are not highlighted,
    we observe higher disclosure visibility for favourable ETRs (smooth, close to
    the industry average, and decreasing ETRs). Additional analyses reveal that this
    high visibility is characteristic of firm years with only moderately decreasing
    ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly
    and in contrast to our main results, a subsample of family firms does not seem
    to highlight favourable ETRs.
article_type: original
author:
- first_name: Vanessa
  full_name: Flagmeier, Vanessa
  last_name: Flagmeier
- first_name: Jens
  full_name: Müller, Jens
  id: '1245'
  last_name: Müller
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective
    Tax Rate? <i>Accounting and Business Research</i>. 2023;53(1):1-37. doi:<a href="https://doi.org/10.1080/00014788.2021.1958669">10.1080/00014788.2021.1958669</a>
  apa: Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2023). When Do Firms Highlight
    Their Effective Tax Rate? <i>Accounting and Business Research</i>, <i>53</i>(1),
    1–37. <a href="https://doi.org/10.1080/00014788.2021.1958669">https://doi.org/10.1080/00014788.2021.1958669</a>
  bibtex: '@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight
    Their Effective Tax Rate?}, volume={53}, DOI={<a href="https://doi.org/10.1080/00014788.2021.1958669">10.1080/00014788.2021.1958669</a>},
    number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa
    and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }'
  chicago: 'Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms
    Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i> 53,
    no. 1 (2023): 1–37. <a href="https://doi.org/10.1080/00014788.2021.1958669">https://doi.org/10.1080/00014788.2021.1958669</a>.'
  ieee: 'V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their
    Effective Tax Rate?,” <i>Accounting and Business Research</i>, vol. 53, no. 1,
    pp. 1–37, 2023, doi: <a href="https://doi.org/10.1080/00014788.2021.1958669">10.1080/00014788.2021.1958669</a>.'
  mla: Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?”
    <i>Accounting and Business Research</i>, vol. 53, no. 1, 2023, pp. 1–37, doi:<a
    href="https://doi.org/10.1080/00014788.2021.1958669">10.1080/00014788.2021.1958669</a>.
  short: V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research
    53 (2023) 1–37.
date_created: 2021-12-20T08:29:38Z
date_updated: 2026-04-09T07:35:50Z
department:
- _id: '187'
doi: 10.1080/00014788.2021.1958669
intvolume: '        53'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 1-37
publication: Accounting and Business Research
publication_status: published
quality_controlled: '1'
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: journal_article
user_id: '96670'
volume: 53
year: '2023'
...
---
_id: '46043'
author:
- first_name: Rembert
  full_name: Unterstell, Rembert
  last_name: Unterstell
citation:
  ama: Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
    und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. <i>forschung
    - Das Magazin der Deutschen Forschungsgemeinschaft</i>. 2023;(1):6-9.
  apa: Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben,
    Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. <i>forschung
    - Das Magazin der Deutschen Forschungsgemeinschaft</i>, <i>1</i>, 6–9.
  bibtex: '@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen
    erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane},
    number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft},
    publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }'
  chicago: 'Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
    Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” <i>forschung
    - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1 (2023): 6–9.'
  ieee: R. Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
    und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” <i>forschung
    - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, pp. 6–9, 2023.
  mla: Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
    Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” <i>forschung
    - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, DFG, 2023, pp.
    6–9.
  short: R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft
    (2023) 6–9.
date_created: 2023-07-13T11:36:48Z
date_updated: 2026-04-09T07:39:57Z
department:
- _id: '187'
issue: '1'
language:
- iso: ger
main_file_link:
- url: https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls7/Publikationen_Download_s/for_01-23_RU_Interview_Sureth-Sloane_doppels__1_.pdf
page: 6-9
publication: forschung - Das Magazin der Deutschen Forschungsgemeinschaft
publisher: DFG
status: public
title: Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie
  – Interview mit Steuerexpertin Caren Sureth-Sloane
type: journal_article
user_id: '96670'
year: '2023'
...
---
_id: '62734'
author:
- first_name: Tobias
  full_name: Bornemann, Tobias
  id: '88419'
  last_name: Bornemann
  orcid: 0000-0003-4299-0551
- first_name: Stacie
  full_name: Kelley, Stacie
  last_name: Kelley
- first_name: Benjamin
  full_name: Osswald, Benjamin
  last_name: Osswald
citation:
  ama: Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes
    on Innovative Activity and Tax Benefits. <i>Journal of the American Taxation Association</i>.
