@techreport{Buedenbender2010,
  type      = {Working Paper},
  author    = {B{\"u}denbender, Martin},
  title     = {Entflechtung von Stromnetzen in Deutschland und Europa im Rahmen des dritten EU-Legislativpakets - Eine Problemdarstellung},
  series = {Arbeitspapiere des Instituts f{\"u}r Genossenschaftswesen der Westf{\"a}lischen Wilhelms-Universit{\"a}t M{\"u}nster, Nr. 91},
  journal   = {Arbeitspapiere des Instituts f{\"u}r Genossenschaftswesen der Westf{\"a}lischen Wilhelms-Universit{\"a}t M{\"u}nster, Nr. 91},
  pages     = {35},
  year      = {2010},
  language  = {de}
}
@article{BoehnertBlaschkeBiewendt2023,
  author    = {B{\"o}hnert, Arno and Blaschke, Florian and Biewendt, Marcel},
  title     = {Impact of sustainability on the strategic direction of luxury companies},
  series = {European Journal of Marketing and Economics},
  volume    = {6},
  journal   = {European Journal of Marketing and Economics},
  number    = {1},
  publisher = {Revistia},
  address   = {London},
  issn      = {2601-8659},
  pages     = {70 -- 85},
  year      = {2023},
  abstract  = {Today's society is undergoing a paradigm shift driven by the megatrend of sustainability. This undeniably affects all areas of Western life. This paper aims to find out how the luxury industry is dealing with this change and what adjustments are made by the companies. For this purpose, interviews were conducted with managers from the luxury industry, in which they were asked about specific measures taken by their companies as well as trends in the industry. In a subsequent evaluation, the trends in the luxury industry were summarized for the areas of ecological, social, and economic sustainability. It was found that the area of environmental sustainability is significantly more focused than the other sub-areas. Furthermore, the need for a customer survey to validate the industry-based measures was identified.},
  language  = {en}
}
@article{Baehr2012,
  author    = {B{\"a}hr, Brigitte},
  title     = {[Gert Hoepner] im Interview zum Thema ; Verpackungspolitik - mehr als H{\"u}lle},
  series = {Packaging journal : Technologie, Logistik, Marketing, Produkte},
  journal   = {Packaging journal : Technologie, Logistik, Marketing, Produkte},
  number    = {5},
  publisher = {Ella Verlag},
  address   = {H{\"u}rth},
  issn      = {1610-0336},
  pages     = {78 -- 80},
  year      = {2012},
  language  = {de}
}
@book{BuyerKleinMueller2010,
  author    = {Buyer, Christoph and Klein, Hartmut and M{\"u}ller, Thomas},
  title     = {{\"A}nderung der Unternehmensform : Handbuch zum Umwandlungs- und Umwandlungssteuerrecht},
  edition   = {8. Aufl.},
  publisher = {Verl. Neue Wirtschafts-Briefe},
  address   = {Herne},
  isbn      = {978-3-482-42258-4},
  pages     = {XL, 585 S.},
  year      = {2010},
  language  = {de}
}
@inproceedings{ButenwegGajewskiThierauf1999,
  author    = {Butenweg, Christoph and Gajewski, R. and Thierauf, Georg},
  title     = {A practical approach for the optimum design of reinforced concrete structures},
  series = {Developments in computational mechanics with high performance computing : [papers presented at the Third Euro-Conference on Parallel and Distributed Computing for Computational Mechanics, held in Weimar, Germany between 20 - 25 March 1999] / ed. by B. H. V. Topping},
  booktitle = {Developments in computational mechanics with high performance computing : [papers presented at the Third Euro-Conference on Parallel and Distributed Computing for Computational Mechanics, held in Weimar, Germany between 20 - 25 March 1999] / ed. by B. H. V. Topping},
  publisher = {Civil-Comp Press},
  address   = {Edinburgh},
  organization    = {Euro-Conference on Parallel and Distributed Computing for Computational Mechanics <3, 1999, Weimar>},
  isbn      = {0-94-8749-59-8},
  pages     = {245 -- 250},
  year      = {1999},
  language  = {en}
}
@article{BuckLaeubliMeyeretal.2013,
  author    = {Buck, Raphael and L{\"a}ubli, Daniel and Meyer, Laura and Moosdorf, Andreas},
  title     = {Re-FRESH! Mit dem Frischesortiment punkten},
  series = {Akzente},
  journal   = {Akzente},
  number    = {3},
  pages     = {36 -- 43},
  year      = {2013},
  language  = {de}
}
@article{BruksleChwallekKrastina2023,
  author    = {Bruksle, Ieva and Chwallek, Constanze and Krastina, Anzelika},
  title     = {Strengthening sustainability in entrepreneurship education - implications for shifting entrepreneurial thinking towards sustainability at universities},
  series = {ACTA PROSPERITATIS},
  volume    = {14},
  journal   = {ACTA PROSPERITATIS},
  number    = {1},
  publisher = {Sciendo},
  issn      = {1691-6077},
  doi       = {10.37804/1691-6077-2023-14-37-48},
  pages     = {37 -- 48},
