@techreport{2250, abstract = {{All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments—for example, triggered by the BEPS project—give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country’s tax system.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, issn = {{1556-5068}}, keywords = {{Complexity Drivers, International Comparison, Survey, Tax Complexity, Tax Practitioners}}, pages = {{28}}, title = {{{What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}}}, doi = {{10.2139/ssrn.3046546}}, year = {{2017}}, } @article{2269, author = {{Mauleon, Ana and Roehl, Nils and Vannetelbosch, Vincent}}, issn = {{0899-8256}}, journal = {{Games and Economic Behavior}}, pages = {{135--152}}, publisher = {{Elsevier}}, title = {{{Constitutions and groups}}}, doi = {{10.1016/j.geb.2017.10.022}}, volume = {{107}}, year = {{2017}}, } @misc{2272, author = {{Golke, Vanessa}}, publisher = {{Universität Paderborn}}, title = {{{Signaling und Screening - Abbau von Informationsasymmetrie}}}, year = {{2017}}, } @misc{2273, author = {{Moselage, Laura}}, publisher = {{Universität Paderborn}}, title = {{{Das Reputationssystem als bedeutendes Instrument digitaler Märkte}}}, year = {{2017}}, } @misc{2274, author = {{Hennawi, Mohammad Ziad}}, publisher = {{Universität Paderborn}}, title = {{{Der Preis als Qualitätssignal}}}, year = {{2017}}, } @inproceedings{91, abstract = {{The interest in business model innovation has risen rapidly in recent years, and software tools for business model development hold great promise for supporting business model innovation. Nonetheless, virtually no design-relevant knowledge exists concerning the functions that such tools should possess. Therefore, we develop a comprehensive taxonomy that identifies characteristic functions of software-based business model development tools. For developing the taxonomy, we draw on prior research on business model innovation, process modeling, and creativity support systems, and we analyze software tools for business model development that have been proposed in practice. The resulting taxonomy can support practitioners in their tool (re-)design and investment decisions, and for researchers can serve as a preliminary step towards more advanced theories for software tools for business model development.}}, author = {{Szopinski, Daniel and Schoormann, Thorsten and John, Thomas and Knackstedt, Ralf and Kundisch, Dennis}}, booktitle = {{Proceedings of the 23rd Americas Conference on Information Systems (AMCIS)}}, location = {{Boston, USA}}, title = {{{How Software Can Support Innovating Business Models: A Taxonomy of Functions of Business Model Development Tools}}}, year = {{2017}}, } @inproceedings{92, author = {{Szopinski, Daniel and Schoormann, Thorsten and John, Thomas and Knackstedt, Ralf and Kundisch, Dennis}}, booktitle = {{Bosch Business Model Innovation Summit 2017}}, location = {{Renningen, Germany}}, title = {{{How Software Can Support Innovating Business Models: A Taxonomy of Functions of Business Model Development Tools}}}, year = {{2017}}, } @misc{95, author = {{Kundisch, Dennis and John, Thomas}}, booktitle = {{Enzyklopädie der Wirtschaftsinformatik, GITO}}, title = {{{Geschäftsmodell-Modellierungssprache/Business Model Modeling Language}}}, year = {{2017}}, } @inproceedings{77, abstract = {{Das Enterprise Architecture Management stellt umfangreiche Methoden, Modelle und Frameworks f{\"u}r die Modellierung von Unternehmensarchitekturen zur Verf{\"u}gung. Die Entwicklung von Software und deren Integration in IT-Landschaften ist heutzutage zunehmend von Komplexit{\"a}t und Unsicherheit gepr{\"a}gt. Dieser Beitrag (Research-in-progress) m{\"o}chte ein neues Paradigma – das „On-The-Fly Computing“ – vorschlagen, um diesen Herausforderungen zu begegnen, m{\"o}gliche L{\"o}sungsans{\"a}tze zu diskutieren sowie erste Ergebnisse eines Referenzmodells f{\"u}r individualisierte IT-Dienstleistungen in dynamischen Software-M{\"a}rkten dokumentieren.