Benutzer:Peter Hager/Baustelle/Rechtsform: Unterschied zwischen den Versionen
(→Ermittlung / Berechnung) |
(→Bedeutung) |
||
| Zeile 87: | Zeile 87: | ||
'''fe <!-- erg (zT) ok -->''' | '''fe <!-- erg (zT) ok -->''' | ||
| + | |||
| + | ''<u>https://www.wko.at/statistik/jahrbuch/mg-rf.pdf </u>'' <s></s> <!-- --> | ||
| + | |||
| + | <u>Kammermitglieder nach Rechtsformen 2024</u><ref>[https://www.wko.at/statistik/jahrbuch/mg-rf.pdf WKO.at. Statistik Jahrbuch], abgefragt 8.7.2025.</ref> | ||
| + | {| class="wikitable" | ||
| + | |- | ||
| + | ! Rechtsform !! colspan="2"| aktive Mitglieder | ||
| + | |- | ||
| + | ! !! Anzahl !! Anteil | ||
| + | |- | ||
| + | | Einzelunternehmen | ||
| + | | style="text-align:right" | 430.161 | ||
| + | | style="text-align:right" | 72,50% | ||
| + | |- | ||
| + | | <small>nicht eingetragen </small> | ||
| + | | style="text-align:right" | <small>397.015 </small> | ||
| + | | style="text-align:right" | <small>66,90% </small> | ||
| + | |- | ||
| + | | <small>eingetragen </small> | ||
| + | | style="text-align:right" | <small>33.146 </small> | ||
| + | | style="text-align:right" | <small>5,60% </small> | ||
| + | |- | ||
| + | | Ges.m.b.H. | ||
| + | | style="text-align:right" | 125.270 | ||
| + | | style="text-align:right" | 21,10% | ||
| + | |- | ||
| + | | Kommanditgesellschaft (KG) | ||
| + | | style="text-align:right" | 19.613 | ||
| + | | style="text-align:right" | 3,30% | ||
| + | |- | ||
| + | | Offene Gesellschaft (OG) | ||
| + | | style="text-align:right" | 10.371 | ||
| + | | style="text-align:right" | 1,70% | ||
| + | |- | ||
| + | | Verein | ||
| + | | style="text-align:right" | 3.208 | ||
| + | | style="text-align:right" | 0,50% | ||
| + | |- | ||
| + | | Aktiengesellschaft (AG) | ||
| + | | style="text-align:right" | 1.166 | ||
| + | | style="text-align:right" | 0,20% | ||
| + | |- | ||
| + | | Erwerbs- und Wirtschaftsgenossenschaften | ||
| + | | style="text-align:right" | 718 | ||
| + | | style="text-align:right" | 0,10% | ||
| + | |- | ||
| + | | Flexible Kapitalgesellschaft | ||
| + | | style="text-align:right" | 390 | ||
| + | | style="text-align:right" | 0,10% | ||
| + | |- | ||
| + | | Ausländische Rechtsform | ||
| + | | style="text-align:right" | 1.310 | ||
| + | | style="text-align:right" | 0,20% | ||
| + | |- | ||
| + | | Gebietskörperschaft | ||
| + | | style="text-align:right" | 1.075 | ||
| + | | style="text-align:right" | 0,20% | ||
| + | |- | ||
| + | | (Nicht) prot. Unternehmen jurist. Person | ||
| + | | style="text-align:right" | 51 | ||
| + | | style="text-align:right" | 0,00% | ||
| + | |- | ||
| + | | Andere Rechtsformen | ||
| + | | style="text-align:right" | 306 | ||
| + | | style="text-align:right" | 0,10% | ||
| + | |- | ||
| + | | Gesamt | ||
| + | | style="text-align:right" | 593.639 | ||
| + | | style="text-align:right" | 100,00% | ||
| + | |- | ||
| + | |} | ||
| + | |||
