--- _id: '50391' author: - first_name: Oliver full_name: Opitz, Oliver last_name: Opitz citation: ama: 'Opitz O. Verrechnungspreise in Speditionskooperationen. In: Betz S, ed. Ausgewählte Probleme des Logistikmanagements. 2nd ed. Dr. Kovac; 2015:11-44.' apa: Opitz, O. (2015). Verrechnungspreise in Speditionskooperationen. In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed., pp. 11–44). Dr. Kovac. bibtex: '@inbook{Opitz_2015, place={Hamburg}, edition={2}, title={Verrechnungspreise in Speditionskooperationen}, booktitle={Ausgewählte Probleme des Logistikmanagements}, publisher={Dr. Kovac}, author={Opitz, Oliver}, editor={Betz, Stefan}, year={2015}, pages={11–44} }' chicago: 'Opitz, Oliver. “Verrechnungspreise in Speditionskooperationen.” In Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 11–44. Hamburg: Dr. Kovac, 2015.' ieee: 'O. Opitz, “Verrechnungspreise in Speditionskooperationen,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 11–44.' mla: Opitz, Oliver. “Verrechnungspreise in Speditionskooperationen.” Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 11–44. short: 'O. Opitz, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements, 2nd ed., Dr. Kovac, Hamburg, 2015, pp. 11–44.' date_created: 2024-01-09T11:23:33Z date_updated: 2024-01-10T09:24:33Z department: - _id: '193' edition: '2' editor: - first_name: Stefan full_name: Betz, Stefan last_name: Betz language: - iso: ger page: 11-44 place: Hamburg publication: Ausgewählte Probleme des Logistikmanagements publication_identifier: isbn: - 978-3-8300-7958-3 publication_status: published publisher: Dr. Kovac status: public title: Verrechnungspreise in Speditionskooperationen type: book_chapter user_id: '21811' year: '2015' ... --- _id: '50401' author: - first_name: Christian full_name: Faupel, Christian last_name: Faupel citation: ama: 'Faupel C. Verrechnungspreise in Speditionskooperationen. In: Betz S, ed. Ausgewählte Probleme des Logistikmanagements. 2nd ed. Dr. Kovac; 2015:11-44.' apa: Faupel, C. (2015). Verrechnungspreise in Speditionskooperationen. In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed., pp. 11–44). Dr. Kovac. bibtex: '@inbook{Faupel_2015, place={Hamburg}, edition={2}, title={Verrechnungspreise in Speditionskooperationen}, booktitle={Ausgewählte Probleme des Logistikmanagements}, publisher={Dr. Kovac}, author={Faupel, Christian}, editor={Betz, Stefan}, year={2015}, pages={11–44} }' chicago: 'Faupel, Christian. “Verrechnungspreise in Speditionskooperationen.” In Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 11–44. Hamburg: Dr. Kovac, 2015.' ieee: 'C. Faupel, “Verrechnungspreise in Speditionskooperationen,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 11–44.' mla: Faupel, Christian. “Verrechnungspreise in Speditionskooperationen.” Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 11–44. short: 'C. Faupel, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements, 2nd ed., Dr. Kovac, Hamburg, 2015, pp. 11–44.' date_created: 2024-01-09T12:43:39Z date_updated: 2024-01-10T09:29:00Z department: - _id: '193' edition: '2' editor: - first_name: Stefan full_name: Betz, Stefan last_name: Betz language: - iso: ger page: 11-44 place: Hamburg publication: Ausgewählte Probleme des Logistikmanagements publication_identifier: isbn: - 978-3-8300-7958-3 publication_status: published publisher: Dr. Kovac status: public title: Verrechnungspreise in Speditionskooperationen type: book_chapter user_id: '21811' year: '2015' ... --- _id: '45733' author: - first_name: A. full_name: Eggert, A. last_name: Eggert - first_name: Lena full_name: Steinhoff, Lena id: '4336' last_name: Steinhoff - first_name: I. full_name: Garnefeld, I. last_name: Garnefeld citation: ama: Eggert A, Steinhoff L, Garnefeld I. Managing the Bright and Dark Sides of Status Endowment in Hierarchical Loyalty Programs. Journal of Service Research. 2015;18(2):210-228. doi:10.1177/1094670514566797 apa: Eggert, A., Steinhoff, L., & Garnefeld, I. (2015). Managing the Bright and Dark Sides of Status Endowment in Hierarchical Loyalty Programs. Journal of Service Research, 18(2), 210–228. https://doi.org/10.1177/1094670514566797 bibtex: '@article{Eggert_Steinhoff_Garnefeld_2015, title={Managing the Bright and Dark Sides of Status Endowment in Hierarchical Loyalty Programs}, volume={18}, DOI={10.1177/1094670514566797}, number={2}, journal={Journal of Service Research}, author={Eggert, A. and Steinhoff, Lena and Garnefeld, I.