@inproceedings{BeckerEggertSchwittay2012, author = {Becker, J{\"o}rg and Eggert, Mathias and Schwittay, Sebastian}, title = {How to Evaluate the Practical Relevance of Business Process Compliance Checking Approaches?}, series = {Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012}, booktitle = {Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012}, editor = {Mattfeld, Dirk Christian}, publisher = {Institut f{\"u}r Wirtschaftsinformatik}, address = {Braunschweig}, url = {http://nbn-resolving.de/urn:nbn:de:gbv:084-13011115376}, pages = {849 -- 862}, year = {2012}, language = {en} } @inproceedings{KnackstedtEggertFleischer2012, author = {Knackstedt, Ralf and Eggert, Mathias and Fleischer, Stefan}, title = {The Legal Perspective on Business to Government Reporting - A Conceptual Modeling Approach and Its Application in the Financial Sector}, series = {45th Hawaii International Conference on System Sciences 2012}, booktitle = {45th Hawaii International Conference on System Sciences 2012}, isbn = {978-0-7695-4525-7}, doi = {10.1109/HICSS.2012.576}, pages = {2309 -- 2318}, year = {2012}, language = {en} } @inproceedings{RosemannEggertVoigtetal.2012, author = {Rosemann, Michael and Eggert, Mathias and Voigt, Matthias and Beverungen, Daniel}, title = {Leveraging Social Network Data for Analytical CRM Strategies - The Introduction of Social BI.}, series = {ECIS 2012 Proceedings}, booktitle = {ECIS 2012 Proceedings}, pages = {12 S.}, year = {2012}, language = {en} } @article{Olbertz2012, author = {Olbertz, Klaus}, title = {{\"U}bergang von Leiharbeitnehmern bei {\"U}bertragung des Entleiherbetriebs - Entscheidung des EuGH zum Recht des Betriebs{\"u}bergangs}, series = {NWB - Steuer- und Wirtschaftsrecht}, journal = {NWB - Steuer- und Wirtschaftsrecht}, number = {5}, publisher = {NWB-Verlag}, address = {Herne}, issn = {1860-9449}, pages = {398 -- 403}, year = {2012}, abstract = {Wieder einmal hat eine Entscheidung des Europ{\"a}ischen Gerichtshofs (EuGH) das bisherige nationale Verst{\"a}ndnis zu einer Frage des Rechts des Betriebs{\"u}bergangs erheblich ins Wanken gebracht. Bisher entsprach es allgemeiner Auffassung, dass die Arbeitsverh{\"a}ltnisse von Zeit- bzw. Leiharbeitnehmern bei einem Betriebs(teil){\"u}bergang des die Leiharbeitnehmer entleihenden Betriebs nicht auf den Betriebserwerber {\"u}bergehen. Der EuGH hat in der Rechtssache Albron Catering mit Urteil vom 21.10.2010 jedoch entschieden, dass auch Leiharbeitnehmer von einem Betriebs(teil){\"u}bergang erfasst sein k{\"o}nnen. Folglich kann der Erwerber eines Betriebs oder Betriebsteils gem. \S 613a BGB zuk{\"u}nftig verpflichtet sein, auch die an den Betriebsver{\"a}ußerer verliehenen Leiharbeitnehmer zu {\"u}bernehmen. Die Entscheidung des EuGH hat somit zur Konsequenz, dass der {\"U}bergang von Leiharbeitsverh{\"a}ltnissen auf den Erwerber eines Betriebs jedenfalls nicht mehr pauschal ausgeschlossen werden kann. Dies gilt es bei k{\"u}nftigen Betriebs(teil){\"u}bertragungen zu ber{\"u}cksichtigen, um unliebsame {\"U}berraschungen zu vermeiden.}, language = {de} } @book{Bassen2012, author = {Bassen, Yasmine}, title = {Internationale Rechnungslegung von Nonprofit-Organisationen}, publisher = {Eul}, address = {Lohmar}, isbn = {978-3-8441-0167-6}, pages = {XXVII, 246 S. : graph. Darst.}, year = {2012}, language = {de} } @article{OlbertzFahrig2012, author = {Olbertz, Klaus and Fahrig, Stephan}, title = {Offshoring als Betriebs(teil){\"u}bergang gem{\"a}ß \S 613a BGB}, series = {ZIP Zeitschrift f{\"u}r Wirtschaftsrecht}, journal = {ZIP Zeitschrift f{\"u}r Wirtschaftsrecht}, number = {42}, publisher = {Verlag Dr. Otto Schmidt}, address = {K{\"o}ln}, issn = {0723-9416}, pages = {2045}, year = {2012}, language = {de} } @article{ChludekTran2012, author = {Chludek, Astrid and Tran, Duc Hung}, title = {Der Reformvorschlag des IAS 12 gem. ED/2009/2 - Ein Pl{\"a}doyer f{\"u}r die Einf{\"u}hrung der valuation allowance}, series = {KoR Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung}, journal = {KoR Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung}, number = {1}, publisher = {Fachmedien Otto Schmidt}, address = {D{\"u}sseldorf}, issn = {1617-8084}, pages = {4 -- 8}, year = {2012}, language = {de} } @article{KrollLudwigs2012, author = {Kroll-Ludwigs, Kathrin}, title = {Ein optionales Vertragsrecht f{\"u}r Europa: Motor oder Hemmnis f{\"u}r den Binnenmarkt?