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ACM Press, 2014. <a href=\"https://doi.org/10.1145/2594291.2594299\">https://doi.org/10.1145/2594291.2594299</a>.","short":"S. Arzt, S. Rasthofer, C. Fritz, E. Bodden, A. Bartel, J. Klein, Y. Le Traon, D. Octeau, P. McDaniel, in: Proceedings of the 35th ACM SIGPLAN Conference on Programming Language Design and Implementation - PLDI ’14, ACM Press, 2014.","apa":"Arzt, S., Rasthofer, S., Fritz, C., Bodden, E., Bartel, A., Klein, J., … McDaniel, P. (2014). FlowDroid: Precise Context, Flow, Field, Object-sensitive and Lifecycle-aware Taint Analysis for Android Apps. In <i>Proceedings of the 35th ACM SIGPLAN Conference on Programming Language Design and Implementation - PLDI ’14</i>. ACM Press. <a href=\"https://doi.org/10.1145/2594291.2594299\">https://doi.org/10.1145/2594291.2594299</a>","ieee":"S. Arzt <i>et al.</i>, “FlowDroid: Precise Context, Flow, Field, Object-sensitive and Lifecycle-aware Taint Analysis for Android Apps,” in <i>Proceedings of the 35th ACM SIGPLAN Conference on Programming Language Design and Implementation - PLDI ’14</i>, 2014.","ama":"Arzt S, Rasthofer S, Fritz C, et al. FlowDroid: Precise Context, Flow, Field, Object-sensitive and Lifecycle-aware Taint Analysis for Android Apps. In: <i>Proceedings of the 35th ACM SIGPLAN Conference on Programming Language Design and Implementation - PLDI ’14</i>. ACM Press; 2014. doi:<a href=\"https://doi.org/10.1145/2594291.2594299\">10.1145/2594291.2594299</a>","bibtex":"@inproceedings{Arzt_Rasthofer_Fritz_Bodden_Bartel_Klein_Le Traon_Octeau_McDaniel_2014, title={FlowDroid: Precise Context, Flow, Field, Object-sensitive and Lifecycle-aware Taint Analysis for Android Apps}, DOI={<a href=\"https://doi.org/10.1145/2594291.2594299\">10.1145/2594291.2594299</a>}, booktitle={Proceedings of the 35th ACM SIGPLAN Conference on Programming Language Design and Implementation - PLDI ’14}, publisher={ACM Press}, 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}, year={2014} }","mla":"Arzt, Steven, et al. “FlowDroid: Precise Context, Flow, Field, Object-Sensitive and Lifecycle-Aware Taint Analysis for Android Apps.” <i>Proceedings of the 35th ACM SIGPLAN Conference on Programming Language Design and Implementation - PLDI ’14</i>, ACM Press, 2014, doi:<a href=\"https://doi.org/10.1145/2594291.2594299\">10.1145/2594291.2594299</a>."},"has_accepted_license":"1","status":"public","ddc":["000"],"user_id":"477","publisher":"ACM Press","_id":"5189","extern":"1","publication":"Proceedings of the 35th ACM SIGPLAN Conference on Programming Language Design and Implementation - PLDI '14","type":"conference","department":[{"_id":"76"}],"file":[{"date_updated":"2018-11-02T13:59:33Z","relation":"main_file","access_level":"closed","file_size":406920,"file_name":"p259-arzt.pdf","content_type":"application/pdf","success":1,"file_id":"5258","creator":"ups","date_created":"2018-11-02T13:59:33Z"}],"date_created":"2018-10-31T10:55:28Z","date_updated":"2022-01-06T07:01:42Z","publication_status":"published","title":"FlowDroid: Precise Context, Flow, Field, Object-sensitive and Lifecycle-aware Taint Analysis for Android Apps","year":"2014","author":[{"full_name":"Arzt, Steven","first_name":"Steven","last_name":"Arzt"},{"first_name":"Siegfried","last_name":"Rasthofer","full_name":"Rasthofer, Siegfried"},{"last_name":"Fritz","first_name":"Christian","full_name":"Fritz, Christian"},{"id":"59256","full_name":"Bodden, Eric","first_name":"Eric","last_name":"Bodden","orcid":"0000-0003-3470-3647"},{"last_name":"Bartel","first_name":"Alexandre","full_name":"Bartel, Alexandre"},{"full_name":"Klein, Jacques","first_name":"Jacques","last_name":"Klein"},{"full_name":"Le