{"id":32746,"date":"2019-12-08T17:05:11","date_gmt":"2019-12-08T17:05:11","guid":{"rendered":"https:\/\/jums.academy\/v4i4en\/"},"modified":"2022-11-18T08:38:30","modified_gmt":"2022-11-18T08:38:30","slug":"v4i4","status":"publish","type":"page","link":"https:\/\/jums.academy\/en\/v4i4\/","title":{"rendered":"v4i4"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:20px;--awb-padding-bottom:20px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#000000;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-unboxed\" id=\"accordion-32746-1\"><div class=\"fusion-panel panel-default panel-94a408e86d0ec6b4c fusion-toggle-no-divider\" style=\"--awb-title-color:#333333;--awb-content-color:#333333;\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_94a408e86d0ec6b4c\"><a aria-expanded=\"false\" aria-controls=\"94a408e86d0ec6b4c\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-32746-1\" data-target=\"#94a408e86d0ec6b4c\" href=\"#94a408e86d0ec6b4c\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">All published articles sorted by issues<\/span><\/a><\/h4><\/div><div id=\"94a408e86d0ec6b4c\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_94a408e86d0ec6b4c\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ul style=\"list-style-type: none;\">\n<!--li><a href=\"https:\/\/jums.academy\/en\/v10i4-3\/\">Junior Management Science, Volume 11, Issue 1, March 2026<\/a><\/li-->\n<li><a href=\"https:\/\/jums.academy\/en\/v10i4\/\">Junior Management Science, Volume 10, Issue 4, December 2025<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v10i3\/\">Junior Management Science, Volume 10, Issue 3, September 2025<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v10i2\/\">Junior Management Science, Volume 10, Issue 2, June 2025<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v10i1\/\">Junior Management Science, Volume 10, Issue 1, March 2025<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v9i4\/\">Junior Management Science, Volume 9, Issue 4, December 2024<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v9i3\/\">Junior Management Science, Volume 9, Issue 3, September 2024<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v9i2\/\">Junior Management Science, Volume 9, Issue 2, June 2024<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v9i1\/\">Junior Management Science, Volume 9, Issue 1, March 2024<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v8i4\/\">Junior Management Science, Volume 8, Issue 4, December 2023<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v8i3\/\">Junior Management Science, Volume 8, Issue 3, September 2023<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v8i2\/\">Junior Management Science, Volume 8, Issue 2, June 2023<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v8i1\/\">Junior Management Science, Volume 8, Issue 1, March 2023<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v7i5\/\">Junior Management Science, Volume 7, Issue 5, December 2022<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v7i4\/\">Junior Management Science, Volume 7, Issue 4, September 2022<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v7i3\/\">Junior Management Science, Volume 7, Issue 3, July 2022<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v7i2\/\">Junior Management Science, Volume 7, Issue 2, June 2022<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v7i1\/\">Junior Management Science, Volume 7, Issue 1, March 2022<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v6i4\/\">Junior Management Science, Volume 6, Issue 4, December 2021<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v6i3\/\">Junior Management Science, Volume 6, Issue 3, September 2021<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v6i2\/\">Junior Management Science, Volume 6, Issue 2, June 2021<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v6i1-2\/\">Junior Management Science, Volume 6, Issue 1, March 2021<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v5i4\/\">Junior Management Science, Volume 5, Issue 4, December 2020<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v5i3\/\">Junior Management Science, Volume 5, Issue 3, September 2020<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v5i2\/\">Junior Management Science, Volume 5, Issue 2, June 2020<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v5i1\/\">Junior Management Science, Volume 5, Issue 1, March 2020<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v4i4\/\">Junior Management Science, Volume 4, Issue 4, December 2019<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v4i3\/\">Junior Management Science, Volume 4, Issue 3, September 2019<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v4i2\/\">Junior Management Science, Volume 4, Issue 2, June 2019<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v4i1\/\">Junior Management Science, Volume 4, Issue 1, March 2019<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v3i4\/\">Junior Management Science, Volume 3, Issue 