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(1980), Causal Models in Marketing, New York.\nBass, Frank M. (1969), A New Product Growth Model for Consumer Durables, in: Management Science, Vol. 15, S. 215–227.\nBerndt, Ralph\u002FFantapie Altobelli, Claudia (1991), Warum Bildschirmtext in der Bundesrepublik Deutschland scheiterte, in: zfbf, 43. Jg., S. 955–969.\nBerry, Leonard (1983), Relationship Marketing, in: Berry, Leonard L.\u002FShostack, Lynn G.\u002FUpah, Gregory D. (Hrsg.), Emerging Perspectives on Services Marketing, Chicago.\nDolan, Robert J.\u002FSimon, Hermann (1996), Power Pricing, New York.\nElsner, Ralf\u002FKrafft, Manfred\u002FHuchzermeier, Arnd (2004), Optimizing Rhenania’s Direct Marketing Business Multi-Level Modeling (DMLM) in a Multicatalog-Brand Environment, in: Marketing Science, 23. Jg., S. 192–206.\nEngelke, Jan\u002FSimon, Hermann (2007), Decision Support Systeme im Marketing, in: zfbf, 59. Jg., 117–139.\nGourville, John\u002FSoman, Dilip (1989), Payment Depreciation: The Effects of Temporally Separating Payments from Consumption, in: Journal of Consumer Research, Vol. 25 (September), S. 160–174.\nGreen, Paul\u002FSrinivasan, V. (1978), Conjoint Analysis in Consumer Research: Issues and Outlook, in: Journal of Consumer Research, Vol. 5, S. 103–123.\nGreen, Paul\u002FSrinivasan, V. (1990), Conjoint Analysis in Marketing Research: New Developments and Directions, in: Journal of Marketing, Vol. 54, S. 3–9.\nHildebrandt, Lutz\u002FHomburg, Christian (2001), Die Kausalanalyse, Stuttgart.\nKahnemann, David\u002FTwersky, Amos (1979), Prospect Theory: An Analysis of Decision under Risk, in: Econometrica, Vol. 4, S. 236–291.\nLambrecht, Anja\u002FSkiera, Bernd (2006), Paying Too Much and Being Happy About It: Existence, Causes and Consequences of Tariff-Choice Biases, in: Journal of Marketing Research, Vol. 43, S. 212–223.\nLittle, John D.C. (1979), Decision Support Systems for Marketing Managers, in: Journal of Marketing, Vol. 43, S. 9–26.\nLilien, Gary L. (2004), The Inaugural ISMS Practice Prize Competition, in: Marketing Science, Vol. 23, S. 180–191.\nLilien, Gary L. (2005), The 2004 ISMS Practice Prize Competition, in: Marketing Science, Vol. 24, S. 310–312.\nMarketing Science Institute (2002), Priority Topics, Cambridge\u002FMassachusetts.\nMeffert, Heribert (2007), Stellenwert und Perspektiven des Marketing — Empirische Befunde aus Wissenschaft und Praxis, in: Thexis, 24. Jg., S. 2–7.\nNagle, Thomas T.\u002FHolden, Reed K. (1996), The Strategy and Practice of Pricing, Englewood Cliffs.\nPalda, Kristian S. (1964), Measurement of Cumulative Advertising Effects, Englewood Cliffs.\nSimon, Hermann\u002FSebastian, Karl-Heinz (1987), Diffusion and Advertising: The German Telephone Campaign, in: Management Science, Vol. 33, S. 451–466.\nSimon, Hermann\u002FWuebker, Georg (2000), Mehr-Personen-Preisbildung, in: ZfB, 70. Jg., S. 729–746.\nSimon, Hermann (2004), Ertragssteigerungen durch effektivere Pricing-Prozesse, in: ZfB, 74. Jg., S. 1083–1102.\nTacke, Georg (1989), Nichtlineare Preisbildung, Wiesbaden.\nTelser, Lester G. (1962), The Demand for Branded Goods as Estimated from Consumer Panel Data, in: Review of Economics and Statistics, 44. Jg., S. 300–324.\nThaler, Richard H. (1999), Mental Accounting Matters, in: Journal of Behavioral Decision Making, Vol. 12. S. 183–206.\nThaler, Richard (1985), Mental Accounting and Consumer Choice, in: Marketing Science Vol. 4. S. 199–214.\nVölckner, Franziska (2004), Erfolgsfaktoren des Markentransfers: Eine kausalanalytische Betrachtung, in: Zeitschrift für Betriebswirtschaft, 74. Jg., S. 1137–1162.\nWiltinger, Kai (1998), Preismanagement in der unternehmerischen Praxis, Wiesbaden.\nWuebker, Georg (1998), Preisbündelung, Wiesbaden.",{"EN":103},"Unter Zugrundelegung einer entscheidungsorientierten Perspektive werden ausgewählte Konzepte, die die betriebswirtschaftliche Wissenschaft in den letzten vier Jahrzehnten entwickelt hat, im Hinblick auf ihre Rolle in der unternehmenspraxis analysiert. Die Analyse ergibt, dass die Hälfte der untersuchten acht Ansätze fühlbare Auswirkungen auf die Praxis hatte. Es gibt nicht den einen Grund, warum sich bestimmte Forschungsansätze in der Praxis nicht durchsetzen. Die Untersuchung deutet jedoch darauf hin, dass eine starke methodische Verfeinerung, akademisch induzierte Fragestellungen und die Nutzung historisch zufällig verfügbarer Daten dem Erfolg in der Praxis entgegenstehen. umgekehrt setzen sich Konzepte insbesondere dann durch, wenn sie dem Manager nachweisbare, im Hinblick auf Umsatz oder Budgeteinsatz wertvolle Einsichten vermitteln, die er auf intuitive Weise nicht erreichen kann. Von der Praxis selbst gehen zu geringe Anregungen für die Wissenschaft aus. Das liegt eher an objektiven Barrieren als am mangelnden Willen der Beteiligten. Wissenschaftler sollten sich stärker Forschungsanregungen aus der Praxis holen, Praktiker sollten stärker bereit sein, solche Anregungen zu geben. Die Wertungen in diesem Artikel beruhen auf den persönlichen Erfahrungen des Autors als Wissenschaftler und Berater. Es wird weder ein Anspruch auf Repräsentativität noch auf Vollständigkeit erhoben.",{"EN":105},"Betriebswirtschaftliche Wissenschaft und Unternehmenspraxis",{"VOID":107},"10.1007\u002FBF03372792","PUBLICATION","Author affiliation is blank","http:\u002F\u002Flink.springer.com\u002F10.1007\u002FBF03372792",[112],{"id":113,"sortIndex":19,"researcher":18,"roles":114,"affiliations":116,"properties":117},"2243eeed-82a6-4ede-8826-9e0afa62dfe6",[115],"AUTHOR",[],{"title":118},{"VI":119},"Hermann