@inproceedings{45928, author = {{Gerholz, Karl-Heinz and Osthushenrich, Judith and Schwabl, Franziska}}, location = {{Stockholm}}, title = {{{Development of study programmes as an organisational challenge –A case study at German universities}}}, year = {{2014}}, } @article{14918, author = {{Maßbaum, Alexandra and Sureth-Sloane, Caren}}, issn = {{2198-3402}}, journal = {{Business Research}}, number = {{2}}, pages = {{147--169}}, title = {{{Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions}}}, doi = {{10.1007/bf03342708}}, volume = {{2}}, year = {{2014}}, } @techreport{4879, abstract = {{This study examines the effect of audit on private firms’ cost of debt. We use a sample of 1,949 small private firms operating in the period 2006-2010 with optional financial statement audit. High quality data allows us to construct a more precise interest rate measure than existing studies employ. After controlling for obvious sources of demand for voluntary audits (ownership complexity, subsidiary status, bank relations), we find a robust central result that voluntary audits increase rather than decrease the cost of debt financing, contrary to several existing studies. This finding indicates that voluntary audits are generally treated as “adopting a label” and penalised by creditors, regardless of the perceived auditor quality as a result of the lemon problem in the audit market. Even Big-4 audits increase the cost of debt, likely as a result due to the lemon problem in the audit market, although the increase is smaller than for non-Big-4 audits. The results are sensitive to the estimation method used (OLS, Heckman’s two-step, PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions of these estimation methods may lead to incorrect inferences. Additional analyses show that audited firms’ reported earnings are less informative about future operating performance than earnings of their unaudited counterparts. Our results also indicate that results are sensitive to cost of debt definition and this might have affected the results reported in the existing literature. }}, author = {{Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}}, title = {{{Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}}}, doi = {{10.2139/ssrn.2373987}}, year = {{2014}}, } @article{2543, author = {{Brangewitz, Sonja and Gamp, Jan-Philip}}, issn = {{0165-1765}}, journal = {{Economics Letters}}, number = {{2}}, pages = {{224--227}}, publisher = {{Elsevier}}, title = {{{Asymmetric Nash bargaining solutions and competitive payoffs}}}, doi = {{10.1016/j.econlet.2013.08.013}}, volume = {{121}}, year = {{2013}}, } @techreport{2826, author = {{Kundisch, Dennis}}, pages = {{84--87}}, title = {{{Good Practice Methoden: Klicker Fragen}}}, year = {{2013}}, } @techreport{2827, author = {{Kundisch, Dennis}}, pages = {{296--297}}, title = {{{Direkte Rückmeldung erwünscht}}}, volume = {{4}}, year = {{2013}}, } @article{2843, author = {{Gries, Thomas and Bilkic, Natascha and Carerras Painter, Ben}}, journal = {{International Economics and Economic Policy}}, number = {{1}}, pages = {{1 -- 45}}, title = {{{Unsustainable Sovereign Debt - Is the Euro Crisis only the Tip of the Iceberg?}}}, doi = {{10.1007/s10368-013-0230-2}}, volume = {{10}}, year = {{2013}}, } @article{2844, author = {{Gries, Thomas}}, journal = {{Oxford University Press}}, pages = {{293--323}}, title = {{{Global Asymmetries and their Implications for Climate and Industrial Policies, in: Pathways to Industrialization in the Twenty-First Century - New Challenges and Emerging Paradigms}}}, doi = {{10.1093/acprof:oso/9780199667857.001.0001}}, volume = {{ch. 11}}, year = {{2013}}, } @article{2845, author = {{Gries, Thomas and Meierrieks, Daniel}}, journal = {{Economics Letters }}, number = {{3}}, pages = {{321--324}}, title = {{{Do banking crises cause terrorism?