---
_id: '410'
abstract:
- lang: eng
  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.
author:
- first_name: Alexander
  full_name: Jungmann, Alexander
  last_name: Jungmann
- first_name: Sonja
  full_name: Brangewitz, Sonja
  last_name: Brangewitz
- first_name: Ronald
  full_name: Petrlic, Ronald
  last_name: Petrlic
- first_name: Marie Christin
  full_name: Platenius, Marie Christin
  last_name: Platenius
citation:
  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.
  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.
  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}
    }'
  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.'
  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.
  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.
  short: A. Jungmann, S. Brangewitz, R. Petrlic, M.C. Platenius, International Journal
    On Advances in Intelligent Systems (IntSys) 7 (2014) 572--594.
date_created: 2017-10-17T12:42:11Z
date_updated: 2022-01-06T07:00:17Z
ddc:
- '040'
department:
- _id: '205'
file:
- access_level: closed
  content_type: application/pdf
  creator: florida
  date_created: 2018-03-16T11:34:28Z
  date_updated: 2018-03-16T11:34:28Z
  file_id: '1362'
  file_name: 410-intsys_v7_n34_2014_18.pdf
  file_size: 2590608
  relation: main_file
  success: 1
file_date_updated: 2018-03-16T11:34:28Z
has_accepted_license: '1'
intvolume: '         7'
issue: 3&4
language:
- iso: eng
main_file_link:
- url: http://www.iariajournals.org/intelligent_systems/intsys_v7_n34_2014_paged.pdf
page: 572--594
project:
- _id: '1'
  name: SFB 901
- _id: '7'
  name: SFB 901 - Subprojekt A3
- _id: '10'
  name: SFB 901 - Subprojekt B2
- _id: '13'
  name: SFB 901 - Subprojekt C1
- _id: '2'
  name: SFB 901 - Project Area A
- _id: '4'
  name: SFB 901 - Project Area C
- _id: '3'
  name: SFB 901 - Project Area B
publication: International Journal On Advances in Intelligent Systems (IntSys)
publisher: IARIA
status: public
title: Incorporating Reputation Information into Decision-Making Processes in Markets
  of Composed Services
type: journal_article
user_id: '65453'
volume: 7
year: '2014'
...
---
_id: '413'
author:
- first_name: Fabian
  full_name: Eusterholz, Fabian
  last_name: Eusterholz
citation:
  ama: 'Eusterholz F. <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.'
  bibtex: '@book{Eusterholz_2014, title={Horizontale Fusionen: Theorie und Praxis
    am Beispiel zweier Entscheidungen des Bundeskartellamtes}, publisher={Universität
    Paderborn}, author={Eusterholz, Fabian}, year={2014} }'
  chicago: 'Eusterholz, Fabian. <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.'
  mla: 'Eusterholz, Fabian. <i>Horizontale Fusionen: Theorie und Praxis am Beispiel
    zweier Entscheidungen des Bundeskartellamtes</i>. Universität Paderborn, 2014.'
  short: 'F. Eusterholz, Horizontale Fusionen: Theorie und Praxis am Beispiel zweier
    Entscheidungen des Bundeskartellamtes, Universität Paderborn, 2014.'
date_created: 2017-10-17T12:42:12Z
date_updated: 2022-01-06T07:00:22Z
department:
- _id: '280'
language:
- iso: ger
project:
- _id: '1'
  name: SFB 901
- _id: '2'
  name: SFB 901 - Project Area A
- _id: '7'
  name: SFB 901 - Subproject A3
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Burkhard
  full_name: Hehenkamp, Burkhard
  id: '37339'
  last_name: Hehenkamp
title: 'Horizontale Fusionen: Theorie und Praxis am Beispiel zweier Entscheidungen
  des Bundeskartellamtes'
type: bachelorsthesis
user_id: '42447'
year: '2014'
...
---
_id: '419'
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.
author:
- first_name: Andre
  full_name: Kolle, Andre
  last_name: Kolle
citation:
  ama: 'Kolle A. <i>Gender and Ethnic Discrimination in Hiring : Evidence from Field
    Experiments in the German Labor Market</i>. Universität Paderborn; 2014.'
  apa: 'Kolle, A. (2014). <i>Gender and ethnic discrimination in hiring : evidence
    from field experiments in the German labor market</i>. Universität Paderborn.'