Simon","ARTICLE",{"url":110,"publisher":122,"properties":142},{"id":6,"createTime":7,"updateTime":8,"relativeEntities":123,"slug":10,"properties":124,"entityType":16,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19,"subjectFields":127,"manageAffiliations":128,"indexDatabases":129,"url":18,"thumbnailPath":18,"statistic":137,"gsStatistic":18,"type":88,"analyzePriority":18},[],{"issn":125,"title":126},{"VOID":13},{"VOID":15},[],[],[130],{"id":61,"indexDatabase":131,"url":74,"indexYears":75,"academicFieldIds":136,"indexDatabaseRanking":80},{"id":63,"createTime":64,"updateTime":65,"relativeEntities":132,"label":133,"description":134,"key":71,"publicationTags":135,"standard":18},[],{"EN":68,"VI":68},{"EN":68,"VI":70},[73],[77,78,79],{"impactFactor":19,"impactFactorByYear":138,"i10Index":19,"i10IndexLast5Year":19,"totalPublication":56,"totalPublicationByYear":139,"totalCitation":19,"totalCitationByYear":140,"totalCitationPerPublication":19,"totalCitationPerPublicationByYear":141,"hindexLast5Year":19,"hindex":19},{},{"2009":84,"2024":85},{},{},{"volume":143,"pages":145},{"VOID":144},"60",{"VOID":146},"73-93","2016-08-12",2016,false,{"id":151,"createTime":152,"updateTime":152,"relativeEntities":153,"slug":18,"properties":154,"entityType":108,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19,"primaryUrl":161,"fullTextUrl":18,"authors":162,"publicationType":120,"publisherRelationship":195,"citationCount":18,"citationInfo":18,"publishDate":221,"publishYear":148,"citationAnalyzeStatus":17,"lastCitationAnalyze":18,"indexDatabases":18,"openAccess":18,"references":18,"isForceReanalyzing":149},"370b6950-da77-42fe-bb78-305ff42e9575","2024-02-11T23:56:41.255+00:00",[],{"references":155,"title":157,"doi":159},{"VOID":156},"Berndt, Ralph\u002F Fantapié Altobelli, Claudia\u002F Sander, Matthias, Internationale Marketing-Politik, Springer Verlag, Berlin 1997, 442 S., br., DM 59,80.\nCorsten, Hans (Hrsg.), Management von Geschäftsprozessen, Theoretische Ansätze - 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Matschke, und Gerrit Brösel. 2005. Unternehmensbewertung im Fall der Spaltung. Finanz-Betrieb 7(11):718–728.\nCoenenberg, Adolf G. 1970. Unternehmensbewertung mit Hilfe der Monte-Carlo-Simulation. Zeitschrift für Betriebswirtschaft 40(12):793–804.\nCusatis, Patrick J., James A. Miles, und J. Randall Woolridge. 1993. Restructuring through spinoffs: the stock market evidence. Journal of Financial Economics 33(3):293–311.\nDaley, Lane, Vikas Mehrotra, und Ranjini Sivakumar. 1997. Corporate focus and value criterion: evidence from spin-offs. Journal of Financial Economics 45(2):257–281.\nDebreu, Gerard. 1959. Theory of value. London: Wiley.\nDesai, Hemang, und Prem C. Jain. 1999. Firm performance and focus: long-run stock market performance following spinoffs. Journal of Financial Economics 54(1):75–101.\nDinkelbach, Werner. 1969. Sensitivitätsanalysen und parametrische Programmierung. Berlin: Springer.\nDinkelbach, Werner, und Andreas Kleine. 1996. Elemente einer betriebswirtschaftlichen Entscheidungslehre. Berlin: Springer.\nDinkelbach, Werner, und Josef Kloock. 1969. Mathematische Programmierung. In Beiträge zur Unternehmensforschung, Hrsg. Günter Menges, 33–60. Wien: Physica.\nDittmar, Amy. 2004. Capital structure in corporate spin-offs. Journal of Business 77(1):9–43.\nDrukarczyk, Jochen. 2003. Unternehmensbewertung, 4. Aufl., München: Vahlen.\nDrukarczyk, Jochen, und Andreas Schüler. 2016. Unternehmensbewertung, 7. Aufl., München: Vahlen.\nEisenhardt, Kathleen M. 1989. Agency theory: an assessment and review. Academy of Management Review 14(1):57–74.\nFisher, Irving. 1930. The theory of interest. New York: Macmillan.\nFranke, Günter, und Herbert Hax. 2009. Finanzwirtschaft des Unternehmens und Kapitalmarkt, 6. Aufl., Berlin: Springer.\nFranke, Günter, und Helmut Laux. 1968. Die Ermittlung der Kalkulationszinsfüße für investitionstheoretische Partialmodelle. 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Do spin-offs really create value? The European case. Journal of Banking and Finance 28(5):1111–1135.\nWeingartner, H. Martin. 1963. Mathematical programming and the analysis of capital budgeting problems. Englewood Cliffs: Prentice-Hall.\nZadeh, Lotfi A. 1965. Fuzzy sets. Information and Control 8(3):338–353.\nZimmermann, Hans-Jürgen. 1975. Optimale Entscheidungen bei unscharfen Problembeschreibungen. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 27(12):785–795.",{"EN":232},"Bei einer Unternehmensspaltung werden ganze Unternehmensteile eines Ursprungsunternehmens oder auch nur einzelne Wirtschaftsgüter auf mindestens ein bestehendes oder neu zu gründendes Unternehmen übertragen, wobei die bisherigen Eigentümer des zu spaltenden Unternehmens direkt oder indirekt Eigentum an dem oder den aus der Spaltung hervorgehenden Unternehmen erlangen. In der Spaltungsverhandlung steht demnach die Verteilung der Eigentumsanteile der aus der Spaltung hervorgehenden Unternehmen auf die Spaltungsparteien im Mittelpunkt des zu lösenden Konflikts. Daher ist mit Hilfe einer Unternehmensbewertung zu ermitteln, welche Anteilsquote die Eigentümer des ursprünglichen Unternehmens an den Spaltungsunternehmen mindestens fordern müssen, damit sie sich nicht schlechter stellen als bei Verzicht auf die Spaltung. Der vorliegende Beitrag zeigt, wie dieses Bewertungsproblem anhand des Grenzquotenkalküls gelöst werden kann.",{"EN":234},"Zur Bewertung einer Unternehmensspaltung aus Sicht der Anteilseigner des zu spaltenden Unternehmens",{"VOID":236},"10.1007\u002Fs41471-017-0045-x","VERIFIED","Auto Verify","https:\u002F\u002Flink.springer.com\u002Farticle\u002F10.1007\u002Fs41471-017-0045-x",[241],{"id":242,"sortIndex":19,"researcher":18,"roles":243,"affiliations":244,"properties":253},"ba9f3d50-b074-47fe-adb4-051e7a4147a4",[115],[245],{"id":18,"sortIndex":19,"affiliation":246,"properties":18},{"id":247,"createTime":248,"updateTime":248,"relativeEntities":249,"slug":18,"properties":250,"entityType":55,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19},"71f33b80-e4f8-4bb9-8f8a-b6521698e613","2024-02-14T01:26:26.050+00:00",[],{"title":251},{"VI":252},"Lehrstuhl