}, year={2015}, pages={210–228} }' chicago: 'Eggert, A., Lena Steinhoff, and I. Garnefeld. “Managing the Bright and Dark Sides of Status Endowment in Hierarchical Loyalty Programs.” Journal of Service Research 18, no. 2 (2015): 210–28. https://doi.org/10.1177/1094670514566797.' ieee: 'A. Eggert, L. Steinhoff, and I. Garnefeld, “Managing the Bright and Dark Sides of Status Endowment in Hierarchical Loyalty Programs,” Journal of Service Research, vol. 18, no. 2, pp. 210–228, 2015, doi: 10.1177/1094670514566797.' mla: Eggert, A., et al. “Managing the Bright and Dark Sides of Status Endowment in Hierarchical Loyalty Programs.” Journal of Service Research, vol. 18, no. 2, 2015, pp. 210–28, doi:10.1177/1094670514566797. short: A. Eggert, L. Steinhoff, I. Garnefeld, Journal of Service Research 18 (2015) 210–228. date_created: 2023-06-22T16:46:15Z date_updated: 2024-01-15T15:19:59Z department: - _id: '733' doi: 10.1177/1094670514566797 intvolume: ' 18' issue: '2' language: - iso: eng page: 210-228 publication: Journal of Service Research publication_status: published status: public title: Managing the Bright and Dark Sides of Status Endowment in Hierarchical Loyalty Programs type: journal_article user_id: '68445' volume: 18 year: '2015' ... --- _id: '13869' author: - first_name: Marc full_name: Beutner, Marc id: '21118' last_name: Beutner - first_name: Jennifer Nicole full_name: Schneider, Jennifer Nicole id: '49590' last_name: Schneider citation: ama: 'Beutner M, Schneider JN. Open Educational Resources in der aktuellen Bildungslandschaft: Motivation zur Teilung und Nutzung. Kölner Zeitschrift für Wirtschaft und Pädagogik. Published online 2015:3-32.' apa: 'Beutner, M., & Schneider, J. N. (2015). Open Educational Resources in der aktuellen Bildungslandschaft: Motivation zur Teilung und Nutzung. Kölner Zeitschrift für Wirtschaft und Pädagogik, 3–32.' bibtex: '@article{Beutner_Schneider_2015, title={Open Educational Resources in der aktuellen Bildungslandschaft: Motivation zur Teilung und Nutzung}, journal={Kölner Zeitschrift für Wirtschaft und Pädagogik}, author={Beutner, Marc and Schneider, Jennifer Nicole}, year={2015}, pages={3–32} }' chicago: 'Beutner, Marc, and Jennifer Nicole Schneider. “Open Educational Resources in der aktuellen Bildungslandschaft: Motivation zur Teilung und Nutzung.” Kölner Zeitschrift für Wirtschaft und Pädagogik, 2015, 3–32.' ieee: 'M. Beutner and J. N. Schneider, “Open Educational Resources in der aktuellen Bildungslandschaft: Motivation zur Teilung und Nutzung,” Kölner Zeitschrift für Wirtschaft und Pädagogik, pp. 3–32, 2015.' mla: 'Beutner, Marc, and Jennifer Nicole Schneider. “Open Educational Resources in der aktuellen Bildungslandschaft: Motivation zur Teilung und Nutzung.” Kölner Zeitschrift für Wirtschaft und Pädagogik, 2015, pp. 3–32.' short: M. Beutner, J.N. Schneider, Kölner Zeitschrift für Wirtschaft und Pädagogik (2015) 3–32. date_created: 2019-10-15T13:54:09Z date_updated: 2024-02-19T09:46:44Z department: - _id: '210' language: - iso: ger page: 3 - 32 publication: Kölner Zeitschrift für Wirtschaft und Pädagogik status: public title: 'Open Educational Resources in der aktuellen Bildungslandschaft: Motivation zur Teilung und Nutzung' type: journal_article user_id: '14931' year: '2015' ... --- _id: '48234' author: - first_name: Jennifer Nicole full_name: Schneider, Jennifer Nicole id: '49590' last_name: Schneider citation: ama: Schneider JN. EU-StORe- Creating European Standards for Open Education and Open Learning Resources.; 2015. apa: Schneider, J. N. (2015). EU-StORe- Creating European Standards for Open Education and Open Learning Resources. bibtex: '@book{Schneider_2015, place={Sibiu, Romania}, title={EU-StORe- Creating European Standards for Open Education and Open Learning Resources}, author={Schneider, Jennifer Nicole}, year={2015} }' chicago: Schneider, Jennifer Nicole. EU-StORe- Creating European Standards for Open Education and Open Learning Resources. Sibiu, Romania, 2015. ieee: J. N. Schneider, EU-StORe- Creating European Standards for Open Education and Open Learning Resources. Sibiu, Romania, 2015. mla: Schneider, Jennifer Nicole. EU-StORe- Creating European Standards for Open Education and Open Learning Resources. 