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Presented at the BraMat 2017, Brasov (Romania)."},"year":"2017","author":[{"first_name":"Katharina","full_name":"Brassat, Katharina","id":"11305","last_name":"Brassat"},{"full_name":"Brodehl, Christoph","id":"30380","last_name":"Brodehl","first_name":"Christoph"},{"first_name":"Jörg","id":"20797","full_name":"Lindner, Jörg","last_name":"Lindner"}],"date_created":"2018-08-21T12:13:19Z","date_updated":"2022-01-06T07:00:06Z","conference":{"name":"BraMat 2017","start_date":"2017-03-09","end_date":"2017-03-11","location":"Brasov (Romania)"},"title":"Regular surface nanopatterning with nanosphere lithography, block copolymer lithography and cominations of both"},{"title":"Optimisation of stability and charge transferability of ferrocene-encapsulated carbon nanotubes","doi":"10.1080/00268976.2017.1359348","publisher":"Informa UK Limited","date_updated":"2022-01-06T07:00:58Z","volume":116,"date_created":"2018-09-05T11:49:22Z","author":[{"first_name":"Pongthep","full_name":"Prajongtat, Pongthep","last_name":"Prajongtat"},{"full_name":"Sriyab, Suwannee","last_name":"Sriyab","first_name":"Suwannee"},{"first_name":"Thomas","last_name":"Zentgraf","orcid":"0000-0002-8662-1101","id":"30525","full_name":"Zentgraf, Thomas"},{"first_name":"Supa","last_name":"Hannongbua","full_name":"Hannongbua, Supa"}],"year":"2017","intvolume":"       116","page":"9-18","citation":{"apa":"Prajongtat, P., Sriyab, S., Zentgraf, T., &#38; Hannongbua, S. 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Feider, in: Kundenwert, 2017, pp. 599--624.","bibtex":"@inbook{Garnefeld_Boehm_Feider_2017, title={Retourenmanagement zur Steigerung des Kundenwerts}, booktitle={Kundenwert}, author={Garnefeld, Ina and Boehm, Eva and Feider, Lena}, year={2017}, pages={599--624} }","mla":"Garnefeld, Ina, et al. “Retourenmanagement Zur Steigerung Des Kundenwerts.” <i>Kundenwert</i>, 2017, pp. 599--624.","ama":"Garnefeld I, Boehm E, Feider L. Retourenmanagement zur Steigerung des Kundenwerts. In: <i>Kundenwert</i>. ; 2017:599--624.","chicago":"Garnefeld, Ina, Eva Boehm, and Lena Feider. “Retourenmanagement Zur Steigerung Des Kundenwerts.” In <i>Kundenwert</i>, 599--624, 2017.","ieee":"I. Garnefeld, E. Boehm, and L. Feider, “Retourenmanagement zur Steigerung des Kundenwerts,” in <i>Kundenwert</i>, 2017, pp. 599--624."},"page":"599--624","title":"Retourenmanagement zur Steigerung des Kundenwerts","date_updated":"2022-01-06T07:01:34Z","date_created":"2018-10-30T09:14:02Z","author":[{"first_name":"Ina","full_name":"Garnefeld, Ina","last_name":"Garnefeld"},{"full_name":"Boehm, Eva","last_name":"Boehm","first_name":"Eva"},{"last_name":"Feider","full_name":"Feider, Lena","first_name":"Lena"}]},{"type":"dissertation","status":"public","_id":"5011","department":[{"_id":"187"}],"user_id":"21222","language":[{"iso":"ger"}],"place":"Hamburg","year":"2017","citation":{"ama":"Mehrmann A. <i>Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente</i>. Hamburg: Verlag Dr. Kovac; 2017.","ieee":"A. 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Hamburg: Verlag Dr. Kovac.","bibtex":"@book{Mehrmann_2017, place={Hamburg}, title={Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente}, publisher={Verlag Dr. Kovac}, author={Mehrmann, Annika}, year={2017} }","mla":"Mehrmann, Annika. <i>Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente</i>. Verlag Dr. Kovac, 2017.","short":"A. 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Brinkmann, <i>Die Bewertung der Steuerstrategie von Unternehmen</i>. Hamburg: Verlag Dr. Kovac, 2017.","chicago":"Brinkmann, Bastian. <i>Die Bewertung der Steuerstrategie von Unternehmen</i>. Hamburg: Verlag Dr. Kovac, 2017.","bibtex":"@book{Brinkmann_2017, place={Hamburg}, title={Die Bewertung der Steuerstrategie von Unternehmen}, publisher={Verlag Dr. Kovac}, author={Brinkmann, Bastian}, year={2017} }","mla":"Brinkmann, Bastian. <i>Die Bewertung der Steuerstrategie von Unternehmen</i>. Verlag Dr. Kovac, 2017.","short":"B. Brinkmann, Die Bewertung der Steuerstrategie von Unternehmen, Verlag Dr. Kovac, Hamburg, 2017.","apa":"Brinkmann, B. (2017). <i>Die Bewertung der Steuerstrategie von Unternehmen</i>. Hamburg: Verlag Dr. Kovac."