Traon, Yves","first_name":"Yves","last_name":"Le Traon"},{"full_name":"Octeau, Damien","last_name":"Octeau","first_name":"Damien"},{"last_name":"McDaniel","first_name":"Patrick","full_name":"McDaniel, Patrick"}],"publication_identifier":{"isbn":["9781450327848"]},"doi":"10.1145/2594291.2594299","main_file_link":[{"url":"http://www.bodden.de/pubs/far+14flowdroid.pdf"}],"language":[{"iso":"eng"}]},{"_id":"5190","publisher":"IEEE","page":"40-49","ddc":["004"],"user_id":"477","status":"public","has_accepted_license":"1","citation":{"bibtex":"@inproceedings{Arzt_Rasthofer_Lovat_Bodden_2014, title={DroidForce: Enforcing Complex, Data-Centric, System-Wide Policies in Android}, booktitle={International Conference on Availability, Reliability and Security (ARES 2014)}, publisher={IEEE}, author={Arzt, Steven and Rasthofer, Siegfried and Lovat, Enrico and Bodden, Eric}, year={2014}, pages={40–49} }","short":"S. Arzt, S. Rasthofer, E. Lovat, E. Bodden, in: International Conference on Availability, Reliability and Security (ARES 2014), IEEE, 2014, pp. 40–49.","ama":"Arzt S, Rasthofer S, Lovat E, Bodden E. DroidForce: Enforcing Complex, Data-Centric, System-Wide Policies in Android. In: <i>International Conference on Availability, Reliability and Security (ARES 2014)</i>. IEEE; 2014:40-49.","chicago":"Arzt, Steven, Siegfried Rasthofer, Enrico Lovat, and Eric Bodden. “DroidForce: Enforcing Complex, Data-Centric, System-Wide Policies in Android.” In <i>International Conference on Availability, Reliability and Security (ARES 2014)</i>, 40–49. IEEE, 2014.","ieee":"S. Arzt, S. Rasthofer, E. Lovat, and E. Bodden, “DroidForce: Enforcing Complex, Data-Centric, System-Wide Policies in Android,” in <i>International Conference on Availability, Reliability and Security (ARES 2014)</i>, 2014, pp. 40–49.","apa":"Arzt, S., Rasthofer, S., Lovat, E., &#38; Bodden, E. (2014). DroidForce: Enforcing Complex, Data-Centric, System-Wide Policies in Android. In <i>International Conference on Availability, Reliability and Security (ARES 2014)</i> (pp. 40–49). IEEE.","mla":"Arzt, Steven, et al. “DroidForce: Enforcing Complex, Data-Centric, System-Wide Policies in Android.” <i>International Conference on Availability, Reliability and Security (ARES 2014)</i>, IEEE, 2014, pp. 40–49."},"file_date_updated":"2018-11-02T13:21:13Z","project":[{"_id":"1","name":"SFB 901"},{"name":"SFB 901 - Project Area B","_id":"3"},{"_id":"12","name":"SFB 901 - Subproject B4"}],"language":[{"iso":"eng"}],"main_file_link":[{"url":"http://www.bodden.de/pubs/ralb14droidforce.pdf"}],"author":[{"full_name":"Arzt, Steven","first_name":"Steven","last_name":"Arzt"},{"first_name":"Siegfried","last_name":"Rasthofer","full_name":"Rasthofer, Siegfried"},{"first_name":"Enrico","last_name":"Lovat","full_name":"Lovat, Enrico"},{"id":"59256","first_name":"Eric","last_name":"Bodden","orcid":"0000-0003-3470-3647","full_name":"Bodden, Eric"}],"year":"2014","title":"DroidForce: Enforcing Complex, Data-Centric, System-Wide Policies in Android","date_updated":"2022-01-06T07:01:43Z","date_created":"2018-10-31T11:04:43Z","file":[{"content_type":"application/pdf","file_id":"5247","date_updated":"2018-11-02T13:21:13Z","relation":"main_file","file_size":661565,"access_level":"closed","file_name":"ralb14droidforce.pdf","date_created":"2018-11-02T13:21:13Z","creator":"ups"}],"department":[{"_id":"76"}],"type":"conference","publication":"International Conference on Availability, Reliability and Security (ARES 2014)","extern":"1"},{"user_id":"63697","volume":59,"_id":"5241","language":[{"iso":"eng"}],"date_updated":"2022-01-06T07:01:48Z","intvolume":"        59","status":"public","year":"2014","title":"Kehrtwende in der Gesundheitspolitik - Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung","author":[{"full_name":"Schmitz, Hendrik","last_name":"Schmitz","first_name":"Hendrik"},{"full_name":"Augurzky, B.","first_name":"B.","last_name":"Augurzky"},{"last_name":"Roppel","first_name":"U.","full_name":"Roppel, U."