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    <completedYear>2025</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst>14</pageFirst>
    <pageLast>26</pageLast>
    <pageNumber>13</pageNumber>
    <edition/>
    <issue>2(9)</issue>
    <volume>2025</volume>
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    <publishedDate>2026-01-29</publishedDate>
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    <title language="eng">Financial Performance of Mid-and High-Tech Industries in Crisis and Non-Crisis Periods</title>
    <abstract language="eng">Investments in research and development (R&amp;D) are crucial for innovation and economic growth, yet dis-tinctions between high-tech and mid-tech industries may lead tovarying financial outcomes. Building onFuest et al.(2024), this study examines the financial performance of publicly listed high-and mid-techcompanies from a shareholder'sperspective. Using data from theEU Industrial R&amp;D Investment Scoreboard and LSEGWorkspace for 2,349 listed companies, market-capitalization-weighted portfolios were constructed and benchmarked against global and local market indices. Performance was evaluated using theSharpe ratio and multi-factor asset pricing models (Carhart four-factor and Fama-French five-factor), distinguishing between crisis and non-crisis periods, as well as regional and sectoral variations. Results showthat, at the aggregate level,high-tech portfolios consistentlyand significantly outperform mid-tech and "other" categories on absolute and risk-adjusted bases. Mid-tech indus-tries exhibitresilience during crisis but lower alphasthan high-techindustries,and sectoral  heterogeneity high-lightsdiversification benefits. Furthermore, theanalysis reveals investment opportunities in R&amp;D-intensive sec-tors, emphasizing crisis resilience and regional competitiveness.</abstract>
    <parentTitle language="eng">Current Issues of Business and Law</parentTitle>
    <identifier type="url">https://cibljournal.com/index.php/cibl/article/view/23/13</identifier>
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    <author>Ilona Mayr</author>
    <author>Felix Rößle</author>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Financial performance</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>mid-tech and high-tech industries</value>
    </subject>
    <collection role="ddc" number="05">Zeitschriften, fortlaufende Sammelwerke</collection>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
  <doc>
    <id>3201</id>
    <completedYear>2025</completedYear>
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    <language>eng</language>
    <pageFirst>30</pageFirst>
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    <issue>1(8)</issue>
    <volume>2025</volume>
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    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>2026-01-29</publishedDate>
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    <title language="eng">Cloud certification to foster digital transformation management in public administrations</title>
    <abstract language="eng">Public administrations are struggling with the adoption of cloud computing and face more severe challenges in the management than corporations due to special requirements regarding data protection and security. Certification of cloud services is the most promising method in overcoming the current issues. However, this paper examines that existing certificates for cloud service providers don’t match the requirements of public administrations. The analyzed cloud certificates focus strongly on the information security management. But they only have a general look on data protection management. The missing focus on the special requirements of public administrations with regards to geo location of servers, the US cloud act, and especially prevention of foreign state access of PII data (personally identifiable information) is most critical for the use in public administrations. This article shows that a FedRAMP equivalent certification process combined with a European cloud certificate especially designed for the public administration could be the trigger to a successful and faster cloud implementation in the public administration sector in Europe that is currently underdeveloped. Furthermore, the large market with millions of buying public administrations in 27 European Union countries would create attractive business opportunities for private cloud providers, foster the development of new applications and serve the strategic goal of data sovereignty.</abstract>
    <parentTitle language="eng">Current Issues of Business and Law</parentTitle>
    <identifier type="url">https://cibljournal.com/index.php/cibl/article/view/11/3</identifier>
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    <author>Michael Diener</author>
    <author>Felix Rößle</author>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Public administration, adoption of e-Government, information security management</value>
    </subject>
    <collection role="ddc" number="000">Informatik, Informationswissenschaft, allgemeine Werke</collection>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
  <doc>
    <id>2145</id>
    <completedYear>2023</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst>23</pageFirst>
    <pageLast>27</pageLast>
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    <edition/>