für Betriebswirtschaftslehre, insbesondere Investitionstheorie und Unternehmensbewertung, Fern-Universität in Hagen, Hagen (Westf.), Deutschland",{"title":254},{"VI":255},"Christian Toll",{"url":239,"publisher":257,"properties":277},{"id":6,"createTime":7,"updateTime":8,"relativeEntities":258,"slug":10,"properties":259,"entityType":16,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19,"subjectFields":262,"manageAffiliations":263,"indexDatabases":264,"url":18,"thumbnailPath":18,"statistic":272,"gsStatistic":18,"type":88,"analyzePriority":18},[],{"issn":260,"title":261},{"VOID":13},{"VOID":15},[],[],[265],{"id":61,"indexDatabase":266,"url":74,"indexYears":75,"academicFieldIds":271,"indexDatabaseRanking":80},{"id":63,"createTime":64,"updateTime":65,"relativeEntities":267,"label":268,"description":269,"key":71,"publicationTags":270,"standard":18},[],{"EN":68,"VI":68},{"EN":68,"VI":70},[73],[77,78,79],{"impactFactor":19,"impactFactorByYear":273,"i10Index":19,"i10IndexLast5Year":19,"totalPublication":56,"totalPublicationByYear":274,"totalCitation":19,"totalCitationByYear":275,"totalCitationPerPublication":19,"totalCitationPerPublicationByYear":276,"hindexLast5Year":19,"hindex":19},{},{"2009":84,"2024":85},{},{},{"volume":278,"pages":280},{"VOID":279},"70",{"VOID":281},"155-204","2017-12-12",2017,{"id":285,"createTime":286,"updateTime":287,"relativeEntities":288,"slug":289,"properties":290,"entityType":108,"verifyStatus":237,"verifyTime":287,"verifyNote":238,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19,"primaryUrl":299,"fullTextUrl":18,"authors":300,"publicationType":120,"publisherRelationship":316,"citationCount":18,"citationInfo":18,"publishDate":342,"publishYear":148,"citationAnalyzeStatus":17,"lastCitationAnalyze":18,"indexDatabases":18,"openAccess":18,"references":18,"isForceReanalyzing":149},"bf31e106-3a70-4713-88dc-76b130b5cce8","2023-12-07T07:49:07.859+00:00","2024-12-14T23:48:13.099+00:00",[],"Effizienzwirkungen-einer-Regulierung-von-Managergeh%C3%A4ltern-durch-das-Steuerrecht",{"references":291,"abstract":293,"title":295,"doi":297},{"VOID":292},"Allemann, Patrick\u002F Schmid, Franziska (2010), „Bonussteuer“: Steuer- und sozialversicherungsrechtliche Konsequenzen, in: Ernst & Young (Hrsg.), Tax News, Oktober 2010, S. 7.\nBalsam, Steven\u002F Ryan, David (1996), Response to Tax Law Changes Involving the Deductibility of Executive Compensation: A Model Explaining Corporate behavior, in: Journal of the American Taxation Association, Vol. 18, S. 1–12.\nBalsam, Steven\u002F Ryan, David (2005), Limiting Executive Compensation: The Case of CEOs Hired After the Imposition of 162 (m), Working Paper, Temple University.\nBalsam, Steven\u002FQin J. Yin (2005), Explaining Firm Willingness to Forfeit Tax Deductions Under Internal Revenue Code Section 162 (m): The Million-Dollar Cap, in: Journal of Accounting and Public Policy, Vol. 24, S. 300–324.\nBebchuk, Lucian A.\u002F Fried, Jesse M. (2003), Executive Compensation as an Agency Problem, in: Journal of Economic Perspectives, Vol. 17, S. 71–92.\nBebchuk, Lucian A.\u002F Fried, Jesse M. (2004), Pay Without Performance: The Unfulfilled Promise of Executive Compensation, Cambridge MA.\nBlacconiere, Walter G.\u002F Johnson, Marilyn F.\u002F Lewis, Melissa F. 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(1990), Performance Pay and Top-Management Incentives, in: Journal of Political Economy, Vol. 98, S. 225–264\nKatšcák, Peter (2009), Taxes and Executive Compensation, in: CESifo Economic Studies, Vol. 55, S. 542–568.\nKnoll, Leonhard (1998), Besteuerung von Stock Options–Anmerkungen zu einer juristischen Frontlinie in ökonomischem Niemandsland, in: Steuer und Wirtschaft, 75. Jg., S. 133–137.\nKreps, David M. (1988), Notes on the Theory of Choice, Boulder et al.\nLong, Michael S. (1992), The Incentives Behind the Adoption of Executive Stock Option Plans in U.S. Corporations, in: Financial Management, Vol. 21, S. 12–21.\nMacho-Stadler, Inés\u002F Pérez-Castrillo, David J. (2005), An Introduction to the Economics of Information, 2. Aufl., Oxford.\nMarino, Anthony M.\u002F Zábojník, Ján (2008), Work-related Perks, Agency Problems, and Optimal Incentive Contracts, in: RAND Journal of Economics, Vol. 39, S. 565–585.\nMiske, Ryan (2004), Can’t Cap Corporate Greed: Unintended Consequences of Trying to Control Executive Compensation Through the Tax Code, in: Minnesota Law Review, Vol. 88, S. 1673–1696.\nMullane, Joy S. (2009), Incidence and Accidents: Regulation of Executive Compensation Through the Tax Code, in: Lewis and Clark Law Review, Vol. 13, S. 485–552.\nNiemann, Rainer (2007), Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung. arqus Diskussionsbeitrag Nr. 28, http:\u002F\u002Fwww.arqus.info.\nNiemann, Rainer (2008), The Effects of Differential Taxation on Managerial Effort and Risk Taking, in: FinanzArchiv, 64. Jg., S. 273–310.\nNiemann, Rainer (2011), Asymmetric Taxation and Performance-Based Incentive Contracts, CESifoWorking Paper No. 3363.\nPerry, Tod\u002F Zenner, Marc (2001), Pay for Performance? Government Regulation and the Structure of Compensation Contracts, in: Journal of Financial Economics, Vol. 62, S. 453–488.\nPolsky, Gregg D. 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Jg., S. 592–602.\nSeibert, Ulrich (2010), Die Koalitionsgruppe „Managervergütungen“: Rechtspolitische Überlegungen zur Beschränkung der Vorstandsvergütung (Ende 2007 bis März 2009), in: Kindler, Peter et al. (Hrsg.), Festschrift für Uwe Hüffer zum 70. Geburtstag, München, S. 955–972.