---
_id: '65191'
article_type: original
author:
- first_name: Marion
full_name: Keuchen, Marion
id: '251'
last_name: Keuchen
orcid: https://orcid.org/0009-0000-9904-6479
citation:
ama: Keuchen M. Bist du eine Hauptfigur, eine Nebenfigur oder nur ein Outtake und
nie im Bilde in deinem Leben? Sophie Linnenbaums Filme als Korrespondenz zwischen
Film- und realen Welten . theo mag tà katoptrizómena – Magazin für Kunst|
Kultur | Theologie | Ästhetik Filmische Passionen. 2023;145:119-124.
apa: Keuchen, M. (2023). Bist du eine Hauptfigur, eine Nebenfigur oder nur ein Outtake
und nie im Bilde in deinem Leben? Sophie Linnenbaums Filme als Korrespondenz zwischen
Film- und realen Welten . Theo Mag . Tà Katoptrizómena – Magazin Für Kunst|
Kultur | Theologie | Ästhetik. Filmische Passionen, 145, 119–124.
bibtex: '@article{Keuchen_2023, title={Bist du eine Hauptfigur, eine Nebenfigur
oder nur ein Outtake und nie im Bilde in deinem Leben? Sophie Linnenbaums Filme
als Korrespondenz zwischen Film- und realen Welten }, volume={145}, journal={theo
mag . tà katoptrizómena – Magazin für Kunst| Kultur | Theologie | Ästhetik. Filmische
Passionen}, author={Keuchen, Marion}, year={2023}, pages={119–124} }'
chicago: 'Keuchen, Marion. “Bist Du Eine Hauptfigur, Eine Nebenfigur Oder Nur Ein
Outtake Und Nie Im Bilde in Deinem Leben? Sophie Linnenbaums Filme Als Korrespondenz
Zwischen Film- Und Realen Welten .” Theo Mag . Tà Katoptrizómena – Magazin
Für Kunst| Kultur | Theologie | Ästhetik. Filmische Passionen 145 (2023):
119–24.'
ieee: M. Keuchen, “Bist du eine Hauptfigur, eine Nebenfigur oder nur ein Outtake
und nie im Bilde in deinem Leben? Sophie Linnenbaums Filme als Korrespondenz zwischen
Film- und realen Welten ,” theo mag . tà katoptrizómena – Magazin für Kunst|
Kultur | Theologie | Ästhetik. Filmische Passionen, vol. 145, pp. 119–124,
2023.
mla: Keuchen, Marion. “Bist Du Eine Hauptfigur, Eine Nebenfigur Oder Nur Ein Outtake
Und Nie Im Bilde in Deinem Leben? Sophie Linnenbaums Filme Als Korrespondenz Zwischen
Film- Und Realen Welten .” Theo Mag . Tà Katoptrizómena – Magazin Für Kunst|
Kultur | Theologie | Ästhetik. Filmische Passionen, vol. 145, 2023, pp. 119–24.
short: M. Keuchen, Theo Mag . Tà Katoptrizómena – Magazin Für Kunst| Kultur | Theologie
| Ästhetik. Filmische Passionen 145 (2023) 119–124.
date_created: 2026-03-27T20:41:38Z
date_updated: 2026-03-27T20:41:49Z
ddc:
- '700'
department:
- _id: '36'
- _id: '20'
- _id: '500'
file:
- access_level: closed
content_type: application/pdf
creator: keuchen
date_created: 2026-03-27T20:38:26Z
date_updated: 2026-03-27T20:38:26Z
file_id: '65192'
file_name: theo_mag_2023_ Bist du eine Hauptfigur_Keuchen.pdf
file_size: 360487
relation: main_file
success: 1
file_date_updated: 2026-03-27T20:38:26Z
has_accepted_license: '1'
intvolume: ' 145'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://www.theomag.de/145/PDF/mk02.pdf
oa: '1'
page: 119-124
publication: theo mag . tà katoptrizómena – Magazin für Kunst| Kultur | Theologie
| Ästhetik. Filmische Passionen
quality_controlled: '1'
related_material:
link:
- relation: confirmation
url: https://www.theomag.de/145/PDF/mk02.pdf
status: public
title: 'Bist du eine Hauptfigur, eine Nebenfigur oder nur ein Outtake und nie im Bilde
in deinem Leben? Sophie Linnenbaums Filme als Korrespondenz zwischen Film- und realen
Welten '
type: journal_article
user_id: '251'
volume: 145
year: '2023'
...
