@incollection{KrollLudwigs2014,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Vorbemerkung vor \S 1353},
  series = {Erman, B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGG, EGBGB (Auszug) , ErbbauRG, LPartG, ProdHaftG, VBVG, VersAus-glG und WEG},
  booktitle = {Erman, B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGG, EGBGB (Auszug) , ErbbauRG, LPartG, ProdHaftG, VBVG, VersAus-glG und WEG},
  editor    = {Ermann, Walter, and Grunewald, Barbara and Maier-Reimer, Georg},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  isbn      = {978-3-50447-102-6},
  year      = {2014},
  language  = {de}
}
@incollection{KrollLudwigs2014,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Vorbemerkung vor \S 1297},
  series = {B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGG, EGBGB (Auszug), ErbbauRG, HausratsVO, LPartG, ProdHaftG, UKlaG, VAHRG und WEG},
  booktitle = {B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGG, EGBGB (Auszug), ErbbauRG, HausratsVO, LPartG, ProdHaftG, UKlaG, VAHRG und WEG},
  editor    = {Ermann, Walter and Grunewald, Barbara and Maier-Reimer, Georg},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  isbn      = {978-3-504-47102-6},
  year      = {2014},
  language  = {de}
}
@incollection{KrollLudwigs2014,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Einleitung vor \S 1297},
  series = {B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGG, EGBGB (Auszug), ErbbauRG, HausratsVO, LPartG, ProdHaftG, UKlaG, VAHRG und WEG},
  booktitle = {B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGG, EGBGB (Auszug), ErbbauRG, HausratsVO, LPartG, ProdHaftG, UKlaG, VAHRG und WEG},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  isbn      = {978-3-504-47102-6},
  year      = {2014},
  language  = {de}
}
@incollection{KrollLudwigs2015,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Kommentierung zu EU-EheG{\"u}terVO-E},
  series = {Europ{\"a}isches Zivilprozess- und Kollisionsrecht EuZPR/EuIPR, Band IV},
  booktitle = {Europ{\"a}isches Zivilprozess- und Kollisionsrecht EuZPR/EuIPR, Band IV},
  editor    = {Rauscher, Thomas},
  edition   = {4., neu bearbeitete Auflage},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  isbn      = {978-3-504-38437-1},
  doi       = {10.9785/9783504384371-007},
  pages     = {1081 -- 1146},
  year      = {2015},
  language  = {de}
}
@incollection{KrollLudwigs2015,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Kommentierung zu EU-LP-G{\"u}terVO},
  series = {Europ{\"a}isches Zivilprozess- und Kollisionsrecht EuZPR/EuIPR, Band IV},
  booktitle = {Europ{\"a}isches Zivilprozess- und Kollisionsrecht EuZPR/EuIPR, Band IV},
  editor    = {Rauscher, Thomas},
  edition   = {4., neu bearbeitete Auflage},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  isbn      = {978-3-504-38437-1},
  doi       = {10.9785/9783504384371-008},
  pages     = {1147 -- 1188},
  year      = {2015},
  language  = {de}
}
@incollection{KrollLudwigs2017,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Kommentierung zu \S\S 1802 - 1834},
  series = {M{\"u}nchener Kommentar zum BGB Band 9, Familienrecht II},
  booktitle = {M{\"u}nchener Kommentar zum BGB Band 9, Familienrecht II},
  editor    = {Oetker, Hartmut and Rixecker, Roland and S{\"a}cker, J{\"u}rgen},
  edition   = {7. Auflage},
  publisher = {C.H.Beck},
  address   = {M{\"u}nchen},
  isbn      = {978-3-406-66548-6},
  year      = {2017},
  language  = {de}
}
@incollection{KrollLudwigs2017,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Kommentierung zu \S\S 1837 - 1851},
  series = {M{\"u}nchener Kommentar zum BGB Band 9, Familienrecht II},
  booktitle = {M{\"u}nchener Kommentar zum BGB Band 9, Familienrecht II},
  edition   = {7. Auflage},
  publisher = {C.H.Beck},
  address   = {M{\"u}nchen},
  isbn      = {978-3-406-66548-6},
  year      = {2017},
  language  = {de}
}
@incollection{KrollLudwigs2017,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Kommentierung zu \S\S 1852 - 1857a},
