@incollection{MuellerMueller, author = {M{\"u}ller, David and M{\"u}ller, Martin}, title = {Ermittlung fairer Transferpreise in internationalen Unternehmen}, series = {Internationale Rechnungslegung und Internationales Controlling}, booktitle = {Internationale Rechnungslegung und Internationales Controlling}, editor = {Funk, Wilfried and Rossmanith, Jonas}, publisher = {Gabler}, address = {Wiesbaden}, isbn = {978-3-658-16103-3}, doi = {10.1007/978-3-658-16104-0}, pages = {341 -- 361}, language = {de} } @incollection{Mueller, author = {M{\"u}ller, David}, title = {Realoptionsmodelle}, series = {Handbuch Unternehmensbewertung}, booktitle = {Handbuch Unternehmensbewertung}, editor = {Petersen, Karl and Zwirner, Christian and Br{\"o}sel, Gerrit}, publisher = {Bundesanzeiger-Verlag}, address = {K{\"o}ln}, isbn = {978-3-89817-917-1}, pages = {328 -- 340}, language = {de} } @misc{Mueller, author = {M{\"u}ller, David}, title = {Optimal exercise and profit sharing of joint real investments in the energy industry}, series = {Problems and Perspectives in Management}, volume = {Vol. 11}, journal = {Problems and Perspectives in Management}, number = {3}, issn = {1727-7051}, pages = {24 -- 36}, language = {en} } @book{Mueller, author = {M{\"u}ller, David}, title = {Betriebswirtschaftslehre f{\"u}r Ingenieure}, edition = {2. Auflage}, publisher = {Springer Gabler}, address = {Berlin}, isbn = {978-3-642-36056-5}, pages = {XVI, 594}, abstract = {Ingenieure tragen wesentlich dazu bei, dass Unternehmen ihre Ziele erreichen und wirtschaftlich erfolgreich sind. Daf{\"u}r ist einerseits betriebswirtschaftliches Know-how Voraussetzung sowie andererseits ein Grundverst{\"a}ndnis des Zusammenwirkens von Technik und {\"O}konomie unter Ber{\"u}cksichtigung wirtschaftlicher Konsequenzen sowie unternehmerischer Rahmenbedingungen. Beide Seiten angemessen zu ber{\"u}cksichtigen und deren Zusammenspiel darzustellen, ist zentrales Anliegen des vorliegenden Buches. Neben den klassischen Grundlagenbereichen (Produktion, Absatz und Marketing, Finanzierung, Jahresabschluss und Unternehmensf{\"u}hrung) werden spezielle Themen aus der Kosten- und Investitionsrechnung vertiefend pr{\"a}sentiert, die eine hohe Affinit{\"a}t zur Ingenieurst{\"a}tigkeit aufweisen. Dar{\"u}ber hinaus ist in der zweiten Auflage dem Bereich der Produktplanung und Produktgestaltung ein eigenst{\"a}ndiges Kapitel gewidmet worden. In allen anderen Kapiteln wurden die entsprechenden Normen und Richtlinien integriert.}, language = {de} } @book{Mueller, author = {M{\"u}ller, David}, title = {Investitionscontrolling}, publisher = {Springer}, address = {Berlin [u.a.]}, isbn = {978-3-642-41989-8}, pages = {XIX, 567}, abstract = {Investitionen als eine wesentliche Grundlage unternehmerischer T{\"a}tigkeit sind durch komplexe Entscheidungsprozesse gekennzeichnet. Die Unterst{\"u}tzung der Unternehmensf{\"u}hrung bei der Planung, Umsetzung und Kontrolle dieser Entscheidungen ist zentrale Aufgabe des Investitionscontrollings. Die ersten beiden Kapitel dieses Lehrbuchs sind der Darstellung der F{\"u}hrungsprozesse von Investitionen und einer umfassenden Einf{\"u}hrung in die konzeptionellen Grundlagen des Investitionscontrollings gewidmet. Darauf aufbauend folgen zwei Kapitel zur Entscheidungstheorie. Da Entscheidungen {\"u}ber Investitionen in den seltensten F{\"a}llen von Einzelpersonen getroffen werden, wird neben der Theorie der Individualentscheidung auch die Theorie der Kollektiventscheidung vorgestellt. Beide Bereiche ruhen auf zwei Pfeilern: einem pr{\"a}skriptiven und einem deskriptiven Teil, welche in die Darstellungen integriert werden. Im Anschluss an diese Ausf{\"u}hrungen werden die grundlegenden Verfahren der Investitionsrechnung erl{\"a}utert - f{\"u}r Situationen unter Sicherheit ebenso wie f{\"u}r Entscheidungen unter Unsicherheit. Der Leser kann die vorgestellten Inhalte auf circa einhundert Seiten durch {\"U}bungsaufgaben mit L{\"o}sungen vertiefen.