  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} }'
  chicago: 'Kolle, Andre. <i>Gender and Ethnic Discrimination in Hiring : Evidence
    from Field Experiments in the German Labor Market</i>. Universität Paderborn,
    2014.'
  ieee: 'A. Kolle, <i>Gender and ethnic discrimination in hiring : evidence from field
    experiments in the German labor market</i>. Universität Paderborn, 2014.'
  mla: 'Kolle, Andre. <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.'
date_created: 2017-10-17T12:42:13Z
date_updated: 2022-01-06T07:00:32Z
ddc:
- '040'
department:
- _id: '19'
- _id: '183'
file:
- access_level: closed
  content_type: application/pdf
  creator: florida
  date_created: 2018-03-16T11:33:05Z
  date_updated: 2018-03-16T11:33:05Z
  file_id: '1359'
  file_name: 419-Dissertation_Veroeffentlichung_Andre_Kolle_30032014.pdf
  file_size: 3036379
  relation: main_file
  success: 1
file_date_updated: 2018-03-16T11:33:05Z
has_accepted_license: '1'
language:
- iso: eng
project:
- _id: '1'
  name: SFB 901
- _id: '7'
  name: SFB 901 - Subprojekt A3
- _id: '2'
  name: SFB 901 - Project Area A
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Bernd
  full_name: Frick, Bernd
  last_name: Frick
title: 'Gender and ethnic discrimination in hiring : evidence from field experiments
  in the German labor market'
type: dissertation
user_id: '477'
year: '2014'
...
---
_id: '437'
author:
- first_name: Vanessa
  full_name: Wemhöner, Vanessa
  last_name: Wemhöner
citation:
  ama: Wemhöner V. <i>Die ökonomischen Auswirkungen der Kronzeugenregelung am Beispiel
    des Kaffeerösterkartells</i>. Universität Paderborn; 2014.
  apa: Wemhöner, V. (2014). <i>Die ökonomischen Auswirkungen der Kronzeugenregelung
    am Beispiel des Kaffeerösterkartells</i>. Universität Paderborn.
  bibtex: '@book{Wemhöner_2014, title={Die ökonomischen Auswirkungen der Kronzeugenregelung
    am Beispiel des Kaffeerösterkartells}, publisher={Universität Paderborn}, author={Wemhöner,
    Vanessa}, year={2014} }'
  chicago: Wemhöner, Vanessa. <i>Die ökonomischen Auswirkungen der Kronzeugenregelung
    am Beispiel des Kaffeerösterkartells</i>. Universität Paderborn, 2014.
  ieee: V. Wemhöner, <i>Die ökonomischen Auswirkungen der Kronzeugenregelung am Beispiel
    des Kaffeerösterkartells</i>. Universität Paderborn, 2014.
  mla: 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.
date_created: 2017-10-17T12:42:17Z
date_updated: 2022-01-06T07:00:59Z
department:
- _id: '280'
language:
- iso: ger
project:
- _id: '1'
  name: SFB 901
- _id: '7'
  name: SFB 901 - Subprojekt A3
- _id: '2'
  name: SFB 901 - Project Area A
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Burkhard
  full_name: Hehenkamp, Burkhard
  id: '37339'
  last_name: Hehenkamp
title: Die ökonomischen Auswirkungen der Kronzeugenregelung am Beispiel des Kaffeerösterkartells
type: bachelorsthesis
user_id: '42447'
year: '2014'
...
---
_id: '440'
author:
- first_name: Daniel
  full_name: Kaimann, Daniel
  id: '18949'
  last_name: Kaimann
citation:
  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.'
  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.'
  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.'
  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.'
  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.'
  short: 'D. Kaimann, Decision Making under Asymmetric Information in Markets for
    Experience Goods: Empirical Evidence of Signaling Effects on Consumer Perceptions,
    Universität Paderborn, 2014.'
date_created: 2017-10-17T12:42:17Z
date_updated: 2022-01-06T07:01:01Z
ddc:
- '330'
department:
- _id: '19'
- _id: '200'
- _id: '205'
- _id: '183'
file:
- access_level: closed
  content_type: application/pdf
  creator: dkaimann
  date_created: 2018-11-08T09:29:04Z
  date_updated: 2018-11-08T09:29:04Z
  file_id: '5424'
  file_name: Dissertation_2014_Kaimann.pdf
  file_size: 531139
  relation: main_file
  success: 1
file_date_updated: 2018-11-08T09:29:04Z
has_accepted_license: '1'
language:
- iso: eng
project:
- _id: '1'
  name: SFB 901
- _id: '7'
  name: SFB 901 - Subprojekt A3
- _id: '2'
  name: SFB 901 - Project Area A
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Claus-Jochen
  full_name: Haake, Claus-Jochen
  id: '20801'
  last_name: Haake
- first_name: Bernd
  full_name: Frick, Bernd
  last_name: Frick
title: 'Decision Making under Asymmetric Information in Markets for Experience Goods:
  Empirical Evidence of Signaling Effects on Consumer Perceptions'
type: dissertation
user_id: '477'
year: '2014'
...