    <issue>01-02</issue>
    <volume>2023</volume>
    <type>article</type>
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    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Die ESG-Performance des DAX-Index</title>
    <abstract language="deu">Dieser Beitrag untersucht anhand des DAX im Zeitraum Januar 2010 bis Juli 2022, ob Unternehmen mit hohen bzw. niedrigen ESG-Scores einen Performanceunterschied aufweisen. Die Ergebnisse zeigen für kein Portfolio eine signifikante Über- oder Unterperformance. Lediglich die besten ESG-Firmen tendieren in normalen Marktphasen zu einer Unterperformance. Investoren erleiden beim Berücksichtigen von ESG-Scores auf den DAX risikoadjustiert keinen Nachteil und können zugleich ihrem guten Gewissen Genüge tun.</abstract>
    <parentTitle language="deu">Corporate Finance</parentTitle>
    <enrichment key="PeerReviewed">Ja</enrichment>
    <enrichment key="opus.source">publish</enrichment>
    <enrichment key="opus.doi.autoCreate">false</enrichment>
    <enrichment key="opus.urn.autoCreate">true</enrichment>
    <author>Felix Rößle</author>
    <author>Kathrin Lesser</author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>ESG</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Nachhaltigkeit</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Kapitalmarktperformance</value>
    </subject>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
  <doc>
    <id>2123</id>
    <completedYear>2023</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst>117</pageFirst>
    <pageLast>121</pageLast>
    <pageNumber>5</pageNumber>
    <edition/>
    <issue>3</issue>
    <volume>18</volume>
    <type>article</type>
    <publisherName>Beck</publisherName>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Wird ChatGPT das Rechnungswesen revolutionieren? Der Nutzen von Künstlicher Intelligenz (KI) im Rechnungswesen</title>
    <abstract language="deu">Es ist ein Experiment! In diesem Beitrag wird untersucht, wie das KI-gestützte textbasierte Dialogprogramm „ChatGPT“ im Rechnungswesen und Berichtswesen eingesetzt werden kann, um Routineaufgaben zu automatisieren, die Effizienz zu steigern und Finanzdaten besser zu verstehen. Die Erstellung des gesamten Beitrags selbst erfolgte mithilfe von ChatGPT, d.h., nicht nur die von der KI generierten Passagen, die als Screenshots gezeigt werden, sondern wesentliche Teile des vorliegenden Textes, wurden von der KI erstellt und anschließend inhaltlich und sprachlich durch den Autor redigiert und ergänzt. Damit soll einerseits das Potenzial der Anwendung in der Praxis gezeigt und verdeutlicht werden, dass der Umgang mit den Werkzeugen der KI in Zukunft unerlässlich sein wird, andererseits sollen aber auch die Risiken und Bedenken thematisiert werden. Denn nur allzu leicht werden in Zukunft die Grenzen einer Urheberschaft verschwimmen.</abstract>
    <parentTitle language="deu">IRZ Zeitschrift für Internationale Rechnungslegung</parentTitle>
    <enrichment key="PeerReviewed">Ja</enrichment>
    <enrichment key="RS_Correlation">Nein</enrichment>
    <enrichment key="opus.source">publish</enrichment>
    <enrichment key="opus.doi.autoCreate">false</enrichment>
    <enrichment key="opus.urn.autoCreate">true</enrichment>
    <author>Bernd Hacker</author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Künstliche Intelligenz</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Rechnungswesen</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>ChatGPT</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>KI</value>
    </subject>
    <collection role="ddc" number="33">Wirtschaft</collection>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
  <doc>
    <id>2057</id>
    <completedYear>2023</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst>1</pageFirst>
    <pageLast>27</pageLast>
    <pageNumber/>
    <edition/>
    <issue>1</issue>
    <volume>37</volume>
    <type>article</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="eng">The Effects of Multimodal Elements on Success in Kickstarter Crowdfunding Campaigns</title>
    <abstract language="deu">This article investigates multimodal elements—images, links, gifs, videos, and galleries—of crowdfunding campaigns on the platform Kickstarter to develop an understanding of characteristics of successful campaigns. The authors scraped 327,586 campaign pages, analyzing the multimodal elements of successful and unsuccessful campaigns. They found that successful campaigns featured more images, links, and gifs and more frequently included a project video than did unsuccessful campaigns. Images, links, and the presence of a project video had a positive impact on success while gifs and project galleries did not. These findings give business communicators practical guidance, develop theoretical aspects of Kickstarter research, and validate previous findings with a larger data set.</abstract>
    <parentTitle language="eng">Journal of Business and Technical Communication</parentTitle>
    <identifier type="doi">10.1177/10506519221121699</identifier>
