TY - JOUR AU - Beutner, Marc AU - Kundisch, Dennis AU - Magenheim, J AU - Hermann, P AU - Reinhardt, W AU - Zoyke, A ID - 9706 IS - 3 JF - Informatik Spektrum TI - Classroom Response Systeme VL - 36 ER - TY - JOUR AU - Kundisch, Dennis AU - Magenheim, Johannes AU - Beutner, Marc AU - Herrmann, Philipp AU - Reinhardt, W. AU - Zoyke, A. ID - 2654 IS - 4 JF - Informatik-Spektrum TI - Classroom Response Systems VL - 36 ER - TY - CONF AU - Dangelmaier, Wilhelm AU - Klaas, Alexander ID - 25780 TI - Collective generation of subjective situations / measures for online control in transport and storage systems} ER - TY - BOOK AU - Sievers, Sönke ID - 5172 KW - Unternehmensbewertung KW - Unternehmenswachstum KW - Return on Investment Unternehmensbewertung KW - Investition KW - Steuervergünstigung SN - 978-3-86582-925-2 TI - Company Valuation and Growth: Theory, Empirical Evidence and Practical Implementation Issues ER - TY - JOUR AU - Baum, M AU - Kabst, Rüdiger ID - 5465 IS - 7 JF - International Journal of Human Resource Management (IJHRM). TI - Conjoint implications on job preferences: The moderating role of involvement. VL - 24 ER - TY - GEN AB - In this paper, we analyze a model in which two divisions negotiate over an intrafirm transfer price for an intermediate product. Formally, we consider bargaining problems under incomplete information, since the upstream division’s (seller's) costs and downstream division's (buyer's) revenues are supposed to be private information. Assuming two possible types for buyer and seller each, we first establish that the bargaining problem is regular, regardless whether incentive and/or efficiency constraints are imposed. This allows us to apply the generalized Nash bargaining solution to determine transfer payments and transfer probabilities. Furthermore, we derive general properties of this solution for the transfer pricing problem and compare the model developed here with the existing literature for negotiated transfer pricing under incomplete information. In particular, we focus on the models presented in Wagenhofer (1994). AU - Brangewitz, Sonja AU - Haake, Claus-Jochen ID - 5146 KW - Transfer Pricing KW - Negotiation KW - Generalized Nash Bargaining Solution KW - Incomplete Information TI - Cooperative Transfer Price Negotiations under Incomplete Information VL - 64 ER - TY - JOUR AU - Beutner, Marc AU - Fortmann, L. M. ID - 9705 IS - 54 JF - Kölner Zeitschrift für Wirtschaft und Pädagogik TI - COR-VET – Career Orientation in Vocational Education and Training in Europe VL - 28 ER - TY - CONF AU - Posner , T AU - Garnefeld, I AU - Eggert, A ID - 7736 T2 - Proceedings of the 42nd European Marketing Academy (EMAC) Conference TI - Creating Emotional Brand Attachment through the Salesperson's Brand-Consistent Behavior ER - TY - CHAP AU - Dangelmaier, Wilhelm AU - Laroque, Christoph ED - Friedewald, A, A ED - L {\ "o} dding, H ID - 25805 T2 - Production in Germany - Competitiveness in the 21st Century TI - Current challenges in process simulation - sketch of a solution approach based on model-driven software development ER - TY - CONF AU - Wex, Felix AU - Schryen, Guido AU - Neumann, Dirk ID - 5576 T2 - Proceedings of the 46th Hawaii International Conference on System Science TI - Decision Modeling for Assignments of Collaborative Rescue Units during Emergency Response ER - TY - BOOK AU - Sureth, Caren ID - 14982 SN - 9783824469741 TI - Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit ER - TY - CONF AU - Kundisch, Dennis AU - Herrmann, Philipp AU - Whittaker, Michael AU - Neumann, Jürgen AU - Magenheim, J. AU - Reinhardt, W. AU - Beutner, Marc AU - Zoyke, A. ID - 2755 T2 - Proceedings of the Design Science Research in Information Systems and Technologies 2013 (DESRIST) TI - Designing a Web-Based Classroom Response System VL - 7939 ER - TY - JOUR AU - Becker, Jörg AU - Beverungen, Daniel AU - Knackstedt, Ralf AU - Matzner, Martin AU - Müller, Oliver AU - Pöppelbuß, Jens ID - 3496 IS - 1 JF - Scandinavian Journal of Information Systems TI - Designing Interaction Routines in Service Networks: A