TY - CHAP AU - Becker, Jörg AU - Bernhold, Torben AU - Beverungen, Daniel AU - Kaling, Nina AU - Knackstedt, Ralf AU - Vanessa, Lellek AU - Peter Rauer, Hans ED - Thomas, Oliver ED - Nüttgens, Markus ID - 5031 T2 - Dienstleistungsmodellierung 2012: Product-Service Systems und Produktivität TI - Softwaregestützte Konstruktion von Produktivitätsmodellen im Facility Management ER - TY - JOUR AU - Niemann, Rainer AU - Sureth-Sloane, Caren ID - 5045 IS - 2 JF - European Accounting Review SN - 0963-8180 TI - Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility VL - 22 ER - TY - BOOK ED - Feng, X. ED - Rützel, J. ED - Kremer, H.-Hugo ID - 6986 TI - Standardization, professionalization and the measurements ER - TY - CHAP AU - Kremer, H.-Hugo AU - Knust, S. ED - Kremer, H.-H. ED - Beutner, M. ED - Wirth, W. ID - 6461 T2 - Berufsorientierung, Gewaltsensibilisierung und Kompetenzentwicklung - Konzepte zur beruflichen Bildung im Jungtätervollzug TI - Stärkenbasierte Berufsorientierung im Jungtätervollzug ER - TY - JOUR AU - Gilroy, Bernard Michael AU - Schreckenberg, Heike AU - Seiler, Volker ID - 5111 IS - 2 JF - Federal Governance TI - Subsidiarity between economic freedom and harmonized regulation: is there an optimal degree of European integration? VL - 10 ER - TY - JOUR AU - Gilroy, Bernard Michael AU - Lukas, Elmar AU - Heimann, Christian ID - 5112 JF - Jahrbücher für Nationalokonomie 6 Statistik TI - Technologiestandort Deutschland und internationale Wissensspillover. VL - 233 ER - TY - CONF AU - Thommes, Kirsten AU - Akkerman, Agnes AU - Vyrastekova, Jana ID - 4992 IS - 1 T2 - Academy of Management Proceedings TI - The after effects of strikes on team collaboration-experimental evidence ER - TY - CONF AU - Steinhoff, L AU - Palmatier, R. W ID - 7737 T2 - Proceedings of the 42nd European Marketing Academy (EMAC) Conference TI - The Effect of Loyalty Programs on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance ER - TY - CONF AU - Steinhoff, Lena AU - Palmatier, R. W. ID - 45749 T2 - Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul TI - The Effect of Loyalty Programs on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance ER - TY - JOUR AB - ABSTRACTThis study examines how the disclosure of negative sustainability‐related incidents affects the investment‐related judgments of decision‐makers. Participants in a sequential 2 × 2 between‐subjects experiment first received a company's financial information before viewing additional sustainability information (by the company and by a non‐governmental organization (NGO); with and without negative disclosure). Results indicate that self‐reporting of negative incidents does not affect decision‐makers’ stock price estimates and investment decisions compared with judgments based on financial information only. However, third‐party disclosure of these incidents by a NGO has a negative affect on these investment‐related judgments. Furthermore, the magnitude of the NGO reporting effect depends on whether the company itself simultaneously reports these incidents. Thus, disclosing negative incidents in sustainability reporting could lose some of its apparent stigma. Instead of avoiding negative reporting altogether, managers might use it as a risk mitigation tool in their reporting strategy. The results also emphasize the power of the often‐mentioned ‘watchdog’ function of NGOs acting as stakeholder advocates. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment AU - Reimsbach, Daniel AU - Hahn, Rüdiger ID - 47911 IS - 4 JF - Business Strategy and the Environment KW - Management KW - Monitoring KW - Policy and Law KW - Strategy and Management KW - Geography KW - Planning and Development KW - Business and International Management SN - 0964-4733 TI - The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development VL - 24 ER - TY - GEN AU - Meißner, Fabian AU - Sureth-Sloane, Caren ID - 5044 TI - The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation VL - 141 ER - TY - JOUR AB - Although of considerable practical importance, the separate impact of individual and collective reputation on firm performance (e.g. product prices) has not yet been convincingly demonstrated. We use a sample of some 70 different wineries offering more than 1,300 different Riesling wines from the Mosel valley to isolate the returns to individual reputation (measured by expert ratings in a highly respected wine guide) from the returns to collective reputation (measured by membership in two different professional associations where members are assumed to monitor each other very closely). We find that both effects are statistically significant and economically relevant with the latter being more important in quantitative terms than the former. AU - Frick, Bernd AU - Simmons, Robert ID - 480 IS - 2 JF - Journal of Business Economics TI - The Impact of Individual and Collective Reputation on Wine Prices: Empirical Evidence from the Mosel Valley VL - 83 ER - TY - GEN AU - Mir Djawadi, Behnud AU - Fahr, Rene ID - 4915 TI - The impact of risk perception and risk attitudes on corrupt behavior: Evidence from a petty corruption experiment ER - TY - JOUR AB - Employing four event dates of the U.S. “Troubled Asset Relief Program” (TARP) this paper empirically investigates the impact of the first