[{"page":"572--594","publisher":"IARIA","_id":"410","user_id":"65453","ddc":["040"],"volume":7,"status":"public","has_accepted_license":"1","file_date_updated":"2018-03-16T11:34:28Z","citation":{"chicago":"Jungmann, Alexander, Sonja Brangewitz, Ronald Petrlic, and Marie Christin Platenius. “Incorporating Reputation Information into Decision-Making Processes in Markets of Composed Services.” <i>International Journal On Advances in Intelligent Systems (IntSys)</i> 7, no. 3&#38;4 (2014): 572--594.","short":"A. Jungmann, S. Brangewitz, R. Petrlic, M.C. Platenius, International Journal On Advances in Intelligent Systems (IntSys) 7 (2014) 572--594.","apa":"Jungmann, A., Brangewitz, S., Petrlic, R., &#38; Platenius, M. C. (2014). Incorporating Reputation Information into Decision-Making Processes in Markets of Composed Services. <i>International Journal On Advances in Intelligent Systems (IntSys)</i>, <i>7</i>(3&#38;4), 572--594.","ieee":"A. Jungmann, S. Brangewitz, R. Petrlic, and M. C. Platenius, “Incorporating Reputation Information into Decision-Making Processes in Markets of Composed Services,” <i>International Journal On Advances in Intelligent Systems (IntSys)</i>, vol. 7, no. 3&#38;4, pp. 572--594, 2014.","ama":"Jungmann A, Brangewitz S, Petrlic R, Platenius MC. Incorporating Reputation Information into Decision-Making Processes in Markets of Composed Services. <i>International Journal On Advances in Intelligent Systems (IntSys)</i>. 2014;7(3&#38;4):572--594.","bibtex":"@article{Jungmann_Brangewitz_Petrlic_Platenius_2014, title={Incorporating Reputation Information into Decision-Making Processes in Markets of Composed Services}, volume={7}, number={3&#38;4}, journal={International Journal On Advances in Intelligent Systems (IntSys)}, publisher={IARIA}, author={Jungmann, Alexander and Brangewitz, Sonja and Petrlic, Ronald and Platenius, Marie Christin}, year={2014}, pages={572--594} }","mla":"Jungmann, Alexander, et al. “Incorporating Reputation Information into Decision-Making Processes in Markets of Composed Services.” <i>International Journal On Advances in Intelligent Systems (IntSys)</i>, vol. 7, no. 3&#38;4, IARIA, 2014, pp. 572--594."},"project":[{"_id":"1","name":"SFB 901"},{"name":"SFB 901 - Subprojekt A3","_id":"7"},{"name":"SFB 901 - Subprojekt B2","_id":"10"},{"_id":"13","name":"SFB 901 - Subprojekt C1"},{"_id":"2","name":"SFB 901 - Project Area A"},{"name":"SFB 901 - Project Area C","_id":"4"},{"name":"SFB 901 - Project Area B","_id":"3"}],"main_file_link":[{"url":"http://www.iariajournals.org/intelligent_systems/intsys_v7_n34_2014_paged.pdf"}],"language":[{"iso":"eng"}],"year":"2014","title":"Incorporating Reputation Information into Decision-Making Processes in Markets of Composed Services","author":[{"full_name":"Jungmann, Alexander","last_name":"Jungmann","first_name":"Alexander"},{"full_name":"Brangewitz, Sonja","first_name":"Sonja","last_name":"Brangewitz"},{"last_name":"Petrlic","first_name":"Ronald","full_name":"Petrlic, Ronald"},{"first_name":"Marie Christin","last_name":"Platenius","full_name":"Platenius, Marie Christin"}],"date_updated":"2022-01-06T07:00:17Z","intvolume":"         7","file":[{"date_created":"2018-03-16T11:34:28Z","creator":"florida","content_type":"application/pdf","success":1,"file_id":"1362","access_level":"closed","file_size":2590608,"file_name":"410-intsys_v7_n34_2014_18.pdf","date_updated":"2018-03-16T11:34:28Z","relation":"main_file"}],"date_created":"2017-10-17T12:42:11Z","type":"journal_article","department":[{"_id":"205"}],"publication":"International Journal On Advances in Intelligent Systems (IntSys)","issue":"3&4","abstract":[{"text":"One goal of service-oriented computing is to realize future markets of composed services. In such markets, service providers offer services that can be flexibly combined with each other. However, although crucial for decision-making, market participants are usually not able to individually estimate the quality of traded services in advance. To overcome this problem, we present a conceptual design for a reputation system that collects and processes user feedback on transactions, and provides this information as a signal for quality to participants in the market. Based on our proposed concept, we describe the incorporation of reputation information into distinct decision-making processes that are crucial in such service markets. In this context, we present a fuzzy service matching approach that takes reputation information into account. Furthermore, we introduce an adaptive service composition approach, and investigate the impact of exchanging immediate user feedback by reputation information. Last but not least, we describe the importance of reputation information for economic decisions of different market participants. The overall output of this paper is a comprehensive view on managing and exploiting reputation information in markets of composed services using the example of On-The-Fly Computing.","lang":"eng"}]},{"status":"public","year":"2014","title":"Horizontale Fusionen: Theorie und Praxis am Beispiel zweier Entscheidungen des Bundeskartellamtes","author":[{"first_name":"Fabian","last_name":"Eusterholz","full_name":"Eusterholz, Fabian"}],"date_updated":"2022-01-06T07:00:22Z","_id":"413","language":[{"iso":"ger"}],"publisher":"Universität Paderborn","user_id":"42447","citation":{"mla":"Eusterholz, Fabian. <i>Horizontale Fusionen: Theorie und Praxis am Beispiel zweier Entscheidungen des Bundeskartellamtes</i>. Universität Paderborn, 2014.","bibtex":"@book{Eusterholz_2014, title={Horizontale Fusionen: Theorie und Praxis am Beispiel zweier Entscheidungen des Bundeskartellamtes}, publisher={Universität Paderborn}, author={Eusterholz, Fabian}, year={2014} }","ama":"Eusterholz F. <i>Horizontale Fusionen: Theorie und Praxis am Beispiel zweier Entscheidungen des Bundeskartellamtes</i>. Universität Paderborn; 2014.","ieee":"F. Eusterholz, <i>Horizontale Fusionen: Theorie und Praxis am Beispiel zweier Entscheidungen des Bundeskartellamtes</i>. Universität Paderborn, 2014.","apa":"Eusterholz, F. (2014). <i>Horizontale Fusionen: Theorie und Praxis am Beispiel zweier Entscheidungen des Bundeskartellamtes</i>. Universität Paderborn.","short":"F. Eusterholz, Horizontale Fusionen: Theorie und Praxis am Beispiel zweier Entscheidungen des Bundeskartellamtes, Universität Paderborn, 2014.","chicago":"Eusterholz, Fabian. <i>Horizontale Fusionen: Theorie und Praxis am Beispiel zweier Entscheidungen des Bundeskartellamtes</i>. Universität Paderborn, 2014."},"supervisor":[{"id":"37339","first_name":"Burkhard","last_name":"Hehenkamp","full_name":"Hehenkamp, Burkhard"}],"project":[{"name":"SFB 901","_id":"1"},{"_id":"2","name":"SFB 901 - Project Area A"},{"_id":"7","name":"SFB 901 - Subproject A3"}],"date_created":"2017-10-17T12:42:12Z","type":"bachelorsthesis","department":[{"_id":"280"}]},{"ddc":["040"],"user_id":"477","_id":"419","publisher":"Universität Paderborn","language":[{"iso":"eng"}],"has_accepted_license":"1","date_updated":"2022-01-06T07:00:32Z","author":[{"first_name":"Andre","last_name":"Kolle","full_name":"Kolle, Andre"}],"status":"public","year":"2014","title":"Gender and ethnic discrimination in hiring : evidence from field