2015. short: J.N. Schneider, EU-StORe- Creating European Standards for Open Education and Open Learning Resources, Sibiu, Romania, 2015. date_created: 2023-10-18T06:48:05Z date_updated: 2024-02-19T09:47:33Z department: - _id: '210' language: - iso: eng place: Sibiu, Romania project: - _id: '721' name: 'EU-StORe: EU-StORe' status: public title: EU-StORe- Creating European Standards for Open Education and Open Learning Resources type: misc user_id: '14931' year: '2015' ... --- _id: '48237' author: - first_name: Jennifer Nicole full_name: Schneider, Jennifer Nicole id: '49590' last_name: Schneider citation: ama: Schneider JN. Research on Didactical Material and Open Learning Resources.; 2015. apa: Schneider, J. N. (2015). Research on didactical material and open learning resources. bibtex: '@book{Schneider_2015, place={Sibiu, Romania}, title={Research on didactical material and open learning resources}, author={Schneider, Jennifer Nicole}, year={2015} }' chicago: Schneider, Jennifer Nicole. Research on Didactical Material and Open Learning Resources. Sibiu, Romania, 2015. ieee: J. N. Schneider, Research on didactical material and open learning resources. Sibiu, Romania, 2015. mla: Schneider, Jennifer Nicole. Research on Didactical Material and Open Learning Resources. 2015. short: J.N. Schneider, Research on Didactical Material and Open Learning Resources, Sibiu, Romania, 2015. date_created: 2023-10-18T07:05:06Z date_updated: 2024-02-19T09:48:24Z department: - _id: '210' language: - iso: eng place: Sibiu, Romania project: - _id: '721' name: 'EU-StORe: EU-StORe' status: public title: Research on didactical material and open learning resources type: misc user_id: '14931' year: '2015' ... --- _id: '48239' author: - first_name: Jennifer Nicole full_name: Schneider, Jennifer Nicole id: '49590' last_name: Schneider citation: ama: Schneider JN. Training Courses and Implementation.; 2015. apa: Schneider, J. N. (2015). Training Courses and Implementation. bibtex: '@book{Schneider_2015, place={Granada, Spain}, title={Training Courses and Implementation}, author={Schneider, Jennifer Nicole}, year={2015} }' chicago: Schneider, Jennifer Nicole. Training Courses and Implementation. Granada, Spain, 2015. ieee: J. N. Schneider, Training Courses and Implementation. Granada, Spain, 2015. mla: Schneider, Jennifer Nicole. Training Courses and Implementation. 2015. short: J.N. Schneider, Training Courses and Implementation, Granada, Spain, 2015. date_created: 2023-10-18T07:22:18Z date_updated: 2024-02-19T09:47:12Z department: - _id: '210' language: - iso: eng place: Granada, Spain status: public title: Training Courses and Implementation type: misc user_id: '14931' year: '2015' ... --- _id: '48238' author: - first_name: Jennifer Nicole full_name: Schneider, Jennifer Nicole id: '49590' last_name: Schneider citation: ama: Schneider JN. The EU-StORe-Survey.; 2015. apa: Schneider, J. N. (2015). The EU-StORe-Survey. bibtex: '@book{Schneider_2015, place={Valletta, Malta}, title={The EU-StORe-Survey}, author={Schneider, Jennifer Nicole}, year={2015} }' chicago: Schneider, Jennifer Nicole. The EU-StORe-Survey. Valletta, Malta, 2015. ieee: J. N. Schneider, The EU-StORe-Survey. Valletta, Malta, 2015. mla: Schneider, Jennifer Nicole. The EU-StORe-Survey. 2015. short: J.N. Schneider, The EU-StORe-Survey, Valletta, Malta, 2015. date_created: 2023-10-18T07:11:03Z date_updated: 2024-02-19T09:48:44Z department: - _id: '210' language: - iso: eng place: Valletta, Malta project: - _id: '721' name: 'EU-StORe: EU-StORe' status: public title: The EU-StORe-Survey type: misc user_id: '14931' year: '2015' ... --- _id: '48235' author: - first_name: Jennifer Nicole full_name: Schneider, Jennifer Nicole id: '49590' last_name: Schneider citation: ama: Schneider JN. Evaluation of the First Prototype Version of AGnovel.; 2015. apa: Schneider, J. N. (2015). Evaluation of the first Prototype version of AGnovel. bibtex: '@book{Schneider_2015, place={Granada, Spain}, title={Evaluation of the first Prototype version of AGnovel}, author={Schneider, Jennifer Nicole}, year={2015} }' chicago: Schneider, Jennifer Nicole. Evaluation of the First Prototype Version of AGnovel. Granada, Spain, 2015. ieee: J. N. Schneider, Evaluation of the first Prototype version of AGnovel. Granada, Spain, 2015. mla: Schneider, Jennifer Nicole. Evaluation of the First Prototype Version of AGnovel. 