@inproceedings{5647, abstract = {{Reviewing literature on open source and closed source security reveals that the discussion is often determined by biased attitudes toward one of these development styles. The discussion specifically lacks appropriate metrics, methodology and hard data. This paper contributes to solving this problem by analyzing and comparing published vulnerabilities of eight open source software and nine closed source software packages, all of which are widely deployed. Thereby, it provides an extensive empirical analysis of vulnerabilities in terms of mean time between vulnerability disclosures, the development of disclosure over time, and the severity of vulnerabilities, and allows for validating models provided in the literature. The investigation reveals that (a) the mean time between vulnerability disclosures was lower for open source software in half of the cases, while the other cases show no differences, (b) in contrast to literature assumption, 14 out of 17 software packages showed a significant linear or piecewise linear correlation between time and the number of published vulnerabilities, and (c) regarding the severity of vulnerabilities, no significant differences were found between open source and closed source.}}, author = {{Schryen, Guido}}, booktitle = {{15th Americas Conference on Information Systems}}, keywords = {{Vulnerabilities, security, open source software, closed source software, empirical comparison}}, title = {{{Security of open source and closed source software: An empirical comparison of published vulnerabilities}}}, year = {{2009}}, } @article{6851, author = {{Beutner, Marc and Frehe, Petra and Kremer, H.-Hugo and Zoyke, A.}}, journal = {{Kölner Zeitschrift für Wirtschaft und Pädagogik}}, number = {{47}}, pages = {{15--39}}, title = {{{Individuelle Förderung - Einblicke in Strukturen und erste empirische Ergebnisse des Modellprojekts InLab}}}, year = {{2009}}, } @article{6852, author = {{Beutner, Marc and Gebbe, M. and Kremer, H.-Hugo}}, journal = {{Kölner Zeitschrift für Wirtschaft und Pädagogik}}, number = {{47}}, pages = {{39--70}}, title = {{{Berufsbildung im Justizvollzug - Das Projekt TANDEM}}}, year = {{2009}}, } @article{6853, author = {{Kremer, H.-Hugo and Zoyke, Andrea}}, journal = {{Erziehungswissenschaft und Beruf}}, number = {{2}}, pages = {{163--175}}, title = {{{Individuelle Förderung von Kompetenzen - Curriculare und didaktisch-methodische Optionen}}}, year = {{2009}}, } @inbook{6945, author = {{Kremer, H.-Hugo}}, booktitle = {{Bildungsperspektiven in alternden Gesellschaften}}, editor = {{Dehmel, A. and Kremer, H.-H. and Schaper, N. and Sloane, P. F. E.}}, pages = {{247--260}}, title = {{{Bewältigung beruflicher Übergänge im Lebensverlauf}}}, year = {{2009}}, } @inbook{6946, author = {{Dehmel, A. and Kremer, H.-Hugo and Schaper, N. and Sloane, Peter F. E.}}, booktitle = {{Bildungsperspektiven in alternden Gesellschaften}}, editor = {{Dehmel, A. and Kremer, H.-H. and Schaper, N. and Sloane, P. F. E.}}, pages = {{9--30}}, title = {{{Performative Lebensbewältigung in alternden Gesellschaften: Projektbeschreibung und Einführung in den Tagungsband}}}, year = {{2009}}, } @article{6947, author = {{Kremer, H.-Hugo and Zoyke, A.