experiments in the German labor market","department":[{"_id":"19"},{"_id":"183"}],"type":"dissertation","date_created":"2017-10-17T12:42:13Z","file":[{"date_updated":"2018-03-16T11:33:05Z","relation":"main_file","access_level":"closed","file_size":3036379,"file_name":"419-Dissertation_Veroeffentlichung_Andre_Kolle_30032014.pdf","content_type":"application/pdf","success":1,"file_id":"1359","creator":"florida","date_created":"2018-03-16T11:33:05Z"}],"project":[{"name":"SFB 901","_id":"1"},{"_id":"7","name":"SFB 901 - Subprojekt A3"},{"name":"SFB 901 - Project Area A","_id":"2"}],"abstract":[{"lang":"eng","text":"The present thesis investigates the prevalence of and the reasons for hiring discrimination against women and ethnic Turks in the German labor market. Subsequent to a discussion of how to reveal discrimination, the literature on wage and employment differences inside and outside the German labor market is reviewed. Afterwards, different (economic) theories explaining inequalities in labor markets are presented. In the empirical analyses a field experiment - the so called correspondence testing - is conducted where matched pairs of (fictitious) male and female as well as German-named and Turkish-named applicants respond to, respectively, 656 and 608 (real) apprenticeship offers in predominantly male-dominated jobs. Descriptive results and econometric analyses using probit regressions on various model specifications indicate that the female applicant has a 19 percent lower callback probability compared to her male counterpart. However, differential treatment is both job- and firm-type driven. While callback rates are not statistically different from zero in female-dominated and “gender-neutral” occupations, they prevail in jobs where men are overrepresented. Furthermore, discrimination is restricted to late recruiters, i.e., companies that advertise their vacancies right before the apprenticeship is supposed to start. Similar conclusions can be drawn from the study investigating ethnic discrimination. The 32 percent lower callback probability of the Turkish-named applicant decreases if early rather than late recruiters are addressed. Apart from that, comparing response and callback rates to the candidates using different experimental designs, i.e., sending out single versus pairs of applications, yields no statistically significant differences demonstrating the unbiasedness of the correspondence approach."}],"supervisor":[{"first_name":"Bernd","last_name":"Frick","full_name":"Frick, Bernd"}],"citation":{"mla":"Kolle, Andre. <i>Gender and Ethnic Discrimination in Hiring : Evidence from Field Experiments in the German Labor Market</i>. Universität Paderborn, 2014.","ama":"Kolle A. <i>Gender and Ethnic Discrimination in Hiring : Evidence from Field Experiments in the German Labor Market</i>. Universität Paderborn; 2014.","bibtex":"@book{Kolle_2014, title={Gender and ethnic discrimination in hiring : evidence from field experiments in the German labor market}, publisher={Universität Paderborn}, author={Kolle, Andre}, year={2014} }","apa":"Kolle, A. (2014). <i>Gender and ethnic discrimination in hiring : evidence from field experiments in the German labor market</i>. Universität Paderborn.","ieee":"A. Kolle, <i>Gender and ethnic discrimination in hiring : evidence from field experiments in the German labor market</i>. Universität Paderborn, 2014.","short":"A. Kolle, Gender and Ethnic Discrimination in Hiring : Evidence from Field Experiments in the German Labor Market, Universität Paderborn, 2014.","chicago":"Kolle, Andre. <i>Gender and Ethnic Discrimination in Hiring : Evidence from Field Experiments in the German Labor Market</i>. Universität Paderborn, 2014."