2015. short: J.N. Schneider, Evaluation of the First Prototype Version of AGnovel, Granada, Spain, 2015. date_created: 2023-10-18T06:56:57Z date_updated: 2024-02-19T09:49:06Z department: - _id: '210' language: - iso: eng place: Granada, Spain status: public title: Evaluation of the first Prototype version of AGnovel type: misc user_id: '14931' year: '2015' ... --- _id: '48236' author: - first_name: Jennifer Nicole full_name: Schneider, Jennifer Nicole id: '49590' last_name: Schneider citation: ama: Schneider JN. Evaluation.; 2015. apa: Schneider, J. N. (2015). Evaluation. bibtex: '@book{Schneider_2015, place={Granada, Spain }, title={Evaluation}, author={Schneider, Jennifer Nicole}, year={2015} }' chicago: Schneider, Jennifer Nicole. Evaluation. Granada, Spain , 2015. ieee: J. N. Schneider, Evaluation. Granada, Spain , 2015. mla: Schneider, Jennifer Nicole. Evaluation. 2015. short: J.N. Schneider, Evaluation, Granada, Spain , 2015. date_created: 2023-10-18T06:59:47Z date_updated: 2024-02-19T09:49:27Z department: - _id: '210' language: - iso: eng place: 'Granada, Spain ' status: public title: Evaluation type: misc user_id: '14931' year: '2015' ... --- _id: '4423' abstract: - lang: eng text: 'This research aims to develop and validate an instrument for the assessment of attitudes towards two particular objects: the Higher Education Institution (HEI) and the process of studying. Investigating attitudes towards studying at a HEI in a comprehensive way addresses an important research gap. It connects students'' perception of the institution with teaching and learning. To validate the Assessment of Students'' Attitudes towards Studying (ASAtS) Questionnaire, data was gathered at three different universities in Switzerland (820 students), Sweden (167) and Germany (133). Overall, the results show the internal consistency of the ASAtS. Its nomological validity is also supported by correlations with other constructs, such as intrinsic motivation and study performance. The ASAtS contributes to the theory on students learning by broadening the scope of research beyond learning in a narrow sense. From a practical point of view, it provides a tool for HE management to monitor students'' perception of their HEI.' author: - first_name: Taiga full_name: Brahm, Taiga last_name: Brahm - first_name: Tobias full_name: Jenert, Tobias id: '71994' last_name: Jenert orcid: ' https://orcid.org/0000-0001-9262-5646' citation: ama: 'Brahm T, Jenert T. On the assessment of attitudes towards studying—development and validation of a questionnaire. Learning and individual differences : journal of psychology and education. 2015;43:233-242.' apa: 'Brahm, T., & Jenert, T. (2015). On the assessment of attitudes towards studying—development and validation of a questionnaire. Learning and Individual Differences : Journal of Psychology and Education, 43, 233–242.' bibtex: '@article{Brahm_Jenert_2015, title={On the assessment of attitudes towards studying—development and validation of a questionnaire}, volume={43}, journal={Learning and individual differences : journal of psychology and education}, publisher={Elsevier}, author={Brahm, Taiga and Jenert, Tobias}, year={2015}, pages={233–242} }' chicago: 'Brahm, Taiga, and Tobias Jenert. “On the Assessment of Attitudes towards Studying—Development and Validation of a Questionnaire.” Learning and Individual Differences : Journal of Psychology and Education 43 (2015): 233–42.' ieee: 'T. Brahm and T. Jenert, “On the assessment of attitudes towards studying—development and validation of a questionnaire,” Learning and individual differences : journal of psychology and education, vol. 43, pp. 233–242, 2015.' mla: 'Brahm, Taiga, and Tobias Jenert. “On the Assessment of Attitudes towards Studying—Development and Validation of a Questionnaire.” Learning and Individual Differences : Journal of Psychology and Education, vol. 43, Elsevier, 2015, pp. 233–42.' short: 'T. Brahm, T. Jenert, Learning and Individual Differences : Journal of Psychology and Education 43 (2015) 233–242.' date_created: 2018-09-18T09:07:26Z date_updated: 2024-03-21T14:43:34Z department: - _id: '208' - _id: '282' extern: '1' intvolume: ' 43' keyword: - Attitude - Student learning - Higher Education Institution - university - student experience language: - iso: eng page: 233 - 242 publication: 'Learning and individual differences : journal of psychology and education' publication_identifier: issn: - 1041-6080 publisher: Elsevier quality_controlled: '1' status: public title: On the assessment of attitudes towards studying—development and validation of a questionnaire type: journal_article user_id: '71994' volume: 43 year: '2015' ... --- _id: '2254' abstract: - lang: ger text: Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Unternehmensgruppe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300% der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland. - lang: eng text: The (re-)introduction of a wealth tax has become a focal point of interest as a result of last years’ political discussions. We analyze the impact of implementing currently discussed wealth tax concepts on the overall tax burden and companies’ equity. Simulating a tax assessment based on real annual financial statement data from German listed firms in a multi-period setting, we quantify the expected equity erosion as well as the increase in tax burden of these companies that is induced by wealth taxation at the corporate and shareholder level. Special attention is given to companies whose current yield is very low and thus have to take additional loans or liquidate assets to settle their wealth tax bill. Our findings indicate that about half of the companies suffer at least in one year from wealth tax-induced asset erosion within the six-year period under review. In contrast to the usually postulated moderate effects of a wealth tax on firms, our results indicate that the additional burden arising from wealth taxation can range from nearly 100% to 300% of the profit tax burden, highlighting the magnitude of the risk from wealth taxation for Germany as a location for business. alternative_title: - Wealth Tax and its Implications for Germany as a Location for Business - An Economic Analysis author: - first_name: Thomas full_name: Hoppe, Thomas id: '22671' last_name: Hoppe - first_name: Ralf full_name: Maiterth, Ralf last_name: Maiterth - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Hoppe T, Maiterth R, Sureth-Sloane C. Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse.; 2015. doi:10.2139/ssrn.2548398 apa: Hoppe, T., Maiterth, R., & Sureth-Sloane, C. (2015). Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. https://doi.org/10.2139/ssrn.2548398 bibtex: '@book{Hoppe_Maiterth_Sureth-Sloane_2015, title={Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse}, DOI={10.2139/ssrn.2548398}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2015} }' chicago: Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015. https://doi.org/10.2139/ssrn.2548398. ieee: T. Hoppe, R. Maiterth, and C. Sureth-Sloane, Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015. mla: Hoppe, Thomas, et al. Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015, doi:10.2139/ssrn.2548398. short: T. Hoppe, R. Maiterth, C. Sureth-Sloane, Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015. date_created: 2018-04-06T07:51:21Z date_updated: 2024-04-08T11:31:28Z ddc: - '330' department: - _id: '187' - _id: '635' doi: 10.2139/ssrn.2548398 file: - access_level: closed content_type: application/pdf creator: hoppet date_created: 2018-04-06T07:53:46Z date_updated: 2018-04-06T07:53:46Z file_id: '2255' file_name: Hoppe Maiterth Sureth-Sloane 2015.pdf file_size: 1077359 relation: main_file success: 1 file_date_updated: 2018-04-06T07:53:46Z has_accepted_license: '1' jel: - H21 - H24 - H25 - C54 keyword: - Steuerbelastung - Substanzbesteuerung - ungleiche Vermögensverteilung - Veranlagungssimulation - Vermögensteuer language: - iso: ger main_file_link: - open_access: '1' url: https://ssrn.com/abstract=2548398 oa: '1' page: '45' publication_identifier: issn: - 1556-5068 status: public title: Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse type: working_paper user_id: '530' year: '2015' ... --- _id: '53836' author: - first_name: David full_name: Bartlitz, David id: '104560' last_name: Bartlitz orcid: '0000-0003-2967-8299 ' citation: ama: Bartlitz D. Die Rückforderung unzulässiger Bearbeitungsentgelte im Spannungsfeld von Rechtsfrieden und Verbraucherschutz. Zeitschrift für Bank- und Kapitalmarktrecht (BKR). 2015;(1):1-8. apa: Bartlitz, D. (2015). Die Rückforderung unzulässiger Bearbeitungsentgelte im Spannungsfeld von Rechtsfrieden und Verbraucherschutz. Zeitschrift für Bank- und Kapitalmarktrecht (BKR), 1, 1–8. bibtex: '@article{Bartlitz_2015, title={Die Rückforderung unzulässiger Bearbeitungsentgelte im Spannungsfeld von Rechtsfrieden und Verbraucherschutz}, number={1}, journal={Zeitschrift für Bank- und Kapitalmarktrecht (BKR)}, author={Bartlitz, David}, year={2015}, pages={1–8} }' chicago: 'Bartlitz, David. “Die Rückforderung unzulässiger Bearbeitungsentgelte im Spannungsfeld von Rechtsfrieden und Verbraucherschutz.” Zeitschrift für Bank- und Kapitalmarktrecht (BKR), no. 1 (2015): 1–8.' ieee: D. Bartlitz, “Die Rückforderung unzulässiger Bearbeitungsentgelte