@article{4423,
  abstract     = {{This research aims to develop and validate an instrument for the assessment of attitudes towards two particular objects: the Higher Education Institution (HEI) and the process of studying. Investigating attitudes towards studying at a HEI in a comprehensive way addresses an important research gap. It connects students' perception of the institution with teaching and learning. To validate the Assessment of Students' Attitudes towards Studying (ASAtS) Questionnaire, data was gathered at three different universities in Switzerland (820 students), Sweden (167) and Germany (133). Overall, the results show the internal consistency of the ASAtS. Its nomological validity is also supported by correlations with other constructs, such as intrinsic motivation and study performance. The ASAtS contributes to the theory on students learning by broadening the scope of research beyond learning in a narrow sense. From a practical point of view, it provides a tool for HE management to monitor students' perception of their HEI.}},
  author       = {{Brahm, Taiga and Jenert, Tobias}},
  issn         = {{1041-6080}},
  journal      = {{Learning and individual differences : journal of psychology and education}},
  keywords     = {{Attitude, Student learning, Higher Education Institution, university, student experience}},
  pages        = {{233 -- 242}},
  publisher    = {{Elsevier}},
  title        = {{{On the assessment of attitudes towards studying—development and validation of a questionnaire}}},
  volume       = {{43}},
  year         = {{2015}},
}

@techreport{2254,
  abstract     = {{Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Unternehmensgruppe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300% der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland.}},
  author       = {{Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}},
  issn         = {{1556-5068}},
  keywords     = {{Steuerbelastung, Substanzbesteuerung, ungleiche Vermögensverteilung, Veranlagungssimulation, Vermögensteuer}},
  pages        = {{45}},
  title        = {{{Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse}}},
  doi          = {{10.2139/ssrn.2548398}},
  year         = {{2015}},
}

@article{53836,
  author       = {{Bartlitz, David}},
  journal      = {{Zeitschrift für Bank- und Kapitalmarktrecht (BKR)}},
  number       = {{1}},
  pages        = {{1--8}},
  title        = {{{Die Rückforderung unzulässiger Bearbeitungsentgelte im Spannungsfeld von Rechtsfrieden und Verbraucherschutz}}},
  year         = {{2015}},
}

@article{54202,
  author       = {{Bartlitz, David}},
  journal      = {{Entscheidungen zum Wirtschaftsrecht (EWiR)}},
  number       = {{22}},
  pages        = {{691--692}},
  title        = {{{Wirksamkeit von Bearbeitungsentgelten in Darlehensverträgen mit Unternehmern. Anmerkung zu LG Kleve, Urt. v. 18.08.2015 - 4 O 13/15}}},
  year         = {{2015}},
}

@article{49478,
  author       = {{Trang, Simon Thanh-Nam and Zander, S. and Kolbe, L. M.}},
  journal      = {{Pacific Asian Journal of the Association for Information Systems}},
  number       = {{1}},
  pages        = {{31–48}},
  title        = {{{The Contingent Role of Centrality in IT Network Governance: An Empirical Examination}}},
  volume       = {{7}},
  year         = {{2015}},
}

@article{4747,
  author       = {{Ortmann, Regina}},
  journal      = {{Die Betriebswirtschaft}},
  number       = {{3}},
  pages        = {{161--177}},
  title        = {{{Uncertainty in Weighting Formulary Apportionment Factors}}},
  volume       = {{75}},
  year         = {{2015}},
}

@article{46057,
  author       = {{Ortmann, Regina}},
  journal      = {{Die Betriebswirtschaft}},
  number       = {{3}},
  pages        = {{161--177}},
  title        = {{{Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?}}},
  volume       = {{75}},
  year         = {{2015}},
}

@article{46058,
  author       = {{Diller, Markus and Grottke, Markus and Lorenz, Johannes}},
  journal      = {{Wirtschaftswissenschaftliches Studium (WiSt)}},
  number       = {{11}},
  pages        = {{606--641}},
  title        = {{{Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge}}},
  volume       = {{44}},
  year         = {{2015}},
}

@article{46056,
  author       = {{Diller, Markus and Lorenz, Johannes}},
  journal      = {{FinanzArchiv / Public Finance Analysis}},
  number       = {{4}},
  pages        = {{506--530}},
  title        = {{{Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income}}},
  volume       = {{71}},
  year         = {{2015}},
}

@article{2957,
  author       = {{Schmitz, Hendrik and Westphal, Matthias}},
  journal      = {{Journal of Health Economics}},
  pages        = {{174--185}},
  title        = {{{Short-and medium-term effects of informal care provision on female caregivers’ health}}},
  doi          = {{10.1016/j.jhealeco.2015.03.002}},
  volume       = {{42}},
  year         = {{2015}},
}