},"file_date_updated":"2018-03-16T11:33:05Z"},{"author":[{"first_name":"Vanessa","last_name":"Wemhöner","full_name":"Wemhöner, Vanessa"}],"status":"public","title":"Die ökonomischen Auswirkungen der Kronzeugenregelung am Beispiel des Kaffeerösterkartells","year":"2014","date_updated":"2022-01-06T07:00:59Z","publisher":"Universität Paderborn","_id":"437","language":[{"iso":"ger"}],"user_id":"42447","supervisor":[{"id":"37339","full_name":"Hehenkamp, Burkhard","first_name":"Burkhard","last_name":"Hehenkamp"}],"citation":{"apa":"Wemhöner, V. (2014). <i>Die ökonomischen Auswirkungen der Kronzeugenregelung am Beispiel des Kaffeerösterkartells</i>. Universität Paderborn.","ieee":"V. Wemhöner, <i>Die ökonomischen Auswirkungen der Kronzeugenregelung am Beispiel des Kaffeerösterkartells</i>. Universität Paderborn, 2014.","chicago":"Wemhöner, Vanessa. <i>Die ökonomischen Auswirkungen der Kronzeugenregelung am Beispiel des Kaffeerösterkartells</i>. Universität Paderborn, 2014.","short":"V. Wemhöner, Die ökonomischen Auswirkungen der Kronzeugenregelung am Beispiel des Kaffeerösterkartells, Universität Paderborn, 2014.","mla":"Wemhöner, Vanessa. <i>Die ökonomischen Auswirkungen der Kronzeugenregelung am Beispiel des Kaffeerösterkartells</i>. Universität Paderborn, 2014.","ama":"Wemhöner V. <i>Die ökonomischen Auswirkungen der Kronzeugenregelung am Beispiel des Kaffeerösterkartells</i>. Universität Paderborn; 2014.","bibtex":"@book{Wemhöner_2014, title={Die ökonomischen Auswirkungen der Kronzeugenregelung am Beispiel des Kaffeerösterkartells}, publisher={Universität Paderborn}, author={Wemhöner, Vanessa}, year={2014} }"},"project":[{"_id":"1","name":"SFB 901"},{"_id":"7","name":"SFB 901 - Subprojekt A3"},{"_id":"2","name":"SFB 901 - Project Area A"}],"date_created":"2017-10-17T12:42:17Z","department":[{"_id":"280"}],"type":"bachelorsthesis"},{"citation":{"ieee":"D. Kaimann, <i>Decision Making under Asymmetric Information in Markets for Experience Goods: Empirical Evidence of Signaling Effects on Consumer Perceptions</i>. Universität Paderborn, 2014.","apa":"Kaimann, D. (2014). <i>Decision Making under Asymmetric Information in Markets for Experience Goods: Empirical Evidence of Signaling Effects on Consumer Perceptions</i>. Universität Paderborn.","mla":"Kaimann, Daniel. <i>Decision Making under Asymmetric Information in Markets for Experience Goods: Empirical Evidence of Signaling Effects on Consumer Perceptions</i>. Universität Paderborn, 2014.","bibtex":"@book{Kaimann_2014, title={Decision Making under Asymmetric Information in Markets for Experience Goods: Empirical Evidence of Signaling Effects on Consumer Perceptions}, publisher={Universität Paderborn}, author={Kaimann, Daniel}, year={2014} }","chicago":"Kaimann, Daniel. <i>Decision Making under Asymmetric Information in Markets for Experience Goods: Empirical Evidence of Signaling Effects on Consumer Perceptions</i>. Universität Paderborn, 2014.","short":"D. Kaimann, Decision Making under Asymmetric Information in Markets for Experience Goods: Empirical Evidence of Signaling Effects on Consumer Perceptions, Universität Paderborn, 2014.","ama":"Kaimann D. <i>Decision Making under Asymmetric Information in Markets for Experience Goods: Empirical Evidence of Signaling Effects on Consumer Perceptions</i>. Universität Paderborn; 2014."