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Fostering the Virtualization of Service Processes and Touch Points --- Identification and Documentation of E-Service Potential in Retail Networks. <i>Lecture Notes in Informatics</i>. 2010;(INFORMATIK 2010--- Business Process and Service Science--- Proceedings of ISSS and BPSC):63--79.","bibtex":"@article{Becker_Beverungen_Knackstedt_Winkelmann_2010, title={Fostering the Virtualization of Service Processes and Touch Points --- Identification and Documentation of E-Service Potential in Retail Networks}, number={INFORMATIK 2010--- Business Process and Service Science--- Proceedings of ISSS and BPSC}, journal={Lecture Notes in Informatics}, author={Becker, Jörg and Beverungen, Daniel and Knackstedt, Ralf and Winkelmann, Axel}, year={2010}, pages={63--79} }"},"extern":"1","date_created":"2018-07-06T12:12:23Z","type":"journal_article","department":[{"_id":"526"}],"title":"Fostering the Virtualization of Service Processes and Touch Points --- Identification and Documentation of E-Service Potential in Retail Networks","status":"public","year":"2010","author":[{"full_name":"Becker, Jörg","first_name":"Jörg","last_name":"Becker"},{"full_name":"Beverungen, Daniel","last_name":"Beverungen","first_name":"Daniel","id":"59677"},{"full_name":"Knackstedt, Ralf","last_name":"Knackstedt","first_name":"Ralf"},{"full_name":"Winkelmann, Axel","last_name":"Winkelmann","first_name":"Axel"}],"date_updated":"2022-01-06T06:59:20Z","page":"63--79","_id":"3505","user_id":"21671"},{"status":"public","title":"Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote","year":"2010","jel":["H2","M41"],"author":[{"first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens"},{"last_name":"Sureth","first_name":"Caren","full_name":"Sureth, Caren"},{"first_name":"Läufer","last_name":"Christian","full_name":"Christian, Läufer"}],"date_updated":"2022-01-06T06:59:30Z","_id":"3703","user_id":"48187","citation":{"ieee":"J. Müller, C. Sureth, and L. Christian, <i>Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote</i>. 2010.","apa":"Müller, J., Sureth, C., &#38; Christian, L. (2010). <i>Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote</i>.","chicago":"Müller, Jens, Caren Sureth, and Läufer Christian. <i>Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote</i>, 2010.","short":"J. Müller, C. Sureth, L. Christian, Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote, 2010.","mla":"Müller, Jens, et al. <i>Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote</i>. 2010.","bibtex":"@book{Müller_Sureth_Christian_2010, title={Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote}, author={Müller, Jens and Sureth, Caren and Christian, Läufer}, year={2010} }","ama":"Müller J, Sureth C, Christian L. <i>Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote</i>.; 2010."},"abstract":[{"text":"Die Konzernsteuerquote ist ein Effektivsteuersatz, der in der jüngsten Vergangenheit\r\naufgrund der Pflicht zur Veröffentlichung dieser Kennzahl im Jahresabschluss für\r\nkapitalmarktorientierte Unternehmen immer mehr in den Blickpunkt unternehmerischen\r\nHandelns gerückt ist. Um das durch die Konzernsteuerquote an den Kapitalmarkt gesendete\r\nSignal zu optimieren, berücksichtigen einige Unternehmen die Auswirkungen ihrer\r\nInvestitionsentscheidungen auf diese Kennzahl explizit in ihrer Investitionsplanung. Unter\r\nRückgriff auf ein Simulationsmodell auf Basis vollständiger Finanzpläne wird im Rahmen\r\neiner ökonomischen Untersuchung deutlich, welche Parameter besonders großen Einfluss\r\nauf die Konzernsteuerquote haben und unter welchen Bedingungen eine sich an üblichen\r\nRenditemaßen orientierende Investitionspolitik unzureichend dargestellt wird. Es zeigt sich,\r\ndass der in der Praxis verbreitete Rückgriff auf die Konzernsteuerquote als Performance-\r\nKennzahl ohne entsprechende Informationsarbeit zu fehlerhaften und unerwünschten\r\nBeurteilungen der unternehmerischen Steuerpolitik führen kann.","lang":"ger"}],"date_created":"2018-07-25T08:58:06Z","type":"book","keyword":["Konzernsteuerquote","Investitionsentscheidungen"],"department":[{"_id":"186"}]}]