\nSPD (2011), Fortschritt und Gerechtigkeit: Wirtschaftlicher Erfolg, solide Finanzen und sozialer Zusammenhalt, Beschluss-Nr. 53, Ordentlicher SPD-Bundesparteitag Berlin vom 4.–6. Dezember 2011.\nSPÖ (2010), Änderungen bei der Absetzbarkeit von Managergehälter, im Internet unter: http:\u002F\u002Fgerechtigkeit.spoe.at\u002F (Stand 30.05.2011).\nSpremann, Klaus (1987), Agent and Principal, in: Bamberg, Günter\u002F Spremann, Klaus (Hrsg.), Agency Theory, Information and Incentives, Berlin, Heidelberg, S. 3–37.\nVan Kann, Jürgen\u002F Keiluweit, Anjela (2009), Das neue Gesetz zur Angemessenheit der Vorstandsvergütung: Wichtige Reform oder viel Lärm um nichts?, in: Deutsches Steuerrecht, 47. Jg., S. 1587–1592.\nWagenhofer, Alfred\u002F Ewert, Ralf (1993), Linearität und Optimalität in ökonomischen Agency Modellen, in: Zeitschrift für Betriebswirtschaft, 63. Jg., S. 373–391.\nZelinsky, Aaron S. J. (2009), Taxing Unreasonable Compensation: § 162(a)(1) and Managerial Power, in: Yale Law Journal, Vol. 119, S. 637–647.",{"EN":294},"In der rechtspolitischen Diskussion um eine Regulierung von Managementvergütungen wird von mehreren Parteien gefordert, den Betriebsausgabenabzug für Vorstandsgehälter einzuschränken, um die als überhöht angesehenen Vergütungen zu begrenzen und die „Subvention“ durch die Steuerzahler zu reduzieren. In A bhängigkeit von der Ausgestaltung der jeweiligen Parteivorschläge wären von einer solchen Regelung in den Jahren 2007–2010 Vergütungsvolumina von mindestens 200 bis 800 Mio. EUR allein für die aktiven Vorstände der 30 DAX- und 50 MDAX-Unternehmen betroffen gewesen. Im Rahmen eines linearen Agency-Modells kann gezeigt werden, dass eine Abzugsbeschränkung für Managergehälter unabhängig von der Funktionsfähigkeit unternehmensinterner Kontrollstrukturen zwar geeignet ist, eine Reduzierung von Managergehältern zu bewirken. Allerdings muss eine Einschränkung des Betriebsausgabenabzugs kein höheres Steueraufkommen zur Folge haben, sondern kann auch zu Aufkommensverlusten führen. Die Vertragsparteien wählen infolge der steuerlichen Verzerrung einen ineffizienten Entlohnungsvertrag, dessen negative Auswirkungen auf das Steueraufkommen durch die Verbreiterung der Bemessungsgrundlage auf Unternehmensebene teilweise nicht kompensiert werden können.",{"EN":296},"Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht",{"VOID":298},"10.1007\u002FBF03373701","http:\u002F\u002Flink.springer.com\u002F10.1007\u002FBF03373701",[301],{"id":302,"sortIndex":19,"researcher":18,"roles":303,"affiliations":304,"properties":313},"1061b838-1e22-4c92-a6f0-a941e9a2c2b9",[115],[305],{"id":18,"sortIndex":19,"affiliation":306,"properties":18},{"id":307,"createTime":308,"updateTime":308,"relativeEntities":309,"slug":18,"properties":310,"entityType":55,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19},"671fce2d-b298-4d8f-885a-d09e5e1b917b","2023-12-07T07:49:07.874+00:00",[],{"title":311},{"VI":312},"Abteilung für Betriebswirtschaftslehre, insbesondere Betriebswirtschaftliche Steuerlehre, Eberhard Karls Universität Tübingen, Tübingen, Deutschland",{"title":314},{"VI":315},"Jan Voßmerbäumer",{"url":299,"publisher":317,"properties":337},{"id":6,"createTime":7,"updateTime":8,"relativeEntities":318,"slug":10,"properties":319,"entityType":16,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19,"subjectFields":322,"manageAffiliations":323,"indexDatabases":324,"url":18,"thumbnailPath":18,"statistic":332,"gsStatistic":18,"type":88,"analyzePriority":18},[],{"issn":320,"title":321},{"VOID":13},{"VOID":15},[],[],[325],{"id":61,"indexDatabase":326,"url":74,"indexYears":75,"academicFieldIds":331,"indexDatabaseRanking":80},{"id":63,"createTime":64,"updateTime":65,"relativeEntities":327,"label":328,"description":329,"key":71,"publicationTags":330,"standard":18},[],{"EN":68,"VI":68},{"EN":68,"VI":70},[73],[77,78,79],{"impactFactor":19,"impactFactorByYear":333,"i10Index":19,"i10IndexLast5Year":19,"totalPublication":56,"totalPublicationByYear":334,"totalCitation":19,"totalCitationByYear":335,"totalCitationPerPublication":19,"totalCitationPerPublicationByYear":336,"hindexLast5Year":19,"hindex":19},{},{"2009":84,"2024":85},{},{},{"volume":338,"pages":340},{"VOID":339},"64",{"VOID":341},"536-561","2016-09-09",{"id":344,"createTime":345,"updateTime":346,"relativeEntities":347,"slug":348,"properties":349,"entityType":108,"verifyStatus":237,"verifyTime":358,"verifyNote":238,"syncStatus":17,"languages":359,"translateLanguages":18,"viewCount":19,"primaryUrl":361,"fullTextUrl":18,"authors":362,"publicationType":120,"publisherRelationship":381,"citationCount":18,"citationInfo":18,"publishDate":402,"publishYear":403,"citationAnalyzeStatus":17,"lastCitationAnalyze":18,"indexDatabases":18,"openAccess":18,"references":404,"isForceReanalyzing":149},"6ec24204-ab7c-4def-a6d7-47ed2750c05c","2024-04-11T10:05:17.736+00:00","2025-02-02T23:41:49.716+00:00",[],"Strategien-von-Standardsoftware-Anbietern-Eine-Analyse-auf-der-Basis-von-Netzeffekten",{"keywords":350,"abstract":352,"title":354,"doi":356},{"EN":351},"",{"EN":353},"This paper examines strategies of standard software vendors, in view of the existence of network effects on standard software markets. In particular, we analyze if and under which conditions penetration pricing can be considered as a promising strategy. Our work is based on a simulation model, which provides the opportunity to examine the impact of alternative pricing strategies on the distribution of software systems. Furthermore, the paper provides some empirical results.",{"EN":355},"Strategien von Standardsoftware-Anbietern: Eine Analyse auf der Basis von