    2023;45(2):1-28. doi:<a href="https://doi.org/10.2308/JATA-2021-013">10.2308/JATA-2021-013</a>
  apa: Bornemann, T., Kelley, S., &#38; Osswald, B. (2023). The Effect of Intellectual
    Property Boxes on Innovative Activity and Tax Benefits. <i>Journal of the American
    Taxation Association</i>, <i>45</i>(2), 1–28. <a href="https://doi.org/10.2308/JATA-2021-013">https://doi.org/10.2308/JATA-2021-013</a>
  bibtex: '@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual
    Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={<a
    href="https://doi.org/10.2308/JATA-2021-013">10.2308/JATA-2021-013</a>}, number={2},
    journal={Journal of the American Taxation Association}, author={Bornemann, Tobias
    and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }'
  chicago: 'Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of
    Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal
    of the American Taxation Association</i> 45, no. 2 (2023): 1–28. <a href="https://doi.org/10.2308/JATA-2021-013">https://doi.org/10.2308/JATA-2021-013</a>.'
  ieee: 'T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property
    Boxes on Innovative Activity and Tax Benefits,” <i>Journal of the American Taxation
    Association</i>, vol. 45, no. 2, pp. 1–28, 2023, doi: <a href="https://doi.org/10.2308/JATA-2021-013">10.2308/JATA-2021-013</a>.'
  mla: Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative
    Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i>,
    vol. 45, no. 2, 2023, pp. 1–28, doi:<a href="https://doi.org/10.2308/JATA-2021-013">10.2308/JATA-2021-013</a>.
  short: T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association
    45 (2023) 1–28.
date_created: 2025-12-02T08:35:24Z
date_updated: 2026-04-09T07:36:03Z
department:
- _id: '187'
doi: 10.2308/JATA-2021-013
intvolume: '        45'
issue: '2'
language:
- iso: eng
page: 1-28
publication: Journal of the American Taxation Association
quality_controlled: '1'
status: public
title: The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits
type: journal_article
user_id: '96670'
volume: 45
year: '2023'
...
---
_id: '62735'
author:
- first_name: Tobias
  full_name: Bornemann, Tobias
  id: '88419'
  last_name: Bornemann
  orcid: 0000-0003-4299-0551
- first_name: Martin
  full_name: Jacob, Martin
  last_name: Jacob
- first_name: Mariana
  full_name: Sailer, Mariana
  last_name: Sailer
citation:
  ama: Bornemann T, Jacob M, Sailer M. Do Corporate Taxes Affect Executive Compensation?
    <i>The Accounting Review</i>. 2023;98(2):31-58. doi:<a href="https://doi.org/10.2308/TAR-2019-0567">10.2308/TAR-2019-0567</a>
  apa: Bornemann, T., Jacob, M., &#38; Sailer, M. (2023). Do Corporate Taxes Affect
    Executive Compensation? <i>The Accounting Review</i>, <i>98</i>(2), 31–58. <a
    href="https://doi.org/10.2308/TAR-2019-0567">https://doi.org/10.2308/TAR-2019-0567</a>
  bibtex: '@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect
    Executive Compensation?}, volume={98}, DOI={<a href="https://doi.org/10.2308/TAR-2019-0567">10.2308/TAR-2019-0567</a>},
    number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob,
    Martin and Sailer, Mariana}, year={2023}, pages={31–58} }'
  chicago: 'Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes
    Affect Executive Compensation?” <i>The Accounting Review</i> 98, no. 2 (2023):
    31–58. <a href="https://doi.org/10.2308/TAR-2019-0567">https://doi.org/10.2308/TAR-2019-0567</a>.'
  ieee: 'T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive
    Compensation?,” <i>The Accounting Review</i>, vol. 98, no. 2, pp. 31–58, 2023,
    doi: <a href="https://doi.org/10.2308/TAR-2019-0567">10.2308/TAR-2019-0567</a>.'
  mla: Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?”
    <i>The Accounting Review</i>, vol. 98, no. 2, 2023, pp. 31–58, doi:<a href="https://doi.org/10.2308/TAR-2019-0567">10.2308/TAR-2019-0567</a>.
  short: T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.
date_created: 2025-12-02T08:37:44Z
date_updated: 2026-04-09T07:37:12Z
department:
- _id: '187'
doi: 10.2308/TAR-2019-0567
intvolume: '        98'
issue: '2'
language:
- iso: eng
page: 31-58
publication: The Accounting Review
quality_controlled: '1'
status: public
title: Do Corporate Taxes Affect Executive Compensation?
type: journal_article
user_id: '96670'
volume: 98
year: '2023'
...
---
_id: '46042'
author:
- first_name: Reinald
  full_name: Koch, Reinald
  last_name: Koch
- first_name: Svea
  full_name: Holtmann, Svea
  last_name: Holtmann
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
citation:
  ama: Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset
    on Stock Market Returns during Economic Crises. <i>Journal of Business Economics</i>.
    2023;93(1-2):59-109. doi:<a href="https://doi.org/10.1007/s11573-022-01134-4">10.1007/s11573-022-01134-4</a>
  apa: Koch, R., Holtmann, S., &#38; Giese, H. (2023). Losses Never Sleep – The Effect
    of Tax Loss Offset on Stock Market Returns during Economic Crises. <i>Journal
    of Business Economics</i>, <i>93</i>(1–2), 59–109. <a href="https://doi.org/10.1007/s11573-022-01134-4">https://doi.org/10.1007/s11573-022-01134-4</a>
  bibtex: '@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect
    of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93},
    DOI={<a href="https://doi.org/10.1007/s11573-022-01134-4">10.1007/s11573-022-01134-4</a>},
    number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science
    and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning},
    year={2023}, pages={59–109} }'
  chicago: 'Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep –
    The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.”