announcement of TARP (September 19, 2008), the announcement of revised TARP (October 14, 2008), respective capital infusions under TARP-CPP and capital repayments on changes in shareholder value and risk exposure of 125 supported U.S. banks as perceived by the capital market through share price reactions for an entire sample period from September 19, 2008 to June 16, 2010. Our analysis reveals a light and a dark side of TARP. While announcements as well as capital repayments may restore market confidence and financial stability, equity capital injections to banks are observed to be a severe impediment to an increase in bank shareholder value and financial soundness. AU - Farruggio, Christian AU - Michalak, Tobias C. AU - Uhde, André ID - 4397 IS - 5 JF - Journal of Banking and Finance KW - Financial crisis KW - TARP KW - Market efficiency KW - Event study TI - The light and dark side of TARP VL - 32 ER - TY - JOUR AB - This study examines the relevance of financial and non-financial information for the valuation of venture capital (VC) investments. Based on a hand-collected data set on venture-backed start-ups in Germany, we investigate the internal due diligence documents of over 200 investment rounds. We document that balance sheet and income statement items capture as much economic content as verifiable non-financial information (e.g. team experience or the number of patents) while controlling for several deal characteristics (e.g. industry, investment round, or yearly VC fund inflows). In addition, we show that valuations based on accounting and non-accounting information yield a level of valuation accuracy that is comparable to that of publicly traded firms. Further analyses show that the industry-specific total asset multiples outperform the popular revenue multiples but lead to significantly less accurate results than those obtained from the more comprehensive valuation models. Overall, our findings might inform researchers and standard-setters of the usefulness of accounting information for investment companies and provide additional evidence to gauge the overall valuation accuracy in VC settings. AU - Sievers, Sönke AU - Mokwa, Christopher F AU - Keienburg, Georg ID - 5191 IS - 3 JF - European Accounting Review (VHB-JOURQUAL 3 Ranking A) KW - value relevance KW - equity valuation KW - venture capital KW - human capital KW - start-ups TI - The relevance of financial versus non-financial information for the valuation of venture capital-backed firms VL - 22 ER - TY - CONF AU - Garnefeld, I AU - Münkhoff, E AU - Raum, K ID - 7734 T2 - Proceedings of the 42nd European Marketing Academy (EMAC) Conference TI - Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice? ER - TY - CONF AU - Garnefeld, I. AU - Münkhoff, Eva AU - Raum, K. ID - 46697 T2 - 42nd EMAC Annual Conference, Istanbul TI - Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice? ER - TY - GEN AU - John, Thomas AU - Weskamp, Christoph AU - Kundisch, Dennis AU - Suhl, Leena ID - 2754 T2 - Pre-ECIS Workshop on the Digitization in Business Models and Entrepreneurship (DiBME) TI - Towards an Agile Simulation-based Method for Creating, Evaluating and Selecting Business Models ER - TY - GEN AB - Suppose some individuals are allowed to engage in different groups at the same time and they generate a certain welfare by cooperation. Finding appropriate ways for distributing this welfare is a non-trivial issue. The purpose of this work is to analyze two-stage allocation procedures where first each group receives a share of the welfare which is then, subsequently, distributed among the corresponding members. To study these procedures in a structured way, cooperative games and network games are combined in a general framework by using mathematical hypergraphs. Moreover, several convincing requirements on allocation procedures are discussed and formalized. Thereby it will be shown, for example, that the Position Value and iteratively applying the Myerson Value can be characterized by similar axiomatizations. AU - Röhl, Nils ID - 474 TI - Two-Stage Allocation Procedures ER - TY - BOOK AU - Münkhoff, Eva ID - 46643 SN - 9783658021214 TI - Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen ER - TY - BOOK ED - Münkhoff, Eva ID - 7437 TI - Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen – Eine latente Wachstumskurvenanalyse ER - TY - GEN AU - Steinhoff, Lena AU - Palmatier, R. W. ID - 45756 TI - Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series ER - TY - CONF AU - Plattfaut, Ralf AU - Kohlborn, Thomas AU - Hofmann, Sara AU - Beverungen, Daniel AU - Niehaves, Björn AU - Räckers, Michael AU - Becker, Jörg ID - 3448 T2 - Proceedings of the 46th Hawaii International Conference on System Sciences TI - Unravelling (E-)Government Channel Selection: A Quantitative Analysis of Individual Customer Preferences in Germany and Australia ER - TY - JOUR AU - Gries, Thomas AU - Bilkic, Natascha AU - Carerras Painter, Ben ID - 2843 IS - 1 JF - International Economics and Economic Policy TI - Unsustainable Sovereign Debt - Is the Euro Crisis only the Tip of the Iceberg? VL - 10 ER - TY - CHAP AU - Weber, P AU - Kabst, Rüdiger ED - Hill, Hermann ID - 6147 T2 - Verwaltungskommunikation - Wissenschaftliche Analyse und praktische Beispiele TI - Unterstützung von