---
_id: '65215'
author:
- first_name: Laura
full_name: Tölle, Laura
id: '55995'
last_name: Tölle
- first_name: Matthias
full_name: Trier, Matthias
id: '72744'
last_name: Trier
citation:
ama: 'Tölle L, Trier M. Polarization in Online Social Networks: A Review of Mechanisms
and Dimensions. Published online 2023.'
apa: 'Tölle, L., & Trier, M. (2023). Polarization in Online Social Networks:
A Review of Mechanisms and Dimensions. European Conference on Information
Systems, Kristiansand, Norway.'
bibtex: '@article{Tölle_Trier_2023, series={ECIS 2023 Research Papers}, title={Polarization
in Online Social Networks: A Review of Mechanisms and Dimensions}, author={Tölle,
Laura and Trier, Matthias}, year={2023}, collection={ECIS 2023 Research Papers}
}'
chicago: 'Tölle, Laura, and Matthias Trier. “Polarization in Online Social Networks:
A Review of Mechanisms and Dimensions.” ECIS 2023 Research Papers, 2023.'
ieee: 'L. Tölle and M. Trier, “Polarization in Online Social Networks: A Review
of Mechanisms and Dimensions.” 2023.'
mla: 'Tölle, Laura, and Matthias Trier. Polarization in Online Social Networks:
A Review of Mechanisms and Dimensions. 2023.'
short: L. Tölle, M. Trier, (2023).
conference:
location: Kristiansand, Norway
name: European Conference on Information Systems
date_created: 2026-03-30T10:50:33Z
date_updated: 2026-03-30T10:59:21Z
language:
- iso: eng
series_title: ECIS 2023 Research Papers
status: public
title: 'Polarization in Online Social Networks: A Review of Mechanisms and Dimensions'
type: conference
user_id: '55995'
year: '2023'
...
---
_id: '65224'
author:
- first_name: Laura
full_name: Tölle, Laura
id: '55995'
last_name: Tölle
- first_name: Elena
full_name: Slawinski, Elena
last_name: Slawinski
- first_name: Jennifer
full_name: Fromm, Jennifer
last_name: Fromm
- first_name: Milad
full_name: Mirbabaie, Milad
last_name: Mirbabaie
citation:
ama: 'Tölle L, Slawinski E, Fromm J, Mirbabaie M. A Social Network Approach for
Investigating Social Influences on Effective Use: Demonstration in Virtual Reality
Collaboration. Published online 2023.'
apa: 'Tölle, L., Slawinski, E., Fromm, J., & Mirbabaie, M. (2023). A Social
Network Approach for Investigating Social Influences on Effective Use: Demonstration
in Virtual Reality Collaboration. International Conference on Information
Systems, Hyderabad, India.'
bibtex: '@article{Tölle_Slawinski_Fromm_Mirbabaie_2023, series={ICIS 2023 Proceedings},
title={A Social Network Approach for Investigating Social Influences on Effective
Use: Demonstration in Virtual Reality Collaboration}, author={Tölle, Laura and
Slawinski, Elena and Fromm, Jennifer and Mirbabaie, Milad}, year={2023}, collection={ICIS
2023 Proceedings} }'
chicago: 'Tölle, Laura, Elena Slawinski, Jennifer Fromm, and Milad Mirbabaie. “A
Social Network Approach for Investigating Social Influences on Effective Use:
Demonstration in Virtual Reality Collaboration.” ICIS 2023 Proceedings, 2023.'
ieee: 'L. Tölle, E. Slawinski, J. Fromm, and M. Mirbabaie, “A Social Network Approach
for Investigating Social Influences on Effective Use: Demonstration in Virtual
Reality Collaboration.” 2023.'
mla: 'Tölle, Laura, et al. A Social Network Approach for Investigating Social
Influences on Effective Use: Demonstration in Virtual Reality Collaboration.
2023.'
short: L. Tölle, E. Slawinski, J. Fromm, M. Mirbabaie, (2023).
conference:
location: Hyderabad, India
name: International Conference on Information Systems
date_created: 2026-03-30T11:02:14Z
date_updated: 2026-03-30T11:02:22Z
language:
- iso: eng
series_title: ICIS 2023 Proceedings
status: public
title: 'A Social Network Approach for Investigating Social Influences on Effective
Use: Demonstration in Virtual Reality Collaboration'
type: conference
user_id: '55995'
year: '2023'
...
---
_id: '51383'
author:
- first_name: Joachim
full_name: Hilgert, Joachim
id: '220'
last_name: Hilgert
- first_name: C.
full_name: Arends, C.
last_name: Arends
citation:
ama: Hilgert J, Arends C. Spectral correspondences for rank one locally symmetric
spaces - The case of exceptional parameters. J de l’École polytechnique — Mathématiques.
2023;10:335-403.
apa: Hilgert, J., & Arends, C. (2023). Spectral correspondences for rank one
locally symmetric spaces - The case of exceptional parameters. J. de l’École
Polytechnique — Mathématiques, 10, 335–403.
bibtex: '@article{Hilgert_Arends_2023, title={Spectral correspondences for rank
one locally symmetric spaces - The case of exceptional parameters}, volume={10},
journal={J. de l’École polytechnique — Mathématiques}, author={Hilgert, Joachim
and Arends, C.}, year={2023}, pages={335–403} }'
chicago: 'Hilgert, Joachim, and C. Arends. “Spectral Correspondences for Rank One
Locally Symmetric Spaces - The Case of Exceptional Parameters.” J. de l’École
Polytechnique — Mathématiques 10 (2023): 335–403.'
ieee: J. Hilgert and C. Arends, “Spectral correspondences for rank one locally symmetric
spaces - The case of exceptional parameters,” J. de l’École polytechnique —
Mathématiques, vol. 10, pp. 335–403, 2023.