4, December 2018<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v3i3\/\">Junior Management Science, Volume 3, Issue 3, September 2018<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v3i2\/\">Junior Management Science, Volume 3, Issue 2, June 2018<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v3i1\/\">Junior Management Science, Volume 3, Issue 1, March 2018<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v2i3\/\">Junior Management Science, Volume 2, Issue 3, December 2017<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v2i2\/\">Junior Management Science, Volume 2, Issue 2, September 2017<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v2i1\/\">Junior Management Science, Volume 2, Issue 1, June 2017<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v1i2\/\">Junior Management Science, Volume 1, Issue 2, December 2016<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v1i1\/\">Junior Management Science, Volume 1, Issue 1, June 2016<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion-title title fusion-title-1 fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-sep-color:#000000;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:18;--minFontSize:18;line-height:1.38;\"><\/h5><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#000000;\"><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:-5px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:26;line-height:1.43;\"><h4><strong>Junior Management Science, Volume 4, Issue 4, December 2019<\/strong><\/h4><\/h4><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_5 1_5 fusion-one-fifth fusion-column-first\" style=\"--awb-bg-size:cover;width:20%;width:calc(20% - ( ( 4% ) * 0.2 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element fusion-image-align-center in-legacy-container\" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"1100\" height=\"1566\" title=\"Deckblatt\" src=\"https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/01\/Deckblatt.png?resize=1100%2C1566&#038;ssl=1\" alt class=\"img-responsive wp-image-31671\" srcset=\"https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/01\/Deckblatt.png?resize=200%2C285&amp;ssl=1 200w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/01\/Deckblatt.png?resize=211%2C300&amp;ssl=1 211w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/01\/Deckblatt.png?resize=400%2C570&amp;ssl=1 400w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/01\/Deckblatt.png?resize=600%2C854&amp;ssl=1 600w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/01\/Deckblatt.png?resize=719%2C1024&amp;ssl=1 719w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/01\/Deckblatt.png?resize=768%2C1094&amp;ssl=1 768w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/01\/Deckblatt.png?resize=800%2C1139&amp;ssl=1 800w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/01\/Deckblatt.png?resize=1079%2C1536&amp;ssl=1 1079w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/01\/Deckblatt.png?w=1151&amp;ssl=1 1151w\" sizes=\"(max-width: 800px) 100vw, 400px\" \/><\/span><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_4_5 4_5 fusion-four-fifth fusion-column-last\" style=\"--awb-bg-size:cover;width:80%;width:calc(80% - ( ( 4% ) * 0.8 ) );\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><ol>\n<li><a href=\"#A1\"><b>Carl Justus Nowak,<\/b> Der Einfluss digitaler Finanzberatung auf das Anlageverhalten von<br \/>\nPrivatinvestoren, 478-492<\/a><\/li>\n<li><a href=\"#A2\"><b>Johannes Caprano<\/b>, Recruiting Generation Y for the Backbone of Economy: Organizational Attractiveness of Small, Family Owned, and Rural Firms, 493-523<\/a><\/li>\n<li><a href=\"#A3\"><b>Kimberly Klebolte,<\/b> Aspekte der Glaubw\u00fcrdigkeitsbeurteilung &#8211; Eine empirische Untersuchung zum Einfluss von Attraktivit\u00e4t, Expertise und Prominenz, 524-552<\/a><\/li>\n<li><a href=\"#A4\"><b>Lina Carine Puschmann<\/b>, Die Rotation des verantwortlichen Pr\u00fcfungspartners als<br \/>\nInstrument zur Steigerung der Pr\u00fcfungsqualit\u00e4t, 553-565<\/a><\/li>\n<li><a href=\"#A5\"><b>Florian Stehbeck<\/b>, Designing and Scheduling Cost-Efficient Tours by Using<br \/>\nthe Concept of Truck Platooning, 566-634<\/a><\/li>\n<li><a href=\"#A6\"><strong>Daniel Martin Teichmann<\/strong>, Grunderwerbsteuerliche Konsequenzen<br \/>\nder Umstrukturierung von Konzernen, 635-655<\/a><\/li>\n<\/ol>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div style=\"width: 2px; height: 15px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div style=\"width: 2px; height: 15px;\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_6 1_6 fusion-one-sixth fusion-column-first fusion-column-no-min-height\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;width:13.3333%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-aligncenter\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/02\/JUMS_Volume4_Issue4_2019-1.