Kommunalverwaltung bei Bürgerbeteiligung ER - TY - JOUR AB - For the valuation of fast growing innovative firms Schwartz and Moon (Financ Anal J 56:62–75, 2000), (Financ Rev 36:7–26, 2001) develop a fundamental valuation model where key parameters follow stochastic processes. While prior research shows promising potential for this model, it has never been tested on a large scale dataset. Thus, guided by economic theory, this paper is the first to design a large-scale applicable implementation on around 30,000 technology firm quarter observations from 1992 to 2009 for the US to assess this model. Evaluating the feasibility and performance of the Schwartz-Moon model reveals that it is comparably accurate to the traditional sales multiple with key advantages in valuing small and non-listed firms. Most importantly, however, the model is able to indicate severe market over- or undervaluation from a fundamental perspective. We demonstrate that a trading strategy based on our implementation has significant investment value. Consequently, the model seems suitable for detecting misvaluations as the dot-com bubble. AU - Klobucnik, Jan AU - Sievers, Sönke ID - 5192 IS - 9 JF - Journal of Business Economics (VHB-JOURQUAL 3 Ranking B) KW - Schwartz-Moon model KW - Market mispricing KW - Empirical test KW - Company valuation KW - Trading strategy TI - Valuing high technology growth firms VL - 83 ER - TY - GEN AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 5043 IS - 125 T2 - Frankfurter Allgemeine Zeitung TI - Vermögensteuer vernichtet Eigenkapital ER - TY - JOUR AU - Plattfaut, Ralf AU - Hofmann, Sara AU - Kohlborn, Thomas AU - Beverungen, Daniel AU - Räckers, Michael AU - Niehaves, Björn AU - Becker, Jörg ID - 3499 JF - eGovernment Review TI - Verwaltungsdienstleistungen für Personen mit eingeschränkter Mobilität: Von mobilen Bürgerdiensten zu E-Government? ER - TY - GEN AU - Gilroy, Bernard Michael AU - Schreckenberg, Heike AU - Seiler, Volker ID - 5117 TI - Water as an alternative asset ER - TY - CHAP AU - Beutner, Marc AU - Rohde, S ED - Beutner, M ED - Kremer, H.-H ED - Wirth, W ID - 9585 T2 - Berufsorientierung, Gewaltsensibilisierung und Kompetenzentwicklung. Konzepte zur beruflichen Bildung im Jungtätervollzug TI - Werte als Ausgangsbasis der Berufsorientierung in Justizvollzugsanstalten ER - TY - JOUR AU - Augurzky, Boris AU - Kopetsch, Thomas AU - Schmitz, Hendrik ID - 3084 IS - 4 JF - The European Journal of Health Economics TI - What accounts for the regional differences in the utilisation of hospitals in Germany? VL - 14 ER - TY - JOUR AU - Hofmann, Sara AU - Beverungen, Daniel AU - Räckers, Michael AU - Becker, Jörg ID - 3498 IS - 4 JF - Government Information Quarterly TI - What Makes Local Governments' Online Communications Successful? Insights from a Multi-Method Analysis of Facebook ER - TY - GEN AU - Sievers, Sönke AU - Hartmann-Wendels, Thomas AU - Busch, Ramona AU - Schlüter, Tobias ID - 5202 T2 - Börsen-Zeitung TI - Wie Banken Kostenvorteile weitergeben VL - 6 ER - TY - JOUR AB - Private firms are likely to use the financial reporting process more for other objectives, such as tax savings, than for communicating performance. However, observing firms choosing accounting policies for tax-minimisation purposes is not straightforward due to (i) tax and non-tax costs of reporting lower income (ii) accounting policies that result in lower reported income and no tax savings but generate non-tax benefits (iii) preparers' multiple incentives and (iv) econometric issues. We observe a large sample of 20,505 private firms writing off assets in two separate regimes, one that generates tax savings and one that does not. Firms significantly decrease, but continue to use, write-offs after the adverse change in tax treatment of write-offs. The exogenous tax change should not affect other reporting incentives. This allows us to disentangle the tax-minimisation incentive from other (un-observable) incentives, including debt contracting, dividends and employee relations that contribute to the observed anomalous positive relationship between write-offs and profitability. We show that for private firms (i) obtaining tax savings is important overall (ii) non-tax costs and benefits are probably also important and (iii) earnings informativeness for future cash flows increases after the adverse tax legislation change. AU - Kosi, Urska AU - Valentincic, Aljosa ID - 3549 IS - 1 JF - European Accounting Review TI - Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives VL - 22 ER - TY - JOUR AB - Using a unique sample of 749 cash and synthetic securitization transactions issued by 60 stock-listed bank holdings in the EU-13 plus Switzerland over the period from 1997 to 2007 this paper provides empirical evidence that credit risk securitization has a negative impact on the issuing banks’ financial soundness. Baseline findings hold even when controlling for likely reverse causality by employing instrumental variable techniques and substituting the accounting-based z-score ratio by market-based indicators of bank risk. Moreover, investigating the relationship between credit risk securitization and single z-score components in order to evaluate significant transmission channels proposed by relevant theoretical literature, we find a negative