@misc{Richter1990,
  author    = {Richter, Martin},
  title     = {Die immateriellen Anlagewerte},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38947},
  year      = {1990},
  abstract  = {Inhalt: A. Begriff, Beispiele, Verh{\"a}ltnis zum fr{\"u}heren Recht B. Abgrenzung zu anderen Bilanzposten I. Abgrenzung zu den Sachanlagen II. Abgrenzung zum Gesch{\"a}ftswert und zu anderen Bilanzierungshilfen III. Abgrenzung zum Umlaufverm{\"o}gen IV. Abgrenzung zu den aktiven Rechnungsabgrenzungsposten C. Voraussetzungen der Aktivierung I. {\"U}bersicht II. Entgeltlicher Erwerb III. Erwerb von Dritten IV. Verm{\"o}gensgegenstand D. Bestandsnachweis E. Ausweis I. Vertikale Gliederung II. Horizontale Gliederung F. Bewertung I. Bewertung der Zug{\"a}nge II. Planm{\"a}ßige Abschreibungen III. Außerplanm{\"a}ßige Abschreibungen nach \S 253 II S. 3 HGB / sonstige (Mehr-) Abschreibungen nach \S\S 253 IV, 254 HGB / Beibehaltungswahlrecht und Zuschreibungen IV. Festbewertung G. Zusammenh{\"a}nge mit anderen Posten der Bilanz und GuV und mit Angaben im Anhang H. Pr{\"u}fung},
  language  = {de}
}
@misc{Richter1990,
  author    = {Richter, Martin},
  title     = {Die Bilanzierungshilfen},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38924},
  year      = {1990},
  abstract  = {Inhalt: A. {\"U}bersicht B. Der derivative Gesch{\"a}ftswert (Unterschiedsbetrag nach \S 255 IV HGB) C. Der Verschmelzungsverlust (Verschmelzungsmehrwert) D. Die Aufwendungen f{\"u}r die Ingangsetzung und Erweiterung des Gesch{\"a}ftsbetriebs („Ingangsetzungskosten")},
  language  = {de}
}
@misc{Richter1990,
  author    = {Richter, Martin},
  title     = {Das Sachanlageverm{\"o}gen},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38908},
  year      = {1990},
  abstract  = {Inhalt: A. Vorbemerkungen B. Begriff und Abgrenzung I. Begriff des Anlageverm{\"o}gens und seine Bedeutung II. Abgrenzung zum Umlaufverm{\"o}gen III. Abgrenzung zu anderen Posten des Anlageverm{\"o}gens IV. Einzelfragen C. Bestandsnachweis I. Allgemeines Bestandsverzeichnis (Anlagenverzeichnis) II. Besondere Bestandsverzeichnisse III. Einzelfragen D. Ausweis I. Vertikale Gliederung II. Horizontale Gliederung (Anlagespiegel) III. Wertberichtigungen (indirekte Abschreibungen) E. Bewertung I. Verh{\"a}ltnis zum fr{\"u}heren Recht II. Bewertungsgrunds{\"a}tze und Rechtsformbesonderheiten III. Bewertung der Zug{\"a}nge IV. Ber{\"u}cksichtigung von Wertminderungen F. Zusammenh{\"a}nge mit anderen Posten der Bilanz und GuV, mit Angaben im Anhang sowie mit dem Lagebericht I. Vorbemerkung/Rechtsformbesonderheiten II. Zusammenh{\"a}nge mit anderen aktivischen Bilanzposten III. Zusammenh{\"a}nge mit Passiva und Haftungsverh{\"a}ltnissen IV. Zusammenh{\"a}nge mit Posten der GuV V. Zusammenh{\"a}nge mit Angaben im Anhang VI. Zusammenh{\"a}nge mit dem Lagebericht G. Pr{\"u}fung I. Vorbemerkungen II. Pr{\"u}fungsziele und Pr{\"u}fungstechnik III. Pr{\"u}fung des Internen Kontrollsystems IV. Pr{\"u}fung der Bestandsnachweise V. Pr{\"u}fung der Zug{\"a}nge VI. Pr{\"u}fung des Ausweises VII. Pr{\"u}fung der Abg{\"a}nge und der Ertr{\"a}ge und Verluste aus Anlagenabg{\"a}ngen VIII. Pr{\"u}fung der Abschreibungen IX. Pr{\"u}fung der Zuschreibungen X. Pr{\"u}fung der Angaben im Anhang},
  language  = {de}
}
@misc{Richter2002,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungsbereitschaft},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-38829},
  year      = {2002},
  abstract  = {Inhalt: I. Begriff der Pr{\"u}fungsbereitschaft 1. Sachliche Vorbereitung 2. Personelle Vorbereitung II. Ziel und Bedeutung der Pr{\"u}fungsbereitschaft III. Maßnahmen zur Herstellung, Sicherung und F{\"o}rderung der Pr{\"u}fungsbereitschaft},
  language  = {de}
}
@misc{Richter1983,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungsbereitschaft},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-37963},
  year      = {1983},
  abstract  = {Inhalt: I. Begriff 1. Sachliche Vorbereitung 2. Personelle Vorbereitung 3. Psychologische Vorbereitung II. Ziel und Bedeutung III. Maßnahmen zur Herstellung, Sicherung und F{\"o}rderung der Pr{\"u}fungsbereitschaft},
  language  = {de}
}
@misc{LattemannKupkeStieglitzetal.2007,
  author    = {Lattemann, Christoph and Kupke, S{\"o}ren and Stieglitz, Stefan and Fetscherin, Marc},
  title     = {The governance of virtual corporations},
  issn      = {1867-5808},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-19988},
  year      = {2007},
  abstract  = {The concept of the virtual corporation (VC), which describes a modern form of collaboration among organizations, was introduced in the scientific discussion in the mid 1990th. The practice shows that VCs need new forms of governance because the traditional mechanisms of control, management, and steering are hardly applicable. Until now there is only a few research related to the question how to govern VC. The main problems to govern a VC are to coordinate the communication among dispersed partners and to motivate employees to actively involve themselves into the network. Open source projects are confronted with similar problems. As several governance mechanisms are already analyzed in this context, the authors analyze and adopt governance concepts from open source projects to extract a governance framework for virtual corporations. This new approach leads to innovative insights in governing virtual corporations by using community techniques as an appropriate way for communication and collaboration purposes.},