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read issue<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_2 1_2 fusion-one-half fusion-column-no-min-height\" style=\"--awb-bg-size:cover;width:48%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div style=\"width: 2px; height: 2px;\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_6 1_6 fusion-one-sixth fusion-column-no-min-height\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;width:13.3333%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-aligncenter\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_self\" href=\"https:\/\/jums.academy\/en\/submit-2\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Submit thesis now<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_6 1_6 fusion-one-sixth fusion-column-last fusion-column-no-min-height\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;width:13.3333%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-aligncenter\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-3 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_self\" href=\"https:\/\/jums.academy\/en\/newsletter\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Keep up to date<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div style=\"width: 2px; height: 15px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div style=\"width: 2px; height: 15px;\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-2\"><p><a name=\"A1\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>Der Einfluss digitaler Finanzberatung auf das Anlageverhalten von Privatinvestoren<\/strong><\/h5>\n<p>Carl Justus Nowak, Goethe University Frankfurt (Bachelor thesis)<br \/>\nJunior Management Science 4(4), 2019, 478-492<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-32746-2\"><div class=\"fusion-panel panel-default panel-aaf1b185cebb394f2 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_aaf1b185cebb394f2\"><a aria-expanded=\"false\" aria-controls=\"aaf1b185cebb394f2\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-32746-2\" data-target=\"#aaf1b185cebb394f2\" href=\"#aaf1b185cebb394f2\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"aaf1b185cebb394f2\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_aaf1b185cebb394f2\"><div class=\"panel-body toggle-content fusion-clearfix\">Diese Arbeit untersucht anhand vorhandener Literatur wie Robo Advisor das Anlageverhalten und die Portfolioperformance von Privatinvestoren im Vergleich zu konventioneller Finanzberatung ver\u00e4ndern. Dabei wird der Einfluss der Empfehlungen von Robo Advisors und konventionellen Beratern bez\u00fcglich der Portfoliomerkmale: Nettorendite, Diversifikation und Personalisierung untersucht. Dar\u00fcber hinaus wird gepr\u00fcft inwiefern die Anlageempfehlungen vorhandene Verhaltensverzerrungen der Privatinvestoren beeinflussen.<\/p>\n<p>Aus der Betrachtung der konventionellen Finanzberatung folgt, dass diese zwar die Diversifikation von Privatinvestoren stark erh\u00f6ht, sie aber die Nettorendite der Investoren durch Geb\u00fchren negativ beeinflusst. Robo Advisor wirken auf den ersten Blick wie das Allheilmittel zur Verbesserung der Finanzberatung, doch auch sie weisen Defizite auf. Zwar f\u00fchren typische Robo Advisor eine Wertpapierallokation in \u00dcbereinstimmung mit der Kapitalmarkttheorie durch, was zu einer hohen Nettorendite und Diversifikation f\u00fchrt, jedoch ist die durchgef\u00fchrte Personalisierung bei Robo Advisors h\u00e4ufig mangelhaft. Die Beratung durch Robo Advisor empfiehlt sich daher vor allem f\u00fcr Personen, welchen bewusst ist, dass sie nur eine standardisierte Anlageempfehlung erhalten. F\u00fcr Privatanleger mit komplexen Finanzstrukturen bleibt eine Beratung durch einen pers\u00f6nlichen Finanzberater daher alternativlos.<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-3\"><p><em>Keywords: Robo Advisor; Financial Advice Behavioral Bias; Private Investors.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-4 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/02\/BA_Nowak.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-4\"><div style=\"width: 2px; height: 5px;\"><\/div>\n<p style=\"text-align: right;\"><a href=\"https:\/\/jums.academy\/en\/c-j-nowak\/\">Go to article page<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 15px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-5\"><p><a name=\"A2\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>Recruiting Generation Y for the Backbone of Economy: Organizational Attractiveness of Small, Family Owned, and Rural Firms<\/strong><\/h5>\n<p>Johannes Caprano, Technische Universit\u00e4t M\u00fcnchen (Masterarbeit)<br \/>\nJunior Management Science 4(4), 2019, 493-523<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-32746-3\"><div class=\"fusion-panel panel-default panel-674b6a499557891e7 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_674b6a499557891e7\"><a