impact of securitization on bank profitability and capital environment as well as a positive relationship between securitization and the issuing bank's return volatility. Against the background of our empirical results we underline that the decision by the Basel Committee to enhance the new Basel III framework in the field of securitization is a step in the right direction. AU - Michalak, Tobias C. AU - Uhde, André ID - 4399 IS - 3 JF - Quarterly Review of Economics and Finance KW - Credit risk securitization Bank soundness European banking TI - Credit risk securitization and bank soundness: Evidence from the microlevel for Europe VL - 52 ER - TY - JOUR AU - Baum, M AU - Kabst, Rüdiger ID - 5496 JF - Zeitschrift für Betriebswirtschaft (ZfB). TI - Die Wirkung von informellen und internetbasierten Rekrutierungskanälen auf den Rekrutierungserfolg: Eine empirische Analyse in kleinen und mittleren Unternehmen. VL - 3 ER - TY - CONF AB - Die Lehrpraxis an Hochschulen breitenwirksam und nachhaltig zu verbessern, gehört zu den schwierigsten Herausforderungen für die Hochschuldidaktik. Ein möglicher Weg besteht darin, als hochschuldidaktische Einrichtung stets mit Blick auf die Gesamtstrategie der Hochschule und Anspruchsgruppen in der Hochschulleitung und -administration zu agieren (Jenert & Brahm, 2010). Es stellt sich die Frage, welche Vorstellungen bezüglich der eigenen Aufgaben und der Wirksamkeit des eigenen Handels hochschuldidaktische Stellen in Deutschland haben. Mit einer Online-Befragung von Leitungspersonen im Bereich Hochschuldidaktik und -entwicklung in Deutschland konnten 35 Personen (72 angeschrieben) erreicht werden, wobei sich ein breiter Querschnitt verschiedener Einrichtungen ergab. Abgefragt wurden (1) Struktur und institutionelle Anbindung der Einrichtung, (2) Wahrnehmung der eigenen Wirksamkeit sowie (3) Aufgabenschwerpunkte und notwendige Kompetenzen. Die Ergebnisse zeigen, dass einerseits ein Bewusstsein für Herausforderungen jenseits didaktischer Aus- und Weiterbildung besteht und die strategische Dimension erkannt ist. Gleichzeitig zeigt die Betonung "traditioneller" Aufgaben und Kompetenzen, dass die strategische Dimension im Tagesgeschäft oft noch keine zentrale Rolle spielt. AU - Jenert, Tobias AU - Brahm, Taiga ID - 4483 KW - Hochschulentwicklung KW - higher education development KW - Hochschuldidaktik TI - " Nur" didaktisch oder auch strategisch?: Strukturelle Verankerung, Aufgaben-und Wirksamkeitswahrnehmungen hochschuldidaktischer Einrichtungen in Deutschland ER - TY - JOUR AU - Terho, Harri AU - Haas, Alexander AU - Eggert, Andreas AU - Ulaga, Wolfgang ID - 4854 IS - 1 JF - Industrial Marketing Management TI - ‘It's almost like taking the sales out of selling’—towards a conceptualization of value-based selling in business markets ER - TY - CONF AU - Klingebiel, Katja AU - Winkler, Matthes AU - Klaas, Alexander AU - Laroque, Christoph ID - 25828 T2 - Proceedings of the 2012 Emerging M&S Applications in Industry & Academia Symposium, Spring Simulation Multiconference TI - A Cross-Level Approach To Planning Changeability in Distribution Systems ER - TY - JOUR AU - Wex, Felix AU - Schryen, Guido AU - Neumann, Dirk ID - 5578 IS - 3 JF - International Journal of Information Systems for Crisis Response and Management TI - A Fuzzy Decision Support Model for Natural Disaster Response under Informational Uncertainty VL - 4 ER - TY - CHAP AU - Becker, Jörg AU - Beverungen, Daniel AU - Knackstedt, Ralf ED - Granat Janusz Dolk, Daniel; ID - 5032 T2 - Modeling for Decision Support in Network-Based Services: The Application of Quantitative Modeling to Service Science TI - A Method for Selectively Designing Modeling Languages for Product-Service Systems ER - TY - JOUR AB - Persistent trends like quickly changing production programs, increasing customer individual manufacturing and Sustainable Manufacturing create complex systems of objectives in manufacturing control. Service-oriented manufacturing systems and self-optimizing manufacturing resources offer the required flexibility to consider these objectives in accordance with the current organizational and economical situation. On the downside, this increase in flexibility make the control of manufacturing systems more difficult and presents new challenges regarding the scheduling. To meet these challenges, we developed scheduling framework that supports alternative process plans and considers the internal states trajectories of resources. In order to support the user in a complex decision-making environment, evolutionary multi-objective optimization is used to generate a set of relevant schedules and an interface to select the most appropriate schedule is provided. AU - Kl{\, Benjamin AU - Pater, Jan-Patrick AU - Honiden, Shinichi AU - Dangelmaier, Wilhelm ID - 25827 IS - 1 JF - Evolving Systems TI - A multi-objective evolutionary approach to scheduling for evolving manufacturing systems VL - 3 ER - TY - GEN AU - Feng, Yuanhua AU - Hand, David AU - Yu, Keming ID - 4659 TI - A Multivariate Random Walk Model with Slowly Changing Drift and Cross-correlation Applied to Finance ER - TY - JOUR AU - Gries, Thomas AU - Prior, Ulrich AU - Sureth, Caren ID - 2952 IS - 3 JF - Journal of Public Economics Theory TI - A Tax Paradox for Investment Decisions under Uncertainty VL - 14 ER - TY - JOUR AU - Gries, Thomas AU - Prior, Ulrich AU - Sureth-Sloane, Caren ID - 22920 IS - 3 JF - Journal of Public Economic Theory TI - A Tax Paradox for Investment Decisions under Uncertainty VL - 14 ER - TY - CHAP AU - Schmitz, Hendrik AU - Eibich, P. AU - Ziebarth, N.R. ID - 5242 T2 - DIW Economic Bulletin TI - Add-On Premiums Increase Price Transparency: More Policy Holders Switch Health Plans VL - 2 ER - TY - JOUR AU - Büchter, K. AU - Frommeberger, D. AU - Kremer, H.