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Konfigurative Prozessmodellierung der hybriden Leistungserstellung in Unternehmensnetzwerken des Maschinen- und Anlagenbaus. In <i>Proceedings of the Multikonferenz Wirtschaftsinformatik (MKWI 2008)</i> (pp. 735--747). München."},"date_updated":"2022-01-06T06:59:18Z","author":[{"last_name":"Beverungen","full_name":"Beverungen, Daniel","id":"59677","first_name":"Daniel"},{"first_name":"Uwe","last_name":"Kaiser","full_name":"Kaiser, Uwe"},{"last_name":"Knackstedt","full_name":"Knackstedt, Ralf","first_name":"Ralf"},{"full_name":"Krings, Robin","last_name":"Krings","first_name":"Robin"},{"last_name":"Stein","full_name":"Stein, Armin","first_name":"Armin"}],"date_created":"2018-07-06T09:58:15Z","title":"Konfigurative Prozessmodellierung der hybriden Leistungserstellung in Unternehmensnetzwerken des Maschinen- und Anlagenbaus","conference":{"name":"Multikonferenz Wirtschaftsinformatik (MKWI 2008)","location":"München"},"publication":"Proceedings of the Multikonferenz Wirtschaftsinformatik (MKWI 2008)","type":"conference","status":"public","_id":"3479","department":[{"_id":"526"}],"user_id":"21671","extern":"1"},{"user_id":"21671","department":[{"_id":"526"}],"_id":"3480","extern":"1","type":"conference","publication":"Proceedings of the 16th European Conference on Information Systems","status":"public","date_created":"2018-07-06T09:59:18Z","author":[{"full_name":"Winkelmann, Axel","last_name":"Winkelmann","first_name":"Axel"},{"last_name":"Beverungen","full_name":"Beverungen, Daniel","id":"59677","first_name":"Daniel"},{"last_name":"Janiesch","full_name":"Janiesch, Christian","first_name":"Christian"},{"first_name":"Jörg","last_name":"Becker","full_name":"Becker, Jörg"}],"date_updated":"2022-01-06T06:59:18Z","conference":{"name":"16th European Conference on Information Systems","location":"Galway, Ireland"},"title":"Improving the Quality of Article Master Data --- Specification of an Integrated Master Data Platform for Promotions in Retail","citation":{"ieee":"A. 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Entwicklung Serviceorientierter Architekturen zur Integration von Produktion und Dienstleistung --- Eine Konzeptionsmethode und ihre Anwendung am Beispiel des Recyclings elektronischer Geräte. <i>Wirtschaftsinformatik</i>. 2008;(3):220--234.","ieee":"D. Beverungen, R. Knackstedt, and O. Müller, “Entwicklung Serviceorientierter Architekturen zur Integration von Produktion und Dienstleistung --- Eine Konzeptionsmethode und ihre Anwendung am Beispiel des Recyclings elektronischer Geräte,” <i>Wirtschaftsinformatik</i>, no. 3, pp. 220--234, 2008.","chicago":"Beverungen, Daniel, Ralf Knackstedt, and Oliver Müller. “Entwicklung Serviceorientierter Architekturen Zur Integration von Produktion Und Dienstleistung --- Eine Konzeptionsmethode Und Ihre Anwendung Am Beispiel Des Recyclings Elektronischer Geräte.” <i>Wirtschaftsinformatik</i>, no. 3 (2008): 220--234.","apa":"Beverungen, D., Knackstedt, R., &#38; Müller, O. (2008). 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Müller, <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler, 2008.","chicago":"Müller, Jens. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler, 2008.","ama":"Müller J. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler; 2008.","mla":"Müller, Jens. