@article{Balzer1993,
  author    = {Balzer, Hermann},
  title     = {Erfahrungen aus dem Einsatz von Cash-Management-Systemen am Beispiel der Mannesmann Mobilfunk GmbH},
  series = {Bank- und Finanzmanagement : Marketing - Rechnungswesen - Finanzierung ; Reflexionen aus der Praxis ; Joachim S{\"u}chting zum 60. Geburtstag / hrsg. von Dieter Boening und Heinz J. Hockmann. Mit Beitr. von Hermann Balzer ...},
  journal   = {Bank- und Finanzmanagement : Marketing - Rechnungswesen - Finanzierung ; Reflexionen aus der Praxis ; Joachim S{\"u}chting zum 60. Geburtstag / hrsg. von Dieter Boening und Heinz J. Hockmann. Mit Beitr. von Hermann Balzer ...},
  publisher = {Gabler},
  address   = {Wiesbaden},
  isbn      = {3-409-13453-0},
  pages     = {289 -- 302},
  year      = {1993},
  language  = {de}
}
@article{Balzer1979,
  author    = {Balzer, Hermann},
  title     = {Finanz- und W{\"a}hrungsdispositionen in einer multinationalen Unternehmung},
  series = {Semesterbericht / Institut f{\"u}r Kredit- und Finanzwirtschaft ; Verein zur F{\"o}rderung des Instituts f{\"u}r Kredit- und Finanzwirtschaft e.V. in der Gesellschaft der Freunde der Ruhr-Universit{\"a}t Bochum e.V. ; Seminar f{\"u}r Angewandte Wirtschaftslehre insbesondere (1979)},
  journal   = {Semesterbericht / Institut f{\"u}r Kredit- und Finanzwirtschaft ; Verein zur F{\"o}rderung des Instituts f{\"u}r Kredit- und Finanzwirtschaft e.V. in der Gesellschaft der Freunde der Ruhr-Universit{\"a}t Bochum e.V. ; Seminar f{\"u}r Angewandte Wirtschaftslehre insbesondere (1979)},
  publisher = {Inst.},
  address   = {Bochum-Querenburg},
  pages     = {2},
  year      = {1979},
  language  = {de}
}
@article{Balzer1977,
  author    = {Balzer, Hermann},
  title     = {Probleme des Finanzmanagements in Zeiten der Inflation},
  series = {Semesterbericht / Institut f{\"u}r Kredit- und Finanzwirtschaft ; Verein zur F{\"o}rderung des Instituts f{\"u}r Kredit- und Finanzwirtschaft e.V. in der Gesellschaft der Freunde der Ruhr-Universit{\"a}t Bochum e.V. ; Seminar f{\"u}r Angewandte Wirtschaftslehre insbesondere (1977)},
  journal   = {Semesterbericht / Institut f{\"u}r Kredit- und Finanzwirtschaft ; Verein zur F{\"o}rderung des Instituts f{\"u}r Kredit- und Finanzwirtschaft e.V. in der Gesellschaft der Freunde der Ruhr-Universit{\"a}t Bochum e.V. ; Seminar f{\"u}r Angewandte Wirtschaftslehre insbesondere (1977)},
  publisher = {Inst.},
  address   = {Bochum-Querenburg},
  pages     = {8},
  year      = {1977},
  language  = {de}
}
@article{Balzer2003,
  author    = {Balzer, Hermann},
  title     = {B{\"o}rseng{\"a}nge von Konzerneinheiten - Handlungsempfehlungen des Arbeitskreises "Finanzierung" auf Basis einer empirischen Untersuchung deutscher Equity Carve-Outs und Spin-Offs (1997-2000) / unter Mitarbeit von Prof. Dr. Hermann Balzer ... / Schmalenbach-Ges},
  series = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 55 (2003), H. 8},
  journal   = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 55 (2003), H. 8},
  pages     = {515 -- 542},
  year      = {2003},
  language  = {de}
}
@article{Balzer1996,
  author    = {Balzer, Hermann},
  title     = {Wertorientierte Unternehmenssteuerung mit differenzierten Kapitalkosten / Schmalenbach-Gesellschaft / Deutsche Gesellschaft f{\"u}r Betriebswirtschaft / Arbeitskreis Finanzierung},
  series = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 48 (1996), H. 6},
  journal   = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 48 (1996), H. 6},
  pages     = {543 -- 578},
  year      = {1996},
  language  = {de}
}
@article{Balzer1996,
  author    = {Balzer, Hermann},
  title     = {Investitions-Controlling - Zum Problem der Informationsverzerrung bei Investitionsentscheidungen in dezentralisierten Unternehmen / Schmalenbach-Gesellschaft / Deutsche Gesellschaft f{\"u}r Betriebswirtschaft / Arbeitskreis Finanzierung},
  series = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 46 (1996), H. 11},