-Hugo ID - 6993 IS - 23 JF - bwp@ Berufs- und Wirtschaftspädagogik - online TI - Akademisierung der Berufsbildung ER - TY - JOUR AU - Büchter, K. AU - Frommberger, D. AU - Kremer, H.-Hugo ID - 6521 IS - 22 JF - bwp@ Berufs- und Wirtschaftspädagogik - online TI - Akademisierung der Berufsbildung - Editorial ER - TY - GEN AU - Honnacker, Jörg AU - Kundisch, Dennis ID - 2793 T2 - Banklexikon TI - Algorithmic Trading ER - TY - CONF AB - The analysis of production systems by the use of discrete, event-based simulation is widely used and accepted as decision support method. It aims either at the comparison of competitive designs or the identification of a “best possible” configuration of the simulation model. Here, combinatorial techniques of simulation and optimization methods support the user in finding optimal solutions, which typically result in long computation times and though often prohibit a practical application in today’s industry. This paper presents a fast converging procedure as a combination of a swarm heuristic, namely the particle swarm optimization, and the material flow simulation to close this gap. Faster convergence is realized by a specific extension of classic PSO implementations. First results show the applicability with a simulation reference model. AU - Laroque, Christoph AU - Pater, Jan-Patrick ID - 25810 SN - 978-1-61208-234-9 TI - An Automatic Approach for Parameter Optimization of Material Flow Simulation Models based on Particle Swarm Optimization ER - TY - JOUR AU - Feng, Yuanhua ID - 4597 IS - 2 JF - Journal of Applied Statistics SN - 0266-4763 TI - An iterative plug-in algorithm for decomposing seasonal time series using the Berlin Method VL - 40 ER - TY - CHAP AU - Betz, Stefan ED - Betz, Stefan ID - 2609 T2 - Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand TI - Analyse des Bullwhip-Effekts in einer Supply Chain von KMU ER - TY - GEN AU - Sureth-Sloane, Caren ID - 5057 IS - 112 T2 - Frankfurter Allgemeine Zeitung TI - Analytisch und strukturiert denken lernen ER - TY - CHAP AU - Becker, Jörg AU - Knackstedt, Ralf AU - Beverungen, Daniel AU - Dietrich, Hanns-Alexander AU - Breuker, Dominic AU - Peter Rauer, Hans ED - Böhmann, Tilo ED - Knackstedt, Ralf ED - Marco Leimeister, Jan ED - Nüttgens, Markus ED - Thomas, Oliver ID - 5034 SN - 978-3-8482-2109-7 T2 - Service Engineering --- Management TI - Ansätze zur methodischen Unterstützung der Konstruktion von Produktivitätsmodellen für die Data Envelopment Analysis --- Entwicklung eines Softwareprototypen zur Umsetzung und Evaluation ER - TY - CONF AU - Kundisch, Dennis AU - John, Thomas AU - Honnacker, Jörg AU - Meier, Christian ID - 2768 T2 - Proceedings of the Multikonferenz Wirtschaftsinformatik (MKWI) TI - Approaches for Business Model Representation: An Overview ER - TY - JOUR AU - Maekelburger, B AU - Schwens, C AU - Kabst, Rüdiger ID - 5497 IS - 5 JF - Journal of International Business Studies (JIBS). TI - Asset Specificity and Foreign Market Entry Mode Choice of Small and Medium-Sized Enterprises: The Moderating Influence of Knowledge Safeguards and Institutional Safeguards. VL - 42 ER - TY - GEN AU - Mehrmann, Annika AU - Schneider, Georg AU - Sureth-Sloane, Caren ID - 5055 TI - Asymmetric Taxation of Profits and Losses and Its Influence on Investment Timing: Paradoxical Effects of Tax Increases VL - 134 ER - TY - GEN AU - Herrmann, Philipp AU - Kundisch, Dennis ID - 2795 T2 - Banklexikon TI - Ausserbörslicher Direkthandel ER - TY - JOUR AU - Kremer, H.-Hugo ID - 6414 IS - 6 JF - Die berufsbildende Schule TI - Berufsorientierung als Herausforderung für berufsbildende Schulen ER - TY - CHAP AU - Kremer, H.-Hugo ED - Kremer, H.-H. ED - Beutner, M. ED - Zoyke, A. ID - 6463 T2 - Individuelle Förderung und berufliche Orientierung im berufsschulischen Übergangssystem - Ergebnisse aus dem Forschungs- und Entwicklungsprojekt InLab TI - Berufsorientierung im Übergang - Überlegungen zur curricularen Gestaltung der Bildungsarbeit im Übergangssystem ER - TY - GEN AU - Hegemann, Annika ID - 5051 TI - Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit – Wie wirkt die Abgeltungssteuer? VL - 140 ER - TY - JOUR AB - The transportation sector accounts for a considerable portion of global CO2 emissions and the demand for transport, especially for international transport, is increasing. Current approaches to reduce CO2 emission on an operational level ignore time-related objectives and focus on simultaneous optimisation of economic and ecological objectives. In general, considering the minimisation of CO2 emissions in transportation scheduling introduces a trade-off between economic and ecological concerns. The concept of eco-efficiency is important in order to evaluate the economical value and ecological quality of business decisions. Nevertheless, this