---
_id: '5027'
alternative_title:
- Festschrift für Peter F. E. Sloane zum 60. Geburtstag
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  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.'
  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.'
  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} }'
  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.'
  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.'
  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.
  short: 'C. Sureth-Sloane, in: U. Braukmann, B. Kremer, H.-H. Kremer (Eds.), Wirtschaftspädagogische
    Handlungsfelder, Eusl Verlag, Detmold, 2014.'
date_created: 2018-10-30T13:32:04Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
editor:
- first_name: Ulrich
  full_name: Braukmann, Ulrich
  last_name: Braukmann
- first_name: Bernadette
  full_name: Kremer, Bernadette
  last_name: Kremer
- first_name: H.-Hugo
  full_name: Kremer, H.-Hugo
  last_name: Kremer
language:
- iso: ger
place: Detmold
publication: Wirtschaftspädagogische Handlungsfelder
publisher: Eusl Verlag
status: public
title: Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche
  Betrachtung eines Steuerreformvorschlags
type: book_chapter
user_id: '21222'
year: '2014'
...
---
_id: '5029'
author:
- first_name: Klaus
  full_name: Backhaus, Klaus
  last_name: Backhaus
- first_name: Jörg
  full_name: Becker, Jörg
  last_name: Becker
- first_name: Daniel
  full_name: Beverungen, Daniel
  id: '59677'
  last_name: Beverungen
- first_name: Dominic
  full_name: Breuker, Dominic
  last_name: Breuker
- first_name: Ole
  full_name: Bröker, Ole
  last_name: Bröker
- first_name: Philipp
  full_name: Alexander Brüne, Philipp
  last_name: Alexander Brüne
- first_name: Hanns-Alexander
  full_name: Dietrich, Hanns-Alexander
  last_name: Dietrich
- first_name: Ralf
  full_name: Knackstedt, Ralf
  last_name: Knackstedt
- first_name: Hans
  full_name: Peter Rauer, Hans
  last_name: Peter Rauer
- first_name: Florian
  full_name: Reichle, Florian
  last_name: Reichle
- first_name: Robert
  full_name: Wilken, Robert
  last_name: Wilken
citation:
  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>'
  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>
  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} }'
  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>.
  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.
  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>.
  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.'
date_created: 2018-10-30T13:31:57Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '526'
doi: 10.1007/978-3-658-04086-4_2
editor:
- first_name: K
  full_name: Möller, K
  last_name: Möller
- first_name: W
  full_name: Schultze, W
  last_name: Schultze
extern: '1'
page: 53--133
publication: Produktivität von Dienstleistungen
publication_identifier:
  isbn:
  - 978-3-658-04085-7
status: public
title: Effizienzmessung industrieller Dienstleistungen mittels Data Envelopment Analysis
  (ServDEA)
type: book_chapter
user_id: '21671'
year: '2014'
...
---
_id: '5030'
alternative_title:
- Synopse zur Dissertation
author:
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
citation:
  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.'
  apa: 'Kortebusch, P. (2014). <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.'
  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} }'
  chicago: '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>. 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>. Paderborn: Universität Paderborn, 2014.'
  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.'
  short: 'P. Kortebusch, 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, Universität Paderborn, Paderborn, 2014.'
date_created: 2018-10-30T13:33:33Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
language:
- iso: eng
place: Paderborn
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
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'
type: dissertation
user_id: '21222'
year: '2014'
...