  series = {M{\"u}nchener Kommentar zum BGB Band 9, Familienrecht II},
  booktitle = {M{\"u}nchener Kommentar zum BGB Band 9, Familienrecht II},
  edition   = {7. Auflage},
  publisher = {C.H.Beck},
  address   = {M{\"u}nchen},
  isbn      = {978-3-406-66548-6},
  year      = {2017},
  language  = {de}
}
@incollection{KrollLudwigs2017,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Art. 48 EGBGB: Wahl eines in einem anderen Mitgliedstaat der Europ{\"a}ischen Union erworbenen Namens, Rn. 5-8, Rn. 11-14, Rn. 45-47, Rn. 48-51},
  series = {Beck'scher Online-Großkommentar zum B{\"u}rgerlichen Recht (BeckOGK), Band: Internationales Privatrecht},
  booktitle = {Beck'scher Online-Großkommentar zum B{\"u}rgerlichen Recht (BeckOGK), Band: Internationales Privatrecht},
  editor    = {Weller, Marc-Philippe and Kindler, Peter},
  publisher = {C.H.Beck},
  address   = {M{\"u}nchen},
  year      = {2017},
  language  = {de}
}
@incollection{KrollLudwigs2017,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Names of individuals},
  series = {European Encyclopedia of Private International Law},
  booktitle = {European Encyclopedia of Private International Law},
  publisher = {Edward Elgar Publishing},
  address   = {Cheltenham, UK},
  isbn      = {9781782547228},
  year      = {2017},
  language  = {en}
}
@incollection{KrollLudwigs2017,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Small Claims Regulation},
  series = {European Encyclopedia of Private International Law},
  booktitle = {European Encyclopedia of Private International Law},
  publisher = {Edward Elgar Publishing},
  address   = {Cheltenham, UK},
  isbn      = {9781782547228},
  year      = {2017},
  language  = {en}
}
@incollection{KrollLudwigs2015,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Art. 5 Rom III-Regulation (choice of applicable law by the parties)},
  series = {Rome Regulations : commentary},
  booktitle = {Rome Regulations : commentary},
  editor    = {Calliess, Gralf-Peter},
  edition   = {2nd ed.},
  publisher = {Wolters Kluwer},
  isbn      = {9789041147547},
  year      = {2015},
  language  = {en}
}
@incollection{KrollLudwigs2015,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Art. 7 Rome III-Regulation (formal validity)},
  series = {Rome Regulations : commentary},
  booktitle = {Rome Regulations : commentary},
  editor    = {Colliess, Gralf-Peter},
  edition   = {2nd ed.},
  publisher = {Wolters Kluwer},
  isbn      = {9789041147547},
  year      = {2015},
  language  = {en}
}
@incollection{KrollLudwigs2011,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Einleitung vor \S 1297 BGB},
  series = {Erman B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGBG, EGBGB, ErbbauVO, HausratsVO, HausTWG, ProdHaftG, Sachen-RBerG, SchuldRAnpG, VerbrKrG. Bd. 2 Bd. 2 [\S\S 759 - 2385, ProdHaftG, ErbbauRG, VersAus-glG, VBVG, LPartG, WEG, EGBGB]},
  booktitle = {Erman B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGBG, EGBGB, ErbbauVO, HausratsVO, HausTWG, ProdHaftG, Sachen-RBerG, SchuldRAnpG, VerbrKrG. Bd. 2 Bd. 2 [\S\S 759 - 2385, ProdHaftG, ErbbauRG, VersAus-glG, VBVG, LPartG, WEG, EGBGB]},
  edition   = {13., neu bearb. Aufl.},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  isbn      = {9783504471019},
  pages     = {4299},
  year      = {2011},
  language  = {de}
}
@incollection{KrollLudwigs2011,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Vor \S 1297 bis \S 1302 BGB (Verl{\"o}bnis)},
  series = {Erman B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGBG, EGBGB, ErbbauVO, HausratsVO, HausTWG, ProdHaftG, Sachen-RBerG, SchuldRAnpG, VerbrKrG. Bd. 2 Bd. 2 [\S\S 759 - 2385, ProdHaftG, ErbbauRG, VersAus-glG, VBVG, LPartG, WEG, EGBGB]},
  booktitle = {Erman B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGBG, EGBGB, ErbbauVO, HausratsVO, HausTWG, ProdHaftG, Sachen-RBerG, SchuldRAnpG, VerbrKrG. Bd. 2 Bd. 2 [\S\S 759 - 2385, ProdHaftG, ErbbauRG, VersAus-glG, VBVG, LPartG, WEG, EGBGB]},