}}, journal = {{Wirtschaft und Erziehung}}, pages = {{273--286}}, title = {{{Implementation von E-Learning an Berufskollegs - eine Studie zu Stand und Entwicklungsperspektiven in Ostwestfalen-Lippe}}}, volume = {{9}}, year = {{2009}}, } @inbook{17131, author = {{Becker, Jörg and Matzner, Martin and Müller, Oliver}}, booktitle = {{Information Systems Development}}, isbn = {{9780387848099}}, pages = {{207--215}}, publisher = {{Springer}}, title = {{{Comparing Architectural Styles for Service-Oriented Architectures – a REST vs. SOAP Case Study}}}, doi = {{10.1007/b137171_22}}, year = {{2009}}, } @inproceedings{17132, author = {{Becker, Jörg and Bergener, Katrin and Müller, Oliver and Müller-Wienbergen, Felix}}, booktitle = {{Americas Conference on Information Systems}}, pages = {{93}}, title = {{{Documentation of flexible business processes-A healthcare case study}}}, year = {{2009}}, } @inproceedings{17133, author = {{Müller-Wienbergen, Felix and Seidel, Stefan and Müller, Oliver and Knackstedt, Ralf and Becker, Joerg}}, booktitle = {{European Conference on Information Systems}}, title = {{{A design research study on enhancing creativity-The case of developing product-service bundles}}}, year = {{2009}}, } @techreport{14916, author = {{Dahle, Claudia and Bäumer, Michaela}}, title = {{{Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System)}}}, volume = {{66}}, year = {{2009}}, } @article{14917, author = {{Halberstadt, Alexander and Sureth-Sloane, Caren and Voß, Armin}}, journal = {{Die Wirtschaftsprüfung}}, number = {{6}}, pages = {{373--381}}, title = {{{Der Einfluss der Abgeltungssteuer auf die Vorteilhaftigkeit von Anlagen in Genussscheine und Aktien}}}, volume = {{62}}, year = {{2009}}, } @techreport{14920, author = {{Niemann, Rainer and Sureth-Sloane, Caren}}, title = {{{Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility}}}, volume = {{77}}, year = {{2009}}, } @techreport{14921, author = {{Nordhoff, Daniel}}, title = {{{Umsatzsteuerausfall und Umsatzsteuerbetrug - Eine steuerökonomische Analyse der Umsatzsteuerdeklaration}}}, year = {{2009}}, } @article{14922, author = {{Nordhoff, Daniel and Popp, Matthias}}, journal = {{Niedersächsische Wirtschaft}}, number = {{9}}, pages = {{16--17}}, title = {{{Strukturprobleme angehen}}}, year = {{2009}}, } @techreport{14924, author = {{Sureth-Sloane, Caren and Vollert, Pia}}, title = {{{Verschärfung der Verlustabzugsbeschränkung durch § 8c KStG und deren Einfluss auf den Erwerb von Anteilen an Kapitalgesellschaften}}}, volume = {{91}}, year = {{2009}}, } @inbook{14946, author = {{Niemann, Rainer and Sureth-Sloane, Caren}}, booktitle = {{Festzeitschrift für Franz W. Wagner: Accounting, Taxation, and Corporate Governance}}, editor = {{Kiesewetter, Dirk and Niemann, Rainer}}, pages = {{K1--K35}}, title = {{{Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility}}}, year = {{2009}}, } @article{13257, author = {{Trier, Matthias and Bobrik, Annette}}, issn = {{1089-7801}}, journal = {{IEEE Internet Computing}}, pages = {{51--59}}, title = {{{Social Search: Exploring and Searching Social Architectures in Digital Networks}}}, doi = {{10.1109/mic.2009.44}}, year = {{2009}}, } @inproceedings{13312, author = {{Sanmateu, Maria-Amparo and Trier, Matthias and Lienicke, Andreas and Rederer, Andreas}}, booktitle = {{9th International Conference On Innovative Internet Community Systems I2CS 2010}}, editor = {{Erfurth, Christian AND Eichler, Gerald AND Schau, Volkmar}}, pages = {{ 27--35 }}, publisher = {{Gesellschaft für Informatik e.V.