---
_id: '5033'
author:
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
citation:
  ama: Kortebusch P. <i>Should Multinational Companies Request an Advance Pricing
    Agreement (APA) - Or Shouldn’t They?</i> Vol 173.; 2014.
  apa: Kortebusch, P. (2014). <i>Should Multinational Companies Request an Advance
    Pricing Agreement (APA) - Or Shouldn’t They?</i> (Vol. 173).
  bibtex: '@book{Kortebusch_2014, series={arqus, Quantitative Research in Taxation},
    title={Should Multinational Companies Request an Advance Pricing Agreement (APA)
    - Or Shouldn’t They?}, volume={173}, author={Kortebusch, Pia}, year={2014}, collection={arqus,
    Quantitative Research in Taxation} }'
  chicago: Kortebusch, Pia. <i>Should Multinational Companies Request an Advance Pricing
    Agreement (APA) - Or Shouldn’t They?</i> Vol. 173. Arqus, Quantitative Research
    in Taxation, 2014.
  ieee: P. Kortebusch, <i>Should Multinational Companies Request an Advance Pricing
    Agreement (APA) - Or Shouldn’t They?</i>, vol. 173. 2014.
  mla: Kortebusch, Pia. <i>Should Multinational Companies Request an Advance Pricing
    Agreement (APA) - Or Shouldn’t They?</i> Vol. 173, 2014.
  short: P. Kortebusch, Should Multinational Companies Request an Advance Pricing
    Agreement (APA) - Or Shouldn’t They?, 2014.
date_created: 2018-10-30T13:34:58Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: '       173'
series_title: arqus, Quantitative Research in Taxation
status: public
title: Should Multinational Companies Request an Advance Pricing Agreement (APA) -
  Or Shouldn't They?
type: working_paper
user_id: '21222'
volume: 173
year: '2014'
...
---
_id: '5037'
author:
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
- first_name: Georg
  full_name: Schneider, Georg
  last_name: Schneider
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. <i>Do Investors Request
    Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)?
    A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior</i>. Vol 167.;
    2014.
  apa: Diller, M., Kortebusch, P., Schneider, G., &#38; Sureth-Sloane, C. (2014).
    <i>Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax
    authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
    Behavior</i> (Vol. 167).
  bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative
    Research in Taxation}, title={Do Investors Request Advance Tax Rulings to Alleviate
    Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’
    View on Investment Behavior}, volume={167}, author={Diller, Markus and Kortebusch,
    Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus,
    Quantitative Research in Taxation} }'
  chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane.
    <i>Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax
    Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
    Behavior</i>. Vol. 167. Arqus, Quantitative Research in Taxation, 2014.
  ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, <i>Do Investors
    Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide
    them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior</i>,
    vol. 167. 2014.
  mla: Diller, Markus, et al. <i>Do Investors Request Advance Tax Rulings to Alleviate
    Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’
    View on Investment Behavior</i>. Vol. 167, 2014.
  short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Do Investors Request
    Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)?
    A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, 2014.
date_created: 2018-10-30T13:43:18Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
- _id: '635'
intvolume: '       167'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax
  authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment
  Behavior
type: working_paper
user_id: '61801'
volume: 167
year: '2014'
...
---
_id: '5040'
author:
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Pia
  full_name: Kortebusch, Pia
  last_name: Kortebusch
- first_name: Georg
  full_name: Schneider, Georg
  last_name: Schneider
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. <i>Boon or Bane? Advance
    Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment</i>.
    Vol 187.; 2014.
  apa: Diller, M., Kortebusch, P., Schneider, G., &#38; Sureth-Sloane, C. (2014).
    <i>Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
    and Foster Investment</i> (Vol. 187).
  bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative
    Research in Taxation}, title={Boon or Bane? Advance Tax Rulings As a Measure to
    Mitigate Tax Uncertainty and Foster Investment}, volume={187}, author={Diller,
    Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014},
    collection={arqus, Quantitative Research in Taxation} }'
  chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane.
    <i>Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
    and Foster Investment</i>. Vol. 187. Arqus, Quantitative Research in Taxation,
    2014.
  ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, <i>Boon or Bane?
    Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment</i>,
    vol. 187. 2014.
  mla: Diller, Markus, et al. <i>Boon or Bane? Advance Tax Rulings As a Measure to
    Mitigate Tax Uncertainty and Foster Investment</i>. Vol. 187, 2014.
  short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Boon or Bane? Advance
    Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment, 2014.
date_created: 2018-10-30T13:45:00Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: '       187'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty
  and Foster Investment
type: working_paper
user_id: '21222'
volume: 187
year: '2014'
...
