@incollection{EggertZaehlWolfetal.2023,
  author    = {Eggert, Mathias and Z{\"a}hl, Philipp M. and Wolf, Martin R. and Haase, Martin},
  title     = {Applying leaderboards for quality improvement in software development projects},
  series = {Software Engineering for Games in Serious Contexts},
  booktitle = {Software Engineering for Games in Serious Contexts},
  editor    = {Cooper, Kendra M.L. and Bucchiarone, Antonio},
  publisher = {Springer},
  address   = {Cham},
  isbn      = {978-3-031-33337-8 (Print)},
  doi       = {10.1007/978-3-031-33338-5_11},
  pages     = {243 -- 263},
  year      = {2023},
  abstract  = {Software development projects often fail because of insufficient code quality. It is now well documented that the task of testing software, for example, is perceived as uninteresting and rather boring, leading to poor software quality and major challenges to software development companies. One promising approach to increase the motivation for considering software quality is the use of gamification. Initial research works already investigated the effects of gamification on software developers and come to promising. Nevertheless, a lack of results from field experiments exists, which motivates the chapter at hand. By conducting a gamification experiment with five student software projects and by interviewing the project members, the chapter provides insights into the changing programming behavior of information systems students when confronted with a leaderboard. The results reveal a motivational effect as well as a reduction of code smells.},
  language  = {en}
}
@article{Biewendt2020,
  author    = {Biewendt, Marcel},
  title     = {Sustainable development: A quantitative analysis regarding the impact of resource rents on state welfare from 2002 to 2017},
  series = {SocioEconomic Challenges},
  volume    = {4},
  journal   = {SocioEconomic Challenges},
  number    = {4},
  publisher = {ARMG Publishing},
  address   = {Sumy},
  issn      = {2520-6214},
  doi       = {10.21272/sec.4(4).119-131.2020},
  pages     = {119 -- 131},
  year      = {2020},
  abstract  = {This paper uses a quantitative analysis to examine the interdependence and impact of resource rents on socio-economic development from 2002 to 2017. Nigeria and Norway have been chosen as reference countries due to their abundance of natural resources by similar economic performance, while the ranking in the Human Development Index differs dramatically. As the Human Development Index provides insight into a country's cultural and socio-economic characteristics and development in addition to economic indicators, it allows a comparison of the two countries. The hypothesis presented and discussed in this paper was researched before. A qualitative research approach was used in the author's master's thesis "The Human Development Index (HDI) as a Reflection of Resource Abundance (using Nigeria and Norway as a case study)" in 2018. The management of scarce resources is an important aspect in the development of modern countries and those on the threshold of becoming industrialised nations. The effects of a mistaken resource management are not only of a purely economic nature but also of a social and socio-economic nature. In order to present a partial aspect of these dependencies and influences this paper uses a quantitative analysis to examine the interdependence and impact of resource rents on socio-economic development from 2002 to 2017. Nigeria and Norway have been chosen as reference countries due to their abundance of natural resources by similar economic performance, while the ranking in the Human Development Index differs significantly. As the Human Development Index provides insight into a country's cultural and socio-economic characteristics and development in addition to economic indicators, it allows a comparison of the two countries. This paper found out in a holistic perspective that (not or poorly managed) resource wealth in itself has a negative impact on socio-economic development and significantly reduces the productivity of the citizens of a state. This is expressed in particular for the years 2002 till 2017 in a negative correlation of GDP per capita and HDI value with the share respectively the size of resources in the GDP of a country.},