  journal   = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 46 (1996), H. 11},
  pages     = {899},
  year      = {1996},
  language  = {de}
}
@article{Balzer1998,
  author    = {Balzer, Hermann},
  title     = {Betriebliche Altersversorgung mit Pensionsr{\"u}ckstellungen oder Pensionsfonds - Analyse unter finanzwirtschaftlichen Gesichtspunkten / Schmalenbach-Gesellschaft / Deutsche Gnsentscheidungen in desellschaft f{\"u}r Betriebswirtschaft / Arbeitskreis Finanzierung},
  series = {Der Betrieb. 51 (1998), H. 7},
  journal   = {Der Betrieb. 51 (1998), H. 7},
  number    = {7},
  pages     = {321 -- 331},
  year      = {1998},
  language  = {de}
}
@article{Balzer2007,
  author    = {Balzer, Hermann},
  title     = {[Kapitel 8] : Kosten- und Erl{\"o}srechnung},
  series = {Business-Management f{\"u}r Ingenieure : beurteilen - entscheiden - gestalten / Rolf Grap (Hrsg.). - (REFA-Fachbuchreihe Unternehmensentwicklung)},
  journal   = {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     = {274 -- 355},
  year      = {2007},
  language  = {de}
}
@article{Balzer2014,
  author    = {Balzer, Hermann},
  title     = {Ausgestaltung und Steuerung des Netzes von Bankbeziehungen - Update nach 25 Jahren mithilfe einer explorativen Unternehmensbefragung / Arbeitskreis Finanzierung der Schmalenbach-Gesellschaft e.V. unter Mitarb. von Prof. Dr. Hermann Balzer...},
  series = {Zfbf : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung},
  journal   = {Zfbf : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung},
  number    = {H. 8},
  publisher = {Springer Gabler},
  address   = {Wiesbaden},
  issn      = {0341-2687},
  pages     = {694 -- 723},
  year      = {2014},
  language  = {de}
}
@article{BalzerBrakmannDippeletal.2006,
  author    = {Balzer, Hermann and Brakmann, Heinrich and Dippel, Friedrich and Dietsch, Johannes M.},
  title     = {Eine empirische Untersuchung zur Ver{\"a}ußerung von Konzernteilen an Private-Equity-Investoren. Arbeitskreis „Finanzierung" der Schmalenbach-Gesellschaft f{\"u}r Betriebswirtschaft e.V. / Balzer, Hermann, Brakmann, Heinrich ; Dippel, Friedrich ; Dietsch, Johann},
  series = {Zfbf [Elektronische Ressource] : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung = Schmalenbach business review / hrsg. im Auftr. d. Schmalenbach-Gesellschaft f{\"u}r Betriebswirtschaft e.V.. 58 (2006), H. 2},
  journal   = {Zfbf [Elektronische Ressource] : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung = Schmalenbach business review / hrsg. im Auftr. d. Schmalenbach-Gesellschaft f{\"u}r Betriebswirtschaft e.V.. 58 (2006), H. 2},
  number    = {2},
  isbn      = {0341-2687},
  pages     = {235 -- 264},
  year      = {2006},
  language  = {de}
}
@article{BalzerBrankmannBrinkeretal.2009,
  author    = {Balzer, Hermann and Brankmann, Heinrich and Brinker, Bernd and Dehlke, Dieter},
  title     = {Kapitalstrukturpolitik und Kapitalgeberinteressen : Ergebnisse einer explorativen Befragung von Vertretern b{\"o}rsennotierter Unternehmen in Deutschland / Arbeitskreis „Finanzierung" der Schmalenbach-Gesellschaft f{\"u}r Betriebswirtschaft e.V. / Balzer, Hermann},
  series = {Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung : Zfbf. 61 (2009), H. 3},
  journal   = {Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung : Zfbf. 61 (2009), H. 3},
  publisher = {Springer Gabler},
  address   = {Wiesbaden},
  isbn      = {0341-2687},
  pages     = {323 -- 354},
  year      = {2009},
  language  = {de}
}
@article{BalzerStreit2017,
  author    = {Balzer, Hermann and Streit, Daniel},
  title     = {Das Translationsrisiko multinationaler Konzerne in Deutschland: Eine explorative Analyse von Verst{\"a}ndnis, Bedeutung und Management-Praxis mit Hilfe der Critical Incident Technique},
  series = {Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung},
  journal   = {Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung},
  number    = {Online first},
  publisher = {Springer},
  address   = {Berlin},
