@article{Golland2021, author = {Golland, Alexander}, title = {Bußgelder wegen Datenschutzverst{\"o}ßen - Vermeidung und Verteidigung. Deutsche Aufsichtsbeh{\"o}rden setzen seit vergangenem Jahr zunehmend auf Sanktion}, series = {NWB Steuer- und Wirtschaftsrecht}, volume = {36}, journal = {NWB Steuer- und Wirtschaftsrecht}, publisher = {NWB-Verl.}, address = {Herne}, isbn = {0028-3460}, pages = {2678 -- 2687}, year = {2021}, language = {de} } @article{SchmitzWeber2012, author = {Schmitz, Philipp and Weber, Martin}, title = {Buying and selling behavior of individual investors in option-like securities}, series = {Die Betriebswirtschaft : DBW}, volume = {72}, journal = {Die Betriebswirtschaft : DBW}, number = {5}, publisher = {Sch{\"a}ffer-Poeschel}, address = {Stuttgart}, issn = {0342-7064}, doi = {10.2139/ssrn.2055088}, pages = {409 -- 426}, year = {2012}, abstract = {We analyze the trading behavior of individual investors in option-like securities, namely bankissued warrants, and thus expand the growing literature of investors behavior to a new kind of securities. A unique data set from a large German discount broker gives us the opportunity to analyze the trading behavior of 1,454 investors, making 89,958 transactions in 6,724 warrants on 397 underlyings. In different logit regression, we make use of the facts that investors can speculate on rising and falling prices of the underlying with call and put warrants and that we also have information about the stock portfolios of the investors. We report several facts about the trading behavior of individual investors in warrants that are consistent with the literature on the behavior of individual investors in the stock market. The warrant investors buy calls and sell puts if the price of the underlying has decreased over the past trading days and they sell calls and buy puts if the price of the underlying has increased. That means, the investors follow negative feedback trading strategies in all four trading categories observed. In addition, we find strong evidence for the disposition effect for call as well as put warrants, which is reversed in December. The trading behavior is also influenced if the underlying reaches some exceptionally prices, e.g. highs, lows or the strike price. We show that hedging, as one natural candidate to buy puts, does not play an important role in the market for bank-issued warrants.}, language = {en} } @article{SchmitzWeber2007, author = {Schmitz, Philipp and Weber, Martin}, title = {Buying and selling behavior of individual investors in option-like securities}, pages = {1 -- 36}, year = {2007}, language = {en} } @book{Grap2007, author = {Grap, Rolf Dietmar}, title = {Business-Management f{\"u}r Ingenieure : beurteilen - entscheiden - gestalten / Rolf Grap (Hrsg.). - (REFA-Fachbuchreihe Unternehmensentwicklung)}, publisher = {Hanser}, address = {M{\"u}nchen}, isbn = {978-3-446-41256-9}, pages = {XXI, 424 S. : graph. Darst.}, year = {2007}, language = {de} } @article{PietschSteinbauer1994, author = {Pietsch, Wolfram and Steinbauer, Dieter}, title = {Business Process Reengineering}, series = {Wirtschaftsinformatik. 36 (1994), H. 5}, journal = {Wirtschaftsinformatik. 36 (1994), H. 5}, isbn = {0937-6429}, pages = {502 -- 505}, year = {1994}, language = {en} } @incollection{DrummLemckeOberle2007, author = {Drumm, Christian and Lemcke, Jens and Oberle, Daniel}, title = {Business Process Management And Semantic Technologies}, series = {The Semantic Web}, booktitle = {The Semantic Web}, publisher = {Springer}, address = {Boston, MA}, isbn = {978-0-387-48531-7}, doi = {10.1007/978-0-387-48531-7_10}, pages = {207 -- 239}, year = {2007}, language = {en} } @article{BeckerDelfmannDietrichetal.2016, author = {Becker, J{\"o}rg and Delfmann, Patrick and Dietrich, Hanns-Alexander and