%last update on 30. Nov. 2011 by Sebastian Schanz
\usepackage{multicol}
\usepackage{tabularx}
\usepackage{ragged2e}
\usepackage{xspace}
\usepackage{amsthm}
% new columntypes for the tabularx environment
\newcolumntype{L}{>{\RaggedRight}X}
\newcolumntype{R}{>{\RaggedLeft}X}
\newcolumntype{C}{>{\Centering}X}
\newcolumntype{P}{>{\RaggedLeft}p{\MyLengthSechs}}
\newcolumntype{d}{D{.}{.}{3}}



\usepackage{color}
\definecolor{BuRblue}{rgb}{0.0,0.552941176,0.674509804}

\newcommand{\citeblue}[1]{\color{BuRblue}#1\!\!\color{black}\xspace}


\usepackage{colortbl}
\usepackage{graphicx}
\usepackage[fleqn,leqno]{amsmath}
\paperwidth210mm
\pdfpagewidth\paperwidth
\paperheight297mm
\pdfpageheight\paperheight
\textwidth161mm
\textheight228.55mm
\columnwidth76.5mm
\columnsep6mm
\evensidemargin24mm
\oddsidemargin24mm
\hoffset-1in
\voffset-1in
\topmargin23mm
\headheight13mm
\headsep10mm
\parskip0pt
\frenchspacing
\parindent0pt

\def\normalsize{\fontsize{10pt}{4.5mm}\selectfont}
\usepackage[T1]{fontenc}
\def\rmdefault{georgia}
\usepackage{grgmath}

\def\bhline{\arrayrulecolor{black}\hline\arrayrulecolor[gray]{0.5}}
\arrayrulecolor[gray]{0.4}
\extrarowheight0.5mm
\arrayrulewidth0.2mm

\def\Volume#1{\gdef\@volume{#1}}
\def\Issue#1{\gdef\@issue{#1}}
\def\Month#1{\gdef\@month{#1}}
\def\Year#1{\gdef\@year{#1}}

\def\legend#1{\vskip4pt\noindent{\@legendfont#1\par}}
\def\heading#1{\vskip4pt\noindent{\@captionfont@table#1\par}\vskip1mm}
\long\def\@makecaption#1#2{%
  \def\@tempa{true}%
  \ifx\@starred\@tempa
    \def\@caphead{}%
  \else
    \def\@caphead{#1: }%
  \fi
  \def\@tempa{table}%
  \ifx\@captype\@tempa
    \noindent\csname @captionfont@table\endcsname\@caphead#2\par
    \vskip1.5mm%
  \else
    \par\noindent{\normalfont\normalsize\strut}\csname @captionfont@figure\endcsname\@caphead#2\par
  \fi
}



\let\original@caption\caption
\def\caption{\@ifstar{\starred@caption}{\original@caption}}

\def\starred@caption{%
  \def\@starred{true}%
  \expandafter\@firstofone
  {\@dblarg{\@caption\@captype}}%
}

\def\inst#1{{\color[rgb]{0.3,0.3,0.3}#1}}

\def\@authorfont{\fontsize{7pt}{8pt}\itshape\selectfont\raggedright\color{black}}
\def\@captionfont@table{\fontsize{10pt}{4.5mm}\bfseries\selectfont\raggedright}
\def\@captionfont@figure{\fontsize{10pt}{4.5mm}\bfseries\selectfont\raggedright}
%\def\@captionfont@figure{\fontsize{8pt}{9.5pt}\itshape\selectfont\raggedright}
\def\@legendfont{\fontsize{8pt}{9pt}\itshape\selectfont\raggedright}
\def\@abstractfont{\fontsize{10pt}{4.365mm}\itshape\selectfont}
\def\@titlefont{\fontsize{22pt}{8.5mm}\itshape\selectfont\raggedright}
%\def\@bibfont{\fontsize{6pt}{11.7pt}\itshape\selectfont\raggedright\color{black}}
\def\@bibfont{\fontsize{8pt}{9.5pt}\selectfont\color{black}}
%\def\@bibauthorfont{\fontsize{8pt}{11.7pt}\upshape\selectfont\raggedright\color{black}}
\def\@bibauthorfont{\fontsize{8pt}{9.5pt}\upshape\selectfont\raggedright\color{black}}
\def\@pagenumberfont{\fontsize{10pt}{10pt}\upshape\selectfont}