  issn      = {2366-6153},
  doi       = {10.1007/s41471-017-0029-x},
  pages     = {1 -- 40},
  year      = {2017},
  language  = {de}
}
@article{BalzerStreitHeinze2017,
  author    = {Balzer, Hermann and Streit, Daniel and Heinze, Marcel},
  title     = {Implikationen der Digitalisierung f{\"u}r den Finanzbereich der Unternehmung und das Rollenbild des CFO},
  series = {Betriebswirtschaftliche Implikationen der digitalen Transformation. ZfbF - Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung, Sonderheft 72},
  journal   = {Betriebswirtschaftliche Implikationen der digitalen Transformation. ZfbF - Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung, Sonderheft 72},
  number    = {72},
  editor    = {Krause, Stefan},
  publisher = {Springer},
  address   = {Berlin},
  doi       = {10.1007/978-3-658-18751-4_14},
  pages     = {267 -- 283},
  year      = {2017},
  language  = {de}
}
@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{BeckerDelfmannEggertetal.2012,
  author    = {Becker, J{\"o}rg and Delfmann, Patrick and Eggert, Mathias and Schwittay, Sebastian},
  title     = {Generalizability and Applicability of Model-Based Business Process Compliance-Checking Approaches — A State-of-the-Art Analysis and Research Roadmap},
  series = {Business Research : BuR},
  volume    = {5},
  journal   = {Business Research : BuR},
  number    = {2},
  publisher = {Springer},
  address   = {Heidelberg},
  issn      = {1866-8658},
  doi       = {10.1007/BF03342739},
  pages     = {221 -- 247},
  year      = {2012},
  abstract  = {With a steady increase of regulatory requirements for business processes, automation support of compliance management is a field garnering increasing attention in Information Systems research. Several approaches have been developed to support compliance checking of process models. One major challenge for such approaches is their ability to handle different modeling techniques and compliance rules in order to enable widespread adoption and application. Applying a structured literature search strategy, we reflect and discuss compliance-checking approaches in order to provide an insight into their generalizability and evaluation. The results imply that current approaches mainly focus on special modeling techniques and/or a restricted set of types of compliance rules. Most approaches abstain from real-world evaluation which raises the question of their practical applicability. Referring to the search results, we propose a roadmap for further research in model-based business process compliance checking.},
  language  = {en}
}
@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{BenzelLinzbach2009,
  author    = {Benzel, Ute and Linzbach, Meike},
  title     = {Neue Vorschriften f{\"u}r die Bilanzierung von Steuerrisikor{\"u}ckstellungen : der Exposure Draft ED/2009/2 des IASB},
  series = {KoR - Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung},
  volume    = {Jg. 9},
  journal   = {KoR - Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung},
  number    = {H. 7/8},
  issn      = {1437-8981 ; 1617-8084},
  pages     = {400 -- 408},
  year      = {2009},
  language  = {de}
}
@article{BenzelLinzbach2009,
  author    = {Benzel, Ute and Linzbach, Meike},
  title     = {Auswirkungen des Forderungsverzichtes - Steuerliche Belastung und Beeinflussung der Steuerquote},
  series = {Deutsches Steuerrecht : DStR ; Wochenschrift \& umfassende Datenbank f{\"u}r Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer},
  volume    = {Jg. 47},
  journal   = {Deutsches Steuerrecht : DStR ; Wochenschrift \& umfassende Datenbank f{\"u}r Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer},
  number    = {H. 31},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  issn      = {0012-1347 ; 0949-7676},
  pages     = {1599 -- 1602},
  year      = {2009},
  language  = {de}
}
@article{BenzelUtzerath2013,
  author    = {Benzel, Ute and Utzerath, Meike},
