@inproceedings{BeckerEggertHeddieretal.2012, author = {Becker, J{\"o}rg and Eggert, Mathias and Heddier, Marcel and Knackstedt, Ralf}, title = {Merging Conceptual Modeling and Law for Legally Compliant Information Systems Design - A Framework-Based Research Agenda}, series = {45th Hawaii International Conference on System Sciences 2012}, booktitle = {45th Hawaii International Conference on System Sciences 2012}, isbn = {978-0-7695-4525-7}, doi = {10.1109/HICSS.2012.428}, pages = {5241 -- 5248}, year = {2012}, language = {en} } @inproceedings{BeckerEggertSchwittay2012, author = {Becker, J{\"o}rg and Eggert, Mathias and Schwittay, Sebastian}, title = {How to Evaluate the Practical Relevance of Business Process Compliance Checking Approaches?}, series = {Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012}, booktitle = {Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012}, editor = {Mattfeld, Dirk Christian}, publisher = {Institut f{\"u}r Wirtschaftsinformatik}, address = {Braunschweig}, url = {http://nbn-resolving.de/urn:nbn:de:gbv:084-13011115376}, pages = {849 -- 862}, year = {2012}, language = {en} } @article{Weigand2012, author = {Weigand, Christoph}, title = {Statistical Tests Based on Reliability and Precision}, series = {Economic Quality Control : EQC ; international journal for quality and reliability}, volume = {27}, journal = {Economic Quality Control : EQC ; international journal for quality and reliability}, number = {1}, publisher = {De Gruyter}, address = {Berlin}, issn = {1869-6147}, doi = {10.1515/eqc-2012-0002}, pages = {43 -- 64}, year = {2012}, abstract = {The construction of a statistical test is investigated which is based only on "reliability" and "precision" as quality criteria. The reliability of a statistical test is quantifiedin a straightforward way by the probability that the decision of the test is correct. However, the quantification of the precision of a statistical test is not at all evident. Thereforethe paper presents and discusses several approaches. Moreover the distinction of "nullhypothesis" and "alternative hypothesis" is not necessary any longer.}, language = {en} } @inproceedings{KnackstedtEggertFleischer2012, author = {Knackstedt, Ralf and Eggert, Mathias and Fleischer, Stefan}, title = {The Legal Perspective on Business to Government Reporting - A Conceptual Modeling Approach and Its Application in the Financial Sector}, series = {45th Hawaii International Conference on System Sciences 2012}, booktitle = {45th Hawaii International Conference on System Sciences 2012}, isbn = {978-0-7695-4525-7}, doi = {10.1109/HICSS.2012.576}, pages = {2309 -- 2318}, year = {2012}, language = {en} } @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{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} } @incollection{BeckerKnackstedtEggertetal.2012, author = {Becker, J{\"o}rg and Knackstedt, Ralf and Eggert, Mathias and Fleischer, Stefan}, title = {Fachkonzeptionelle Modellierung von Berichtspflichten in Finanzaufsicht und Verwaltung mit dem H2-Toolset}, series = {Auf dem Weg zu einer offenen, smarten und vernetzten Verwaltungskultur}, booktitle = {Auf dem Weg zu einer offenen, smarten und vernetzten Verwaltungskultur}, publisher = {Gesellschaft f{\"u}r Informatik}, address = {Bonn}, isbn = {978-3-88579-291-8}, pages = {83 -- 94}, year = {2012}, language = {de} } @inproceedings{FredebeulKreinSteingroever2013, author = {Fredebeul-Krein, Markus and Steingr{\"o}ver, Markus}, title = {Enhancing broadband development and internet usages for improving networks and services in APEC member economies: Bridging the digital divide}, series = {The 19th ITS Biennial Conference 2012 "Moving Forward with Future Technologies: Opening a Platform for All" 18 - 21 November 2012, Thailand}, booktitle = {The 19th ITS Biennial Conference 2012 "Moving Forward with Future Technologies: Opening a Platform for All" 18 - 21 November 2012, Thailand}, publisher = {ITS}, address = {Bangkok}, pages = {13 S.}, year = {2013}, language = {en} } @inproceedings{HerzwurmPietsch2013, author = {Herzwurm, Georg and Pietsch, Wolfram}, title = {Introduction of RePriCo'13}, series = {19th International Working Conference on Requirements Engineering: Foundation for Software Quality (REFSQ 2013) : proceedings of the REFSQ 2013 Workshops CreaRE, IWSPM, and RePriCo, the REFSQ 2013 Empirical Track (Empirical Live Experiment and Empirical Research Fair), the REFSQ 2013 Doctoral Symposium, and the REFSQ 2013 Poster Session. ICB-research report. No. 56}, booktitle = {19th International Working Conference on Requirements Engineering: Foundation for Software Quality (REFSQ 2013) : proceedings of the REFSQ 2013 Workshops CreaRE, IWSPM, and RePriCo, the REFSQ 2013 Empirical Track (Empirical Live Experiment and Empirical Research Fair), the REFSQ 2013 Doctoral Symposium, and the REFSQ 2013 Poster Session. ICB-research report. No. 56}, publisher = {Duisburg-Essen}, address = {Univ.}, issn = {ISSN 1860-2770 (Print ) ; ISSN 1866-5101 (Online)}, pages = {103 -- 105}, year = {2013}, language = {en} } @article{Timme2013, author = {Timme, Michael}, title = {Begrenzung von Mietb{\"u}rgschaften gem. \S 551 Abs. 4 BGB?}, series = {Monatsschrift f{\"u}r deutsches Recht : MdR}, volume = {16}, journal = {Monatsschrift f{\"u}r deutsches Recht : MdR}, publisher = {Verlag Dr. Otto Schmidt}, address = {K{\"o}ln}, issn = {0340-1812 (Print) ; 2194-4202 (E-Journal)}, pages = {948 -- 949}, year = {2013}, language = {de} } @article{Timme2013, author = {Timme, Michael}, title = {Begrenzung von Mietb{\"u}rgschaften gem. \S 551 Abs. 4 BGB?}, series = {Der Miet-Rechts-Berater : MietRB}, journal = {Der Miet-Rechts-Berater : MietRB}, number = {8}, publisher = {Verlag Dr. Otto Schmidt}, address = {K{\"o}ln}, issn = {1612-040X}, pages = {248 -- 249}, year = {2013}, language = {de} } @article{SchneiderSchneider2013, author = {Schneider, Bettina and Schneider, Wilhelm}, title = {Rechnungslegung nach IFRS im Vergleich zum HGB}, series = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Fortbildung}, journal = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Fortbildung}, publisher = {Lange}, address = {D{\"u}sseldorf}, issn = {0340-3084}, pages = {536 -- 541}, year = {2013}, language = {de} } @article{Mueller2013, author = {M{\"u}ller, Thomas}, title = {Aufweichung der Gewaltenteilung und Demokratieverlust - Achtung vor dem Parlament. Darstellung einer Rechtsch{\"o}pfung der Exekutive im Umfeld des \S15 AStG}, series = {Der Betrieb}, journal = {Der Betrieb}, number = {11}, publisher = {Fachmedien Otto Schmidt}, address = {D{\"u}sseldorf}, issn = {0005-9935}, pages = {542 -- 548}, year = {2013}, language = {de} } @book{Mueller2013, author = {M{\"u}ller, Thomas}, title = {K{\"o}rperschaftsteuergesetz / Unter Mitarb. von ... Thomas M{\"u}ller ...