@misc{5952, author = {{N, N}}, publisher = {{Universität Paderborn}}, title = {{{Netzwerkeffekte auf zweiseitigen Märkten - Eine ökonomische Betrachtung der Modelle}}}, year = {{2017}}, } @misc{5953, author = {{N, N}}, publisher = {{Universität Paderborn}}, title = {{{Optimale Projektverträge unter Kostenunsicherheit}}}, year = {{2017}}, } @misc{5951, author = {{N, N}}, publisher = {{Universität Paderborn}}, title = {{{How do differentiated goods affect coopetition?}}}, year = {{2017}}, } @inproceedings{127, author = {{Neumann, Jürgen and Gutt, Dominik and Kundisch, Dennis}}, location = {{Houston, USA}}, title = {{{A Homeowner’s Guide to Airbnb: Theory and Empirical Evidence for Optimal Pricing Conditional on Online Ratings}}}, year = {{2017}}, } @article{1371, author = {{Gries, Thomas and Grundmann, R. and Palnau, Irene and Redlin, Margarete}}, issn = {{1612-4804}}, journal = {{International Economics and Economic Policy}}, number = {{1}}, pages = {{215--253}}, publisher = {{Springer Nature}}, title = {{{Technology diffusion, international integration and participation in developing economies - a review of major concepts and findings}}}, doi = {{10.1007/s10368-017-0373-7}}, volume = {{15}}, year = {{2017}}, } @book{3378, abstract = {{Nach der Finanzkrise sind die Modellwelten der Finanzierungstheorie, vor allem diejenigen, die auf vollkommenen Märkten spielen, nicht mehr zeitgemäß. Heute muss die Lehre zu Theorie und Praxis der Finanzierungspolitik beide Sphären miteinander verbinden - wie es das Konzept dieses neuen Lehrbuchs verfolgt: Aus der strategischen Sicht des Finanzleiters werden die zentralen Themen der unternehmerischen Finanzierungspolitik aufgezeigt: Investitionsrechnung, Nutzung von Finanzmärkten, -intermediären und -instrumenten, Finanzielles Risikomanagement, Finanzkommunikation, Gestaltung von Unternehmensstruktur und -kontrolle. Mit vielen Anwendungsbeispielen und Einblicken in die Praxis.}}, author = {{Paul, Stephan and Horsch, Andreas and Kaltofen, Daniel and Uhde, André and Weiß, Gregor}}, isbn = {{ 978-3-7910-3086-9}}, keywords = {{Investitionsrechnung, finanzielles Risikomanagement, Finanzkommunikation}}, pages = {{760}}, publisher = {{Schäffer Poeschel}}, title = {{{Unternehmerische Finanzierungspolitik}}}, volume = {{1}}, year = {{2017}}, } @book{4954, editor = {{Riach, John and Morbitzer, Andreas and Koeberer, Markus}}, publisher = {{Klett Verlag}}, title = {{{Pick and Place. Englisch für Mechatronik/Lehr-/Arbeitsbuch (3rd edition)}}}, year = {{2017}}, } @article{47913, author = {{Reimsbach, Daniel and Hahn, Rüdiger and Gürtürk, Anil}}, issn = {{0963-8180}}, journal = {{European Accounting Review}}, keywords = {{Business, Management and Accounting (miscellaneous), Accounting, Business and International Management, Economics, Econometrics and Finance (miscellaneous), Economics and Econometrics, Finance}}, number = {{3}}, pages = {{559--581}}, publisher = {{Informa UK Limited}}, title = {{{Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing}}}, doi = {{10.1080/09638180.2016.1273787}}, volume = {{27}}, year = {{2017}}, } @article{4932, author = {{Schneider, Martin and Flore, Johanna}}, issn = {{0958-5192}}, journal = {{The International Journal of Human Resource Management}}, pages = {{1--17}}, publisher = {{Informa UK Limited}}, title = {{{Training and commitment in a German manufacturing company during the post-2008 crisis: a case of internal flexicurity}}}, doi = {{10.1080/09585192.2017.1308413}}, year = {{2017}}, } @article{4930, author = {{Radermacher, Katharina and Schneider, Martin and Iseke, Anja and Tebbe, Tobias}}, journal = {{German Journal of Human Resource Management}}, number = {{1}}, pages = {{71----93}}, title = {{{Signalling to young knowledge workers through architecture? A conjoint analysis}}}, year = {{2017}}, } @article{4926, author = {{Radermacher, Katharina and Schneider, Martin}}, journal = {{PERSONALquaterly}}, pages = {{10--16}}, title = {{{Potenzial der Unternehmensarchitektur im Rahmen des Employer Branding. }}}, year = {{2017}}, } @article{4934, author = {{Schneider, Martin and Flore, Johanna}}, journal = {{PERSONALquaterly}}, pages = {{45--53}}, title = {{{Qualifizieren und binden: Betriebliche Weiterbildung während Kurzarbeit. }}}, year = {{2017}}, } @article{4774, author = {{Ebert, Michael and Simons, Dirk and Stecher, Jack D}}, journal = {{The Accounting Review}}, number = {{1}}, pages = {{73----91}}, title = {{{Discretionary aggregation}}}, volume = {{92}}, year = {{2017}}, } @inbook{50380, author = {{Hrnjadovic, Damir}}, booktitle = {{Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-9337-4}}, pages = {{139--186}}, publisher = {{Dr. Kovac}}, title = {{{Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse}}}, year = {{2017}}, } @inbook{50383, author = {{Fiedler, Moritz}}, booktitle = {{Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-9337-4}}, pages = {{187--229}}, publisher = {{Dr. Kovac}}, title = {{{Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen}}}, year = {{2017}}, } @inbook{50385, author = {{Osthoff, Lennart}}, booktitle = {{Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-9337-4}}, pages = {{233--263}}, publisher = {{Dr. Kovac}}, title = {{{Betriebliche Standortplanung international agierender Unternehmen}}}, year = {{2017}}, } @inbook{50392, author = {{Opitz, Oliver}}, booktitle = {{Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-9337-4}}, pages = {{13--45}}, publisher = {{Dr. Kovac}}, title = {{{Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen}}}, year = {{2017}}, } @inbook{50402, author = {{Faupel, Christian}}, booktitle = {{Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-9337-4}}, pages = {{115--139}}, publisher = {{Dr. Kovac}}, title = {{{Entscheidungsunterstützung durch das Controlling mittels Reporting Design}}}, year = {{2017}}, } @article{4703, abstract = {{Investments with exit flexibility require decisions regarding both the investment and holding period. Because selling an investment often leads to taxable capital gains, which crucially depend on the duration of an investment, we investigate the impact of capital gains taxation on exit timing under different tax systems. We observed that capital gains taxation delays exit decisions but loses its decision relevance for very long holdings. Often the optimal exit time, which indicates the maximal present value of future cashflows, cannot be determined analytically. However, we identify the breakeven exit time that guarantees present values exceeding those of an immediate sale. While, after-taxes, an immediate sale is often optimal, long holding periods might also be attractive for investors depending on the degree of income and corporate tax integration. A classic corporate tax system often indicates holdings over more than 100 periods. By contrast, a shareholder relief system indicates the earliest breakeven exit time and thus the highest level of exit timing flexibility. Surprisingly, high retention rates are likely to accelerate sales under a classic corporate system. Additionally, the worst exit time, which should be avoided by investors, differs tremendously across tax systems. For an integrated tax system with full imputation, the worst time is reached earlier than under partial or non-integrated systems. These results could help to predict investors’ behavior regarding changes in capital gains taxation and thus are of interest for both investors and tax policymakers. Furthermore, the results emphasize the need to control for the underlying tax system in cross-country empirical studies.}}, author = {{Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth-Sloane, Caren}}, journal = {{Review of Managerial Science}}, number = {{3}}, pages = {{571--603}}, title = {{{Hold or Sell? How Capital Gains Taxation Affects Holding Decisions}}}, doi = {{10.1007/s11846-016-0197-9 }}, volume = {{11}}, year = {{2017}}, } @inbook{5015, author = {{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}}, booktitle = {{Betriebswirtschaftliche Implikationen der digitalen Transformation}}, editor = {{Krause, Stefan and Pellens, Bernhard}}, pages = {{143--165}}, title = {{{Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen}}}, volume = {{72}}, year = {{2017}}, }