  title     = {Latente Steuern im Zusammenhang mit Beteiligungen an Tochterunternehmen im IFRS-Konzernabschluss},
  series = {Internationale Steuer-Rundschau : ISR ; Zeitschrift f{\"u}r internationales Steuerrecht},
  journal   = {Internationale Steuer-Rundschau : ISR ; Zeitschrift f{\"u}r internationales Steuerrecht},
  number    = {4},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  issn      = {2194-539X},
  pages     = {143 -- 148},
  year      = {2013},
  language  = {de}
}
@article{Bernecker2010,
  author    = {Bernecker, Andreas},
  title     = {A European Private Company: Is Europe's single legal form for SMEs close to approval?},
  series = {Research Briefing},
  journal   = {Research Briefing},
  publisher = {Deutsche Bank Research},
  address   = {Frankfurt a. M.},
  issn      = {2193-5955},
  year      = {2010},
  abstract  = {This Research Briefing, issued in July 2010, concluded that: - Small and medium-sized enterprises (SMEs) in Europe have long called for a matching legal form valid across the EU (similar to that of the European company (SE) for large firms) - The main benefits would be the availability of uniform Europe-wide company structures, significant cost reductions for businesses and further integration of the internal market - Given the differing national views regarding the concrete features of the new legal form there is currently no sign of an agreement being reached at the European level in the short term; however, it is possible that progress will be made in negotiations during the year - The key issues being discussed in depth are company formation, transnationality and employee participation rights in the new European private company (SPE).},
  language  = {en}
}
@article{Bernecker2016,
  author    = {Bernecker, Andreas},
  title     = {Divided we reform? Evidence from US welfare policies},
  series = {Journal of Public Economics},
  volume    = {142},
  journal   = {Journal of Public Economics},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {0047-2727},
  doi       = {10.1016/j.jpubeco.2016.08.003},
  pages     = {24 -- 38},
  year      = {2016},
  abstract  = {Divided government is often thought of as causing legislative deadlock. I investigate the link between divided government and economic reforms using a novel data set on welfare reforms in US states between 1978 and 2010. Panel data regressions show that, under divided government, a US state is around 25\% more likely to adopt a welfare reform than under unified government. Several robustness checks confirm this counter-intuitive finding. Case study evidence suggests an explanation based on policy competition between governor, senate, and house.},
  language  = {en}
}
@article{Bernecker2014,
  author    = {Bernecker, Andreas},
  title     = {Do politicians shirk when reelection is certain? Evidence from the German parliament},
  series = {European Journal of Political Economy},
  volume    = {36},
  journal   = {European Journal of Political Economy},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {0176-2680},
  doi       = {10.1016/j.ejpoleco.2014.07.001},
  pages     = {55 -- 70},
  year      = {2014},
  abstract  = {Does stiffer electoral competition reduce political shirking? For a micro-analysis of this question, I construct a new data set spanning the years 2005 to 2012 covering biographical and political information about German Members of Parliament (MPs), including their attendance rates in voting sessions. For the parliament elected in 2009, I show that indeed opposition party MPs who expect to face a close race in their district show significantly and relevantly lower absence rates in parliament beforehand. MPs of governing parties seem not to react significantly to electoral competition. These results are confirmed by an analysis of the parliament elected in 2005, by several robustness checks, and also by employing an instrumental variable strategy exploiting convenient peculiarities of the German electoral system. The study also shows how MPs elected via party lists react to different levels of electoral competition.},