}],"type":"journal_article","department":[{"_id":"281"},{"_id":"475"}],"date_created":"2018-11-01T16:41:43Z","publication":"RWI Position","citation":{"apa":"Schmitz, H., Augurzky, B., &#38; Roppel, U. (2014). Kehrtwende in der Gesundheitspolitik - Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung. <i>RWI Position</i>, <i>59</i>.","ieee":"H. Schmitz, B. Augurzky, and U. Roppel, “Kehrtwende in der Gesundheitspolitik - Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung,” <i>RWI Position</i>, vol. 59, 2014.","short":"H. Schmitz, B. Augurzky, U. Roppel, RWI Position 59 (2014).","chicago":"Schmitz, Hendrik, B. Augurzky, and U. Roppel. “Kehrtwende in Der Gesundheitspolitik - Unnötige Abkehr von Einer Erfolgreichen Reform Zur Finanzierung Der Gesetzlichen Krankenversicherung.” <i>RWI Position</i> 59 (2014).","mla":"Schmitz, Hendrik, et al. “Kehrtwende in Der Gesundheitspolitik - Unnötige Abkehr von Einer Erfolgreichen Reform Zur Finanzierung Der Gesetzlichen Krankenversicherung.” <i>RWI Position</i>, vol. 59, 2014.","ama":"Schmitz H, Augurzky B, Roppel U. Kehrtwende in der Gesundheitspolitik - Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung. <i>RWI Position</i>. 2014;59.","bibtex":"@article{Schmitz_Augurzky_Roppel_2014, title={Kehrtwende in der Gesundheitspolitik - Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung}, volume={59}, journal={RWI Position}, author={Schmitz, Hendrik and Augurzky, B. and Roppel, U.}, year={2014} }"}},{"date_created":"2018-11-05T09:02:58Z","department":[{"_id":"186"},{"_id":"189"}],"type":"working_paper","citation":{"apa":"Müller, J. (2014). <i>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</i> (Vol. Volume 23, Number 1, pp. 117-141(25)). Routledge, part of the Taylor &#38; Francis Group. <a href=\"https://doi.org/10.1080/09638180.2012.746528\">https://doi.org/10.1080/09638180.2012.746528</a>","ieee":"J. Müller, <i>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</i>, vol. Volume 23, Number 1. Routledge, part of the Taylor &#38; Francis Group, 2014, pp. 117-141(25).","short":"J. Müller, 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, Routledge, part of the Taylor &#38; Francis Group, 2014.","chicago":"Müller, Jens. <i>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</i>. Vol. Volume 23, Number 1. European Accounting Review. Routledge, part of the Taylor &#38; Francis Group, 2014. <a href=\"https://doi.org/10.1080/09638180.2012.746528\">https://doi.org/10.1080/09638180.2012.746528</a>.","mla":"Müller, Jens. <i>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</i>. Vol. Volume 23, Number 1, Routledge, part of the Taylor &#38; Francis Group, 2014, pp. 117-141(25), doi:<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>.","ama":"Müller J. <i>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</i>. Vol Volume 23, Number 1. Routledge, part of the Taylor &#38; Francis Group; 2014:117-141(25). doi:<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>","bibtex":"@book{Müller_2014, series={European Accounting Review}, 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}, volume={Volume 23, Number 1}, DOI={<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>}, publisher={Routledge, part of the Taylor &#38; Francis Group}, author={Müller, Jens}, year={2014}, pages={117-141(25)}, collection={European Accounting