Modularity and Social Construction-Based Approach ER - TY - JOUR AB - This article examines and extends research on the relation between the capital asset pricing model market beta, accounting risk measures and macroeconomic risk factors. We employ a beta decomposition approach that nests competing models with different business risk proxies and allows to frame cross-model comparison. Because model tests require estimated independent variables resulting in measurement error, we empirically estimate three comparable model specifications with instrumental variable estimators and for the first time provide thorough instrument diagnostics in this setting. Correcting for the heretofore neglected weak instruments problem we find that growth risk (i.e., the risk of firm sales variations that are inconsistent with the market wide trends), is the business risk that explains cross-sectional variations in market beta best. AU - Schlueter, Tobias AU - Sievers, Sönke ID - 20863 IS - 3 JF - Review of Quantitative Finance and Accounting (VHB-JOURQUAL 3 Ranking B) KW - CAPM KW - Cost of capital KW - Accounting beta KW - Intrinsic business risk KW - Growth risk KW - Instrumental variables SN - 0924-865X TI - Determinants of market beta: the impacts of firm-specific accounting figures and market conditions ER - TY - CONF AB - n the past, the automotive industry developed logistical concepts that were later adapted and modified by other industries. This article is based on a real scenario from the rail vehicle industry in which the introduction of JIT, kitting and complete deliveries has a negative impact on delivery reliability. In order to counteract this, a process was developed which, taking into account the target conflict of delivery reliability and capital commitment, protects the orders in the supply chain against disruptions by means of safety stocks and thus increases delivery reliability. AU - Pater, Jan-Patrick AU - Laroque, Christoph AU - Dangelmaier, Wilhelm AU - Becker, Roland ID - 25804 TI - Determination of safety requirements {\ "a} nden regarding future delivery reliability in compliance with capital commitment restrictions by means of simulation-based optimization ER - TY - JOUR AU - Kremer, H.-Hugo AU - Fischer, M. AU - Tramm, T. ID - 6985 IS - 24 JF - bwp@ Berufs- und Wirtschaftspädagogik - online TI - Didaktik beruflicher Bildung ER - TY - CONF AB - Die vorliegende Untersuchung an der Universität St. Gallen soll Erkenntnisse über die Verläufe der Einstellungsveränderungen der Studierenden geben (vgl. Brahm & Jenert, 2012). Basierend auf der Theorie des geplanten Verhaltens (Ajzen & Fishbein, 1980) werden drei Forschungsfragen adressiert: (1) Gibt es typische Pfade der Einstellungsentwicklung? (2) Wie wird das normative Verhalten von Mitstudierenden und anderen Personen wahrgenommen? (3) Welche Erfahrungen beeinflussen die Entwicklung? Zur Beantwortung dieser Fragen wurde über das erste Studienjahr hinweg eine Interviewserie mit 13 Studierenden durchgeführt. Die Datenanalyse mithilfe grafischer Case Histories zeigt, dass die Einstellungen der Probanden über die Zeit differenzierter werden. Zudem gibt es Widersprüche zwischen den Einstellungen und dem wahrgenommenen normativen Verhalten. Dabei ist die Einstellungsentwicklung von konkreten Ereignissen geprägt und kann damit durch strukturelle Interventionen beeinflusst werden. AU - Jenert, Tobias AU - Brahm, Taiga ID - 4481 KW - student attitudes KW - theory of planned behaviour KW - Einstellungsentwicklung KW - student motivation TI - Die Entwicklung studien-und hochschulbezogener Einstellungen an einer Wirtschaftsuniversität: eine qualitative Längsschnittstudie ER - TY - GEN AU - Sievers, Sönke AU - Schlüter, Tobias AU - Hartmann-Wendels, Thomas ID - 5201 T2 - Börsen-Zeitung TI - Die erfolgreiche Bindung des Sparers an die Bank ER - TY - CHAP AU - Jenert, Tobias AU - Gebhardt , Anja ED - Seuffert, Sabine ED - Metzger, Christoph ID - 4510 SN - 1613-0677 T2 - Kompetenzentwicklung in unterschiedlichen Lernkulturen, Festschrift für Dieter Euler zum 60. Geburtstag TI - Die