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler, 2008.","short":"J. Müller, Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze, Springer Gabler, 2008.","bibtex":"@book{Müller_2008, title={Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze}, publisher={Springer Gabler}, author={Müller, Jens}, year={2008} }","apa":"Müller, J. (2008). <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler."},"date_updated":"2022-01-06T06:59:25Z","publisher":"Springer Gabler","author":[{"first_name":"Jens","last_name":"Müller","id":"1245","full_name":"Müller, Jens"}],"date_created":"2018-07-18T09:27:32Z","title":"Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze","type":"book","abstract":[{"lang":"ger","text":"Über 50 Jahre wurde das Stuttgarter Verfahren verwendet, um den Wert nicht börsennotierter Unternehmen für die Erbschaft-, Schenkung- und Vermögensteuer zu bestimmen. Durch das Urteil des Bundesverfassungsgerichts vom 07.11.2006 ist der Gesetzgeber verpflichtet, die Erbschaftsteuer zu reformieren und eine marktnahe Bewertung von Unternehmensvermögen sicherzustellen.\r\n\r\nAuf der Basis einer umfangreichen empirischen Analyse geht Jens Müller den Fragen nach, wie stark eine Bewertung durch das Stuttgarter Verfahren von Marktwerten abweicht und in welchen Fällen eine akzeptable Approximation des Marktwertes erreicht wird. In der Praxis wird das Multiplikatorverfahren häufig zur Bewertung nicht börsennotierter Unternehmen verwendet. Der Autor untersucht, in welcher Form dieses Verfahren auch für steuerliche Zwecke geeignet ist und zeigt auf, mit welchen Schätzfehlern zu rechnen ist. "}],"status":"public","_id":"3558","department":[{"_id":"186"},{"_id":"189"}],"user_id":"48187","keyword":["Steuer-","Rechnungs- und Prüfungswesen"],"language":[{"iso":"ger"}]},{"intvolume":"        20","page":"111-124","citation":{"apa":"Gries, T., Naudé, W., Wood, E., &#38; Meintjes, A. (2008). Regional Determinants of Entrepreneurial Start-Ups in a Developing Country. <i>Entrepreneurship &#38; Regional Development</i>, <i>20</i>(2), 111–124. <a href=\"https://doi.org/10.1080/08985620701631498\">https://doi.org/10.1080/08985620701631498</a>","bibtex":"@article{Gries_Naudé_Wood_Meintjes_2008, title={Regional Determinants of Entrepreneurial Start-Ups in a Developing Country}, volume={20}, DOI={<a href=\"https://doi.org/10.1080/08985620701631498\">10.1080/08985620701631498</a>}, number={2}, journal={Entrepreneurship &#38; Regional Development}, author={Gries, Thomas and Naudé, Wim and Wood, Eric and Meintjes, Aloe}, year={2008}, pages={111–124} }","short":"T. Gries, W. Naudé, E. Wood, A. Meintjes, Entrepreneurship &#38; Regional Development 20 (2008) 111–124.","mla":"Gries, Thomas, et al. “Regional Determinants of Entrepreneurial Start-Ups in a Developing Country.” <i>Entrepreneurship &#38; Regional Development</i>, vol. 20, no. 2, 2008, pp. 111–24, doi:<a href=\"https://doi.org/10.1080/08985620701631498\">10.1080/08985620701631498</a>.","ama":"Gries T, Naudé W, Wood E, Meintjes A. Regional Determinants of Entrepreneurial Start-Ups in a Developing Country. <i>Entrepreneurship &#38; Regional Development</i>. 2008;20(2):111-124. doi:<a href=\"https://doi.org/10.1080/08985620701631498\">10.1080/08985620701631498</a>","ieee":"T. Gries, W. Naudé, E. Wood, and A. Meintjes, “Regional Determinants of Entrepreneurial Start-Ups in a Developing Country,” <i>Entrepreneurship &#38; Regional Development</i>, vol. 20, no. 2, pp. 111–124, 2008.","chicago":"Gries, Thomas, Wim Naudé, Eric Wood, and Aloe Meintjes. “Regional Determinants of Entrepreneurial Start-Ups in a Developing Country.” <i>Entrepreneurship &#38; Regional Development</i> 20, no. 2 (2008): 111–24. <a href=\"https://doi.org/10.1080/08985620701631498\">https://doi.org/10.1080/08985620701631498</a>."