--- _id: '3546' abstract: - lang: eng text: '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: - first_name: Neil full_name: Garrod, Neil last_name: Garrod - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi - first_name: Aljosa full_name: Valentincic, Aljosa last_name: Valentincic citation: ama: Garrod N, Kosi U, Valentincic A. Asset Write-Offs in the Absence of Agency Problems. Journal of Business Finance and Accounting. 2008;35(3-4):307-330. doi:10.1111/j.1468-5957.2008.02078 apa: Garrod, N., Kosi, U., & Valentincic, A. (2008). Asset Write-Offs in the Absence of Agency Problems. Journal of Business Finance and Accounting, 35(3–4), 307–330. https://doi.org/10.1111/j.1468-5957.2008.02078 bibtex: '@article{Garrod_Kosi_Valentincic_2008, title={Asset Write-Offs in the Absence of Agency Problems}, volume={35}, DOI={10.1111/j.1468-5957.2008.02078}, number={3–4}, journal={Journal of Business Finance and Accounting}, author={Garrod, Neil and Kosi, Urska and Valentincic, Aljosa}, year={2008}, pages={307–330} }' chicago: 'Garrod, Neil, Urska Kosi, and Aljosa Valentincic. “Asset Write-Offs in the Absence of Agency Problems.” Journal of Business Finance and Accounting 35, no. 3–4 (2008): 307–30. https://doi.org/10.1111/j.1468-5957.2008.02078.' ieee: 'N. Garrod, U. Kosi, and A. Valentincic, “Asset Write-Offs in the Absence of Agency Problems,” Journal of Business Finance and Accounting, vol. 35, no. 3–4, pp. 307–330, 2008, doi: 10.1111/j.1468-5957.2008.02078.' mla: Garrod, Neil, et al. “Asset Write-Offs in the Absence of Agency Problems.” Journal of Business Finance and Accounting, vol. 35, no. 3–4, 2008, pp. 307–30, doi:10.1111/j.1468-5957.2008.02078. short: N. Garrod, U. Kosi, A. Valentincic, Journal of Business Finance and Accounting 35 (2008) 307–330. date_created: 2018-07-11T10:28:02Z date_updated: 2023-01-24T15:34:10Z department: - _id: '551' - _id: '186' - _id: '635' doi: 10.1111/j.1468-5957.2008.02078 extern: '1' intvolume: ' 35' issue: 3-4 jel: - M41 - D82 - H25 language: - iso: eng page: 307-330 publication: Journal of Business Finance and Accounting publication_status: published status: public title: Asset Write-Offs in the Absence of Agency Problems type: journal_article user_id: '54068' volume: 35 year: '2008' ... --- _id: '14935' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth citation: ama: Sureth-Sloane C, Maiterth R. The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies. Review of Managerial Science. 2008;2(2):81-110. doi:10.1007/s11846-008-0016-z apa: Sureth-Sloane, C., & Maiterth, R. (2008). The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies. Review of Managerial Science, 2(2), 81–110. https://doi.org/10.1007/s11846-008-0016-z bibtex: '@article{Sureth-Sloane_Maiterth_2008, title={The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies}, volume={2}, DOI={10.1007/s11846-008-0016-z}, number={2}, journal={Review of Managerial Science}, author={Sureth-Sloane, Caren and Maiterth, Ralf}, year={2008}, pages={81–110} }' chicago: 'Sureth-Sloane, Caren, and Ralf Maiterth. “The Impact of Minimum Taxation by an Imputable Wealth Tax on Capital Budgeting and Business Strategy of German Companies.” Review of Managerial Science 2, no. 2 (2008): 81–110. https://doi.org/10.1007/s11846-008-0016-z.' ieee: 'C. Sureth-Sloane and R. Maiterth, “The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies,” Review of Managerial Science, vol. 2, no. 2, pp. 81–110, 2008, doi: 10.1007/s11846-008-0016-z.' mla: Sureth-Sloane, Caren, and Ralf Maiterth. “The Impact of Minimum Taxation by an Imputable Wealth Tax on Capital Budgeting and Business Strategy of German Companies.” Review of Managerial Science, vol. 2, no. 2, 2008, pp. 81–110, doi:10.1007/s11846-008-0016-z. short: C. Sureth-Sloane, R. Maiterth, Review of Managerial Science 2 (2008) 81–110. date_created: 2019-11-13T12:44:02Z date_updated: 2023-01-31T12:29:59Z department: - _id: '187' - _id: '635' doi: 10.1007/s11846-008-0016-z intvolume: ' 2' issue: '2' language: - iso: eng page: 81-110 publication: Review of Managerial Science publication_identifier: issn: - 1863-6683 - 1863-6691 publication_status: published quality_controlled: '1' status: public title: The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies type: journal_article user_id: '21222' volume: 2 year: '2008' ... --- _id: '14933' author: - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Niemann R, Sureth-Sloane C. Steuern und Risikobereitschaft in Modellen irreversibler Investitionen. Journal für Betriebswirtschaft. 