@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} } @article{BiewendtBlaschkeBoehnert2021, author = {Biewendt, Marcel and Blaschke, Florian and B{\"o}hnert, Arno}, title = {Motivational factors in organisational change}, series = {SocioEconomic Challenges}, volume = {5}, journal = {SocioEconomic Challenges}, number = {3}, publisher = {ARMG}, address = {Sumy}, issn = {2520-6214}, doi = {10.21272/sec.5(3).15-27.2021}, pages = {15 -- 27}, year = {2021}, abstract = {The presented paper gives an overview of the most important and most common theories and concepts from the economic field of organisational change and is also enriched with quantitative publication data, which underlines the relevance of the topic. In particular, the topic presented is interwoven in an interdisciplinary way with economic psychological models, which are underpinned within the models with content from leading scholars in the field. The pace of change in companies is accelerating, as is technological change in our society. Adaptations of the corporate structure, but also of management techniques and tasks, are therefore indispensable. This includes not only the right approaches to employee motivation, but also the correct use of intrinsic and extrinsic motivational factors. Based on the hypothesis put forward by the scientist and researcher Rollinson in his book "Organisational behaviour and analysis" that managers believe motivational resources are available at all times, socio-economic and economic psychological theories are contrasted here in order to critically examine this statement. In addition, a fictitious company was created as a model for this work in order to illustrate the effects of motivational deficits in practice. In this context, the theories presented are applied to concrete problems within the model and conclusions are drawn about their influence and applicability. This led to the conclusion that motivation is a very individual challenge for each employee, which requires adapted and personalised approaches. On the other hand, the recommendations for action for supervisors in the case of motivation deficits also cannot be answered in a blanket manner, but can only be solved with the help of professional, expert-supported processing due to the economic-psychological realities of motivation. Identifying, analysing and remedying individual employee motivation deficits is, according to the authors, a problem and a challenge of great importance, especially in the context of rapidly changing ecosystems in modern companies, as motivation also influences other factors such as individual productivity. The authors therefore conclude that good motivation through the individual and customised promotion and further training of employees is an important point for achieving important corporate goals in order to remain competitive on the one hand and to create a productive and pleasant working environment on the other.}, language = {en} } @article{BiewendtBlaschkeBoehnert2021, author = {Biewendt, Marcel and Blaschke, Florian and B{\"o}hnert, Arno}, title = {A review of contemporary challenges in business culture}, series = {International Journal of Applied Research in Business and Management}, volume = {2}, journal = {International Journal of Applied Research in Business and Management}, number = {1}, publisher = {Wohllebe \& Ross Publishing}, address = {Hamburg}, issn = {2700-8983}, doi = {10.51137/ijarbm.2021.2.1.1}, pages = {1 -- 12}, year = {2021}, abstract = {The following article deals with the basic principles of intercultural management and possible improvements in terms of cultural, ethnic and gender diversification. The results are exemplarily applied to a bank located in Germany. The aim of this paper is to find out to what extent intercultural management could improve the productivity of Relatos-Bank in dealing with foreign employees or employees with a different cultural background. To achieve this goal, the authors con-duct a literature research. The main sources of information are books, journal articles and internet sources. It becomes clear that especially the different perceptions of different generations have a potential for conflict, which can be counteracted by applying presented scientific models. Equalizing the salaries of female and male employees and equalizing the rights and distribution of power could also be the key to becoming an open-minded, dynamic and fair organization that is pre-pared for the rapidly changing environment in which it operates.}, language = {en} }