}, language = {de} } @incollection{Mueller, author = {M{\"u}ller, David}, title = {Faire Verteilung von Synergieeffekten im Rahmen kooperativer Umweltschutzinvestitionen}, series = {Energie- und Umweltmanagement in kleinen und mittleren Unternehmen}, booktitle = {Energie- und Umweltmanagement in kleinen und mittleren Unternehmen}, editor = {Meyer, J{\"o}rn-Axel}, publisher = {Eul Verlag}, address = {Lohmar}, isbn = {978-3-8441-0357-1}, pages = {49 -- 77}, language = {de} } @misc{Mueller, author = {M{\"u}ller, David}, title = {Abstimmungen gerechter gestalten}, series = {Controlling \& Management Review}, volume = {59}, journal = {Controlling \& Management Review}, number = {5}, issn = {2195-8262}, pages = {52 -- 58}, language = {de} } @misc{Mueller, author = {M{\"u}ller, David}, title = {Erweiterung des Instrumentariums des Kooperationscontrollings durch L{\"o}sungskonzepte der kooperativen Spieltheorie - eine Analyse}, series = {Betriebswirtschaftliche Forschung und Praxis}, volume = {67}, journal = {Betriebswirtschaftliche Forschung und Praxis}, number = {4}, issn = {0340-5370}, pages = {458 -- 482}, language = {de} } @misc{Mueller, author = {M{\"u}ller, David}, title = {Grid extension in German backyards: a game-theory rationale}, series = {Journal of Environmental Planning and Management}, volume = {60}, journal = {Journal of Environmental Planning and Management}, number = {3}, issn = {1360-0559}, doi = {10.1080/09640568.2016.1159952}, pages = {437 -- 461}, language = {en} } @incollection{Mueller, author = {M{\"u}ller, David}, title = {Faire Kostenaufteilung von Kooperationen in der Forst- und Landwirtschaft}, series = {Controlling f{\"u}r kleine und mittlere Unternehmen}, booktitle = {Controlling f{\"u}r kleine und mittlere Unternehmen}, editor = {M{\"u}ller, David}, edition = {2. Auflage}, publisher = {De Gruyter-Oldenbourg}, address = {M{\"u}nchen}, isbn = {978-3-11-051487-2}, pages = {260 -- 285}, language = {de} } @incollection{Mueller, author = {M{\"u}ller, David}, title = {The Usability and Suitability of Allocation Schemes for Corporate Cost Accounting}, series = {Game Theory in Management Accounting}, booktitle = {Game Theory in Management Accounting}, editor = {M{\"u}ller, David and Trost, Ralf}, publisher = {Springer}, address = {Cham [u.a.]}, isbn = {978-3-319-61602-5}, doi = {10.1007/978-3-319-61603-2_19}, pages = {401 -- 427}, language = {en} } @misc{Mueller, author = {M{\"u}ller, David}, title = {… and justice for all - cost fairness in Volkswagen's product family}, series = {Journal of Applied Accounting Research}, volume = {18}, journal = {Journal of Applied Accounting Research}, number = {2}, issn = {0967-5426}, doi = {10.1108/JAAR-09-2015-0078}, pages = {261 -- 271}, language = {en} } @misc{Mueller, author = {M{\"u}ller, David}, title = {Fair allocation of cost reductions for a scale-based product family in a hierarchically structured firm}, series = {International Journal of Product Development}, volume = {22}, journal = {International Journal of Product Development}, number = {1}, issn = {1741-8178}, doi = {10.1504/IJPD.2017.10006084}, pages = {1 -- 20}, language = {en} } @misc{DornischSchradeXuetal., author = {Dornisch, Wolfgang and Schrade, David and Xu, Bai-Xiang and Keip, Marc-Andr{\´e} and M{\"u}ller, Ralf}, title = {Coupled phase field simulations of ferroelectric and ferromagnetic layers in multiferroic heterostructures}, series = {Archive of Applied Mechanics}, volume = {89}, journal = {Archive of Applied Mechanics}, number = {6}, issn = {0939-1533}, doi = {10.1007/s00419-018-1480-9}, pages = {1031 -- 1056}, abstract = {The combination of materials with either pronounced ferroelectric or ferromagnetic effect characterizes multiferroic heterostructures, whereby the different materials can be arranged in layers, columns or inclusions. The magnetization can be controlled by the application of electrical fields through a purely mechanical coupling at the interfaces between the different materials. Thus, a magneto-electric coupling effect is obtained. Within a continuum mechanics formulation, a phase field is used to describe the polarization and the magnetization in the ferroelectric and ferromagnetic layers, respectively. The coupling between polarization/magnetization and strains within the layers, in combination with the mechanical coupling at the sharp layer interfaces, yields the magneto-electric coupling within the heterostructure. The continuum formulations for both layers are discretized in order to make the differential equations amenable to a numerical solution with the finite element method. A state-of-the-art approach is used for the ferroelectric layer. The material behavior of the ferromagnetic layer is described by a continuum formulation from the literature, which is discretized using a newly proposed approach for the consistent interpolation of the magnetization vector. Four numerical examples are presented which show the applicability of the newly proposed approach for the ferromagnetic layer as well as the possibility to simulate magneto-electric coupling in multiferroic heterostructures.