@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}}, } @inbook{5017, author = {{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}}, booktitle = {{Betriebswirtschaftliche Implikationen der digitalen Transformation}}, editor = {{Krause, Stefan and Pellens, Bernhard}}, pages = {{123--142}}, publisher = {{ZfBF Schmalenbach-Gesellschaft}}, title = {{{Digitalisierung und Besteuerung}}}, volume = {{72}}, year = {{2017}}, } @article{5016, author = {{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}}, journal = {{Die Unternehmensbesteuerung}}, number = {{9}}, pages = {{537--542}}, publisher = {{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft}}, title = {{{Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft}}}, volume = {{10}}, year = {{2017}}, } @techreport{5171, abstract = {{Employing a unique and hand-collected sample of 648 true sale loan securitization transactions issued by 57 stock-listed banks across the EU-12 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes the relationship between true sale loan securitization and the issuing banks' non-performing loan to total assets ratios (NPLRs). We provide evidence for an NPLR-reducing effect during the boom phase of securitizations in Europe suggesting that banks in our sample may (partly) securitize NPLs as the most risky junior tranche and do not (fully) retain NPLs as a reputation and quality signal towards less informed investors in imperfect capital markets. In contrast, we fi nd the reverse effect during the crises period in Europe indicating that issuing banks provided credit enhancement and demonstrated `skin in the game'. Our baseline result remains robust when controlling for endogeneity concerns and a potential persistence in the time series of the NPL data. Moreover, results from a variety of sensitivity analysis reveal that the NPLR-reducing effect is stronger for opaque securitization transactions, for issuing banks exhibiting higher average levels of NPLRs and for banks operating from non-PIIGS countries. In addition, a reduction of NPLRs through securitization is observed for issued collateralized debt obligations, residential mortgage-backed securities, consumer and other unspeci ed loans as well as for non-frequently issuing, systemically less important and worse-rated banks. Our analysis offers essential insights into the loan risk allocation process through securitization and provides important implications for the vital debate on reducing NPL exposures and the process of revitalizing and regulating the European securitization market.}}, author = {{Uhde, André and Wengerek, Sascha Tobias}}, keywords = {{European Banking, Non-performing Loans, Risk Allocation, Securitization}}, title = {{{The relationship between credit risk transfer and non-performing loans. Evidence from European banks}}}, year = {{2017}}, } @article{2856, abstract = {{Taxi ridesharing1 (TRS) is an advanced form of urban transportation that matches separate ride requests with similar spatio-temporal characteristics to a jointly used taxi. As collaborative consumption, TRS saves customers money, enables taxi companies to economize use of their resources, and lowers greenhouse gas emissions. We develop a one-to-one TRS approach that matches rides with similar start and end points. We evaluate our approach by analyzing an open dataset of > 5 million taxi trajectories in New York City. Our empirical analysis reveals that the proposed approach matches up to 48.34% of all taxi rides, saving 2,892,036 km of travel distance, 231,362.89 l of gas, and 532,134.64 kg of CO2 emissions per week. Compared to many-to-many TRS approaches, our approach is competitive, simpler to implement and operate, and poses less rigid assumptions on data availability and customer acceptance.}}, author = {{Barann, Benjamin and Beverungen, Daniel and Müller, Oliver}}, journal = {{Decision Support Systems}}, keywords = {{Taxi ridesharing Collaborative consumption Transportation Open data Sustainability Shared mobility}}, number = {{July 2017}}, pages = {{86--95}}, publisher = {{Elsevier}}, title = {{{An open-data approach for quantifying the potential of taxi ridesharing}}}, doi = {{10.1016/j.dss.2017.05.008}}, volume = {{99}}, year = {{2017}}, } @article{54029, author = {{Tavana, Madjid and Yazdani, Morteza and Di Caprio, Debora}}, issn = {{1367-5567}}, journal = {{International Journal of Logistics Research and Applications}}, number = {{3}}, pages = {{254--275}}, publisher = {{Informa UK Limited}}, title = {{{An application of an integrated ANP–QFD framework for sustainable supplier selection}}}, doi = {{10.1080/13675567.2016.1219702}}, volume = {{20}}, year = {{2017}}, } @article{54031, author = {{Tavana, Madjid and Khalili-Damghani, Kaveh and Santos-Arteaga, Francisco J. and Zandi, Mohammad-Hossein}}, issn = {{0957-4174}}, journal = {{Expert Systems with Applications}}, pages = {{93--107}}, publisher = {{Elsevier BV}}, title = {{{Drone shipping versus truck delivery in a cross-docking system with multiple fleets and products}}}, doi = {{10.1016/j.eswa.2016.12.014}}, volume = {{72}}, year = {{2017}}, } @article{54030, author = {{Tavana, Madjid and Santos-Arteaga, Francisco J. and Di Caprio, Debora}}, issn = {{0747-5632}}, journal = {{Computers in Human Behavior}}, pages = {{208--221}}, publisher = {{Elsevier BV}}, title = {{{The effect of preference similarity on the formation of clusters and the connectivity of social networks}}}, doi = {{10.1016/j.chb.2017.02.049}}, volume = {{72}}, year = {{2017}}, } @article{54032, author = {{Tavana, Madjid and Santos Arteaga, Francisco J. and Mohammadi, Somayeh and Alimohammadi, Moslem}}, issn = {{2211-467X}}, journal = {{Energy Strategy Reviews}}, pages = {{93--105}}, publisher = {{Elsevier BV}}, title = {{{A fuzzy multi-criteria spatial decision support system for solar farm location planning}}}, doi = {{10.1016/j.esr.2017.09.003}}, volume = {{18}}, year = {{2017}}, } @article{54041, author = {{Alikar, Najmeh and Mousavi, Seyed Mohsen and Tavana, Madjid and Niaki, S.T.A.}}, issn = {{2330-2674}}, journal = {{International Journal of Systems Science: Operations & Logistics}}, number = {{3}}, pages = {{275--296}}, publisher = {{Informa UK Limited}}, title = {{{A multi-objective multi-state series-parallel redundancy allocation model using tuned meta-heuristic algorithms}}}, doi = {{10.1080/23302674.2016.1193254}}, volume = {{4}}, year = {{2017}}, } @article{54040, author = {{Di Caprio, Debora and Santos-Arteaga, Francisco J. and Tavana, Madjid}}, issn = {{1868-5137}}, journal = {{Journal of Ambient Intelligence and Humanized Computing}}, number = {{3}}, pages = {{315--328}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{The emergence of inclusive and exclusive virtual communities determined by the preferences of their users}}}, doi = {{10.1007/s12652-017-0447-y}}, volume = {{8}}, year = {{2017}}, }