Netzeffekten",{"VOID":357},"10.1007\u002FBF03376987","2025-02-02T23:41:49.715+00:00",[360],"EN","https:\u002F\u002Flink.springer.com\u002Farticle\u002F10.1007\u002FBF03376987",[363],{"id":364,"sortIndex":19,"researcher":18,"roles":365,"affiliations":366,"properties":376},"56416b31-3871-4d26-91f1-d9d895aa227d",[],[367],{"id":18,"sortIndex":19,"affiliation":368,"properties":18},{"id":369,"createTime":370,"updateTime":370,"relativeEntities":371,"slug":372,"properties":373,"entityType":55,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19},"5695d756-293f-432f-a284-776cc8b0d3ba","2024-04-11T10:05:17.744+00:00",[],"Fakult%C3%A4t-f%C3%BCr-Wirtschaftswissenschaften-Lehrstuhl-f%C3%BCr-ABWL-insbesondere-Wirtschaftsinformatik-Technische-Universit%C3%A4t-Freiberg-Freiberg-Deutschland",{"title":374},{"EN":375},"Fakultät für Wirtschaftswissenschaften, Lehrstuhl für ABWL, insbesondere Wirtschaftsinformatik, Technische Universität Freiberg, Freiberg, Deutschland",{"title":377,"email":379},{"EN":378},"Peter Buxmann",{"VOID":380},"buxmann@bwl.tu-freiberg.de",{"url":18,"publisher":382,"properties":18},{"id":6,"createTime":7,"updateTime":8,"relativeEntities":383,"slug":10,"properties":384,"entityType":16,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19,"subjectFields":387,"manageAffiliations":388,"indexDatabases":389,"url":18,"thumbnailPath":18,"statistic":397,"gsStatistic":18,"type":88,"analyzePriority":18},[],{"issn":385,"title":386},{"VOID":13},{"VOID":15},[],[],[390],{"id":61,"indexDatabase":391,"url":74,"indexYears":75,"academicFieldIds":396,"indexDatabaseRanking":80},{"id":63,"createTime":64,"updateTime":65,"relativeEntities":392,"label":393,"description":394,"key":71,"publicationTags":395,"standard":18},[],{"EN":68,"VI":68},{"EN":68,"VI":70},[73],[77,78,79],{"impactFactor":19,"impactFactorByYear":398,"i10Index":19,"i10IndexLast5Year":19,"totalPublication":56,"totalPublicationByYear":399,"totalCitation":19,"totalCitationByYear":400,"totalCitationPerPublication":19,"totalCitationPerPublicationByYear":401,"hindexLast5Year":19,"hindex":19},{},{"2009":84,"2024":85},{},{},"2002-08-01",2002,[405,407,409,411,413,415,417,419,421,423,425,427,429,431,433,435,437,439,441,443,445,447,449],{"id":18,"text":406,"url":18,"identifiers":18},"Ahlert, Dieter\u002FSchröder, Hendrik (1996), Rechtliche Grundlagen des Marketing, 2. Aufl.",{"id":18,"text":408,"url":18,"identifiers":18},"Arthur, Brian W. (1989), Competing technologies, increasing returns, and lock-in by historical events, in: The Economic Journal, Vol. 99, S. 116–131.",{"id":18,"text":410,"url":18,"identifiers":18},"Bakos, Yannis\u002FBrynjolfsson, Erik (2000), Bundling and Competition on the Internet: Aggregation Strategies for Information Goods, in: Marketing Science, verfügbar unter http:\u002F\u002Fwww.stern.nyu.edu\u002F∼bakos\u002Fbci.pdf [abgerufen am 13. 8. 2001].",{"id":18,"text":412,"url":18,"identifiers":18},"Besen, Stanley M.\u002FFarrell, Joseph (1994), Choosing How to Compete: Strategies and Tactics in Standardization, in: Journal of Economic Perspectives, Vol. 8, No. 2, S. 117–131.",{"id":18,"text":414,"url":18,"identifiers":18},"Buxmann, Peter\u002FKönig, Wolfgang (1997), Empirische Ergebnisse zum Einsatz der betrieblichen Standardsoftware SAP R\u002F3, in: Wirtschaftsinformatik, 39. Jg., Heft 4, S. 331–338.",{"id":18,"text":416,"url":18,"identifiers":18},"Buxmann, Peter\u002FWeitzel, Tim\u002FKönig, Wolfgang (1999), Auswirkung alternativer Koordinationsmechanismen auf die Auswahl von Kommunikationsstandards, in: Zeitschrift für Betriebswirtschaft, Ergänzungsheft 2, S. 133–151.",{"id":18,"text":418,"url":18,"identifiers":18},"David, Paul A. (1985), Clio and the economics of QWERTY, American Economic Review, Papers and Proceedings, Vol. 75, S. 332–337.",{"id":18,"text":420,"url":18,"identifiers":18},"Farrell, Joseph\u002FSaloner, Garth (1985): Standardization, Compatibility, and Innovation, in: Rand Journal of Economics 16, S. 940–955.",{"id":18,"text":422,"url":18,"identifiers":18},"Farrell, Joseph\u002FSaloner, Garth (1986), Installed Base and Compatibility: Innovation, Product Preannouncements, and Predation, in: American Economic Review 76, S. 940–955.",{"id":18,"text":424,"url":18,"identifiers":18},"Farrell, Joseph\u002FSaloner, Garth (1987), Competition, Compatibility and Standards: The Economics of Horses, Penguins and Lemmings, in: H. Landis Gabel (Hrsg.): Product Standardization and Competitive Strategy.",{"id":18,"text":426,"url":18,"identifiers":18},"Holler, Manfred J.\u002FIlling, Gerhard (2000), Einführung in die Spieltheorie, 4. Aufl.",{"id":18,"text":428,"url":18,"identifiers":18},"Katz, Michael L.\u002FShapiro, Carl (1985), Network Externalities, Competition, and Compatibility, in: American Economic Review 75, S. 424–440.",{"id":18,"text":430,"url":18,"identifiers":18},"Katz, Michael L.\u002FShapiro, Carl (1986), Technology adoption in the presence of network externalities, in: Journal of Political Economy, Vol. 94, S. 822–841.",{"id":18,"text":432,"url":18,"identifiers":18},"Katz, Michael L.\u002FShapiro, Carl (1994), Systems Competition and Network Effects, Journal of Economic Perspectives, Vol. 8, No. 2, S. 93–115.",{"id":18,"text":434,"url":18,"identifiers":18},"Kotler, Philip\u002FBliemel, Friedhelm (1999), Marketing-Management, 9. Aufl.",{"id":18,"text":436,"url":18,"identifiers":18},"Liebowitz, Stan J.\u002FMargolis, Stephen E. (1994), Network externality: An uncommon Tragedy, in: Journal of Economic Perspectives, Vol. 8; No. 2, S. 133–150.",{"id":18,"text":438,"url":18,"identifiers":18},"Mertens, Peter\u002FBodendorf, Freimut\u002FKönig, Wolfgang\u002FPicot, Arnold\u002FSchumann, Matthias (2001), Grundzüge der Wirtschaftsinformatik, 7. Aufl.",{"id":18,"text":440,"url":18,"identifiers":18},"Nieschlag, Robert\u002FDichtl, Erwin\u002FHörschgen, Hans (1997), Marketing, 18. Aufl.",{"id":18,"text":442,"url":18,"identifiers":18},"Olderog, Torsten\u002FSkiera, Bernd (2000), The Benefits of Bundling Strategies, in: sbr, Vol. 1, S. 137–160.",{"id":18,"text":444,"url":18,"identifiers":18},"Picot, Arnold\u002FScheuble, Sven (2000), Hybride Wettbewerbsstrategien in der Informations- und Netzökonomie, in: Welge, M. K.