\def\labelenumi{\@arabic\c@enumi.\kern1.5mm}
\def\labelenumii{(\@alph\c@enumii)\kern1.5mm}
\def\labelitemi{$\bullet$\kern1.5mm}
\leftmargini6mm
\leftmarginii6mm

%\renewenvironment{figure}[1][]
%               {\xdef\@fig@rg{#1}%
%                \def\@tempb{t}%	
%                \ifx\@fig@rg\@tempb\else\vskip3mm plus2mm\fi
%                \vbox\bgroup\def\@captype{figure}}
%               {\egroup
%                \def\@tempb{b}%	
%                \ifx\@fig@rg\@tempb\else\vskip3mm plus2mm\fi}

%\renewenvironment{table}[1][]
%               {\xdef\@tab@rg{#1}%
%                \def\@tempb{t}%	
%                \ifx\@tab@rg\@tempb\else\vskip5mm plus2mm\fi
%                \vbox\bgroup\def\@captype{table}}
%               {\egroup
%                \def\@tempb{b}%	
%                \ifx\@tab@rg\@tempb\else\vskip3mm plus2mm\fi}

\newbox\l@g@box
\setbox\l@g@box\hbox{\includegraphics{bur-logo.pdf}}

\def\ps@headings{%
  \def\@oddhead{%
    \hbox{%
      \copy\l@g@box\kern15mm%
      \hbox{\vbox{%
        \noindent\strut\usefont{T1}{tahoma}{bx}{n}\fontsize{6pt}{2.7mm}\selectfont%
        \color[gray]{0.15}BuR {\endash} Business Research\par
        Official Open Access Journal of VHB\par
        \color[rgb]{0.5,0.5,0.5}Verband der Hochschullehrer f\"ur Betriebswirtschaft e.\kern-0.1emV.\par
        Volume \@volume\ | Issue \@issue\ | \@month\ \@year\ | \the\@firstpage{\endash}\the\@lastpage\par\vspace*{0.5mm}}}}\hss}
  \def\@oddfoot{\reset@font\hfil\@pagenumberfont\textit{\thepage}\hfil}%
}

\newcount\@firstpage
\newcount\@lastpage
\@firstpage1
\@lastpage1

\def\ps@titlepage{%
  \def\@oddhead{%
    \hbox{%
      \copy\l@g@box\kern15mm%
      \hbox{\vbox{%
        \noindent\strut\usefont{T1}{tahoma}{bx}{n}\fontsize{6pt}{2.7mm}\selectfont%
        \color[gray]{0.15}BuR {\endash} Business Research\par
        Official Open Access Journal of VHB\par
        \color[rgb]{0.5,0.5,0.5}Verband der Hochschullehrer f\"ur Betriebswirtschaft e.\kern-0.1emV.\par
        Volume \@volume\ | Issue \@issue\ | \@month\ \@year\ | \the\@firstpage{\endash}\the\@lastpage\par\vspace*{0.5mm}}}}\hss}
  \def\@oddfoot{\reset@font\hfil\@pagenumberfont\textit{\thepage}\hfil}%
}
\pagestyle{headings}

\def\@maketitle{%
  \thispagestyle{titlepage}
  \write\@auxout{\global\@firstpage\the\count0 }%
  \twocolumn[%
    \null
    \vskip-6mm%
    \let\footnote\thanks
    \noindent{\@titlefont\@title\par}%
    \vskip7mm
    \noindent{\@authorfont\@author\par}%
    \par
    \vskip17mm
    \box\@abstractbox%
    \def\@tempa{}%
    \ifx\@tempa\@abstract
      \vskip9.5mm%
    \else
      \vskip3.5mm%
      \textit{Keywords:}
      \textit{\@keywords}
      \vskip9mm%
    \fi]%
}
\AtEndDocument{\write\@auxout{\global\@lastpage\the\count0 }}
\def\and{\par\vskip0.8mm\noindent}

\newbox\@abstractbox
\renewenvironment{abstract}{%
  \global\setbox\@abstractbox=\vbox\bgroup\@abstractfont
  \noindent\abstractname\hfill\break\noindent\ignorespaces
}{\par
  \egroup
}