Erforschung von Lernkulturen an Hochschulen unter Nutzung komplementärer Zugänge: Erste Erfahrungen aus einem Forschungsprogramm ER - TY - CONF AU - Malsbender, Andrea AU - Voigt, Matthias AU - Beverungen, Daniel AU - Rosemann, Michael ID - 3447 T2 - Proceedings of the Pacific Asia Conference on Information Systems (PACIS) TI - Digital Social Signal Processing --- Theoretical Underpinning and Research Agenda ER - TY - GEN AU - Kundisch, Dennis ID - 2827 TI - Direkte Rückmeldung erwünscht VL - 4 ER - TY - JOUR AU - Gries, Thomas AU - Meierrieks, Daniel ID - 2845 IS - 3 JF - Economics Letters TI - Do banking crises cause terrorism? VL - 119 ER - TY - CONF AU - Mutter, Tobias ID - 2753 T2 - Proceedings of the 21st European Conference on Information Systems (ECIS) TI - Do Non-Monetary Incentive Systems Matter? Evidence From the Restructuring of a Non-Monetary Incentive System in an Online Community ER - TY - CONF AB - This study examines the effect of audit on private firms’ cost of debt. We use a sample of 1,949 small private firms operating in the period 2006-2010 with optional financial statement audit. High quality data allows us to construct a more precise interest rate measure than existing studies employ. After controlling for obvious sources of demand for voluntary audits (ownership complexity, subsidiary status, bank relations), we find a robust central result that voluntary audits increase rather than decrease the cost of debt financing, contrary to several existing studies. This finding indicates that voluntary audits are generally treated as “adopting a label” and penalised by creditors, regardless of the perceived auditor quality as a result of the lemon problem in the audit market. Even Big-4 audits increase the cost of debt, likely as a result due to the lemon problem in the audit market, although the increase is smaller than for non-Big-4 audits. The results are sensitive to the estimation method used (OLS, Heckman’s two-step, PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions of these estimation methods may lead to incorrect inferences. Additional analyses show that audited firms’ reported earnings are less informative about future operating performance than earnings of their unaudited counterparts. Our results also indicate that results are sensitive to cost of debt definition and this might have affected the results reported in the existing literature. AU - Kosi, Urska AU - Koren, Jerney AU - Valentincic, Aljosa ID - 37109 KW - private firms KW - voluntary audit KW - cost of debt KW - self-selection bias KW - lemon problem TI - Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? ER - TY - CONF AU - Herrmann, Philipp AU - Kundisch, Dennis AU - Rahman, Mohammad ID - 2756 T2 - Proceedings of the 46th Hawaii International Conference on System Sciences (HICCS) TI - Does it Pay Off to Bid Aggressively? An Empirical Study VL - 46 ER - TY - CONF AU - Florou, Annita AU - Kosi, Urska ID - 37110 TI - Does mandatory IFRS adoption facilitate debt financing? ER - TY - CONF AU - Kosi, Urska AU - Florou, Annita AU - Pope, Peter F. ID - 37115 TI - Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? ER - TY - GEN AU - Feng, Yuanhua ID - 4658 TI - Double-conditional smoothing of high-frequency volatility surface in a spatial multiplicative component GARCH with random effects ER - TY - JOUR AU - Kabst, Rüdiger AU - Wehner, M C ID - 6101 IS - 4 JF - PERSONALquartely TI - Editorial: Internationales Personalmanagement: Den kulturellen Kontext gestalten VL - 65 ER - TY - JOUR AU - Wex, Felix AU - Schryen, Guido ID - 6166 IS - 28 JF - Blick in die Wissenschaft TI - Effektiver Einsatz von Rettungskräften bei Naturkatastrophen - Modelle und Verfahren zur Entscheidungsunterstützung ER - TY - JOUR AB - Die Auseinandersetzung mit Bildungstechnologien erfolgt häufig ausgehend von einem technologischen Trend bzw. einer Klasse innovativer Werkzeuge (bspw. mobile Technologien). Es geht dann darum, die Potenziale dieser Tools für das Lernen zu ergründen, also letztlich eine Passung zwischen den technologischen Möglichkeiten und