---
_id: '5110'
author:
- first_name: Bernard Michael
  full_name: Gilroy, Bernard Michael
  id: '175'
  last_name: Gilroy
- first_name: Anastasia
  full_name: Heimann, Anastasia
  last_name: Heimann
- first_name: Mark
  full_name: Schopf, Mark
  last_name: Schopf
citation:
  ama: Gilroy BM, Heimann A, Schopf M. Gibt es eine optimale Frauenquote? <i>WiSt-Wirtschaftswissenschaftliches
    Studium</i>. 2014;43(2):85-90.
  apa: Gilroy, B. M., Heimann, A., &#38; Schopf, M. (2014). Gibt es eine optimale
    Frauenquote? <i>WiSt-Wirtschaftswissenschaftliches Studium</i>, <i>43</i>(2),
    85–90.
  bibtex: '@article{Gilroy_Heimann_Schopf_2014, title={Gibt es eine optimale Frauenquote?},
    volume={43}, number={2}, journal={WiSt-Wirtschaftswissenschaftliches Studium},
    publisher={Verlag Franz Vahlen GmbH}, author={Gilroy, Bernard Michael and Heimann,
    Anastasia and Schopf, Mark}, year={2014}, pages={85–90} }'
  chicago: 'Gilroy, Bernard Michael, Anastasia Heimann, and Mark Schopf. “Gibt Es
    Eine Optimale Frauenquote?” <i>WiSt-Wirtschaftswissenschaftliches Studium</i>
    43, no. 2 (2014): 85–90.'
  ieee: B. M. Gilroy, A. Heimann, and M. Schopf, “Gibt es eine optimale Frauenquote?,”
    <i>WiSt-Wirtschaftswissenschaftliches Studium</i>, vol. 43, no. 2, pp. 85–90,
    2014.
  mla: Gilroy, Bernard Michael, et al. “Gibt Es Eine Optimale Frauenquote?” <i>WiSt-Wirtschaftswissenschaftliches
    Studium</i>, vol. 43, no. 2, Verlag Franz Vahlen GmbH, 2014, pp. 85–90.
  short: B.M. Gilroy, A. Heimann, M. Schopf, WiSt-Wirtschaftswissenschaftliches Studium
    43 (2014) 85–90.
date_created: 2018-10-31T07:55:09Z
date_updated: 2022-01-06T07:01:38Z
department:
- _id: '203'
intvolume: '        43'
issue: '2'
language:
- iso: eng
page: 85-90
publication: WiSt-Wirtschaftswissenschaftliches Studium
publisher: Verlag Franz Vahlen GmbH
status: public
title: Gibt es eine optimale Frauenquote?
type: journal_article
user_id: '26589'
volume: 43
year: '2014'
...
---
_id: '5142'
author:
- first_name: Rene
  full_name: Fahr, Rene
  id: '111'
  last_name: Fahr
citation:
  ama: Fahr R. Vom Wollen und Können ethischen Entscheidens. <i>Theologie und Glaube</i>.
    2014:260-269.
  apa: Fahr, R. (2014). Vom Wollen und Können ethischen Entscheidens. <i>Theologie
    Und Glaube</i>, pp. 260–269.
  bibtex: '@article{Fahr_2014, title={Vom Wollen und Können ethischen Entscheidens},
    volume={104}, journal={Theologie und Glaube}, author={Fahr, Rene}, year={2014},
    pages={260–269} }'
  chicago: Fahr, Rene. “Vom Wollen Und Können Ethischen Entscheidens.” <i>Theologie
    Und Glaube</i>, 2014.
  ieee: R. Fahr, “Vom Wollen und Können ethischen Entscheidens,” <i>Theologie und
    Glaube</i>, vol. 104, pp. 260–269, 2014.
  mla: Fahr, Rene. “Vom Wollen Und Können Ethischen Entscheidens.” <i>Theologie Und
    Glaube</i>, vol. 104, 2014, pp. 260–69.
  short: R. Fahr, Theologie Und Glaube 104 (2014) 260–269.
date_created: 2018-10-31T09:14:19Z
date_updated: 2022-01-06T07:01:38Z
department:
- _id: '178'
- _id: '179'
intvolume: '       104'
language:
- iso: eng
page: 260-269
publication: Theologie und Glaube
publication_date: '2014'
status: public
title: Vom Wollen und Können ethischen Entscheidens
type: newspaper_article
user_id: '69384'
volume: 104
year: '2014'
...
---
_id: '5143'
author:
- first_name: Volker
  full_name: Seiler, Volker
  last_name: Seiler
- first_name: Markus
  full_name: Rudolf, Markus
  last_name: Rudolf
citation:
  ama: Seiler V, Rudolf M. Customer satisfaction in private banking. <i>Credit and
    Capital Markets - Kredit und Kapital</i>. 2014;47(3):485-520.
  apa: Seiler, V., &#38; Rudolf, M. (2014). Customer satisfaction in private banking.