mla: Hilgert, Joachim, and C. Arends. “Spectral Correspondences for Rank One Locally
Symmetric Spaces - The Case of Exceptional Parameters.” J. de l’École Polytechnique
— Mathématiques, vol. 10, 2023, pp. 335–403.
short: J. Hilgert, C. Arends, J. de l’École Polytechnique — Mathématiques 10 (2023)
335–403.
date_created: 2024-02-19T06:34:11Z
date_updated: 2026-03-31T08:26:09Z
department:
- _id: '91'
intvolume: ' 10'
language:
- iso: eng
page: 335-403
publication: J. de l'École polytechnique — Mathématiques
publication_status: published
status: public
title: Spectral correspondences for rank one locally symmetric spaces - The case of
exceptional parameters
type: journal_article
user_id: '220'
volume: 10
year: '2023'
...
---
_id: '51384'
author:
- first_name: Joachim
full_name: Hilgert, Joachim
id: '220'
last_name: Hilgert
- first_name: H.
full_name: Glöckner, H.
last_name: Glöckner
citation:
ama: Hilgert J, Glöckner H. Aspects of control theory on infinite-dimensional Lie
groups and G-manifolds. J Diff Equations. 2023;343:186-232.
apa: Hilgert, J., & Glöckner, H. (2023). Aspects of control theory on infinite-dimensional
Lie groups and G-manifolds. J. Diff. Equations, 343, 186–232.
bibtex: '@article{Hilgert_Glöckner_2023, title={Aspects of control theory on infinite-dimensional
Lie groups and G-manifolds}, volume={343}, journal={J. Diff. Equations}, author={Hilgert,
Joachim and Glöckner, H.}, year={2023}, pages={186–232} }'
chicago: 'Hilgert, Joachim, and H. Glöckner. “Aspects of Control Theory on Infinite-Dimensional
Lie Groups and G-Manifolds.” J. Diff. Equations 343 (2023): 186–232.'
ieee: J. Hilgert and H. Glöckner, “Aspects of control theory on infinite-dimensional
Lie groups and G-manifolds,” J. Diff. Equations, vol. 343, pp. 186–232,
2023.
mla: Hilgert, Joachim, and H. Glöckner. “Aspects of Control Theory on Infinite-Dimensional
Lie Groups and G-Manifolds.” J. Diff. Equations, vol. 343, 2023, pp. 186–232.
short: J. Hilgert, H. Glöckner, J. Diff. Equations 343 (2023) 186–232.
date_created: 2024-02-19T06:35:08Z
date_updated: 2026-03-31T08:25:53Z
department:
- _id: '91'
intvolume: ' 343'
language:
- iso: eng
page: 186-232
publication: J. Diff. Equations
publication_status: published
status: public
title: Aspects of control theory on infinite-dimensional Lie groups and G-manifolds
type: journal_article
user_id: '220'
volume: 343
year: '2023'
...
---
_id: '42238'
author:
- first_name: Annika
full_name: Junker, Annika
id: '41470'
last_name: Junker
orcid: 0009-0002-6475-2503
- first_name: Niklas
full_name: Fittkau, Niklas
id: '69890'
last_name: Fittkau
orcid: 0009-0007-1281-4465
- first_name: Julia
full_name: Timmermann, Julia
id: '15402'
last_name: Timmermann
- first_name: Ansgar
full_name: Trächtler, Ansgar
id: '552'
last_name: Trächtler
citation:
ama: 'Junker A, Fittkau N, Timmermann J, Trächtler A. Autonomous Golf Putting with
Data-Driven and Physics-Based Methods. In: 2022 Sixth IEEE International Conference
on Robotic Computing (IRC). IEEE; 2023. doi:10.1109/irc55401.2022.00031'
apa: Junker, A., Fittkau, N., Timmermann, J., & Trächtler, A. (2023). Autonomous
Golf Putting with Data-Driven and Physics-Based Methods. 2022 Sixth IEEE International
Conference on Robotic Computing (IRC). 2022 Sixth IEEE International Conference
on Robotic Computing (IRC), Naples, Italy. https://doi.org/10.1109/irc55401.2022.00031
bibtex: '@inproceedings{Junker_Fittkau_Timmermann_Trächtler_2023, title={Autonomous
Golf Putting with Data-Driven and Physics-Based Methods}, DOI={10.1109/irc55401.2022.00031},
booktitle={2022 Sixth IEEE International Conference on Robotic Computing (IRC)},
publisher={IEEE}, author={Junker, Annika and Fittkau, Niklas and Timmermann, Julia
and Trächtler, Ansgar}, year={2023} }'
chicago: Junker, Annika, Niklas Fittkau, Julia Timmermann, and Ansgar Trächtler.