    <enrichment key="opus.import.data">@articlecarradini_effects_2023, title = The Effects of Multimodal Elements on Success in Kickstarter Crowdfunding Campaigns, volume = 37, issn = 1050-6519, url = https://doi.org/10.1177/10506519221121699, doi = 10.1177/10506519221121699, abstract = This article investigates multimodal elements?images, links, gifs, videos, and galleries?of crowdfunding campaigns on the platform Kickstarter to develop an understanding of characteristics of successful campaigns. The authors scraped 327,586 campaign pages, analyzing the multimodal elements of successful and unsuccessful campaigns. They found that successful campaigns featured more images, links, and gifs and more frequently included a project video than did unsuccessful campaigns. Images, links, and the presence of a project video had a positive impact on success while gifs and project galleries did not. These findings give business communicators practical guidance, develop theoretical aspects of Kickstarter research, and validate previous findings with a larger data set., language = en, number = 1, urldate = 2023-03-06, journal = Journal of Business and Technical Communication, author = Carradini, Stephen and Fleischmann, Carolin, month = jan, year = 2023, note = Publisher: SAGE Publications Inc, pages = 1–27, file = SAGE PDF Full Text:CUsersjach208ZoterostorageEFB54PX6Carradini und Fleischmann - 2023 - The Effects of Multimodal Elements on Success in K.pdf:application/pdf,</enrichment>
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    <author>Stephen Carradini</author>
    <author>Carolin Fleischmann</author>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
  </doc>
  <doc>
    <id>1940</id>
    <completedYear>2022</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst>7</pageFirst>
    <pageLast>33</pageLast>
    <pageNumber>27</pageNumber>
    <edition/>
    <issue>1</issue>
    <volume>85</volume>
    <type>article</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
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    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="eng">Artificial Intelligence in Business Communication: The Changing Landscape of Research and Teaching</title>
    <abstract language="eng">The rapid, widespread implementation of artificial intelligence technologies in workplaces has implications for business communication. In this article, the authors describe current capabilities, challenges, and concepts related to the adoption and use of artificial intelligence (AI) technologies in business communication. Understanding the abilities and inabilities of AI technologies is critical to using these technologies ethically. The authors offer a proposed research agenda for researchers in business communication concerning topics of implementation, lexicography and grammar, collaboration, design, trust, bias, managerial concerns, tool assessment, and demographics. The authors conclude with some ideas regarding how to teach about AI in the business communication classroom.</abstract>
    <parentTitle language="eng">Business and Professional Communication Quarterly</parentTitle>
    <identifier type="doi">10.1177/23294906221074311</identifier>
    <enrichment key="opus.import.data">@articlegetchell_artificial_2022, title = Artificial Intelligence in Business Communication: The Changing Landscape of Research and Teaching, volume = 85, issn = 2329-4906, shorttitle = Artificial Intelligence in Business Communication, url = https://doi.org/10.1177/23294906221074311, doi = 10.1177/23294906221074311, abstract = The rapid, widespread implementation of artificial intelligence technologies in workplaces has implications for business communication. In this article, the authors describe current capabilities, challenges, and concepts related to the adoption and use of artificial intelligence (AI) technologies in business communication. Understanding the abilities and inabilities of AI technologies is critical to using these technologies ethically. The authors offer a proposed research agenda for researchers in business communication concerning topics of implementation, lexicography and grammar, collaboration, design, trust, bias, managerial concerns, tool assessment, and demographics. The authors conclude with some ideas regarding how to teach about AI in the business communication classroom., language = en, number = 1, urldate = 2022-11-23, journal = Business and Professional Communication Quarterly, author = Getchell, Kristen M. and Carradini, Stephen and Cardon, Peter W. and Fleischmann, Carolin and Ma, Haibing and Aritz, Jolanta and Stapp, James, month = mar, year = 2022, note = Publisher: SAGE Publications Inc, pages = 7–33, file = SAGE PDF Full Text:CUsersjach208ZoterostorageRJ68WVVZGetchell et al. - 2022 - Artificial Intelligence in Business Communication.pdf:application/pdf,</enrichment>
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    <enrichment key="opus.import.date">2022-11-23T08:16:38+00:00</enrichment>
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    <enrichment key="opus.doi.autoCreate">false</enrichment>
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    <author>Kristen M. Getchell</author>
    <author>Stephen Carradini</author>
    <author>Peter W. Cardon</author>
    <author>Carolin Fleischmann</author>
    <author>Haibing Ma</author>
    <author>Jolanta Aritz</author>
    <author>James Stapp</author>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
  </doc>
  <doc>
    <id>1938</id>
    <completedYear>2022</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst>577</pageFirst>
    <pageLast>592</pageLast>
    <pageNumber>16</pageNumber>
    <edition/>
    <issue>3</issue>
    <volume>53</volume>
    <type>article</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