  edition   = {13., neu bearb. Aufl.},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  isbn      = {9783504471019},
  year      = {2011},
  language  = {de}
}
@incollection{KrollLudwigs2011,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Vor \S 1353 bis \S 1362 BGB (Allgemeine Ehewirkungen)},
  series = {Erman B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGBG, EGBGB, ErbbauVO, HausratsVO, HausTWG, ProdHaftG, Sachen-RBerG, SchuldRAnpG, VerbrKrG. Bd. 2 Bd. 2 [\S\S 759 - 2385, ProdHaftG, ErbbauRG, VersAus-glG, VBVG, LPartG, WEG, EGBGB]},
  booktitle = {Erman B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGBG, EGBGB, ErbbauVO, HausratsVO, HausTWG, ProdHaftG, Sachen-RBerG, SchuldRAnpG, VerbrKrG. Bd. 2 Bd. 2 [\S\S 759 - 2385, ProdHaftG, ErbbauRG, VersAus-glG, VBVG, LPartG, WEG, EGBGB]},
  edition   = {13., neu bearb. Aufl.},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  isbn      = {9783504471019},
  year      = {2011},
  language  = {de}
}
@article{KrollLudwigs2019,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Vernachl{\"a}ssigung des unionsrechtlichen Anerkennungsprinzips durch den BGH},
  series = {NJW Neue Juristische Wochenschrift},
  journal   = {NJW Neue Juristische Wochenschrift},
  number    = {32},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  issn      = {0341-1915},
  pages     = {2277 -- 2279},
  year      = {2019},
  language  = {de}
}
@article{KrollLudwigs2010,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Die Zukunft des verbrauchersch{\"u}tzenden Widerrufsrechts in Europa},
  series = {Zeitschrift f{\"u}r europ{\"a}isches Privatrecht : ZEuP},
  volume    = {18},
  journal   = {Zeitschrift f{\"u}r europ{\"a}isches Privatrecht : ZEuP},
  number    = {3},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  issn      = {0943-3929},
  pages     = {509 -- 534},
  year      = {2010},
  abstract  = {Das verbrauchersch{\"u}tzende Widerrufsrecht ist in die Jahre gekommen. Als Ergebnis der zunehmenden Rechtszersplitterung im europ{\"a}ischen Richtlinienrecht hat sich eine un{\"u}berschaubare Bandbreite an Ausgestaltungsformen in den mitgliedstaatlichen Rechtssystemen herausgebildet. Effektivit{\"a}tseinbußen, Wettbewerbsverzerrungen und ein hohes Maß an Rechtsunsicherheit sind die Folgen. Zur{\"u}ckf{\"u}hren l{\"a}sst sich die kostenintensive Fragmentierung des Verbrauchervertragsrechts auf die bisherige Regelungspolitik der Mindestharmonisierung, die es den Mitgliedstaaten erlaubt, von dem durch die Richtlinien gesetzten Mindeststandard durch „{\"u}berschießende Umsetzung" abzuweichen. Der Unionsgesetzgeber versucht dem vermehrt durch einen Prozess der Vollharmonisierung zu begegnen: Neben Reformen der Richtlinie {\"u}ber Verbraucherkredite (VerbrKrRL) sowie der Timesharing-Richtlinie (TimesharingRL), liegt seit dem 8. Oktober 2008 nunmehr auch der Entwurf einer Rahmenrichtlinie {\"u}ber die Rechte der Verbraucher (VRRL-E) vor. Danach sollen die bisherigen Richtlinien {\"u}ber Haust{\"u}rgesch{\"a}fte (Haust{\"u}rgesch{\"a}fteRL), Fernabsatzvertr{\"a}ge (FARL), missbr{\"a}uchliche Klauseln sowie Verbrauchsg{\"u}terk{\"a}ufe vereinigt werden. F{\"u}r das verbrauchersch{\"u}tzende Widerrufsrecht ist damit zum einen die Herausbildung einheitlicher Kernelemente verbunden, zum anderen tritt es in Konkurrenz zu umfassenden Informationspflichten, die ebenfalls den Schutz des Verbrauchers vor dem un{\"u}berlegten Abschluss riskanter bzw. nachteiliger Vertr{\"a}ge zum Ziel haben. Angesichts dieser Entwicklung stellt sich im Folgenden die Frage nach der Zukunft des unionsrechtlichen Widerrufsrechts. Von besonderer Bedeutung ist dabei die Kl{\"a}rung des Verh{\"a}ltnisses zu den verbrauchersch{\"u}tzenden Informationspflichten. Dazu bedarf es zun{\"a}chst der Herausarbeitung einheitlicher Kernelemente des Widerrufsrechts im vollharmonisierten Richtlinienrecht (II.) sowie einer Systematisierung der sekund{\"a}rrechtlichen Informationspflichten im Anschluss eine kritische Gegen{\"u}berstellung der Vor- und Nachteile beider Schutzinstrumente erfolgen kann (IV.).},
