@inbook{5027, author = {{Sureth-Sloane, Caren}}, booktitle = {{Wirtschaftspädagogische Handlungsfelder}}, editor = {{Braukmann, Ulrich and Kremer, Bernadette and Kremer, H.-Hugo}}, publisher = {{Eusl Verlag}}, title = {{{Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags}}}, year = {{2014}}, } @inbook{5029, author = {{Backhaus, Klaus and Becker, Jörg and Beverungen, Daniel and Breuker, Dominic and Bröker, Ole and Alexander Brüne, Philipp and Dietrich, Hanns-Alexander and Knackstedt, Ralf and Peter Rauer, Hans and Reichle, Florian and Wilken, Robert}}, booktitle = {{Produktivität von Dienstleistungen}}, editor = {{Möller, K and Schultze, W}}, isbn = {{978-3-658-04085-7}}, pages = {{53----133}}, title = {{{Effizienzmessung industrieller Dienstleistungen mittels Data Envelopment Analysis (ServDEA)}}}, doi = {{10.1007/978-3-658-04086-4_2}}, year = {{2014}}, } @phdthesis{5030, author = {{Kortebusch, Pia}}, publisher = {{Universität Paderborn}}, title = {{{Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities}}}, year = {{2014}}, } @techreport{5033, author = {{Kortebusch, Pia}}, title = {{{Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn't They?}}}, volume = {{173}}, year = {{2014}}, } @techreport{5037, author = {{Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}}, title = {{{Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior}}}, volume = {{167}}, year = {{2014}}, } @techreport{5040, author = {{Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}}, title = {{{Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment}}}, volume = {{187}}, year = {{2014}}, } @article{5110, author = {{Gilroy, Bernard Michael and Heimann, Anastasia and Schopf, Mark}}, journal = {{WiSt-Wirtschaftswissenschaftliches Studium}}, number = {{2}}, pages = {{85--90}}, publisher = {{Verlag Franz Vahlen GmbH}}, title = {{{Gibt es eine optimale Frauenquote?}}}, volume = {{43}}, year = {{2014}}, } @misc{5142, author = {{Fahr, Rene}}, booktitle = {{Theologie und Glaube}}, pages = {{260--269}}, title = {{{Vom Wollen und Können ethischen Entscheidens}}}, volume = {{104}}, year = {{2014}}, } @article{5143, author = {{Seiler, Volker and Rudolf, Markus}}, journal = {{Credit and Capital Markets - Kredit und Kapital}}, number = {{3}}, pages = {{485--520}}, publisher = {{Duncker & Humblot}}, title = {{{Customer satisfaction in private banking}}}, volume = {{47}}, year = {{2014}}, } @book{5147, author = {{Fahr, Rene}}, pages = {{137--166}}, publisher = {{Klaus von Stoch}}, title = {{{Verantwortungsvolles Handeln in Unternehmen. Die Rolle von kognitiven Verzerrungen und Selbsttäuschung bei ethischen Entscheidungen}}}, year = {{2014}}, } @inbook{5164, author = {{Akkerman, Agnes and Torenvlied, Ren{\'e} and Lehr, Alex and Thommes, Kirsten}}, booktitle = {{Social conflict within and between groups}}, publisher = {{Psychology Press}}, title = {{{Contagious conflict: spill-over effects of labor conflict between and within organizations}}}, year = {{2014}}, } @book{5167, author = {{Thommes, Kirsten and Walgenbach, Peter and Oertel, Simon}}, pages = {{216--245}}, publisher = {{Rainer Hampp-Verlag}}, title = {{{Die Rechte von Arbeitnehmervertretern in Ost- und Westeuropa - Einheitseuropa oder Zweiklassengesellschaft?