  language  = {en}
}
@article{Bernecker2014,
  author    = {Bernecker, Andreas},
  title     = {Divided Government and the Adoption of Economic Reforms},
  series = {CESifo DICE Report - Journal for Institutional Comparison},
  volume    = {12},
  journal   = {CESifo DICE Report - Journal for Institutional Comparison},
  number    = {4},
  publisher = {Ifo Institute for Economic Research},
  address   = {M{\"u}nchen},
  issn      = {1612-0663},
  pages     = {47 -- 52},
  year      = {2014},
  language  = {en}
}
@article{BerneckerBoyerGathmann2021,
  author    = {Bernecker, Andreas and Boyer, Pierre C. and Gathmann, Christina},
  title     = {The Role of Electoral Incentives for Policy Innovation: Evidence from the US Welfare Reform},
  series = {American Economic Journal: Economic Policy},
  volume    = {13},
  journal   = {American Economic Journal: Economic Policy},
  number    = {2},
  publisher = {American Economic Association},
  address   = {Nashville, Tenn.},
  issn      = {1945-774X},
  doi       = {10.1257/pol.20190690},
  pages     = {26 -- 57},
  year      = {2021},
  language  = {en}
}
@article{BerneckerKlierSternetal.2018,
  author    = {Bernecker, Andreas and Klier, Julia and Stern, Sebastian and Thiel, Lea},
  title     = {Sustaining high performance beyond public-sector pilot projects.},
  number    = {September 2018},
  organization    = {McKinsey\&Company},
  year      = {2018},
  language  = {en}
}
@article{BeverungenEggertVoigtetal.2013,
  author    = {Beverungen, Daniel and Eggert, Mathias and Voigt, Matthias and Rosemann, Michael},
  title     = {Augmenting Analytical CRM Strategies with Social BI},
  series = {International Journal of Business Intelligence Research (IJBIR)},
  volume    = {4},
  journal   = {International Journal of Business Intelligence Research (IJBIR)},
  number    = {3},
  publisher = {IGI Global},
  address   = {Hershey},
  issn      = {1947-3591},
  doi       = {10.4018/ijbir.2013070103},
  pages     = {32 -- 49},
  year      = {2013},
  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{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{BiewendtBlaschkeBoehnert2020,
  author    = {Biewendt, Marcel and Blaschke, Florian and B{\"o}hnert, Arno},
  title     = {An evaluation of corporate sustainability in context of the Jevons paradox},
  series = {SocioEconomic Challenges},
  volume    = {4},
  journal   = {SocioEconomic Challenges},
  number    = {3},
  publisher = {ARMG Publishing},
  address   = {Sumy},
  issn      = {2520-6214},
  doi       = {10.21272/sec.4(3).46-65.2020},
  pages     = {46 -- 65},
  year      = {2020},
  abstract  = {The successful implementation and continuous development of sustainable corporate-level solutions is a challenge. These are endeavours in which social, environmental, and financial aspects must be weighed against each other. They can prove difficult to handle and, in some cases, almost unrealistic. Concepts such as green controlling, IT, and manufacturing look promising and are constantly evolving. This paper aims to achieve a better understanding of the field of corporate sustainability (CS). It will evaluate the hypothesis by which Corporate Sustainability thrives, via being efficient, increasing the performance, and raising the value of the input of the enterprises to the resources used. In fact, Corporate Sustainability on the surface could seem to contradict the idea, which supports the understanding that it encourages the reduction of the heavy reliance on the use of natural resources, the overall environmental impact, and above all, their protection. To understand how the contradictory notion of CS came about, in this part of the paper, the emphasis is placed on providing useful insight to this regard. The first part of this paper summarizes various definitions, organizational theories, and measures used for CS and its derivatives like green controlling, IT, and manufacturing. Second, a case study is given that combines the aforementioned sustainability models. In addition to evaluating the hypothesis, the overarching objective of this paper is to demonstrate the use of green controlling, IT, and manufacturing in the corporate sector. Furthermore, this paper outlines the current challenges and possible directions for CS in the future.},