  language  = {de}
}
@incollection{KraftKohlMeinecke2024,
  author    = {Kraft, Bodo and Kohl, Philipp and Meinecke, Matthias},
  title     = {Analyse und Nachverfolgung von Projektzielen durch Einsatz von Natural Language Processing},
  series = {KI in der Projektwirtschaft : was ver{\"a}ndert sich durch KI im Projektmanagement?},
  booktitle = {KI in der Projektwirtschaft : was ver{\"a}ndert sich durch KI im Projektmanagement?},
  editor    = {Bernert, Christian and Scheurer, Steffen and Wehnes, Harald},
  publisher = {UVK Verlag},
  isbn      = {978-3-3811-1132-9 (Online)},
  doi       = {10.24053/9783381111329},
  pages     = {157 -- 167},
  year      = {2024},
  language  = {de}
}
@inproceedings{KohlFreyerKraemeretal.2023,
  author    = {Kohl, Philipp and Freyer, Nils and Kr{\"a}mer, Yoka and Werth, Henri and Wolf, Steffen and Kraft, Bodo and Meinecke, Matthias and Z{\"u}ndorf, Albert},
  title     = {ALE: a simulation-based active learning evaluation framework for the parameter-driven comparison of query strategies for NLP},
  series = {Deep Learning Theory and Applications. DeLTA 2023. Communications in Computer and Information Science},
  booktitle = {Deep Learning Theory and Applications. DeLTA 2023. Communications in Computer and Information Science},
  editor    = {Conte, Donatello and Fred, Ana and Gusikhin, Oleg and Sansone, Carlo},
  publisher = {Springer},
  address   = {Cham},
  isbn      = {978-3-031-39058-6 (Print)},
  doi       = {978-3-031-39059-3},
  pages     = {235 -- 253},
  year      = {2023},
  abstract  = {Supervised machine learning and deep learning require a large amount of labeled data, which data scientists obtain in a manual, and time-consuming annotation process. To mitigate this challenge, Active Learning (AL) proposes promising data points to annotators they annotate next instead of a subsequent or random sample. This method is supposed to save annotation effort while maintaining model performance. However, practitioners face many AL strategies for different tasks and need an empirical basis to choose between them. Surveys categorize AL strategies into taxonomies without performance indications. Presentations of novel AL strategies compare the performance to a small subset of strategies. Our contribution addresses the empirical basis by introducing a reproducible active learning evaluation (ALE) framework for the comparative evaluation of AL strategies in NLP. The framework allows the implementation of AL strategies with low effort and a fair data-driven comparison through defining and tracking experiment parameters (e.g., initial dataset size, number of data points per query step, and the budget). ALE helps practitioners to make more informed decisions, and researchers can focus on developing new, effective AL strategies and deriving best practices for specific use cases. With best practices, practitioners can lower their annotation costs. We present a case study to illustrate how to use the framework.},
  language  = {en}
}
@book{Knueppel2007,
  author    = {Kn{\"u}ppel, Mark},
  title     = {Bilanzierung von Verschmelzungen nach Handelsrecht, Steuerrecht und IFRS : Gemeinsamkeiten, Unterschiede und Grenzen der Konvergenz},
  publisher = {E. Schmidt},
  address   = {Berlin},
  isbn      = {978-3-503-10009-5},
  pages     = {XXVIII, 322 S. : graph. Darst.},
  year      = {2007},
  language  = {de}
}
@article{Knueppel2005,
  author    = {Kn{\"u}ppel, Mark},
  title     = {Außerbilanzielle Korrekturen},
  series = {Handbuch der Bilanzierung : das gesamte Wissen zur Rechnungslegung nach HGB, EStG und IFRS / Federmann, Rudolf ; Gnam, Arnulf ; Ammedick, Oliver},