}}}, year = {{2014}}, } @inproceedings{5189, author = {{Arzt, Steven and Rasthofer, Siegfried and Fritz, Christian and Bodden, Eric and Bartel, Alexandre and Klein, Jacques and Le Traon, Yves and Octeau, Damien and McDaniel, Patrick}}, booktitle = {{Proceedings of the 35th ACM SIGPLAN Conference on Programming Language Design and Implementation - PLDI '14}}, isbn = {{9781450327848}}, publisher = {{ACM Press}}, title = {{{FlowDroid: Precise Context, Flow, Field, Object-sensitive and Lifecycle-aware Taint Analysis for Android Apps}}}, doi = {{10.1145/2594291.2594299}}, year = {{2014}}, } @inproceedings{5190, author = {{Arzt, Steven and Rasthofer, Siegfried and Lovat, Enrico and Bodden, Eric}}, booktitle = {{International Conference on Availability, Reliability and Security (ARES 2014)}}, pages = {{40--49}}, publisher = {{IEEE}}, title = {{{DroidForce: Enforcing Complex, Data-Centric, System-Wide Policies in Android}}}, year = {{2014}}, } @article{5241, author = {{Schmitz, Hendrik and Augurzky, B. and Roppel, U.}}, journal = {{RWI Position}}, title = {{{Kehrtwende in der Gesundheitspolitik - Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung}}}, volume = {{59}}, year = {{2014}}, } @techreport{5333, abstract = {{When taxes on capital or wealth are levied, in most countries companies have to be assessed in terms of their market value (MV). Estimating the MV of private companies for tax purposes is a challenging task for tax authorities as MVs are not available. In this study, I empirically analyse to what extent an accounting-based tax valuation method for private companies, a simplified residual income model, succeeds in matching the MV. I refer to the mandatory Standardised Combination Model that is a special case of methods commonly used in several countries. In the absence of market prices for private companies, I use a sample of small German public companies as a proxy. I validate this approach using a sensitivity analysis that involves matching the sample of public companies with that of private companies. The results imply that the mandatory Standardised Combination Model leads to a severe unequal treatment not only between public and private companies but also among private companies across and within industries. Furthermore, I simulate the effects of variation in the key parameters and highlight their impact on the approximation quality of the Standardised Combination Method. The findings are relevant to tax reform discussions as well as to tax policy-makers and practitioners in many countries. }}, author = {{Müller, Jens}}, pages = {{117--141(25)}}, publisher = {{Routledge, part of the Taylor & Francis Group}}, title = {{{The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience}}}, doi = {{10.1080/09638180.2012.746528}}, volume = {{Volume 23, Number 1}}, year = {{2014}}, } @article{5444, author = {{Zapkau, F B and Schwens, C and Kabst, Rüdiger}}, journal = {{Journal of Small Business Management.}}, title = {{{The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.}}}, year = {{2014}}, } @article{5460, author = {{Vogt, S and Förster, B and Kabst, Rüdiger}}, journal = {{International Journal of Public Administration in the Digital Age. }}, number = {{3}}, pages = {{87--107}}, title = {{{Social media and e-participation: Challenges of social media for managing public projects.}}}, doi = {{10.4018/ijpada.2014070105}}, volume = {{1}}, year = {{2014}}, } @article{5461, author = {{Zapkau, F B and Schwens, C and Kabst, Rüdiger}}, journal = {{Journal of Small Business Management (JSBM).}}, number = {{3}}, pages = {{451--476}}, title = {{{Foreign Direct Investments and domestic employment of German SMEs: The moderating effect of owner-management.}}}, volume = {{52}}, year = {{2014}}, } @article{5462, author = {{Isidor, R and Steinmetz, Holger and Schwens, C and Kabst, Rüdiger}}, journal = {{ International Journal of Strategic Business Alliances.}}, number = {{2}}, title = {{{Linking Transaction Cost and Social Exchange Theory to Explain Strategic Alliance Performance: A Meta-Analytic Structural Equation Model.}}}, volume = {{3}}, year = {{2014}}, }