    <i>Journal of Business Economics</i> 93, no. 1–2 (2023): 59–109. <a href="https://doi.org/10.1007/s11573-022-01134-4">https://doi.org/10.1007/s11573-022-01134-4</a>.'
  ieee: 'R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax
    Loss Offset on Stock Market Returns during Economic Crises,” <i>Journal of Business
    Economics</i>, vol. 93, no. 1–2, pp. 59–109, 2023, doi: <a href="https://doi.org/10.1007/s11573-022-01134-4">10.1007/s11573-022-01134-4</a>.'
  mla: Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on
    Stock Market Returns during Economic Crises.” <i>Journal of Business Economics</i>,
    vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:<a
    href="https://doi.org/10.1007/s11573-022-01134-4">10.1007/s11573-022-01134-4</a>.
  short: R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
date_created: 2023-07-13T11:19:59Z
date_updated: 2026-04-09T07:41:13Z
department:
- _id: '187'
doi: 10.1007/s11573-022-01134-4
intvolume: '        93'
issue: 1-2
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 59-109
publication: Journal of Business Economics
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
quality_controlled: '1'
status: public
title: Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns
  during Economic Crises
type: journal_article
user_id: '96670'
volume: 93
year: '2023'
...
---
_id: '42897'
author:
- first_name: Martin
  full_name: Fochmann, Martin
  last_name: Fochmann
- first_name: Vanessa
  full_name: Heinemann-Heile, Vanessa
  id: '83380'
  last_name: Heinemann-Heile
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten
    der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
    wahrgenommenen Steuerbelastung. <i>Steuer und Wirtschaft</i>. 2023;100(2):171-187.
  apa: Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane,
    C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
    und der subjektiv wahrgenommenen Steuerbelastung. <i>Steuer und Wirtschaft</i>,
    <i>100</i>(2), 171–187.
  bibtex: '@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten
    der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
    wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und
    Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber,
    Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187}
    }'
  chicago: 'Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth,
    and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
    Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” <i>Steuer
    und Wirtschaft</i> 100, no. 2 (2023): 171–87.'
  ieee: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane,
    “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
    und der subjektiv wahrgenommenen Steuerbelastung,” <i>Steuer und Wirtschaft</i>,
    vol. 100, no. 2, pp. 171–187, 2023.
  mla: Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
    Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” <i>Steuer
    und Wirtschaft</i>, vol. 100, no. 2, 2023, pp. 171–87.
  short: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane,
    Steuer und Wirtschaft 100 (2023) 171–187.
date_created: 2023-03-09T12:37:55Z
date_updated: 2026-04-09T07:43:33Z
department:
- _id: '187'
intvolume: '       100'
issue: '2'
language:
- iso: ger
page: 171-187
publication: Steuer und Wirtschaft
publication_status: published
quality_controlled: '1'
status: public
title: Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
  und der subjektiv wahrgenommenen Steuerbelastung
type: journal_article
user_id: '96670'
volume: 100
year: '2023'
...
---
_id: '42635'
author:
- first_name: Stefan
  full_name: Greil, Stefan
  last_name: Greil
- first_name: Michael
  full_name: Overesch, Michael
  last_name: Overesch
- first_name: Anna
  full_name: Rohlfing-Bastian, Anna
  last_name: Rohlfing-Bastian
- first_name: Ulrich
  full_name: Schreiber, Ulrich
  last_name: Schreiber
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards
    an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination
    Rules in Transfer Pricing. <i>Intertax</i>. 2023;51(4):272-289.
  apa: Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane,
    C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and
    Implementing Destination Rules in Transfer Pricing. <i>Intertax</i>, <i>51</i>(4),
    272–289.
  bibtex: '@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023,
    title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
    Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax},
    author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber,
    Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }'
  chicago: 'Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber,
    and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling
    Complexity and Implementing Destination Rules in Transfer Pricing.” <i>Intertax</i>
    51, no. 4 (2023): 272–89.'
  ieee: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane,
    “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
    Destination Rules in Transfer Pricing,” <i>Intertax</i>, vol. 51, no. 4, pp. 272–289,
    2023.
  mla: Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling
    Complexity and Implementing Destination Rules in Transfer Pricing.” <i>Intertax</i>,
    vol. 51, no. 4, 2023, pp. 272–89.
  short: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane,
    Intertax 51 (2023) 272–289.
date_created: 2023-02-28T10:34:17Z
date_updated: 2026-04-09T07:43:52Z
department:
- _id: '187'
intvolume: '        51'
issue: '4'
language:
- iso: eng
page: 272-289
publication: Intertax
publication_status: published
quality_controlled: '1'
status: public
title: Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
  Destination Rules in Transfer Pricing
type: journal_article
user_id: '96670'
volume: 51
year: '2023'
...