\gdef\@keywords{}
\def\keywords#1{\gdef\@keywords{#1}}



\def\section{\@ifstar\@ssection\@section}%
\def\@section#1{%
  \if@noskipsec\leavevmode\fi%
  \par%
  \@tempskipa6.5mm \@plus 1ex \@minus .2ex\relax%
  \if@nobreak
    \everypar{}%
  \else
    \addpenalty\@secpenalty\addvspace\@tempskipa
  \fi
  \refstepcounter{section}%
  {\normalfont\fontsize{12pt}{14pt}\selectfont\bfseries
    %\parbox{1cm}{\thesection}%
    \setbox2\hbox{\thesection\quad\quad}%
    \strut\hangindent\wd2\hangafter1\box2
    #1\raggedright\par}%
  \par \nobreak
  \vskip3ex%
  \@afterindentfalse
  \@afterheading
}

\def\@ssection#1{%
  \if@noskipsec\leavevmode\fi%
  \par%
  \@tempskipa6.5mm \@plus 1ex \@minus .2ex\relax%
  \if@nobreak
    \everypar{}%
  \else
    \addpenalty\@secpenalty\addvspace\@tempskipa
  \fi
  {\normalfont\fontsize{12pt}{14pt}\selectfont\bfseries
    #1\raggedright\par}%
  \par \nobreak
  \vskip3ex%
  \@afterindentfalse
  \@afterheading
}


\def\subsection{\@ifstar\@ssubsection\@subsection}%
\def\@subsection#1{%
  \if@noskipsec\leavevmode\fi%
  \par%
  \@tempskipa4.5mm \@plus 1ex \@minus .2ex\relax%
  \if@nobreak
    \everypar{}%
  \else
    \addpenalty\@secpenalty\addvspace\@tempskipa
  \fi
  \refstepcounter{subsection}%
  {\normalfont\normalsize\bfseries
    %\parbox{1cm}{\thesubsection}%
    \setbox0\hbox{\thesubsection\quad\quad\!\!}%
    \strut\hangindent\wd0\hangafter1\box0 #1\raggedright\par}%
  \par \nobreak
  \vskip2ex%
  \@afterindentfalse
  \@afterheading
}

\def\@ssubsection#1{%
  \if@noskipsec\leavevmode\fi%
  \par%
  \@tempskipa4.5mm \@plus 1ex \@minus .2ex\relax%
  \if@nobreak
    \everypar{}%
  \else
    \addpenalty\@secpenalty\addvspace\@tempskipa
  \fi
  {\normalfont\normalsize\bfseries
    #1\raggedright\par}%
  \par \nobreak
  \vskip2ex%
  \@afterindentfalse
  \@afterheading
}



\def\subsubsection{\@ifstar\@sssubsection\@subsubsection}%
\def\@subsubsection#1{%
  \if@noskipsec\leavevmode\fi%
  \par%
  \@tempskipa4.5mm \@plus 1ex \@minus .2ex\relax%
  \if@nobreak
    \everypar{}%
  \else
    \addpenalty\@secpenalty\addvspace\@tempskipa
  \fi
  \refstepcounter{subsubsection}%
  {\normalfont\normalsize\it
    %\parbox{1cm}{\thesubsubsection}%
    \setbox0\hbox{\thesubsubsection\quad\,}%
    \strut\hangindent\wd0\hangafter1\box0 #1\raggedright\par}%
  \par \nobreak
  \vskip0ex%
  \@afterindentfalse
  \@afterheading
}

\def\@sssubsection#1{%
  \if@noskipsec\leavevmode\fi%
  \par%
  \@tempskipa4.5mm \@plus 1ex \@minus .2ex\relax%
  \if@nobreak
    \everypar{}%
  \else
    \addpenalty\@secpenalty\addvspace\@tempskipa
  \fi
  {\normalfont\normalsize\bfseries
    #1\raggedright\par}%
  \par \nobreak
  \vskip0ex%
  \@afterindentfalse
  \@afterheading
}

