    <i>Credit and Capital Markets - Kredit Und Kapital</i>, <i>47</i>(3), 485–520.
  bibtex: '@article{Seiler_Rudolf_2014, title={Customer satisfaction in private banking},
    volume={47}, number={3}, journal={Credit and Capital Markets - Kredit und Kapital},
    publisher={Duncker &#38; Humblot}, author={Seiler, Volker and Rudolf, Markus},
    year={2014}, pages={485–520} }'
  chicago: 'Seiler, Volker, and Markus Rudolf. “Customer Satisfaction in Private Banking.”
    <i>Credit and Capital Markets - Kredit Und Kapital</i> 47, no. 3 (2014): 485–520.'
  ieee: V. Seiler and M. Rudolf, “Customer satisfaction in private banking,” <i>Credit
    and Capital Markets - Kredit und Kapital</i>, vol. 47, no. 3, pp. 485–520, 2014.
  mla: Seiler, Volker, and Markus Rudolf. “Customer Satisfaction in Private Banking.”
    <i>Credit and Capital Markets - Kredit Und Kapital</i>, vol. 47, no. 3, Duncker
    &#38; Humblot, 2014, pp. 485–520.
  short: V. Seiler, M. Rudolf, Credit and Capital Markets - Kredit Und Kapital 47
    (2014) 485–520.
date_created: 2018-10-31T09:13:20Z
date_updated: 2022-01-06T07:01:38Z
department:
- _id: '203'
intvolume: '        47'
issue: '3'
page: 485-520
publication: Credit and Capital Markets - Kredit und Kapital
publisher: Duncker & Humblot
status: public
title: Customer satisfaction in private banking
type: journal_article
user_id: '26589'
volume: 47
year: '2014'
...
---
_id: '5147'
author:
- first_name: Rene
  full_name: Fahr, Rene
  id: '111'
  last_name: Fahr
citation:
  ama: 'Fahr R. <i>Verantwortungsvolles Handeln in Unternehmen. Die Rolle von Kognitiven
    Verzerrungen Und Selbsttäuschung Bei Ethischen Entscheidungen</i>. Paderborn:
    Klaus von Stoch; 2014:137-166.'
  apa: 'Fahr, R. (2014). <i>Verantwortungsvolles Handeln in Unternehmen. Die Rolle
    von kognitiven Verzerrungen und Selbsttäuschung bei ethischen Entscheidungen</i>
    (pp. 137–166). Paderborn: Klaus von Stoch.'
  bibtex: '@book{Fahr_2014, place={Paderborn}, title={Verantwortungsvolles Handeln
    in Unternehmen. Die Rolle von kognitiven Verzerrungen und Selbsttäuschung bei
    ethischen Entscheidungen}, publisher={Klaus von Stoch}, author={Fahr, Rene}, year={2014},
    pages={137–166} }'
  chicago: 'Fahr, Rene. <i>Verantwortungsvolles Handeln in Unternehmen. Die Rolle
    von Kognitiven Verzerrungen Und Selbsttäuschung Bei Ethischen Entscheidungen</i>.
    Paderborn: Klaus von Stoch, 2014.'
  ieee: 'R. Fahr, <i>Verantwortungsvolles Handeln in Unternehmen. Die Rolle von kognitiven
    Verzerrungen und Selbsttäuschung bei ethischen Entscheidungen</i>. Paderborn:
    Klaus von Stoch, 2014, pp. 137–166.'
  mla: Fahr, Rene. <i>Verantwortungsvolles Handeln in Unternehmen. Die Rolle von Kognitiven
    Verzerrungen Und Selbsttäuschung Bei Ethischen Entscheidungen</i>. Klaus von Stoch,
    2014, pp. 137–66.
  short: R. Fahr, Verantwortungsvolles Handeln in Unternehmen. Die Rolle von Kognitiven
    Verzerrungen Und Selbsttäuschung Bei Ethischen Entscheidungen, Klaus von Stoch,
    Paderborn, 2014.
date_created: 2018-10-31T09:22:25Z
date_updated: 2022-01-06T07:01:39Z
department:
- _id: '178'
- _id: '179'
language:
- iso: eng
page: 137-166
place: Paderborn
publisher: Klaus von Stoch
status: public
title: Verantwortungsvolles Handeln in Unternehmen. Die Rolle von kognitiven Verzerrungen
  und Selbsttäuschung bei ethischen Entscheidungen
type: book
user_id: '69384'
year: '2014'
...