im Spannungsfeld von Rechtsfrieden und Verbraucherschutz,” Zeitschrift für Bank- und Kapitalmarktrecht (BKR), no. 1, pp. 1–8, 2015. mla: Bartlitz, David. “Die Rückforderung unzulässiger Bearbeitungsentgelte im Spannungsfeld von Rechtsfrieden und Verbraucherschutz.” Zeitschrift für Bank- und Kapitalmarktrecht (BKR), no. 1, 2015, pp. 1–8. short: D. Bartlitz, Zeitschrift für Bank- und Kapitalmarktrecht (BKR) (2015) 1–8. date_created: 2024-05-02T15:47:01Z date_updated: 2024-05-02T15:47:34Z department: - _id: '845' extern: '1' issue: '1' language: - iso: ger page: 1-8 publication: Zeitschrift für Bank- und Kapitalmarktrecht (BKR) publication_status: published status: public title: Die Rückforderung unzulässiger Bearbeitungsentgelte im Spannungsfeld von Rechtsfrieden und Verbraucherschutz type: journal_article user_id: '95606' year: '2015' ... --- _id: '54202' author: - first_name: David full_name: Bartlitz, David id: '104560' last_name: Bartlitz orcid: '0000-0003-2967-8299 ' citation: ama: Bartlitz D. Wirksamkeit von Bearbeitungsentgelten in Darlehensverträgen mit Unternehmern. Anmerkung zu LG Kleve, Urt. v. 18.08.2015 - 4 O 13/15. Entscheidungen zum Wirtschaftsrecht (EWiR). 2015;(22):691-692. apa: Bartlitz, D. (2015). Wirksamkeit von Bearbeitungsentgelten in Darlehensverträgen mit Unternehmern. Anmerkung zu LG Kleve, Urt. v. 18.08.2015 - 4 O 13/15. Entscheidungen zum Wirtschaftsrecht (EWiR), 22, 691–692. bibtex: '@article{Bartlitz_2015, title={Wirksamkeit von Bearbeitungsentgelten in Darlehensverträgen mit Unternehmern. Anmerkung zu LG Kleve, Urt. v. 18.08.2015 - 4 O 13/15}, number={22}, journal={Entscheidungen zum Wirtschaftsrecht (EWiR)}, author={Bartlitz, David}, year={2015}, pages={691–692} }' chicago: 'Bartlitz, David. “Wirksamkeit von Bearbeitungsentgelten in Darlehensverträgen mit Unternehmern. Anmerkung zu LG Kleve, Urt. v. 18.08.2015 - 4 O 13/15.” Entscheidungen zum Wirtschaftsrecht (EWiR), no. 22 (2015): 691–92.' ieee: D. Bartlitz, “Wirksamkeit von Bearbeitungsentgelten in Darlehensverträgen mit Unternehmern. Anmerkung zu LG Kleve, Urt. v. 18.08.2015 - 4 O 13/15,” Entscheidungen zum Wirtschaftsrecht (EWiR), no. 22, pp. 691–692, 2015. mla: Bartlitz, David. “Wirksamkeit von Bearbeitungsentgelten in Darlehensverträgen mit Unternehmern. Anmerkung zu LG Kleve, Urt. v. 18.08.2015 - 4 O 13/15.” Entscheidungen zum Wirtschaftsrecht (EWiR), no. 22, 2015, pp. 691–92. short: D. Bartlitz, Entscheidungen zum Wirtschaftsrecht (EWiR) (2015) 691–692. date_created: 2024-05-11T13:56:39Z date_updated: 2024-05-11T13:56:54Z department: - _id: '845' extern: '1' issue: '22' language: - iso: ger page: 691-692 publication: Entscheidungen zum Wirtschaftsrecht (EWiR) publication_status: published status: public title: Wirksamkeit von Bearbeitungsentgelten in Darlehensverträgen mit Unternehmern. Anmerkung zu LG Kleve, Urt. v. 18.08.2015 - 4 O 13/15 type: journal_article user_id: '95606' year: '2015' ... --- _id: '49478' author: - first_name: Simon Thanh-Nam full_name: Trang, Simon Thanh-Nam id: '98948' last_name: Trang orcid: 0000-0002-4784-4038 - first_name: S. full_name: Zander, S. last_name: Zander - first_name: L. M. full_name: Kolbe, L. M. last_name: Kolbe citation: ama: 'Trang ST-N, Zander S, Kolbe LM. The Contingent Role of Centrality in IT Network Governance: An Empirical Examination. Pacific Asian Journal of the Association for Information Systems. 2015;7(1):31–48.' apa: 'Trang, S. T.-N., Zander, S., & Kolbe, L. M. (2015). The Contingent Role of Centrality in IT Network Governance: An Empirical Examination. Pacific Asian Journal of the Association for Information Systems, 7(1), 31–48.' bibtex: '@article{Trang_Zander_Kolbe_2015, title={The Contingent Role of Centrality in IT Network Governance: An Empirical Examination}, volume={7}, number={1}, journal={Pacific Asian Journal of the Association for Information Systems}, author={Trang, Simon Thanh-Nam and Zander, S. and Kolbe, L. M.}, year={2015}, pages={31–48} }' chicago: 'Trang, Simon Thanh-Nam, S. Zander, and L. M. Kolbe. “The Contingent Role of Centrality in IT Network Governance: An Empirical Examination.” Pacific Asian Journal of the Association for Information Systems 7, no. 1 (2015): 31–48.' ieee: 'S. T.-N. Trang, S. Zander, and L. M. Kolbe, “The Contingent Role of Centrality in IT Network Governance: An Empirical Examination,” Pacific Asian Journal of the Association for Information Systems, vol. 7, no. 1, pp. 31–48, 2015.' mla: 'Trang, Simon Thanh-Nam, et al. “The Contingent Role of Centrality in IT Network Governance: An Empirical Examination.” Pacific Asian Journal of the Association for Information Systems, vol. 7, no. 1, 2015, pp. 31–48.' short: S.T.