@article{Seidlmeier2021, author = {Seidlmeier, Heinrich}, title = {Prozessinduzierte soziale Netzwerke}, series = {Zeitschrift F{\"u}hrung + Organisation}, volume = {2021}, journal = {Zeitschrift F{\"u}hrung + Organisation}, number = {Heft 2}, publisher = {Sch{\"a}ffer-Poeschel}, address = {Stuttgart}, pages = {88 -- 94}, year = {2021}, abstract = {Ableitung von sozialen Netzwerken aus Prozessmodellen}, language = {de} } @inproceedings{Seidlmeier2020, author = {Seidlmeier, Heinrich}, title = {Prozessinduzierte soziale Netzwerke}, series = {Kongress "Warum Netzwerkforschung? der Deutschen Gesellschaft f{\"u}r Netzwerkforschung im M{\"a}rz 2020 in Darmstadt}, booktitle = {Kongress "Warum Netzwerkforschung? der Deutschen Gesellschaft f{\"u}r Netzwerkforschung im M{\"a}rz 2020 in Darmstadt}, pages = {1 -- 14}, year = {2020}, language = {de} } @article{GandjourSchuesslerHammerschmidtetal.2020, author = {Gandjour, Afschin and Sch{\"u}ßler, Sofia and Hammerschmidt, Thomas and Dintsios, Charalabos‑Markos}, title = {Predictors of negotiated prices for new drugs in Germany}, series = {The European Journal of Health Economics}, volume = {21}, journal = {The European Journal of Health Economics}, pages = {1049 -- 1057}, year = {2020}, abstract = {Introduction: In Germany, all new, innovative medicines are subject to an early benefit assessment by the German Federal Joint Committee with subsequent price negotiation and optional arbitration. The purpose of this study was to identify drivers of negotiated (including arbitrated) prices of new, non-orphan innovative medicines in Germany. Methods: The analysis considered all non-orphan drugs that underwent a benefit appraisal between January 2011 and June 2016, and displayed a reimbursement price in the German Drug Directory (Lauer-Taxe®) in November 2017. Negotiated annual treatment costs were analyzed with respect to 11 explanatory variables in regression models. Results: The total sample included 106 non-orphan drugs. The analysis showed a significant and positive association of log-transformed negotiated annual treatment cost of new medicines with log-transformed annual treatment cost of its comparator(s), extent of added benefit, and log-transformed size of the target population. Analyzing the effects of specific endpoints instead of the overall added benefit revealed that the single endpoint with the largest impact on price is adverse events (AEs). Surprisingly, an increase in AEs significantly increased the price. Various subgroup and sensitivity analyses demonstrated the robustness of the results. The adjusted R squared for all models was above 80\%. Conclusions: The analysis was able to confirm that variables whose consideration is mandated by law are, in fact, the key drivers of negotiated prices. Somewhat puzzling, the analysis also found an increase in AEs to move prices significantly upward.}, language = {en} } @incollection{HackerHornig2020, author = {Hacker, Bernd and Hornig, Stephan}, title = {Goodwill-Bilanzierung und volkswirtschaftliche Stabilit{\"a}t - Wider die konzeptionelle {\"U}berlegenheit des Impairment-Only-Ansatzes}, series = {Fragestellungen und Perspektiven der Rechnungslegung nach HGB und IFRS, Festschrift zum 65. Geburtstag von Dr. Norbert L{\"u}denbach}, booktitle = {Fragestellungen und Perspektiven der Rechnungslegung nach HGB und IFRS, Festschrift zum 65. Geburtstag von Dr. Norbert L{\"u}denbach}, publisher = {nwb-Verlag}, address = {Herne}, publisher = {Technische Hochschule Rosenheim}, pages = {261 -- 283}, year = {2020}, subject = {IFRS}, language = {de} } @article{HackerDanzer2020, author = {Hacker, Bernd and Danzer, Stephan}, title = {Digitalisierung im Finanzbereich - Bilanzielle Behandlung von ERP- und RPA-Systemen am Beispiel von SAP S4/HANA bei Kreditinstituten}, series = {PIR}, volume = {5}, journal = {PIR}, number = {7}, publisher = {nwb-Verlag}, address = {Herne}, pages = {258 -- 262}, year = {2020}, language = {de} } @article{HackerSpanheimerWeides2020, author = {Hacker, Bernd and Spanheimer, J{\"u}rgen and Weides, Dorothee}, title = {Neue Hedge-Accounting-Vorschriften im Vorfeld der IBOR-Reform - {\"A}nderungen an IFRS 9, IAS 39 und IFRS 7}, series = {KoR - Zeitschrift f{\"u}r internationale und kapitalmarktorientierte Rechnungslegung (KoR)}, volume = {20}, journal = {KoR - Zeitschrift f{\"u}r internationale und kapitalmarktorientierte Rechnungslegung (KoR)}, number = {3}, publisher = {Beck}, address = {M{\"u}nchen}, pages = {113 -- 119}, year = {2020}, language = {de} } @article{HackerSpanheimerWeides2020, author = {Hacker, Bernd and Spanheimer, J{\"u}rgen and Weides, Dorothee}, title = {IBOR reloaded - Was bringt die Reform der Zinsbenchmarks in der Bilanzierung}, series = {Zeitschrift f{\"u}r Internationale Rechnungslegung - IRZ}, volume = {15}, journal = {Zeitschrift f{\"u}r Internationale Rechnungslegung - IRZ}, number = {1}, publisher = {Beck}, address = {M{\"u}nchen}, pages = {5 -- 6}, year = {2020}, language = {de} } @article{HackerRannetsperger2020, author = {Hacker, Bernd and Rannetsperger, Thomas}, title = {Empirische Untersuchung branchenspezifischer Impairmentzinss{\"a}tze nach IFRS}, series = {NWB Internationale Rechnungslegung - PiR}, volume = {5}, journal = {NWB Internationale Rechnungslegung - PiR}, number = {1}, publisher = {nwb-Verlag}, address = {Herne}, pages = {8 -- 11}, year = {2020}, language = {de} } @article{HackerSpanheimerWeides2019, author = {Hacker, Bernd and Spanheimer, J{\"u}rgen and Weides, Dorothee}, title = {Erleichterungen zur Anwendung von Hedge Accounting im Lichte der IBOR-Reform}, series = {NWB Internationale Rechnungslegung - PiR}, volume = {4}, journal = {NWB Internationale Rechnungslegung - PiR}, number = {10}, publisher = {nwb-Verlag}, address = {Herne}, pages = {285 -- 289}, year = {2019}, language = {de} } @article{HackerRoensch2019, author = {Hacker, Bernd and R{\"o}nsch, Daniela}, title = {Empirische Untersuchung zur Aktivierung von Verlustvortr{\"a}gen in Deutschland}, series = {Zeitschrift f{\"u}r Internationale Rechnungslegung - IRZ}, volume = {14}, journal = {Zeitschrift f{\"u}r Internationale Rechnungslegung - IRZ}, number = {10}, publisher = {Beck}, address = {M{\"u}nchen}, pages = {443 -- 449}, year = {2019}, language = {de} }