---
_id: '25041'
article_type: original
author:
- first_name: Matthias
  full_name: Pelster, Matthias
  id: '67265'
  last_name: Pelster
  orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Stefan
  full_name: Schaltegger, Stefan
  last_name: Schaltegger
citation:
  ama: 'Pelster M, Schaltegger S. The dark triad and corporate sustainability: An
    empirical analysis of personality traits of middle managers. <i>Business Ethics,
    the Environment &#38; Responsibility</i>. 2022;31(1):80-99. doi:<a href="https://doi.org/10.1111/beer.12398">10.1111/beer.12398</a>'
  apa: 'Pelster, M., &#38; Schaltegger, S. (2022). The dark triad and corporate sustainability:
    An empirical analysis of personality traits of middle managers. <i>Business Ethics,
    the Environment &#38; Responsibility</i>, <i>31</i>(1), 80–99. <a href="https://doi.org/10.1111/beer.12398">https://doi.org/10.1111/beer.12398</a>'
  bibtex: '@article{Pelster_Schaltegger_2022, title={The dark triad and corporate
    sustainability: An empirical analysis of personality traits of middle managers},
    volume={31}, DOI={<a href="https://doi.org/10.1111/beer.12398">10.1111/beer.12398</a>},
    number={1}, journal={Business Ethics, the Environment &#38; Responsibility}, author={Pelster,
    Matthias and Schaltegger, Stefan}, year={2022}, pages={80–99} }'
  chicago: 'Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate
    Sustainability: An Empirical Analysis of Personality Traits of Middle Managers.”
    <i>Business Ethics, the Environment &#38; Responsibility</i> 31, no. 1 (2022):
    80–99. <a href="https://doi.org/10.1111/beer.12398">https://doi.org/10.1111/beer.12398</a>.'
  ieee: 'M. Pelster and S. Schaltegger, “The dark triad and corporate sustainability:
    An empirical analysis of personality traits of middle managers,” <i>Business Ethics,
    the Environment &#38; Responsibility</i>, vol. 31, no. 1, pp. 80–99, 2022, doi:
    <a href="https://doi.org/10.1111/beer.12398">10.1111/beer.12398</a>.'
  mla: 'Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate Sustainability:
    An Empirical Analysis of Personality Traits of Middle Managers.” <i>Business Ethics,
    the Environment &#38; Responsibility</i>, vol. 31, no. 1, 2022, pp. 80–99, doi:<a
    href="https://doi.org/10.1111/beer.12398">10.1111/beer.12398</a>.'
  short: M. Pelster, S. Schaltegger, Business Ethics, the Environment &#38; Responsibility
    31 (2022) 80–99.
date_created: 2021-09-25T15:25:22Z
date_updated: 2022-01-06T06:56:44Z
department:
- _id: '186'
- _id: '578'
doi: 10.1111/beer.12398
issue: '1'
language:
- iso: eng
page: 80-99
publication: Business Ethics, the Environment & Responsibility
publication_status: published
quality_controlled: '1'
status: public
title: 'The dark triad and corporate sustainability: An empirical analysis of personality
  traits of middle managers'
type: journal_article
user_id: '67265'
volume: ' 31'
year: '2022'
...
---
_id: '28338'
author:
- first_name: Burkhard
  full_name: Kehrbusch, Burkhard
  last_name: Kehrbusch
- first_name: Gregor
  full_name: Engels, Gregor
  id: '107'
  last_name: Engels
citation:
  ama: 'Kehrbusch B, Engels G. Digital Transformation - Towards flexible human-centric
    enterprises. In: Vogel-Heuser B, Wimmer M, eds. <i>Digital Transformation: Core
    Technologies and Emerging Topics from a Computer Science Perspective</i>. Springer-Vieweg;
    2022.'
  apa: 'Kehrbusch, B., &#38; Engels, G. (2022). Digital Transformation - Towards flexible
    human-centric enterprises. In B. Vogel-Heuser &#38; M. Wimmer (Eds.), <i>Digital
    Transformation: Core Technologies and Emerging Topics from a Computer Science
    Perspective</i>. Springer-Vieweg.'
  bibtex: '@inbook{Kehrbusch_Engels_2022, title={Digital Transformation - Towards
    flexible human-centric enterprises}, booktitle={Digital Transformation: Core Technologies
    and Emerging Topics from a Computer Science Perspective}, publisher={Springer-Vieweg},
    author={Kehrbusch, Burkhard and Engels, Gregor}, editor={Vogel-Heuser, Birgit
    and Wimmer, Manuel}, year={2022} }'
  chicago: 'Kehrbusch, Burkhard, and Gregor Engels. “Digital Transformation - Towards
    Flexible Human-Centric Enterprises.” In <i>Digital Transformation: Core Technologies
    and Emerging Topics from a Computer Science Perspective</i>, edited by Birgit
    Vogel-Heuser and Manuel Wimmer. Springer-Vieweg, 2022.'
  ieee: 'B. Kehrbusch and G. Engels, “Digital Transformation - Towards flexible human-centric
    enterprises,” in <i>Digital Transformation: Core Technologies and Emerging Topics
    from a Computer Science Perspective</i>, B. Vogel-Heuser and M. Wimmer, Eds. Springer-Vieweg,
    2022.'
  mla: 'Kehrbusch, Burkhard, and Gregor Engels. “Digital Transformation - Towards
    Flexible Human-Centric Enterprises.” <i>Digital Transformation: Core Technologies
    and Emerging Topics from a Computer Science Perspective</i>, edited by Birgit
    Vogel-Heuser and Manuel Wimmer, Springer-Vieweg, 2022.'
  short: 'B. Kehrbusch, G. Engels, in: B. Vogel-Heuser, M. Wimmer (Eds.), Digital
    Transformation: Core Technologies and Emerging Topics from a Computer Science
    Perspective, Springer-Vieweg, 2022.'