concept has primarily been applied to strategic decisions. In the present paper we demonstrate the applicability of this concept to operative decisions and introduce a bi-objective evolutionary optimisation approach for the approximation of CO2-efficient schedules in an international transportation problem. AU - Kl{\, Benjamin AU - Pater, Jan-Patrick AU - Irohara, Takashi AU - Xue, Yudong ID - 25813 IS - 3 JF - International Journal of Engineering Management and Economic TI - Bi-objective-optimisation of an international transportation problem for CO2-efficient schedules VL - 3 ER - TY - JOUR AB - This study provides evidence of significant biases in multi-year management forecasts by analyzing a proprietary dataset on venture-backed start-ups in Germany. We find that revenues and expenses are highly overestimated in each of the investigated one- to five-year-ahead planning periods. Furthermore, entrepreneurs underestimate one-year-ahead profit forecasts but clearly overestimate their profit forecasts for all longer-term forecast horizons. Additional analyses reveal that teams with prior management experience issue even more overestimated forecasts and misrepresent their forward-looking information. In contrast, greater asset verifiability and corporate lead investors are associated with lower levels of forecast errors. All key results hold if bias is either measured by traditionally comparing forecasts to ex-post realizations or by using a cross-sectional projection approach based on historical accounting data developed by prior research. AU - Mokwa, Christopher AU - Sievers, Sönke ID - 5198 JF - SSRN Electronic Journal KW - Management forecasts KW - Forecasting biases KW - Venture-backed start-ups KW - Projection methods TI - Biases in Management Forecasts of Venture-Backed Start-Ups: Evidence from Internal Due Diligence Documents of VC Investors ER - TY - CONF AB - challenge for the digital preservation community. While the methodological frameworks for selecting these properties provide a good foundation, a continued discussion is necessary for further clarifying and improving the available methods. This paper advances earlier work by building on the existing InSPECT framework and improving its capabilities of working with complex/compound objects like blogs. The modifications enable a more thorough analysis of object structures, accentuate the differences and similarities between the framework’s two streams of analysis (i.e. Object and Stakeholder analysis) and, subsequently, improve the final reformulation of the properties. To demonstrate the applicability of the modified framework, thepaper presents a use case of a blog preservation initiative that is informed by stakeholder interviews and evaluation of structural and technological foundations of blogs. It concludes by discussing the limitations of the approach and suggesting directions for future research. AU - Stepanyan, Karen AU - Gkotsis, George AU - Kalb, Hendrik AU - Kim, Yunhyong AU - Cristea, Alexandra I. AU - Joy, Mike AU - Trier, Matthias AU - Ross, Seamus ED - Moore, Reagan ED - Ashley, Kevin ED - Ross, Seamus ID - 13325 KW - Blogs KW - Weblogs KW - Digital Preservation KW - Significant Properties T2 - iPress 2012 TI - Blogs as Objects of Preservation: Advancing the Discussion on Significant Properties ER - TY - BOOK AU - Fischer, J AU - Dangelmaier, Wilhelm AU - Nastansky, Ludwig AU - Suhl, L ID - 25823 TI - Building blocks of business informatics - basics and applications ER - TY - CONF AU - Janiesch, Christian AU - Fischer, Robin AU - Matzner, Martin AU - Müller, Oliver ID - 17124 SN - 9781450310673 T2 - Workshop on Middleware for Service Oriented Computing TI - Business activity management for service networks in cloud environments ER - TY - CONF AU - Kundisch, Dennis AU - John, Thomas ID - 2770 T2 - Proceedings of the 45th Hawaii International Conference on System Sciences (HICSS) TI - Business Model Representation Incorporating Real Options: An Extension of e3-value ER - TY - CONF AU - Eggert, A AU - Steiner, M AU - Ulaga, W AU - Backhaus, K ID - 7741 T2 - Proceedings of the 2012 ISBM Academic Workshop TI - Capturing the Value of Hybrid Offerings: The Impact of the Price Presentation Format ER - TY - CONF AU - Hassan, Bassem AU - Wassmann, Helene AU - Klaas, Alexander AU - Kessler, Jan Henning ID - 25826 T2 - Proceedings of the 2012 Emerging M&S Applications in Industry & Academia Symposium, Spring Simulation Multiconference, TI - Cascaded Heterogeneous Simulations for Analysis of Mechatronic Systems in Large Scale Transportation Scenarios ER - TY - CONF AU - Püschel, Tim AU - Schryen, Guido AU - Hristova, Diana AU - Neumann, Dirk ID - 5680 T2 - European Conference on Information Systems TI - Cloud Service Revenue Management ER - TY - CONF AU - Fischer, Jan-Hendrik AU - Delius, Robin AU - Horstkemper, Dennis AU - Laroque, Christoph ID - 25818 TI - Comparing a hybrid simulation & optimization approach with a purely stochastic optimization to increase the robustness of production plans ER - TY - JOUR AU - Becker, Jörg AU - Bernhold, Torben AU - Beverungen, Daniel AU - Kaling, Nina AU - Knackstedt, Ralf AU - Vanessa, Lellek AU - Peter Rauer, Hans ID - 3500 IS - 1 JF - Enterprise Modelling and Information Systems Architectures TI - Construction