| + | <u>Kammermitglieder nach Rechtsformen 2024</u><ref>[https://www.wko.at/statistik/jahrbuch/mg-rf.pdf WKO.at. Statistik Jahrbuch] und [https://www.wko.at/statistik/ng/ng-he-rf.pdf?_gl=1*c6r97b*_gcl_au*MTgzODc4MTU3NC4xNzUxNzcyNjg5*_ga*MTUwNzA3MDM1OC4xNjk5NTg1OTQy*_ga_TJBEG291F0*czE3NTE5NTA3MzgkbzM5JGcxJHQxNzUxOTUwNzM4JGo2MCRsMCRoMTcxODAxMDI1MQ.. WKO.at, Statistik Neugründungen], beide abgefragt 8.7.2025.</ref> | ||
| + | {| class="wikitable" | ||
| + | |- | ||
| + | ! Rechtsform !! colspan="2"| aktive Mitglieder !! colspan="2"| Neugründungen 2024 | ||
| + | |- | ||
| + | ! !! Anzahl !! Anteil !! Anzahl !! Anteil | ||
| + | |- | ||
| + | | Einzelunternehmen | ||
| + | | style="text-align:right" | 430.161 | ||
| + | | style="text-align:right" | 72,50% | ||
| + | | style="text-align:right" | 34.126 | ||
| + | | style="text-align:right" | 83,40% | ||
| + | |- | ||
| + | | <small>nicht eingetragen </small> | ||
| + | | style="text-align:right" | <small>397.015 </small> | ||
| + | | style="text-align:right" | <small>66,90% </small> | ||
| + | | style="text-align:right" | <small>31.556 </small> | ||
| + | | style="text-align:right" | <small>77,10% </small> | ||
| + | |- | ||
| + | | <small>eingetragen </small> | ||
| + | | style="text-align:right" | <small>33.146 </small> | ||
| + | | style="text-align:right" | <small>5,60% </small> | ||
| + | | style="text-align:right" | <small>2.570 </small> | ||
| + | | style="text-align:right" | <small>6,30% </small> | ||
| + | |- | ||
| + | | Ges.m.b.H. | ||
| + | | style="text-align:right" | 125.270 | ||
| + | | style="text-align:right" | 21,10% | ||
| + | | style="text-align:right" | 4.905 | ||
| + | | style="text-align:right" | 12,00% | ||
| + | |- | ||
| + | | Kommanditgesellschaft (KG) | ||
| + | | style="text-align:right" | 19.613 | ||
| + | | style="text-align:right" | 3,30% | ||
| + | | style="text-align:right" | 645 | ||
| + | | style="text-align:right" | 1,60% | ||
| + | |- | ||
| + | | Offene Gesellschaft (OG) | ||
| + | | style="text-align:right" | 10.371 | ||
| + | | style="text-align:right" | 1,70% | ||
| + | | style="text-align:right" | 848 | ||
| + | | style="text-align:right" | 2,10% | ||
| + | |- | ||
| + | | Verein | ||
| + | | style="text-align:right" | 3.208 | ||
| + | | style="text-align:right" | 0,50% | ||
| + | | style="text-align:right" | 84 | ||
| + | | style="text-align:right" | 0,20% | ||
| + | |- | ||
| + | | Aktiengesellschaft (AG) | ||
| + | | style="text-align:right" | 1.166 | ||
| + | | style="text-align:right" | 0,20% | ||
| + | | style="text-align:right" | 4 | ||
| + | | style="text-align:right" | 0% | ||
| + | |- | ||
| + | | Erwerbs- und Wirtschaftsgenossenschaften | ||
| + | | style="text-align:right" | 718 | ||
| + | | style="text-align:right" | 0,10% | ||
| + | | style="text-align:right" | | ||
| + | | style="text-align:right" | | ||
| + | |- | ||
| + | | Flexible Kapitalgesellschaft | ||
| + | | style="text-align:right" | 390 | ||
| + | | style="text-align:right" | 0,10% | ||
| + | | style="text-align:right" | 212 | ||
| + | | style="text-align:right" | 0,50% | ||
| + | |- | ||
| + | | Ausländische Rechtsform | ||
| + | | style="text-align:right" | 1.310 | ||