date_created: 2021-12-06T13:44:50Z
date_updated: 2022-01-06T06:58:01Z
ddc:
- '000'
department:
- _id: '66'
editor:
- first_name: Birgit
  full_name: Vogel-Heuser, Birgit
  last_name: Vogel-Heuser
- first_name: Manuel
  full_name: Wimmer, Manuel
  last_name: Wimmer
file:
- access_level: open_access
  content_type: application/pdf
  creator: gparisi
  date_created: 2021-12-06T13:34:29Z
  date_updated: 2021-12-06T15:44:46Z
  file_id: '28339'
  file_name: Digital Transformation 14-11-21_1.pdf
  file_size: 545274
  relation: main_file
file_date_updated: 2021-12-06T15:44:46Z
has_accepted_license: '1'
language:
- iso: eng
oa: '1'
publication: 'Digital Transformation: Core Technologies and Emerging Topics from a
  Computer Science Perspective'
publisher: Springer-Vieweg
status: public
title: Digital Transformation - Towards flexible human-centric enterprises
type: book_chapter
user_id: '107'
year: '2022'
...
---
_id: '24579'
author:
- first_name: Michelle
  full_name: Müller, Michelle
  id: '50286'
  last_name: Müller
- first_name: Jürgen
  full_name: Neumann, Jürgen
  id: '32456'
  last_name: Neumann
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
citation:
  ama: 'Müller M, Neumann J, Kundisch D. Dear Guests, please pay for my license –
    Analyzing the heterogenous cost-pass-through of commercial and non-commercial
    rental suppliers in response to regulatory policies. In: <i>Proceedings of the
    55th Hawaii International Conference on System Sciences (HICSS)</i>.'
  apa: Müller, M., Neumann, J., &#38; Kundisch, D. (n.d.). Dear Guests, please pay
    for my license – Analyzing the heterogenous cost-pass-through of commercial and
    non-commercial rental suppliers in response to regulatory policies. <i>Proceedings
    of the 55th Hawaii International Conference on System Sciences (HICSS)</i>. Proceedings
    of the 55th Hawaii International Conference on System Sciences (HICSS), Maui,
    Hawaii, USA.
  bibtex: '@inproceedings{Müller_Neumann_Kundisch, title={Dear Guests, please pay
    for my license – Analyzing the heterogenous cost-pass-through of commercial and
    non-commercial rental suppliers in response to regulatory policies}, booktitle={Proceedings
    of the 55th Hawaii International Conference on System Sciences (HICSS)}, author={Müller,
    Michelle and Neumann, Jürgen and Kundisch, Dennis} }'
  chicago: Müller, Michelle, Jürgen Neumann, and Dennis Kundisch. “Dear Guests, Please
    Pay for My License – Analyzing the Heterogenous Cost-Pass-through of Commercial
    and Non-Commercial Rental Suppliers in Response to Regulatory Policies.” In <i>Proceedings
    of the 55th Hawaii International Conference on System Sciences (HICSS)</i>, n.d.
  ieee: M. Müller, J. Neumann, and D. Kundisch, “Dear Guests, please pay for my license
    – Analyzing the heterogenous cost-pass-through of commercial and non-commercial
    rental suppliers in response to regulatory policies,” presented at the Proceedings
    of the 55th Hawaii International Conference on System Sciences (HICSS), Maui,
    Hawaii, USA.
  mla: Müller, Michelle, et al. “Dear Guests, Please Pay for My License – Analyzing
    the Heterogenous Cost-Pass-through of Commercial and Non-Commercial Rental Suppliers
    in Response to Regulatory Policies.” <i>Proceedings of the 55th Hawaii International
    Conference on System Sciences (HICSS)</i>.
  short: 'M. Müller, J. Neumann, D. Kundisch, in: Proceedings of the 55th Hawaii International
    Conference on System Sciences (HICSS), n.d.'
conference:
  location: Maui, Hawaii, USA
  name: Proceedings of the 55th Hawaii International Conference on System Sciences
    (HICSS)
date_created: 2021-09-17T08:02:16Z
date_updated: 2022-01-06T06:56:27Z
department:
- _id: '276'
language:
- iso: eng
project:
- _id: '1'
  name: SFB 901
- _id: '2'
  name: SFB 901 - Project Area A
- _id: '8'
  name: SFB 901 - Subproject A4
- _id: '4'
  name: SFB 901 - Project Area C
- _id: '17'
  name: SFB 901 - Subproject C5
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
  (HICSS)
publication_status: accepted
status: public
title: Dear Guests, please pay for my license – Analyzing the heterogenous cost-pass-through
  of commercial and non-commercial rental suppliers in response to regulatory policies
type: conference
user_id: '477'
year: '2022'
...