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    <title language="eng">Standing strong amid a pandemic: How a global online team project stands up to the public health crisis</title>
    <abstract language="eng">The annual instructional virtual team Project X brings together professors and students from across the globe to engage in client projects. The 2020 project was challenged by the global disruption of the COVID-19 pandemic. This paper draws on a quantitative dataset from a post-project survey among 500 participating students and a qualitative narrative inquiry of personal experiences of the faculty members. The findings reveal how innovative use of a variety of collaboration and communication technologies helped students and their professors in building emotional connection and compassion to support each other in the midst of the crisis, and to accomplish the project despite connectivity disruptions. The results suggest that the role of an instructor changed to a coach and mentor, and technology was used to create a greater sense of inclusion and co-presence in student-faculty interactions. Ultimately, the paper highlights the role of technology to help the participants navigate sudden crisis affecting a global online instructional team project. The adaptive instructional teaching strategies and technologies depicted in this study offer transformative potential for future developments in higher education.</abstract>
    <parentTitle language="eng">British Journal of Educational Technology</parentTitle>
    <identifier type="doi">10.1111/bjet.13189</identifier>
    <enrichment key="opus.import.data">@articlelogemann_standing_2022, title = Standing strong amid a pandemic: How a global online team project stands up to the public health crisis, volume = 53, issn = 1467-8535, shorttitle = Standing strong amid a pandemic, url = https://onlinelibrary.wiley.com/doi/abs/10.1111/bjet.13189, doi = 10.1111/bjet.13189, abstract = The annual instructional virtual team Project X brings together professors and students from across the globe to engage in client projects. The 2020 project was challenged by the global disruption of the COVID-19 pandemic. This paper draws on a quantitative dataset from a post-project survey among 500 participating students and a qualitative narrative inquiry of personal experiences of the faculty members. The findings reveal how innovative use of a variety of collaboration and communication technologies helped students and their professors in building emotional connection and compassion to support each other in the midst of the crisis, and to accomplish the project despite connectivity disruptions. The results suggest that the role of an instructor changed to a coach and mentor, and technology was used to create a greater sense of inclusion and co-presence in student-faculty interactions. Ultimately, the paper highlights the role of technology to help the participants navigate sudden crisis affecting a global online instructional team project. The adaptive instructional teaching strategies and technologies depicted in this study offer transformative potential for future developments in higher education. Practitioner notes What is already known about this topic The modern workplace calls for cross-cultural, digital collaboration skills, and this need has increased potentially after the impacts of the pandemic on moving a lot of work to remote settings—permanently. While instructional virtual teams are being used as part of diverse curricula to add an international, experiential element for students, universities still struggle helping students to acquire the whole spectrum of skills needed for the global digital workplace: virtual teamwork, project management, and comfort on working with digital business collaboration platforms. Virtual team research has studied impacts of the pandemic on organizational teams but there is little research on instructional online teams during the pandemic crisis. What this paper adds This paper adds evidence-based knowledge how virtual instructional teams, and their instructors navigated the broken connectivity situation when a global external health crisis forced students to transition from campuses to home environments in the middle of the collaboration project. It offers practical ideas how faculty used technology to connect with students and maintain class community in cases of inequal access to technology from home environments by using multiple platforms, and both, computer, and mobile enabled communication. It offers examples of student-centered, coaching-like teaching strategies and how these were applied when the global health crisis affected students in instructional teams. Implications for practice and policy The study offers implications for development of digital pedagogies for future; specifically, how to develop students’ virtual intelligence and to promote intercultural awareness and collaboration skills in future higher education. The pandemic experiences shed additional light on the need to develop and acquire soft skills among students, for them to be able to navigate struggles and crisis in global, digital real workplace., language = en, number = 3, urldate = 2022-11-23, journal = British Journal of Educational Technology, author = Logemann, Minna and Aritz, Jolanta and Cardon, Peter and Swartz, Stephanie and Elhaddaoui, Terri and Getchell, Kristen and Fleischmann, Carolin and Helens-Hart, Rose and Li, Xiaoli and Palmer-Silveira, Juan Carlos and Ruiz-Garrido, Miguel and Springer, Scott and Stapp, James, year = 2022, note = _eprint: https://onlinelibrary.wiley.com/doi/pdf/10.1111/bjet.13189, keywords = collaborative learning, communication, digital competences, distance learning, experiential learning, higher education, team working, virtual world, pages = 577–592, file = Full Text PDF:CUsersjach208ZoterostorageUPUEU8Z3Logemann et al. - 2022 - Standing strong amid a pandemic How a global onli.pdf:application/pdf;Snapshot:CUsersjach208ZoterostorageMU6UAGHSbjet.html:text/html,</enrichment>