  language  = {en}
}
@article{BiewendtBlaschkeBoehnert2020,
  author    = {Biewendt, Marcel and Blaschke, Florian and B{\"o}hnert, Arno},
  title     = {The rebound effect - a systematic review of the current state of affairs},
  series = {European Journal of Economics and Business Studies},
  volume    = {6},
  journal   = {European Journal of Economics and Business Studies},
  number    = {1},
  publisher = {Revistia},
  address   = {London},
  issn      = {2601-8659},
  doi       = {10.26417/134nvy47z},
  pages     = {106 -- 120},
  year      = {2020},
  abstract  = {This publication is intended to present the current state of research on the rebound effect. First, a systematic literature review is carried out to outline (current) scientific models and theories. Research Question 1 follows with a mathematical introduction of the rebound effect, which shows the interdependence of consumer behaviour, technological progress, and interwoven effects for both. Thereupon, the research field is analysed for gaps and limitations by a systematic literature review. To ensure quantitative and qualitative results, a review protocol is used that integrates two different stages and covers all relevant publications released between 2000 and 2019. Accordingly, 392 publications were identified that deal with the rebound effect. These papers were reviewed to obtain relevant information on the two research questions. The literature review shows that research on the rebound effect is not yet comprehensive and focuses mainly on the effect itself rather than solutions to avoid it. Research Question 2 finds that the main gap, and thus the limitations, is that not much research has been published on the actual avoidance of the rebound effect yet. This is a major limitation for practical application by decision-makers and politicians. Therefore, a theoretical analysis was carried out to identify potential theories and ideas to avoid the rebound effect. The most obvious idea to solve this problem is the theory of a Steady-State Economy (SSE), which has been described and reviewed.},
  language  = {en}
}
@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{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}
}
@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{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{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}
}
@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{Buedenbender2009,
  author    = {B{\"u}denbender, Martin},
  title     = {Auswirkungen der europ{\"a}ischen Energiepolitik auf den deutschen Atomausstieg},
  series = {Zeitschrift f{\"u}r Energiewirtschaft},
  volume    = {33},
  journal   = {Zeitschrift f{\"u}r Energiewirtschaft},
  number    = {4},
  publisher = {Vieweg},
  address   = {Wiesbaden},
  isbn      = {1866-2765},
  doi       = {10.1007/s12398-009-0039-4},
  pages     = {341 -- 350},
  year      = {2009},
  abstract  = {Nach der Bundestagswahl am 27. September 2009 steht der Atomausstieg in Deutschland wieder ganz oben auf der politischen Agenda. Eine aktuelle Bestandsaufnahme aller ma\geblichen Argumente erscheint somit zwingend notwendig. Dabei sollte der Blickwinkel nicht national beschr{\"a}nkt bleiben, sondern vor allem der Einfluss der europ{\"a}ischen Dimension dieser Thematik miteinbezogen werden. Auf europ{\"a}ischer Ebene zeigt sich eine Position zu Gunsten der Kernenergie. Unter den 27 EU-Staaten findet gerade eine Renaissance der Atomkraft statt. Die drei europ{\"a}ischen Organe bef{\"u}rworten den