---
_id: '24581'
author:
- first_name: Janina
  full_name: Seutter, Janina
  id: '64464'
  last_name: Seutter
- first_name: Michelle
  full_name: Müller, Michelle
  id: '50286'
  last_name: Müller
- first_name: Stefanie Jutta Marianne
  full_name: Müller, Stefanie Jutta Marianne
  id: '70858'
  last_name: Müller
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
citation:
  ama: 'Seutter J, Müller M, Müller SJM, Kundisch D. Moment or Movement – An Empirical
    Analysis of the Heterogeneous Impact of Media Attention on Charitable Crowdfunding
    Campaigns. In: <i>Proceedings of the 55th Hawaii International Conference on System
    Sciences (HICSS)</i>.'
  apa: Seutter, J., Müller, M., Müller, S. J. M., &#38; Kundisch, D. (n.d.). Moment
    or Movement – An Empirical Analysis of the Heterogeneous Impact of Media Attention
    on Charitable Crowdfunding Campaigns. <i>Proceedings of the 55th Hawaii International
    Conference on System Sciences (HICSS)</i>. Proceedings of the 55th Hawaii International
    Conference on System Sciences (HICSS), Maui, Hawaii, USA.
  bibtex: '@inproceedings{Seutter_Müller_Müller_Kundisch, title={Moment or Movement
    – An Empirical Analysis of the Heterogeneous Impact of Media Attention on Charitable
    Crowdfunding Campaigns}, booktitle={Proceedings of the 55th Hawaii International
    Conference on System Sciences (HICSS)}, author={Seutter, Janina and Müller, Michelle
    and Müller, Stefanie Jutta Marianne and Kundisch, Dennis} }'
  chicago: Seutter, Janina, Michelle Müller, Stefanie Jutta Marianne Müller, and Dennis
    Kundisch. “Moment or Movement – An Empirical Analysis of the Heterogeneous Impact
    of Media Attention on Charitable Crowdfunding Campaigns.” In <i>Proceedings of
    the 55th Hawaii International Conference on System Sciences (HICSS)</i>, n.d.
  ieee: J. Seutter, M. Müller, S. J. M. Müller, and D. Kundisch, “Moment or Movement
    – An Empirical Analysis of the Heterogeneous Impact of Media Attention on Charitable
    Crowdfunding Campaigns,” presented at the Proceedings of the 55th Hawaii International
    Conference on System Sciences (HICSS), Maui, Hawaii, USA.
  mla: Seutter, Janina, et al. “Moment or Movement – An Empirical Analysis of the
    Heterogeneous Impact of Media Attention on Charitable Crowdfunding Campaigns.”
    <i>Proceedings of the 55th Hawaii International Conference on System Sciences
    (HICSS)</i>.
  short: 'J. Seutter, M. Müller, S.J.M. Müller, D. Kundisch, in: Proceedings of the
    55th Hawaii International Conference on System Sciences (HICSS), n.d.'
conference:
  location: Maui, Hawaii, USA
  name: Proceedings of the 55th Hawaii International Conference on System Sciences
    (HICSS)
date_created: 2021-09-17T08:05:53Z
date_updated: 2022-01-06T06:56:29Z
department:
- _id: '276'
language:
- iso: eng
project:
- _id: '1'
  name: SFB 901
- _id: '2'
  name: SFB 901 - Project Area A
- _id: '8'
  name: SFB 901 - Subproject A4
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
  (HICSS)
publication_status: accepted
status: public
title: Moment or Movement – An Empirical Analysis of the Heterogeneous Impact of Media
  Attention on Charitable Crowdfunding Campaigns
type: conference
user_id: '477'
year: '2022'
...
---
_id: '29146'
author:
- first_name: Philipp
  full_name: zur Heiden, Philipp
  id: '64394'
  last_name: zur Heiden
- first_name: Jennifer
  full_name: Priefer, Jennifer
  id: '82872'
  last_name: Priefer
- first_name: Daniel
  full_name: Beverungen, Daniel
  id: '59677'
  last_name: Beverungen
citation:
  ama: 'zur Heiden P, Priefer J, Beverungen D. Utilizing Geographic Information Systems
    for Condition-Based Maintenance on the Energy Distribution Grid. In: Bui TX, ed.
    <i>Proceedings of the 55th Hawaii International Conference on System Sciences</i>.
    ; 2022.'
  apa: zur Heiden, P., Priefer, J., &#38; Beverungen, D. (2022). Utilizing Geographic
    Information Systems for Condition-Based Maintenance on the Energy Distribution
    Grid. In T. X. Bui (Ed.), <i>Proceedings of the 55th Hawaii International Conference
    on System Sciences</i>.
  bibtex: '@inproceedings{zur Heiden_Priefer_Beverungen_2022, place={Honolulu, HI},
    title={Utilizing Geographic Information Systems for Condition-Based Maintenance
    on the Energy Distribution Grid}, booktitle={Proceedings of the 55th Hawaii International
    Conference on System Sciences}, author={zur Heiden, Philipp and Priefer, Jennifer
    and Beverungen, Daniel}, editor={Bui, Tung X.}, year={2022} }'
  chicago: Heiden, Philipp zur, Jennifer Priefer, and Daniel Beverungen. “Utilizing
    Geographic Information Systems for Condition-Based Maintenance on the Energy Distribution
    Grid.” In <i>Proceedings of the 55th Hawaii International Conference on System
    Sciences</i>, edited by Tung X. Bui. Honolulu, HI, 2022.