of Productivity Models: A Tool Supported Approach in the Area of Facility Management ER - TY - JOUR AB - Employing data on foreign bank claims from 13 OECD countries on 51 emerging markets between 1993 and 2007, this study investigates specific characteristics of OECD banking markets and lending banks as new important determinants of cross-border lending. We initially provide empirical evidence that in addition to well-accepted “gravity measures”, characteristics of OECD banking markets as well as lending banks’ attributes may describe further important determinants of cross-border bank lending with regard to our sample. Building subsamples of more-developed emerging markets vs. frontier markets, addressing (non) common lender relationships and analyzing cross border lending flows during different time periods, our analysis additionally reveals that both the determinants’ explanatory power and their direction of impact notably vary with respective subsamples. AU - Müller, Oliver AU - Uhde, André ID - 4401 JF - Journal of International Financial Markets, Institutions & Money KW - Foreign bank claims KW - Gravity measures KW - OECD banking markets’ characteristics KW - Lending banks’ characteristics TI - Cross-border bank lending - Empirical evidence on further determinants from OECD banking markets VL - 23 ER - TY - JOUR AB - Although professional service providers increasingly deliver their services globally, little is known about cross-cultural differences in customers’ motivation to participate in service production. To address this lacuna, we survey a total of 2,284 banking customers in 11 countries on their motivation to provide personal information to, and follow the advice of, their service providers. We find differences in both aspects, but only the differences in providing personal information can be explained by the cultural values of uncertainty avoidance, individualism/collectivism, and masculinity/femininity. To perform certain tasks in the service process, global professional service providers should acknowledge cultural differences in customers’ motivations. AU - Schumann, Jan H AU - Wünderlich, Nancy AU - Zimmer, Marcus S ID - 5717 IS - 2 JF - Schmalenbach Business Review KW - Co-Production KW - Culture KW - Customer Participation KW - Professional Services TI - Culture’s Impact on Customer Motivation to Engage in Professional Service Enactments. VL - 64 ER - TY - JOUR AU - Steinmetz, Holger AU - Schwens, C AU - Wehner, M AU - Kabst, Rüdiger ID - 6102 IS - 1 JF - PERSONALquartely TI - Das Cranet-Projekt: Kreuzkulturelle Vergleiche im HR-Management. VL - 64 ER - TY - JOUR AU - Maßbaum, Alexandra AU - Klotzkowski, Tasja AU - Sureth-Sloane, Caren ID - 5054 IS - 12 JF - Zeitschrift für Betriebswirtschaft SN - 0044-2372 TI - Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen VL - 82 ER - TY - JOUR AU - Eberz, L M AU - Baum, M AU - Kabst, Rüdiger ID - 5498 IS - 1 JF - Zeitschrift für Personalforschung (ZfP). TI - Der Einfluss von Rekrutiererverhaltensweisen auf den Bewerber: Ein mediierter Prozess. VL - 26 ER - TY - JOUR AU - Wehner, M C AU - Kabst, Rüdiger AU - Meifert, M AU - Cunz, L M ID - 5508 IS - 9 JF - Zeitschrift für Betriebswirtschaft (ZfB). TI - Der Personalverantwortliche als strategischer Partner: Persönliche Einstellung oder subjektive Norm? VL - 82 ER - TY - CONF AU - Kundisch, Dennis AU - Sievers, M. AU - Zoyke, A. AU - Herrmann, Philipp AU - Whittaker, Michael AU - Beutner, Marc AU - Fels, G. AU - Reinhardt, W. AU - Magenheim, J. ID - 2758 T2 - Proceedings of the International Conference on Information Systems (ICIS) TI - Designing a Web-Based Application to Support Peer Instruction for Very Large Groups ER - TY - JOUR AU - Baum, M AU - Gsell, L AU - Kabst, Rüdiger ID - 5494 IS - 3 JF - Die Betriebswirtschaft (ZfB). TI - Determinanten des Employer Branding in deutschen Unternehmen: Ein neoinstitutionalistischer Erklärungsansatz. VL - 72 ER - TY - JOUR AU - Baum, Matthias AU - Schwens, C. AU - Kabst, Rüdiger ID - 49276 JF - Handbook of Research on Born Globals TI - Determinants of different types of born globals ER - TY - JOUR AU - Baum, Matthias AU - Schwens, C. AU - Kabst, Rüdiger ID - 49271 JF - Handbook of Research on Born Globals TI - Determinants of different types of born globals ER - TY - CHAP AU - Baum, M AU - Schwens, C AU - Kabst, R ED - Gabrielsson, M ED - Kirpalani, M ID - 6148 T2 - Handbook of Research on Born Globals TI - Determinants of Different Types of Born Globals. ER - TY - CONF AU - Sievers, M. AU - Reinhardt, W. AU - Kundisch, Dennis AU - Herrmann, Philipp ID - 2764 T2 - Proceedings of the 11th World Conference on Mobile and Contextual Learning (mLearn) TI - Developing electronic classroom respose apps for a wide variety of mobile devices - Lessons learned from the PINGO project ER - TY - CONF AU - Dangelmaier, Wilhelm AU - Laroque, Christoph AU - Delius, Robin AU - Streichhan, Jenny ID - 25817 TI - Development of cost-effective spare parts logistics for a solar technology provider under monet {\ "a} rer Ber {\" u} consideration of resulting CO2 emissions ER - TY - JOUR AB - Mobile Learning liegt in der beruflichen Bildung seit dem Aufkommen von Smartphones, Tablet-PCs1 und speziell entwickelten Applikationen (Mobile Apps) im Trend. Ziel des Beitrags ist es, die