@article{57546, author = {{Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}}, journal = {{Schmalenbach Journal of Business Research }}, title = {{{Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}}}, doi = {{10.1007/s41471-024-00200-7}}, year = {{2024}}, } @article{54530, author = {{Schulz, Kim Alina and Sureth-Sloane, Caren}}, journal = {{Steuer und Wirtschaft}}, number = {{4}}, pages = {{335--353}}, title = {{{Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}}}, volume = {{101}}, year = {{2024}}, } @article{47424, author = {{Burmeister, Sascha Christian and Guericke, Daniela and Schryen, Guido}}, journal = {{Flexible Services and Manufacturing Journal}}, title = {{{A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs}}}, year = {{2024}}, } @article{35637, abstract = {{Individual cognitive functioning declines over time. We seek to understand how adverse physical health shocks in older ages contribute to this development. By use of event-study methods and data from the USA, England, and several countries in Continental Europe, we find evidence that health shocks lead to an immediate and persistent decline in cognitive functioning. This robust finding holds in all regions representing different health insurance systems and seems to be independent of underlying individual demographic characteristics such as sex and age. We also ask whether variables that are susceptible to policy action can reduce the negative consequences of a health shock. Our results suggest that neither compulsory education nor retirement regulations moderate the effects, thus emphasizing the importance for cognitive functioning of maintaining good physical health in old age.}}, author = {{Schiele, Valentin and Schmitz, Hendrik}}, journal = {{European Economic Review}}, title = {{{Understanding cognitive decline in older ages: The role of health shocks}}}, doi = {{10.1016/j.euroecorev.2022.104320}}, volume = {{151}}, year = {{2023}}, } @inproceedings{48285, author = {{Lebedeva, Anastasia and Kornowicz, Jaroslaw and Lammert, Olesja and Papenkordt, Jörg}}, booktitle = {{Artificial Intelligence in HCI}}, title = {{{The Role of Response Time for Algorithm Aversion in Fast and Slow Thinking Tasks}}}, doi = {{10.1007/978-3-031-35891-3_9}}, year = {{2023}}, } @inproceedings{47976, author = {{Papenkordt, Jörg and Ngonga-Ngomo, Axel-Cyrille and Thommes, Kirsten}}, booktitle = {{Academy of Management Proceedings}}, title = {{{Are Numbers or Words the Key to User Reliance on AI?}}}, doi = {{10.5465/AMPROC.2023.12946}}, year = {{2023}}, } @article{49213, author = {{Schneider, Martin and Radermacher, Katharina}}, issn = {{0032-3446}}, journal = {{Die Politische Meinung}}, number = {{580}}, pages = {{63--67}}, title = {{{Employer Branding - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen. }}}, year = {{2023}}, } @article{49309, abstract = {{I study the effect of heterogeneous beliefs about asset prices on the long-term behavior of financial markets. Starting from the ideas of Abreu and Brunnermeier (Citation2003), a two-dimensional system of differential equations is developed. The first dynamic variable is the asset price growth rate. The second dynamic variable is the number of investors who believe that asset prices are abnormally high. In a phase plane analysis, I find both stable and unstable equilibria, depending on the spread of information and the response to other agents’ beliefs. If individuals try to increase their returns while perceiving more overpricing, these equilibria can be spirals or even approach limit cycles. Although I intend to study general price patterns, abnormally high asset prices can be caused by financial bubbles. In this model, bubbles can emerge and deflate both in cycles or directly, or they can grow until they burst. Further, I analyze market behavior after a central bank increases the interest rate. This can lead to new stable equilibria, but the emergence and bursting of bubbles cannot be prevented.