@book{5070, author = {{Weddeling, Matthias and Steiner, Michael and Müller, Oliver and Knackstedt, Ralf and Becker, Jörg and Backhaus, Klaus and Beverungen, Daniel and Frohs, Margarethe}}, isbn = {{9783642128295}}, publisher = {{Springer Berlin Heidelberg}}, title = {{{Vermarktung hybrider Leistungsbündel}}}, doi = {{10.1007/978-3-642-12830-1}}, year = {{2010}}, } @techreport{5071, author = {{Institut für Normung e.V., Deutsches}}, title = {{{PAS 1091: Schnittstellenspezifikationen zur Integration von Sach- und Dienstleistung.}}}, year = {{2010}}, } @article{5087, author = {{Kopplin, Anja and Maßbaum, Alexandra and Sureth-Sloane, Caren}}, journal = {{Die Wirtschaftsprüfung}}, number = {{24}}, pages = {{1203--1211}}, title = {{{Handels- und steuerrechtliche Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei Personengesellschaften}}}, volume = {{63}}, year = {{2010}}, } @book{5088, author = {{Maßbaum, Alexandra}}, isbn = {{9783834925626}}, publisher = {{Gabler}}, title = {{{Der Einfluss von Thin Capitalization Rules auf unternehmerische Kapitalstrukturentscheidungen}}}, doi = {{10.1007/978-3-8349-6321-5}}, year = {{2010}}, } @techreport{5091, author = {{Müller, Jens and Sureth-Sloane, Caren}}, title = {{{Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren}}}, volume = {{108}}, year = {{2010}}, } @article{5093, author = {{Müller, Jens and Sureth-Sloane, Caren and Läufer, Christian}}, journal = {{Die Wirtschaftsprüfung}}, number = {{20}}, pages = {{1028--1034}}, title = {{{Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote}}}, volume = {{63}}, year = {{2010}}, } @techreport{5095, author = {{Schneider, Georg and Sureth-Sloane, Caren}}, title = {{{The Impact of Profit Taxation on Capitalized Investment with Options to Delay and Divest}}}, volume = {{97}}, year = {{2010}}, } @inbook{5096, author = {{Sureth-Sloane, Caren}}, booktitle = {{Besteuerung, Rechnungslegung und Prüfung der Unternehmen}}, isbn = {{9783834917997}}, pages = {{453--482}}, publisher = {{Gabler}}, title = {{{Beteiligungsveräußerungen und Abgeltungssteuer}}}, doi = {{10.1007/978-3-8349-8819-5_20}}, year = {{2010}}, } @article{5099, author = {{Sureth-Sloane, Caren}}, journal = {{Steuer und Studium}}, number = {{10}}, pages = {{497--502}}, title = {{{Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung bei Personengesellschaften}}}, volume = {{31}}, year = {{2010}}, } @techreport{5118, author = {{Gilroy, Bernard Michael and Lukas, Elmar and Heimann, Christian}}, title = {{{Welchen Einfluss hat die Anwesenheit von ausländischen und multinationalen Unternehmungen auf die deutschen Exporte?}}}, year = {{2010}}, } @techreport{5246, author = {{Schmitz, Hendrik and Augurzky, B.}}, title = {{{Effizienz Deutscher Krankenhäuser im Zeitablauf}}}, year = {{2010}}, } @article{5554, author = {{Zapkau, F B and Schwens, C and Kabst, Rüdiger}}, journal = {{Zeitschrift für Betriebswirtschaft (ZfB).}}, number = {{7}}, pages = {{797--819}}, title = {{{Die Wirkung ausländischer Direktinvestitionen auf die Beschäftigung im Heimatmarkt: Eine empirische Analyse des deutschen Mittelstands.}}}, volume = {{80}}, year = {{2010}}, } @article{5555, author = {{Steinmetz, Holger and Schwens, C and Isidor, R and Kabst, Rüdiger}}, journal = {{Management Revue: The International Review of Management Studies.}}, number = {{3}}, pages = {{225--228}}, title = {{{Enlarging the Focus on the Role of Competencies, Abilities, and Personality in Management Research.}}}, volume = {{21}}, year = {{2010}}, } @article{5556, author = {{Schwens, C and Kabst, Rüdiger}}, journal = {{Die Betriebswirtschaft (DBW).}}, pages = {{443--462}}, title = {{{Internationalisierung junger Technologieunternehmen: Auslandsmärkte und Erfolgsimplikationen.}}}, volume = {{5}}, year = {{2010}}, } @article{5557, author = {{Steinmetz, Holger and Schmidt, P}}, journal = {{Work and Stress. }}, number = {{2}}, pages = {{159--178}}, title = {{{Subjective Health and its Relationship with Working Time and Job Stressors: Sequence or General Factor Model?.}}}, volume = {{24}}, year = {{2010}}, } @inproceedings{5598, abstract = {{Emerging digital environments and infrastructures, such as distributed services and computing services, have generated new options of communication, information sharing, and resource utilization in past years. Different distributed trust concepts are applied to increase trust in such systems. However, these concepts yield to rather complex architectures which make it difficult to determine which component or system needs to be trusted. This paper presents a novel trust measurement method for distributed systems which enables the t identification of weak points in the overall system architecture. The measurement method includes the specification of a formal trust language and its representation by means of propositional logic formulas. The applicability of the proposed concepts is demonstrated by conducting a case study on the Internet voting system that was used in the 2007 parliamentary elections in Estonia.