@inbook{13389, author = {{Krallmann, H. and Trier, Matthias}}, booktitle = {{Enzyklopädie der Wirtschaftsinformatik – Online-Lexikon}}, editor = {{Kurbel, Karl and Becker, Jörg and Gronau, Norbert and Sinz, Elmar and Suhl, Leena}}, publisher = {{Oldenbourg}}, title = {{{Systemanalyse }}}, year = {{2008}}, } @misc{31879, author = {{Kraft, Manfred and Lück, Sonja}}, booktitle = {{Enzyklopädie der Wirtschaftsinformatik - Online-Lexikon}}, title = {{{Regressionsanalyse}}}, year = {{2008}}, } @misc{31878, author = {{Kraft, Manfred and Lück, Sonja}}, booktitle = {{Enzyklopädie der Wirtschaftsinformatik - Online-Lexikon}}, title = {{{Statistik}}}, year = {{2008}}, } @inbook{5213, abstract = {{Sowohl die Telekommunikationsbranche als auch die Elektrizitätswirtschaft haben in den vergangenen 10 Jahren in Kontinentaleuropa einen drastischen Wandel ihres ordnungspolitischen Rahmens erlebt. Während sich jedoch in der Telekommunikation die Ausgestaltung des ordnungspolitischen Rahmens und auch die konkrete Regulierung in den verschiedenen EU-Mitgliedstaaten mittlerweile relativ stark angeglichen haben bzw. diese angeglichen wurden (vgl. Kiesewetter 2007), ist die Regulierung der Energiewirtschaft und somit auch der Liberalisierungsgrad zwischen den EU-Mitgliedstaaten noch sehr unterschiedlich (vgl. Hense und Schäffner 2004; London Economics 2007). Diese bis heute andauernde Heterogenität von Regulierungsregeln im Bereich der Elektrizitätswirtschaft resultiert einerseits aus den unterschiedlichen historischen Gegebenheiten, und andererseits auch aus der im Jahre 1997 erlassenen Strombinnenmarktrichtlinie (1996/92/EG), welche den EU-Mitgliedstaaten zunächst nur eine schrittweise Einführung des Wettbewerbs auf den Energiemärkten vorgeschrieben hat. In diesem Zuge ist es den einzelnen Mitgliedstaaten selbst überlassen worden, ihre Märkte ggf. über das Maß der vorgegebenen Mindestanforderungen hinaus für den Wettbewerb zu öffnen. Auch in der konkreten Ausgestaltung des ordnungspolitischen Rahmens wurde den Mitgliedstaaten zunächst relativ weitgehende Freiheiten zugestanden [...]}}, author = {{Haucap, Justus and Uhde, André}}, booktitle = {{Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft}}, issn = {{2366-0481}}, pages = {{237--262}}, title = {{{Regulierung und Wettbewerbsrecht in liberalisierten Netzindustrien aus institutionenökonomischer Perspektive}}}, doi = {{https://doi.org/10.1515/ordo-2008-0113}}, volume = {{59}}, year = {{2008}}, } @article{4407, abstract = {{The successful implementation of a harmonised regulatory framework for the global banking system is still a long way off. This mainly results from (a) different traditions in banking regulation and supervision at the national level, (b) different national emphases on regulatory sub-goals such as efficiency or the protection and promotion of national financial markets, and (c) different institutional settings and conditions. In this context, studies on the banking industry's assessment of supervisory processes and instruments highlight how effectively and efficiently individual nation states are implementing international frameworks such as Basel II and the Capital Requirements Directive for Europe. In November 2005, the German Government commissioned an evaluation of the supervisory processes and instruments of the country's banking authorities, BaFin and Bundesbank. The study aimed to determine the options for further optimising supervision, reducing regulatory burden and bureaucracy, and otherwise restricting supervision. This paper presents the most important findings from the survey, analyses significant differences in assessments given by various banking groups, empirically evaluates significant drivers of banks' overall satisfaction with banking supervision, and drafts proposals for improving banking regulation and supervision in Germany. Finally, aspects of further research are discussed. }}, author = {{Paul, Stephan and Stein, Stefan and Uhde, André}}, journal = {{Journal of Risk Managment in Financial Institutions}}, keywords = {{banking supervision, quality, assessment, banking sector}}, number = {{1}}, pages = {{69--87}}, title = {{{Measuring the relationship between supervisory authorities and banks: An assessment of the German banking sector}}}, volume = {{2}}, year = {{2008}}, } @article{5780, author = {{Schnedler, Wendelin and Dominiak, Adam}}, journal = {{Economic Theory}}, title = {{{Uncertainty aversion and Preferences for Randomization: An Experimental Study}}}, year = {{2008}}, } @inbook{50341, author = {{Harborth, Oliver}}, booktitle = {{Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-3999-0}}, pages = {{69--93}}, publisher = {{Dr. Kovac}}, title = {{{Transport- und Bestellmengenplanung in Supply Chains}}}, year = {{2008}}, } @phdthesis{50340, author = {{Harborth, Oliver}}, isbn = {{978-3-8300-4207-5}}, pages = {{230}}, publisher = {{Dr. Kovac}}, title = {{{Transport- und Bestellmengenplanung in der Beschaffungslogistik}}}, year = {{2008}}, } @inbook{50344, author = {{Heitmann, Ingmar}}, booktitle = {{Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-3999-0}}, pages = {{17--45}}, publisher = {{Dr. Kovac}}, title = {{{Investitionen als Entscheidungsprobleme des Supply Chain Managements}}}, year = {{2008}}, } @inbook{50396, author = {{Faupel, Christian}}, booktitle = {{Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-3999-0}}, pages = {{155--175}}, publisher = {{Dr. Kovac}}, title = {{{Wertorientiertes Supply Chain Management}}}, year = {{2008}}, } @article{5790, author = {{Schnedler, Wendelin and Ratto, Marisa}}, journal = {{The B.E. Journal of Economic Analysis & Policy}}, number = {{1}}, title = {{{Too Few Cooks Spoil the Broth: Division of Labour and Directed Production}}}, volume = {{8}}, year = {{2008}}, } @article{5791, author = {{Schnedler, Wendelin}}, journal = {{Journal of Labor Economics}}, title = {{{When is it Foolish to Reward for A while Benefiting from B}}}, year = {{2008}}, } @article{17972, author = {{Müller, Heiko and Blaufus, Kay and Hundsdoerfer, Jochen and Kiesewetter, Dirk and König, Rolf and Kruschwitz, Lutz and Löffler, Andreas and Maiterth, Ralf and Niemann, Rainer and Sureth-Sloane, Caren and Treisch, Corinna }}, journal = {{Deutsches Steuerrecht}}, number = {{38}}, pages = {{1844--1846}}, title = {{{arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?}}}, volume = {{46}}, year = {{2008}}, } @article{14935, author = {{Sureth-Sloane, Caren and Maiterth, Ralf}}, issn = {{1863-6683}}, journal = {{Review of Managerial Science}}, number = {{2}}, pages = {{81--110}}, title = {{{The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies}}}, doi = {{10.1007/s11846-008-0016-z}}, volume = {{2}}, year = {{2008}}, } @article{14933, author = {{Niemann, Rainer and Sureth-Sloane, Caren}}, issn = {{0344-9327}}, journal = {{Journal für Betriebswirtschaft}}, number = {{3}}, pages = {{121--140}}, title = {{{Steuern und Risikobereitschaft in Modellen irreversibler Investitionen}}}, doi = {{10.1007/s11301-008-0037-3}}, volume = {{58}}, year = {{2008}}, } @article{14927, author = {{Hundsdoerfer, Jochen and Kiesewetter, Dirk and Sureth-Sloane, Caren}}, issn = {{0044-2372}}, journal = {{Zeitschrift für Betriebswirtschaft}}, number = {{1}}, pages = {{61--139}}, title = {{{Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme}}}, doi = {{10.1007/s11573-008-0004-4}}, volume = {{78}}, year = {{2008}}, } @article{3546, abstract = {{Using a large sample of small private companies, we show incremental influence ofeconomic incentives over prescriptions from accounting standards by financial statementpreparers in a code‐law setting with high alignment between financial and tax reportingand no agency problems. Contrary to predictions from standards, more profitable companiesare more likely to write‐off and the write‐off magnitude is greater, reflecting taxminimisation. Larger companies are more likely to write‐off, but the magnitude decreaseswith size, reflecting increasing political costs due to greater visibility to taxauthorities. Previous write‐off patterns and magnitudes are persistent, reflectinginstitutional learning linked to regulatory changes. }}, author = {{Garrod, Neil and Kosi, Urska and Valentincic, Aljosa}}, journal = {{Journal of Business Finance and Accounting}}, number = {{3-4}}, pages = {{307--330}}, title = {{{Asset Write-Offs in the Absence of Agency Problems}}}, doi = {{10.1111/j.1468-5957.2008.02078.x}}, volume = {{35}}, year = {{2008}}, } @article{2496, author = {{Dimitrov, Dinko and Haake, Claus-Jochen}}, issn = {{0176-1714}}, journal = {{Social Choice and Welfare}}, number = {{4}}, pages = {{571--579}}, publisher = {{Springer Nature}}, title = {{{A note on the paradox of smaller coalitions}}}, doi = {{10.1007/s00355-007-0266-8}}, volume = {{30}}, year = {{2007}}, } @inbook{2600, author = {{Betz, Stefan}}, booktitle = {{Handwörterbuch der Betriebswirtschaft}}, editor = {{Küpper, Hans-Ulrich}}, pages = {{1660 -- 1669}}, title = {{{Standortplanung}}}, year = {{2007}}, } @inbook{2601, author = {{Betz, Stefan}}, booktitle = {{Risikomanagement in Supply Chains}}, editor = {{Vahrenkamp, Richard}}, pages = {{179 -- 199}}, title = {{{Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains}}}, year = {{2007}}, }