}}, author = {{Burs, Carina}}, issn = {{2332-2039}}, journal = {{Cogent Economics & Finance}}, keywords = {{asset pricing, subjective information, stability conditions, monetary policy, risk aversion}}, number = {{2}}, publisher = {{Informa UK Limited}}, title = {{{A model of cycles and bubbles under heterogeneous beliefs in financial markets}}}, doi = {{10.1080/23322039.2023.2272485}}, volume = {{11}}, year = {{2023}}, } @inbook{47927, author = {{Grüttner, Niclas Christian}}, booktitle = {{50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick}}, editor = {{Pöppinghege, Rainer}}, pages = {{6--33}}, title = {{{Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970)}}}, year = {{2023}}, } @article{48086, abstract = {{Individuals strive to make decisions that are consistent with not only their consumer preferences but also their psychological needs. However, they are confronted with complex, ambiguous or even false information. Ideologies and belief systems provide guidance when processing and evaluating information and give a coherent and comprehensible interpretation of reality. The first question is: why is an individual attracted to a particular ideology? Individuals choose ideologies that resonate with their subjective psychological needs and preferences. Second, how do individuals search for ideologies and find out which suit them best? We model an individual’s sequential information search for the best matching ideologies by applying Bayesian learning and utility optimization. Additional information enhances utility by reducing uncertainty. As a search is costly, the process may stop once an individual adopts an ideology even if the information set remains incomplete. Third, once they have chosen a particular ideology, individuals adhere to its rules and norms when making everyday decisions. Consumers not only physically consume, but they also act in accordance with their psychological needs.}}, author = {{Burs, Carina and Gries, Thomas and Müller, Veronika}}, issn = {{2158-3609}}, journal = {{Journal of Organizational Psychology}}, keywords = {{Economics, Ideology, Decision-making}}, number = {{1}}, publisher = {{North American Business Press}}, title = {{{The Choice of Ideology and Everyday Decisions}}}, doi = {{10.33423/jop.v23i1.6033}}, volume = {{23}}, year = {{2023}}, } @book{48077, author = {{Volgmann, Simone}}, isbn = {{9783763974245}}, publisher = {{wbv Publikation}}, title = {{{Erlebnisorientiert Lehren und Lernen in der beruflichen Bildung. Entwicklung eines didaktischen Konzepts im Rahmen von designbasierter Forschung. }}}, year = {{2023}}, } @article{48500, author = {{Namujju, Lillian Donna and Acquah-Swanzy, Henrietta and Ngoti, Irene F.}}, issn = {{0301-4215}}, journal = {{Energy Policy}}, keywords = {{Management, Monitoring, Policy and Law, General Energy}}, publisher = {{Elsevier BV}}, title = {{{An IAD framework analysis of minigrid institutions for sustainable rural electrification in East Africa: A comparative study of Uganda and Tanzania}}}, doi = {{10.1016/j.enpol.2023.113742}}, volume = {{182}}, year = {{2023}}, } @inbook{47926, author = {{Grüttner, Niclas Christian}}, booktitle = {{50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick}}, editor = {{Rainer, Pöppinghege}}, pages = {{6--33}}, title = {{{Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970)}}}, year = {{2023}}, } @article{35852, author = {{Neumann, Jürgen and Gutt, Dominik and Kundisch, Dennis}}, journal = {{MIS Quarterly}}, number = {{4}}, pages = {{1709--1726}}, title = {{{Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating}}}, volume = {{47}}, year = {{2023}}, } @article{47093, abstract = {{We experimentally test a theoretically promising amendment to the ratchet-up mechanism of the Paris Agreement. The ratchet-up mechanism prescribes that parties’ commitments to the global response to climate change cannot decrease over time, and our results show that its effect is detrimental. We design a public goods game to study whether cooperation is promoted by an amendment to the mechanism that stipulates that all agents must contribute at least a collectively chosen minimum based on the principle of the lowest common denominator. We find that binding collective minimum contributions improve the effectiveness of the ratchet-up mechanism. Non-binding minimum contributions, by contrast, do not encourage cooperation. Our data indicate that the difference is attributable to conditional cooperative dynamics. If other participants contribute less than the collective minimum contribution, even initially cooperative participants start to negatively reciprocate this form of non-compliance by contributing less.