}, editor = {M{\"o}ssner, Manfred}, publisher = {NWB Verl.}, address = {Herne}, isbn = {978-3-482-64311-8}, pages = {XXIV, 2048 S.}, year = {2013}, language = {de} } @article{Frings2013, author = {Frings, Michael}, title = {{\"A}nderungen zur Haftung und Verg{\"u}tung im Vereins- und Stiftungsrecht}, series = {Neue Wirtschaftsbriefe NWB Steuer- und Wirtschaftsrecht}, journal = {Neue Wirtschaftsbriefe NWB Steuer- und Wirtschaftsrecht}, publisher = {NWB Verlag}, address = {Herne}, issn = {0028-3460}, pages = {693 -- 699}, year = {2013}, language = {de} } @article{Frings2013, author = {Frings, Michael}, title = {Begrenzung von vertraglichen H{\"o}chstfristen f{\"u}r Zahlungen und Abnahmen}, series = {Neue Wirtschaftsbriefe NWB Steuer- und Wirtschaftsrecht}, journal = {Neue Wirtschaftsbriefe NWB Steuer- und Wirtschaftsrecht}, publisher = {NWB Verlag}, address = {Herne}, issn = {0028-3460}, pages = {49 -- 56}, year = {2013}, language = {de} } @article{SchneiderSchneiderKinderetal.2013, author = {Schneider, Bettina and Schneider, Wilhelm and Kinder, Stephanie and Meinhardt, Kerstin}, title = {Die Fallstudie: Besteuerung außerordentlicher Eink{\"u}nfte bei der Einkommensteuer}, series = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Pr{\"u}fung, Berufseinstieg und Fortbildung}, volume = {42}, journal = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Pr{\"u}fung, Berufseinstieg und Fortbildung}, number = {11}, publisher = {Lange}, address = {D{\"u}sseldorf}, issn = {0340-3084}, pages = {1432 -- 1434}, year = {2013}, language = {de} } @article{Mueller2013, author = {M{\"u}ller, Thomas}, title = {Streitwertermittlung nach dem neuen \S 52 Abs. 3 S. 2 GKG - Auswirkungen auch bei der Besteuerung von Unternehmen}, series = {Betriebs-Berater : BB}, journal = {Betriebs-Berater : BB}, number = {H. 42}, publisher = {Beck}, address = {M{\"u}ller}, issn = {0947-0581 (E-Journal); 0340-7918 (Print)}, pages = {2519 -- 2521}, year = {2013}, language = {de} } @incollection{HoepnerSchminke2013, author = {Hoepner, Gert and Schminke, Lutz H.}, title = {Dialog-Marketing - 2 in 1 - mehr als 3-fach erfolgreich}, series = {Marketing in Forschung und Praxis : [Jubil{\"a}umsausgabe zum 40-j{\"a}hrigen Bestehen der Arbeitsgemeinschaft f{\"u}r Marketing] / hrsg. von G{\"u}nter Hofbauer ...}, booktitle = {Marketing in Forschung und Praxis : [Jubil{\"a}umsausgabe zum 40-j{\"a}hrigen Bestehen der Arbeitsgemeinschaft f{\"u}r Marketing] / hrsg. von G{\"u}nter Hofbauer ...}, publisher = {Uni-Ed.}, address = {Berlin}, isbn = {978-3-942171-98-4}, pages = {375 -- 396}, year = {2013}, 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{Lind2013, author = {Lind, Thorsten Patric}, title = {Zur Anwendung der Gesch{\"a}ftschancenlehre auf den gesch{\"a}ftsf{\"u}hrenden Gesellschafter einer Gesellschaft b{\"u}rgerlichen Rechts : BGH, Urteil vom 04.12.2012 - II ZR 159/10 : Anmerkung}, series = {LMK : kommentierte BGH-Rechtsprechung ; in Zsarb. mit der Neuen Juristischen Wochenschrift / Lindenmaier-M{\"o}hring}, journal = {LMK : kommentierte BGH-Rechtsprechung ; in Zsarb. mit der Neuen Juristischen Wochenschrift / Lindenmaier-M{\"o}hring}, number = {Ausg. 5}, publisher = {Beck}, address = {M{\"u}nchen}, issn = {1611-1095}, pages = {345471}, year = {2013}, language = {de} } @article{Timme2013, author = {Timme, Michael}, title = {'Entsch{\"a}rfte' {\"A}nderungen im Prozesskosten- und Beratungshilferecht}, series = {Neue juristische Wochenschrift : NJW}, volume = {Jg. 66}, journal = {Neue juristische Wochenschrift : NJW}, number = {H. 42}, publisher = {Beck}, address = {M{\"u}nchen}, issn = {0341-1915}, pages = {3057 -- 3059}, year = {2013}, language = {de} } @incollection{Pietsch2013, author = {Pietsch, Wolfram}, title = {A framework for strategic positioning of IT-products}, series = {Software business : from physical products to software services and solutions : 4th International Conference on Software Business, ICSOB 2013; Potsdam; Germany; 11 June 2013 through 14 June 2013. (Lecture notes in business information processing ; 150)}, booktitle = {Software business : from physical products to software services and solutions : 4th International Conference on Software Business, ICSOB 2013; Potsdam; Germany; 11 June 2013 through 14 June 2013. (Lecture notes in business information processing ; 150)}, publisher = {Springer}, address = {Berlin}, doi = {10.1007/978-3-642-39336-5_11}, pages = {102 -- 116}, year = {2013}, abstract = {IT Products are viewed and managed differently depending on the perspectives and the stage within the life cycle. A model is presented that integrates different perspectives and stages serving as an aid for the analysis of business models and focused positioning of IT-products. Four generic business models are analysed with regard to the product management function in general and the positioning field for IT-products specifically: off-the-shelf (license), license plus service, project, and system service (incl. cloud computing).}, language = {en} } @inproceedings{KnackstedtEggertHeddieretal.2013, author = {Knackstedt, Ralf and Eggert, Mathias and Heddier, Marcel and Chasin, Friedrich and Becker, J{\"o}rg}, title = {The Relationship of IS and Law - Insights into the German Online Car Registration Case}, series = {ECIS 2013 Completed Research. 18. Proceedings of the 21st European Conference on Information Systems}, booktitle = {ECIS 2013 Completed Research. 18. Proceedings of the 21st European Conference on Information Systems}, pages = {13 S.}, year = {2013}, language = {en} } @inproceedings{KnackstedtEggertHeddieretal.2013, author = {Knackstedt, Ralf and Eggert, Mathias and Heddier, Marcel and Chasin, Friedrich and Becker, J{\"o}rg}, title = {The Relationship Of Is And Law - The Perspective Of And Implications For IS Research}, series = {ECIS 2013 Completed Research. 18}, booktitle = {ECIS 2013 Completed Research. 18}, pages = {13 S.}, year = {2013}, language = {en} } @misc{KrollLudwigs2013, author = {Kroll-Ludwigs, Kathrin}, title = {Internationales Privatrecht - ein systematischer {\"U}berblick}, series = {Rabels Zeitschrift f{\"u}r ausl{\"a}ndisches und internationales Privatrecht (RabelsZ)}, volume = {77}, journal = {Rabels Zeitschrift f{\"u}r ausl{\"a}ndisches und internationales Privatrecht (RabelsZ)}, number = {4}, doi = {10.1628/003372513X671354}, pages = {843 -- 849}, year = {2013}, language = {de} } @article{GoergensGreubelMoosdorf2013, author = {G{\"o}rgens, Stefan and Greubel, Steffen and Moosdorf, Andreas}, title = {How to mobilize 20,000 people: Perspectives on retail and consumer goods}, pages = {52 -- 58}, year = {2013}, language = {en} } @article{OlbertzSturm2013, author = {Olbertz, Klaus and Sturm, Nora}, title = {Arbeitsrecht in der Insolvenz - Was gilt, wenn nichts mehr geht?