},"place":"Hamburg","year":"2017","title":"Die Bewertung der Steuerstrategie von Unternehmen","date_created":"2018-10-30T12:40:13Z","supervisor":[{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"author":[{"first_name":"Bastian","full_name":"Brinkmann, Bastian","last_name":"Brinkmann"}],"publisher":"Verlag Dr. Kovac","date_updated":"2022-01-06T07:01:34Z"},{"publication":"RWZ- Zeitschrift für Recht und Rechnungswesen","type":"journal_article","status":"public","_id":"5013","department":[{"_id":"187"}],"user_id":"21222","language":[{"iso":"ger"}],"issue":"10","year":"2017","page":"319-325","intvolume":"        27","citation":{"short":"T. Bornemann, E. Eberhartinger, RWZ- Zeitschrift für Recht und Rechnungswesen 27 (2017) 319–325.","bibtex":"@article{Bornemann_Eberhartinger_2017, title={Die Initiative der EU zum öffentlichen Country-by-Country Reporting}, volume={27}, number={10}, journal={RWZ- Zeitschrift für Recht und Rechnungswesen}, author={Bornemann, Tobias and Eberhartinger, Eva}, year={2017}, pages={319–325} }","mla":"Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative der EU zum öffentlichen Country-by-Country Reporting.” <i>RWZ- Zeitschrift für Recht und Rechnungswesen</i>, vol. 27, no. 10, 2017, pp. 319–25.","apa":"Bornemann, T., &#38; Eberhartinger, E. (2017). Die Initiative der EU zum öffentlichen Country-by-Country Reporting. <i>RWZ- Zeitschrift für Recht und Rechnungswesen</i>, <i>27</i>(10), 319–325.","ama":"Bornemann T, Eberhartinger E. Die Initiative der EU zum öffentlichen Country-by-Country Reporting. <i>RWZ- Zeitschrift für Recht und Rechnungswesen</i>. 2017;27(10):319-325.","chicago":"Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative der EU zum öffentlichen Country-by-Country Reporting.” <i>RWZ- Zeitschrift für Recht und Rechnungswesen</i> 27, no. 10 (2017): 319–25.","ieee":"T. Bornemann and E. Eberhartinger, “Die Initiative der EU zum öffentlichen Country-by-Country Reporting,” <i>RWZ- Zeitschrift für Recht und Rechnungswesen</i>, vol. 27, no. 10, pp. 319–325, 2017."},"date_updated":"2022-01-06T07:01:34Z","volume":27,"date_created":"2018-10-30T12:43:51Z","author":[{"first_name":"Tobias","full_name":"Bornemann, Tobias","last_name":"Bornemann"},{"first_name":"Eva","last_name":"Eberhartinger","full_name":"Eberhartinger, Eva"}],"title":"Die Initiative der EU zum öffentlichen Country-by-Country Reporting"},{"publication":"European Accounting Review","type":"journal_article","abstract":[{"text":"This paper studies the impact of personal and corporate income taxation on capital charge rates in a delegation setting with a risk-averse manager. If the investment level influences the riskiness of the investment project, the capital charge rate deviates from the firm's cost of capital and depends crucially on the manager's personal income tax rate. Contradicting conventional wisdom, we find that a higher personal income tax rate induces higher investment expenditures and, surprisingly, increases the capital charge rate. The countervailing effect that a higher capital charge rate induces higher and not lower investment expenditures persists for pre-tax and after-tax performance measures as well as when the tax deductibility of managerial compensation is limited. Corporate income tax causes a similar effect only in the case of limited tax deductibility of compensation. Our insights remain valid regardless of the financing structure and the risk attitude of the investors.","lang":"eng"}],"status":"public","_id":"5014","department":[{"_id":"187"},{"_id":"635"}],"user_id":"61801","language":[{"iso":"eng"}],"publication_identifier":{"issn":["0963-8180","1468-4497"]},"publication_status":"published","issue":"3","year":"2017","intvolume":"        26","page":"419-440","citation":{"short":"T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.","mla":"Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” <i>European Accounting Review</i>, vol. 26, no. 3, Informa UK Limited, 2017, pp. 419–40, doi:<a href=\"https://doi.org/10.1080/09638180.2016.1169938\">10.1080/09638180.2016.1169938</a>.","bibtex":"@article{Bauer_Kourouxous_2017, title={Capital Charge Rates, Investment Incentives and Taxation}, volume={26}, DOI={<a href=\"https://doi.org/10.1080/09638180.2016.1169938\">10.1080/09638180.2016.1169938</a>}, number={3}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Bauer, Thomas and Kourouxous, Thomas}, year={2017}, pages={419–440} }","apa":"Bauer, T., &#38; Kourouxous, T. (2017). Capital Charge Rates, Investment Incentives and Taxation. <i>European Accounting Review</i>, <i>26</i>(3), 419–440. <a href=\"https://doi.org/10.1080/09638180.2016.1169938\">https://doi.org/10.1080/09638180.2016.1169938</a>","ama":"Bauer T, Kourouxous T. Capital Charge Rates, Investment Incentives and Taxation. <i>European Accounting Review</i>. 