“Autonomous Golf Putting with Data-Driven and Physics-Based Methods.” In 2022
Sixth IEEE International Conference on Robotic Computing (IRC). IEEE, 2023.
https://doi.org/10.1109/irc55401.2022.00031.
ieee: 'A. Junker, N. Fittkau, J. Timmermann, and A. Trächtler, “Autonomous Golf
Putting with Data-Driven and Physics-Based Methods,” presented at the 2022 Sixth
IEEE International Conference on Robotic Computing (IRC), Naples, Italy, 2023,
doi: 10.1109/irc55401.2022.00031.'
mla: Junker, Annika, et al. “Autonomous Golf Putting with Data-Driven and Physics-Based
Methods.” 2022 Sixth IEEE International Conference on Robotic Computing (IRC),
IEEE, 2023, doi:10.1109/irc55401.2022.00031.
short: 'A. Junker, N. Fittkau, J. Timmermann, A. Trächtler, in: 2022 Sixth IEEE
International Conference on Robotic Computing (IRC), IEEE, 2023.'
conference:
end_date: 2022-12-07
location: Naples, Italy
name: 2022 Sixth IEEE International Conference on Robotic Computing (IRC)
start_date: 2022-12-05
date_created: 2023-02-20T08:10:39Z
date_updated: 2026-04-01T05:49:07Z
department:
- _id: '153'
- _id: '880'
doi: 10.1109/irc55401.2022.00031
language:
- iso: eng
main_file_link:
- url: https://ieeexplore.ieee.org/document/10023639
project:
- _id: '690'
name: 'DART: Datengetriebene Methoden in der Regelungstechnik'
publication: 2022 Sixth IEEE International Conference on Robotic Computing (IRC)
publication_status: published
publisher: IEEE
quality_controlled: '1'
status: public
title: Autonomous Golf Putting with Data-Driven and Physics-Based Methods
type: conference
user_id: '41470'
year: '2023'
...
---
_id: '43047'
author:
- first_name: Viola
full_name: Hollenhorst, Viola
id: '50519'
last_name: Hollenhorst
- first_name: Eugeny Y.
full_name: Kenig, Eugeny Y.
id: '665'
last_name: Kenig
citation:
ama: 'Hollenhorst V, Kenig EY. CFD-Untersuchungen der Fluiddynamik und des Wärmetransports
an rauen Oberflächen. In: ; 2023.'
apa: Hollenhorst, V., & Kenig, E. Y. (2023). CFD-Untersuchungen der Fluiddynamik
und des Wärmetransports an rauen Oberflächen. Jahrestreffen der DECHEMA-Fachgruppen
Computational Fluid Dynamics und Wärme- und Stoffübertragung, Frankfurt am Main
.
bibtex: '@inproceedings{Hollenhorst_Kenig_2023, title={CFD-Untersuchungen der Fluiddynamik
und des Wärmetransports an rauen Oberflächen}, author={Hollenhorst, Viola and
Kenig, Eugeny Y.}, year={2023} }'
chicago: Hollenhorst, Viola, and Eugeny Y. Kenig. “CFD-Untersuchungen der Fluiddynamik
und des Wärmetransports an rauen Oberflächen,” 2023.
ieee: V. Hollenhorst and E. Y. Kenig, “CFD-Untersuchungen der Fluiddynamik und des
Wärmetransports an rauen Oberflächen,” presented at the Jahrestreffen der DECHEMA-Fachgruppen
Computational Fluid Dynamics und Wärme- und Stoffübertragung, Frankfurt am Main
, 2023.
mla: Hollenhorst, Viola, and Eugeny Y. Kenig. CFD-Untersuchungen der Fluiddynamik
und des Wärmetransports an rauen Oberflächen. 2023.
short: 'V. Hollenhorst, E.Y. Kenig, in: 2023.'
conference:
end_date: 08.03.2023
location: 'Frankfurt am Main '
name: Jahrestreffen der DECHEMA-Fachgruppen Computational Fluid Dynamics und Wärme-
und Stoffübertragung
start_date: 06.03.2023
date_created: 2023-03-20T07:20:24Z
date_updated: 2026-04-01T06:56:20Z
department:
- _id: '9'
- _id: '145'
language:
- iso: ger
project:
- _id: '52'
name: Computing Resources Provided by the Paderborn Center for Parallel Computing
quality_controlled: '1'
status: public
title: CFD-Untersuchungen der Fluiddynamik und des Wärmetransports an rauen Oberflächen
type: conference_abstract
user_id: '50519'
year: '2023'
...