| + | | style="text-align:right" | 0,20% | ||
| + | | style="text-align:right" | | ||
| + | | style="text-align:right" | | ||
| + | |- | ||
| + | | Gebietskörperschaft | ||
| + | | style="text-align:right" | 1.075 | ||
| + | | style="text-align:right" | 0,20% | ||
| + | | style="text-align:right" | | ||
| + | | style="text-align:right" | | ||
| + | |- | ||
| + | | (Nicht) prot. Unternehmen jurist. Person | ||
| + | | style="text-align:right" | 51 | ||
| + | | style="text-align:right" | 0,00% | ||
| + | | style="text-align:right" | | ||
| + | | style="text-align:right" | | ||
| + | |- | ||
| + | | Andere Rechtsformen | ||
| + | | style="text-align:right" | 306 | ||
| + | | style="text-align:right" | 0,10% | ||
| + | | style="text-align:right" | 112 | ||
| + | | style="text-align:right" | 0,20% | ||
| + | |- | ||
| + | | Gesamt | ||
| + | | style="text-align:right" | 593.639 | ||
| + | | style="text-align:right" | 100,00% | ||
| + | | style="text-align:right" | 40.936 | ||
| + | | style="text-align:right" | 100% | ||
| + | |- | ||
| + | |} | ||
''<u> </u>'' <s> </s> <!-- --> | ''<u> </u>'' <s> </s> <!-- --> | ||
Version vom 13. August 2025, 16:51 Uhr
- bisher Weiterleitung: Unternehmen#Rechtsform
Seite aus Benutzer:Peter Hager/Baustelle/Diverse Hinweise 1#Erg Rechtsformen (8.3.2025) lö
nn verlinkt, (fehlende Links eintragen), kein Link auf diese Seite
- Seite auf Termini eintragen
* Seite auf Benutzer:Peter Hager/Baustelle/Stichwörter löschen
- Abkürzungen,
Symbole und Formeln eintragen - Weiterleitung: <!-- #WEITERLEITUNG [[ ]] --> Wenn ein Link auf ein Unterkapitel verweist, dort einfügen: <!-- Bei Änderung Überschrift in [[NN]], [[MM]] ändern. -->
Diese Seite ist noch in Arbeit
nn vollständig, Kurzinfo!
Inhaltsverzeichnis
Begriff (lö)
- Weiterleitung:
Hauptartikel-> [[]]
- Synonyme: [[]]
siehe auch-> [[]]
fe
ex Unternehmen#Rechtsform
<!-- Bei Änderung Überschrift in [[Rechtsform]] ändern. -->
<!-- ''Hauptartikel-> [[]]''
* Synonyme: ''[[]]''
''siehe auch-> [[]]'' -->
<small> </small> <u> </u> <!-- -->
Unternehmen können in verschiedenen Rechtsformen betrieben werden. Einige stehen allen Wirtschaftssubjekten offen, andere nur dem Staat.
Die Rechtsform kann aus verschiedenen Gründen für die Bewertung von Bedeutung sein:
- Privatrechtliche Rechtsformen ===
- Einzelunternehmen,
- Personengesellschaften (OG, KG, unechte stille Gesellschaft, Gesellschaft bürgerlichen Rechtes),
- Kapitalgesellschaften (GmbH, AG, SE),
- Genossenschaften, Vereine, Privatstiftungen,
- Versicherungsvereine auf Gegenseitigkeit,
- Europäische wirtschaftliche Interessenvereinigung (EWIV), Europäische Genossenschaft (SCE), Europäische Gesellschaft (SE).
- Öffentlich-rechtliche Rechtsformen ===
- Unternehmen ohne Rechtspersönlichkeit: (Regiebetrieb, Betrieb gewerblicher Art (D: Eigenbetrieb);
- Unternehmen mit eigener Rechtspersönlichkeit: (Körperschaft des öffentlichen Rechts, Bundesanstalt öffentlichen Rechts, Stiftung des öffetnlichen Rechts)
eigene
Der Begriff bezeichnet:
Begriff bedeutet.
