@article{49325, author = {{Jacke, Christoph}}, journal = {{Die Aufhebung}}, title = {{{So Far...From Now On # 5. Kolumne.}}}, year = {{2017}}, } @inproceedings{50204, author = {{Hohmann, Sascha}}, booktitle = {{PhyDid B}}, editor = {{Grötzebauch, Helmuth}}, issn = {{2191-379X}}, location = {{Dresden}}, number = {{2017}}, pages = {{19--22}}, title = {{{Eine Masse-Radius-Beziehung Weißer und Brauner Zwerge - Ein einfaches Modell}}}, year = {{2017}}, } @article{4703, abstract = {{Investments with exit flexibility require decisions regarding both the investment and holding period. Because selling an investment often leads to taxable capital gains, which crucially depend on the duration of an investment, we investigate the impact of capital gains taxation on exit timing under different tax systems. We observed that capital gains taxation delays exit decisions but loses its decision relevance for very long holdings. Often the optimal exit time, which indicates the maximal present value of future cashflows, cannot be determined analytically. However, we identify the breakeven exit time that guarantees present values exceeding those of an immediate sale. While, after-taxes, an immediate sale is often optimal, long holding periods might also be attractive for investors depending on the degree of income and corporate tax integration. A classic corporate tax system often indicates holdings over more than 100 periods. By contrast, a shareholder relief system indicates the earliest breakeven exit time and thus the highest level of exit timing flexibility. Surprisingly, high retention rates are likely to accelerate sales under a classic corporate system. Additionally, the worst exit time, which should be avoided by investors, differs tremendously across tax systems. For an integrated tax system with full imputation, the worst time is reached earlier than under partial or non-integrated systems. These results could help to predict investors’ behavior regarding changes in capital gains taxation and thus are of interest for both investors and tax policymakers. Furthermore, the results emphasize the need to control for the underlying tax system in cross-country empirical studies.}}, author = {{Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth-Sloane, Caren}}, journal = {{Review of Managerial Science}}, number = {{3}}, pages = {{571--603}}, title = {{{Hold or Sell? How Capital Gains Taxation Affects Holding Decisions}}}, doi = {{10.1007/s11846-016-0197-9 }}, volume = {{11}}, year = {{2017}}, } @article{50877, author = {{Blank, Andreas}}, journal = {{Hungarian Philosophical Review}}, number = {{1}}, pages = {{7--22}}, title = {{{“Protestant Natural Philosophy and the Question of Emergence, 1540–1610.” }}}, volume = {{61}}, year = {{2017}}, } @inbook{49936, author = {{Münzmay, Andreas and Saxer, Marion}}, booktitle = {{Musikalische Interpretation im Dialog - Musikwissenschaftliche und künstlerische Praxis}}, editor = {{Saxer, Marion and Münzmay, Andreas}}, isbn = {{978-3-86916-564-6}}, pages = {{6 -- 16}}, publisher = {{text+kritik}}, title = {{{Notizen zum dialogischen Prinzip der Kultur- und Wissenschaftstechnik Interpretation}}}, year = {{2017}}, } @misc{52256, author = {{Voß, Fabian}}, title = {{{Rom an der Ilm? Das Römische Haus in Weimar}}}, year = {{2017}}, } @inbook{53162, author = {{Krause, Ina}}, booktitle = {{Das Personal in der Weiterbildung}}, isbn = {{9783658170752}}, publisher = {{Springer Fachmedien Wiesbaden}}, title = {{{Arbeitsmarkt und Arbeitsverhältnisse in der Weiterbildung. Segmentationstheoretische Überlegungen und empirische Befunde}}}, doi = {{10.1007/978-3-658-17076-9_14}}, year = {{2017}}, } @misc{53514, author = {{Ricke, Anna}}, booktitle = {{MUGI. Musikvermittlung und Genderforschung: Lexikon und multimediale Präsentationen}}, editor = {{Borchard, Beatrix and Noeske, Nina}}, title = {{{Smaragda Eger-Berg}}}, year = {{2017}}, } @inproceedings{6721, author = {{Heindorf, Stefan and Potthast, Martin and Bast, Hannah and Buchhold, Björn and Haussmann, Elmar}}, booktitle = {{WSDM}}, pages = {{827--828}}, publisher = {{ACM}}, title = {{{WSDM Cup 2017: Vandalism Detection and Triple Scoring}}}, doi = {{10.1145/3018661.3022762}}, year = {{2017}}, } @misc{18727, author = {{Peckhaus, Volker}}, booktitle = {{zbMATH Open, Zbl. 1372.01004}}, title = {{{Morscher, Edgar, Bernard Bolzanos Lehre von Grund und Folge. Eine axiomatische Rekonstruktion, Academia Verlag: Sankt Augustin 2016 (Beiträge zur Bolzano-Forschung; 37)}}}, year = {{2017}}, } @misc{18728, author = {{Peckhaus, Volker}}, booktitle = {{zbMATH Open, Zbl. 1379.01004}}, title = {{{Tho, Tzuchien, Vis vim vi: Declinations of Force in Leibniz’s Dynamics, Springer: Cham 2017 (Studies in History and Philosophy of Science; 46)}}}, year = {{2017}}, } @misc{18725, author = {{Peckhaus, Volker}}, booktitle = {{zbMATH Open, Zbl. 1372.01002}}, title = {{{Centrone, Stefania, Studien zu Bolzano, Academia: Sankt Augustin 2015 (Beiträge zur Bolzano-Forschung; 26)}}}, year = {{2017}}, } @misc{18726, author = {{Peckhaus, Volker}}, booktitle = {{zbMATH Open, Zbl. 1370.01001}}, title = {{{Casari, Ettore, Bolzano’s Logical System, Oxford University Press: Oxford 2016 (Oxford Logic Guides; 54)}}}, year = {{2017}}, } @misc{18724, author = {{Peckhaus, Volker}}, booktitle = {{zbMATH Open, Zbl. 1360.03037}}, title = {{{Lenzen, Wolfgang, “Leibniz’s Logic and the ‘Cube of Opposition’”, Logica Universalis 10 (2016), 171–189}}}, year = {{2017}}, } @misc{55858, author = {{Grössl, Johannes}}, booktitle = {{Special Divine Action Encyclopedia}}, publisher = {{University of Oxford}}, title = {{{Open Theism}}}, year = {{2017}}, } @misc{37509, author = {{Weber, Jutta}}, booktitle = {{Science and Technology Studies – Klassische Positionen und aktuelle Perspektiven}}, editor = {{Bauer, Susanne and Heinemann, Torsten and Lemke, Thomas}}, pages = {{339--368}}, publisher = {{suhrkamp}}, title = {{{Feministische STS. Einführung}}}, year = {{2017}}, } @misc{37556, booktitle = {{Science, Technology & Human Values}}, editor = {{Weber, Jutta and Follis, Karolina and Suchman, Lucy}}, title = {{{Tracking and Targeting: Sociotechnologies of (In)security. Special Issue of ‘Science, Technology & Human Values’}}}, year = {{2017}}, } @article{41555, author = {{Fuchs, Christian}}, journal = {{International Journal of Communication}}, pages = {{2431--2461}}, title = {{{Information Technology and Sustainability in the Information Society}}}, volume = {{11}}, year = {{2017}}, } @article{41553, author = {{Fuchs, Christian}}, journal = {{Fascism: Journal of Comparative Fascist Studies}}, number = {{2}}, pages = {{228--263}}, title = {{{Fascism 2.0: Twitter Users’ Social Media Memories of Hitler on his 127th Birthday}}}, doi = {{https://doi.org/10.1163/22116257-00602004}}, volume = {{6}}, year = {{2017}}, } @article{42547, author = {{Fuchs, Christian}}, journal = {{tripleC: Communication, Capitalism & Critique}}, number = {{2}}, pages = {{686--706}}, title = {{{Preface: Horst Holzer’s Marxist Theory of Communication [Preface to Christian Fuchs’ translation of Horst Holzer’s article “The Forgotten Marxist Theory of Communication & Society“]}}}, doi = {{https://doi.org/10.31269/triplec.v15i2.908}}, volume = {{15}}, year = {{2017}}, }