\u002FAl-Laham, A.\u002FKajüter, P. (Hrsg.), Praxis des strategischen Managements — Konzepte, Erfahrungen, Perspektiven, S. 239–257.",{"id":18,"text":446,"url":18,"identifiers":18},"Shapiro, Carl\u002FVarian, Hal (1998), Information Rules: A Strategic Guide to the Network Economy.",{"id":18,"text":448,"url":18,"identifiers":18},"Westarp, Falk\u002FBuxmann, Peter\u002FWeitzel, Tim\u002FKönig, Wolfgang (1999), The Management of Software Standards in Enterprises — Results of an Empirical Study in Germany and the US, SFB 403 Working Paper (99-7).",{"id":18,"text":450,"url":18,"identifiers":18},"Wiese, Harald (1990), Netzeffekte und Kompatibilität — Eine theoretische und simulationsgeleitete Analyse zur Absatzpolitik für Netzeffekt-Güter.",{"id":452,"createTime":453,"updateTime":454,"relativeEntities":455,"slug":456,"properties":457,"entityType":108,"verifyStatus":237,"verifyTime":454,"verifyNote":238,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19,"primaryUrl":466,"fullTextUrl":18,"authors":467,"publicationType":120,"publisherRelationship":525,"citationCount":18,"citationInfo":18,"publishDate":147,"publishYear":148,"citationAnalyzeStatus":17,"lastCitationAnalyze":18,"indexDatabases":18,"openAccess":18,"references":18,"isForceReanalyzing":149},"b190a8f1-7afe-46ca-827d-e13224a62534","2024-01-04T12:02:02.925+00:00","2024-10-14T23:41:49.527+00:00",[],"-Diagnosis-Related-Groups-DRG-und-kosteneffiziente-Steuerungssysteme-im-Krankenhaus",{"references":458,"abstract":460,"title":462,"doi":464},{"VOID":459},"Breyer, Friedrich\u002FZweifel, Peter (1999), Gesundheitsökonomie, 3. Aufl.\nChandler, Alfred D. (Hrsg.) (1979), Managerial Innovation at General Motors.\nChua, Wai Fong\u002F Preston, Alistair (1994), Worrying About Accounting in Health Care, in: Accounting, Auditing & Accountability, Vol. 7, S. 4–17.\nCyert, Richard M.\u002FMarch, James G. (1963), A Behavioral Theory of the Firm.\nDaft, Richard L. (2001), Organization Theory and Design, 7. Aufl.\nDahlgaard, Knut et al. (2000), Befragung zum Thema Profit-Center und Krankenhausorganisation, in: Dahlgaard, Knut et al (Hrsg.), Profit-Center-Strukturen im Krankenhaus. Potentiale, Risiken und (Neben-)Wirkungen, S. 73–85.\nDeutsche Krankenhausgesellschaft et al. (2003), Deutsche Kodierrichtlinien. Allgemeine und Spezielle Kodierrichtlinien für die Verschlüsselung von Krankheiten und Prozeduren, Version 2003, O.a.O.\nDonabedian, Avedis et al. (1982), Quality, Cost, and Health: An Integrative Model, in: Medical Care, Vol. 20, S. 975–992.\nEngels, Maria (2001), Die Steuerung von Universitäten in staatlicher Trägerschaft. Eine organisationstheoretische Analyse.\nFeinglass, Joe\u002F Holloway, James J. (1991), The Initial Impact of the Medicare Prospective Payment System on U.S. Health Care: A Review of the Literature, in: Medical Care Review, Vol. 48, S. 91–115.\nFetter, Robert B. et al. (1980), Case Mix Definition by Diagnosis-Related Groups, in: Medical Care, Vol. 18, No. 2 (Supplement).\nFrese, Erich (2000), Grundlagen der Organisation. Konzept — Prinzipien — Strukturen, 8. Aufl.\nFrese, Erich\u002FLehmann, Patrick (2000), Outsourcing und Insourcing: Organisationsmanagement zwischen Markt und Hierarchie, in: Frese, Erich (Hrsg.), Organisationsmanagement. Neuorientierung der Organisationsarbeit, S. 199–238.\nGalbraith, Jay R. (1977), Organization Design.\nHackman, J. Richard (1987), The Design of Work Teams, in: Lorsch, Jay W. (Hrsg.), Handbook of Organizational Behaviour, S. 315–342.\nHarris, Jeffrey E. (1977), The Internal Organization of Hospitals: Some Economic Implications, in: The Bell Journal of Economics, Vol. 8, S. 467–482.\nJohnson, H. Thomas (1978), Management Accounting in an Early Multidivisional Organization: General Motors in the 1920s. in: The Business History Review, Vol. 52, S. 490–517 (Wiederabdruck in: Tedlow, Richard S.\u002FJohn, Richard R. (Hrsg.) (1986), Managing Big Business, S. 138–165.\nKaplan, Robert S.\u002FCooper, Robin (1998), Cost and Effect — Using Integrated Cost Systems to Drive Profitability and Performance.\nKlimpe, Detlef (2002), Das modulare Großkrankenhaus — Ein Weg in die Zukunft mit einem DRG-optimierten Betriebskonzept, in: Betriebswirtschaftliche Forschung und Praxis, 54. Jg., S. 118–129.\nLauterbach, Karl W. (1998), Gibt es eine medizinisch-rationale und eine ökonomisch-rationale Therapie?, in: Deutsche Gesellschaft für Chirurgie — Mitteilungen, Nr. 5, S. 319–324.\nLauterbach, Karl W.\u002FLüngen, Markus (2002), Abschätzung der zukünftigen Auslastung, Bettenkapazität und Standortvorhaltung im akutstationären Bereich. Interner Arbeitsbericht des Instituts für Gesundheitsökonomie und Klinische Epidemiologie der Universität zu Köln.\nLee, Johnson Y.\u002FMonden, Yasuhiro (1996), Kaizen Costing: Its Structure and Cost Management Functions, in: Epstein, Marc J.\u002FLee, Johnson Y. (Hrsg.), Advances in Management Accounting, Vol. 5, S. 27–40.\nLehmann, Patrick (2002), Interne Märkte. Unternehmungssteuerung zwischen Abwanderung und Widerspruch.\nLocke, Edwin A.\u002FLatham, Gary P. (1990), A Theory of Goal Setting and Task Performance.\nMarch, James G. (1988), Decisions and Organizations.\nMarch, James G.\u002FSimon, Herbert A. (1958), Organizations.\nMcNair, Carol J.\u002FCarr, Lawrence P. (1994), Responsibility Redefined: Changing Concepts of Accounting-Based Control, in: Epstein, Marc J.\u002FLee, Johnson Y. (Hrsg.), Advances in Management Accounting, Vol. 3, S. 85–117.\nMintzberg, Henry (1979), The Structuring of Organizations.