---
_id: '5164'
author:
- first_name: Agnes
  full_name: Akkerman, Agnes
  last_name: Akkerman
- first_name: Ren{\'e}
  full_name: Torenvlied, Ren{\'e}
  last_name: Torenvlied
- first_name: Alex
  full_name: Lehr, Alex
  last_name: Lehr
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
citation:
  ama: 'Akkerman A, Torenvlied R, Lehr A, Thommes K. Contagious conflict: spill-over
    effects of labor conflict between and within organizations. In: <i>Social Conflict
    within and between Groups</i>. Psychology Press; 2014.'
  apa: 'Akkerman, A., Torenvlied, R., Lehr, A., &#38; Thommes, K. (2014). Contagious
    conflict: spill-over effects of labor conflict between and within organizations.
    In <i>Social conflict within and between groups</i>. Psychology Press.'
  bibtex: '@inbook{Akkerman_Torenvlied_Lehr_Thommes_2014, title={Contagious conflict:
    spill-over effects of labor conflict between and within organizations}, booktitle={Social
    conflict within and between groups}, publisher={Psychology Press}, author={Akkerman,
    Agnes and Torenvlied, Ren{\’e} and Lehr, Alex and Thommes, Kirsten}, year={2014}
    }'
  chicago: 'Akkerman, Agnes, Ren{\’e} Torenvlied, Alex Lehr, and Kirsten Thommes.
    “Contagious Conflict: Spill-over Effects of Labor Conflict between and within
    Organizations.” In <i>Social Conflict within and between Groups</i>. Psychology
    Press, 2014.'
  ieee: 'A. Akkerman, R. Torenvlied, A. Lehr, and K. Thommes, “Contagious conflict:
    spill-over effects of labor conflict between and within organizations,” in <i>Social
    conflict within and between groups</i>, Psychology Press, 2014.'
  mla: 'Akkerman, Agnes, et al. “Contagious Conflict: Spill-over Effects of Labor
    Conflict between and within Organizations.” <i>Social Conflict within and between
    Groups</i>, Psychology Press, 2014.'
  short: 'A. Akkerman, R. Torenvlied, A. Lehr, K. Thommes, in: Social Conflict within
    and between Groups, Psychology Press, 2014.'
date_created: 2018-10-31T09:54:49Z
date_updated: 2022-01-06T07:01:40Z
department:
- _id: '178'
- _id: '184'
language:
- iso: eng
publication: Social conflict within and between groups
publisher: Psychology Press
status: public
title: 'Contagious conflict: spill-over effects of labor conflict between and within
  organizations'
type: book_chapter
user_id: '69384'
year: '2014'
...
---
_id: '5167'
alternative_title:
- Between instrumentality and insignificance - Employee Participation in the Context
  of Organizations in Central and Eastern Europe
author:
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
- first_name: Peter
  full_name: Walgenbach, Peter
  last_name: Walgenbach
- first_name: Simon
  full_name: Oertel, Simon
  last_name: Oertel
citation:
  ama: Thommes K, Walgenbach P, Oertel S. <i>Die Rechte von Arbeitnehmervertretern
    in Ost- Und Westeuropa - Einheitseuropa Oder Zweiklassengesellschaft?</i> Rainer
    Hampp-Verlag; 2014:216-245.
  apa: Thommes, K., Walgenbach, P., &#38; Oertel, S. (2014). <i>Die Rechte von Arbeitnehmervertretern
    in Ost- und Westeuropa - Einheitseuropa oder Zweiklassengesellschaft?</i> (pp.
    216–245). Rainer Hampp-Verlag.
  bibtex: '@book{Thommes_Walgenbach_Oertel_2014, title={Die Rechte von Arbeitnehmervertretern
    in Ost- und Westeuropa - Einheitseuropa oder Zweiklassengesellschaft?}, publisher={Rainer
    Hampp-Verlag}, author={Thommes, Kirsten and Walgenbach, Peter and Oertel, Simon},
    year={2014}, pages={216–245} }'
  chicago: Thommes, Kirsten, Peter Walgenbach, and Simon Oertel. <i>Die Rechte von
    Arbeitnehmervertretern in Ost- Und Westeuropa - Einheitseuropa Oder Zweiklassengesellschaft?</i>
    Rainer Hampp-Verlag, 2014.
