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Die Bonitätsprüfungspflicht bei Personenmehrheiten im Verbraucherdarlehensrecht. <i>Archiv für die civilistische Praxis (AcP)</i>, <i>6</i>, 893–927."},"publication":"Archiv für die civilistische Praxis (AcP)","issue":"6","extern":"1"},{"type":"book_chapter","department":[{"_id":"845"}],"date_created":"2024-05-12T13:06:01Z","extern":"1","publication":"Handelsgesetzbuch","language":[{"iso":"ger"}],"date_updated":"2024-05-12T13:06:19Z","publication_status":"published","intvolume":"         2","title":"§§ 109-130b HGB (Innen- und Außenrechtsbeziehungen der OHG)","year":"2020","author":[{"full_name":"Bartlitz, David","last_name":"Bartlitz","orcid":"0000-0003-2967-8299 ","first_name":"David","id":"104560"},{"full_name":"Hoffmann, Jochen","first_name":"Jochen","last_name":"Hoffmann"}],"place":"Berlin","citation":{"apa":"Bartlitz, D., &#38; Hoffmann, J. (2020). §§ 109-130b HGB (Innen- und Außenrechtsbeziehungen der OHG). In E. Heymann (Ed.), <i>Handelsgesetzbuch</i> (3rd ed., Vol. 2). de Gruyter.","ieee":"D. Bartlitz and J. Hoffmann, “§§ 109-130b HGB (Innen- und Außenrechtsbeziehungen der OHG),” in <i>Handelsgesetzbuch</i>, 3rd ed., vol. 2, E. Heymann, Ed. Berlin: de Gruyter, 2020.","short":"D. Bartlitz, J. Hoffmann, in: E. Heymann (Ed.), Handelsgesetzbuch, 3rd ed., de Gruyter, Berlin, 2020.","chicago":"Bartlitz, David, and Jochen Hoffmann. “§§ 109-130b HGB (Innen- und Außenrechtsbeziehungen der OHG).” In <i>Handelsgesetzbuch</i>, edited by Ernst Heymann, 3rd ed. Vol. 2. Berlin: de Gruyter, 2020.","mla":"Bartlitz, David, and Jochen Hoffmann. “§§ 109-130b HGB (Innen- und Außenrechtsbeziehungen der OHG).” <i>Handelsgesetzbuch</i>, edited by Ernst Heymann, 3rd ed., vol. 2, de Gruyter, 2020.","ama":"Bartlitz D, Hoffmann J. §§ 109-130b HGB (Innen- und Außenrechtsbeziehungen der OHG). In: Heymann E, ed. <i>Handelsgesetzbuch</i>. Vol 2. 3rd ed. de Gruyter; 2020.","bibtex":"@inbook{Bartlitz_Hoffmann_2020, place={Berlin}, edition={3}, title={§§ 109-130b HGB (Innen- und Außenrechtsbeziehungen der OHG)}, volume={2}, booktitle={Handelsgesetzbuch}, publisher={de Gruyter}, author={Bartlitz, David and Hoffmann, Jochen}, editor={Heymann, Ernst}, year={2020} }"},"user_id":"95606","editor":[{"full_name":"Heymann, Ernst","first_name":"Ernst","last_name":"Heymann"}],"volume":2,"publisher":"de Gruyter","_id":"54231","edition":"3","status":"public"},{"citation":{"ama":"Brendel B, Greulich S, Trang ST-N, Niederman F. 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Towards a Greater Diversity of Replication Studies. <i>AIS Transactions on Replication Research</i>, <i>6</i>(1), 1–15.","ieee":"B. Brendel, S. Greulich, S. T.-N. Trang, and F. 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Replication of the Unified Model of Information Security Policy Compliance. <i>AIS Transactions on Replication Research</i>. 2020;6(1):1-16.","bibtex":"@article{Masuch_Hengstler_Trang_Brendel_2020, title={Replication of the Unified Model of Information Security Policy Compliance}, volume={6}, number={1}, journal={AIS Transactions on Replication Research}, author={Masuch, K. and Hengstler, S. and Trang, Simon Thanh-Nam and Brendel, A.}, year={2020}, pages={1–16} }","apa":"Masuch, K., Hengstler, S., Trang, S. T.-N., &#38; Brendel, A. (2020). Replication of the Unified Model of Information Security Policy Compliance. <i>AIS Transactions on Replication Research</i>, <i>6</i>(1), 1–16.","ieee":"K. Masuch, S. Hengstler, S. T.-N. Trang, and A. Brendel, “Replication of the Unified Model of Information Security Policy Compliance,” <i>AIS Transactions on Replication Research</i>, vol. 6, no. 1, pp. 1–16, 2020.","chicago":"Masuch, K., S. Hengstler, Simon Thanh-Nam Trang, and A. Brendel. “Replication of the Unified Model of Information Security Policy Compliance.” <i>AIS Transactions on Replication Research</i> 6, no. 1 (2020): 1–16.","short":"K. Masuch, S. Hengstler, S.T.-N. Trang, A. Brendel, AIS Transactions on Replication Research 6 (2020) 1–16."