\nNeubauer, Günter (1999), Formen der Vergütung von Krankenhäusern und deren Weiterentwicklung, in: Braun, Günther (Hrsg.), Handbuch Krankenhausmanagement Bausteine für eine moderne Krankenhausführung, S. 19–34.\nPentland, Brian T.\u002F Ruter, Henry H. (1994), Organizational Routines as Grammars of Action, in: Administrative Science Quarterly, Vol. 39, S. 484–510.\nPorter, Michael E. (1988), Wettbewerbsstrategie. Methoden zur Analyse von Branchen und Konkurrenten. 5. Aufl (dt. Übersetzung (1980) von Competitive Strategy. Techniques for Analyzing Industries and Competitors).\nRochell, Bernhard\u002FRoeder, Norbert (2001), Starthilfe DRGs. Die notwendige Vorbereitung im Krankenhaus, in: Das Krankenhaus, Sonderausgabe.\nRychlik, Reinhard (1999), Gesundheitsökonomie und Krankenhausmanagement.\nSkinner, Wickham (1974), The Focused Factory, in: Harvard Business Review, Vol. 52, No. 3, S. 113–121.\nThompson, James D. (1967), Organizations in Action. Social Science Bases of Administrative Theory.\nTuschen, Karl Heinz\u002FQuaas, Michael (2001), Bundespflegesatzverordnung. Kommentar mit einer umfassenden Einführung in das Recht der Krankenhausfinanzierung, 5. Aufl.\nWagenhofer, Alfred (1997), Kostenrechnung und Verhaltenssteuerung, in: Freidank, Carl-Christian et al. (Hrsg.), Kostenmanagement. Aktuelle Konzepte und Anwendungen, S. 57–78.\nWeick, Karl E. (2001), Making Sense of the Organization.",{"EN":461},"Most German hospitals are part of a health care system regulated by state agencies. Nevertheless, cost awareness and cost behaviour of physicians and hospital managers are influenced by market pressure whose impact depends on the structure of the payment system. The article investigates rationalization and margin effects by referring to the concept of the adequate plan of medical treatment. These effects are induced by the introduction of the concept of Diagnosis Related Groups (DRG), a case-based financing mechanism. Using a typology of alternative forms of payment which offers new insights into the economic incentives of hospital funding it is shown that fixed-fee DRG payments increase the pressure on costs. The tendencies in hospitals to control patient care costs through the adoption of more efficient control techniques, such as those commonly employed by manufacturing firms, are critically surveyed.",{"EN":463},"„Diagnosis Related Groups“ (DRG) und kosteneffiziente Steuerungssysteme im Krankenhaus",{"VOID":465},"10.1007\u002FBF03372757","https:\u002F\u002Flink.springer.com\u002Farticle\u002F10.1007\u002FBF03372757",[468,483,495,510],{"id":469,"sortIndex":56,"researcher":18,"roles":470,"affiliations":471,"properties":480},"f9a744bd-a20b-43b6-8831-3f5293616ac4",[115],[472],{"id":18,"sortIndex":19,"affiliation":473,"properties":18},{"id":474,"createTime":475,"updateTime":475,"relativeEntities":476,"slug":18,"properties":477,"entityType":55,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19},"59441fae-e0a2-4da5-9b0d-2447aafec3f5","2024-01-04T12:02:02.983+00:00",[],{"title":478},{"VI":479},"KGSt, Köln, Deutschland",{"title":481},{"VI":482},"Patrick Lehmann",{"id":484,"sortIndex":85,"researcher":18,"roles":485,"affiliations":486,"properties":492},"0acc0f37-7670-46b6-91d3-6ae5828957a5",[115],[487],{"id":18,"sortIndex":19,"affiliation":488,"properties":18},{"id":474,"createTime":475,"updateTime":475,"relativeEntities":489,"slug":18,"properties":490,"entityType":55,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19},[],{"title":491},{"VI":479},{"title":493},{"VI":494},"Thomas Hurlebaus",{"id":496,"sortIndex":19,"researcher":18,"roles":497,"affiliations":498,"properties":507},"55c7ebc7-f8d8-492f-a8c5-4d6f9d28df11",[115],[499],{"id":18,"sortIndex":19,"affiliation":500,"properties":18},{"id":501,"createTime":502,"updateTime":502,"relativeEntities":503,"slug":18,"properties":504,"entityType":55,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19},"d7e54aff-0f18-47a3-8ad4-0766672fe021","2023-12-14T02:33:02.959+00:00",[],{"title":505},{"VI":506},"Universität zu Köln, Köln, Deutschland",{"title":508},{"VI":509},"Erich Frese",{"id":511,"sortIndex":84,"researcher":18,"roles":512,"affiliations":513,"properties":522},"c3b1a35f-b312-49a4-bd8e-428f6724b2de",[115],[514],{"id":18,"sortIndex":19,"affiliation":515,"properties":18},{"id":516,"createTime":517,"updateTime":517,"relativeEntities":518,"slug":18,"properties":519,"entityType":55,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19},"58955498-dbb1-400b-a4d0-ea149e3e0140","2024-01-04T12:02:02.957+00:00",[],{"title":520},{"VI":521},"Institut für Chirurgische Forschung und Spitalmanagement, Universität Basel, Universitätsspital, Basel, Schweiz",{"title":523},{"VI":524},"Michael Heberer",{"url":466,"publisher":526,"properties":546},{"id":6,"createTime":7,"updateTime":8,"relativeEntities":527,"slug":10,"properties":528,"entityType":16,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19,"subjectFields":531,"manageAffiliations":532,"indexDatabases":533,"url":18,"thumbnailPath":18,"statistic":541,"gsStatistic":18,"type":88,"analyzePriority":18},[],{"issn":529,"title":530},{"VOID":13},{"VOID":15},[],[],[534],{"id":61,"indexDatabase":535,"url":74,"indexYears":75,"academicFieldIds":540,"indexDatabaseRanking":80},{"id":63,"createTime":64,"updateTime":65,"relativeEntities":536,"label":537,"description":538,"key":71,"publicationTags":539,"standard":18},[],{"EN":68,"VI":68},{"EN":68,"VI":70},[73],[77,78,79],{"impactFactor":19,"impactFactorByYear":542,"i10Index":19,"i10IndexLast5Year":19,"totalPublication":56,"totalPublicationByYear":543,"totalCitation":19,"totalCitationByYear":544,"totalCitationPerPublication":19,"totalCitationPerPublicationByYear":545,"hindexLast5Year":19,"hindex":19},{},{"2009":84,"2024":85},{},{},{"volume":547,"pages":549},{"VOID":548},"56",{"VOID":550},"737-759",{"id":552,"createTime":553,"updateTime":554,"relativeEntities":555,"slug":556,"properties":557,"entityType":108,"verifyStatus":237,"verifyTime":554,"verifyNote":238,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19,"primaryUrl":566,"fullTextUrl":18,"authors":567,"publicationType":120,"publisherRelationship":610,"citationCount":18,"citationInfo":18,"publishDate":636,"publishYear":637,"citationAnalyzeStatus":17,"lastCitationAnalyze":18,"indexDatabases":18,"openAccess":18,"references":18,"isForceReanalyzing":149},"ef51bee4-857d-4631-85db-16a49fb2da98","2024-01-13T15:11:05.651+00:00","2024-12-09T23:40:10.384+00:00",[],"Cultural-Effects-on-Organizational-Resilience-Evidence-from-the-NAFTA-Region",{"references":558,"abstract":560,"title":562,"doi":564},{"VOID":559},"Acar, William, and Frank L. 