  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}
}
@article{GollandSchroeer2024,
  author    = {Golland, Alexander and Schr{\"o}er, Jan-Erik},
  title     = {No risk, no fun? Ber{\"u}cksichtigung datenschutzrechtlicher Risiken im Vergabeverfahren},
  series = {DSB Datenschutz-Berater},
  journal   = {DSB Datenschutz-Berater},
  number    = {5},
  publisher = {DFV Mediengruppe},
  address   = {Frankfurt a.M.},
  isbn      = {0170-7256},
  issn      = {No risk, no fun? Ber{\"u}cksichtigung datenschutzrechtlicher Risiken im Vergabeverfahren},
  pages     = {114 -- 117},
  year      = {2024},
  language  = {de}
}
@book{DrummScheuermannWeidner2024,
  author    = {Drumm, Christian and Scheuermann, Bernd and Weidner, Stefan},
  title     = {Introduction to SAP S/4HANA® : The official companion book based on model company Global Bike-for learning, teaching, and training},
  publisher = {Espresso Tutorials},
  address   = {Gleichen},
  isbn      = {9783960122685},
  pages     = {619 Seiten},
  year      = {2024},
  abstract  = {This easy-to-understand introduction to SAP S/4HANA guides you through the central processes in sales, purchasing and procurement, finance, production, and warehouse management using the model company Global Bike. Familiarize yourself with the basics of business administration, the relevant organizational data, master data, and transactional data, as well as a selection of core business processes in SAP. Using practical examples and tutorials, you will soon become an SAP S/4HANA professional! Tutorials and exercises for beginners, advanced users, and experts make it easy for you to practice your new knowledge. The prerequisite for this book is access to an SAP S/4HANA client with Global Bike version 4.1. - Business fundamentals and processes in the SAP system - Sales, purchasing and procurement, production, finance, and warehouse management - Tutorials at different qualification levels, exercises, and recap of case studies - Includes extensive download material for students, lecturers, and professors},
  language  = {en}
}
@incollection{Golland2022,
  author    = {Golland, Alexander},
  title     = {Kommentierung von \S 7 Telekommunikation-Telemedien-Datenschutzgesetz},
  series = {TTDSG},
  booktitle = {TTDSG},
  editor    = {Riechert, Anne and Wilmer, Thomas},
  publisher = {Erich Schmidt},
  address   = {Berlin},
  isbn      = {978-3-503-20978-1},
  pages     = {145 -- 151},
  year      = {2022},
  language  = {de}
}
@inproceedings{ChwallekMaassen2022,
  author    = {Chwallek, Constanze and Maaßen, Franziska},
  title     = {Cure or blessing? The effect of (non-financial) signals on sustainable venture's funding success},
  series = {G-Forum Jahreskonferenz 2022},
  booktitle = {G-Forum Jahreskonferenz 2022},
  pages     = {7 Seiten},
  year      = {2022},
  language  = {en}
}
@phdthesis{Buedenbender2012,
  author    = {B{\"u}denbender, Martin},
  title     = {Entflechtungskonzepte f{\"u}r Strom{\"u}bertragungsnetze : ein {\"o}konomischer Vergleich},
  series = {M{\"u}nstersche Schriften zur Kooperation ; Bd. 101},
  journal   = {M{\"u}nstersche Schriften zur Kooperation ; Bd. 101},
  publisher = {Shaker},
  address   = {D{\"u}ren},
  isbn      = {978-3-8440-1460-0},
  pages     = {XVII, 401 S. : Ill., graph. Darst.},
  year      = {2012},
