[{"main_file_link":[{"url":"https://aisel.aisnet.org/amcis2008/211/"}],"page":"220--234","_id":"3507","language":[{"iso":"eng"}],"user_id":"72849","status":"public","year":"2008","title":"Entwicklung Serviceorientierter Architekturen zur Integration von Produktion und Dienstleistung --- Eine Konzeptionsmethode und ihre Anwendung am Beispiel des Recyclings elektronischer Geräte","author":[{"last_name":"Beverungen","first_name":"Daniel","full_name":"Beverungen, Daniel","id":"59677"},{"first_name":"Ralf","last_name":"Knackstedt","full_name":"Knackstedt, Ralf"},{"last_name":"Müller","first_name":"Oliver","full_name":"Müller, Oliver","id":"72849"}],"date_updated":"2022-01-06T06:59:20Z","date_created":"2018-07-06T12:14:20Z","type":"journal_article","department":[{"_id":"526"}],"issue":"3","publication":"Wirtschaftsinformatik","citation":{"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.","apa":"Beverungen, D., Knackstedt, R., &#38; Müller, O. (2008). Entwicklung Serviceorientierter Architekturen zur Integration von Produktion und Dienstleistung --- Eine Konzeptionsmethode und ihre Anwendung am Beispiel des Recyclings elektronischer Geräte. <i>Wirtschaftsinformatik</i>, (3), 220--234.","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.","short":"D. Beverungen, R. Knackstedt, O. Müller, Wirtschaftsinformatik (2008) 220--234.","mla":"Beverungen, Daniel, et al. “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, pp. 220--234.","bibtex":"@article{Beverungen_Knackstedt_Müller_2008, title={Entwicklung Serviceorientierter Architekturen zur Integration von Produktion und Dienstleistung --- Eine Konzeptionsmethode und ihre Anwendung am Beispiel des Recyclings elektronischer Geräte}, number={3}, journal={Wirtschaftsinformatik}, author={Beverungen, Daniel and Knackstedt, Ralf and Müller, Oliver}, year={2008}, pages={220--234} }","ama":"Beverungen D, Knackstedt R, Müller O. 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."},"extern":"1"},{"user_id":"48187","page":"185","publisher":"Springer Gabler","_id":"3558","language":[{"iso":"ger"}],"date_updated":"2022-01-06T06:59:25Z","publication_status":"published","title":"Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze","status":"public","year":"2008","publication_identifier":{"isbn":["978-3834912879"]},"author":[{"last_name":"Müller","first_name":"Jens","full_name":"Müller, Jens","id":"1245"}],"jel":["H2","M41"],"keyword":["Steuer-","Rechnungs- und Prüfungswesen"],"type":"book","department":[{"_id":"186"},{"_id":"189"}],"date_created":"2018-07-18T09:27:32Z","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. "}],"citation":{"mla":"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.","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.","ieee":"J. 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.","short":"J. Müller, Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze, Springer Gabler, 2008."}},{"citation":{"chicago":"Harteis, Christian, and Hans Gruber. “Intuition and Professional Competence: Intuitive versus Rational Forecasting of the Stock Market.” <i>Vocations and Learning</i>, no. 1 (2008): 71--85.","short":"C. Harteis, H. Gruber, Vocations and Learning (2008) 71--85.","apa":"Harteis, C., &#38; Gruber, H. (2008). Intuition and professional competence: Intuitive versus rational forecasting of the stock market. <i>Vocations and Learning</i>, (1), 71--85.","ieee":"C. Harteis and H. Gruber, “Intuition and professional competence: Intuitive versus rational forecasting of the stock market,” <i>Vocations and Learning</i>, no. 1, pp. 71--85, 2008.","ama":"Harteis C, Gruber H. 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Gruber, International Journal of Educational Research (2008) 223--231.","mla":"Harteis, Christian, et al. “The Culture of Learning from Mistakes: How Employees Handle Mistakes in Everyday Work.” <i>International Journal of Educational Research</i>, no. 4, 2008, pp. 223--231.","bibtex":"@article{Harteis_Bauer_Gruber_2008, title={The culture of learning from mistakes: How employees handle mistakes in everyday work}, number={4}, journal={International Journal of Educational Research}, author={Harteis, Christian and Bauer, Johannes and Gruber, Hans}, year={2008}, pages={223--231} }","ama":"Harteis C, Bauer J, Gruber H. 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Gruber, Studies in the Education of Adults (2008) 96--109.","ama":"Harteis C, Gruber H. How important is intuition for teaching expertise in the field of adult education? <i>Studies in the Education of Adults</i>. 