}, series = {NWB - Steuer- und Wirtschaftsrecht}, journal = {NWB - Steuer- und Wirtschaftsrecht}, number = {45}, publisher = {NWB Verlag}, address = {Herne}, issn = {1860-9449}, pages = {3552 -- 3559}, year = {2013}, language = {de} } @incollection{KirschBassen2013, author = {Kirsch, Hans-J{\"u}rgen and Bassen, Yasmine}, title = {IGW RS HFA 21 : konzeptionelle L{\"o}sung oder Einzelfall? ; Erfolg bei Spenden sammelnden Organisationen ; eine bilanztheoretische Untersuchung}, series = {Jahrbuch f{\"u}r Controlling und Rechnungswesen. Vol. 29}, booktitle = {Jahrbuch f{\"u}r Controlling und Rechnungswesen. Vol. 29}, publisher = {LexisNexis, ARD Orac}, address = {Wien}, pages = {355 -- 369}, year = {2013}, language = {de} } @article{Olbertz2013, author = {Olbertz, Klaus}, title = {GmbH-Gesch{\"a}ftsf{\"u}hrer - Kein arbeitsrechtsfreier Raum}, series = {Arbeit und Arbeitsrecht : AuA}, journal = {Arbeit und Arbeitsrecht : AuA}, publisher = {Huss-Medien GmbH}, address = {Berlin}, issn = {0323-4568}, pages = {400 -- 403}, year = {2013}, language = {de} } @article{KrollLudwigs2013, author = {Kroll-Ludwigs, Kathrin}, title = {Anmerkung zu EuGH, Urt. v. 26. April 2012, Rs. C-92/12 PPU - Health Service Executive}, series = {GRP : Zeitschrift f{\"u}r das Privatrecht der Europ{\"a}ischen Union}, journal = {GRP : Zeitschrift f{\"u}r das Privatrecht der Europ{\"a}ischen Union}, number = {1}, publisher = {Verlag Dr. Otto Schmidt}, address = {K{\"o}ln}, issn = {2193-9519}, pages = {46 -- 49}, year = {2013}, language = {de} } @book{KrollLudwigs2013, author = {Kroll-Ludwigs, Kathrin}, title = {Die Rolle der Parteiautonomie im europ{\"a}ischen Kollisionsrecht}, publisher = {Mohr Siebeck}, address = {T{\"u}bingen}, isbn = {978-3-16-151950-5}, pages = {XXXI, 668 S.}, year = {2013}, language = {de} } @article{EggertKnackstedtFleischeretal.2013, author = {Eggert, Mathias and Knackstedt, Ralf and Fleischer, Stefan and Becker, J{\"o}rg}, title = {The Potential of Configurative Reference Modeling for Business to Government Reporting - A Modeling Technique and its Evaluation}, series = {e-Service Journal}, volume = {9}, journal = {e-Service Journal}, number = {1}, publisher = {Indiana University Press}, address = {Bloomington}, issn = {1528-8234}, pages = {28 -- 59}, year = {2013}, language = {en} } @inproceedings{BeckerEggertFleischeretal.2013, author = {Becker, J{\"o}rg and Eggert, Mathias and Fleischer, Stefan and Knackstedt, Ralf}, title = {How to Teach Regulatory Compliant Data Warehouse Engineering?}, series = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.}, booktitle = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.}, pages = {10 S.}, year = {2013}, language = {en} } @inproceedings{BeckerEggertBruningetal.2013, author = {Becker, J{\"o}rg and Eggert, Mathias and Bruning, Dennis and Saat, Jan}, title = {Applicability of Business Process Model Analysis Approaches - A Case Study in Financial Services Consulting}, series = {Wirtschaftsinformatik Proceedings 2013}, booktitle = {Wirtschaftsinformatik Proceedings 2013}, pages = {1181 -- 1195}, year = {2013}, language = {en} } @inproceedings{BeckerEggertSaatetal.2013, author = {Becker, J{\"o}rg and Eggert, Mathias and Saat, Jan and Dirding, Philipp}, title = {The Influence of Regulation on Data Warehouse Engineering - Investigating an IT Consulting Case in the Financial Service Industry}, series = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.