}}}, doi = {{10.1016/j.econlet.2013.03.009}}, volume = {{119}}, year = {{2013}}, } @article{2846, author = {{Gries, Thomas and Meierrieks, DAniel}}, journal = {{Journal of Peace Research}}, number = {{1}}, pages = {{91 -- 104}}, title = {{{Causality Between Terrorism and Economic Growth}}}, doi = {{10.1177/0022343312445650}}, volume = {{50}}, year = {{2013}}, } @inproceedings{25778, author = {{Klaas, Alexander and Laroque, Christoph and Renken, Hendrik and Dangelmaier, Wilhelm}}, booktitle = {{Proceedings of the 2013 Winter Simulation Conference}}, title = {{{Simulation Aided, Self-Adapting Knowledge Based Control of Material Handling Systems}}}, year = {{2013}}, } @inproceedings{25780, author = {{Dangelmaier, Wilhelm and Klaas, Alexander}}, pages = {{37--49}}, publisher = {{GITO-Verlag}}, title = {{{Collective generation of subjective situations / measures for online control in transport and storage systems}}}}, year = {{2013}}, } @inproceedings{25782, author = {{Dangelmaier, Wilhelm and Laroque, Christoph and Klaas, Alexander}}, booktitle = {{Proceedings 15th ASIM Conference Simulation in Production and Logistics}}, isbn = {{978-3-942647-35-9}}, publisher = {{Heinz Nixdorf Institute}}, title = {{{Simulation in Production and Logistics 2013}}}, volume = {{316}}, year = {{2013}}, } @inproceedings{25789, author = {{Renken, Hendrik and Dangelmaier, Wilhelm}}, booktitle = {{Proceedings of the 3rd International Conference on Simulation and Modeling Methodologies, Technologies and Applications}}, pages = {{94--101}}, publisher = {{INSTICC PRESS}}, title = {{{Improving Flow-Based Modeling of Enterprise Systems and Modeling of Custom Warehouse Systems in d³fact}}}, year = {{2013}}, } @inproceedings{25791, author = {{Dangelmaier, Wilhelm and Kaganova, Ekaterina}}, title = {{{Evaluation of affinely adjustable robust counterpart for the CLSP}}}, year = {{2013}}, } @inproceedings{25792, author = {{Klaas, Alexander and Streit, Daniel and Schilling, Markus and Dangelmaier, Wilhelm}}, booktitle = {{Proceedings of the 11th IFAC Workshop on Intelligent Manufacturing Systems}}, title = {{{Proactive Self-Adaptation of a Flexible Simulation Based Control System Using Forecasting}}}, year = {{2013}}, } @inproceedings{25794, author = {{Hassan, Bassem and Klaas, Alexander and Wassmann, Helene and Grafe, Michael}}, pages = {{159--176}}, publisher = {{Heinz Nixdorf Institut, Universit{\"a}t Paderborn}}, title = {{{Kaskadierte Simulationen und Visualisierungen f{\"u}r die Analyse mechatronischer Systeme in umfangreichen Transportszenarien}}}, volume = {{311}}, year = {{2013}}, } @phdthesis{25800, author = {{Hartmann, Philip}}, title = {{{A contribution to the anticipation and regulation of behavior in cognitive mechatronic systems in long-term planning and execution}}}, year = {{2013}}, } @inproceedings{25804, abstract = {{n the past, the automotive industry developed logistical concepts that were later adapted and modified by other industries. This article is based on a real scenario from the rail vehicle industry in which the introduction of JIT, kitting and complete deliveries has a negative impact on delivery reliability. In order to counteract this, a process was developed which, taking into account the target conflict of delivery reliability and capital commitment, protects the orders in the supply chain against disruptions by means of safety stocks and thus increases delivery reliability. }}, author = {{Pater, Jan-Patrick and Laroque, Christoph and Dangelmaier, Wilhelm and Becker, Roland}}, title = {{{Determination of safety requirements {\ "a} nden regarding future delivery reliability in compliance with capital commitment restrictions by means of simulation-based optimization}}}, year = {{2013}}, } @inbook{25805, author = {{Dangelmaier, Wilhelm and Laroque, Christoph}}, booktitle = {{Production in Germany - Competitiveness in the 21st Century}}, editor = {{Friedewald, A, A and L {\ "o} dding, H}}, publisher = {{GITO-Verlag}}, title = {{{Current challenges in process simulation - sketch of a solution approach based on model-driven software development}}}, year = {{2013}}, }