  ieee: P. zur Heiden, J. Priefer, and D. Beverungen, “Utilizing Geographic Information
    Systems for Condition-Based Maintenance on the Energy Distribution Grid,” in <i>Proceedings
    of the 55th Hawaii International Conference on System Sciences</i>, Honolulu,
    HI, 2022.
  mla: zur Heiden, Philipp, et al. “Utilizing Geographic Information Systems for Condition-Based
    Maintenance on the Energy Distribution Grid.” <i>Proceedings of the 55th Hawaii
    International Conference on System Sciences</i>, edited by Tung X. Bui, 2022.
  short: 'P. zur Heiden, J. Priefer, D. Beverungen, in: T.X. Bui (Ed.), Proceedings
    of the 55th Hawaii International Conference on System Sciences, Honolulu, HI,
    2022.'
conference:
  end_date: 2022-01-07
  location: Honolulu, HI
  name: 55th Hawaii International Conference on System Sciences
  start_date: 2022-01-03
date_created: 2022-01-03T08:34:37Z
date_updated: 2022-01-06T06:58:46Z
department:
- _id: '526'
editor:
- first_name: Tung X.
  full_name: Bui, Tung X.
  last_name: Bui
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://scholarspace.manoa.hawaii.edu/handle/10125/80031
oa: '1'
place: Honolulu, HI
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
publication_identifier:
  isbn:
  - 978-0-9981331-5-7
publication_status: published
status: public
title: Utilizing Geographic Information Systems for Condition-Based Maintenance on
  the Energy Distribution Grid
type: conference
user_id: '64394'
year: '2022'
...
---
_id: '29147'
author:
- first_name: Alexander
  full_name: Herwix, Alexander
  last_name: Herwix
- first_name: Philipp
  full_name: zur Heiden, Philipp
  id: '64394'
  last_name: zur Heiden
citation:
  ama: 'Herwix A, zur Heiden P. Context in Design Science Research: Taxonomy and Framework.
    In: Bui TX, ed. <i>Proceedings of the 55th Hawaii International Conference on
    System Sciences</i>. ; 2022.'
  apa: 'Herwix, A., &#38; zur Heiden, P. (2022). Context in Design Science Research:
    Taxonomy and Framework. In T. X. Bui (Ed.), <i>Proceedings of the 55th Hawaii
    International Conference on System Sciences</i>.'
  bibtex: '@inproceedings{Herwix_zur Heiden_2022, place={Honolulu, HI}, title={Context
    in Design Science Research: Taxonomy and Framework}, booktitle={Proceedings of
    the 55th Hawaii International Conference on System Sciences}, author={Herwix,
    Alexander and zur Heiden, Philipp}, editor={Bui, Tung X.}, year={2022} }'
  chicago: 'Herwix, Alexander, and Philipp zur Heiden. “Context in Design Science
    Research: Taxonomy and Framework.” In <i>Proceedings of the 55th Hawaii International
    Conference on System Sciences</i>, edited by Tung X. Bui. Honolulu, HI, 2022.'
  ieee: 'A. Herwix and P. zur Heiden, “Context in Design Science Research: Taxonomy
    and Framework,” in <i>Proceedings of the 55th Hawaii International Conference
    on System Sciences</i>, Honolulu, HI, 2022.'
  mla: 'Herwix, Alexander, and Philipp zur Heiden. “Context in Design Science Research:
    Taxonomy and Framework.” <i>Proceedings of the 55th Hawaii International Conference
    on System Sciences</i>, edited by Tung X. Bui, 2022.'
  short: 'A. Herwix, P. zur Heiden, in: T.X. Bui (Ed.), Proceedings of the 55th Hawaii
    International Conference on System Sciences, Honolulu, HI, 2022.'
conference:
  end_date: 2022-01-07
  location: Honolulu, HI
  name: 55th Hawaii International Conference on System Sciences
  start_date: 2022-01-03
date_created: 2022-01-03T08:39:58Z
date_updated: 2022-01-06T06:58:46Z
department:
- _id: '526'
editor:
- first_name: Tung X.
  full_name: Bui, Tung X.
  last_name: Bui
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: http://hdl.handle.net/10125/80045
oa: '1'
place: Honolulu, HI
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
publication_identifier:
  isbn:
  - 978-0-9981331-5-7
publication_status: published
status: public
title: 'Context in Design Science Research: Taxonomy and Framework'
type: conference
user_id: '64394'
year: '2022'
...
---
_id: '29148'
author:
- first_name: Philipp
  full_name: zur Heiden, Philipp
  id: '64394'
  last_name: zur Heiden
- first_name: Daniel
  full_name: Beverungen, Daniel
  id: '59677'
  last_name: Beverungen
citation:
  ama: 'zur Heiden P, Beverungen D. A Renaissance of Context in Design Science Research.