},"supervisor":[{"id":"20801","first_name":"Claus-Jochen","last_name":"Haake","full_name":"Haake, Claus-Jochen"},{"last_name":"Frick","first_name":"Bernd","full_name":"Frick, Bernd"}],"file_date_updated":"2018-11-08T09:29:04Z","project":[{"_id":"1","name":"SFB 901"},{"name":"SFB 901 - Subprojekt A3","_id":"7"},{"name":"SFB 901 - Project Area A","_id":"2"}],"date_created":"2017-10-17T12:42:17Z","file":[{"file_id":"5424","content_type":"application/pdf","success":1,"relation":"main_file","date_updated":"2018-11-08T09:29:04Z","file_name":"Dissertation_2014_Kaimann.pdf","file_size":531139,"access_level":"closed","date_created":"2018-11-08T09:29:04Z","creator":"dkaimann"}],"department":[{"_id":"19"},{"_id":"200"},{"_id":"205"},{"_id":"183"}],"type":"dissertation","author":[{"id":"18949","full_name":"Kaimann, Daniel","last_name":"Kaimann","first_name":"Daniel"}],"status":"public","title":"Decision Making under Asymmetric Information in Markets for Experience Goods: Empirical Evidence of Signaling Effects on Consumer Perceptions","year":"2014","has_accepted_license":"1","date_updated":"2022-01-06T07:01:01Z","publisher":"Universität Paderborn","_id":"440","language":[{"iso":"eng"}],"user_id":"477","ddc":["330"]},{"type":"book_chapter","department":[{"_id":"187"}],"date_created":"2018-10-30T13:32:04Z","place":"Detmold","publication":"Wirtschaftspädagogische Handlungsfelder","citation":{"apa":"Sureth-Sloane, C. (2014). Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags. In U. Braukmann, B. Kremer, &#38; H.-H. Kremer (Eds.), <i>Wirtschaftspädagogische Handlungsfelder</i>. Detmold: Eusl Verlag.","ieee":"C. Sureth-Sloane, “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags,” in <i>Wirtschaftspädagogische Handlungsfelder</i>, U. Braukmann, B. Kremer, and H.-H. Kremer, Eds. Detmold: Eusl Verlag, 2014.","chicago":"Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.” In <i>Wirtschaftspädagogische Handlungsfelder</i>, edited by Ulrich Braukmann, Bernadette Kremer, and H.-Hugo Kremer. Detmold: Eusl Verlag, 2014.","short":"C. Sureth-Sloane, in: U. Braukmann, B. Kremer, H.-H. Kremer (Eds.), Wirtschaftspädagogische Handlungsfelder, Eusl Verlag, Detmold, 2014.","mla":"Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.” <i>Wirtschaftspädagogische Handlungsfelder</i>, edited by Ulrich Braukmann et al., Eusl Verlag, 2014.","ama":"Sureth-Sloane C. Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags. In: Braukmann U, Kremer B, Kremer H-H, eds. <i>Wirtschaftspädagogische Handlungsfelder</i>. Detmold: Eusl Verlag; 2014.","bibtex":"@inbook{Sureth-Sloane_2014, place={Detmold}, title={Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags}, booktitle={Wirtschaftspädagogische Handlungsfelder}, publisher={Eusl Verlag}, author={Sureth-Sloane, Caren}, editor={Braukmann, Ulrich and Kremer, Bernadette and Kremer, H.-HugoEditors}, year={2014} }"},"user_id":"21222","editor":[{"full_name":"Braukmann, Ulrich","last_name":"Braukmann","first_name":"Ulrich"},{"full_name":"Kremer, Bernadette","first_name":"Bernadette","last_name":"Kremer"},{"first_name":"H.-Hugo","last_name":"Kremer","full_name":"Kremer, H.-Hugo"}],"alternative_title":["Festschrift für Peter F. E. Sloane zum 60. Geburtstag"],"_id":"5027","publisher":"Eusl Verlag","language":[{"iso":"ger"}],"date_updated":"2022-01-06T07:01:35Z","title":"Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags","year":"2014","status":"public","author":[{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}]},{"type":"book_chapter","department":[{"_id":"526"}],"date_created":"2018-10-30T13:31:57Z","extern":"1","publication":"Produktivität von Dienstleistungen","citation":{"mla":"Backhaus, Klaus, et al. “Effizienzmessung Industrieller Dienstleistungen Mittels Data Envelopment Analysis (ServDEA).” <i>Produktivität von