-N. Trang, S. Zander, L.M. Kolbe, Pacific Asian Journal of the Association for Information Systems 7 (2015) 31–48. date_created: 2023-12-04T13:41:49Z date_updated: 2024-06-04T09:48:23Z department: - _id: '792' intvolume: ' 7' issue: '1' language: - iso: eng page: 31–48 publication: Pacific Asian Journal of the Association for Information Systems status: public title: 'The Contingent Role of Centrality in IT Network Governance: An Empirical Examination' type: journal_article user_id: '98948' volume: 7 year: '2015' ... --- _id: '4747' author: - first_name: Regina full_name: Ortmann, Regina id: '10020' last_name: Ortmann citation: ama: Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. Die Betriebswirtschaft. 2015;75(3):161-177. apa: Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. Die Betriebswirtschaft, 75(3), 161–177. bibtex: '@article{Ortmann_2015, title={Uncertainty in Weighting Formulary Apportionment Factors}, volume={75}, number={3}, journal={Die Betriebswirtschaft}, author={Ortmann, Regina}, year={2015}, pages={161–177} }' chicago: 'Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors.” Die Betriebswirtschaft 75, no. 3 (2015): 161–77.' ieee: R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors,” Die Betriebswirtschaft, vol. 75, no. 3, pp. 161–177, 2015. mla: Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors.” Die Betriebswirtschaft, vol. 75, no. 3, 2015, pp. 161–77. short: R. Ortmann, Die Betriebswirtschaft 75 (2015) 161–177. date_created: 2018-10-15T11:03:50Z date_updated: 2023-01-31T13:00:02Z department: - _id: '590' intvolume: ' 75' issue: '3' language: - iso: eng page: 161-177 publication: Die Betriebswirtschaft status: public title: Uncertainty in Weighting Formulary Apportionment Factors type: journal_article user_id: '21222' volume: 75 year: '2015' ... --- _id: '46057' author: - first_name: Regina full_name: Ortmann, Regina last_name: Ortmann citation: ama: Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups? Die Betriebswirtschaft. 2015;75(3):161-177. apa: Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups? Die Betriebswirtschaft, 75(3), 161–177. bibtex: '@article{Ortmann_2015, title={Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?}, volume={75}, number={3}, journal={Die Betriebswirtschaft}, author={Ortmann, Regina}, year={2015}, pages={161–177} }' chicago: 'Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?” Die Betriebswirtschaft 75, no. 3 (2015): 161–77.' ieee: R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,” Die Betriebswirtschaft, vol. 75, no. 3, pp. 161–177, 2015. mla: Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?” Die Betriebswirtschaft, vol. 75, no. 3, 2015, pp. 161–77. short: R. Ortmann, Die Betriebswirtschaft 75 (2015) 161–177. date_created: 2023-07-13T13:37:26Z date_updated: 2023-07-13T13:37:30Z department: - _id: '187' intvolume: ' 75' issue: '3' language: - iso: eng page: 161-177 publication: Die Betriebswirtschaft quality_controlled: '1' status: public title: Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups? type: journal_article user_id: '68544' volume: 75 year: '2015' ... --- _id: '46058' author: - first_name: Markus full_name: Diller, Markus last_name: Diller - first_name: Markus full_name: Grottke, Markus last_name: Grottke - first_name: Johannes full_name: Lorenz, Johannes last_name: Lorenz citation: ama: 'Diller M, Grottke M, Lorenz J. Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge. Wirtschaftswissenschaftliches Studium (WiSt). 2015;44(11):606-641.' apa: 'Diller, M., Grottke, M., & Lorenz, J. (2015). Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge. Wirtschaftswissenschaftliches Studium (WiSt), 44(11), 606–641.' bibtex: '@article{Diller_Grottke_Lorenz_2015, title={Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge}, volume={44}, number={11}, journal={Wirtschaftswissenschaftliches Studium (WiSt)}, author={Diller, Markus and Grottke, Markus and Lorenz, Johannes}, year={2015}, pages={606–641} }' chicago: 'Diller, Markus, Markus Grottke, and Johannes Lorenz. “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge.” Wirtschaftswissenschaftliches Studium (WiSt) 44, no. 11 (2015): 606–41.' ieee: 'M. Diller, M. Grottke, and J. Lorenz, “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge,” Wirtschaftswissenschaftliches