}, language = {en} } @misc{DornischSchradeXuetal., author = {Dornisch, Wolfgang and Schrade, David and Xu, Bai-Xiang and M{\"u}ller, Ralf}, title = {Coupling of phase field models for ferroelectric and ferromagnetic layers in multiferroic heterostructures}, series = {VII International Conference on Coupled Problems in Science and Engineering (Coupled Problems 2017)}, journal = {VII International Conference on Coupled Problems in Science and Engineering (Coupled Problems 2017)}, publisher = {CIMNE}, address = {Barcelona}, pages = {1}, abstract = {Heterostructures of ferroelectric and ferromagnetic layers are commonly used to obtain electromagnetic effects. The elastic coupling between the layers is widely acknowledged as the main mechanism responsible for the electro-magneto interaction. Within this contribution we study the coupling of ferroelectric and ferromagnetic layers with well-defined interfaces. The intention is to simulate the switching of the magnetization with the help of electric fields, which has been studied experimentally in [1]. Each layer is simulated by using mechanically coupled phase field modeling, whereby the approaches presented in [2] and [3] will be used. The strains in each layer depend on the direction of the polarization/magnetization. A mismatch of these strains will be compensated by local deformations at the interface as the coupling results from the coherent deformation at the interface. This leads to the possibility to alter the magnetization direction by changing the electric polarization and vice verse. Numerical simulations will illustrate the evolution of the ferroic microstructures with a focus on the strain coupling and the resulting interactions between layers.}, language = {en} } @incollection{Mueller, author = {M{\"u}ller, David}, title = {Grundlagen des Investitionscontrollings}, series = {Investitionsrechnung und Investitionscontrolling}, booktitle = {Investitionsrechnung und Investitionscontrolling}, edition = {2. Auflage}, publisher = {Springer}, address = {Berlin}, isbn = {978-3-662-57608-3}, doi = {10.1007/978-3-662-57609-0_2}, pages = {71 -- 151}, language = {de} } @incollection{Mueller, author = {M{\"u}ller, David}, title = {Theorie und Praxis individueller Entscheidungen}, series = {Investitionsrechnung und Investitionscontrolling}, booktitle = {Investitionsrechnung und Investitionscontrolling}, edition = {2. Auflage}, publisher = {Springer}, address = {Berlin}, isbn = {978-3-662-57608-3}, doi = {10.1007/978-3-662-57609-0_3}, pages = {152 -- 260}, language = {de} } @incollection{Mueller, author = {M{\"u}ller, David}, title = {Realoptionsmodelle}, series = {Handbuch Unternehmensbewertung : Anl{\"a}sse - Methoden - Branchen - Rechnungslegung - Rechtsprechun}, booktitle = {Handbuch Unternehmensbewertung : Anl{\"a}sse - Methoden - Branchen - Rechnungslegung - Rechtsprechun}, editor = {Petersen, Karl and Zwirner, Christian}, edition = {3. Auflage}, publisher = {Reguvis}, address = {K{\"o}ln}, isbn = {978-3-8462-1396-4}, pages = {491 -- 504}, language = {de} } @incollection{Mueller, author = {M{\"u}ller, David}, title = {Aufteilung von Synergieeffekten}, series = {Handbuch Unternehmensbewertung : Anl{\"a}sse - Methoden - Branchen - Rechnungslegung - Rechtsprechun}, booktitle = {Handbuch Unternehmensbewertung : Anl{\"a}sse - Methoden - Branchen - Rechnungslegung - Rechtsprechun}, editor = {Petersen, Karl and Zwirner, Christian}, edition = {3. Auflage}, publisher = {Reguvis}, address = {K{\"o}ln}, isbn = {978-3-8462-1396-4}, pages = {1271 -- 1279}, language = {de} } @book{Mueller, author = {M{\"u}ller, David}, title = {Investitionscontrolling: Entscheidungsfindung bei Investitionen I : Investitionscontrolling und Investitionstheorie}, edition = {3. Auflage}, publisher = {Springer}, address = {Berlin}, isbn = {978-3-658-36593-6}, doi = {10.1007/978-3-658-36593-6}, pages = {XXIV, 623}, language = {de} }