Review} }"},"abstract":[{"lang":"eng","text":"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. "}],"series_title":"European Accounting Review","_id":"5333","publisher":"Routledge, part of the Taylor & Francis Group","language":[{"iso":"eng"}],"page":"117-141(25)","volume":"Volume 23, Number 1","user_id":"48187","doi":"10.1080/09638180.2012.746528","author":[{"id":"1245","last_name":"Müller","first_name":"Jens","full_name":"Müller, Jens"}],"jel":["H2","M41"],"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","year":"2014","status":"public","date_updated":"2022-01-06T07:01:50Z"},{"type":"journal_article","department":[{"_id":"274"}],"date_created":"2018-11-08T13:02:14Z","publication":"Journal of Small Business Management.","citation":{"mla":"Zapkau, F. B., et al. “The Role of Prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.” <i>Journal of Small Business Management.</i>, 2014.","bibtex":"@article{Zapkau_Schwens_Kabst_2014, title={The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.}, journal={Journal of Small Business Management.}, author={Zapkau, F B and Schwens, C and Kabst, Rüdiger}, year={2014} }","ama":"Zapkau FB, Schwens C, Kabst R. The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications. <i>Journal of Small Business Management</i>. 2014.","ieee":"F. B. Zapkau, C. Schwens, and R. Kabst, “The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.,” <i>Journal of Small Business Management.</i>, 2014.","apa":"Zapkau, F. B., Schwens, C., &#38; Kabst, R. (2014). The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications. <i>Journal of Small Business Management.</i>","short":"F.B. Zapkau, C. Schwens, R. Kabst, Journal of Small Business Management. (2014).","chicago":"Zapkau, F B, C Schwens, and Rüdiger Kabst. “The Role of Prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.” <i>Journal of Small Business Management.</i>, 2014."},"user_id":"46632","_id":"5444","language":[{"iso":"eng"}],"date_updated":"2022-01-06T07:01:54Z","title":"The Role of prior Entrepreneurial Exposure in the Entrepreneurial Process: A Review and Future Research Implications.","year":"2014","status":"public","author":[{"first_name":"F B","last_name":"Zapkau","full_name":"Zapkau, F B"},{"full_name":"Schwens, C","last_name":"Schwens","first_name":"C"},{"full_name":"Kabst, Rüdiger","first_name":"Rüdiger","last_name":"Kabst","id":"42362"}]},{"intvolume":"         1","date_updated":"2022-01-06T07:01:55Z","author":[{"full_name":"Vogt, S","last_name":"Vogt","first_name":"S"},{"first_name":"B","last_name":"Förster","full_name":"Förster, B"},{"id":"42362","full_name":"Kabst, Rüdiger","last_name":"Kabst","first_name":"Rüdiger"}],"title":"Social media and e-participation: Challenges of social media for managing public projects.","status":"public","year":"2014","volume":1,"user_id":"46632","doi":"10.4018/ijpada.2014070105","_id":"5460","language":[{"iso":"eng"}],"page":"87-107","citation":{"chicago":"Vogt, S, B Förster, and Rüdiger Kabst. “Social Media and E-Participation: Challenges of Social Media for Managing Public Projects.” <i>International Journal of Public Administration in the Digital Age. </i> 1, no. 3 (2014): 87–107. <a href=\"https://doi.org/10.4018/ijpada.2014070105\">https://doi.org/10.4018/ijpada.2014070105</a>.","short":"S. Vogt, B. Förster, R. Kabst, International Journal of Public Administration in the Digital Age.  1 (2014) 87–107.","ieee":"S. Vogt, B. Förster, and R. Kabst, “Social media and e-participation: Challenges of social media for managing public projects.,” <i>International Journal of Public Administration in the Digital Age. </i>, vol. 1, no. 3, pp. 87–107, 2014.","apa":"Vogt, S., Förster, B., &#38; Kabst, R. (2014). Social media and e-participation: Challenges of social media for managing public projects. <i>International Journal of Public Administration in the Digital Age. </i>, <i>1</i>(3), 87–107. <a href=\"https://doi.org/10.4018/ijpada.2014070105\">https://doi.org/10.4018/ijpada.2014070105</a>","bibtex":"@article{Vogt_Förster_Kabst_2014, title={Social media and e-participation: Challenges of social media for managing public projects.