  ieee: K. Thommes, P. Walgenbach, and S. Oertel, <i>Die Rechte von Arbeitnehmervertretern
    in Ost- und Westeuropa - Einheitseuropa oder Zweiklassengesellschaft?</i> Rainer
    Hampp-Verlag, 2014, pp. 216–245.
  mla: Thommes, Kirsten, et al. <i>Die Rechte von Arbeitnehmervertretern in Ost- Und
    Westeuropa - Einheitseuropa Oder Zweiklassengesellschaft?</i> Rainer Hampp-Verlag,
    2014, pp. 216–45.
  short: K. Thommes, P. Walgenbach, S. Oertel, Die Rechte von Arbeitnehmervertretern
    in Ost- Und Westeuropa - Einheitseuropa Oder Zweiklassengesellschaft?, Rainer
    Hampp-Verlag, 2014.
date_created: 2018-10-31T10:02:39Z
date_updated: 2022-01-06T07:01:40Z
department:
- _id: '178'
- _id: '184'
language:
- iso: eng
page: 216-245
publisher: Rainer Hampp-Verlag
status: public
title: Die Rechte von Arbeitnehmervertretern in Ost- und Westeuropa - Einheitseuropa
  oder Zweiklassengesellschaft?
type: book
user_id: '69384'
year: '2014'
...
---
_id: '5241'
author:
- first_name: Hendrik
  full_name: Schmitz, Hendrik
  last_name: Schmitz
- first_name: B.
  full_name: Augurzky, B.
  last_name: Augurzky
- first_name: U.
  full_name: Roppel, U.
  last_name: Roppel
citation:
  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.
  apa: Schmitz, H., Augurzky, B., &#38; Roppel, U. (2014). Kehrtwende in der Gesundheitspolitik
    - Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen
    Krankenversicherung. <i>RWI Position</i>, <i>59</i>.
  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} }'
  chicago: Schmitz, Hendrik, B. Augurzky, and U. Roppel. “Kehrtwende in Der Gesundheitspolitik
    - Unnötige Abkehr von Einer Erfolgreichen Reform Zur Finanzierung Der Gesetzlichen
    Krankenversicherung.” <i>RWI Position</i> 59 (2014).
  ieee: H. Schmitz, B. Augurzky, and U. Roppel, “Kehrtwende in der Gesundheitspolitik
    - Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen
    Krankenversicherung,” <i>RWI Position</i>, vol. 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.
  short: H. Schmitz, B. Augurzky, U. Roppel, RWI Position 59 (2014).
date_created: 2018-11-01T16:41:43Z
date_updated: 2022-01-06T07:01:48Z
department:
- _id: '281'
- _id: '475'
intvolume: '        59'
language:
- iso: eng
publication: RWI Position
status: public
title: Kehrtwende in der Gesundheitspolitik - Unnötige Abkehr von einer erfolgreichen
  Reform zur Finanzierung der gesetzlichen Krankenversicherung
type: journal_article
user_id: '63697'
volume: 59
year: '2014'
...
---
_id: '5333'
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. '
author:
- first_name: Jens
  full_name: Müller, Jens
  id: '1245'
  last_name: Müller
citation:
  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>
  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>
  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}
    }'
  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>.
  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).
  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>.
  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.
date_created: 2018-11-05T09:02:58Z
date_updated: 2022-01-06T07:01:50Z
department:
- _id: '186'
- _id: '189'
doi: 10.1080/09638180.2012.746528
jel:
- H2
- M41
language:
- iso: eng
page: 117-141(25)
publisher: Routledge, part of the Taylor & Francis Group
series_title: European Accounting Review
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
type: working_paper
user_id: '48187'
volume: Volume 23, Number 1
year: '2014'
...
---
_id: '5444'
author:
- first_name: F B
  full_name: Zapkau, F B
  last_name: Zapkau
- first_name: C
  full_name: Schwens, C
  last_name: Schwens
- first_name: Rüdiger
  full_name: Kabst, Rüdiger
  id: '42362'
  last_name: Kabst
citation:
  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.'
  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} }'
  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.'
  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.'
  short: F.B. Zapkau, C. Schwens, R. Kabst, Journal of Small Business Management.
    (2014).
date_created: 2018-11-08T13:02:14Z
date_updated: 2022-01-06T07:01:54Z
department:
- _id: '274'
language:
- iso: eng
publication: Journal of Small Business Management.
status: public
title: 'The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process:
  A Review and Future Research Implications.'
type: journal_article
user_id: '46632'
year: '2014'
...