  journal   = {Handbuch der Bilanzierung : das gesamte Wissen zur Rechnungslegung nach HGB, EStG und IFRS / Federmann, Rudolf ; Gnam, Arnulf ; Ammedick, Oliver},
  publisher = {Haufe},
  address   = {Freiburg},
  pages     = {17-1 -- 17-67},
  year      = {2005},
  language  = {de}
}
@article{Knueppel2003,
  author    = {Kn{\"u}ppel, Mark},
  title     = {Sonderbilanz und Status},
  series = {Handbuch der Bilanzierung : das gesamte Wissen zur Rechnungslegung nach HGB, EStG und IFRS / Federmann, Rudolf ; Gnam, Arnulf ; Ammedick, Oliver},
  journal   = {Handbuch der Bilanzierung : das gesamte Wissen zur Rechnungslegung nach HGB, EStG und IFRS / Federmann, Rudolf ; Gnam, Arnulf ; Ammedick, Oliver},
  publisher = {Haufe},
  address   = {Freiburg},
  pages     = {122-1 -- 122-53},
  year      = {2003},
  language  = {de}
}
@article{Knueppel2002,
  author    = {Kn{\"u}ppel, Mark},
  title     = {Pro-Forma-Angaben},
  series = {Handbuch der Bilanzierung : das gesamte Wissen zur Rechnungslegung nach HGB, EStG und IFRS / Federmann, Rudolf ; Gnam, Arnulf ; Ammedick, Oliver},
  journal   = {Handbuch der Bilanzierung : das gesamte Wissen zur Rechnungslegung nach HGB, EStG und IFRS / Federmann, Rudolf ; Gnam, Arnulf ; Ammedick, Oliver},
  publisher = {Haufe},
  address   = {Freiburg},
  pages     = {1950 -- 1952},
  year      = {2002},
  language  = {de}
}
@article{Knueppel2012,
  author    = {Kn{\"u}ppel, Mark},
  title     = {Außerbilanzielle Korrekturen},
  series = {Handbuch der Bilanzierung online},
  journal   = {Handbuch der Bilanzierung online},
  editor    = {Federmann, Rudolf and Kußmaul, Heinz and M{\"u}ller, Stefan},
  publisher = {Haufe},
  address   = {Freiburg},
  issn      = {0172-0392},
  pages     = {Artikel HI 1380074},
  year      = {2012},
  language  = {de}
}
@inproceedings{KnackstedtEggertHeddieretal.2013,
  author    = {Knackstedt, Ralf and Eggert, Mathias and Heddier, Marcel and Chasin, Friedrich and Becker, J{\"o}rg},
  title     = {The Relationship Of Is And Law - The Perspective Of And Implications For IS Research},
  series = {ECIS 2013 Completed Research. 18},
  booktitle = {ECIS 2013 Completed Research. 18},
  pages     = {13 S.},
  year      = {2013},
  language  = {en}
}
@inproceedings{KnackstedtEggertHeddieretal.2013,
  author    = {Knackstedt, Ralf and Eggert, Mathias and Heddier, Marcel and Chasin, Friedrich and Becker, J{\"o}rg},
  title     = {The Relationship of IS and Law - Insights into the German Online Car Registration Case},
  series = {ECIS 2013 Completed Research. 18. Proceedings of the 21st European Conference on Information Systems},
  booktitle = {ECIS 2013 Completed Research. 18. Proceedings of the 21st European Conference on Information Systems},
  pages     = {13 S.},
  year      = {2013},
  language  = {en}
}
@article{KnackstedtEggertGraeweetal.2010,
  author    = {Knackstedt, Ralf and Eggert, Mathias and Gr{\"a}we, Lena and Spittka, Jan},
  title     = {Forschungsportal f{\"u}r Rechtsinformatik und Informationsrecht - Weg zu einer disziplinen{\"u}bergreifenden Forschungs{\"u}bersicht},
  series = {MMR - Multimedia und Recht},
  journal   = {MMR - Multimedia und Recht},
  number    = {8},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  issn      = {1434-596X},
  pages     = {528 -- 533},
  year      = {2010},
  abstract  = {Die Entwicklungen der Rechtsinformatik und des Informationsrechts zeigen, dass diese Disziplinen aktuell vor der Herausforderung stehen, eine interdisziplin{\"a}re Zusammenarbeit zwischen ihnen und anderen Disziplinen zu etablieren. Unterschiedliche Publikationskulturen erschweren die Erreichung dieses Ziels. Forschungsportale stellen themenspezifische, internetbasierte Verzeichnisse dar, die bereits vorhandene Informationen strukturiert zug{\"a}nglich machen. Sie k{\"o}nnen die Beziehungen zwischen den Disziplinen f{\"o}rdern, indem sie bereits erzielte Arbeitsergebnisse disziplinen{\"u}bergreifend bekannt machen und dadurch dazu beitragen, Synergiepotenziale und m{\"o}gliche Kooperationspartner zu identifizieren.},