2008;58(3):121-140. doi:10.1007/s11301-008-0037-3 apa: Niemann, R., & Sureth-Sloane, C. (2008). Steuern und Risikobereitschaft in Modellen irreversibler Investitionen. Journal für Betriebswirtschaft, 58(3), 121–140. https://doi.org/10.1007/s11301-008-0037-3 bibtex: '@article{Niemann_Sureth-Sloane_2008, title={Steuern und Risikobereitschaft in Modellen irreversibler Investitionen}, volume={58}, DOI={10.1007/s11301-008-0037-3}, number={3}, journal={Journal für Betriebswirtschaft}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2008}, pages={121–140} }' chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Steuern und Risikobereitschaft in Modellen irreversibler Investitionen.” Journal für Betriebswirtschaft 58, no. 3 (2008): 121–40. https://doi.org/10.1007/s11301-008-0037-3.' ieee: 'R. Niemann and C. Sureth-Sloane, “Steuern und Risikobereitschaft in Modellen irreversibler Investitionen,” Journal für Betriebswirtschaft, vol. 58, no. 3, pp. 121–140, 2008, doi: 10.1007/s11301-008-0037-3.' mla: Niemann, Rainer, and Caren Sureth-Sloane. “Steuern und Risikobereitschaft in Modellen irreversibler Investitionen.” Journal für Betriebswirtschaft, vol. 58, no. 3, 2008, pp. 121–40, doi:10.1007/s11301-008-0037-3. short: R. Niemann, C. Sureth-Sloane, Journal für Betriebswirtschaft 58 (2008) 121–140. date_created: 2019-11-13T12:38:11Z date_updated: 2023-01-31T12:29:33Z department: - _id: '187' - _id: '635' doi: 10.1007/s11301-008-0037-3 intvolume: ' 58' issue: '3' language: - iso: ger page: 121-140 publication: Journal für Betriebswirtschaft publication_identifier: issn: - 0344-9327 - 1614-631X publication_status: published quality_controlled: '1' status: public title: Steuern und Risikobereitschaft in Modellen irreversibler Investitionen type: journal_article user_id: '21222' volume: 58 year: '2008' ... --- _id: '14927' author: - first_name: Jochen full_name: Hundsdoerfer, Jochen last_name: Hundsdoerfer - first_name: Dirk full_name: Kiesewetter, Dirk last_name: Kiesewetter - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Hundsdoerfer J, Kiesewetter D, Sureth-Sloane C. Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme. Zeitschrift für Betriebswirtschaft. 2008;78(1):61-139. doi:10.1007/s11573-008-0004-4 apa: Hundsdoerfer, J., Kiesewetter, D., & Sureth-Sloane, C. (2008). Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme. Zeitschrift für Betriebswirtschaft, 78(1), 61–139. https://doi.org/10.1007/s11573-008-0004-4 bibtex: '@article{Hundsdoerfer_Kiesewetter_Sureth-Sloane_2008, title={Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme}, volume={78}, DOI={10.1007/s11573-008-0004-4}, number={1}, journal={Zeitschrift für Betriebswirtschaft}, author={Hundsdoerfer, Jochen and Kiesewetter, Dirk and Sureth-Sloane, Caren}, year={2008}, pages={61–139} }' chicago: 'Hundsdoerfer, Jochen, Dirk Kiesewetter, and Caren Sureth-Sloane. “Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme.” Zeitschrift für Betriebswirtschaft 78, no. 1 (2008): 61–139. https://doi.org/10.1007/s11573-008-0004-4.' ieee: 'J. Hundsdoerfer, D. Kiesewetter, and C. Sureth-Sloane, “Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme,” Zeitschrift für Betriebswirtschaft, vol. 78, no. 1, pp. 61–139, 2008, doi: 10.1007/s11573-008-0004-4.' mla: Hundsdoerfer, Jochen, et al. “Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme.” Zeitschrift für Betriebswirtschaft, vol. 78, no. 1, 2008, pp. 61–139, doi:10.1007/s11573-008-0004-4. short: J. Hundsdoerfer, D. Kiesewetter, C. Sureth-Sloane, Zeitschrift für Betriebswirtschaft 78 (2008) 61–139. date_created: 2019-11-13T12:18:35Z date_updated: 2023-01-31T12:29:10Z department: - _id: '187' doi: 10.1007/s11573-008-0004-4 intvolume: ' 78' issue: '1' language: - iso: ger page: 61-139 publication: Zeitschrift für Betriebswirtschaft publication_identifier: issn: - 0044-2372 - 1861-8928 publication_status: published quality_controlled: '1' status: public title: Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme type: journal_article user_id: '21222' volume: 78 year: '2008' ... --- _id: '50341' author: - first_name: Oliver full_name: Harborth, Oliver last_name: Harborth citation: ama: 'Harborth O. Transport- und Bestellmengenplanung in Supply Chains. In: Betz S, ed. Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -. Dr. Kovac; 2008:69-93.' apa: Harborth, O. (2008). Transport- und Bestellmengenplanung in Supply Chains. In S. Betz (Ed.), Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand - (pp. 69–93). Dr. Kovac. bibtex: '@inbook{Harborth_2008, place={Hamburg}, title={Transport- und Bestellmengenplanung in Supply Chains}, booktitle={Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -}, publisher={Dr. Kovac}, author={Harborth, Oliver}, editor={Betz, Stefan}, year={2008}, pages={69–93} }' chicago: 'Harborth, Oliver. “Transport- und Bestellmengenplanung in Supply Chains.” In Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -, edited by Stefan Betz, 69–93. Hamburg: Dr. Kovac, 2008.' ieee: 'O. Harborth, “Transport- und Bestellmengenplanung in Supply Chains,” in Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -, S. Betz, Ed. Hamburg: Dr. Kovac, 2008, pp. 69–93.' mla: Harborth, Oliver. “Transport- und Bestellmengenplanung in Supply Chains.” Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -, edited by Stefan Betz, Dr. Kovac, 2008, pp. 69–93. short: 'O. Harborth, in: S. Betz (Ed.), Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -, Dr. Kovac, Hamburg, 2008, pp. 69–93.' date_created: 2024-01-09T08:28:53Z date_updated: 2024-01-10T09:08:15Z department: - _id: '193' editor: - first_name: Stefan full_name: Betz, Stefan last_name: Betz language: - iso: ger page: 69-93 place: Hamburg publication: Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand - publication_identifier: isbn: - 978-3-8300-3999-0 publication_status: published publisher: Dr. Kovac status: public title: Transport- und Bestellmengenplanung in Supply Chains type: book_chapter user_id: '21811' year: '2008' ... --- _id: '50340' author: - first_name: Oliver full_name: Harborth, Oliver last_name: Harborth citation: ama: Harborth O. Transport- und Bestellmengenplanung in der Beschaffungslogistik. Dr. Kovac; 2008. apa: Harborth, O. (2008). Transport- und Bestellmengenplanung in der Beschaffungslogistik. Dr. Kovac. bibtex: '@book{Harborth_2008, place={Hamburg}, title={Transport- und Bestellmengenplanung in der Beschaffungslogistik}, publisher={Dr. Kovac}, author={Harborth, Oliver}, year={2008} }' chicago: 'Harborth, Oliver. Transport- und Bestellmengenplanung in der Beschaffungslogistik. Hamburg: Dr. Kovac, 2008.' ieee: 'O. Harborth, Transport- und Bestellmengenplanung in der Beschaffungslogistik. Hamburg: Dr. Kovac, 2008.' mla: Harborth, Oliver. Transport- und Bestellmengenplanung in der Beschaffungslogistik. Dr. Kovac, 2008. short: O. Harborth, Transport- und Bestellmengenplanung in der Beschaffungslogistik, Dr. Kovac, Hamburg, 2008. date_created: 2024-01-09T08:24:30Z date_updated: 2024-01-10T09:07:41Z department: - _id: '193' language: - iso: ger page: '230' place: Hamburg publication_identifier: isbn: - 978-3-8300-4207-5 publication_status: published publisher: Dr. Kovac status: public supervisor: - first_name: Stefan full_name: Betz, Stefan id: '54' last_name: Betz title: Transport- und Bestellmengenplanung in der Beschaffungslogistik type: dissertation user_id: '21811' year: '2008' ... --- _id: '50344' author: - first_name: Ingmar full_name: Heitmann, Ingmar last_name: Heitmann citation: ama: 'Heitmann I. Investitionen als Entscheidungsprobleme des Supply Chain Managements. In: Betz S, ed. Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -. Dr. Kovac; 2008:17-45.' apa: Heitmann, I. (2008). Investitionen als Entscheidungsprobleme des Supply Chain Managements. In S. Betz (Ed.), Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand - (pp. 17–45). Dr. Kovac. bibtex: '@inbook{Heitmann_2008, place={Hamburg}, title={Investitionen als Entscheidungsprobleme des Supply Chain Managements}, booktitle={Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -}, publisher={Dr. Kovac}, author={Heitmann, Ingmar}, editor={Betz, Stefan}, year={2008}, pages={17–45} }' chicago: 'Heitmann, Ingmar. “Investitionen als Entscheidungsprobleme des Supply Chain Managements.” In Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -, edited by Stefan Betz, 17–45. Hamburg: Dr. Kovac, 2008.' ieee: 'I. Heitmann, “Investitionen als Entscheidungsprobleme des Supply Chain Managements,” in Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -, S. Betz, Ed. Hamburg: Dr. Kovac, 2008, pp. 17–45.' mla: Heitmann, Ingmar. “Investitionen als Entscheidungsprobleme des Supply Chain Managements.” Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -, edited by Stefan Betz, Dr. Kovac, 2008, pp. 17–45. short: 'I. Heitmann, in: S. Betz (Ed.), Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -, Dr. Kovac, Hamburg, 2008, pp. 17–45.' date_created: 2024-01-09T08:34:06Z date_updated: 2024-01-10T09:09:12Z department: - _id: '193' editor: - first_name: Stefan full_name: Betz, Stefan last_name: Betz language: - iso: ger page: 17-45 place: Hamburg publication: Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand - publication_identifier: isbn: - 978-3-8300-3999-0 publication_status: published publisher: Dr. Kovac status: public title: Investitionen als Entscheidungsprobleme des Supply Chain Managements type: book_chapter user_id: '21811' year: '2008' ... --- _id: '50396' author: - first_name: Christian full_name: Faupel, Christian last_name: Faupel citation: ama: 'Faupel C. Wertorientiertes Supply Chain Management. In: Betz S, ed. Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand. Dr. Kovac; 2008:155-175.' apa: Faupel, C. (2008). Wertorientiertes Supply Chain Management. In S. Betz (Ed.), Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand (pp. 155–175). Dr. Kovac. bibtex: '@inbook{Faupel_2008, place={Hamburg}, title={Wertorientiertes Supply Chain Management}, booktitle={Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand}, publisher={Dr. Kovac}, author={Faupel, Christian}, editor={Betz, Stefan}, year={2008}, pages={155–175} }' chicago: 'Faupel, Christian. “Wertorientiertes Supply Chain Management.” In Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand, edited by Stefan Betz, 155–75. Hamburg: Dr. Kovac, 2008.' ieee: 'C. Faupel, “Wertorientiertes Supply Chain Management,” in Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand, S. Betz, Ed. Hamburg: Dr. Kovac, 2008, pp. 155–175.' mla: Faupel, Christian. “Wertorientiertes Supply Chain Management.” Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand, edited by Stefan Betz, Dr. Kovac, 2008, pp. 155–75. short: 'C. Faupel, in: S. Betz (Ed.), Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand, Dr. Kovac, Hamburg, 2008, pp. 155–175.' date_created: 2024-01-09T12:32:51Z date_updated: 2024-01-10T09:26:57Z department: - _id: '193' editor: - first_name: Stefan full_name: Betz, Stefan last_name: Betz language: - iso: ger page: 155-175 place: Hamburg publication: Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand publication_identifier: isbn: - 978-3-8300-3999-0 publication_status: published publisher: Dr. Kovac status: public title: Wertorientiertes Supply Chain Management type: book_chapter user_id: '21811' year: '2008' ... --- _id: '5790' article_number: '27' author: - first_name: Wendelin full_name: Schnedler, Wendelin id: '31241' last_name: Schnedler - first_name: Marisa full_name: Ratto, Marisa last_name: Ratto citation: ama: 'Schnedler W, Ratto M. Too Few Cooks Spoil the Broth: Division of Labour and Directed Production. The BE Journal of Economic Analysis & Policy. 2008;8(1).' apa: 'Schnedler, W., & Ratto, M. (2008). Too Few Cooks Spoil the Broth: Division of Labour and Directed Production. The B.E. Journal of Economic Analysis & Policy, 8(1), Article 27.' bibtex: '@article{Schnedler_Ratto_2008, title={Too Few Cooks Spoil the Broth: Division of Labour and Directed Production}, volume={8}, number={127}, journal={The B.E. Journal of Economic Analysis & Policy}, author={Schnedler, Wendelin and Ratto, Marisa}, year={2008} }' chicago: 'Schnedler, Wendelin, and Marisa Ratto. “Too Few Cooks Spoil the Broth: Division of Labour and Directed Production.” The B.E. Journal of Economic Analysis & Policy 8, no. 1 (2008).' ieee: 'W. Schnedler and M. Ratto, “Too Few Cooks Spoil the Broth: Division of Labour and Directed Production,” The B.E. Journal of Economic Analysis & Policy, vol. 8, no. 1, Art. no. 27, 2008.' mla: 'Schnedler, Wendelin, and Marisa Ratto. “Too Few Cooks Spoil the Broth: Division of Labour and Directed Production.” The B.E. Journal of Economic Analysis & Policy, vol. 8, no. 1, 27, 2008.' short: W. Schnedler, M. Ratto, The B.E. Journal of Economic Analysis & Policy 8 (2008). date_created: 2018-11-21T11:23:48Z date_updated: 2024-01-15T08:00:58Z department: - _id: '237' extern: '1' intvolume: ' 8' issue: '1' language: - iso: eng publication: The B.E. Journal of Economic Analysis & Policy quality_controlled: '1' related_material: link: - relation: research_paper url: https://www.uni-heidelberg.de/md/awi/forschung/dp468.pdf status: public title: 'Too Few Cooks Spoil the Broth: Division of Labour and Directed Production' type: journal_article user_id: '31241' volume: 8 year: '2008' ... --- _id: '5791' author: - first_name: Wendelin full_name: Schnedler, Wendelin id: '31241' last_name: Schnedler citation: ama: Schnedler W. When is it Foolish to Reward for A while Benefiting from B. Journal of Labor Economics. Published online 2008. apa: Schnedler, W. (2008). When is it Foolish to Reward for A while Benefiting from B. Journal of Labor Economics. bibtex: '@article{Schnedler_2008, title={When is it Foolish to Reward for A while Benefiting from B}, journal={Journal of Labor Economics}, author={Schnedler, Wendelin}, year={2008} }' chicago: Schnedler, Wendelin. “When Is It Foolish to Reward for A While Benefiting from B.” Journal of Labor Economics, 2008. ieee: W. Schnedler, “When is it Foolish to Reward for A while Benefiting from B,” Journal of Labor Economics, 2008. mla: Schnedler, Wendelin. “When Is It Foolish to Reward for A While Benefiting from B.” Journal of Labor Economics, 2008. short: W. Schnedler, Journal of Labor Economics (2008). date_created: 2018-11-21T11:25:51Z date_updated: 2024-01-15T08:00:37Z department: - _id: '237' extern: '1' language: - iso: eng publication: Journal of Labor Economics quality_controlled: '1' related_material: link: - relation: research_paper url: http://www.schnedler.de/papers/schnedler2008.pdf status: public title: When is it Foolish to Reward for A while Benefiting from B type: journal_article user_id: '31241' year: '2008' ... --- _id: '17972' author: - first_name: Heiko full_name: Müller, Heiko last_name: Müller - first_name: Kay full_name: Blaufus, Kay last_name: Blaufus - first_name: Jochen full_name: Hundsdoerfer, Jochen last_name: Hundsdoerfer - first_name: Dirk full_name: Kiesewetter, Dirk last_name: Kiesewetter - first_name: Rolf full_name: König, Rolf last_name: König - first_name: Lutz full_name: Kruschwitz, Lutz last_name: Kruschwitz - first_name: Andreas full_name: Löffler, Andreas last_name: Löffler - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Rainer full_name: Niemann, Rainer last_name: Niemann - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' - first_name: 'Corinna ' full_name: 'Treisch, Corinna ' last_name: Treisch citation: ama: 'Müller H, Blaufus K, Hundsdoerfer J, et al. arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung? Deutsches Steuerrecht. 