}}, author = {{Volkamer, Melanie and Schryen, Guido}}, booktitle = {{Proceedings of the 23rd Bled eConference}}, keywords = {{distributed trust concepts, measuring etrust, Internet voting}}, title = {{{Measuring eTrust in distributed systems - General Concept and Application to Internet Voting}}}, year = {{2010}}, } @inproceedings{5631, abstract = {{While many theoretical arguments against or in favor of open source and closed source software development have been presented, the empirical basis for the assessment of arguments and the development of models is still weak. Addressing this research gap, this paper presents the first comprehensive empirical investigation of published vulnerabilities and patches of 17 widely deployed open source and closed source software packages, including operating systems, database systems, web browsers, email clients, and office systems. The empirical analysis uses comprehensive vulnerability data contained in the NIST National Vulnerability Database and a newly compiled data set of vulnerability patches. The results suggest that it is not the particular software development style that determines the severity of vulnerabilities and vendors? patching behavior, but rather the specific application type and the policy of the particular development community, respectively.}}, author = {{Schryen, Guido and Eliot, Rich}}, booktitle = {{43rd Annual Hawaii International Conference on System Sciences}}, title = {{{Increasing software security through open source or closed source development? Empirics suggest that we have asked the wrong question}}}, year = {{2010}}, } @inproceedings{5632, abstract = {{Enduring doubts about the value of IS investments reveal that IS researchers have not fully managed to identify and to explain the economic benefits of IS. Three research tasks are essential requisites on the path towards addressing this criticism: the synthesis of knowledge, the identification of lack of knowledge, and the proposition of paths for closing knowledge gaps. This paper considers each of these tasks by a) synthesizing key research findings based on a comprehensive literature review, b) identifying and unfolding key limitations of current research, and c) applying a decision-theoretic perspective, which opens new horizons to IS business value research and shows paths for overcoming the limitations. The adoption of this perspective results in a decision-theoretic foundation of IS business value research and includes the proposition of a consistent terminology and a research model that frames further research.}}, author = {{Schryen, Guido and Bodenstein, Christian}}, booktitle = {{Proceedings of the 18th European Conference on Information Systems (ECIS 2010)}}, keywords = {{Decision theory, IT value, IS assessment, IS evaluation}}, title = {{{A decision-theoretic foundation of IS business value research}}}, year = {{2010}}, } @inproceedings{5642, abstract = {{This paper presents a fuzzy set based decision support model for taking uncertainty into account when making security investment decisions for distributed systems. The proposed model is complementary to robabilistic approaches and useful in situations where probabilistic information is either unavailable or not appropriate to reliably predict future conditions. We ?rst present the speci?cation of a formal security language that allows to specify under which conditions a distributed system is protected against security violations. We show that each term of the security language can be transformed into an equivalent propositional logic term. Then we use propositional logic terms to de?ne a fuzzy set based decision model. This optimization model incorporates uncertainty with regard to the impact of investments on the achieved security levels of components of the distributed system. The model also accounts for budget and security constraints, in order to be applicable in practice.}}, author = {{Schryen, Guido}}, booktitle = {{Sicherheit 2010 : Sicherheit, Schutz und Zuverl{\"a}ssigkeit ; Konferenzband der 5. Jahrestagung des Fachbereichs Sicherheit der Gesellschaft f{\"u}r Informatik e.V. (GI), 5. - 7. Oktober 2010 in Berlin}}, editor = {{C. Freiling, Felix}}, pages = {{289--304}}, publisher = {{Gesellschaft für Informatik}}, title = {{{A Fuzzy Model for IT Security Investments}}}, volume = {{170}}, year = {{2010}}, } @inproceedings{5643, abstract = {{Enduring doubts about the value of IS investments reveal that IS researchers have not fully managed to identify and to explain the economic benefits of IS. This paper assumes that literature reviews, which represent a powerful instrument for the identification and synthesis of knowledge, have not tapped their full potential to address this issue due to deficiencies in methodology. The analysis of 18 literature reviews published in pertinent academic outlets during the past 20 years shows such deficiencies. Two of the most critical weaknesses identified are (1) the lack of theory use in most reviews and (2) a weak linkage of reviews, resulting in little progress in theory and framework development. The systematic identification of these weaknesses and the extraction of promising methodological examples from past literature are the main contributions of this work, which supports the composition of more effective literature reviews in future research.}}, author = {{Schryen, Guido}}, booktitle = {{Proceedings of the First Scandinavian Conference on Information Systems (SCIS)}}, keywords = {{Literature review, Business value, Information systems, Methodology, Theory}}, title = {{{An Analysis of Literature Reviews on IS Business Value: How Deficiencies in Methodology and Theory Use Resulted in Limited Effectiveness}}}, year = {{2010}}, }