2008;(1):96--109.","chicago":"Harteis, Christian, and Hans Gruber. “How Important Is Intuition for Teaching Expertise in the Field of Adult Education?” <i>Studies in the Education of Adults</i>, no. 1 (2008): 96--109.","bibtex":"@article{Harteis_Gruber_2008, title={How important is intuition for teaching expertise in the field of adult education?}, number={1}, journal={Studies in the Education of Adults}, author={Harteis, Christian and Gruber, Hans}, year={2008}, pages={96--109} }","mla":"Harteis, Christian, and Hans Gruber. “How Important Is Intuition for Teaching Expertise in the Field of Adult Education?” <i>Studies in the Education of Adults</i>, no. 1, 2008, pp. 96--109.","apa":"Harteis, C., &#38; Gruber, H. (2008). How important is intuition for teaching expertise in the field of adult education? <i>Studies in the Education of Adults</i>, (1), 96--109.","ieee":"C. Harteis and H. 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Morgenthaler, US-China Education Review 5 (2008) 68--80.","chicago":"Harteis, Christian, Tina Koch, and Barbara Morgenthaler. “How Intuition Contributes to High Performance: An Educational Perspective.” <i>US-China Education Review</i> 5, no. 1 (2008): 68--80.","mla":"Harteis, Christian, et al. “How Intuition Contributes to High Performance: An Educational Perspective.” <i>US-China Education Review</i>, vol. 5, no. 1, 2008, pp. 68--80.","bibtex":"@article{Harteis_Koch_Morgenthaler_2008, title={How Intuition Contributes to High Performance: An Educational Perspective.}, volume={5}, number={1}, journal={US-China Education Review}, author={Harteis, Christian and Koch, Tina and Morgenthaler, Barbara}, year={2008}, pages={68--80} }","ama":"Harteis C, Koch T, Morgenthaler B. How Intuition Contributes to High Performance: An Educational Perspective. <i>US-China Education Review</i>. 2008;5(1):68--80."}},{"department":[{"_id":"452"}],"type":"report","date_created":"2018-07-23T12:10:16Z","place":"Regensburg","extern":"1","citation":{"apa":"Gruber, H., Harteis, C., Paetz, N.-V., &#38; Keil, S. (2008). <i>Lernende Region Cham Programmvertiefung II Kommunale Kooperation Waldmünchen</i>. Regensburg: Universität Regensburg.","ieee":"H. Gruber, C. Harteis, N.-V. Paetz, and S. Keil, <i>Lernende Region Cham Programmvertiefung II Kommunale Kooperation Waldmünchen</i>. Regensburg: Universität Regensburg, 2008.","chicago":"Gruber, Hans, Christian Harteis, Nadja-Verena Paetz, and Stefanie Keil. <i>Lernende Region Cham Programmvertiefung II Kommunale Kooperation Waldmünchen</i>. Regensburg: Universität Regensburg, 2008.","short":"H. Gruber, C. Harteis, N.-V. Paetz, S. Keil, Lernende Region Cham Programmvertiefung II Kommunale Kooperation Waldmünchen, Universität Regensburg, Regensburg, 2008.","mla":"Gruber, Hans, et al. <i>Lernende Region Cham Programmvertiefung II Kommunale Kooperation Waldmünchen</i>. Universität Regensburg, 2008.","ama":"Gruber H, Harteis C, Paetz N-V, Keil S. <i>Lernende Region Cham Programmvertiefung II Kommunale Kooperation Waldmünchen</i>. 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Association between long-term consumption of soft drinks and variables of bone modeling and remodeling in a sample of healthy German children and adolescents. <i>The American Journal of Clinical Nutrition</i>, 1670–1677. <a href=\"https://doi.org/10.3945/ajcn.2008.26414\">https://doi.org/10.3945/ajcn.2008.26414</a>","bibtex":"@article{Libuda_Alexy_Remer_Stehle_Schoenau_Kersting_2008, title={Association between long-term consumption of soft drinks and variables of bone modeling and remodeling in a sample of healthy German children and adolescents}, DOI={<a href=\"https://doi.org/10.3945/ajcn.2008.26414\">10.3945/ajcn.2008.26414</a>}, journal={The American Journal of Clinical Nutrition}, author={Libuda, Lars and Alexy, Ute and Remer, Thomas and Stehle, Peter and Schoenau, Eckhard and Kersting, Mathilde}, year={2008}, pages={1670–1677} }","ama":"Libuda L, Alexy U, Remer T, Stehle P, Schoenau E, Kersting M. Association between long-term consumption of soft drinks and variables of bone modeling and remodeling in a sample of healthy German children and adolescents. <i>The American Journal of Clinical Nutrition</i>. Published online 2008:1670-1677. doi:<a href=\"https://doi.org/10.3945/ajcn.2008.26414\">10.3945/ajcn.2008.26414</a>","mla":"Libuda, Lars, et al. “Association between Long-Term Consumption of Soft Drinks and Variables of Bone Modeling and Remodeling in a Sample of Healthy German Children and Adolescents.” <i>The American Journal of Clinical Nutrition</i>, 2008, pp. 1670–77, doi:<a href=\"https://doi.org/10.3945/ajcn.2008.26414\">10.3945/ajcn.2008.26414</a>."}},{"citation":{"mla":"Gries, Thomas, and Margarete Redlin. <i>China’s Provincial Disparities and the Determinants of Provincial Inequality</i>. 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