2008;46(38):1844-1846.' apa: 'Müller, H., Blaufus, K., Hundsdoerfer, J., Kiesewetter, D., König, R., Kruschwitz, L., Löffler, A., Maiterth, R., Niemann, R., Sureth-Sloane, C., & Treisch, C. (2008). arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung? Deutsches Steuerrecht, 46(38), 1844–1846.' bibtex: '@article{Müller_Blaufus_Hundsdoerfer_Kiesewetter_König_Kruschwitz_Löffler_Maiterth_Niemann_Sureth-Sloane_et al._2008, title={arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?}, volume={46}, number={38}, journal={Deutsches Steuerrecht}, 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 et al.}, year={2008}, pages={1844–1846} }' chicago: 'Müller, Heiko, Kay Blaufus, Jochen Hundsdoerfer, Dirk Kiesewetter, Rolf König, Lutz Kruschwitz, Andreas Löffler, et al. “arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?” Deutsches Steuerrecht 46, no. 38 (2008): 1844–46.' ieee: 'H. Müller et al., “arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?,” Deutsches Steuerrecht, vol. 46, no. 38, pp. 1844–1846, 2008.' mla: 'Müller, Heiko, et al. “arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?” Deutsches Steuerrecht, vol. 46, no. 38, 2008, pp. 1844–46.' short: H. Müller, K. Blaufus, J. Hundsdoerfer, D. Kiesewetter, R. König, L. Kruschwitz, A. Löffler, R. Maiterth, R. Niemann, C. Sureth-Sloane, C. Treisch, Deutsches Steuerrecht 46 (2008) 1844–1846. date_created: 2020-08-14T11:18:57Z date_updated: 2024-02-06T10:26:02Z department: - _id: '187' - _id: '635' intvolume: ' 46' issue: '38' language: - iso: ger page: 1844-1846 publication: Deutsches Steuerrecht status: public title: 'arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?' type: journal_article user_id: '74000' volume: 46 year: '2008' ... --- _id: '2496' author: - first_name: Dinko full_name: Dimitrov, Dinko last_name: Dimitrov - first_name: Claus-Jochen full_name: Haake, Claus-Jochen id: '20801' last_name: Haake citation: ama: Dimitrov D, Haake C-J. A note on the paradox of smaller coalitions. Social Choice and Welfare. 2007;30(4):571-579. doi:10.1007/s00355-007-0266-8 apa: Dimitrov, D., & Haake, C.-J. (2007). A note on the paradox of smaller coalitions. Social Choice and Welfare, 30(4), 571–579. https://doi.org/10.1007/s00355-007-0266-8 bibtex: '@article{Dimitrov_Haake_2007, title={A note on the paradox of smaller coalitions}, volume={30}, DOI={10.1007/s00355-007-0266-8}, number={4}, journal={Social Choice and Welfare}, publisher={Springer Nature}, author={Dimitrov, Dinko and Haake, Claus-Jochen}, year={2007}, pages={571–579} }' chicago: 'Dimitrov, Dinko, and Claus-Jochen Haake. “A Note on the Paradox of Smaller Coalitions.” Social Choice and Welfare 30, no. 4 (2007): 571–79. https://doi.org/10.1007/s00355-007-0266-8.' ieee: D. Dimitrov and C.-J. Haake, “A note on the paradox of smaller coalitions,” Social Choice and Welfare, vol. 30, no. 4, pp. 571–579, 2007. mla: Dimitrov, Dinko, and Claus-Jochen Haake. “A Note on the Paradox of Smaller Coalitions.” Social Choice and Welfare, vol. 30, no. 4, Springer Nature, 2007, pp. 571–79, doi:10.1007/s00355-007-0266-8. short: D. Dimitrov, C.-J. Haake, Social Choice and Welfare 30 (2007) 571–579. date_created: 2018-04-26T09:51:08Z date_updated: 2022-01-06T06:56:41Z ddc: - '040' department: - _id: '205' - _id: '475' doi: 10.1007/s00355-007-0266-8 file: - access_level: closed content_type: application/pdf creator: stela date_created: 2018-10-31T08:39:07Z date_updated: 2018-10-31T08:39:07Z file_id: '5134' file_name: A note on the paradox of smaller coalitions.pdf file_size: 154354 relation: main_file success: 1 file_date_updated: 2018-10-31T08:39:07Z has_accepted_license: '1' intvolume: ' 30' issue: '4' language: - iso: eng page: 571-579 publication: Social Choice and Welfare publication_identifier: issn: - 0176-1714 - 1432-217X publication_status: published publisher: Springer Nature status: public title: A note on the paradox of smaller coalitions type: journal_article user_id: '65453' volume: 30 year: '2007' ... --- _id: '2600' author: - first_name: Stefan full_name: Betz, Stefan id: '54' last_name: Betz citation: ama: 'Betz S. Standortplanung. In: Küpper H-U, ed. Handwörterbuch der Betriebswirtschaft. 6th ed. Stuttgart; 2007:1660-1669.' apa: Betz, S. (2007). Standortplanung. In H.