Dienstleistungen</i>, edited by K Möller and W Schultze, 2014, pp. 53--133, doi:<a href=\"https://doi.org/10.1007/978-3-658-04086-4_2\">10.1007/978-3-658-04086-4_2</a>.","ama":"Backhaus K, Becker J, Beverungen D, et al. Effizienzmessung industrieller Dienstleistungen mittels Data Envelopment Analysis (ServDEA). In: Möller K, Schultze W, eds. <i>Produktivität von Dienstleistungen</i>. ; 2014:53--133. doi:<a href=\"https://doi.org/10.1007/978-3-658-04086-4_2\">10.1007/978-3-658-04086-4_2</a>","bibtex":"@inbook{Backhaus_Becker_Beverungen_Breuker_Bröker_Alexander Brüne_Dietrich_Knackstedt_Peter Rauer_Reichle_et al._2014, title={Effizienzmessung industrieller Dienstleistungen mittels Data Envelopment Analysis (ServDEA)}, DOI={<a href=\"https://doi.org/10.1007/978-3-658-04086-4_2\">10.1007/978-3-658-04086-4_2</a>}, booktitle={Produktivität von Dienstleistungen}, author={Backhaus, Klaus and Becker, Jörg and Beverungen, Daniel and Breuker, Dominic and Bröker, Ole and Alexander Brüne, Philipp and Dietrich, Hanns-Alexander and Knackstedt, Ralf and Peter Rauer, Hans and Reichle, Florian and et al.}, editor={Möller, K and Schultze, WEditors}, year={2014}, pages={53--133} }","apa":"Backhaus, K., Becker, J., Beverungen, D., Breuker, D., Bröker, O., Alexander Brüne, P., … Wilken, R. (2014). Effizienzmessung industrieller Dienstleistungen mittels Data Envelopment Analysis (ServDEA). In K. Möller &#38; W. Schultze (Eds.), <i>Produktivität von Dienstleistungen</i> (pp. 53--133). <a href=\"https://doi.org/10.1007/978-3-658-04086-4_2\">https://doi.org/10.1007/978-3-658-04086-4_2</a>","ieee":"K. Backhaus <i>et al.</i>, “Effizienzmessung industrieller Dienstleistungen mittels Data Envelopment Analysis (ServDEA),” in <i>Produktivität von Dienstleistungen</i>, K. Möller and W. Schultze, Eds. 2014, pp. 53--133.","short":"K. Backhaus, J. Becker, D. Beverungen, D. Breuker, O. Bröker, P. Alexander Brüne, H.-A. Dietrich, R. Knackstedt, H. Peter Rauer, F. Reichle, R. Wilken, in: K. Möller, W. Schultze (Eds.), Produktivität von Dienstleistungen, 2014, pp. 53--133.","chicago":"Backhaus, Klaus, Jörg Becker, Daniel Beverungen, Dominic Breuker, Ole Bröker, Philipp Alexander Brüne, Hanns-Alexander Dietrich, et al. “Effizienzmessung Industrieller Dienstleistungen Mittels Data Envelopment Analysis (ServDEA).” In <i>Produktivität von Dienstleistungen</i>, edited by K Möller and W Schultze, 53--133, 2014. <a href=\"https://doi.org/10.1007/978-3-658-04086-4_2\">https://doi.org/10.1007/978-3-658-04086-4_2</a>."},"doi":"10.1007/978-3-658-04086-4_2","user_id":"21671","editor":[{"full_name":"Möller, K","last_name":"Möller","first_name":"K"},{"last_name":"Schultze","first_name":"W","full_name":"Schultze, W"}],"page":"53--133","_id":"5029","date_updated":"2022-01-06T07:01:35Z","status":"public","title":"Effizienzmessung industrieller Dienstleistungen mittels Data Envelopment Analysis (ServDEA)","year":"2014","publication_identifier":{"isbn":["978-3-658-04085-7"]},"author":[{"full_name":"Backhaus, Klaus","last_name":"Backhaus","first_name":"Klaus"},{"full_name":"Becker, Jörg","last_name":"Becker","first_name":"Jörg"},{"last_name":"Beverungen","first_name":"Daniel","full_name":"Beverungen, Daniel","id":"59677"},{"full_name":"Breuker, Dominic","last_name":"Breuker","first_name":"Dominic"},{"full_name":"Bröker, Ole","last_name":"Bröker","first_name":"Ole"},{"first_name":"Philipp","last_name":"Alexander Brüne","full_name":"Alexander Brüne, Philipp"},{"full_name":"Dietrich, Hanns-Alexander","first_name":"Hanns-Alexander","last_name":"Dietrich"},{"last_name":"Knackstedt","first_name":"Ralf","full_name":"Knackstedt, Ralf"},{"last_name":"Peter