Steinhorst, Matthias and Eggert, Mathias}, title = {Business Process Compliance Checking — Applying and Evaluating a Generic Pattern Matching Approach for Conceptual Models in the Financial Sector}, series = {Information Systems Frontiers}, volume = {18}, journal = {Information Systems Frontiers}, number = {2}, publisher = {Springer}, address = {Berlin}, issn = {1572-9419}, doi = {10.1007/s10796-014-9529-y}, pages = {359 -- 405}, year = {2016}, abstract = {Given the strong increase in regulatory requirements for business processes the management of business process compliance becomes a more and more regarded field in IS research. Several methods have been developed to support compliance checking of conceptual models. However, their focus on distinct modeling languages and mostly linear (i.e., predecessor-successor related) compliance rules may hinder widespread adoption and application in practice. Furthermore, hardly any of them has been evaluated in a real-world setting. We address this issue by applying a generic pattern matching approach for conceptual models to business process compliance checking in the financial sector. It consists of a model query language, a search algorithm and a corresponding modelling tool prototype. It is (1) applicable for all graph-based conceptual modeling languages and (2) for different kinds of compliance rules. Furthermore, based on an applicability check, we (3) evaluate the approach in a financial industry project setting against its relevance for decision support of audit and compliance management tasks.}, language = {en} } @article{PalmerLindemann2003, author = {Palmer, J. W. and Lindemann, Markus}, title = {Business models and market mechanisms : evaluating efficiency in consumer electronic markets}, series = {Data base and advanced information systems. Bd. 34 (2003), H. 2}, journal = {Data base and advanced information systems. Bd. 34 (2003), H. 2}, issn = {0105-9912}, pages = {23 -- 38}, year = {2003}, language = {en} } @article{Olbertz2016, author = {Olbertz, Klaus}, title = {Bundesregierung beschließt Flexi-Rente}, series = {NWB - Steuer- und Wirtschaftsrecht}, journal = {NWB - Steuer- und Wirtschaftsrecht}, number = {42}, issn = {1860-9449}, pages = {3145 -- 3147}, year = {2016}, abstract = {Das Bundeskabinett hat sich am 14.9.2016 mit der sog. Flexi-Rente befasst und eine sog. Formulierungshilfe verabschiedet, der ein aus den Regierungsfraktionen des Bundestages einzubringender entsprechender Gesetzesentwurf zur „Flexibilisierung des {\"U}bergangs vom Erwerbsleben in den Ruhestand und zur St{\"a}rkung von Pr{\"a}vention und Rehabilitation im Erwerbsleben (Flexirentengesetz)" folgen soll. Eine entsprechende Vorabfassung des Gesetzesentwurfs liegt bereits vor (BT-Drucks. 18/9787). Mit der Flexi-Rente sollen im Wesentlichen zwei Ziele erreicht werden: Das flexible Arbeiten bis zum Erreichen der Regelaltersgrenze soll gef{\"o}rdert und das Weiterarbeiten {\"u}ber die Regelaltersgrenze hinaus attraktiver gemacht werden. Hierf{\"u}r ist eine Reihe von gesetzlichen {\"A}nderungen geplant, insbesondere im SGB VI und SGB III. Teile des Gesetzes sollen schon zum 1.1.2017 in Kraft treten. Grund genug, sich bereits jetzt einen ersten {\"U}berblick {\"u}ber die geplanten Neuerungen zu verschaffen.}, language = {de} } @article{Frings1974, author = {Frings, Michael}, title = {Buchbesprechung zu: Paul Risch, Divergenzen in der Rechtsprechung zum Warschauer Abkommen und die Mittel zur Sicherung der einheitlichen Auslegung des vereinheitlichten Luftprivatrechts}, series = {Zeitschrift f{\"u}r Luft- und Weltraumrecht : ZLW (1974)}, journal = {Zeitschrift f{\"u}r Luft- und Weltraumrecht : ZLW (1974)}, publisher = {Carl Heymanns}, address = {K{\"o}ln}, isbn = {0340-8329}, pages = {149 -- 149}, year = {1974}, language = {de} }