aria-expanded=\"false\" aria-controls=\"674b6a499557891e7\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-32746-3\" data-target=\"#674b6a499557891e7\" href=\"#674b6a499557891e7\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"674b6a499557891e7\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_674b6a499557891e7\"><div class=\"panel-body toggle-content fusion-clearfix\">Despite their outstanding economic importance, small, family owned, and rural firms find it hard to attract talent. Upon initial contact with recruiting organizations, job seekers use any of their observable characteristics, such as size, ownership, or location to infer attributes of the employment offering. Based on this assessment, they may feel attracted to an organization and develop intentions to pursue the employment opportunity. Following behavioral psychology, the consistency between organizational attractiveness and job pursuit intentions is affected by the amount of job seekers\u2019 direct experience with the firm type. For small, family owned, and rural firms, direct experience may be lower due to their relative anonymousness. The strength and direction of inferences made based on organizational characteristics as well as metacognitive assessments were tested using a vignette experiment. A sample of 200 Generation Y students and professionals rated fictitious firms based on their size, ownership, and location. The results show support of the indirect influence of these organizational characteristics on job pursuit intentions, mediated by employment attributes and organizational attractiveness. Family ownership led to positive evaluations while small size and rural location had a negative impact on job pursuit intentions. Another important contribution of this study is a validated two-stage implementation of firm location as a predictor of organizational attractiveness.<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-6\"><p><em>Keywords: Organizational attractiveness; family firm; SME; rural firm; hidden champion.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-5 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/02\/MA_Caprano.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-7\"><p style=\"text-align: right;\"><a href=\"https:\/\/jums.academy\/j-caprano\/\">Zur Artikel-Seite<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 20px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-8\"><p><a name=\"A3\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>Aspekte der Glaubw\u00fcrdigkeitsbeurteilung \u2013 Eine empirische Untersuchung zum Einfluss von Attraktivit\u00e4t, Expertise und Prominenz<\/strong><\/h5>\n<p>Kimberly Klebolte, Hochschule Osnabr\u00fcck (Bachelorarbeit)<br \/>\nJunior Management Science 4(4), 2019, 524-552<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-32746-4\"><div class=\"fusion-panel panel-default panel-b9178c2a8d78c5463 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_b9178c2a8d78c5463\"><a aria-expanded=\"false\" aria-controls=\"b9178c2a8d78c5463\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-32746-4\" data-target=\"#b9178c2a8d78c5463\" href=\"#b9178c2a8d78c5463\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"b9178c2a8d78c5463\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_b9178c2a8d78c5463\"><div class=\"panel-body toggle-content fusion-clearfix\">Diese Studie thematisiert den Einfluss von Expertise, Prominenz, Attraktivit\u00e4t und Geschlecht auf die Wahrnehmung von Glaubw\u00fcrdigkeit. Dabei wurden Probanden mittels Online-Frageb\u00f6gen mehrere Kombinationen aus verschiedenen Bildern, Aussagen sowie Hintergrundinformationen zu den abgebildeten Personen vorgelegt. Anschlie\u00dfend beurteilten die Probanden, f\u00fcr wie glaubw\u00fcrdig sie diese hielten. Untersucht wurde dabei, inwiefern die genannten Faktoren Auswirkungen auf die Glaubw\u00fcrdigkeitsattribution hatten. Dies geschah durch statistische Vergleiche der Mittelwerte und Varianzen in den verschiedenen Probandengruppen mittels SPSS. Die Studie ergab, dass Expertise einen signifikant positiven Einfluss auf die Glaubw\u00fcrdigkeit hat. Experten wurden demnach durchg\u00e4ngig f\u00fcr glaubw\u00fcrdiger gehalten als Nicht-Experten. Die Faktoren Prominenz und Attraktivit\u00e4t hatten jeweils einen signifikant negativen Effekt, d.h. je prominenter und je attraktiver eine Person dargestellt wurde, umso weniger wurde ihr geglaubt. Das Geschlecht hatte keine signifikanten Einfluss. Die Studie zeigt damit, dass die Glaubw\u00fcrdigkeit einer Person am effektivsten \u00fcber das Darlegen der fachlichen Eignung gesteigert werden kann und nicht \u00fcber die physische Attraktivit\u00e4t oder Prominenz, die vor allem in ihrer Kombination in der \u00f6ffentlichkeit oftmals als Ideal dargestellt werden.<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-9\"><p><em>Keywords: Wirtschaftspsychologie; Glaubw\u00fcrdigkeit; Wahrnehmungsfehler; Werbepsychologie.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-6 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/02\/BA_Klebolte.