},"publication":"AIS Transactions on Replication Research","issue":"1"},{"citation":{"chicago":"Feng, Yuanhua, Thomas Gries, and Marlon Fritz. “Data-Driven Local Polynomial for the Trend and Its Derivatives in Economic Time Series.” <i>Journal of Nonparametric Statistics</i>, 2020, 510–33. <a href=\"https://doi.org/10.1080/10485252.2020.1759598\">https://doi.org/10.1080/10485252.2020.1759598</a>.","short":"Y. Feng, T. Gries, M. Fritz, Journal of Nonparametric Statistics (2020) 510–533.","apa":"Feng, Y., Gries, T., &#38; Fritz, M. (2020). Data-driven local polynomial for the trend and its derivatives in economic time series. <i>Journal of Nonparametric Statistics</i>, 510–533. <a href=\"https://doi.org/10.1080/10485252.2020.1759598\">https://doi.org/10.1080/10485252.2020.1759598</a>","ieee":"Y. Feng, T. Gries, and M. Fritz, “Data-driven local polynomial for the trend and its derivatives in economic time series,” <i>Journal of Nonparametric Statistics</i>, pp. 510–533, 2020, doi: <a href=\"https://doi.org/10.1080/10485252.2020.1759598\">10.1080/10485252.2020.1759598</a>.","ama":"Feng Y, Gries T, Fritz M. Data-driven local polynomial for the trend and its derivatives in economic time series. <i>Journal of Nonparametric Statistics</i>. Published online 2020:510-533. doi:<a href=\"https://doi.org/10.1080/10485252.2020.1759598\">10.1080/10485252.2020.1759598</a>","bibtex":"@article{Feng_Gries_Fritz_2020, title={Data-driven local polynomial for the trend and its derivatives in economic time series}, DOI={<a href=\"https://doi.org/10.1080/10485252.2020.1759598\">10.1080/10485252.2020.1759598</a>}, journal={Journal of Nonparametric Statistics}, author={Feng, Yuanhua and Gries, Thomas and Fritz, Marlon}, year={2020}, pages={510–533} }","mla":"Feng, Yuanhua, et al. “Data-Driven Local Polynomial for the Trend and Its Derivatives in Economic Time Series.” <i>Journal of Nonparametric Statistics</i>, 2020, pp. 510–33, doi:<a href=\"https://doi.org/10.1080/10485252.2020.1759598\">10.1080/10485252.2020.1759598</a>."},"publication":"Journal of Nonparametric Statistics","department":[{"_id":"475"},{"_id":"19"},{"_id":"200"}],"type":"journal_article","date_created":"2020-05-29T09:27:23Z","publication_status":"published","date_updated":"2024-06-12T12:56:19Z","author":[{"last_name":"Feng","first_name":"Yuanhua","full_name":"Feng, Yuanhua"},{"first_name":"Thomas","last_name":"Gries","full_name":"Gries, Thomas"},{"full_name":"Fritz, Marlon","first_name":"Marlon","last_name":"Fritz"}],"publication_identifier":{"issn":["1048-5252","1029-0311"]},"title":"Data-driven local polynomial for the trend and its derivatives in economic time series","status":"public","year":"2020","user_id":"186","doi":"10.1080/10485252.2020.1759598","language":[{"iso":"eng"}],"_id":"17064","page":"510-533"},{"author":[{"full_name":"Osswald, Benjamin","last_name":"Osswald","first_name":"Benjamin"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"status":"public","year":"2020","title":"Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?","publication_status":"published","date_updated":"2024-06-18T09:32:32Z","language":[{"iso":"eng"}],"_id":"14901","publisher":"TRR 266 Accounting for Transparency Working Paper Series No. 28","main_file_link":[{"url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3628503_code1908122.pdf?abstractid=3297418&mirid=1&type=2","open_access":"1"}],"user_id":"74000","doi":"10.2139/ssrn.3297418","citation":{"short":"B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020.","chicago":"Osswald, Benjamin, and Caren Sureth-Sloane. <i>Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020. <a href=\"https://doi.org/10.2139/ssrn.3297418\">https://doi.org/10.2139/ssrn.3297418</a>.","apa":"Osswald, B., &#38; Sureth-Sloane, C. (2020). <i>Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting for Transparency Working Paper Series No. 28. <a href=\"https://doi.org/10.2139/ssrn.3297418\">https://doi.org/10.2139/ssrn.3297418</a>","ieee":"B. Osswald and C. Sureth-Sloane, <i>Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020.","ama":"Osswald B, Sureth-Sloane C. <i>Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting for Transparency Working Paper Series No. 28; 2020. doi:<a href=\"https://doi.org/10.2139/ssrn.3297418\">10.2139/ssrn.3297418</a>","bibtex":"@book{Osswald_Sureth-Sloane_2020, title={Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3297418\">10.2139/ssrn.3297418</a>}, publisher={TRR 266 Accounting for Transparency Working Paper Series No. 28}, author={Osswald, Benjamin and Sureth-Sloane, Caren}, year={2020} }","mla":"Osswald, Benjamin, and Caren Sureth-Sloane. <i>Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?