    In: Bui TX, ed. <i>Proceedings of the 55th Hawaii International Conference on
    System Sciences</i>. ; 2022.'
  apa: zur Heiden, P., &#38; Beverungen, D. (2022). A Renaissance of Context in Design
    Science Research. In T. X. Bui (Ed.), <i>Proceedings of the 55th Hawaii International
    Conference on System Sciences</i>.
  bibtex: '@inproceedings{zur Heiden_Beverungen_2022, place={Honolulu, HI}, title={A
    Renaissance of Context in Design Science Research}, booktitle={Proceedings of
    the 55th Hawaii International Conference on System Sciences}, author={zur Heiden,
    Philipp and Beverungen, Daniel}, editor={Bui, Tung X.}, year={2022} }'
  chicago: Heiden, Philipp zur, and Daniel Beverungen. “A Renaissance of Context in
    Design Science Research.” In <i>Proceedings of the 55th Hawaii International Conference
    on System Sciences</i>, edited by Tung X. Bui. Honolulu, HI, 2022.
  ieee: P. zur Heiden and D. Beverungen, “A Renaissance of Context in Design Science
    Research,” in <i>Proceedings of the 55th Hawaii International Conference on System
    Sciences</i>, Honolulu, HI, 2022.
  mla: zur Heiden, Philipp, and Daniel Beverungen. “A Renaissance of Context in Design
    Science Research.” <i>Proceedings of the 55th Hawaii International Conference
    on System Sciences</i>, edited by Tung X. Bui, 2022.
  short: 'P. zur Heiden, D. Beverungen, in: T.X. Bui (Ed.), Proceedings of the 55th
    Hawaii International Conference on System Sciences, Honolulu, HI, 2022.'
conference:
  end_date: 2022-01-07
  location: Honolulu, HI
  name: 55th Hawaii International Conference on System Sciences
  start_date: 2022-01-03
date_created: 2022-01-03T08:43:04Z
date_updated: 2022-01-06T06:58:46Z
department:
- _id: '526'
editor:
- first_name: Tung X.
  full_name: Bui, Tung X.
  last_name: Bui
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: http://hdl.handle.net/10125/80042
oa: '1'
place: Honolulu, HI
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
publication_identifier:
  isbn:
  - 978-0-9981331-5-7
publication_status: published
status: public
title: A Renaissance of Context in Design Science Research
type: conference
user_id: '64394'
year: '2022'
...
---
_id: '29149'
author:
- first_name: Christian
  full_name: Koldewey, Christian
  id: '43136'
  last_name: Koldewey
  orcid: https://orcid.org/0000-0001-7992-6399
- first_name: Roman
  full_name: Dumitrescu, Roman
  id: '16190'
  last_name: Dumitrescu
- first_name: 'Martin '
  full_name: 'Rabe, Martin '
  last_name: Rabe
citation:
  ama: 'Koldewey C, Dumitrescu R, Rabe M. Introduction to the Data-driven Services
    in Manufacturing Minitrack - Exploring Management, Engineering, and Organizational
    Transformation. In: <i>Proceedings of the 55th Hawaii International Conference
    on System Sciences</i>. ; 2022.'
  apa: Koldewey, C., Dumitrescu, R., &#38; Rabe, M. (2022). Introduction to the Data-driven
    Services in Manufacturing Minitrack - Exploring Management, Engineering, and Organizational
    Transformation. <i>Proceedings of the 55th Hawaii International Conference on
    System Sciences</i>. 55th Hawaii International Conference on System Sciences,
    Hawaii, USA.
  bibtex: '@inproceedings{Koldewey_Dumitrescu_Rabe_2022, title={Introduction to the
    Data-driven Services in Manufacturing Minitrack - Exploring Management, Engineering,
    and Organizational Transformation}, booktitle={Proceedings of the 55th Hawaii
    International Conference on System Sciences}, author={Koldewey, Christian and
    Dumitrescu, Roman and Rabe, Martin }, year={2022} }'
  chicago: Koldewey, Christian, Roman Dumitrescu, and Martin  Rabe. “Introduction
    to the Data-Driven Services in Manufacturing Minitrack - Exploring Management,
    Engineering, and Organizational Transformation.” In <i>Proceedings of the 55th
    Hawaii International Conference on System Sciences</i>, 2022.
  ieee: C. Koldewey, R. Dumitrescu, and M. Rabe, “Introduction to the Data-driven
    Services in Manufacturing Minitrack - Exploring Management, Engineering, and Organizational
    Transformation,” presented at the 55th Hawaii International Conference on System
    Sciences, Hawaii, USA, 2022.
  mla: Koldewey, Christian, et al. “Introduction to the Data-Driven Services in Manufacturing
    Minitrack - Exploring Management, Engineering, and Organizational Transformation.”
    <i>Proceedings of the 55th Hawaii International Conference on System Sciences</i>,
    2022.
  short: 'C. Koldewey, R. Dumitrescu, M. Rabe, in: Proceedings of the 55th Hawaii
    International Conference on System Sciences, 2022.'
conference:
  end_date: 2022-01-07
  location: Hawaii, USA
  name: 55th Hawaii International Conference on System Sciences
  start_date: 2022-01-04
date_created: 2022-01-03T16:02:39Z
date_updated: 2022-01-06T06:58:46Z
ddc:
- '650'
department:
- _id: '563'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://scholarspace.manoa.hawaii.edu/handle/10125/79486
oa: '1'
publication: Proceedings of the 55th Hawaii International Conference on System Sciences
status: public
title: Introduction to the Data-driven Services in Manufacturing Minitrack - Exploring
  Management, Engineering, and Organizational Transformation
type: conference_abstract
user_id: '43136'
year: '2022'
...