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-10\"><p style=\"text-align: right;\"><a href=\"https:\/\/jums.academy\/k-klebolte\/\">Zur Artikel-Seite<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 20px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-11\"><p><a name=\"A4\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>Die Rotation des verantwortlichen Pr\u00fcfungspartners als Instrument zur Steigerung der Pr\u00fcfungsqualit\u00e4t<\/strong><\/h5>\n<p>Lina Carine Puschmann, University of Hamburg (Bachelor thesis)<br \/>\nJunior Management Science 4(4), 2019, 553-565<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-32746-5\"><div class=\"fusion-panel panel-default panel-fb3a62bdbd7f66fc3 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_fb3a62bdbd7f66fc3\"><a aria-expanded=\"false\" aria-controls=\"fb3a62bdbd7f66fc3\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-32746-5\" data-target=\"#fb3a62bdbd7f66fc3\" href=\"#fb3a62bdbd7f66fc3\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"fb3a62bdbd7f66fc3\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_fb3a62bdbd7f66fc3\"><div class=\"panel-body toggle-content fusion-clearfix\">Um die Unabh\u00e4ngigkeit des verantwortlichen Pr\u00fcfungspartners in der betriebswirtschaftlichen Abschlusspr\u00fcfung zu st\u00e4rken und die Pr\u00fcfungsqualit\u00e4t zu erh\u00f6hen sind nationalen und internationalen Regulierungsinstanzen zufolge Ma\u00dfnahmen, wie die Rotation des verantwortlichen Pr\u00fcfungspartners (auch interne Rotation genannt), erforderlich.<\/p>\n<p>Aufbauend auf der Analyse von Ergebnissen aus Studien zu den Themen der internen Rotation, der Unabh\u00e4ngigkeit des verantwortlichen Pr\u00fcfungspartners sowie der Pr\u00fcfungsqualit\u00e4t und ihren Einflussfaktoren, wird die Debatte um die Effektivit\u00e4t der internen Rotation in dieser Arbeit fortgef\u00fchrt. Im Zentrum der Diskussion steht dabei die konkrete Frage, ob die Rotation des verantwortlichen Pr\u00fcfungspartners ein effektives Instrument zur Steigerung der Pr\u00fcfungsqualit\u00e4t ist.<\/p>\n<p>Aufgrund der Diversit\u00e4t der Umweltbedingungen auf den Pr\u00fcfungsm\u00e4rkten, an denen der Einfluss der internen Rotation untersucht wurde, ist zun\u00e4chst kein generelles Urteil zur Beantwortung der Leitfrage m\u00f6glich. Die j\u00fcngsten Ergebnisse auf dem deutschen Pr\u00fcfungsmarkt lassen schlie\u00dflich unter den gegebenen Bedingungen vermuten, dass der Effekt der neuesten Regelungen zur Rotation des verantwortlichen Pr\u00fcfungspartners eine weniger starke Steigerung der Pr\u00fcfungsqualit\u00e4t herbeif\u00fchrt als vergleichbare Rotationsvorschriften an Pr\u00fcfungsm\u00e4rkten in anderen L\u00e4ndern.<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-12\"><p><em>Keywords: Interne Rotation; Audit Partner Rotation; Pr\u00fcfungsqualit\u00e4t; Unabh\u00e4ngigkeit; Verantwortlicher Pr\u00fcfungspartner.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-7 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/02\/BA_Puschmann.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-13\"><p style=\"text-align: right;\"><a href=\"https:\/\/jums.academy\/en\/lina-carine-puschmann\/\">Go to article page<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 20px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-14\"><p><a name=\"A5\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>Designing and Scheduling Cost-Efficient Tours by Using the Concept of Truck Platooning<\/strong><\/h5>\n<p>Florian Stehbeck, Technical University of Munich (Master thesis)<br \/>\nJunior Management Science 4(4), 2019, 566-634<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-32746-6\"><div class=\"fusion-panel panel-default panel-bfe35a47ceaa87bb1 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_bfe35a47ceaa87bb1\"><a aria-expanded=\"false\" aria-controls=\"bfe35a47ceaa87bb1\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-32746-6\" data-target=\"#bfe35a47ceaa87bb1\" href=\"#bfe35a47ceaa87bb1\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"bfe35a47ceaa87bb1\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_bfe35a47ceaa87bb1\"><div class=\"panel-body toggle-content fusion-clearfix\">Truck Platooning is a promising new technology to reduce the fuel consumption by around 15% via the exploitation of a preceding and digitally connected truck\u2019s slipstream. However, the cost-efficient coordination of such platoons under consideration of mandatory EU driving time restrictions turns out to be a highly complex task.<\/p>\n<p>For this purpose, we provide a comprehensive literature review and formulate the exact EU-Truck Platooning Problem (EU-TPP) as an Integer Linear Program (ILP) which also features a hypothetical task-relieving effect for following drivers in a convoy. In order to increase the computational efficiency, we introduce an auxiliary constraint and two hierarchical planning-based matheuristic approaches: the Shortest Path Heuristic (SPH) and the Platoon Routing Heuristic (PRH).