  abstract  = {Netzsektoren und deren ad{\"a}quate Regulierung sind ein sehr relevantes und aktuelles Thema. Dies gilt sowohl f{\"u}r die {\"o}konomische Theorie, die sich sehr intensiv damit auseinandersetzt und in den letzten Jahrzehnten zahlreiche neue Erkenntnisse gewonnen hat. Es gilt ebenso f{\"u}r die Politik, in der Regulierungsfragen kontrovers diskutiert werden und dies nicht nur unter {\"o}konomischen Gesichtspunkten. Es gilt selbstverst{\"a}ndlich f{\"u}r die regulierten Unternehmen selbst, deren T{\"a}tigkeit durch die staatlichen Regulierungsvorgaben markant beeinflusst wird. Nicht nur die konkreten Inhalte der Regulierungsregime sowie die verbleibenden Freiheitsgrade in der Ausgestaltung sind von Bedeutung, sondern ebenso die Umsetzung durch die Regulierungsbeh{\"o}rden. All dies gilt f{\"u}r den Strommarkt und seinen regulatorischen Hintergrund in besonderer Weise. Die Entflechtung der Strom{\"u}bertragungsnetze von der Stromproduktion und damit die Vorgaben f{\"u}r die Organisation der Wertsch{\"o}pfungsketten in den Elektrizit{\"a}tsunternehmen sind seit dem Beginn des europ{\"a}ischen Liberalisierungsprozesses der Stromm{\"a}rkte ein wichtiges und kontrovers diskutiertes Regulierungselement. Den Fokus bildet das vertikale Unbundling, das letztlich die Diskriminierung von Wettbewerbern durch Anbieter mit aggregierten Wertsch{\"o}pfungsketten verhindern soll, indem diese gezwungen werden, ihren "Netzteil" anders zu organisieren oder zu verkaufen. Den Mitgliedsstaaten blieben Freir{\"a}ume in der Ausgestaltung, die in Deutschland erst vor kurzem konkretisiert wurden, und die f{\"u}r die regulierten Unternehmen die Nutzung eines Wahlrechts beinhalten. Der wirtschaftspolitischen folgt nun eine unternehmerische Abw{\"a}gungsentscheidung.},
  language  = {de}
}
@book{Gell2012,
  author    = {Gell, Sebastian},
  title     = {Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy},
  publisher = {Springer Gabler},
  address   = {Wiesbaden},
  isbn      = {978-3-8349-3936-4},
  doi       = {10.1007/978-3-8349-3937-1},
  pages     = {XXIV, 125 Seiten},
  year      = {2012},
  abstract  = {​Earnings forecasts are ubiquitous in today's financial markets. They are essential indicators of future firm performance and a starting point for firm valuation. Extremely inaccurate and overoptimistic forecasts during the most recent financial crisis have raised serious doubts regarding the reliability of such forecasts. This thesis therefore investigates new determinants of forecast errors and accuracy. In addition, new determinants of forecast revisions are examined. More specifically, the thesis answers the following questions: 1) How do analyst incentives lead to forecast errors? 2) How do changes in analyst incentives lead to forecast revisions?, and 3) What factors drive differences in forecast accuracy?},
  language  = {en}
}
@article{Lind2012,
  author    = {Lind, Thorsten Patric},
  title     = {Rechtsprobleme bei der Liquidation der GmbH und der Gewinnaussch{\"u}ttung trotz bestehenden Anspruchs gegen den Gesellschafter : BGH, Urteil vom 23.04.2012 - II ZR 252/10 : Anmerkung},
  series = {Fachdienst Zivilrecht - LMK - Kommentierte BGH-Rechtsprechung, Lindenmaier-M{\"o}hring},
  journal   = {Fachdienst Zivilrecht - LMK - Kommentierte BGH-Rechtsprechung, Lindenmaier-M{\"o}hring},
  number    = {10},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  issn      = {1611-1095},
  pages     = {338415},
  year      = {2012},
  language  = {de}
}
@article{Lind2012,
  author    = {Lind, Thorsten Patric},
  title     = {Zur Rechtsscheinhaftung bei Handeln einer Unternehmergesellschaft unter dem Rechtsformzusatz „GmbH" : Urteil vom 12.06.2012 - II ZR 256/11 : Anmerkung},
  series = {Fachdienst Zivilrecht - LMK - Kommentierte BGH-Rechtsprechung, Lindenmaier-M{\"o}hring},
  journal   = {Fachdienst Zivilrecht - LMK - Kommentierte BGH-Rechtsprechung, Lindenmaier-M{\"o}hring},
  number    = {11},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  issn      = {1611-1095},
  pages     = {339268},
  year      = {2012},
  language  = {de}
}
@article{Lind2012,
  author    = {Lind, Thorsten Patric},
  title     = {Vollzug der Schenkung einer Unterbeteiligung : BGH, Urteil vom 29.11.2011 - II ZR 306/09 : Anmerkung},
  series = {Fachdienst Zivilrecht - LMK - Kommentierte BGH-Rechtsprechung, Lindenmaier-M{\"o}hring},
  journal   = {Fachdienst Zivilrecht - LMK - Kommentierte BGH-Rechtsprechung, Lindenmaier-M{\"o}hring},
  number    = {4},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  issn      = {1611-1095},
  pages     = {330150},
  year      = {2012},