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    <author>Minna Logemann</author>
    <author>Jolanta Aritz</author>
    <author>Peter Cardon</author>
    <author>Stephanie Swartz</author>
    <author>Terri Elhaddaoui</author>
    <author>Kristen Getchell</author>
    <author>Carolin Fleischmann</author>
    <author>Rose Helens-Hart</author>
    <author>Xiaoli Li</author>
    <author>Juan Carlos Palmer-Silveira</author>
    <author>Miguel Ruiz-Garrido</author>
    <author>Scott Springer</author>
    <author>James Stapp</author>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>collaborative learning</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>communication</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>digital competences</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>distance learning</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>experiential learning</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>higher education</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>team working</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>virtual world</value>
    </subject>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
  </doc>
  <doc>
    <id>1646</id>
    <completedYear>2021</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst>88</pageFirst>
    <pageLast>94</pageLast>
    <pageNumber>7</pageNumber>
    <edition/>
    <issue>Heft 2</issue>
    <volume>2021</volume>
    <type>article</type>
    <publisherName>Schäffer-Poeschel</publisherName>
    <publisherPlace>Stuttgart</publisherPlace>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Prozessinduzierte soziale Netzwerke</title>
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    <enrichment key="RS_Correlation">Nein</enrichment>
    <enrichment key="opus.source">publish</enrichment>
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    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Unternehmensprozess, Prozessmodellierung, Soziales Netzwerk</value>
    </subject>
    <collection role="ddc" number="33">Wirtschaft</collection>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
  <doc>
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    <publishedYear/>
    <thesisYearAccepted/>
    <language>deu</language>
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    <pageLast>449</pageLast>
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    <edition/>
    <issue>10</issue>
    <volume>14</volume>
    <type>article</type>
    <publisherName>Beck</publisherName>
    <publisherPlace>München</publisherPlace>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>2021-01-11</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Empirische Untersuchung zur Aktivierung von Verlustvorträgen in Deutschland</title>
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    <enrichment key="RS_Correlation">Ja</enrichment>
    <enrichment key="review.accepted_by">2</enrichment>
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    <author>Daniela Rönsch</author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>IFRS</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Verlustvorträge</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Steuern</value>
    </subject>
    <collection role="ddc" number="33">Wirtschaft</collection>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
  <doc>
    <id>1626</id>
    <completedYear>2020</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>deu</language>
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    <pageLast>119</pageLast>
    <pageNumber>6</pageNumber>
    <edition/>
    <issue>3</issue>
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    <type>article</type>
    <publisherName>Beck</publisherName>
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    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>2021-01-11</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Neue Hedge-Accounting-Vorschriften im Vorfeld der IBOR-Reform – Änderungen an IFRS 9, IAS 39 und IFRS 7</title>
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    <enrichment key="RS_Correlation">Nein</enrichment>
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    <author>Bernd Hacker</author>
    <author>Jürgen Spanheimer</author>
    <author>Dorothee Weides</author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>IBOR</value>
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    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>IFRS</value>
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    <subject>
      <language>deu</language>
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      <value>Hedge Accounting</value>
    </subject>
    <collection role="ddc" number="33">Wirtschaft</collection>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
</export-example>