<\/p>\n<p>Besides a qualitative sensitivity analysis, we perform an extensive numerical study to investigate the impact of different critical influence factors on platooning, being of major political and economic interest.<\/p>\n<p>Our experiments with the EU-TPP suggest remarkable fuel cost savings of up to 10.83% without a 50% task relief, while its inclusion leads to additional personnel cost savings of up to even 31.86% at best with maximally 12 trucks to be coordinated in a recreated part of the European highway network. Moreover, we prove our matheuristics\u2019 highly favorable character in terms of solution quality and processing time.<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-15\"><p><em>Keywords: autonomous transport; Truck Platooning; driving time and rest periods; cost-efficient routing &amp; scheduling; computational efficiency.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-8 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/02\/MA_Stehbeck.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-16\"><p style=\"text-align: right;\"><a href=\"https:\/\/jums.academy\/en\/florian-stehbeck\/\">Go to article page<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 20px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-17\"><p><a name=\"A6\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>Grunderwerbsteuerliche Konsequenzen der Umstrukturierung von Konzernen<\/strong><\/h5>\n<p>Daniel Martin Teichmann, Heinrich Heine University D\u00fcsseldorf (Bachelor thesis)<br \/>\nJunior Management Science 4(4), 2019, 635-655<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-32746-7\"><div class=\"fusion-panel panel-default panel-288d432d5228f0302 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_288d432d5228f0302\"><a aria-expanded=\"false\" aria-controls=\"288d432d5228f0302\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-32746-7\" data-target=\"#288d432d5228f0302\" href=\"#288d432d5228f0302\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"288d432d5228f0302\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_288d432d5228f0302\"><div class=\"panel-body toggle-content fusion-clearfix\">Die erfolgreiche Realisierung einer konzerninternen Umstrukturierung wird durch die GrESt gef\u00e4hrdet, sobald eine Grundst\u00fccks\u00fcbertragung oder ein share deal beabsichtigt wird. Der steuerlichen Belastung steht kein Mittelzufluss gegen\u00fcber, weshalb das Vorhaben an der Leistungsf\u00e4higkeit scheitern kann. In Anbetracht dessen untersucht diese Arbeit, ob eine grunderwerbsteuerliche Optimierung m\u00f6glich ist. Im Fokus stehen inl\u00e4ndische Kapitalgesellschaftskonzerne und Restrukturierungen, die den Eigentums\u00fcbergang an Grundst\u00fccken sowie Anteilen von grundbesitzenden Gesellschaften vorsehen. Zu Beginn erfolgt eine Systematisierung relevanter Erwerbs-\/Umwandlungsvorg\u00e4nge, an die sich eine Analyse ihrer grunderwerbsteuerlichen Konsequenzen anschlie\u00dft. Die Erkenntnisse m\u00fcnden in einen detaillierten Ma\u00dfnahmenvergleich. Als Ergebnis steht der Appell eine Ausl\u00f6sung von GrESt zu vermeiden. Verhindern die Restrukturierungsziele eine Umgehung, besteht Optimierungsbedarf. Hierf\u00fcr eignet sich ein share deal, da ein kluges Beteiligungsmanagement bereits die Steuerbegr\u00fcndung ausschlie\u00dft (\u00a7 1 III GrEStG). Weniger Gestaltungspotenzial er\u00f6ffnet die Bemessungsgrundlage, da sie h\u00e4ufig dem starren Grundbesitzwert entspricht (\u00a7 8 II GrEStG). Attraktiver erscheint \u00a7 6a GrEStG, der konzerninterne Umstrukturierungen steuerfrei stellt. Eine effektive Aussch\u00f6pfung erfordert jedoch die planungsintensive Beachtung des diffizilen Tatbestandes (95% Beteiligung, Vor-\/Nachbehaltensfrist) und komplexer L\u00e4ndererlasse.<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-18\"><p><em>Keywords: Grunderwerbsteuer; Kapitalgesellschaft; Konzern; share deal; Umstrukturierung.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-9 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/02\/BA_Teichmann-1.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-19\"><p style=\"text-align: right;\"><a href=\"https:\/\/jums.academy\/en\/daniel-martin-teichmann\/\">Go to article page<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 20px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-32746","page","type-page","status-publish","hentry"],"jetpack_shortlink":"https:\/\/wp.me\/P7lBbr-8wa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/32746","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/comments?post=32746"}],"version-history":[{"count":23,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/32746\/revisions"}],"predecessor-version":[{"id":49341,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/32746\/revisions\/49341"}],"wp:attachment":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/media?parent=32746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}