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Don’t know responses in survey research. Dissertation, Department of Sociology. The Pennsylvania State University.\nZhou, Zhongyun, Xiao-Ling Jin, Yulin Fang, and Doug Vogel. 2015. Toward a theory of perceived benefits, affective commitment, and continuance intention in social virtual worlds: cultural values (indulgence and individualism) matter. European Journal of Information Systems 24(3):247–261.\nZimmerman, Ann S. 2008. New knowledge from old data: The role of standards in the sharing and reuse of ecological data. Science, technology, & human values 33(5):631–652.",{"EN":561},"The purpose of this paper is to investigate the influence of national culture on organizational resilience, the effects of which are analyzed for companies from the North American Free Trade Agreement (NAFTA) region. This paper utilizes an etic approach to study this relationship and has an empirical design with a sample of N = 464. The direct effect of national culture on organizational resilience is investigated. To measure national culture, this paper relies on the dimensions of Hofstede. A multiple regression analysis is applied to answer the hypotheses. Results show that the dimensions of power distance, individualism, uncertainty avoidance, and indulgence have a significant direct effect on an organization’s resilience. This paper confirms the necessity for reflecting upon the importance of national cultures to globally-working organizations. Organizations that are dedicated to proactive development in their organizational resilience must understand the cultural circumstances that might hinder resilience development. Indeed, cultural influences play a significant role in human resource trainings, choices of location, leadership styles, and managing stakeholders and external alliances to improve organizational resilience. This paper is the first to quantitatively study the relationship of national culture on organizational resilience.",{"EN":563},"Cultural Effects on Organizational Resilience: Evidence from the NAFTA Region",{"VOID":565},"10.1007\u002Fs41471-021-00106-8","https:\u002F\u002Flink.springer.com\u002Farticle\u002F10.1007\u002Fs41471-021-00106-8",[568,583,598],{"id":569,"sortIndex":85,"researcher":18,"roles":570,"affiliations":571,"properties":580},"34650050-d7fe-465c-9625-693bb632c5ed",[115],[572],{"id":18,"sortIndex":19,"affiliation":573,"properties":18},{"id":574,"createTime":575,"updateTime":575,"relativeEntities":576,"slug":18,"properties":577,"entityType":55,"verifyStatus":17,"verifyTime":18,"verifyNote":18,"syncStatus":17,"languages":18,"translateLanguages":18,"viewCount":19},"24802e2f-6e78-4801-a269-588c7a51cc07","2024-01-13T15:11:05.694+00:00",[],{"title":578},{"VI":579},"Institute for Integrated Management of Material Fluxes and of Resources (UNU-FLORES), Center for Sustainability 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Peter\u002F Meyne, Ilka\u002F Freier, Sebastian (2011), Betriebliche Kostenrechnung als Informationsquelle für die Entgeltregulierung von Netzindustrien, in: zfbf, 63. 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Aufl., Stuttgart, Sp. 1563–1575.\nKolbe, A. Lawrence\u002F Tye, William B.\u002F Myers, Stewart C. (1993), Regulatory Risk: Economic Principles and Applications to Natural Gas Pipelines and Other Industries. Boston; Dordrecht; London.\nKrancke, Jan\u002F Müller, Christoph (2011), Innovationen in regulierten Netzindustrien, in: zfbf, 63. Jg., Sonderheft 64; 11, S. 1–31.\nKüpper, Hans-Ulrich (1985), Investitionstheoretische Fundierung der Kostenrechnung, in: zfbf, 37. Jg., S. 26–46.\nKüpper, Hans-Ulrich (1994), Interne Unternehmensrechnung auf kapitaltheoretischer Basis, in: Ballwieser, Wolfgang\u002F Böcking, Hans-Joachim\u002F Drukarczyk, Jochen (Hrsg.), Bilanzrecht und Kapitalmarkt, Festschrift für Adolf Moxter, Düsseldorf, S. 967–1002.\nKüpper, Hans-Ulrich (1998), Marktwertorientierung — neue und realisierbare Ausrichtung für die interne Unterneh- mensrechnung?, in: Betriebswirtschaftliche Forschung und Praxis, 50. 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Jg., S. 35–60.\nPedell, Burkhard (2007b), Kein Anreiz ohne Risiko: Anmerkungen zur Anreizregulierungsverordnung, in: Energiewirtschaftliche Tagesfragen, 57. Jg., S. 32–35.\nPedell, Burkhard\u002F Rötzel, Peter (2010), Auswirkungen der Anreizregulierung auf die deutsche Stromwirtschaft — eine empirische Studie, in: Energiewirtschaftliche Tagesfragen, 60. Jg., S. 38–41.\nPicot, Arnold (2009), Unternehmen zwischen Markt und Staat — Regulierung als Herausforderung, in: zfbf, 61. Jg., S. 655–678.\nRobinson, Terry A.\u002F Taylor, Mark P. (1998), Regulatory Uncertainty and the Volatility of Regional Electricity Company Share Prices: The Economic Consequences of Professor Littlechild, in: Bulletin of Economic Research, Vol. 50, No. 1, S. 37–46.\nSchweitzer, Marcell\u002F Küpper, Hans-Ulrich (2008), Systeme der Kosten- und Erlösrechnung, 9. 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