---
_id: '57990'
author:
- first_name: Carla
full_name: Tampier, Carla
last_name: Tampier
- first_name: Phillip
full_name: Keil, Phillip
last_name: Keil
- first_name: Maura
full_name: Becker, Maura
last_name: Becker
- first_name: Kristina
full_name: Jonas, Kristina
id: '94540'
last_name: Jonas
orcid: 0000-0002-1067-9139
- first_name: Roland
full_name: Goldbrunner, Roland
last_name: Goldbrunner
- first_name: Carolin Weiss
full_name: Lucas, Carolin Weiss
last_name: Lucas
citation:
ama: 'Tampier C, Keil P, Becker M, Jonas K, Goldbrunner R, Lucas CW. Intraoperative
Monitoring of Visuospatial and Linguistic Skills: Scenario Description for a More
Standardised Practice. Brain and Spine. 2023;3:101933. doi:10.1016/j.bas.2023.101933'
apa: 'Tampier, C., Keil, P., Becker, M., Jonas, K., Goldbrunner, R., & Lucas,
C. W. (2023). Intraoperative Monitoring of Visuospatial and Linguistic Skills:
Scenario Description for a More Standardised Practice. Brain and Spine,
3, 101933. https://doi.org/10.1016/j.bas.2023.101933'
bibtex: '@article{Tampier_Keil_Becker_Jonas_Goldbrunner_Lucas_2023, title={Intraoperative
Monitoring of Visuospatial and Linguistic Skills: Scenario Description for a More
Standardised Practice}, volume={3}, DOI={10.1016/j.bas.2023.101933},
journal={Brain and Spine}, author={Tampier, Carla and Keil, Phillip and Becker,
Maura and Jonas, Kristina and Goldbrunner, Roland and Lucas, Carolin Weiss}, year={2023},
pages={101933} }'
chicago: 'Tampier, Carla, Phillip Keil, Maura Becker, Kristina Jonas, Roland Goldbrunner,
and Carolin Weiss Lucas. “Intraoperative Monitoring of Visuospatial and Linguistic
Skills: Scenario Description for a More Standardised Practice.” Brain and Spine
3 (2023): 101933. https://doi.org/10.1016/j.bas.2023.101933.'
ieee: 'C. Tampier, P. Keil, M. Becker, K. Jonas, R. Goldbrunner, and C. W. Lucas,
“Intraoperative Monitoring of Visuospatial and Linguistic Skills: Scenario Description
for a More Standardised Practice,” Brain and Spine, vol. 3, p. 101933,
2023, doi: 10.1016/j.bas.2023.101933.'
mla: 'Tampier, Carla, et al. “Intraoperative Monitoring of Visuospatial and Linguistic
Skills: Scenario Description for a More Standardised Practice.” Brain and Spine,
vol. 3, 2023, p. 101933, doi:10.1016/j.bas.2023.101933.'
short: C. Tampier, P. Keil, M. Becker, K. Jonas, R. Goldbrunner, C.W. Lucas, Brain
and Spine 3 (2023) 101933.
date_created: 2025-01-06T12:11:46Z
date_updated: 2026-04-02T14:13:41Z
doi: 10.1016/j.bas.2023.101933
extern: '1'
intvolume: ' 3'
language:
- iso: eng
page: '101933'
publication: Brain and Spine
publication_identifier:
issn:
- 2772-5294
status: public
title: 'Intraoperative Monitoring of Visuospatial and Linguistic Skills: Scenario
Description for a More Standardised Practice'
type: journal_article
user_id: '61071'
volume: 3
year: '2023'
...
---
_id: '65347'
author:
- first_name: Kerstin
full_name: Droß-Krüpe, Kerstin
id: '125711'
last_name: Droß-Krüpe
citation:
ama: 'Droß-Krüpe K. Textilien (Herstellung, Verarbeitung, Handel). In: RAC.
Vol 32. ; 2023:1-19.'
apa: Droß-Krüpe, K. (2023). Textilien (Herstellung, Verarbeitung, Handel). In RAC
(Vol. 32, pp. 1–19).
bibtex: '@inbook{Droß-Krüpe_2023, title={Textilien (Herstellung, Verarbeitung, Handel)},
volume={32}, booktitle={RAC}, author={Droß-Krüpe, Kerstin}, year={2023}, pages={1–19}
}'
chicago: Droß-Krüpe, Kerstin. “Textilien (Herstellung, Verarbeitung, Handel).” In
RAC, 32:1–19, 2023.
ieee: K. Droß-Krüpe, “Textilien (Herstellung, Verarbeitung, Handel),” in RAC,
vol. 32, 2023, pp. 1–19.
mla: Droß-Krüpe, Kerstin. “Textilien (Herstellung, Verarbeitung, Handel).” RAC,
vol. 32, 2023, pp. 1–19.
short: 'K. Droß-Krüpe, in: RAC, 2023, pp. 1–19.'
date_created: 2026-04-02T10:00:51Z
date_updated: 2026-04-02T15:05:17Z
extern: '1'
intvolume: ' 32'
language:
- iso: ger
page: 1-19
publication: RAC
publication_status: published
status: public
title: Textilien (Herstellung, Verarbeitung, Handel)
type: encyclopedia_article
user_id: '126800'
volume: 32
year: '2023'
...
---
_id: '65292'
author:
- first_name: Kerstin
full_name: Droß-Krüpe, Kerstin
id: '125711'
last_name: Droß-Krüpe
citation:
ama: 'Droß-Krüpe K. Ex India rediens hic fuit - Dokumentarische Quellen zu den Akteuren
im römischen Rotmeerhandel von Augustus bis in die severische Zeit. In: Baumann
St, a. u., eds. Trade and Seafaring in Antiquity: Red Sea - Persian Gulf -
Indian Ocean. Proceedings of the 1st Muziris Workshop, Trier, 28th May 2021.