},"year":"2008","issue":"2","doi":"10.1080/08985620701631498","title":"Regional Determinants of Entrepreneurial Start-Ups in a Developing Country","volume":20,"date_created":"2018-06-05T12:19:58Z","author":[{"last_name":"Gries","full_name":"Gries, Thomas","id":"186","first_name":"Thomas"},{"first_name":"Wim","last_name":"Naudé","full_name":"Naudé, Wim"},{"first_name":"Eric","full_name":"Wood, Eric","last_name":"Wood"},{"last_name":"Meintjes","full_name":"Meintjes, Aloe","first_name":"Aloe"}],"date_updated":"2022-01-06T06:58:54Z","status":"public","publication":"Entrepreneurship & Regional Development","type":"journal_article","language":[{"iso":"eng"}],"department":[{"_id":"19"},{"_id":"200"},{"_id":"475"},{"_id":"202"}],"user_id":"186","_id":"3061"},{"citation":{"apa":"Gries, T., &#38; Naudé, W. (2008). Trade and Endogenous Formation of Regions in a Developing Country. <i>Review of Developing Economics</i>, <i>12</i>(2), 248–275. <a href=\"https://doi.org/10.1111/j.1467-9361.2007.00382.x\">https://doi.org/10.1111/j.1467-9361.2007.00382.x</a>","mla":"Gries, Thomas, and Wim Naudé. “Trade and Endogenous Formation of Regions in a Developing Country.” <i>Review of Developing Economics</i>, vol. 12, no. 2, 2008, pp. 248–75, doi:<a href=\"https://doi.org/10.1111/j.1467-9361.2007.00382.x\">10.1111/j.1467-9361.2007.00382.x</a>.","bibtex":"@article{Gries_Naudé_2008, title={Trade and Endogenous Formation of Regions in a Developing Country}, volume={12}, DOI={<a href=\"https://doi.org/10.1111/j.1467-9361.2007.00382.x\">10.1111/j.1467-9361.2007.00382.x</a>}, number={2}, journal={Review of Developing Economics}, author={Gries, Thomas and Naudé, Wim}, year={2008}, pages={248–275} }","short":"T. Gries, W. Naudé, Review of Developing Economics 12 (2008) 248–275.","ama":"Gries T, Naudé W. Trade and Endogenous Formation of Regions in a Developing Country. <i>Review of Developing Economics</i>. 2008;12(2):248-275. doi:<a href=\"https://doi.org/10.1111/j.1467-9361.2007.00382.x\">10.1111/j.1467-9361.2007.00382.x</a>","ieee":"T. Gries and W. Naudé, “Trade and Endogenous Formation of Regions in a Developing Country,” <i>Review of Developing Economics</i>, vol. 12, no. 2, pp. 248–275, 2008.","chicago":"Gries, Thomas, and Wim Naudé. “Trade and Endogenous Formation of Regions in a Developing Country.” <i>Review of Developing Economics</i> 12, no. 2 (2008): 248–75. <a href=\"https://doi.org/10.1111/j.1467-9361.2007.00382.x\">https://doi.org/10.1111/j.1467-9361.2007.00382.x</a>."},"page":"248-275","intvolume":"        12","year":"2008","issue":"2","doi":"10.1111/j.1467-9361.2007.00382.x","title":"Trade and Endogenous Formation of Regions in a Developing Country","author":[{"first_name":"Thomas","id":"186","full_name":"Gries, Thomas","last_name":"Gries"},{"first_name":"Wim","last_name":"Naudé","full_name":"Naudé, Wim"}],"date_created":"2018-06-05T12:22:13Z","volume":12,"date_updated":"2022-01-06T06:58:54Z","status":"public","type":"journal_article","publication":"Review of Developing Economics","language":[{"iso":"eng"}],"user_id":"186","department":[{"_id":"19"},{"_id":"200"},{"_id":"475"},{"_id":"202"}],"_id":"3062"}]