  language  = {de}
}
@article{Lind2012,
  author    = {Lind, Thorsten Patric},
  title     = {Die Kostentragungspflicht bei der Aussonderung von Gegenst{\"a}nden, insbesondere bei Aufwendungen f{\"u}r den Ausbau einer Sache},
  series = {Insb{\"u}ro : Zeitschrift f{\"u}r Insolvenzsachbearbeitung und Entschuldungsverfahren},
  journal   = {Insb{\"u}ro : Zeitschrift f{\"u}r Insolvenzsachbearbeitung und Entschuldungsverfahren},
  number    = {3},
  publisher = {Wolters Kluwer},
  address   = {K{\"o}ln},
  issn      = {1863-0731},
  pages     = {88 -- 89},
  year      = {2012},
  language  = {de}
}
@article{MartiusMischke2012,
  author    = {Martius, Alexander and Mischke, Winfried},
  title     = {Die Vernehmung des Wohnungseigent{\"u}mers : wann ist der Wohnungseigent{\"u}mer als Partei, wann als Zeuge zu vernehmen?},
  series = {Zeitschrift f{\"u}r die Anwaltspraxis : ZAP},
  journal   = {Zeitschrift f{\"u}r die Anwaltspraxis : ZAP},
  number    = {7},
  publisher = {ZAP Verlag},
  address   = {Bonn},
  issn      = {0936-7292},
  pages     = {431 -- 434},
  year      = {2012},
  language  = {de}
}
@article{Timme2012,
  author    = {Timme, Michael},
  title     = {Die Reichweite der "werdenden" Wohnungseigent{\"u}mergemeinschaft gegen{\"u}ber dem Zweiterwerb},
  series = {Monatsschrift f{\"u}r Deutsches Recht : MdR},
  volume    = {2012},
  journal   = {Monatsschrift f{\"u}r Deutsches Recht : MdR},
  number    = {18},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  issn      = {0340-1812},
  doi       = {10.9785/ovs-mdtr-2012-1069},
  pages     = {1068 -- 1071},
  year      = {2012},
  abstract  = {Mit einer aktuellen Entscheidung hat der BGH, Urt. v. 11.5.2012 - V ZR 196/11, MDR 2012, 958 seine Rechtsprechung v. 5.6.2008 - V ZB 85/07 zur Entstehungsphase einer Wohnungseigent{\"u}mergemeinschaft fortgef{\"u}hrt. In dieser Entscheidung sieht der BGH die Erwerber von Wohnungseigentum als Kostenschuldner gem. \S 16 Abs. 2 WEG an, obwohl diese noch nicht im Grundbuch eingetragen sind. Eine andere Rechtslage besteht beim sog. Zweiterwerb. Die Abgrenzung von Erstund Zweierwerb ist aufgrund der v{\"o}llig unterschiedlichen Rechtsfolgen f{\"u}r die Praxis von großer Bedeutung.},
  language  = {de}
}
@article{BenzelLinzbach2010,
  author    = {Benzel, Ute and Linzbach, Meike},
  title     = {Bilanzierung und Offenlegung von Ertragsteuerrisiken - Quo vadis? Unsichere Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB},
  series = {IRZ - Zeitschrift f{\"u}r Internationale Rechnungslegung},
  journal   = {IRZ - Zeitschrift f{\"u}r Internationale Rechnungslegung},
  number    = {11},
  issn      = {1862-5533},
  pages     = {475 -- 523},
  year      = {2010},
  abstract  = {In den letzten drei bis vier Jahren unterlag der Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen im IFRS- und US-GAAP-Abschluss einem stetigen Wandel. Sowohl nach US-GAAP als auch nach IFRS nehmen die Anforderungen an die Bilanzierung und Offenlegung best{\"a}ndig zu. Schon allein dies zeigt die Bedeutung, die dem Themenbereich der Steuerrisiken beigemessen wird. Aber nicht nur im Rahmen der Berichterstattung im Jahresabschluss stehen Steuerrisiken oben auf der Agenda, auch der amerikanische Internal Revenue Service (IRS) verfolgt das Thema sehr konsequent und plant, bestimmte Unternehmen zu Angaben von Steuerrisiken im Rahmen der Steuererkl{\"a}rungen zu verpflichten. Der Aufsatz befasst sich mit den neueren Entwicklungen im Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB und der Offenlegung von Steuerrisiken im Rahmen der Steuererkl{\"a}rung.},
  language  = {de}
}
@article{MoehrenBergmannJanseretal.2024,
  author    = {M{\"o}hren, Felix and Bergmann, Ole and Janser, Frank and Braun, Carsten},
  title     = {Assessment of structural mechanical effects related to torsional deformations of propellers},
  series = {CEAS Aeronautical Journal},
  journal   = {CEAS Aeronautical Journal},
  publisher = {Springer},
  address   = {Wien},
  issn      = {1869-5590 (eISSN)},
  doi       = {10.1007/s13272-024-00737-7},
  pages     = {22 Seiten},
