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(2010). Kompetenzerwerb im betrieblichen Arbeitsalltag. In C. Spiel, R. Reimann, B. Schober, &#38; P. Wagner (Eds.), <i>Bildungspsychologie</i> (pp. 183–187). Göttingen: Hogrefe.","ieee":"C. Harteis, H. Gruber, and M. Rehrl, “Kompetenzerwerb im betrieblichen Arbeitsalltag,” in <i>Bildungspsychologie</i>, C. Spiel, R. Reimann, B. Schober, and P. Wagner, Eds. Göttingen: Hogrefe, 2010, pp. 183–187.","short":"C. Harteis, H. Gruber, M. Rehrl, in: C. Spiel, R. Reimann, B. Schober, P. Wagner (Eds.), Bildungspsychologie, Hogrefe, Göttingen, 2010, pp. 183–187.","chicago":"Harteis, Christian, Hans Gruber, and Monika Rehrl. “Kompetenzerwerb Im Betrieblichen Arbeitsalltag.” In <i>Bildungspsychologie</i>, edited by Christiane Spiel, R Reimann, Bettina Schober, and P Wagner, 183–87. 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Göttingen: Hogrefe; 2010:183-187.","bibtex":"@inbook{Harteis_Gruber_Rehrl_2010, place={Göttingen}, title={Kompetenzerwerb im betrieblichen Arbeitsalltag}, booktitle={Bildungspsychologie}, publisher={Hogrefe}, author={Harteis, Christian and Gruber, Hans and Rehrl, Monika}, editor={Spiel, Christiane and Reimann, R and Schober, Bettina and Wagner, PEditors}, year={2010}, pages={183–187} }"},"publication":"Bildungspsychologie"},{"abstract":[{"text":"Die Konzernsteuerquote ist ein Effektivsteuersatz, der in der jüngsten Vergangenheit\r\naufgrund der Pflicht zur Veröffentlichung dieser Kennzahl im Jahresabschluss für\r\nkapitalmarktorientierte Unternehmen immer mehr in den Blickpunkt unternehmerischen\r\nHandelns gerückt ist. Um das durch die Konzernsteuerquote an den Kapitalmarkt gesendete\r\nSignal zu optimieren, berücksichtigen einige Unternehmen die Auswirkungen ihrer\r\nInvestitionsentscheidungen auf diese Kennzahl explizit in ihrer Investitionsplanung. Unter\r\nRückgriff auf ein Simulationsmodell auf Basis vollständiger Finanzpläne wird im Rahmen\r\neiner ökonomischen Untersuchung deutlich, welche Parameter besonders großen Einfluss\r\nauf die Konzernsteuerquote haben und unter welchen Bedingungen eine sich an üblichen\r\nRenditemaßen orientierende Investitionspolitik unzureichend dargestellt wird. Es zeigt sich,\r\ndass der in der Praxis verbreitete Rückgriff auf die Konzernsteuerquote als Performance-\r\nKennzahl ohne entsprechende Informationsarbeit zu fehlerhaften und unerwünschten\r\nBeurteilungen der unternehmerischen Steuerpolitik führen kann.","lang":"ger"}],"citation":{"bibtex":"@book{Müller_Sureth_Christian_2010, title={Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote}, author={Müller, Jens and Sureth, Caren and Christian, Läufer}, year={2010} }","ama":"Müller J, Sureth C, Christian L. <i>Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote</i>.; 2010.","mla":"Müller, Jens, et al. <i>Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote</i>. 2010.","chicago":"Müller, Jens, Caren Sureth, and Läufer Christian. <i>Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote</i>, 2010.","short":"J. Müller, C. Sureth, L. Christian, Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote, 2010.","ieee":"J. Müller, C. Sureth, and L. Christian, <i>Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote</i>. 2010.","apa":"Müller, J., Sureth, C., &#38; Christian, L. 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Entrepreneurship and Structural Economic Transformation. <i>Small Business Economics</i>. 2010;34(1):13-29. doi:<a href=\"https://doi.org/10.1007/s11187-009-9192-8\">10.1007/s11187-009-9192-8</a>","bibtex":"@article{Gries_Naudé_2010, title={Entrepreneurship and Structural Economic Transformation}, volume={34}, DOI={<a href=\"https://doi.org/10.1007/s11187-009-9192-8\">10.1007/s11187-009-9192-8</a>}, number={1}, journal={Small Business Economics}, author={Gries, Thomas and Naudé, Wim}, year={2010}, pages={13–29} }","apa":"Gries, T., &#38; Naudé, W. (2010). Entrepreneurship and Structural Economic Transformation. <i>Small Business Economics</i>, <i>34</i>(1), 13–29. <a href=\"https://doi.org/10.1007/s11187-009-9192-8\">https://doi.org/10.1007/s11187-009-9192-8</a>","ieee":"T. Gries and W. Naudé, “Entrepreneurship and Structural Economic Transformation,” <i>Small Business Economics</i>, vol. 34, no. 1, pp. 13–29, 2010.","short":"T. Gries, W. Naudé, Small Business Economics 34 (2010) 13–29.","chicago":"Gries, Thomas, and Wim Naudé. “Entrepreneurship and Structural Economic Transformation.” <i>Small Business Economics</i> 34, no. 1 (2010): 13–29. <a href=\"https://doi.org/10.1007/s11187-009-9192-8\">https://doi.org/10.1007/s11187-009-9192-8</a>."},"page":"13 - 29","language":[{"iso":"eng"}],"_id":"3055","user_id":"186","doi":"10.1007/s11187-009-9192-8","volume":34,"title":"Entrepreneurship and Structural Economic Transformation","year":"2010","status":"public","author":[{"full_name":"Gries, Thomas","last_name":"Gries","first_name":"Thomas","id":"186"},{"first_name":"Wim","last_name":"Naudé","full_name":"Naudé, Wim"}],"date_updated":"2022-01-06T06:58:54Z","intvolume":"        34"}]