umfangreichen Einsatz der Kernenergie als langfristigen Bestandteil des Energietr{\"a}germix. Deutschland geh{\"o}rt mit seinem Beschluss zum Atomausstieg einer Minderheit an. Als Teil eines immer st{\"a}rker zusammen wachsenden und letztendlich vollst{\"a}ndig integrierten europ{\"a}ischen Strommarktes wird Deutschland langfristig stets mit Atomstrom versorgt werden. Dies gilt losgel{\"o}st von dem Einsatz von Kernkraftwerken im Inland. Eine Abschaltung der Anlagen f{\"u}hrt damit nicht zur Zielerreichung der Atomkraftgegner, sondern lediglich zu zus{\"a}tzlichen energietechnischen Herausforderungen bei der Sicherstellung der deutschen Stromversorgung. Der deutsche Atomausstieg sollte aus diesem Grund von der neuen Bundesregierung zur{\"u}ck genommen werden.},
  language  = {de}
}
@article{Buedenbender2009,
  author    = {B{\"u}denbender, Martin},
  title     = {Der Atomausstieg in Deutschland - ein zukunftsf{\"a}higer Sonderweg im europ{\"a}ischen Kontext?},
  series = {atw International Journal for Nuclear Power},
  volume    = {54},
  journal   = {atw International Journal for Nuclear Power},
  number    = {10},
  publisher = {Inforum},
  address   = {Berlin},
  issn      = {14315254},
  pages     = {616 -- 627},
  year      = {2009},
  language  = {de}
}
@article{BuedenbenderJanssenWobben2009,
  author    = {B{\"u}denbender, Martin and Janssen, Matthias and Wobben, Magnus},
  title     = {Versorgungssicherheit auf Elektrizit{\"a}tsm{\"a}rkten — Investitionsdilemma durch ineffizientes Marktdesign?},
  series = {Zeitschrift f{\"u}r Energiewirtschaft},
  volume    = {33},
  journal   = {Zeitschrift f{\"u}r Energiewirtschaft},
  number    = {1},
  issn      = {1866-2765},
  pages     = {49 -- 61},
  year      = {2009},
  abstract  = {Dieser Artikel befasst sich mit dem Investitionsdilemma in der Stromerzeugung, welches in unzureichend ausgestalteten liberalisierten Stromm{\"a}rkten zu einem gesamtwirtschaftlich unerw{\"u}nscht geringen Niveau an Versorgungssicherheit f{\"u}hrt. Die origin{\"a}ren Ursachen im deutschen Strommarkt liegen in einer eingeschr{\"a}nkten Schadenersatzpflicht der Lieferanten im Falle eines kapazit{\"a}tsbedingten Stromausfalls und in der zeitlichen Differenz zwischen letzter Handelsm{\"o}glichkeit und Lieferung. Letzteres verhindert ein jederzeitiges individuelles Glattstellen von unerwartet auftretenden Ein- bzw. Ausspeise{\"a}nderungen. Des Weiteren f{\"u}hren Faktoren wie die fehlende Partizipation der Endverbraucher am Großhandelsmarkt, die nur undifferenziert m{\"o}gliche Abschaltung von Endverbrauchern oder time lags durch lange Bau- und Genehmigungszeiten von Erzeugungskapazit{\"a}ten in Verbindung mit {\"u}ber lange Zeitr{\"a}ume nicht versicherbaren Risiken bez{\"u}glich Brennstoff-, CO2-Zertifikate- und Strompreisen zu einer Versch{\"a}rfung der Problematik. Sinnvolle L{\"o}sungsans{\"a}tze sind zum einen die Erh{\"o}hung der Intraday-Handelsliquidit{\"a}t zur Verbesserung der Marktr{\"a}umungsfunktion bis m{\"o}glichst kurz vor Stromlieferung, was z. B. durch eine F{\"o}rderung der Direktvermarktung Erneuerbarer Energien erreicht werden kann. Zum anderen tr{\"a}gt ein verst{\"a}rkter Ausbau von smart metern bei Endverbrauchern zu einer h{\"o}heren Versorgungssicherheit bei, da dies die Gl{\"a}ttung von Lastspitzen und die Artikulation der tats{\"a}chlichen Zahlungsbereitschaft von Endverbrauchern am Großhandelsmarkt erm{\"o}glicht.},
  language  = {de}
}
@article{Call1995,
  author    = {Call, Guido},
  title     = {Entwicklung timingabh{\"a}ngiger Marketing Strategien in fr{\"u}hen Phasen des Produktentstehungsprozesses},
  series = {Arbeits- und Ergebnisbericht des Sonderforschungsbereiches 361: Modelle und Methoden zur integrierten Produkt- und Prozessgestaltung},
  journal   = {Arbeits- und Ergebnisbericht des Sonderforschungsbereiches 361: Modelle und Methoden zur integrierten Produkt- und Prozessgestaltung},
  address   = {Aachen},
  year      = {1995},