Rauer","first_name":"Hans","full_name":"Peter Rauer, Hans"},{"full_name":"Reichle, Florian","last_name":"Reichle","first_name":"Florian"},{"full_name":"Wilken, Robert","first_name":"Robert","last_name":"Wilken"}]},{"place":"Paderborn","date_created":"2018-10-30T13:33:33Z","type":"dissertation","department":[{"_id":"187"}],"supervisor":[{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"citation":{"mla":"Kortebusch, Pia. <i>Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities</i>. Universität Paderborn, 2014.","bibtex":"@book{Kortebusch_2014, place={Paderborn}, title={Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities}, publisher={Universität Paderborn}, author={Kortebusch, Pia}, year={2014} }","ama":"Kortebusch P. <i>Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities</i>. Paderborn: Universität Paderborn; 2014.","ieee":"P. Kortebusch, <i>Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities</i>. 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Roppel, RWI Position 59 (2014).","mla":"Schmitz, Hendrik, et al. “Kehrtwende in Der Gesundheitspolitik - Unnötige Abkehr von Einer Erfolgreichen Reform Zur Finanzierung Der Gesetzlichen Krankenversicherung.” <i>RWI Position</i>, vol. 59, 2014.","bibtex":"@article{Schmitz_Augurzky_Roppel_2014, title={Kehrtwende in der Gesundheitspolitik - Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung}, volume={59}, journal={RWI Position}, author={Schmitz, Hendrik and Augurzky, B. and Roppel, U.}, year={2014} }","ama":"Schmitz H, Augurzky B, Roppel U. Kehrtwende in der Gesundheitspolitik - Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung. <i>RWI Position</i>. 2014;59."},"publication":"RWI Position"},{"jel":["H2","M41"],"author":[{"id":"1245","first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens"}],"year":"2014","status":"public","title":"The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience","date_updated":"2022-01-06T07:01:50Z","_id":"5333","language":[{"iso":"eng"}],"series_title":"European Accounting Review","publisher":"Routledge, part of the Taylor & Francis Group","page":"117-141(25)","volume":"Volume 23, Number 1","user_id":"48187","doi":"10.1080/09638180.2012.746528","citation":{"mla":"Müller, Jens. <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience</i>. Vol. Volume 23, Number 1, Routledge, part of the Taylor &#38; Francis Group, 2014, pp. 117-141(25), doi:<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>.","bibtex":"@book{Müller_2014, series={European Accounting Review}, title={The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience}, volume={Volume 23, Number 1}, DOI={<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>}, publisher={Routledge, part of the Taylor &#38; Francis Group}, author={Müller, Jens}, year={2014}, pages={117-141(25)}, collection={European Accounting Review} }","ama":"Müller J. <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience</i>. Vol Volume 23, Number 1. Routledge, part of the Taylor &#38; Francis Group; 2014:117-141(25). doi:<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>","ieee":"J. Müller, <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience</i>, vol. Volume 23, Number 1. Routledge, part of the Taylor &#38; Francis Group, 2014, pp. 117-141(25).","apa":"Müller, J. (2014). <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience</i> (Vol. Volume 23, Number 1, pp. 117-141(25)). Routledge, part of the Taylor &#38; Francis Group. <a href=\"https://doi.org/10.1080/09638180.2012.746528\">https://doi.org/10.1080/09638180.2012.746528</a>","short":"J. Müller, The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience, Routledge, part of the Taylor &#38; Francis Group, 2014.","chicago":"Müller, Jens. <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience</i>. Vol. Volume 23, Number 1. European Accounting Review. Routledge, part of the Taylor &#38; Francis Group, 2014. <a href=\"https://doi.org/10.1080/09638180.2012.746528\">https://doi.org/10.1080/09638180.2012.746528</a>."