@inproceedings{46686,
  author       = {{Feider, L. and Garnefeld, I. and Böhm, Eva}},
  booktitle    = {{44th EMAC Annual Conference, Leuven}},
  location     = {{Leuven}},
  title        = {{{Threatening customers not to return – An effective strategy for online retailers?}}},
  year         = {{2015}},
}

@inproceedings{46688,
  author       = {{Eggert, A. and Böhm, Eva and Cramer, C.}},
  booktitle    = {{2015 AMA Winter Academic Conference, San Antonio, TX}},
  location     = {{San Antonio, TX}},
  title        = {{{Stock market reactions to customer service outsourcing in manufacturing firms}}},
  year         = {{2015}},
}

@inproceedings{46687,
  author       = {{Böhm, Eva and Eggert, A. and Terho, H. and Ulaga, W. and Haas, A.}},
  booktitle    = {{2015 AMA Winter Academic Conference, San Antonio, TX}},
  location     = {{San Antonio, TX}},
  title        = {{{Recognizing value creation opportunities in business markets}}},
  year         = {{2015}},
}

@inproceedings{46685,
  author       = {{Eggert, A. and Böhm, Eva and Cramer, C.}},
  booktitle    = {{44th EMAC Annual Conference, Leuven}},
  location     = {{Leuven}},
  title        = {{{Stock market reactions to business service outsourcing in manufacturing firms}}},
  year         = {{2015}},
}

@article{56302,
  abstract     = {{<jats:title>Abstract</jats:title><jats:p>Using a large administrative data set of individual employment histories for Germany, this paper studies the relationship between offshoring and the individual risk of leaving the occupation. Moreover, a rich data set on tasks performed in occupations is used to better characterise the sources of worker vulnerability. Both material and service
offshoring are, on average, not associated with an increase in occupational outflow rates. However, this association depends on the nature of tasks performed in the occupation. Higher intensities of interactive and, in particular, non‐routine tasks are associated with a larger decrease (or a smaller increase) in the occupational hazard rate.</jats:p>}},
  author       = {{Baumgarten, Daniel}},
  issn         = {{0378-5920}},
  journal      = {{The World Economy}},
  number       = {{3}},
  pages        = {{479--508}},
  publisher    = {{Wiley}},
  title        = {{{Offshoring, the Nature of Tasks, and Occupational Stability: Empirical Evidence for Germany}}},
  doi          = {{10.1111/twec.12155}},
  volume       = {{38}},
  year         = {{2015}},
}

@article{56301,
  author       = {{Baumgarten, Daniel}},
  issn         = {{1610-2878}},
  journal      = {{Review of World Economics}},
  number       = {{3}},
  pages        = {{589--608}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{International trade and worker flows: empirical evidence for Germany}}},
  doi          = {{10.1007/s10290-015-0216-y}},
  volume       = {{151}},
  year         = {{2015}},
}

@inproceedings{45748,
  author       = {{Eggert, Andreas and Steinhoff, Lena and Witte, Carina}},
  booktitle    = {{2015 AMA Summer Marketing Educators’ Conference Proceedings, Chicago}},
  location     = {{Chicago}},
  title        = {{{You Might Want to Engage Your Customers, But Choose Them Wisely: The Mixed Effects of Company-Initiated Customer Engagement on Customer Loyalty}}},
  year         = {{2015}},
}

@article{57403,
  author       = {{Yang, Philip}},
  issn         = {{0885-2545}},
  journal      = {{Journal of Cultural Economics}},
  number       = {{4}},
  pages        = {{369--396}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{The impact of music on educational attainment}}},
  doi          = {{10.1007/s10824-015-9240-y}},
  volume       = {{39}},
  year         = {{2015}},
}

@article{63780,
  author       = {{Born, Marieke and Akkerman, Agnes and Thommes, Kirsten}},
  issn         = {{0049-089X}},
  journal      = {{Social Science Research}},
  pages        = {{58--72}},
  publisher    = {{Elsevier BV}},
  title        = {{{Peer influence on protest participation: Communication and trust between co-workers as inhibitors or facilitators of mobilization}}},
  doi          = {{10.1016/j.ssresearch.2015.11.003}},
  volume       = {{56}},
  year         = {{2015}},
}

@article{63779,
  author       = {{Oertel, Simon and Thommes, Kirsten}},
  issn         = {{0956-5221}},
  journal      = {{Scandinavian Journal of Management}},
  number       = {{4}},
  pages        = {{549--560}},
  publisher    = {{Elsevier BV}},
  title        = {{{Making history: Sources of organizational history and its rhetorical construction}}},
  doi          = {{10.1016/j.scaman.2015.09.001}},
  volume       = {{31}},
  year         = {{2015}},
}