Vol 1. Muziris. ; 2023:167-198.'
apa: 'Droß-Krüpe, K. (2023). Ex India rediens hic fuit - Dokumentarische Quellen
zu den Akteuren im römischen Rotmeerhandel von Augustus bis in die severische
Zeit. In St. Baumann & u. a. (Eds.), Trade and Seafaring in Antiquity:
Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop,
Trier, 28th May 2021 (Vol. 1, pp. 167–198).'
bibtex: '@inbook{Droß-Krüpe_2023, place={Münster}, series={Muziris}, title={Ex India
rediens hic fuit - Dokumentarische Quellen zu den Akteuren im römischen Rotmeerhandel
von Augustus bis in die severische Zeit}, volume={1}, booktitle={Trade and Seafaring
in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris
Workshop, Trier, 28th May 2021}, author={Droß-Krüpe, Kerstin}, editor={Baumann,
St. and a., u.}, year={2023}, pages={167–198}, collection={Muziris} }'
chicago: 'Droß-Krüpe, Kerstin. “Ex India rediens hic fuit - Dokumentarische Quellen
zu den Akteuren im römischen Rotmeerhandel von Augustus bis in die severische
Zeit.” In Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian
Ocean. Proceedings of the 1st Muziris Workshop, Trier, 28th May 2021, edited
by St. Baumann and u. a., 1:167–98. Muziris. Münster, 2023.'
ieee: 'K. Droß-Krüpe, “Ex India rediens hic fuit - Dokumentarische Quellen zu den
Akteuren im römischen Rotmeerhandel von Augustus bis in die severische Zeit,”
in Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean.
Proceedings of the 1st Muziris Workshop, Trier, 28th May 2021, vol. 1, St.
Baumann and u. a., Eds. Münster, 2023, pp. 167–198.'
mla: 'Droß-Krüpe, Kerstin. “Ex India rediens hic fuit - Dokumentarische Quellen
zu den Akteuren im römischen Rotmeerhandel von Augustus bis in die severische
Zeit.” Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean.
Proceedings of the 1st Muziris Workshop, Trier, 28th May 2021, edited by St.
Baumann and u. a., vol. 1, 2023, pp. 167–98.'
short: 'K. Droß-Krüpe, in: St. Baumann, u. a. (Eds.), Trade and Seafaring in Antiquity:
Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop,
Trier, 28th May 2021, Münster, 2023, pp. 167–198.'
date_created: 2026-04-01T13:10:59Z
date_updated: 2026-04-02T15:39:53Z
editor:
- first_name: St.
full_name: Baumann, St.
last_name: Baumann
- first_name: u.
full_name: a., u.
last_name: a.
extern: '1'
intvolume: ' 1'
language:
- iso: ger
page: 167-198
place: Münster
publication: 'Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean.
Proceedings of the 1st Muziris Workshop, Trier, 28th May 2021'
publication_status: published
quality_controlled: '1'
series_title: Muziris
status: public
title: Ex India rediens hic fuit - Dokumentarische Quellen zu den Akteuren im römischen
Rotmeerhandel von Augustus bis in die severische Zeit
type: book_chapter
user_id: '125711'
volume: 1
year: '2023'
...
---
_id: '65293'
author:
- first_name: Kerstin
full_name: Droß-Krüpe, Kerstin
id: '125711'
last_name: Droß-Krüpe
citation:
ama: 'Droß-Krüpe K. Vertrag statt Vertrauen? Überlegungen zur Lehrlingsausbildung
im frühkaiserzeitlichen Ägypten. In: Reinard P, Rollinger Chr, eds. Vertrauen
als ökonomische Ressource in der antiken Marktwirtschaft. Vol 3. ScrMerc Beihefte.
; 2023:287-304.'
apa: Droß-Krüpe, K. (2023). Vertrag statt Vertrauen? Überlegungen zur Lehrlingsausbildung
im frühkaiserzeitlichen Ägypten. In P. Reinard & Chr. Rollinger (Eds.), Vertrauen
als ökonomische Ressource in der antiken Marktwirtschaft (Vol. 3, pp. 287–304).
bibtex: '@inbook{Droß-Krüpe_2023, place={Gutenberg}, series={ScrMerc Beihefte},
title={Vertrag statt Vertrauen? Überlegungen zur Lehrlingsausbildung im frühkaiserzeitlichen
Ägypten}, volume={3}, booktitle={Vertrauen als ökonomische Ressource in der antiken
Marktwirtschaft}, author={Droß-Krüpe, Kerstin}, editor={Reinard, P. and Rollinger,
Chr.}, year={2023}, pages={287–304}, collection={ScrMerc Beihefte} }'
chicago: Droß-Krüpe, Kerstin. “Vertrag statt Vertrauen? Überlegungen zur Lehrlingsausbildung
im frühkaiserzeitlichen Ägypten.” In Vertrauen als ökonomische Ressource in
der antiken Marktwirtschaft, edited by P. Reinard and Chr. Rollinger, 3:287–304.