},"abstract":[{"lang":"eng","text":"When taxes on capital or wealth are levied, in most countries companies have to be assessed in terms of their market value (MV). Estimating the MV of private companies for tax purposes is a challenging task for tax authorities as MVs are not available. In this study, I empirically analyse to what extent an accounting-based tax valuation method for private companies, a simplified residual income model, succeeds in matching the MV. I refer to the mandatory Standardised Combination Model that is a special case of methods commonly used in several countries. In the absence of market prices for private companies, I use a sample of small German public companies as a proxy. I validate this approach using a sensitivity analysis that involves matching the sample of public companies with that of private companies. The results imply that the mandatory Standardised Combination Model leads to a severe unequal treatment not only between public and private companies but also among private companies across and within industries. Furthermore, I simulate the effects of variation in the key parameters and highlight their impact on the approximation quality of the Standardised Combination Method. The findings are relevant to tax reform discussions as well as to tax policy-makers and practitioners in many countries. "}],"date_created":"2018-11-05T09:02:58Z","department":[{"_id":"186"},{"_id":"189"}],"type":"working_paper"},{"publication":"Journal of Small Business Management.","citation":{"short":"F.B. Zapkau, C. Schwens, R. Kabst, Journal of Small Business Management. (2014).","chicago":"Zapkau, F B, C Schwens, and Rüdiger Kabst. “The Role of Prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.” <i>Journal of Small Business Management.</i>, 2014.","ieee":"F. B. Zapkau, C. Schwens, and R. Kabst, “The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.,” <i>Journal of Small Business Management.</i>, 2014.","apa":"Zapkau, F. B., Schwens, C., &#38; Kabst, R. (2014). The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications. <i>Journal of Small Business Management.</i>","bibtex":"@article{Zapkau_Schwens_Kabst_2014, title={The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.}, journal={Journal of Small Business Management.}, author={Zapkau, F B and Schwens, C and Kabst, Rüdiger}, year={2014} }","ama":"Zapkau FB, Schwens C, Kabst R. The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications. <i>Journal of Small Business Management</i>. 2014.","mla":"Zapkau, F. B., et al. “The Role of Prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.” <i>Journal of Small Business Management.</i>, 2014."},"type":"journal_article","department":[{"_id":"274"}],"date_created":"2018-11-08T13:02:14Z","date_updated":"2022-01-06T07:01:54Z","year":"2014","title":"The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.","status":"public","author":[{"last_name":"Zapkau","first_name":"F B","full_name":"Zapkau, F B"},{"full_name":"Schwens, C","first_name":"C","last_name":"Schwens"},{"id":"42362","full_name":"Kabst, Rüdiger","last_name":"Kabst","first_name":"Rüdiger"}],"user_id":"46632","language":[{"iso":"eng"}],"_id":"5444"}]