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Entwicklung Serviceorientierter Architekturen zur Integration von Produktion und Dienstleistung --- Eine Konzeptionsmethode und ihre Anwendung am Beispiel des Recyclings elektronischer Geräte. <i>Wirtschaftsinformatik</i>. 2008;(3):220--234.","bibtex":"@article{Beverungen_Knackstedt_Müller_2008, title={Entwicklung Serviceorientierter Architekturen zur Integration von Produktion und Dienstleistung --- Eine Konzeptionsmethode und ihre Anwendung am Beispiel des Recyclings elektronischer Geräte}, number={3}, journal={Wirtschaftsinformatik}, author={Beverungen, Daniel and Knackstedt, Ralf and Müller, Oliver}, year={2008}, pages={220--234} }","mla":"Beverungen, Daniel, et al. “Entwicklung Serviceorientierter Architekturen Zur Integration von Produktion Und Dienstleistung --- Eine Konzeptionsmethode Und Ihre Anwendung Am Beispiel Des Recyclings Elektronischer Geräte.” <i>Wirtschaftsinformatik</i>, no. 3, 2008, pp. 220--234.","short":"D. Beverungen, R. Knackstedt, O. Müller, Wirtschaftsinformatik (2008) 220--234.","chicago":"Beverungen, Daniel, Ralf Knackstedt, and Oliver Müller. “Entwicklung Serviceorientierter Architekturen Zur Integration von Produktion Und Dienstleistung --- Eine Konzeptionsmethode Und Ihre Anwendung Am Beispiel Des Recyclings Elektronischer Geräte.” <i>Wirtschaftsinformatik</i>, no. 3 (2008): 220--234.","apa":"Beverungen, D., Knackstedt, R., &#38; Müller, O. (2008). Entwicklung Serviceorientierter Architekturen zur Integration von Produktion und Dienstleistung --- Eine Konzeptionsmethode und ihre Anwendung am Beispiel des Recyclings elektronischer Geräte. <i>Wirtschaftsinformatik</i>, (3), 220--234.","ieee":"D. Beverungen, R. Knackstedt, and O. Müller, “Entwicklung Serviceorientierter Architekturen zur Integration von Produktion und Dienstleistung --- Eine Konzeptionsmethode und ihre Anwendung am Beispiel des Recyclings elektronischer Geräte,” <i>Wirtschaftsinformatik</i>, no. 3, pp. 220--234, 2008."},"extern":"1","date_created":"2018-07-06T12:14:20Z","type":"journal_article","department":[{"_id":"526"}]},{"user_id":"48187","page":"185","_id":"3558","publisher":"Springer Gabler","language":[{"iso":"ger"}],"date_updated":"2022-01-06T06:59:25Z","publication_status":"published","status":"public","title":"Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze","year":"2008","author":[{"last_name":"Müller","first_name":"Jens","full_name":"Müller, Jens","id":"1245"}],"publication_identifier":{"isbn":["978-3834912879"]},"jel":["H2","M41"],"keyword":["Steuer-","Rechnungs- und Prüfungswesen"],"type":"book","department":[{"_id":"186"},{"_id":"189"}],"date_created":"2018-07-18T09:27:32Z","abstract":[{"text":"Über 50 Jahre wurde das Stuttgarter Verfahren verwendet, um den Wert nicht börsennotierter Unternehmen für die Erbschaft-, Schenkung- und Vermögensteuer zu bestimmen. Durch das Urteil des Bundesverfassungsgerichts vom 07.11.2006 ist der Gesetzgeber verpflichtet, die Erbschaftsteuer zu reformieren und eine marktnahe Bewertung von Unternehmensvermögen sicherzustellen.\r\n\r\nAuf der Basis einer umfangreichen empirischen Analyse geht Jens Müller den Fragen nach, wie stark eine Bewertung durch das Stuttgarter Verfahren von Marktwerten abweicht und in welchen Fällen eine akzeptable Approximation des Marktwertes erreicht wird. In der Praxis wird das Multiplikatorverfahren häufig zur Bewertung nicht börsennotierter Unternehmen verwendet. Der Autor untersucht, in welcher Form dieses Verfahren auch für steuerliche Zwecke geeignet ist und zeigt auf, mit welchen Schätzfehlern zu rechnen ist. ","lang":"ger"}],"citation":{"ama":"Müller J. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler; 2008.","bibtex":"@book{Müller_2008, title={Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze}, publisher={Springer Gabler}, author={Müller, Jens}, year={2008} }","mla":"Müller, Jens. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler, 2008.","short":"J. Müller, Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze, Springer Gabler, 2008.","chicago":"Müller, Jens. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler, 2008.","apa":"Müller, J. (2008). <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. 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Weinhardt (Eds.), <i>Proceedings of the 3rd International Workshop on Enterprise Applications and Services in the Finance Industry (FinanceCom)</i> (pp. 32–49). Heidelberg: Springer.","mla":"Kundisch, Dennis, et al. “Transferring Portfolio Selection Theory to Customer Portfolio Management - The Case of an e-Tailer.” <i>Proceedings of the 3rd International Workshop on Enterprise Applications and Services in the Finance Industry (FinanceCom)</i>, edited by D. Veit et al., Springer, 2008, pp. 32–49.","ieee":"D. Kundisch, S. Sackmann, and M. Ruch, “Transferring Portfolio Selection Theory to Customer Portfolio Management - The Case of an e-Tailer,” in <i>Proceedings of the 3rd International Workshop on Enterprise Applications and Services in the Finance Industry (FinanceCom)</i>, Montreal, Canada, 2008, pp. 32–49."}},{"language":[{"iso":"ger"}],"_id":"5997","user_id":"16205","status":"public","title":"Indexbildende Wertpapiere - Eine vergleichende Betrachtung am Beispiel des DAX","year":"2008","author":[{"id":"21117","full_name":"Kundisch, Dennis","first_name":"Dennis","last_name":"Kundisch"},{"last_name":"Klein","first_name":"C.","full_name":"Klein, C."}],"conference":{"name":"32nd Annual Conference Advances in Data Analysis, Data Handling and Business Intelligence","location":"Hamburg, Germany"},"date_updated":"2022-01-06T07:02:49Z","date_created":"2018-12-05T10:41:47Z","type":"conference_abstract","department":[{"_id":"276"}],"publication":"32nd Annual Conference Advances in Data Analysis, Data Handling and Business Intelligence","citation":{"mla":"Kundisch, Dennis, and C. Klein. “Indexbildende Wertpapiere - Eine vergleichende Betrachtung am Beispiel des DAX.” <i>32nd Annual Conference Advances in Data Analysis, Data Handling and Business Intelligence</i>, 2008.","bibtex":"@inproceedings{Kundisch_Klein_2008, title={Indexbildende Wertpapiere - Eine vergleichende Betrachtung am Beispiel des DAX}, booktitle={32nd Annual Conference Advances in Data Analysis, Data Handling and Business Intelligence}, author={Kundisch, Dennis and Klein, C.}, year={2008} }","ama":"Kundisch D, Klein C. Indexbildende Wertpapiere - Eine vergleichende Betrachtung am Beispiel des DAX. In: <i>32nd Annual Conference Advances in Data Analysis, Data Handling and Business Intelligence</i>. ; 2008.","ieee":"D. Kundisch and C. Klein, “Indexbildende Wertpapiere - Eine vergleichende Betrachtung am Beispiel des DAX,” in <i>32nd Annual Conference Advances in Data Analysis, Data Handling and Business Intelligence</i>, Hamburg, Germany, 2008.","apa":"Kundisch, D., &#38; Klein, C. (2008). Indexbildende Wertpapiere - Eine vergleichende Betrachtung am Beispiel des DAX. In <i>32nd Annual Conference Advances in Data Analysis, Data Handling and Business Intelligence</i>. Hamburg, Germany.","chicago":"Kundisch, Dennis, and C. Klein. “Indexbildende Wertpapiere - Eine vergleichende Betrachtung am Beispiel des DAX.” In <i>32nd Annual Conference Advances in Data Analysis, Data Handling and Business Intelligence</i>, 2008.","short":"D. Kundisch, C. Klein, in: 32nd Annual Conference Advances in Data Analysis, Data Handling and Business Intelligence, 2008."}}]