didaktischen Potenziale des Mobile Learning durch den Einsatz von Tablet-PCs in der beruflichen Ausbildung zu untersuchen. Als Ausgangspunkt dient dabei das Fallbeispiel des Center for Young Professionals in Banking in der Schweiz, das im Jahr 2011 eine umfassende Pilotstudie durchgeführt hat. Ausgehend vom konkreten Fall werden anschliessend die Potenziale für medienbezogene Kompetenzen sowie eine "didaktische Landkarte" zur Verortung von Mobile-Learning-Szenarien eingeführt, um die verschiedenen pädagogischen Leitvorstellungen dieser Szenarien aufzuzeigen. AU - Seufert, Sabine AU - Jenert, Tobias AU - Kuhn-Senn, Andrea ID - 4429 IS - 41 JF - Berufsbildung in Wissenschaft und Praxis KW - mobile learning KW - tablets KW - tablet learning KW - mobile technologies KW - elearning KW - TEL SN - 0341-4515 TI - Didaktische Potenziale des Mobile Learning für die Berufsbildung: Erfahrungen aus einem Pilotprojekt am Center for Young Professionals in Banking in der Schweiz VL - 4 ER - TY - GEN AU - Peitz, C. AU - Feng, J. AU - Kundisch, Dennis ID - 2763 T2 - Statistische Woche TI - Die Idee der doppelt bedingten Glattung der Volatilität von Hochfrequenten Finanzdaten in einem raumlichen Modell ER - TY - CHAP AU - Isidor, R AU - Schwens, C AU - Kabst, R ED - Zentes, J ID - 6149 SN - 978-3-8349-3503-8 T2 - Markteintrittsstrategien - Dynamik und Komplexität TI - Die Messung von Joint-Venture Erfolg ER - TY - CHAP AU - Isidor, Rodrigo AU - Schwens, Christian AU - Kabst, Rüdiger ID - 49285 SN - 9783834935038 T2 - Markteintrittsstrategien TI - Die Messung von Joint-Venture-Erfolg ER - TY - CHAP AU - Isidor, Rodrigo AU - Schwens, Christian AU - Kabst, Rüdiger ID - 49289 SN - 9783834935038 T2 - Markteintrittsstrategien TI - Die Messung von Joint-Venture-Erfolg ER - TY - CHAP AU - Isidor, Rodrigo AU - Schwens, Christian AU - Kabst, Rüdiger ID - 49288 SN - 9783834935038 T2 - Markteintrittsstrategien TI - Die Messung von Joint-Venture-Erfolg ER - TY - JOUR AU - Gilroy, Bernard Michael AU - Kruse, Daniel ID - 5116 IS - 3 JF - WiSt-Wirtschaftswissenschaftliches Studium TI - Die Prinzipal-Agent-Theorie als Erklärungsinstrumentarium von Korruption VL - 41 ER - TY - CONF AU - Ritter, T AU - Eggert, A ID - 7742 T2 - Proceedings of the 2012 ISBM Academic Workshop TI - Dispersion of Market Activities: A Configurational Approach ER - TY - CONF AB - Communication in online social networks has been analyzed for some time regarding the expression of sentiments. So far, very little is known about the relationship between sentiments and network emergence, dissemination patternsand possible differences between positive and negative sentiments. The dissemination patterns analyzed in this study consist of network motifs based on triples of actors and the ties among them. These motifs are associated with common social network effects to derive meaningful insights about dissemination activities. The data basis includes several thousand social networks with textual messages classified according to embedded positive and negative sentiments. Based on this data, sub-networks are extracted and analyzed with a dynamic network motif analysis to determine dissemination patterns and associated network effects. Results indicate that the emergence of digital social networks exhibits a strong tendency towards reciprocity, followed by the dominance ofhierarchy as an intermediate step leading to social clustering with hubs and transitivity effects for both positive and negative sentiments to the same extend. Sentiments embedded in exchanged textual messages do only play a secondary role in network emergence and do not express differences regarding the emergence of network patterns. AU - Hillmann, Robert AU - Trier, Matthias ID - 13331 KW - Social Network Analysis KW - Dynamic Network Motif Analysis KW - Sentiment Dissemination KW - Networking Effects KW - Triads SN - 9780769547992 T2 - Proceedings of the 2012 IEEE/ACM International Conference on Advances in Social Networks Analysis and Mining TI - Dissemination Patterns and Associated Network Effects of Sentiments in Social Networks ER - TY - CONF AU - Schneid, M AU - Steinmetz, Holger AU - Isidor, R AU - Kabst, Rüdiger ID - 6275 TI - Diversität, Konflikte und Leistung in Teams: Ein meta-analytisches Strukturgleichungsmodell ER - TY - JOUR AU - Sureth-Sloane, Caren ID - 5058 IS - S5 JF - Zeitschrift für Betriebswirtschaft SN - 0044-2372 TI - Does insider shareholding matter to corporate payout reactions to tax reforms? VL - 82 ER - TY - CONF AU - Herrmann, Philipp AU - Kundisch, Dennis AU - Rahman, Mohammad ID - 2759 T2 - Proceedings of the International Conference on Information Systems (ICIS) TI - Does it Pay Off to Bid Aggressively? An Empirical Study ER - TY - GEN AU - Herrmann, Philipp AU - Kundisch, Dennis AU - Rahman, Mohammad ID - 2760 T2 - 13th Workshop on Information Systems and Economics (WISE) TI - Does it Pay Off to Bid Aggressively? An Empirical Study ER - TY - GEN AU - Herrmann, Philipp AU - Kundisch, Dennis AU - Rahman, Mohammad ID - 2761 T2 - INFORMS Annual Meeting TI - Does it Pay Off to Bid Aggressively? An Empirical Study ER - TY - JOUR AU - Gries, Thomas AU - Meierrieks, Daniel ID - 2951 IS - 5 JF - Defence and Peace Economics TI - Economic performance and terrorist activity in Latin America VL - 23 ER -