}}, title = {{{Enabling social media content quality assurance using social network analysis}}}, year = {{2009}}, } @inproceedings{13349, author = {{Bobrik, Annette and Trier, Matthias}}, booktitle = {{Proceedings Wirtschaftsinformatik}}, pages = {{295--304}}, publisher = {{Österreichische Computer Gesellschaft Verlag}}, title = {{{Content-based Community Detection in Social Corpora}}}, volume = {{1}}, year = {{2009}}, } @inproceedings{13352, author = {{Trier, Matthias and Herzog, Michael and Möller, Daniel}}, booktitle = {{Proceedings Wirtschaftsinformatik}}, pages = {{391--400}}, publisher = {{Österreichische Computer Gesellschaft Verlag}}, title = {{{Odp2cp – ein rapid E-Learning Ansatz zur einfachen Produktion Scorm-konformer Lerninhalte}}}, year = {{2009}}, } @phdthesis{31822, author = {{Lück, Sonja}}, issn = {{1617-7754}}, title = {{{Studentische Modulevaluation - Methoden, Ergebnisse und Schlussfolgerungen aus statistischer Sicht}}}, year = {{2009}}, } @inbook{31875, author = {{Kraft, Manfred and Brunn, Hans-Georg and Lück, Sonja}}, booktitle = {{Bildungsökonomie in der Wissensgesellschaft}}, editor = {{Held, Martin and Kubon-Gilke, Gisela and Sturn, Richard}}, isbn = {{978-3-89518-723-0}}, pages = {{241--259}}, title = {{{Spieltheoretische Anmerkungen zur Förderung universitärer Spitzenforschung im Rahmen der Exzellenzinitiative}}}, year = {{2009}}, } @article{2722, author = {{Gries, Thomas and Redlin, Margarete}}, issn = {{1476-5284}}, journal = {{Journal of Chinese Economic and Business Studies}}, number = {{2}}, pages = {{259--281}}, publisher = {{Informa UK Limited}}, title = {{{China's provincial disparities and the determinants of provincial inequality}}}, doi = {{10.1080/14765280902847783}}, volume = {{7}}, year = {{2009}}, } @article{4406, abstract = {{Using aggregate balance sheet data from banks across the EU-25 over the period from 1997 to 2005 we provide empirical evidence that national banking market concentration has a negative impact on European banks’ financial soundness as measured by the Z-score technique while controlling for macroeconomic, bank-specific, regulatory, and institutional factors. Furthermore, our analysis reveals that Eastern European banking markets exhibiting a lower level of competitive pressure, fewer diversification opportunities and a higher fraction of government-owned banks are more prone to financial fragility whereas capital regulations have supported financial stability across the entire European Union.}}, author = {{Uhde, André and Heimeshoff, Ulrich}}, journal = {{Journal of Banking & Finance}}, keywords = {{Market structure, Financial stability, Banking regulation}}, number = {{7}}, pages = {{1299--1311}}, title = {{{Consolidation in banking and financial stability in Europe: Empirical evidence}}}, doi = {{https://doi.org/10.1016/j.jbankfin.2009.01.006}}, volume = {{33}}, year = {{2009}}, } @article{35090, author = {{Ebert, Michael and Simons, Dirk}}, journal = {{KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung}}, number = {{11}}, pages = {{622--630}}, title = {{{Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb}}}, volume = {{9}}, year = {{2009}}, } @misc{37135, author = {{Kosi, Urska}}, booktitle = {{The International Journal of Accounting}}, number = {{4}}, pages = {{415--418}}, title = {{{International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition)}}}, volume = {{44}}, year = {{2009}}, } @article{14915, author = {{Blaufus, Kay and Hundsdoerfer, Jochen and Kiesewetter, Dirk and König, Rolf J. and Kruschwitz, Lutz and Löffler, Andreas and Maiterth, Ralf and Müller, Heiko and Niemann, Rainer and Schanz, Deborah and Sureth-Sloane, Caren and Treisch, Corinna}}, journal = {{Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}}, number = {{4}}, pages = {{463--466}}, title = {{{Versinkt die Kapitalmarkttheorie in logischen Widersprüchen, oder: Ist arqus e.V. aus dem Schneider?