}, volume={1}, DOI={<a href=\"https://doi.org/10.4018/ijpada.2014070105\">10.4018/ijpada.2014070105</a>}, number={3}, journal={International Journal of Public Administration in the Digital Age. }, author={Vogt, S and Förster, B and Kabst, Rüdiger}, year={2014}, pages={87–107} }","ama":"Vogt S, Förster B, Kabst R. Social media and e-participation: Challenges of social media for managing public projects. <i>International Journal of Public Administration in the Digital Age </i>. 2014;1(3):87-107. doi:<a href=\"https://doi.org/10.4018/ijpada.2014070105\">10.4018/ijpada.2014070105</a>","mla":"Vogt, S., et al. “Social Media and E-Participation: Challenges of Social Media for Managing Public Projects.” <i>International Journal of Public Administration in the Digital Age. </i>, vol. 1, no. 3, 2014, pp. 87–107, doi:<a href=\"https://doi.org/10.4018/ijpada.2014070105\">10.4018/ijpada.2014070105</a>."},"issue":"3","publication":"International Journal of Public Administration in the Digital Age. ","department":[{"_id":"274"}],"type":"journal_article","date_created":"2018-11-08T14:06:28Z"},{"language":[{"iso":"eng"}],"_id":"5461","page":"451-476","volume":52,"user_id":"46632","author":[{"full_name":"Zapkau, F B","last_name":"Zapkau","first_name":"F B"},{"full_name":"Schwens, C","last_name":"Schwens","first_name":"C"},{"full_name":"Kabst, Rüdiger","last_name":"Kabst","first_name":"Rüdiger","id":"42362"}],"year":"2014","status":"public","title":"Foreign Direct Investments and domestic employment of German SMEs: The moderating effect of owner-management.","intvolume":"        52","date_updated":"2022-01-06T07:01:55Z","date_created":"2018-11-08T14:12:48Z","department":[{"_id":"274"}],"type":"journal_article","citation":{"chicago":"Zapkau, F B, C Schwens, and Rüdiger Kabst. “Foreign Direct Investments and Domestic Employment of German SMEs: The Moderating Effect of Owner-Management.” <i>Journal of Small Business Management (JSBM).</i> 52, no. 3 (2014): 451–76.","short":"F.B. Zapkau, C. Schwens, R. Kabst, Journal of Small Business Management (JSBM). 52 (2014) 451–476.","apa":"Zapkau, F. B., Schwens, C., &#38; Kabst, R. (2014). Foreign Direct Investments and domestic employment of German SMEs: The moderating effect of owner-management. <i>Journal of Small Business Management (JSBM).</i>, <i>52</i>(3), 451–476.","ieee":"F. B. Zapkau, C. Schwens, and R. Kabst, “Foreign Direct Investments and domestic employment of German SMEs: The moderating effect of owner-management.,” <i>Journal of Small Business Management (JSBM).</i>, vol. 52, no. 3, pp. 451–476, 2014.","ama":"Zapkau FB, Schwens C, Kabst R. 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B., et al. “Foreign Direct Investments and Domestic Employment of German SMEs: The Moderating Effect of Owner-Management.” <i>Journal of Small Business Management (JSBM).</i>, vol. 52, no. 3, 2014, pp. 451–76."},"publication":"Journal of Small Business Management (JSBM).","issue":"3"},{"date_created":"2018-11-08T14:14:34Z","type":"journal_article","department":[{"_id":"274"}],"issue":"2","publication":" International Journal of Strategic Business Alliances.","citation":{"ieee":"R. Isidor, H. Steinmetz, C. Schwens, and R. 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