ScrMerc Beihefte. Gutenberg, 2023.
ieee: K. Droß-Krüpe, “Vertrag statt Vertrauen? Überlegungen zur Lehrlingsausbildung
im frühkaiserzeitlichen Ägypten,” in Vertrauen als ökonomische Ressource in
der antiken Marktwirtschaft, vol. 3, P. Reinard and Chr. Rollinger, Eds. Gutenberg,
2023, pp. 287–304.
mla: Droß-Krüpe, Kerstin. “Vertrag statt Vertrauen? Überlegungen zur Lehrlingsausbildung
im frühkaiserzeitlichen Ägypten.” Vertrauen als ökonomische Ressource in der
antiken Marktwirtschaft, edited by P. Reinard and Chr. Rollinger, vol. 3,
2023, pp. 287–304.
short: 'K. Droß-Krüpe, in: P. Reinard, Chr. Rollinger (Eds.), Vertrauen als ökonomische
Ressource in der antiken Marktwirtschaft, Gutenberg, 2023, pp. 287–304.'
date_created: 2026-04-01T13:14:00Z
date_updated: 2026-04-02T15:39:34Z
editor:
- first_name: P.
full_name: Reinard, P.
last_name: Reinard
- first_name: Chr.
full_name: Rollinger, Chr.
last_name: Rollinger
extern: '1'
intvolume: ' 3'
language:
- iso: ger
page: 287-304
place: Gutenberg
publication: Vertrauen als ökonomische Ressource in der antiken Marktwirtschaft
publication_status: published
quality_controlled: '1'
series_title: ScrMerc Beihefte
status: public
title: Vertrag statt Vertrauen? Überlegungen zur Lehrlingsausbildung im frühkaiserzeitlichen
Ägypten
type: book_chapter
user_id: '125711'
volume: 3
year: '2023'
...
---
_id: '65296'
author:
- first_name: Kerstin
full_name: Droß-Krüpe, Kerstin
id: '125711'
last_name: Droß-Krüpe
citation:
ama: 'Droß-Krüpe K. Not Paying Taxes in Roman Egypt. In: Schönhärl K, Hürlimann
G, Rohde D, eds. Histories of Tax Evasion, Avoidance and Resistance. ;
2023:71-83.'
apa: Droß-Krüpe, K. (2023). Not Paying Taxes in Roman Egypt. In K. Schönhärl, G.
Hürlimann, & D. Rohde (Eds.), Histories of Tax Evasion, Avoidance and Resistance
(pp. 71–83).
bibtex: '@inbook{Droß-Krüpe_2023, place={New York}, title={Not Paying Taxes in Roman
Egypt}, booktitle={Histories of Tax Evasion, Avoidance and Resistance}, author={Droß-Krüpe,
Kerstin}, editor={Schönhärl, K. and Hürlimann, G. and Rohde, D.}, year={2023},
pages={71–83} }'
chicago: Droß-Krüpe, Kerstin. “Not Paying Taxes in Roman Egypt.” In Histories
of Tax Evasion, Avoidance and Resistance, edited by K. Schönhärl, G. Hürlimann,
and D. Rohde, 71–83. New York, 2023.
ieee: K. Droß-Krüpe, “Not Paying Taxes in Roman Egypt,” in Histories of Tax Evasion,
Avoidance and Resistance, K. Schönhärl, G. Hürlimann, and D. Rohde, Eds. New
York, 2023, pp. 71–83.
mla: Droß-Krüpe, Kerstin. “Not Paying Taxes in Roman Egypt.” Histories of Tax
Evasion, Avoidance and Resistance, edited by K. Schönhärl et al., 2023, pp.
71–83.
short: 'K. Droß-Krüpe, in: K. Schönhärl, G. Hürlimann, D. Rohde (Eds.), Histories
of Tax Evasion, Avoidance and Resistance, New York, 2023, pp. 71–83.'
date_created: 2026-04-01T13:23:24Z
date_updated: 2026-04-02T15:39:00Z
editor:
- first_name: K.
full_name: Schönhärl, K.
last_name: Schönhärl
- first_name: G.
full_name: Hürlimann, G.
last_name: Hürlimann
- first_name: D.
full_name: Rohde, D.
last_name: Rohde
extern: '1'
language:
- iso: eng
page: 71-83
place: New York
publication: Histories of Tax Evasion, Avoidance and Resistance
publication_status: published
quality_controlled: '1'
status: public
title: Not Paying Taxes in Roman Egypt
type: book_chapter
user_id: '125711'
year: '2023'
...
---
_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. Studia Orientalia Electronica. 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. Studia Orientalia Electronica, 11/2(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.” Studia Orientalia Electronica 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,” Studia Orientalia Electronica, 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.” Studia Orientalia Electronica, 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. Trade and Seafaring
in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris
Workshop Trier, 28th May 2021,. Vol 1.; 2023.'
apa: 'Droß-Krüpe, K., Baumann, S., Fink, S., Günther, S., & Reinard, P. (Eds.).
(2023). Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean.
Proceedings of the 1st Muziris Workshop Trier, 28th May 2021, (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. Trade and Seafaring in Antiquity: Red Sea - Persian Gulf
- Indian Ocean. Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,.
Vol. 1. Muziris. Münster, 2023.'
ieee: 'K. Droß-Krüpe, S. Baumann, S. Fink, S. Günther, and P. Reinard, Eds., Trade
and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings
of the 1st Muziris Workshop Trier, 28th May 2021, vol. 1. Münster, 2023.'
mla: 'Droß-Krüpe, Kerstin, et al., editors. Trade and Seafaring in Antiquity:
Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop
Trier, 28th May 2021,. 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. Orientalist
Gazes. Reception and Construction of Images of the Ancient Near East since the
17th Century. Vol 3.; 2023.
apa: Droß-Krüpe, K., Garcia Ventura, A., Ruffing, K., & Vederame, L. (Eds.).