-U. Küpper (Ed.), Handwörterbuch der Betriebswirtschaft (6th ed., pp. 1660–1669). Stuttgart. bibtex: '@inbook{Betz_2007, place={Stuttgart}, edition={6}, title={Standortplanung}, booktitle={Handwörterbuch der Betriebswirtschaft}, author={Betz, Stefan}, editor={Küpper, Hans-UlrichEditor}, year={2007}, pages={1660–1669} }' chicago: Betz, Stefan. “Standortplanung.” In Handwörterbuch der Betriebswirtschaft, edited by Hans-Ulrich Küpper, 6th ed., 1660–69. Stuttgart, 2007. ieee: S. Betz, “Standortplanung,” in Handwörterbuch der Betriebswirtschaft, 6th ed., H.-U. Küpper, Ed. Stuttgart, 2007, pp. 1660–1669. mla: Betz, Stefan. “Standortplanung.” Handwörterbuch der Betriebswirtschaft, edited by Hans-Ulrich Küpper, 6th ed., 2007, pp. 1660–69. short: 'S. Betz, in: H.-U. Küpper (Ed.), Handwörterbuch der Betriebswirtschaft, 6th ed., Stuttgart, 2007, pp. 1660–1669.' date_created: 2018-05-03T11:50:22Z date_updated: 2022-01-06T06:57:15Z department: - _id: '193' edition: '6' editor: - first_name: Hans-Ulrich full_name: Küpper, Hans-Ulrich last_name: Küpper language: - iso: ger page: 1660 - 1669 place: Stuttgart publication: Handwörterbuch der Betriebswirtschaft publication_status: published status: public title: Standortplanung type: book_chapter user_id: '21811' year: '2007' ... --- _id: '2601' author: - first_name: Stefan full_name: Betz, Stefan id: '54' last_name: Betz citation: ama: 'Betz S. Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains. In: Vahrenkamp R, ed. Risikomanagement in Supply Chains. Berlin; 2007:179-199.' apa: Betz, S. (2007). Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains. In R. Vahrenkamp (Ed.), Risikomanagement in Supply Chains (pp. 179–199). Berlin. bibtex: '@inbook{Betz_2007, place={Berlin}, title={Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains}, booktitle={Risikomanagement in Supply Chains}, author={Betz, Stefan}, editor={Vahrenkamp, RichardEditor}, year={2007}, pages={179–199} }' chicago: Betz, Stefan. “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains.” In Risikomanagement in Supply Chains, edited by Richard Vahrenkamp, 179–99. Berlin, 2007. ieee: S. Betz, “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains,” in Risikomanagement in Supply Chains, R. Vahrenkamp, Ed. Berlin, 2007, pp. 179–199. mla: Betz, Stefan. “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains.” Risikomanagement in Supply Chains, edited by Richard Vahrenkamp, 2007, pp. 179–99. short: 'S. Betz, in: R. Vahrenkamp (Ed.), Risikomanagement in Supply Chains, Berlin, 2007, pp. 179–199.' date_created: 2018-05-03T11:51:53Z date_updated: 2022-01-06T06:57:15Z department: - _id: '193' editor: - first_name: Richard full_name: Vahrenkamp, Richard last_name: Vahrenkamp language: - iso: ger page: 179 - 199 place: Berlin publication: Risikomanagement in Supply Chains publication_status: published status: public title: Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains type: book_chapter user_id: '21811' year: '2007' ... --- _id: '3293' author: - first_name: Thomas full_name: Gries, Thomas id: '186' last_name: Gries citation: ama: 'Gries T. Global Shift – The European Union, the United States, and the Emergence of China. In: Tilly R, Welfens PJJ, Heise M, eds. 50 Years of EU Economic Dynamics. Springer; 2007:25-45.' apa: Gries, T. (2007). Global Shift – The European Union, the United States, and the Emergence of China. In R. Tilly, P. J. J. Welfens, & M. Heise (Eds.), 50 Years of EU Economic Dynamics (pp. 25–45). Springer. bibtex: '@inbook{Gries_2007, title={Global Shift – The European Union, the United States, and the Emergence of China}, booktitle={50 Years of EU Economic Dynamics}, publisher={Springer}, author={Gries, Thomas}, editor={Tilly, Richard and Welfens, Paul J.J. and Heise, MichaelEditors}, year={2007}, pages={25–45} }' chicago: Gries, Thomas. “Global Shift – The European Union, the United States, and the Emergence of China.” In 50 Years of EU Economic Dynamics, edited by Richard Tilly, Paul J.J. Welfens, and Michael Heise, 25–45. Springer, 2007. ieee: T. Gries, “Global Shift – The European Union, the United States, and the Emergence of China,” in 50 Years of EU Economic Dynamics, R. Tilly, P. J. J. Welfens, and M. Heise, Eds. Springer, 2007, pp. 25–45. mla: Gries, Thomas. “Global Shift – The European Union, the United States, and the Emergence of China.” 50 Years of EU Economic Dynamics, edited by Richard Tilly et al., Springer, 2007, pp. 25–45. short: 'T. Gries, in: R. Tilly, P.J.J. Welfens, M. Heise (Eds.), 50 Years of EU Economic Dynamics, Springer, 2007, pp. 25–45.' date_created: 2018-06-22T10:14:33Z date_updated: 2022-01-06T06:59:09Z department: - _id: '19' - _id: '200' - _id: '475' - _id: '202' editor: - first_name: Richard full_name: Tilly, Richard last_name: Tilly - first_name: Paul J.J. full_name: Welfens, Paul J.J. last_name: Welfens - first_name: Michael full_name: Heise, Michael last_name: Heise language: - iso: eng page: 25-45 publication: 50 Years of EU Economic Dynamics publication_identifier: isbn: - 978-3-540-74054-4 publisher: Springer status: public title: Global Shift – The European Union, the