  year      = {2023},
  abstract  = {By developing innovative solutions to social and environmental problems, sustainable ventures carry greatpotential. Entrepreneurship which focuses especially on new venture creation can be developed through education anduniversities, in particular, are called upon to provide an impetus for social change. But social innovations are associatedwith certain hurdles, which are related to the multi-dimensionality, i.e. the tension between creating social,environmental and economic value and dealing with a multiplicity of stakeholders. The already complex field ofentrepreneurship education has to face these challenges. This paper, therefore, aims to identify starting points for theintegration of sustainability into entrepreneurship education. To pursue this goal experiences from three differentproject initiatives between the partner universities: Lapland University of Applied Sciences, FH Aachen University ofApplied Sciences and Turiba University are reflected and findings are systematically condensed into recommendationsfor education on sustainable entrepreneurship.},
  language  = {en}
}
@article{BolikLinzbach2010,
  author    = {Bolik, Andreas and Linzbach, Meike},
  title     = {Verluste und Zinsschranke in der Bilanzierung latenter Steuern},
  series = {Deutsches Steuerrecht : DStR ; Wochenschrift \& umfassende Datenbank f{\"u}r Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer},
  volume    = {48},
  journal   = {Deutsches Steuerrecht : DStR ; Wochenschrift \& umfassende Datenbank f{\"u}r Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer},
  number    = {31},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  issn      = {0012-1347},
  pages     = {1587 -- 1590},
  year      = {2010},
  abstract  = {Latente Steuern stellen eine Schnittstelle zwischen handelsrechtlicher Rechnungslegung und Steuerrecht dar. Das Verh{\"a}ltnis von Handels- und Steuerrecht ist dabei keinesfalls stetig; vielmehr fordert die Dynamik des deutschen Steuerrechts in vielen Bereichen regelm{\"a}ßige Anpassungen in der Bilanzierung in Handels- und Steuerbilanz. Dies gilt insbesondere f{\"u}r die Bilanzierung latenter Steuern im handelsrechtlichen Jahresabschluss, welche durch das BilMoG deutlich an Bedeutung gewonnen hat. Neben latenten Steuern auf tempor{\"a}re Differenzen ist es nunmehr erforderlich, Verlustvortr{\"a}ge und die Folgen der Zinsschranke bei der Berechnung latenter Steuern zu ber{\"u}cksichtigen. Der nachfolgende Beitrag geht auf die Ber{\"u}cksichtigung von Verlust- und Zinsvortr{\"a}gen und die Ber{\"u}cksichtigungsf{\"a}higkeit von EBITDA-Vortr{\"a}gen bei der Berechnung latenter Steuern ein und beleuchtet dabei insbesondere auch praktische Fragestellungen.},
  language  = {de}
}
@book{BirleKleinMueller2014,
  author    = {Birle, J{\"u}rgen P. and Klein, Hartmut and M{\"u}ller, Thomas},
  title     = {Praxishandbuch der GmbH : Gesellschafts- und Steuerrecht},
  edition   = {3. Aufl.},
  publisher = {NWB-Verl.},
  address   = {Herne},
  isbn      = {978-3-482-56963-0},
  pages     = {1105 S.},
  year      = {2014},
  language  = {de}
}
@article{BiewendtBoehnertBlaschke2020,
  author    = {Biewendt, Marcel and B{\"o}hnert, Arno and Blaschke, Florian},
  title     = {The repercussions of the digital twin in the automotive industry on the new marketing logic},
  series = {European Journal of Marketing and Economics},
  volume    = {4},
  journal   = {European Journal of Marketing and Economics},
  number    = {1},
  publisher = {Revistia},
  address   = {London},
  issn      = {2601-8659},
  doi       = {10.26417/229eim64f},
  pages     = {68 -- 73},
  year      = {2020},
  abstract  = {Rapid development of virtual and data acquisition technology makes Digital Twin Technology (DT) one of the fundamental areas of research, while DT is one of the most promissory developments for the achievement of Industry 4.0. 48\% percent of organisations implementing the Internet of Things are already using DT or plan to use DT in 2020. The global market for DT is expected to grow by 38 percent annually, reaching USD16 billion by 2023. In addition, the number of participating organisations using digital twins is expected to triple by 2022. DTs are characterised by the integration between physical and virtual spaces. The driving idea for DT is to develop, test and build our devices in a virtual environment. The objective of this paper is to study the impact of DT in the automotive industry on the new marketing logic. This paper outlines the current challenges and possible directions for the future DT in marketing. This paper will be helpful for managers in the industry to use the advantages and potentials of DT.},
  language  = {en}
}