</i> TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020, doi:<a href=\"https://doi.org/10.2139/ssrn.3297418\">10.2139/ssrn.3297418</a>."},"abstract":[{"text":"This study investigates whether country risk factors, including political and fiscal budget risk, attenuate the effectiveness of tax policy tools that aim to encourage corporate risk-taking. Exploiting a cross-country panel, we predict and find that the effectiveness of loss offset rules and tax rate changes is fully attenuated for firms located in high-risk countries. We document the attenuating effect of country risk is more pronounced in high-tax countries or when countries increase their corporate tax rate. Additional tests around the U.S. federal budget crises from 2011 to 2013 indicate that temporarily heightened fiscal budget risk attenuates the effectiveness of loss offset rules even in countries with low political risk. We identify conditions (low political and low fiscal budget risk) under which targeted tax policy tools effectively stimulate risk-taking. This suggests that ensuring taxpayers receive tax refunds is important in times of economic crises with budgetary or political challenges. ","lang":"eng"}],"date_created":"2019-11-13T08:11:55Z","department":[{"_id":"187"},{"_id":"635"}],"oa":"1","type":"working_paper"},{"user_id":"64862","editor":[{"first_name":"Evelyn","last_name":"Wittmann","full_name":"Wittmann, Evelyn"},{"full_name":"Frommberger, Dietmar","first_name":"Dietmar","last_name":"Frommberger"},{"full_name":"Weyland, Ulrike","first_name":"Ulrike","last_name":"Weyland"}],"page":"65–79","publisher":"Budrich","_id":"55889","language":[{"iso":"ger"}],"date_updated":"2024-09-02T08:09:30Z","publication_status":"published","title":"Theoretische Reflexionen zur Didaktik der Berufsbildung für nachhaltige Entwicklung (BBNE) aus der Perspektive der Modellversuchsforschung","year":"2020","status":"public","author":[{"full_name":"Fischer, Andreas","first_name":"Andreas","last_name":"Fischer"},{"first_name":"Marc","last_name":"Casper","full_name":"Casper, Marc"},{"id":"100294","full_name":"Kiepe, Karina","first_name":"Karina","last_name":"Kiepe"},{"last_name":"Hantke","first_name":"Harald","full_name":"Hantke, Harald"},{"last_name":"Pranger","first_name":"Jan","full_name":"Pranger, Jan"},{"last_name":"Schütt-Sayed","first_name":"Sören","full_name":"Schütt-Sayed, Sören"}],"type":"book_chapter","department":[{"_id":"681"},{"_id":"816"}],"place":"Opladen","date_created":"2024-08-29T08:13:15Z","extern":"1","publication":"Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2020 ","citation":{"apa":"Fischer, A., Casper, M., Kiepe, K., Hantke, H., Pranger, J., &#38; Schütt-Sayed, S. (2020). Theoretische Reflexionen zur Didaktik der Berufsbildung für nachhaltige Entwicklung (BBNE) aus der Perspektive der Modellversuchsforschung. In E. Wittmann, D. Frommberger, &#38; U. Weyland (Eds.), <i>Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2020 </i> (pp. 65–79). Budrich.","ieee":"A. Fischer, M. Casper, K. Kiepe, H. Hantke, J. Pranger, and S. Schütt-Sayed, “Theoretische Reflexionen zur Didaktik der Berufsbildung für nachhaltige Entwicklung (BBNE) aus der Perspektive der Modellversuchsforschung,” in <i>Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2020 </i>, E. Wittmann, D. Frommberger, and U. Weyland, Eds. Opladen: Budrich, 2020, pp. 65–79.","short":"A. Fischer, M. Casper, K. Kiepe, H. Hantke, J. Pranger, S. Schütt-Sayed, in: E. Wittmann, D. Frommberger, U. Weyland (Eds.), Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2020 , Budrich, Opladen, 2020, pp. 65–79.","chicago":"Fischer, Andreas, Marc Casper, Karina Kiepe, Harald Hantke, Jan Pranger, and Sören Schütt-Sayed. “Theoretische Reflexionen zur Didaktik der Berufsbildung für nachhaltige Entwicklung (BBNE) aus der Perspektive der Modellversuchsforschung.” In <i>Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2020 </i>, edited by Evelyn Wittmann, Dietmar Frommberger, and Ulrike Weyland, 65–79. Opladen: Budrich, 2020.","mla":"Fischer, Andreas, et al. “Theoretische Reflexionen zur Didaktik der Berufsbildung für nachhaltige Entwicklung (BBNE) aus der Perspektive der Modellversuchsforschung.” <i>Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2020 </i>, edited by Evelyn Wittmann et al., Budrich, 2020, pp. 65–79.","ama":"Fischer A, Casper M, Kiepe K, Hantke H, Pranger J, Schütt-Sayed S. Theoretische Reflexionen zur Didaktik der Berufsbildung für nachhaltige Entwicklung (BBNE) aus der Perspektive der Modellversuchsforschung. In: Wittmann E, Frommberger D, Weyland U, eds. <i>Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2020 </i>. Budrich; 2020:65–79.","bibtex":"@inbook{Fischer_Casper_Kiepe_Hantke_Pranger_Schütt-Sayed_2020, place={Opladen}, title={Theoretische Reflexionen zur Didaktik der Berufsbildung für nachhaltige Entwicklung (BBNE) aus der Perspektive der Modellversuchsforschung}, booktitle={Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2020 }, publisher={Budrich}, author={Fischer, Andreas and Casper, Marc and Kiepe, Karina and Hantke, Harald and Pranger, Jan and Schütt-Sayed, Sören}, editor={Wittmann, Evelyn and Frommberger, Dietmar and Weyland, Ulrike}, year={2020}, pages={65–79} }"}},{"publication_status":"published","date_updated":"2023-01-18T12:54:45Z","author":[{"id":"54","first_name":"Stefan","last_name":"Betz","full_name":"Betz, Stefan"}],"publication_identifier":{"issn":["1437-787X"]},"title":"Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements","year":"2020","status":"public","editor":[{"first_name":"Stefan","last_name":"Betz","full_name":"Betz, Stefan"}],"user_id":"52061","_id":"15788","language":[{"iso":"ger"}],"publisher":"Dr. Kovac","page":"65-114","citation":{"short":"S. Betz, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling, Dr. Kovac, Hamburg, 2020, pp. 65–114.","chicago":"Betz, Stefan. “Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements.” In <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited by Stefan Betz, 65–114. Hamburg: Dr. Kovac, 2020.","apa":"Betz, S. (2020). Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements. In S. Betz (Ed.), <i>Neuere Entwicklungen in Produktion und Controlling</i> (pp. 65–114). Dr. Kovac.","ieee":"S. Betz, “Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements,” in <i>Neuere Entwicklungen in Produktion und Controlling</i>, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 65–114.","ama":"Betz S. Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements. In: Betz S, ed. <i>Neuere Entwicklungen in Produktion und Controlling</i>. Dr. Kovac; 2020:65-114.","bibtex":"@inbook{Betz_2020, place={Hamburg}, title={Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements}, booktitle={Neuere Entwicklungen in Produktion und Controlling}, publisher={Dr. Kovac}, author={Betz, Stefan}, editor={Betz, Stefan}, year={2020}, pages={65–114} }","mla":"Betz, Stefan. “Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements.” <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited by Stefan Betz, Dr. Kovac, 2020, pp. 65–114."},"publication":"Neuere Entwicklungen in Produktion und Controlling","department":[{"_id":"193"}],"type":"book_chapter","date_created":"2020-02-05T09:38:14Z","place":"Hamburg"},{"date_updated":"2023-01-18T12:53:57Z","publication_status":"published","status":"public","title":"Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen","year":"2020","author":[{"full_name":"Osthoff, Lennart","first_name":"Lennart","last_name":"Osthoff","id":"40783"}],"publication_identifier":{"issn":["1437-787X"]},"user_id":"52061","editor":[{"last_name":"Betz","first_name":"Stefan","full_name":"Betz, Stefan"}],"page":"49-64","language":[{"iso":"ger"}],"_id":"15790","publisher":"Dr. Kovac","publication":"Neuere Entwicklungen in Produktion und Controlling","citation":{"chicago":"Osthoff, Lennart. “Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen.” In <i>Neuere Entwicklungen in Produktion und Controlling</i>, edited by Stefan Betz, 49–64. 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