Bedeutung
- Weiterleitung:
Hauptartikel-> [[]]
- Synonyme: [[]]
siehe auch-> [[]]
fe
https://www.wko.at/statistik/jahrbuch/mg-rf.pdf
Kammermitglieder nach Rechtsformen 2024[7]
| Rechtsform | aktive Mitglieder | |
|---|---|---|
| Anzahl | Anteil | |
| Einzelunternehmen | 430.161 | 72,50% |
| nicht eingetragen | 397.015 | 66,90% |
| eingetragen | 33.146 | 5,60% |
| Ges.m.b.H. | 125.270 | 21,10% |
| Kommanditgesellschaft (KG) | 19.613 | 3,30% |
| Offene Gesellschaft (OG) | 10.371 | 1,70% |
| Verein | 3.208 | 0,50% |
| Aktiengesellschaft (AG) | 1.166 | 0,20% |
| Erwerbs- und Wirtschaftsgenossenschaften | 718 | 0,10% |
| Flexible Kapitalgesellschaft | 390 | 0,10% |
| Ausländische Rechtsform | 1.310 | 0,20% |
| Gebietskörperschaft | 1.075 | 0,20% |
| (Nicht) prot. Unternehmen jurist. Person | 51 | 0,00% |
| Andere Rechtsformen | 306 | 0,10% |
| Gesamt | 593.639 | 100,00% |
Kammermitglieder nach Rechtsformen 2024[8]
| Rechtsform | aktive Mitglieder | Neugründungen 2024 | ||
|---|---|---|---|---|
| Anzahl | Anteil | Anzahl | Anteil | |
| Einzelunternehmen | 430.161 | 72,50% | 34.126 | 83,40% |
| nicht eingetragen | 397.015 | 66,90% | 31.556 | 77,10% |
| eingetragen | 33.146 | 5,60% | 2.570 | 6,30% |
| Ges.m.b.H. | 125.270 | 21,10% | 4.905 | 12,00% |
| Kommanditgesellschaft (KG) | 19.613 | 3,30% | 645 | 1,60% |
| Offene Gesellschaft (OG) | 10.371 | 1,70% | 848 | 2,10% |
| Verein | 3.208 | 0,50% | 84 | 0,20% |
| Aktiengesellschaft (AG) | 1.166 | 0,20% | 4 | 0% |
| Erwerbs- und Wirtschaftsgenossenschaften | 718 | 0,10% | ||
| Flexible Kapitalgesellschaft | 390 | 0,10% | 212 | 0,50% |
| Ausländische Rechtsform | 1.310 | 0,20% | ||
| Gebietskörperschaft | 1.075 | 0,20% | ||
| (Nicht) prot. Unternehmen jurist. Person | 51 | 0,00% | ||
| Andere Rechtsformen | 306 | 0,10% | 112 | 0,20% |
| Gesamt | 593.639 | 100,00% | 40.936 | 100% |
eigene
NN
- Weiterleitung:
Hauptartikel-> [[]]
- Synonyme: [[]]
siehe auch-> [[]]
fe
eigene
Literatur
Weblinks
- [
NN bei Wikipedia], abgefragt 13.8.2025;
- [
NN bei Gablers Wirtschaftslexikon], abgefragt 13.8.2025;
- [
NN bei Bundeszentrale für politische Bildung], abgefragt 13.8.2025;
- [
NN bei Grundlagen Statistik], abgefragt 13.8.2025;
Literatur
Gesetz
Erlässe
Fachgutachten
- KFS/BW 1 Rz.
- IDW S1 Rz.