\renewcommand\maketitle{\par
  \begingroup
    \renewcommand\thefootnote{\@fnsymbol\c@footnote}%
    \def\@makefnmark{\rlap{\@textsuperscript{\normalfont\@thefnmark}}}%
    \long\def\@makefntext##1{\parindent 1em\noindent
            \hb@xt@1em{%
                \@textsuperscript{\normalfont\@thefnmark}\hss}##1}%
    \if@twocolumn
      \ifnum \col@number=\@ne
        \@maketitle
      \else
        \twocolumn[\@maketitle]%
      \fi
    \else
      \newpage
      \global\@topnum\z@   % Prevents figures from going at top of page.
      \@maketitle
    \fi
    \@thanks
  \endgroup
  \setcounter{footnote}{0}%
  \global\let\thanks\relax
  \global\let\maketitle\relax
  \global\let\@maketitle\relax
  \global\let\@thanks\@empty
  \global\let\@author\@empty
  \global\let\@date\@empty
  \global\let\@title\@empty
  \global\let\title\relax
  \global\let\author\relax
  \global\let\date\relax
  \global\let\and\relax
  \everypar{\setbox\z@\lastbox\everypar{}}
}

\setlength\bibindent{\z@}
\setlength\labelsep{\z@}

%\renewcommand\@biblabel[1]{}                                               %%% auskommentiert
%\renewenvironment{thebibliography}[1]
%     {\bibsection*{\refname}%
%      \list{\@biblabel{\@arabic\c@enumiv}}%
%           {\settowidth\labelwidth{\@biblabel{#1}}%
%            \leftmargin\labelwidth
%            \advance\leftmargin\labelsep
%            \@openbib@code
%            \usecounter{enumiv}%
%            \let\p@enumiv\@empty
%            \renewcommand\theenumiv{\@arabic\c@enumiv}}%
%      \sloppy\@bibfont
%      \clubpenalty4000
%      \advance\itemsep1.8mm%
%      \@clubpenalty \clubpenalty
%      \widowpenalty4000%
%      \sfcode`\.\@m}
%     {\def\@noitemerr
%       {\@latex@warning{Empty `thebibliography' environment}}%
%      \endlist}




\renewenvironment{thebibliography}[1]
     {\section*{\refname}%
      \list{\@biblabel{\@arabic\c@enumiv}}%
           {\settowidth\labelwidth{\@biblabel{#1}}%
            \leftmargin\labelwidth
            \advance\leftmargin\labelsep
            \@openbib@code
            \usecounter{enumiv}%
            \let\p@enumiv\@empty
            \renewcommand\theenumiv{\@arabic\c@enumiv}}%
      \sloppy\@bibfont
      \clubpenalty4000
      \itemsep0mm%
      \@clubpenalty \clubpenalty
      \widowpenalty4000%
      \sfcode`\.\@m}
     {\def\@noitemerr
       {\@latex@warning{Empty `thebibliography' environment}}%
      \endlist}




\def\bibauthor#1{{\@bibauthorfont#1}\hfill\break}
\def\xbibauthor#1{{\@bibauthorfont#1}}
\def\endash{-\kern-0.15em-}
\def\emdash{-\kern-0.15em-\kern-0.15em-}
\skip\footins5mm
\renewcommand\@makefntext[1]{%
    \parindent 1em%
    \noindent
    \hb@xt@1.0em{\@makefnmark\hss}#1}
\long\def\hack#1{#1}
\flushbottom

\def\footnoterule{\kern3\p@\vss
  \hrule \@width 2in \kern 2.6\p@} % the \hrule is .4pt high
\def\max{\mathop{\text{\upshape\mdseries max}}}

\emergencystretch5em
\mathindent8mm
\makeatletter
\@mathmargin8mm


%% some Definitions for the bibliography
\RequirePackage{natbib}

\bibpunct[\color{BuRblue}: ]{\color{BuRblue}(}{\color{BuRblue})}{;}{a}{ }{\color{black}\xspace and }

\setlength{\bibhang}{0em}
\renewcommand{\bibfont}{\small}
\setlength{\bibsep}{4pt}
%\setcitestyle{notesep={: }}
%\defcitealias{}{}
\renewcommand{\citenumfont}{\color{BuRblue}}

%\renewcommand{\citeform}[1]{\color{BuRblue}#1\color{black}}


\newtheoremstyle{bur}%
{9pt}{9pt}%
{\itshape}%
{0pt}%
{\bfseries}{}%
{0.5em}%
{\bfseries #1 \thesection.#2 \thmnote{(#3)}}%

\theoremstyle{bur}



\makeatother