}}, author = {{Szopinski, Daniel and Jazayeri, Bahar and Engels, Gregor and Kundisch, Dennis}}, booktitle = {{Proceedings of the Workshop Enterprise Architecture Management in Forschung und Praxis, INFORMATIK 2017, Chemnitz, Germany}}, pages = {{2059--2066}}, publisher = {{GI}}, title = {{{On-The-Fly Computing: Ein Referenzmodell für individualisierte IT-Dienstleistungen in dynamischen Märkten}}}, year = {{2017}}, } @misc{83, author = {{Uden, Dennis}}, publisher = {{Universität Paderborn}}, title = {{{Microsoft vs. the EU Commission - An analysis on product bundeling}}}, year = {{2017}}, } @inproceedings{5692, abstract = {{We consider Max-min Share (MmS) fair allocations of indivisible chores (items with negative utilities). We show that allocation of chores and classical allocation of goods (items with positive utilities) have some fundamental connections but also differences which prevent a straightforward application of algorithms for goods in the chores setting and viceversa. We prove that an MmS allocation does not need to exist for chores and computing an MmS allocation - if it exists - is strongly NP-hard. In view of these non-existence and complexity results, we present a polynomial-time 2-approximation algorithm for MmS fairness for chores. We then introduce a new fairness concept called optimal MmS that represents the best possible allocation in terms of MmS that is guaranteed to exist. We use connections to parallel machine scheduling to give (1) a polynomial-time approximation scheme for computing an optimal MmS allocation when the number of agents is fixed and (2) an effective and efficient heuristic with an ex-post worst-case analysis.}}, author = {{Aziz, Haris and Rauchecker, Gerhard and Schryen, Guido and Walsh, Toby}}, booktitle = {{Thirty-First AAAI Conference on Artificial Intelligence (AAAI-17)}}, location = {{San Francisco, CA, USA}}, number = {{1}}, pages = {{1--7}}, title = {{{Algorithms for Max-Min Share Fair Allocation of Indivisible Chores}}}, volume = {{31}}, year = {{2017}}, } @misc{5724, author = {{Hetzer, Alexander and Tornede, Tanja}}, publisher = {{Universität Paderborn}}, title = {{{Solving the Container Pre-Marshalling Problem using Reinforcement Learning and Structured Output Prediction}}}, year = {{2017}}, } @article{5800, author = {{Tramm, T. and Kremer, H.-Hugo and Reinmann, G.}}, journal = {{bwp@ Berufs- und Wirtschaftspädagogik - online}}, number = {{33}}, pages = {{1--5}}, title = {{{Editorial zur Ausgabe 33: Entwicklungsbezogene (Praxis-)Forschung }}}, year = {{2017}}, } @inbook{5802, author = {{Kremer, H.-Hugo and Sloane, Peter F. E.}}, booktitle = {{Die Fakultät für Wirtschaftswissenschaften an der Universität Paderborn: Zeitzeugen geben Einblicke in den Werdegang ihrer Fakultät}}, editor = {{Sureth-Sloane, C.}}, isbn = {{9783940625830}}, pages = {{248--262}}, title = {{{"Quo vadis Wirtschaftspädagogik": Lehrerbildung für Berufskollegs zwischen akademischem Anspruch und Verwaltungslogiken}}}, year = {{2017}}, } @inbook{5806, author = {{Kremer, H.-Hugo}}, booktitle = {{Berufsschullehrerbildung in der Volksrepublik China und in der Bundesrepublik Deutschland. Professionalisierung - Kompetenzen - Herausforderungen}}, editor = {{Wang, J. and Feng, X. and Rützel, J.}}, isbn = {{9787560868509}}, pages = {{157--181}}, title = {{{Praxisphasen als Studienelement. Professionalisierung durch Forschendes Lernen}}}, year = {{2017}}, } @inbook{5807, author = {{Kremer, H.-Hugo}}, booktitle = {{Wealth Equity Dynamics: Economics and Education Challenges}}, editor = {{Natale, S. and Libertella, A.}}, pages = {{47--67}}, title = {{{Teaching under and in inequality in German Vocational Schools}}}, year = {{2017}}, } @article{5808, author = {{Kremer, H.-Hugo and Kundisch, Heike}}, journal = {{bwp@ Berufs- und Wirtschaftspädagogik - online}}, number = {{31}}, pages = {{1--20}}, title = {{{Steuerung aus der Mitte: Relevanz und Methoden einer Rollenschärfung des mittleren Managements am Berufskolleg}}}, year = {{2017}}, } @inbook{5810, author = {{Kremer, H.-Hugo and Weyland, U.}}, booktitle = {{Forschendes Lernen im Praxissemester. Zugänge, Konzepte, Erfahrungen}}, editor = {{Schüssler, R. and Schöning, A. and Schwier, V. and Schicht, S. and Gold, J. and Weyland, U.}}, pages = {{206--214}}, title = {{{Praxissemester in berufs- und wirtschaftspädagogischen Studiengängen}}}, year = {{2017}}, } @book{5811, author = {{Kundisch, Heike and Kremer, H.-Hugo}}, title = {{{Mittlere Leitungsebene an Berufskollegs. Eine kollegiale Weiterbildung zur Rollenschärfung in Auseinandersetzung mit Handlungsfeldern der Bildungsarbeit}}}, year = {{2017}}, } @misc{5946, author = {{Kühn, Sarah}}, publisher = {{Universität Paderborn}}, title = {{{Outsourcing und Qualität im Supply Chain - Eine Gleichgewichtsanalyse}}}, year = {{2017}}, }