(2023). Orientalist Gazes. Reception and Construction of Images of the Ancient
Near East since the 17th Century (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. Orientalist Gazes. Reception and Construction of Images of the Ancient
Near East since the 17th Century. Vol. 3. WEdge. Münster, 2023.
ieee: K. Droß-Krüpe, A. Garcia Ventura, K. Ruffing, and L. Vederame, Eds., Orientalist
Gazes. Reception and Construction of Images of the Ancient Near East since the
17th Century, vol. 3. Münster, 2023.
mla: Droß-Krüpe, Kerstin, et al., editors. Orientalist Gazes. Reception and Construction
of Images of the Ancient Near East since the 17th Century. 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. Sozial Extra. 2023;47(6). doi:doi.org/10.1007/s12054-023-00639-8 '
apa: 'Menzel, T.-M. (2023). #bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend
in den Sozialen Medien. Sozial Extra, 47(6). https://doi.org/doi.org/10.1007/s12054-023-00639-8 '
bibtex: '@article{Menzel_2023, title={#bedürfnisorientiert und #bindungsorientiert.
Ein Erziehungstrend in den Sozialen Medien}, volume={47}, DOI={doi.org/10.1007/s12054-023-00639-8 }, number={6}, journal={Sozial Extra},
author={Menzel, Tessa-Marie}, year={2023} }'
chicago: 'Menzel, Tessa-Marie. “#bedürfnisorientiert Und #bindungsorientiert. Ein
Erziehungstrend in Den Sozialen Medien.” Sozial Extra 47, no. 6 (2023).
https://doi.org/doi.org/10.1007/s12054-023-00639-8
.'
ieee: 'T.-M. Menzel, “#bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend
in den Sozialen Medien,” Sozial Extra, vol. 47, no. 6, 2023, doi: doi.org/10.1007/s12054-023-00639-8 .'
mla: 'Menzel, Tessa-Marie. “#bedürfnisorientiert Und #bindungsorientiert. Ein Erziehungstrend
in Den Sozialen Medien.” Sozial Extra, vol. 47, no. 6, 2023, doi:doi.org/10.1007/s12054-023-00639-8 .'
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. Qualitatives
Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven
Erkenntnisgewinnung. Barbara Budrich; 2023.'
apa: Menzel, T.-M., & Equit, C. (2023). Theorielose Empirie? Ideen zu einem
theoretisch sensibilisierten Forschen mit der Grounded Theory. In J. Ecarius &
R. Oliveras (Eds.), Qualitatives Forschen in der Erziehungswissenschaft. Prozesse
und Vielfalt der rekonstruktiven Erkenntnisgewinnung. 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 Qualitatives
Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven
Erkenntnisgewinnung, 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 Qualitatives Forschen
in der Erziehungswissenschaft. Prozesse und Vielfalt der rekonstruktiven Erkenntnisgewinnung,
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.” Qualitatives
Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven
Erkenntnisgewinnung, 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? Accounting and Business Research. 2023;53(1):1-37. doi:10.1080/00014788.2021.1958669
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2023). When Do Firms Highlight
Their Effective Tax Rate? Accounting and Business Research, 53(1),
1–37. https://doi.org/10.1080/00014788.2021.1958669
bibtex: '@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight
Their Effective Tax Rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669},
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?” Accounting and Business Research 53,
no. 1 (2023): 1–37. https://doi.org/10.1080/00014788.2021.1958669.'
ieee: 'V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their
Effective Tax Rate?,” Accounting and Business Research, vol. 53, no. 1,
pp. 1–37, 2023, doi: 10.1080/00014788.2021.1958669.'
mla: Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?”
Accounting and Business Research, vol. 53, no. 1, 2023, pp. 1–37, doi:10.1080/00014788.2021.1958669.
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. forschung
- Das Magazin der Deutschen Forschungsgemeinschaft. 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. forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, 1, 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.” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, 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,” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, 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.” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, 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. Journal of the American Taxation Association.
2023;45(2):1-28. doi:10.2308/JATA-2021-013
apa: Bornemann, T., Kelley, S., & Osswald, B. (2023). The Effect of Intellectual
Property Boxes on Innovative Activity and Tax Benefits. Journal of the American
Taxation Association, 45(2), 1–28. https://doi.org/10.2308/JATA-2021-013
bibtex: '@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual
Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={10.2308/JATA-2021-013}, 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.” Journal
of the American Taxation Association 45, no. 2 (2023): 1–28. https://doi.org/10.2308/JATA-2021-013.'
ieee: 'T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property
Boxes on Innovative Activity and Tax Benefits,” Journal of the American Taxation
Association, vol. 45, no. 2, pp. 1–28, 2023, doi: 10.2308/JATA-2021-013.'
mla: Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative
Activity and Tax Benefits.” Journal of the American Taxation Association,
vol. 45, no. 2, 2023, pp. 1–28, doi:10.2308/JATA-2021-013.
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'
...