}, booktitle = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.}, pages = {1 -- 8}, year = {2013}, 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} } @inproceedings{EggertWinkelmannLohmannetal.2013, author = {Eggert, Mathias and Winkelmann, Axel and Lohmann, Patrick and Knackstedt, Ralf}, title = {The Regulatory Influence On Management Information Systems - A Contingency Perspective}, series = {ECIS 2013 Completed Research. 9}, booktitle = {ECIS 2013 Completed Research. 9}, pages = {13 S.}, year = {2013}, 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} } @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} } @book{MuellerStoeckerLieber2014, author = {M{\"u}ller, Thomas and St{\"o}cker, Ernst E. and Lieber, Bettina}, title = {Die Organschaft : K{\"o}rperschaftsteuerrecht, Gewerbesteuerrecht, Umsatzsteuerrecht, Grunderwerbsteuerrecht}, edition = {9. Aufl.}, publisher = {NWB-Verl.}, address = {Herne}, isbn = {978-3-482-44609-2}, pages = {544 S.}, year = {2014}, language = {de} } @book{FredebeulKreinKochKulessaetal.2014, author = {Fredebeul-Krein, Markus and Koch, Walter A. S. and Kulessa, Margareta and Sputek, Agnes}, title = {Grundlagen der Wirtschaftspolitik}, edition = {4. Aufl.}, publisher = {UVK Verl.-Ges.}, address = {Konstanz [u.a.]}, isbn = {978-3-8252-8556-2}, pages = {508 S.}, year = {2014}, language = {de} } @article{Frings2014, author = {Frings, Michael}, title = {Das Gesetz gegen unseri{\"o}se Gesch{\"a}ftspraktiken}, series = {NWB : NWB Steuer- und Wirtschaftsrecht}, journal = {NWB : NWB Steuer- und Wirtschaftsrecht}, number = {11}, publisher = {NWB-Verlag}, address = {Herne}, issn = {0028-3460 (Print)}, pages = {769 -- 775}, year = {2014}, language = {de} } @article{Frings2014, author = {Frings, Michael}, title = {Neuregelung des Verbraucherschutzes - Umsetzung der EU-Verbraucherrechterichtlinie}, series = {NWB : NWB Steuer- und Wirtschaftsrecht}, journal = {NWB : NWB Steuer- und Wirtschaftsrecht}, number = {14}, publisher = {NWB-Verlag}, address = {Herne}, issn = {0028-3460 (Print)}, pages = {1003 -- 1018}, year = {2014}, language = {de} } @book{Siedenbiedel2014, author = {Siedenbiedel, Georg}, title = {Corporate Compliance : Grundelemente der strukturellen Integration von Compliance-Konzepten}, publisher = {NWB-Verl.}, address = {Herne}, isbn = {3-482-65131-0}, pages = {292 S.}, year = {2014}, language = {de} } @article{Timme2014, author = {Timme, Michael}, title = {Wohnungseigent{\"u}mergemeinschaft - Einstimmigkeitserfordernis bei Errichtung einer Mobilfunkantenne}, series = {Monatsschrift f{\"u}r Deutsches Recht : MDR : Zeitschrift f{\"u}r die Zivilrechts-Praxis}, volume = {68 (2014)}, journal = {Monatsschrift f{\"u}r Deutsches Recht : MDR : Zeitschrift f{\"u}r die Zivilrechts-Praxis}, number = {11}, publisher = {Verlag Dr. Otto Schmidt}, address = {K{\"o}ln}, issn = {0340-1812}, pages = {634 -- 635}, year = {2014}, abstract = {Der BGH (BGH v. 25.1.2014 - V ZR 48/13, MDR 2014, 399) hatte dar{\"u}ber zu befinden, ob auf dem Dach eines Hauses, das im Eigentum einer Wohnungseigent{\"u}mergemeinschaft steht, auch gegen den Willen eines einzelnen Eigent{\"u}mers eine Mobilfunkantenne angebracht werden kann. Das Urteil f{\"u}hrt in das Spannungsfeld einer Abw{\"a}gung zwischen Mehrheits- und Individualinteressen innerhalb einer WEG. Insoweit betont der BGH den grunds{\"a}tzlichen Vorrang der Individualinteressen, jedenfalls soweit es um Beeintr{\"a}chtigungen geht, die verst{\"a}ndlicherweise von einem Eigent{\"u}mer abgelehnt werden k{\"o}nnen. Der BGH verlangt im Ergebnis im Zweifel eine allseitige Zustimmung. Das Urteil ist zu begr{\"u}ßen, l{\"a}sst aber f{\"u}r die Zukunft Abgrenzungsfragen offen.