Fachliteratur
" *)mwN ausgeblendet finden sich weitere Literaturangaben
- Aschauer / Purtscher (2023), S. ;
- Bachl (2018), S. ;
- Drukarczyk / Schüler (2016), S. ;
- Fleischer / Hüttemann (2015), S. ;
- Ihlau / Duscha (2019), S. ;
- Mandl / Rabel (1997), S. ;
- WP-Handbuch II (2014), Rz. A ;
- WPH-Edition (2018), Rz. A ;
Judikatur
Unterlage(n)
Sortiert nach Dateiname
- Hager: Anschaffungs- und Herstellungskosten, Datei:AHK.pdf, Stand Mai 2021;
- Hager: Äquivalenzprinzipien, Datei:Äquivalenz.pdf, Basisseminar BFA, Stand Feb. 2022;
- Hager: Bewertungsanlass und -zweck - funktionale Bewertung, Datei:BewAZ.pdf, Stand Nov. 2023;
- Hager: Bewertungsobjekt, Datei:Bewertungsobjekt.pdf, Stand Okt. 2020;
- Hager: Brutto- oder Nettounternehmenswert, Datei:Bto-Nto-UW.pdf, Stand Juni 2022;
- Hager: Cash-Flow, Datei:Cash-Flow.pdf, Stand Aug. 2017;
- Hager: Ertragsbegriffe, Datei:Ertrag.pdf, Stand Dez. 2023;
- Hager: Geldflussrechnung, Datei:CF-Kapfluss.pdf, Stand Aug. 2021;
- Hager: Fiktive Anschaffungskosten, Datei:Fiktive AK.pdf, Stand März 2021;
- Hager: Nachweis des Verkehrswertes durch vereinfachte Wertfindung, Datei:GA-vereinfach.pdf, Stand März 2021;
- Hager: Grundbegriffe, Basisseminar BFA, Datei:Grundbegriffe.pdf, Stand Okt. 2020;
- Hager: Grundsätze ordnungsmäßiger Unternehmensbewertung, Datei:Grundsätze-UBW.pdf, Stand Mai 2022;
- Hager: Was ist bei Prüfung eines Gutachtens zu beachten, Datei:Gutachten-Prüfung-allg.pdf, Basisseminar FAÖ, Stand Okt. 2024;
- Hager: Was ist bei Prüfung eines Unternehmensbewertungsgutachtens zu beachten, Datei:Gutachten-Prüfung-UBW.pdf, Basisseminar FAÖ, Stand Okt. 2024;
- Hager: Persönliche Haftung in der Unternehmensbewertung, Datei:Haftung.pdf, Stand Aug. 2021;
- Hager: Geldwertänderung, Datei:Inflation.pdf, Basisseminar BFA, Stand Juli 2016;
- Hager: Liquidationswert, Datei:Liquidationswert.pdf, Stand Februar 2019;
- Hager: Markenrechtsbewertung, Datei:Wertmarke.pdf, Vortrag 26.4.2012 Groß-BP Wien;
- Hager: Auffrischung mathematischer Grundkenntnisse, Basisseminar BFA, Datei:Mathematik-Auffrischung.pdf, Stand August 2023;
- Hager: "Bewertungsmethoden – Eine Übersicht", Datei:Methoden-übersicht.pdf, Stand Okt. 2024;
- Hager: Objektivierter vs. subjektiver Wert, Datei:Obj-Subj.pdf, Stand Sep. 2023;
- Hager: Anteilsbewertung - Personengesellschaften, Datei:PersGes-ABW.pdf, Stand Dez. 2020;
- Hager: Bewertung von Personengesellschaften, Datei:PersGes-UBW.pdf, Stand Dez. 2020;
- Hager: Ermittlung und Bedeutung von Ratings, Datei:Rating.pdf, Stand Okt. 2022;
- Hager: Unsicherheit in der Unternehmensbewertung, Datei:Unsicher.pdf, Basisseminar FAÖ, Stand Okt. 2024;
- Hager: Shareholder Value, Datei:Shareholdervalue.pdf, Stand Nov. 2021;
- Hager: Ermittlung des Unternehmerlohns, Datei:Unternehmerlohn-Praxis.pdf, Stand Mai 2019;
- Hager: Änderungen durch das neue Fachgutachten KFS/BW1 'Unternehmensbewertung' vom 26.3.2014 Info für Wissensplattform, Datei:Vergleich BW1 (2006)-(2014).pdf, Stand Jan. 2015;
- Hager: Vereinfachtes Ertragswertverfahren - Berechnung, Datei:VEWV-Berechn.pdf, Stand Juli 2020;
- Hager: Übersicht steuerliche Bewertungsmaßstäbe, Basisseminar FAÖ, Datei:BewMaß StR kurz.pdf, Stand Dez. 2024;
- Hager: Wie man mit dem Wr. Verfahren 1996 den gemeinen Wert berechnet, Datei:Wiener Verfahren Berechnung.pdf, Stand Aug. 2020;
- Hager: Wozu braucht man Unternehmensbewertung, Basisseminar BFA, Datei:Wozu Unternehmensbewertung.pdf, Stand September 2015;