2017;26(3):419-440. doi:<a href=\"https://doi.org/10.1080/09638180.2016.1169938\">10.1080/09638180.2016.1169938</a>","chicago":"Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” <i>European Accounting Review</i> 26, no. 3 (2017): 419–40. <a href=\"https://doi.org/10.1080/09638180.2016.1169938\">https://doi.org/10.1080/09638180.2016.1169938</a>.","ieee":"T. Bauer and T. Kourouxous, “Capital Charge Rates, Investment Incentives and Taxation,” <i>European Accounting Review</i>, vol. 26, no. 3, pp. 419–440, 2017."},"publisher":"Informa UK Limited","date_updated":"2022-01-06T07:01:34Z","volume":26,"author":[{"full_name":"Bauer, Thomas","last_name":"Bauer","first_name":"Thomas"},{"last_name":"Kourouxous","id":"66936","full_name":"Kourouxous, Thomas","first_name":"Thomas"}],"date_created":"2018-10-30T12:44:44Z","title":"Capital Charge Rates, Investment Incentives and Taxation","doi":"10.1080/09638180.2016.1169938"},{"_id":"5019","user_id":"21671","department":[{"_id":"526"}],"type":"journal_article","publication":"European Journal of Information Systems (EJIS)","status":"public","date_updated":"2022-01-06T07:01:34Z","date_created":"2018-10-30T13:00:06Z","author":[{"full_name":"Klör, B","last_name":"Klör","first_name":"B"},{"full_name":"Monhof, M","last_name":"Monhof","first_name":"M"},{"last_name":"Beverungen","id":"59677","full_name":"Beverungen, Daniel","first_name":"Daniel"},{"first_name":"S","full_name":"Bräuer, S","last_name":"Bräuer"}],"title":"Design and Evaluation of a Model-Driven Decision Support System for Repurposing Electric Vehicle Batteries","doi":"10.1057/s41303-017-0044-3","year":"2017","citation":{"short":"B. Klör, M. Monhof, D. Beverungen, S. Bräuer, European Journal of Information Systems (EJIS) (2017) 1--19.","bibtex":"@article{Klör_Monhof_Beverungen_Bräuer_2017, title={Design and Evaluation of a Model-Driven Decision Support System for Repurposing Electric Vehicle Batteries}, DOI={<a href=\"https://doi.org/10.1057/s41303-017-0044-3\">10.1057/s41303-017-0044-3</a>}, journal={European Journal of Information Systems (EJIS)}, author={Klör, B and Monhof, M and Beverungen, Daniel and Bräuer, S}, year={2017}, pages={1--19} }","mla":"Klör, B., et al. “Design and Evaluation of a Model-Driven Decision Support System for Repurposing Electric Vehicle Batteries.” <i>European Journal of Information Systems (EJIS)</i>, 2017, pp. 1--19, doi:<a href=\"https://doi.org/10.1057/s41303-017-0044-3\">10.1057/s41303-017-0044-3</a>.","apa":"Klör, B., Monhof, M., Beverungen, D., &#38; Bräuer, S. (2017). Design and Evaluation of a Model-Driven Decision Support System for Repurposing Electric Vehicle Batteries. <i>European Journal of Information Systems (EJIS)</i>, 1--19. <a href=\"https://doi.org/10.1057/s41303-017-0044-3\">https://doi.org/10.1057/s41303-017-0044-3</a>","ieee":"B. Klör, M. Monhof, D. Beverungen, and S. Bräuer, “Design and Evaluation of a Model-Driven Decision Support System for Repurposing Electric Vehicle Batteries,” <i>European Journal of Information Systems (EJIS)</i>, pp. 1--19, 2017.","chicago":"Klör, B, M Monhof, Daniel Beverungen, and S Bräuer. “Design and Evaluation of a Model-Driven Decision Support System for Repurposing Electric Vehicle Batteries.” <i>European Journal of Information Systems (EJIS)</i>, 2017, 1--19. <a href=\"https://doi.org/10.1057/s41303-017-0044-3\">https://doi.org/10.1057/s41303-017-0044-3</a>.","ama":"Klör B, Monhof M, Beverungen D, Bräuer S. Design and Evaluation of a Model-Driven Decision Support System for Repurposing Electric Vehicle Batteries. <i>European Journal of Information Systems (EJIS)</i>. 2017:1--19. doi:<a href=\"https://doi.org/10.1057/s41303-017-0044-3\">10.1057/s41303-017-0044-3</a>"},"page":"1--19"}]