  language  = {de}
}
@inproceedings{KnackstedtEggertFleischer2012,
  author    = {Knackstedt, Ralf and Eggert, Mathias and Fleischer, Stefan},
  title     = {The Legal Perspective on Business to Government Reporting - A Conceptual Modeling Approach and Its Application in the Financial Sector},
  series = {45th Hawaii International Conference on System Sciences 2012},
  booktitle = {45th Hawaii International Conference on System Sciences 2012},
  isbn      = {978-0-7695-4525-7},
  doi       = {10.1109/HICSS.2012.576},
  pages     = {2309 -- 2318},
  year      = {2012},
  language  = {en}
}
@article{KlettkeHomburgGell2015,
  author    = {Klettke, Tanja and Homburg, Carsten and Gell, Sebastian},
  title     = {How to measure analyst forecast effort},
  series = {European Accounting Review},
  volume    = {24},
  journal   = {European Accounting Review},
  number    = {1},
  publisher = {Taylor \& Francis},
  address   = {London},
  issn      = {0963-8180},
  doi       = {10.1080/09638180.2014.909291},
  pages     = {129 -- 146},
  year      = {2015},
  abstract  = {We introduce a new way to measure the forecast effort that analysts devote to their earnings forecasts by measuring the analyst's general effort for all covered firms. While the commonly applied effort measure is based on analyst behaviour for one firm, our measure considers analyst behaviour for all covered firms. Our general effort measure captures additional information about analyst effort and thus can identify accurate forecasts. We emphasise the importance of investigating analyst behaviour in a larger context and argue that analysts who generally devote substantial forecast effort are also likely to devote substantial effort to a specific firm, even if this effort might not be captured by a firm-specific measure. Empirical results reveal that analysts who devote higher general forecast effort issue more accurate forecasts. Additional investigations show that analysts' career prospects improve with higher general forecast effort. Our measure improves on existing methods as it has higher explanatory power regarding differences in forecast accuracy than the commonly applied effort measure. Additionally, it can address research questions that cannot be examined with a firm-specific measure. It provides a simple but comprehensive way to identify accurate analysts.},
  language  = {en}
}
@inproceedings{KleinLindemann1997,
  author    = {Klein, Stefan and Lindemann, Markus},
  title     = {New architectures for web-enabled EDI-applications and their impact on VANS},
  series = {Global business in practice : proceedings of the Tenth International Bled Electronic Commerce Conference BLED '97, Bled, Slovenia, June 9-11 1997},
  booktitle = {Global business in practice : proceedings of the Tenth International Bled Electronic Commerce Conference BLED '97, Bled, Slovenia, June 9-11 1997},
  editor    = {Vogel, Douglas R.},
  publisher = {Moderna organizacija},
  address   = {Kranj},
  pages     = {556 -- 573},
  year      = {1997},
  language  = {en}
}
@book{KleinMuellerLieber2012,
  author    = {Klein, Hartmut Heinz and M{\"u}ller, Thomas and Lieber, Bettina},
  title     = {{\"A}nderung der Unternehmensform : Handbuch zum Umwandlungs- und Umwandlungssteuerrecht},
  edition   = {9. Aufl.},
  publisher = {Verl. Neue Wirtschafts-Briefe},
  address   = {Herne},
  isbn      = {978-3-482-42259-1},
  pages     = {XL, 585 S. : graph. Darst.},
  year      = {2012},
  language  = {de}
}
@incollection{KirschBassen2013,
  author    = {Kirsch, Hans-J{\"u}rgen and Bassen, Yasmine},
  title     = {IGW RS HFA 21 : konzeptionelle L{\"o}sung oder Einzelfall? ; Erfolg bei Spenden sammelnden Organisationen ; eine bilanztheoretische Untersuchung},
  series = {Jahrbuch f{\"u}r Controlling und Rechnungswesen. Vol. 29},
  booktitle = {Jahrbuch f{\"u}r Controlling und Rechnungswesen. Vol. 29},