  year      = {2024},
  abstract  = {Lifting propellers are of increasing interest for Advanced Air Mobility. All propellers and rotors are initially twisted beams, showing significant extension-twist coupling and centrifugal twisting. Torsional deformations severely impact aerodynamic performance. This paper presents a novel approach to assess different reasons for torsional deformations. A reduced-order model runs large parameter sweeps with algebraic formulations and numerical solution procedures. Generic beams represent three different propeller types for General Aviation, Commercial Aviation, and Advanced Air Mobility. Simulations include solid and hollow cross-sections made of aluminum, steel, and carbon fiber-reinforced polymer. The investigation shows that centrifugal twisting moments depend on both the elastic and initial twist. The determination of the centrifugal twisting moment solely based on the initial twist suffers from errors exceeding 5\% in some cases. The nonlinear parts of the torsional rigidity do not significantly impact the overall torsional rigidity for the investigated propeller types. The extension-twist coupling related to the initial and elastic twist in combination with tension forces significantly impacts the net cross-sectional torsional loads. While the increase in torsional stiffness due to initial twist contributes to the overall stiffness for General and Commercial Aviation propellers, its contribution to the lift propeller's stiffness is limited. The paper closes with the presentation of approximations for each effect identified as significant. Numerical evaluations are necessary to determine each effect for inhomogeneous cross-sections made of anisotropic material.},
  language  = {en}
}
@incollection{KrollLudwigs2014,
  author    = {Kroll-Ludwigs, Kathrin},
  title     = {Vorbemerkung vor \S 1353},
  series = {Erman, B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGG, EGBGB (Auszug) , ErbbauRG, LPartG, ProdHaftG, VBVG, VersAus-glG und WEG},
  booktitle = {Erman, B{\"u}rgerliches Gesetzbuch : Handkommentar mit AGG, EGBGB (Auszug) , ErbbauRG, LPartG, ProdHaftG, VBVG, VersAus-glG und WEG},
  editor    = {Ermann, Walter and Grunewald, Barbara and Maier-Reimer, Georg},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  isbn      = {978-3-50447-102-6},
  year      = {2014},
  language  = {de}
}
@article{GollandKriegesmann2023,
  author    = {Golland, Alexander and Kriegesmann, Torben},
  title     = {Zivilprozessuale Fragen zum datenschutzrechtlichen Schadensersatzanspruch},
  series = {MMR - Zeitschrift f{\"u}r IT-Recht und Recht der Digitalisierung},
  journal   = {MMR - Zeitschrift f{\"u}r IT-Recht und Recht der Digitalisierung},
  number    = {10},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  issn      = {2698-7988},
  pages     = {733 -- 739},
  year      = {2023},
  abstract  = {Im Verfahren gegen die {\"O}sterreichische Post AG (Rs. C-300/21) befasste sich der EuGH erstmals mit dem in Art. 82 DS-GVO geregelten datenschutzrechtlichen Schadensersatzanspruch. Mit den Klarstellungen des EuGH verschieben sich die Probleme nun st{\"a}rker zu den „klassischen" Fragen des Schadensersatzrechts im Zivilprozess. Relevant sind dabei vor allem Aspekte der Darlegungs- und Beweislast und deren Besonderheiten mit Blick auf den Ersatz immaterieller Sch{\"a}den. Der Beitrag fokussiert sich auf die Voraussetzungen und den dabei zu f{\"u}hrenden Tatsachenbeweis bei der Klage des Betroffenen gegen den Verantwortlichen auf Ersatz immaterieller Sch{\"a}den.},
  language  = {de}
}
@article{Timme2023,
  author    = {Timme, Michael},
  title     = {Die Erbringung einer Leistung in der irrigen Vorstellung einer Bestellung (Zu BGH, MDR 2023, 1439)},
  series = {Monatsschrift f{\"u}r Deutsches Recht},
  volume    = {77},
  journal   = {Monatsschrift f{\"u}r Deutsches Recht},
  number    = {24},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  issn      = {2194-4202 (online)},
  doi       = {10.9785/mdtr-2023-772402},
  pages     = {R293 -- R296},
  year      = {2023},
  language  = {de}
}