Studium (WiSt), vol. 44, no. 11, pp. 606–641, 2015.' mla: 'Diller, Markus, et al. “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge.” Wirtschaftswissenschaftliches Studium (WiSt), vol. 44, no. 11, 2015, pp. 606–41.' short: M. Diller, M. Grottke, J. Lorenz, Wirtschaftswissenschaftliches Studium (WiSt) 44 (2015) 606–641. date_created: 2023-07-13T13:39:32Z date_updated: 2023-07-13T13:54:56Z department: - _id: '187' intvolume: ' 44' issue: '11' language: - iso: ger page: 606-641 publication: Wirtschaftswissenschaftliches Studium (WiSt) status: public title: 'Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge' type: journal_article user_id: '68544' volume: 44 year: '2015' ... --- _id: '46056' author: - first_name: Markus full_name: Diller, Markus last_name: Diller - first_name: Johannes full_name: Lorenz, Johannes last_name: Lorenz citation: ama: Diller M, Lorenz J. Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income. FinanzArchiv / Public Finance Analysis. 2015;71(4):506-530. apa: Diller, M., & Lorenz, J. (2015). Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income. FinanzArchiv / Public Finance Analysis, 71(4), 506–530. bibtex: '@article{Diller_Lorenz_2015, title={Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income}, volume={71}, number={4}, journal={FinanzArchiv / Public Finance Analysis}, author={Diller, Markus and Lorenz, Johannes}, year={2015}, pages={506–530} }' chicago: 'Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income.” FinanzArchiv / Public Finance Analysis 71, no. 4 (2015): 506–30.' ieee: M. Diller and J. Lorenz, “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income,” FinanzArchiv / Public Finance Analysis, vol. 71, no. 4, pp. 506–530, 2015. mla: Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income.” FinanzArchiv / Public Finance Analysis, vol. 71, no. 4, 2015, pp. 506–30. short: M. Diller, J. Lorenz, FinanzArchiv / Public Finance Analysis 71 (2015) 506–530. date_created: 2023-07-13T13:31:51Z date_updated: 2023-07-13T13:31:56Z department: - _id: '187' intvolume: ' 71' issue: '4' language: - iso: eng page: 506-530 publication: FinanzArchiv / Public Finance Analysis quality_controlled: '1' status: public title: Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income type: journal_article user_id: '68544' volume: 71 year: '2015' ... --- _id: '2957' author: - first_name: Hendrik full_name: Schmitz, Hendrik id: '48879' last_name: Schmitz - first_name: Matthias full_name: Westphal, Matthias id: '64661' last_name: Westphal citation: ama: Schmitz H, Westphal M. Short-and medium-term effects of informal care provision on female caregivers’ health. Journal of Health Economics. 2015;42:174-185. doi:10.1016/j.jhealeco.2015.03.002 apa: Schmitz, H., & Westphal, M. (2015). Short-and medium-term effects of informal care provision on female caregivers’ health. Journal of Health Economics, 42, 174–185. https://doi.org/10.1016/j.jhealeco.2015.03.002 bibtex: '@article{Schmitz_Westphal_2015, title={Short-and medium-term effects of informal care provision on female caregivers’ health}, volume={42}, DOI={10.1016/j.jhealeco.2015.03.002}, journal={Journal of Health Economics}, author={Schmitz, Hendrik and Westphal, Matthias}, year={2015}, pages={174–185} }' chicago: 'Schmitz, Hendrik, and Matthias Westphal. “Short-and Medium-Term Effects of Informal Care Provision on Female Caregivers’ Health.” Journal of Health Economics 42 (2015): 174–85. https://doi.org/10.1016/j.jhealeco.2015.03.002.' ieee: 'H. Schmitz and M. Westphal, “Short-and medium-term effects of informal care provision on female caregivers’ health,” Journal of Health Economics, vol. 42, pp. 174–185, 2015, doi: 10.1016/j.jhealeco.2015.03.002.' mla: Schmitz, Hendrik, and Matthias Westphal. “Short-and Medium-Term Effects of Informal Care Provision on Female Caregivers’ Health.” Journal of Health Economics, vol. 42, 2015, pp. 174–85, doi:10.1016/j.jhealeco.2015.03.002. short: H. Schmitz, M. Westphal, Journal of Health Economics 42 (2015) 174–185. date_created: 2018-05-29T13:02:22Z date_updated: 2023-08-18T09:21:40Z department: - _id: '281' - _id: '475' doi: 10.1016/j.jhealeco.2015.03.002 intvolume: ' 42' language: - iso: eng page: 174-185 publication: Journal of Health Economics publication_status: published status: public title: Short-and medium-term effects of informal care provision on female caregivers’ health type: journal_article user_id: '53779' volume: 42 year: '2015' ...