}}}, volume = {{61}}, year = {{2009}}, } @article{14923, author = {{Sureth-Sloane, Caren and Halberstadt, Alexander and Bischoff, Dennis}}, journal = {{Steuer und Wirtschaft}}, number = {{1}}, pages = {{50--62}}, title = {{{Der Einfluss von Internationalisierung, Vermögens- und Kapitalstruktur auf die Konzernsteuerquote im Branchenvergleich - eine empirische Analyse}}}, volume = {{86}}, year = {{2009}}, } @article{14919, author = {{Müller, Heiko and Sureth-Sloane, Caren}}, journal = {{International Journal of Microsimulation}}, number = {{1}}, pages = {{32--48}}, title = {{{Income Tax Analysis: A Comparison of Microsimulation versus Group Simulation}}}, volume = {{2}}, year = {{2009}}, } @inproceedings{46708, author = {{Garnefeld, I. and Münkhoff, Eva and Hogreve, J. and Eggert, A.}}, booktitle = {{38th EMAC Annual Conference, Nantes}}, location = {{Nantes}}, title = {{{Unintended effects of referral reward programs: Exploring the impact of rewards on opportunistic behavior}}}, year = {{2009}}, } @inproceedings{46707, author = {{Garnefeld, I. and Münkhoff, Eva and Hogreve, J. and Eggert, A.}}, booktitle = {{15th AMS World Marketing Congress, Oslo}}, location = {{Oslo}}, title = {{{Referral reward programs: New customer acquisition by opportunism?}}}, year = {{2009}}, } @phdthesis{50348, author = {{Heitmann, Ingmar}}, title = {{{Integrierte Investitionsplanung in Supply Chains}}}, year = {{2009}}, } @article{2502, author = {{Dimitrov, Dinko and Haake, Claus-Jochen}}, issn = {{0899-8256}}, journal = {{Games and Economic Behavior}}, number = {{2}}, pages = {{460--475}}, publisher = {{Elsevier BV}}, title = {{{Stable governments and the semistrict core}}}, doi = {{10.1016/j.geb.2007.05.003}}, volume = {{62}}, year = {{2008}}, } @article{2503, author = {{Haake, Claus-Jochen and Kashiwada, Akemi and Su, Francis Edward}}, issn = {{0303-6812}}, journal = {{Journal of Mathematical Biology}}, number = {{4}}, pages = {{479--497}}, publisher = {{Springer Nature}}, title = {{{The Shapley value of phylogenetic trees}}}, doi = {{10.1007/s00285-007-0126-2}}, volume = {{56}}, year = {{2008}}, } @article{2506, author = {{Haake, Claus-Jochen}}, issn = {{0165-4896}}, journal = {{Mathematical Social Sciences}}, number = {{2}}, pages = {{177--187}}, publisher = {{Elsevier BV}}, title = {{{Two support results for the Kalai–Smorodinsky solution in small object division markets}}}, doi = {{10.1016/j.mathsocsci.2008.09.004}}, volume = {{57}}, year = {{2008}}, } @article{2509, author = {{Haake, Claus-Jochen and Trockel, Walter}}, issn = {{1434-4742}}, journal = {{Review of Economic Design}}, number = {{1-2}}, pages = {{17--25}}, publisher = {{Springer Nature}}, title = {{{On Maskin monotonicity of solution based social choice rules}}}, doi = {{10.1007/s10058-008-0062-7}}, volume = {{14}}, year = {{2008}}, } @article{2530, author = {{Haake, Claus-Jochen}}, issn = {{1134-5764}}, journal = {{TOP}}, number = {{1}}, pages = {{48--50}}, publisher = {{Springer Nature}}, title = {{{Comments on: Transversality of the Shapley value}}}, doi = {{10.1007/s11750-008-0047-2}}, volume = {{16}}, year = {{2008}}, } @inbook{2602, author = {{Betz, Stefan}}, booktitle = {{Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand}}, editor = {{Betz, Stefan}}, pages = {{47 -- 66}}, title = {{{Entscheidungsorientierte Planung unscharfer Erfolge von KMU in Supply Chains}}}, year = {{2008}}, } @inbook{2603, author = {{Betz, Stefan}}, booktitle = {{Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand}}, editor = {{Betz, Stefan}}, pages = {{95 -- 118}}, title = {{{Analyse des Bullwhip-Effekts in einer Supply Chain von KMU}}}, year = {{2008}}, } @book{2672, editor = {{Betz, Stefan}}, title = {{{Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand}}}, year = {{2008}}, } @inproceedings{3477, author = {{Becker, Jörg and Beverungen, Daniel and Knackstedt, Ralf}}, booktitle = {{Proceedings of the 41th Hawai'i International Conference on System Sciences}}, location = {{Waikoloa, Hawaii}}, title = {{{Reference Models and Modeling Languages for Product-Service Systems --- Status-Quo and Perspectives for Further Research}}}, year = {{2008}}, } @inproceedings{3478, author = {{Becker, Jörg and Beverungen, Daniel and Knackstedt, Ralf and Müller, Oliver}}, booktitle = {{Americas Conference on Information Systems}}, location = {{Toronto, Canada}}, title = {{{Modeling, Customer-Specific Configuration and Calculation of Value Bundles}}}, year = {{2008}}, } @inproceedings{3479, author = {{Beverungen, Daniel and Kaiser, Uwe and Knackstedt, Ralf and Krings, Robin and Stein, Armin}}, booktitle = {{Proceedings of the Multikonferenz Wirtschaftsinformatik (MKWI 2008)}}, location = {{München}}, pages = {{735----747}}, title = {{{Konfigurative Prozessmodellierung der hybriden Leistungserstellung in Unternehmensnetzwerken des Maschinen- und Anlagenbaus}}}, year = {{2008}}, } @inproceedings{3480, author = {{Winkelmann, Axel and Beverungen, Daniel and Janiesch, Christian and Becker, Jörg}}, booktitle = {{Proceedings of the 16th European Conference on Information Systems}}, location = {{Galway, Ireland}}, title = {{{Improving the Quality of Article Master Data --- Specification of an Integrated Master Data Platform for Promotions in Retail}}}, year = {{2008}}, } @article{3507, author = {{Beverungen, Daniel and Knackstedt, Ralf and Müller, Oliver}}, journal = {{Wirtschaftsinformatik}}, number = {{3}}, pages = {{220----234}}, title = {{{Entwicklung Serviceorientierter Architekturen zur Integration von Produktion und Dienstleistung --- Eine Konzeptionsmethode und ihre Anwendung am Beispiel des Recyclings elektronischer Geräte}}}, year = {{2008}}, } @book{3558, abstract = {{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. Auf 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. }}, author = {{Müller, Jens}}, isbn = {{978-3834912879}}, keywords = {{Steuer-, Rechnungs- und Prüfungswesen}}, pages = {{185}}, publisher = {{Springer Gabler}}, title = {{{Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze}}}, year = {{2008}}, } @article{3695, abstract = {{Auswirkungen einer Reform des Erbschaft-und Schenkungsteuergesetzes auf das Steueraufkommen unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens-und Grundvermögen}}, author = {{Sureth-Sloane, Caren and Müller, Jens and Houben, Henriette and Maiterth, Ralf}}, journal = {{Unternehmensbesteuerung}}, keywords = {{Erbschaft-und Schenkungsteuergesetz, Steueraufkommen, verkehrswertorientierte Bewertung von Unternehmens-und Grundvermögen}}, pages = {{183----200}}, title = {{{Auswirkungen einer Reform des Erbschaft-und Schenkungsteuergesetzes auf das Steueraufkommen unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens-und Grundvermögen}}}, year = {{2008}}, } @article{3061, author = {{Gries, Thomas and Naudé, Wim and Wood, Eric and Meintjes, Aloe}}, journal = {{Entrepreneurship & Regional Development}}, number = {{2}}, pages = {{111--124}}, title = {{{Regional Determinants of Entrepreneurial Start-Ups in a Developing Country}}}, doi = {{10.1080/08985620701631498}}, volume = {{20}}, year = {{2008}}, } @article{3062, author = {{Gries, Thomas and Naudé, Wim}}, journal = {{Review of Developing Economics}}, number = {{2}}, pages = {{248--275}}, title = {{{Trade and Endogenous Formation of Regions in a Developing Country}}}, doi = {{10.1111/j.1467-9361.2007.00382.x}}, volume = {{12}}, year = {{2008}}, }