  language  = {de}
}
@article{Call2003,
  author    = {Call, Guido},
  title     = {Couponing},
  series = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Weiterbildung. 32 (2003), H. 11},
  journal   = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Weiterbildung. 32 (2003), H. 11},
  isbn      = {0340-3084},
  pages     = {1372 -- 1377},
  year      = {2003},
  language  = {de}
}
@article{Call2002,
  author    = {Call, Guido},
  title     = {Versandhandel und eCommerce: Kannibalisierung oder Erg{\"a}nzung},
  series = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Weiterbildung. 31 (2002), H. 12},
  journal   = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Weiterbildung. 31 (2002), H. 12},
  isbn      = {0340-3084},
  pages     = {1535 -- 1540},
  year      = {2002},
  language  = {de}
}
@article{Call2001,
  author    = {Call, Guido},
  title     = {Analyse des Sortimentverbunds},
  series = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Weiterbildung. 30 (2001), H. 11},
  journal   = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Weiterbildung. 30 (2001), H. 11},
  isbn      = {0340-3084},
  pages     = {1501 -- 1507},
  year      = {2001},
  language  = {de}
}
@article{Call1999,
  author    = {Call, Guido},
  title     = {Innovations - Check - Wie Innovationsf{\"a}higkeit nachhaltig verbessert werden kann - dargestellt am Beispiel BASF},
  series = {IO Management (1999)},
  journal   = {IO Management (1999)},
  pages     = {58 -- 63},
  year      = {1999},
  language  = {de}
}
@article{Call2007,
  author    = {Call, Guido},
  title     = {[Kapitel 3] : Marketing und Vetrieb},
  series = {Business-Management f{\"u}r Ingenieure : beurteilen - entscheiden - gestalten / Rolf Grap (Hrsg.). - (REFA-Fachbuchreihe Unternehmensentwicklung)},
  journal   = {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     = {34 -- 57},
  year      = {2007},
  language  = {de}
}
@article{CaroMazzonCaemmereretal.2011,
  author    = {Caro, Abrao and Mazzon, Jos{\´e} Afonso and Caemmerer, Barbara and Weßling, Matthias},
  title     = {Inovatividade, envolvimento, atitude e experiencia na adocao da compra on-line - Innovation, involvement, attitude and experience in buying online},
  series = {Revista de administra{\c{c}}{\~a}o de empr{\^e}sas : RAE},
  volume    = {51},
  journal   = {Revista de administra{\c{c}}{\~a}o de empr{\^e}sas : RAE},
  number    = {6},
  publisher = {-},
  address   = {S{\~a}o Paulo},
  issn      = {0034-7590},
  pages     = {568 -- 584},
  year      = {2011},
  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{ChwallekEngelenOswaldetal.2012,
  author    = {Chwallek, Constanze and Engelen, Andreas and Oswald, Monika and Brettel, Malte},
  title     = {Die Wir­kung des F{\"u}h­rungs­ver­hal­tens des Top-Ma­nage­ments auf die un­ter­neh­me­ri­sche Ori­en­tie­rung - ein 5-L{\"a}n­der-Ver­gleich},
  series = {Zfbf : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung},
  journal   = {Zfbf : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung},
  number    = {2},
  publisher = {Springer Fachmedien},
  address   = {Wiesbaden},
  issn      = {0341-2687},
  pages     = {138 -- 165},
  year      = {2012},
  language  = {de}
}
@article{ChwallekFarziWinkelmannetal.2003,
  author    = {Chwallek, Constanze and Farzi, T. and Winkelmann, K. and Killich, S.},
  title     = {Etablierung der Dienstleistung Wissensmanagement in vernetzten Organisationsstrukturen / Farzi, T. ; Winkelmann, K. ; Killich, S. ; Hutterer, P. ; Chwallek, C.},
  series = {Kooperation und Arbeit in vernetzten Welten - Tagungsband der GFA Herbstkonferenz 2003 Aachen, 29.September - 01. Oktober 2003, Hrsg.: Luczak, H.},
  journal   = {Kooperation und Arbeit in vernetzten Welten - Tagungsband der GFA Herbstkonferenz 2003 Aachen, 29.September - 01. Oktober 2003, Hrsg.: Luczak, H.},
  publisher = {Ergonomia Verl.},
  address   = {Stuttgart},
  pages     = {261 -- 265},
  year      = {2003},
  language  = {de}
}