  language  = {en}
}
@misc{StieglitzFuchssHillmannetal.2007,
  author    = {Stieglitz, Stefan and Fuchß, Christoph and Hillmann, Oliver and Lattemann, Christoph},
  title     = {Mobile learning by using ad hoc messaging network},
  issn      = {1867-5808},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-19960},
  year      = {2007},
  abstract  = {The requirements of modern e-learning techniques change. Aspects such as community interaction, flexibility, pervasive learning and increasing mobility in communication habits become more important. To meet these challenges e-learning platforms must provide support on mobile learning. Most approaches try to adopt centralised and static e-learning mechanisms to mobile devices. However, often technically it is not possible for all kinds of devices to be connected to a central server. Therefore we introduce an application of a mobile e-learning network which operates totally decentralised with the help of an underlying ad hoc network architecture. Furthermore the concept of ad hoc messaging network (AMNET) is used as basis system architecture for our approach to implement a platform for pervasive mobile e-learning.},
  language  = {en}
}
@misc{StieglitzFuchssLattemann2007,
  author    = {Stieglitz, Stefan and Fuchß, Christoph and Lattemann, Christoph},
  title     = {Mobile learning by using ad hoc messaging network},
  issn      = {1867-5808},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-19979},
  year      = {2007},
  abstract  = {The requirements of modern e-learning techniques change. Aspects such as community interaction, flexibility, pervasive learning and increasing mobility in communication habits become more important. To meet thesechallenges e-learning platforms must provide support on mobile learning. Most approaches try to adopt centralized and static elearning mechanisms to mobile devices. However, often technically it is not possible for all kinds of devices to be connected to a central server. Therefore we introduce an application of a mobile e-learning network which operates totally decentralized with the help of an underlying ad hoc network architecture. Furthermore the concept of ad hoc messaging network (AMNET) is used as basis system architecture for our approach to implement a platform for pervasive mobile elearning.},
  language  = {en}
}
@misc{LattemannStieglitz2005,
  author    = {Lattemann, Christoph and Stieglitz, Stefan},
  title     = {Framework for Governance in Open Source Communities},
  issn      = {1867-5808},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-19941},
  year      = {2005},
  abstract  = {In recent years, the development of software in open source communities has attracted immense attention from research and practice. The idea of commercial quality, free software, and open source code accelerated the development of well-designed open source software such as Linux, Apache tools, or Perl. Intrinsic motivation, group identification processes, learning, and career concerns are the key drivers for a successful cooperation among the participants. These factors and most mechanisms of control, coordination, and monitoring forms of open source communities can hardly be explained by traditional organizational theories. In particular, the micro and macro structures of open source communities and their mode of operation are hardly compatible with the central assumption of the New Institutional Theory, like opportunistic behavior. The aim of this contribution is to identify factors that sustain the motivation of the community members over the entire life cycle of an open source project. Adequate coordination and controlling mechanisms for the governance in open source communities may be extracted.},
  language  = {en}
}
@misc{Sanner2005,
  author    = {Sanner, Helge},
  title     = {Imperfect goods and labor markets, and the union wage gap},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-6511},
  year      = {2005},
  abstract  = {Existing theoretical literature fails to explain satisfactorily the differences between the pay of workers that are covered by collective agreements and others who are not. This study aims at providing a model framework which is amenable for an analysis of this issue. Our general-equilibrium approach integrates a dual labor market and a two-sector product market. The results suggest that the so-called 'union wage gap' is largely determined by the degree of centralization of the bargains, and, to a somewhat lesser extent, by the expenditure share of the unionized sector's goods.},
  subject      = {Verhandlungstheorie},
  language  = {en}
}