}, series = {GPR : Zeitschrift f{\"u}r Gemeinschaftsprivatrecht}, volume = {9}, journal = {GPR : Zeitschrift f{\"u}r Gemeinschaftsprivatrecht}, number = {4}, publisher = {Verlag Dr. Otto Schmidt}, address = {K{\"o}ln}, issn = {2193-9519}, doi = {10.1515/gpr.2012.9.4.181}, pages = {181 -- 188}, year = {2012}, language = {de} } @article{ScheerBalimaneHaywardetal.2012, author = {Scheer, Nico and Balimane, Praveen and Hayward, Michael D. and Buechel, Sandra and Kauselmann, Gunther and Wolf, C. Roland}, title = {Generation and Characterization of a Novel Multidrug Resistance Protein 2 Humanized Mouse Line}, series = {Drug Metabolism and Disposition}, volume = {40}, journal = {Drug Metabolism and Disposition}, number = {11}, publisher = {ASPET}, address = {Bethesda, Md.}, issn = {1521-0111}, doi = {10.1124/dmd.112.047605}, pages = {2212 -- 2218}, year = {2012}, abstract = {The multidrug resistance protein (MRP) 2 is predominantly expressed in liver, intestine, and kidney, where it plays an important role in the excretion of a range of drugs and their metabolites or endogenous compounds into bile, feces, and urine. Mrp knockout [Mrp2(-/-)] mice have been used recently to study the role of MRP2 in drug disposition. Here, we describe the first generation and initial characterization of a mouse line humanized for MRP2 (huMRP2), which is nulled for the mouse Mrp2 gene and expresses the human transporter in the organs and cell types where MRP2 is normally expressed. Analysis of the mRNA expression for selected cytochrome P450 and transporter genes revealed no major changes in huMRP2 mice compared with wild-type controls. We show that human MRP2 is able to compensate functionally for the loss of the mouse transporter as demonstrated by comparable bilirubin levels in the humanized mice and wild-type controls, in contrast to the hyperbilirubinemia phenotype that is observed in MRP2(-/-) mice. The huMRP2 mouse provides a model to study the role of the human transporter in drug disposition and in assessing the in vivo consequences of inhibiting this transporter by compounds interacting with human MRP2.}, language = {en} } @article{ScheerKapelyukhRodeetal.2012, author = {Scheer, Nico and Kapelyukh, Yury and Rode, Anja and Buechel, Sandra and Wolf, C. Roland}, title = {Generation and characterization of novel cytochrome P450 Cyp2c gene cluster knockout and CYP2C9 humanized mouse lines}, series = {Molecular Pharmacology}, volume = {82}, journal = {Molecular Pharmacology}, number = {6}, publisher = {ASPET}, address = {Bethesda, Md.}, issn = {1521-0111}, doi = {10.1124/mol.112.080036}, pages = {1022 -- 1029}, year = {2012}, abstract = {Compared with rodents and many other animal species, the human cytochrome P450 (P450) Cyp2c gene cluster varies significantly in the multiplicity of functional genes and in the substrate specificity of its enzymes. As a consequence, the use of wild-type animal models to predict the role of human CYP2C enzymes in drug metabolism and drug-drug interactions is limited. Within the human CYP2C cluster CYP2C9 is of particular importance, because it is one of the most abundant P450 enzymes in human liver, and it is involved in the metabolism of a wide variety of important drugs and environmental chemicals. To investigate the in vivo functions of cytochrome P450 Cyp2c genes and to establish a model for studying the functions of CYP2C9 in vivo, we have generated a mouse model with a deletion of the murine Cyp2c gene cluster and a corresponding humanized model expressing CYP2C9 specifically in the liver. Despite the high number of functional genes in the mouse Cyp2c cluster and the reported roles of some of these proteins in different biological processes, mice deleted for Cyp2c genes were viable and fertile but showed certain phenotypic alterations in the liver. The expression of CYP2C9 in the liver also resulted in viable animals active in the metabolism and disposition of a number of CYP2C9 substrates. These mouse lines provide a powerful tool for studying the role of Cyp2c genes and of CYP2C9 in particular in drug disposition and as a factor in drug-drug interaction.}, language = {en} }