  publisher = {LexisNexis, ARD Orac},
  address   = {Wien},
  pages     = {355 -- 369},
  year      = {2013},
  language  = {de}
}
@article{KemptFreyerNagel2022,
  author    = {Kempt, Hendrik and Freyer, Nils and Nagel, Saskia K.},
  title     = {Justice and the normative standards of explainability in healthcare},
  series = {Philosophy \& Technology},
  volume    = {35},
  journal   = {Philosophy \& Technology},
  number    = {Article number: 100},
  publisher = {Springer Nature},
  address   = {Berlin},
  doi       = {10.1007/s13347-022-00598-0},
  pages     = {1 -- 19},
  year      = {2022},
  abstract  = {Providing healthcare services frequently involves cognitively demanding tasks, including diagnoses and analyses as well as complex decisions about treatments and therapy. From a global perspective, ethically significant inequalities exist between regions where the expert knowledge required for these tasks is scarce or abundant. One possible strategy to diminish such inequalities and increase healthcare opportunities in expert-scarce settings is to provide healthcare solutions involving digital technologies that do not necessarily require the presence of a human expert, e.g., in the form of artificial intelligent decision-support systems (AI-DSS). Such algorithmic decision-making, however, is mostly developed in resource- and expert-abundant settings to support healthcare experts in their work. As a practical consequence, the normative standards and requirements for such algorithmic decision-making in healthcare require the technology to be at least as explainable as the decisions made by the experts themselves. The goal of providing healthcare in settings where resources and expertise are scarce might come with a normative pull to lower the normative standards of using digital technologies in order to provide at least some healthcare in the first place. We scrutinize this tendency to lower standards in particular settings from a normative perspective, distinguish between different types of absolute and relative, local and global standards of explainability, and conclude by defending an ambitious and practicable standard of local relative explainability.},
  language  = {en}
}
@article{KellnerLind2006,
  author    = {Kellner, Katja and Lind, Thorsten Patric},
  title     = {Zur Verj{\"a}hrung des Anspruchs aus \S 32b GmbHG},
  series = {Zeitschrift f{\"u}r das gesamte Insolvenzrecht : ZInsO},
  journal   = {Zeitschrift f{\"u}r das gesamte Insolvenzrecht : ZInsO},
  number    = {H. 8},
  issn      = {1615-8032},
  pages     = {413 -- 414},
  year      = {2006},
  language  = {de}
}
@article{KaltschmittThraenFredebeulKreinetal.2006,
  author    = {Kaltschmitt, Martin and Thr{\"a}n, Daniela and Fredebeul-Krein, Markus and Vogel, Erika and Kalitzky, Thomas and Ehrhart, Karl Martin and Hoppe, Christian and Seifert, Stefan and Sijm, Jos and B{\"o}hringer, Christoph and Hoffmann, Tim and Moslener, Ulf and Sturm, Bodo and Diekmann, Jochen and Schleich, Joachim},
  title     = {CO2-Emissionshandel},
  series = {Zeitschrift f{\"u}r Energiewirtschaft},
  volume    = {Vol. 30},
  journal   = {Zeitschrift f{\"u}r Energiewirtschaft},
  number    = {Iss. 4},
  issn      = {0343-5377 (Print) 1866-2765 (Online)},
  pages     = {271 -- 314},
  year      = {2006},
  language  = {de}
}
@inproceedings{JarkeGebhardtJacobsetal.1996,
  author    = {Jarke, Matthias and Gebhardt, Michael and Jacobs, Stephan and Nissen, Hans W.},
  title     = {Conflict analysis across heterogeneous viewpoints: formalization and visualization},
  series = {Proceedings of the 29th Annual Hawaii International Conference on System Sciences},
  booktitle = {Proceedings of the 29th Annual Hawaii International Conference on System Sciences},
  isbn      = {0-8186-7324-9},
  doi       = {10.1109/HICSS.1996.493191},
  pages     = {199 -- 208},
  year      = {1996},
  language  = {en}
}
@article{JanzVoss2001,