- Hager: Diskontierungszinssatz – Ein kurzer Überblick, Datei:Zins kurz.pdf, Basisseminar FAÖ, Stand Okt. 2024;
Tabellen
Sortiert nach Dateiname
- Hager: Checkliste Gutachten, Datei:Gutachten Checkliste.xlsx, Stand Nov. 2024;
- Hager: Mustertabelle Ertragswertverfahren, Datei:Ertragswert-muster.xlsx, Stand Okt. 2024;
- Hager: Berechnungstabelle Rating, Datei:Rating.xlsx, Stand Nov. 2024;
- Hager: Berechnungstabelle Svensson-Formel, Datei:Svensson DBB.xlsx, Stand Okt. 2024;
- Hager: Mustertabelle vereinfachtes Ertragswertverfahren, Datei:VEWV Muster.xlsx, Stand Okt. 2024;
- Hager: Mustertabelle Wr. Verfahren 1996, Datei:WRV Muster.xlsx, Stand Okt. 2024;
Folien
- Hager: "Welche (Unternehmens)Bewertungen werden vom Finanzamt anerkannt?", VWT 6.5.2019, Datei:VWT 2019.pdf
- Hager: "Unternehmensbewertung Basis", BFA 2016, Datei:UBW-Basis(2016).pdf, Stand Oktober 2016
- Hager: "Unternehmensbewertung im Steuerrecht", Linde Forum Unternehmensbewertung 2016, Datei:Forum 16 UBW-StR-Ergänzt.pdf
- Hager: "Unternehmensbewertungsgutachten - schlüssig und nachvollziehbar", JKU 2015, Datei:UBWGA JKU-Linz 151014.pdf
- Hager: "Unternehmensbewertung Basis", BFA 2013, Datei:UBW-Basis 2013.pdf, Stand Februar 2013
- Hager: "Wertermittlung des immateriellen Vermögens Marke", GBP 26.4.2010, Datei:Wertmarke-Präsentation.pdf
siehe auch -> Liste der verwendeten Gesetze und Erlässe, Liste der verwendeten Literatur, Liste englische Fachausdrücke, Liste der verwendeten Abkürzungen, Liste der verwendeten Symbole, Liste der verwendeten Formeln
Weblinks
- [
NN bei Wikipedia], abgefragt 13.8.2025;
- [
NN bei Gablers Wirtschaftslexikon], abgefragt 13.8.2025;
- [
NN bei Bundeszentrale für politische Bildung], abgefragt 13.8.2025;
- [
NN bei Grundlagen Statistik], abgefragt 13.8.2025;
Einzelnachweise
- ↑
- ↑ [ Wikipedia, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Wiktionary, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Gablers Wirtschaftslexikon, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Bundeszentrale für politische Bildung, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Grundlagen Statistik, Stichwort: ], abgefragt 13.8.2025.
- ↑ WKO.at. Statistik Jahrbuch, abgefragt 8.7.2025.
- ↑ WKO.at. Statistik Jahrbuch und WKO.at, Statistik Neugründungen, beide abgefragt 8.7.2025.
- ↑
- ↑ [ Wikipedia, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Wiktionary, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Gablers Wirtschaftslexikon, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Bundeszentrale für politische Bildung, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Grundlagen Statistik, Stichwort: ], abgefragt 13.8.2025.
- ↑
- ↑ [ Wikipedia, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Wiktionary, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Gablers Wirtschaftslexikon, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Bundeszentrale für politische Bildung, Stichwort: ], abgefragt 13.8.2025.
- ↑ [ Grundlagen Statistik, Stichwort: ], abgefragt 13.8.2025.
<s>[[Kategorie:Bewertung immaterielles Vermögen]] [[Kategorie:internationale Rechnungslegung]] [[Kategorie:Jahresabschlussanalyse]] [[Kategorie:Liegenschaftsbewertung]] [[Kategorie:Mathematischer Begriff]] [[Kategorie:Rechnungswesen]] [[Kategorie:Recht, allgemein]] [[Kategorie:Steuerrecht]] [[Kategorie:Unternehmensbewertung]]</s> [[Kategorie:Unternehmensrecht]] <s>[[Kategorie:Wert]] [[Kategorie:Wirtschaftswissenschaft]]</s>