}, language = {de} } @incollection{Lind2014, author = {Lind, Thorsten Patric}, title = {Insolvenzverwalter, Organe der Gl{\"a}ubiger : \S\S 56-62, 66-72, 74-79}, series = {Fachanwaltskommentar Insolvenzrecht / hrsg. von Martin Ahrens; Markus Gehrlein; Andreas Ringstmeier . - 2. Aufl.}, booktitle = {Fachanwaltskommentar Insolvenzrecht / hrsg. von Martin Ahrens; Markus Gehrlein; Andreas Ringstmeier . - 2. Aufl.}, publisher = {Luchterhand}, address = {K{\"o}ln}, isbn = {978-3-472-08559-1}, pages = {649 - 703; 728 - 745; 748 - 762}, year = {2014}, language = {de} } @incollection{Lind2014, author = {Lind, Thorsten Patric}, title = {Verwaltung und Verwertung der Insolvenzmasse : \S\S 148 - 164}, series = {Fachanwaltskommentar Insolvenzrecht / hrsg. von Martin Ahrens; Markus Gehrlein; Andreas Ringstmeier . - 2. Aufl.}, booktitle = {Fachanwaltskommentar Insolvenzrecht / hrsg. von Martin Ahrens; Markus Gehrlein; Andreas Ringstmeier . - 2. Aufl.}, publisher = {Luchterhand}, address = {K{\"o}ln}, isbn = {978-3-472-08559-1}, pages = {1317 -- 1356}, year = {2014}, language = {de} } @article{LindEllrich2014, author = {Lind, Thorsten Patric and Ellrich, Thomas}, title = {Zur Haftung der Gl{\"a}ubigerausschussmitglieder wegen unzureichender Kassenpr{\"u}fung}, series = {Der Betrieb}, volume = {67}, journal = {Der Betrieb}, number = {49}, publisher = {Fachmedien Otto Schmidt}, address = {D{\"u}sseldorf}, issn = {0005-9935}, pages = {2819 -- 2820}, year = {2014}, language = {de} } @article{GoedhuysJanzMohnen2014, author = {Goedhuys, Micheline and Janz, Norbert and Mohnen, Pierre}, title = {Knowledge-based productivity in "low-tech" industries: evidence from firms in developing countries}, series = {Industrial and corporate change}, volume = {23}, journal = {Industrial and corporate change}, number = {1}, publisher = {Oxford University Press}, address = {Oxford}, issn = {1464-3650 (E-Journal); 0960-6491 (Print)}, doi = {10.1093/icc/dtt006}, pages = {1 -- 23}, year = {2014}, abstract = {Using firm-level data from five developing countries—Brazil, Ecuador, South Africa, Tanzania, and Bangladesh—and three industries—food processing, textiles, and the garments and leather products—this article examines the importance of various sources of knowledge for explaining productivity and formally tests whether sector- or country-specific characteristics dominate these relationships. Knowledge sources driving productivity appear mainly sector specific. Also differences in the level of development affect the effectiveness of knowledge sources. In the food processing sector, firms with higher educated managers are more productive, and in least-developed countries, additionally those with technology licenses and imported machinery and equipment. In the capital-intensive textiles sector, productivity is higher in firms that conduct R\&D. In the garments and leather products sector, higher education of the managers, licensing, and R\&D raise productivity.}, language = {en} }