}}, author = {{Alt, Marius and Kesternich, Martin and Gallier, Carlo and Sturm, Bodo}}, issn = {{1556-5068}}, journal = {{Journal of Environmental Economics and Management}}, keywords = {{global public goods, climate change, institutions, ratchet-up mechanism, minimum contributions, laboratory experiment}}, title = {{{Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods}}}, doi = {{10.2139/ssrn.4288327}}, year = {{2023}}, } @article{49446, author = {{Diederich, Sarah and Iseke, Anja and Pull, Kerstin and Schneider, Martin}}, issn = {{0958-5192}}, journal = {{The International Journal of Human Resource Management}}, keywords = {{Management of Technology and Innovation, Organizational Behavior and Human Resource Management, Strategy and Management, Business and International Management, Industrial relations}}, pages = {{1--29}}, publisher = {{Informa UK Limited}}, title = {{{Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level}}}, doi = {{10.1080/09585192.2023.2273331}}, year = {{2023}}, } @article{47102, author = {{Gallier, Carlo and Goeschl, Timo and Kesternich, Martin and Lohse, Johannes and Reif, Christiane and Römer, Daniel}}, issn = {{1556-5068}}, journal = {{Journal of Economic Behavior and Organization}}, pages = {{457--468}}, title = {{{Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers}}}, doi = {{10.2139/ssrn.3466679}}, volume = {{216}}, year = {{2023}}, } @inbook{49469, abstract = {{Today, it is possible to collect and connect large amounts of digital data from various sources and life domains. This chapter examines the potential and the risks of this development from an interdisciplinary perspective. It defines the ‘global digital twin’ of a human being as the sum of all digitally stored information and predictive knowledge about a person. It points out that, compared to the digital twin of a machine, the human global digital twin is far more complex because it comprises the genetic code and the biographic code of a person. The genetic code contains not only a simple ‘construction plan’ but also hereditary information, in a form that is difficult to read. The biographic code contains all other information that can be assembled about a person, which is obtained via data from cameras, microphones, or other sensors, as well as general personal information. When the growing wealth of information concerning the genetic code and the biographical code is properly utilised, insights from biology and the behavioural sciences may be used to predict personal events such as health problems, job resignations, or even crimes. Because our own interests and those of private firms are partly in conflict over the use of this powerful knowledge, it is still unclear whether the global digital twins of humans will become a liberating or disciplining force for citizens. On the one hand, human beings are not machines: They are aware of their digital twin and therefore are able to influence it throughout their lives. Because of their free will, human beings are in general difficult to predict. Dystopias of full control over individual behaviour are therefore unlikely to materialise. On the other hand, private firms are beginning to take advantage of the available digital twins of humans by monopolising data access and by commercialising predictive knowledge. This is problematic because, unlike machines, human beings cannot only benefit from but also suffer due to their digital twins as they attempt to shape their own lives. We illustrate these issues with some examples and arrive at two conclusions: It is in the public interest for people to be granted more property rights over their personal global digital twins, and publicly funded research needs to become more interdisciplinary, much like private firms that have already begun to perform interdisciplinary research.}}, author = {{Hellweg, Talea Davina and Schneider, Martin and Rückert, Ulrich and Harteis, Christian and Pilz, Sarah}}, booktitle = {{The Digital Twin of Human}}, title = {{{Who Will Own Our Global Digital Twin: The Power of Genetic and Biographic Information to Shape Our Lives}}}, year = {{2023}}, } @article{47953, author = {{Kornowicz, Jaroslaw and Thommes, Kirsten}}, isbn = {{9783031358906}}, issn = {{0302-9743}}, journal = {{Artificial Intelligence in HCI}}, publisher = {{Springer Nature Switzerland}}, title = {{{Aggregating Human Domain Knowledge for Feature Ranking}}}, doi = {{10.1007/978-3-031-35891-3_7}}, year = {{2023}}, } @article{44639, author = {{Hoppe, Julia Amelie and Tuisku, Outi and Johansson-Pajala, Rose-Marie and Pekkarinen, Satu and Hennala, Lea and Gustafsson, Christine and Melkas, Helinä and Thommes, Kirsten}}, issn = {{2451-9588}}, journal = {{Computers in Human Behavior Reports}}, keywords = {{Artificial Intelligence, Cognitive Neuroscience, Computer Science Applications, Human-Computer Interaction, Applied Psychology, Neuroscience (miscellaneous)}}, publisher = {{Elsevier BV}}, title = {{{When do individuals choose care robots over a human caregiver? Insights from a laboratory experiment on choices under uncertainty}}}, doi = {{10.1016/j.chbr.2022.100258}}, volume = {{9}}, year = {{2023}}, }