  author    = {Janz, Norbert and Voß, K.},
  title     = {Innovationen im Dienstleistungssektor: Rationalisierung steht nicht im Vordergrund / Janz, N. und K. Voß},
  year      = {2001},
  language  = {de}
}
@article{JanzVoss2001,
  author    = {Janz, Norbert and Voß, K.},
  title     = {Innovationsverhalten der deutschen Wirtschaft: Spitzenstellung bei Marktneuheiten / Janz, N. und K. Voß},
  year      = {2001},
  language  = {de}
}
@article{JanzVoss2000,
  author    = {Janz, Norbert and Voß, K.},
  title     = {Innovationen im verarbeitenden Gewerbe: Kleine und mittlere Unternehmen verschenken Gewinnchancen / Janz, N. und K. Voß},
  year      = {2000},
  language  = {de}
}
@article{JanzVoss2000,
  author    = {Janz, Norbert and Voß, K.},
  title     = {Innovationen im verarbeitenden Gewerbe: Ostdeutsche Unternehmen haben sich weitgehend angepaßt / Janz, N.},
  year      = {2000},
  language  = {de}
}
@article{JanzVoss2000,
  author    = {Janz, Norbert and Voß, K.},
  title     = {MIP-Nutzerkonferenz - Forschung mit dem Mannheimer Innovationspanel / Janz, N. und k. Voß},
  pages     = {4 -- 4},
  year      = {2000},
  language  = {de}
}
@article{JanzVoss1999,
  author    = {Janz, Norbert and Voß, K.},
  title     = {Dienstleistungsexport: Innovative Unternehmen sind exportst{\"a}rker / Janz, N. und k. Voß},
  year      = {1999},
  language  = {de}
}
@article{JanzVoss1999,
  author    = {Janz, Norbert and Voß, K.},
  title     = {Innovationen im Dienstleistungssektor: Gegens{\"a}tzliche Entwicklungen in den Branchen / Janz, N. und k. Voß},
  year      = {1999},
  language  = {de}
}
@article{JanzVoss1999,
  author    = {Janz, Norbert and Voß, K.},
  title     = {Innovationst{\"a}tigkeit im Verarbeitenden Gewerbe und Bergbau hat zugenommen / Janz, N. und k. Voß},
  year      = {1999},
  language  = {de}
}
@article{JanzRoth1997,
  author    = {Janz, Norbert and Roth, M.},
  title     = {Innovationsreport Großhandel},
  series = {EU-Magazin : unabh{\"a}ngige Zeitschrift f{\"u}r Wirtschaft, Recht und Politik in der Europ{\"a}ischen Union ; mit ZEW aktuell. 4 (1997)},
  journal   = {EU-Magazin : unabh{\"a}ngige Zeitschrift f{\"u}r Wirtschaft, Recht und Politik in der Europ{\"a}ischen Union ; mit ZEW aktuell. 4 (1997)},
  isbn      = {0946-4689},
  pages     = {1 -- 2},
  year      = {1997},
  language  = {de}
}
@book{JanzRammerEblingetal.2003,
  author    = {Janz, Norbert and Rammer, Christian and Ebling, G{\"u}nther and Peters, Bettina},
  title     = {Innovationsverhalten der deutschen Wirtschaft: Indikatorenbericht zur Innovationserhebung 2002 / Rammer, C., G. Ebling, S. Gottschalk, N. Janz, B. Peters und T. Schmidt},
  publisher = {ZEW Zentrum f{\"u}r Europ{\"a}ische Wirtschaftsforschung},
  address   = {Mannheim},
  pages     = {16 S., graph. Darst.},
  year      = {2003},
  language  = {de}
}
@book{JanzPeters2002,
  author    = {Janz, Norbert and Peters, Bettina},
  title     = {Innovation and Innovation Success in the German Manufacturing Sector. Econometric Evidence at Firm Level / Janz, N. and Peters, B.},
  pages     = {mimeo},
  year      = {2002},
  language  = {en}
}
@article{JanzLoeoefPeters2004,
  author    = {Janz, Norbert and L{\"o}{\"o}f, Hans and Peters, Bettina},
  title     = {Firm Level Innovation and Productivity, Is there a Common Story Across Countries?},
  series = {Problems and Perspectives in Management (2004)},
  journal   = {Problems and Perspectives in Management (2004)},
  isbn      = {ISSN 1727-7051},
  pages     = {184 -- 204},
  year      = {2004},
  language  = {en}
}
@book{JanzLoeoefPeters2003,
  author    = {Janz, Norbert and L{\"o}{\"o}f, Hans and Peters, Bettina},
  title     = {Firm Level Innovation and Productivity, Is there a Common Story Across Countries?},
  publisher = {Zentrum f{\"u}r Europ{\"a}ische Wirtschaftsforschung ZEW},
  address   = {Mannheim},
  isbn      = {ISSN 1727-7051},
  pages     = {34},
  year      = {2003},
  language  = {en}
}