United States, and the Emergence of China type: book_chapter user_id: '186' year: '2007' ... --- _id: '3294' author: - first_name: Thomas full_name: Gries, Thomas id: '186' last_name: Gries - first_name: Jinjun full_name: Xue, Jinjun last_name: Xue citation: ama: 'Gries T, Xue J. Educational Disparity and Income Inequality in Urban China. In: The Economic Science. Vol 55, No. 3. ; 2007:101-116.' apa: Gries, T., & Xue, J. (2007). Educational Disparity and Income Inequality in Urban China. In The Economic Science (Vol. 55, No. 3, pp. 101–116). bibtex: '@inbook{Gries_Xue_2007, title={Educational Disparity and Income Inequality in Urban China}, volume={55, No. 3}, booktitle={The Economic Science}, author={Gries, Thomas and Xue, Jinjun}, year={2007}, pages={101–116} }' chicago: Gries, Thomas, and Jinjun Xue. “Educational Disparity and Income Inequality in Urban China.” In The Economic Science, 55, No. 3:101–16, 2007. ieee: T. Gries and J. Xue, “Educational Disparity and Income Inequality in Urban China,” in The Economic Science, vol. 55, No. 3, 2007, pp. 101–116. mla: Gries, Thomas, and Jinjun Xue. “Educational Disparity and Income Inequality in Urban China.” The Economic Science, vol. 55, No. 3, 2007, pp. 101–16. short: 'T. Gries, J. Xue, in: The Economic Science, 2007, pp. 101–116.' date_created: 2018-06-22T10:25:28Z date_updated: 2022-01-06T06:59:09Z department: - _id: '19' - _id: '200' - _id: '475' - _id: '202' language: - iso: eng page: 101 -116 publication: The Economic Science status: public title: Educational Disparity and Income Inequality in Urban China type: book_chapter user_id: '186' volume: 55, No. 3 year: '2007' ... --- _id: '3470' article_number: '733' author: - first_name: Jan full_name: Beran, Jan last_name: Beran - first_name: Yuanhua full_name: Feng, Yuanhua id: '20760' last_name: Feng citation: ama: Beran J, Feng Y. Local Polynomial Estimation with a FARIMA-GARCH Error Process. Bernoulli. 2007;7(5). doi:10.2307/3318539 apa: Beran, J., & Feng, Y. (2007). Local Polynomial Estimation with a FARIMA-GARCH Error Process. Bernoulli, 7(5). https://doi.org/10.2307/3318539 bibtex: '@article{Beran_Feng_2007, title={Local Polynomial Estimation with a FARIMA-GARCH Error Process}, volume={7}, DOI={10.2307/3318539}, number={5733}, journal={Bernoulli}, publisher={JSTOR}, author={Beran, Jan and Feng, Yuanhua}, year={2007} }' chicago: Beran, Jan, and Yuanhua Feng. “Local Polynomial Estimation with a FARIMA-GARCH Error Process.” Bernoulli 7, no. 5 (2007). https://doi.org/10.2307/3318539. ieee: J. Beran and Y. Feng, “Local Polynomial Estimation with a FARIMA-GARCH Error Process,” Bernoulli, vol. 7, no. 5, 2007. mla: Beran, Jan, and Yuanhua Feng. “Local Polynomial Estimation with a FARIMA-GARCH Error Process.” Bernoulli, vol. 7, no. 5, 733, JSTOR, 2007, doi:10.2307/3318539. short: J. Beran, Y. Feng, Bernoulli 7 (2007). date_created: 2018-07-05T14:28:34Z date_updated: 2022-01-06T06:59:18Z department: - _id: '206' doi: 10.2307/3318539 intvolume: ' 7' issue: '5' publication: Bernoulli publication_identifier: issn: - 1350-7265 publication_status: published publisher: JSTOR status: public title: Local Polynomial Estimation with a FARIMA-GARCH Error Process type: journal_article user_id: '10075' volume: 7 year: '2007' ... --- _id: '3481' author: - first_name: Karsten full_name: Klose, Karsten last_name: Klose - first_name: Ralf full_name: Knackstedt, Ralf last_name: Knackstedt - first_name: Daniel full_name: Beverungen, Daniel id: '59677' last_name: Beverungen citation: ama: 'Klose K, Knackstedt R, Beverungen D. Identification of services --- A stakeholder-based approach to SOA development and its application in the area of production planning. In: Proceedings of the 15th European Conference on Information System. St. Gallen, Switzerland; 2007.' apa: Klose, K., Knackstedt, R., & Beverungen, D. (2007). Identification of services --- A stakeholder-based approach to SOA development and its application in the area of production planning. In Proceedings of the 15th European Conference on Information System. St. Gallen, Switzerland. bibtex: '@inproceedings{Klose_Knackstedt_Beverungen_2007, place={St. Gallen, Switzerland}, title={Identification of services --- A stakeholder-based approach to SOA development and its application in the area of production planning}, booktitle={Proceedings of the 15th European Conference on Information System}, author={Klose, Karsten and Knackstedt, Ralf and Beverungen, Daniel}, year={2007} }' chicago: Klose, Karsten, Ralf Knackstedt, and Daniel Beverungen. “Identification of Services --- A Stakeholder-Based Approach to SOA Development and Its Application in the Area of Production Planning.” In Proceedings of the 15th European Conference on Information System. St. Gallen, Switzerland, 2007. ieee: K. Klose, R. Knackstedt, and D. Beverungen, “Identification of services --- A stakeholder-based approach to SOA development and its