@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}}, } @inbook{3293, author = {{Gries, Thomas}}, booktitle = {{50 Years of EU Economic Dynamics}}, editor = {{Tilly, Richard and Welfens, Paul J.J. and Heise, Michael}}, isbn = {{978-3-540-74054-4}}, pages = {{25--45}}, publisher = {{Springer}}, title = {{{Global Shift – The European Union, the United States, and the Emergence of China}}}, year = {{2007}}, } @inbook{3294, author = {{Gries, Thomas and Xue, Jinjun}}, booktitle = {{The Economic Science}}, pages = {{101 --116}}, title = {{{Educational Disparity and Income Inequality in Urban China}}}, volume = {{55, No. 3}}, year = {{2007}}, } @article{3470, author = {{Beran, Jan and Feng, Yuanhua}}, issn = {{1350-7265}}, journal = {{Bernoulli}}, number = {{5}}, publisher = {{JSTOR}}, title = {{{Local Polynomial Estimation with a FARIMA-GARCH Error Process}}}, doi = {{10.2307/3318539}}, volume = {{7}}, year = {{2007}}, } @inproceedings{3481, author = {{Klose, Karsten and Knackstedt, Ralf and Beverungen, Daniel}}, booktitle = {{Proceedings of the 15th European Conference on Information System}}, location = {{St. Gallen, Switzerland}}, title = {{{Identification of services --- A stakeholder-based approach to SOA development and its application in the area of production planning}}}, year = {{2007}}, } @article{3508, author = {{Becker, Jörg and Winkelmann, Axel and Beverungen, Daniel and Janiesch, Christian}}, journal = {{HMD --- Praxis der Wirtschaftsinformatik}}, number = {{258}}, pages = {{45----56}}, title = {{{Bereitstellung von Artikelstammdaten}}}, year = {{2007}}, } @article{3704, abstract = {{Das Bundesverfassungsgericht hat die aktuelle Erbschaft- und Schenkungsteuer für verfassungswidrig erklärt. Verantwortlich hierfür sind insbesondere die unterschiedlichen Bewertungen der einzelnen Vermögenspositionen. In diesem Beitrag wird die steuerliche Unter- oder Überbewertung von Anteilen an Kapitalgesellschaften untersucht. Durch Sensitivitätsanalysen wird illustriert, in welchem Maß ökonomische Rahmenbedingungen die Wertlücke zwischen Steuer- und Marktwert verändern. Die Ergebnisse zeigen, dass die geltenden steuerlichen Bewertungsvorschriften in verschiedenen realistischen Szenarien selbst bei ähnlichen Unternehmenstypen zu einer Ungleichbehandlung führen.}}, author = {{Müller, Jens}}, journal = {{Finanz Betrieb}}, keywords = {{Anteile Kapitalgesellschaften, Rahmenbedingung, Wertlücke, steuerliche Ungleichbehandlung}}, pages = {{415----426}}, title = {{{Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften}}}, year = {{2007}}, } @article{3063, author = {{Gries, Thomas and Jungblut, Stefan}}, journal = {{Journal of Economic Integration}}, number = {{2}}, pages = {{339--368}}, title = {{{Employment Effects of International Factor Mobility - A Theoretical Approach with Heterogenous Labor}}}, doi = {{10.11130/jei.2007.22.2.339}}, volume = {{22}}, year = {{2007}}, } @article{5840, author = {{Kundisch, Dennis and Pfeiler, F. and Schiefele, V.}}, journal = {{Steuer und Wirtschaft}}, number = {{2}}, pages = {{134--144}}, title = {{{Finanzwirtschaftliche Analyse der schenkungsteuerlichen Zehnjahresregel}}}, volume = {{84}}, year = {{2007}}, } @inproceedings{5999, author = {{Kundisch, Dennis and Sackmann, S. and Ruch, M.}}, booktitle = {{INFORMS International Puerto Rico 2007 Meeting}}, location = {{Rio Grande, Puerto Rico}}, title = {{{Customer Portfolio Management in E-Commerce – A Risk Management Perspective}}}, year = {{2007}}, } @inproceedings{6001, author = {{Kundisch, Dennis and Stuber, T.}}, booktitle = {{Wirtschaftsinformatik 2007 - eOrganisation: Service-, Prozess-, Market-Engineering}}, editor = {{Oberweis, A. and Weinhardt, C. and Gimpel, H. and Koschmider, A. and Pankratius, V. and Schnizler, B.}}, location = {{Karlsruhe, Germany}}, pages = {{651--668}}, publisher = {{Universitätsverlag}}, title = {{{Außerbörslicher Emittentenhandel: Handelsplatzwahl von Online-Investoren}}}, year = {{2007}}, }