{"id":"https://openalex.org/W4246944340","doi":"https://doi.org/10.1007/978-3-662-42628-9_13","title":"Vermeidbare Fehler der Nachfolgeregelung anhand von Fallbeispielen","display_name":"Vermeidbare Fehler der Nachfolgeregelung anhand von Fallbeispielen","publication_year":1998,"publication_date":"1998-01-01","ids":{"openalex":"https://openalex.org/W4246944340","doi":"https://doi.org/10.1007/978-3-662-42628-9_13"},"language":"de","primary_location":{"id":"doi:10.1007/978-3-662-42628-9_13","doi":"https://doi.org/10.1007/978-3-662-42628-9_13","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-662-42628-9_13","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Die Nachfolge im Familienunternehmen ganzheitlich regeln","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4245104994","display_name":"Die Nachfolge im Familienunternehmen ganzheitlich regeln"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021890089","display_name":"Helmut Habig","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Helmut Habig","raw_affiliation_strings":["Unternehmensberater,\n        Dr. Habig & Partner, K\u00f6nigsallee 60F, 40212, D\u00fcsseldorf, Deutschland","Unternehmensberater,\n        Dr. Habig & Partner, Von-Droste-H\u00fclshoff-Stra\u00dfe 7, 59302, Oelde, Deutschland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Unternehmensberater,\n        Dr. Habig & Partner, K\u00f6nigsallee 60F, 40212, D\u00fcsseldorf, Deutschland","institution_ids":[]},{"raw_affiliation_string":"Unternehmensberater,\n        Dr. Habig & Partner, Von-Droste-H\u00fclshoff-Stra\u00dfe 7, 59302, Oelde, Deutschland","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5064311231","display_name":"Jochen Berninghaus","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jochen Berninghaus","raw_affiliation_strings":["Rechtsanwalt, Wirtschaftspr\u00fcfer, Steuerberater,\n        Rinsche & Speckmann, He\u00dflerstra\u00dfe 40, 59065, Hamm, Deutschland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Rechtsanwalt, Wirtschaftspr\u00fcfer, Steuerberater,\n        Rinsche & Speckmann, He\u00dflerstra\u00dfe 40, 59065, Hamm, Deutschland","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.7099,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.95972644,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"201","last_page":"208"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.8062000274658203,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.8062000274658203,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13096","display_name":"Family and Matrimonial Law","score":0.1534000039100647,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11843","display_name":"Family Business Performance and Succession","score":0.011599999852478504,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/succession-planning","display_name":"succession planning","score":0.6069999933242798},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.45100000500679016},{"id":"https://openalex.org/keywords/avoidable-errors","display_name":"avoidable errors","score":0.5479999780654907},{"id":"https://openalex.org/keywords/business-assets","display_name":"business assets","score":0.5690000057220459},{"id":"https://openalex.org/keywords/sole-proprietorship","display_name":"sole proprietorship","score":0.8949999809265137},{"id":"https://openalex.org/keywords/limited-partnership","display_name":"limited partnership","score":0.5720000267028809},{"id":"https://openalex.org/keywords/partnership-shares","display_name":"partnership shares","score":0.4869999885559082},{"id":"https://openalex.org/keywords/inheritance","display_name":"inheritance","score":0.42399999499320984},{"id":"https://openalex.org/keywords/gift-tax","display_name":"gift tax","score":0.44999998807907104},{"id":"https://openalex.org/keywords/case-examples","display_name":"case examples","score":0.3659999966621399}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4286327362060547},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.1989448070526123}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-662-42628-9_13","doi":"https://doi.org/10.1007/978-3-662-42628-9_13","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-662-42628-9_13","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Die Nachfolge im Familienunternehmen ganzheitlich regeln","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W783149481","https://openalex.org/W2525233147","https://openalex.org/W2505252187","https://openalex.org/W97259549","https://openalex.org/W6997215601","https://openalex.org/W7208440291","https://openalex.org/W2952474850","https://openalex.org/W7037177526","https://openalex.org/W4234861932","https://openalex.org/W7061971101"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2022-05-12T00:00:00"}