application in the area of production planning,” in Proceedings of the 15th European Conference on Information System, St. Gallen, Switzerland, 2007. mla: Klose, Karsten, et al. “Identification of Services --- A Stakeholder-Based Approach to SOA Development and Its Application in the Area of Production Planning.” Proceedings of the 15th European Conference on Information System, 2007. short: 'K. Klose, R. Knackstedt, D. Beverungen, in: Proceedings of the 15th European Conference on Information System, St. Gallen, Switzerland, 2007.' conference: location: St. Gallen, Switzerland name: 15th European Conference on Information System date_created: 2018-07-06T10:02:09Z date_updated: 2022-01-06T06:59:18Z department: - _id: '526' extern: '1' place: St. Gallen, Switzerland publication: Proceedings of the 15th European Conference on Information System status: public title: Identification of services --- A stakeholder-based approach to SOA development and its application in the area of production planning type: conference user_id: '21671' year: '2007' ... --- _id: '3508' author: - first_name: Jörg full_name: Becker, Jörg last_name: Becker - first_name: Axel full_name: Winkelmann, Axel last_name: Winkelmann - first_name: Daniel full_name: Beverungen, Daniel id: '59677' last_name: Beverungen - first_name: Christian full_name: Janiesch, Christian last_name: Janiesch citation: ama: Becker J, Winkelmann A, Beverungen D, Janiesch C. Bereitstellung von Artikelstammdaten. HMD --- Praxis der Wirtschaftsinformatik. 2007;(258):45--56. apa: Becker, J., Winkelmann, A., Beverungen, D., & Janiesch, C. (2007). Bereitstellung von Artikelstammdaten. HMD --- Praxis Der Wirtschaftsinformatik, (258), 45--56. bibtex: '@article{Becker_Winkelmann_Beverungen_Janiesch_2007, title={Bereitstellung von Artikelstammdaten}, number={258}, journal={HMD --- Praxis der Wirtschaftsinformatik}, author={Becker, Jörg and Winkelmann, Axel and Beverungen, Daniel and Janiesch, Christian}, year={2007}, pages={45--56} }' chicago: 'Becker, Jörg, Axel Winkelmann, Daniel Beverungen, and Christian Janiesch. “Bereitstellung von Artikelstammdaten.” HMD --- Praxis Der Wirtschaftsinformatik, no. 258 (2007): 45--56.' ieee: J. Becker, A. Winkelmann, D. Beverungen, and C. Janiesch, “Bereitstellung von Artikelstammdaten,” HMD --- Praxis der Wirtschaftsinformatik, no. 258, pp. 45--56, 2007. mla: Becker, Jörg, et al. “Bereitstellung von Artikelstammdaten.” HMD --- Praxis Der Wirtschaftsinformatik, no. 258, 2007, pp. 45--56. short: J. Becker, A. Winkelmann, D. Beverungen, C. Janiesch, HMD --- Praxis Der Wirtschaftsinformatik (2007) 45--56. date_created: 2018-07-06T12:15:30Z date_updated: 2022-01-06T06:59:20Z department: - _id: '526' extern: '1' issue: '258' page: 45--56 publication: HMD --- Praxis der Wirtschaftsinformatik status: public title: Bereitstellung von Artikelstammdaten type: journal_article user_id: '21671' year: '2007' ... --- _id: '3704' abstract: - lang: ger text: "Das Bundesverfassungsgericht hat die aktuelle Erbschaft- und Schenkungsteuer für\r\nverfassungswidrig erklärt. Verantwortlich hierfür sind insbesondere die unterschiedlichen Bewertungen\r\nder einzelnen Vermögenspositionen. In diesem Beitrag wird die steuerliche Unter- oder\r\nÜberbewertung von Anteilen an Kapitalgesellschaften untersucht. Durch Sensitivitätsanalysen wird\r\nillustriert, in welchem Maß ökonomische Rahmenbedingungen die Wertlücke zwischen Steuer- und\r\nMarktwert verändern. Die Ergebnisse zeigen, dass die geltenden steuerlichen Bewertungsvorschriften\r\nin verschiedenen realistischen Szenarien selbst bei ähnlichen Unternehmenstypen zu einer Ungleichbehandlung führen." article_type: original author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller citation: ama: Müller J. Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften. Finanz Betrieb. 2007:415--426. apa: Müller, J. (2007). Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften. Finanz Betrieb, 415--426. bibtex: '@article{Müller_2007, title={Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften}, journal={Finanz Betrieb}, author={Müller, Jens}, year={2007}, pages={415--426} }' chicago: Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.” Finanz Betrieb, 2007, 415--426. ieee: J. Müller, “Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften,” Finanz Betrieb, pp. 415--426, 2007. mla: Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.” Finanz Betrieb, 2007, pp. 415--426. short: J. Müller, Finanz Betrieb (2007) 415--426. date_created: 2018-07-25T09:02:31Z date_updated: 2022-01-06T06:59:30Z department: - _id: '186' - _id: '189' jel: - H2 - M41 keyword: - Anteile Kapitalgesellschaften - Rahmenbedingung - Wertlücke - steuerliche Ungleichbehandlung language: - iso: eng page: 415--426 publication: Finanz Betrieb status: public title: Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften type: journal_article user_id: '48187' year: '2007' ...