pädagogisch-didaktischen Erfordernissen zu konstruieren. In diesem Beitrag kehren wir diese Perspektive um: Ausgehend von einer bestimmten pädagogischen Problemstellung - der Bearbeitung heterogener Lernvoraussetzungen und Studienerfahrungen in der Lehrerbildung - entwickeln wir unterschiedliche didaktische Handlungsoptionen. Am Ende entsteht ein Werkzeug, das sich in Design und Funktionsumfang auf den Kern der pädagogischen Zielsetzung beschränkt. AU - Jenert, Tobias AU - Brahm, Taiga ID - 4428 IS - 4 JF - Journal für LehrerInnenbildung KW - Portfolio KW - Lehrerbildung KW - Wirtschaftspädagogik SN - 1681-7028 TI - Ein e-Portfolio-Konzept zur Integration heterogener Lernvoraussetzungen und Studienerfahrungen in der Lehrerbildung VL - 13 ER - TY - CHAP AU - Jenert, Tobias AU - Brahm , Taiga ED - Spiekermann, Annette ID - 4509 SN - 978-3-7639-5194-9 T2 - Lehrforschung wird Praxis: Hochschuldidaktische Forschungsergebnisse und ihre Integration in die Praxis TI - Eine strategische Perspektive auf die Qualitätsentwicklung in Studienumgebungen VL - 124 ER - TY - CHAP AU - Koch, Christian ED - Betz, Stefan ID - 50361 SN - 978-3-8300-7413-7 T2 - Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik TI - Einsatz der Risikoanalyse als Instrument des Investitionscontrollings ER - TY - JOUR AU - Kundisch, Dennis AU - Mutter, Tobias AU - Wegmann, N. ID - 2630 JF - KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung TI - Entscheidungsunterstützung für szenarium-basierte Risikobewertungen VL - 11 ER - TY - JOUR AU - Haas, Alexander AU - Eggert, Andreas AU - Terho, Harri AU - Ulaga, Wolfgang ID - 4852 IS - 4 JF - Marketing Review St. Gallen TI - Erfolgsfaktor Value-Based Selling—Verkaufen, wenn Kundenorientierung nicht zum Erfolg führt ER - TY - CONF AU - Kalb, Hendrik AU - Lazaridou, Paraskevi AU - Trier, Matthias ED - Horbach, Matthias ID - 13311 T2 - INFORMATIK 2013 – Informatik angepasst an Mensch, Organisation und Umwelt TI - Establishing interoperability of a blog archive through linked open data ER - TY - CONF AU - Dangelmaier, Wilhelm AU - Kaganova, Ekaterina ID - 25791 TI - Evaluation of affinely adjustable robust counterpart for the CLSP ER - TY - CONF AU - Eggert, A AU - Thiesbrummel, C AU - Deutscher, C ID - 7738 T2 - 2013 AMA Winter Marketing Educators' Proceedings TI - Exploring differential effects of product and service innovations on industrial firms’ financial performance ER - TY - CHAP AU - Higham, J. J. S. AU - Kremer, H.-Hugo AU - Yeomans, D. ED - Deitmer, L. ED - Hauschildt, U. ED - Rauner, F. ED - Zelloth, H. ID - 6456 T2 - The Architecture of Innovative Apprenticeship TI - Exploring Intermediate Vocational Education and Training for 16-19 Year-olds in Germany and England ER - TY - CHAP AU - Beutner, Marc AU - Kremer, H.-Hugo AU - Zoyke, A. ED - Seifried, J. ED - Wuttke, E. ID - 6452 T2 - Transitions in Vocational Education, Research in Vocational Education TI - Exploring Personalized Learning in the Context of the Transition System, vol. 2. Opladen ER - TY - JOUR AB - Standard equity valuation approaches (i.e., DDM, RIM, and DCF model) are derived under the assumption of ideal conditions, such as infinite payoffs and clean surplus accounting. Because these conditions are hardly ever met, we extend the standard approaches, based on the fundamental principle of financial statement articulation. The extended models are then tested empirically by employing two sets of forecasts: (1) analyst forecasts provided by Value Line and (2) forecasts generated by cross-sectional regression models. The main result is that our extended models yield considerably smaller valuation errors. Moreover, by construction, identical value estimates are obtained across the extended models. By reestablishing empirical equivalence under non-ideal conditions, our approach provides a benchmark that enables us to quantify the errors resulting from individual deviations from ideal conditions, and thus, to analyze the robustness of the standard approaches. Finally, by providing a level playing field for the different valuation approaches, our findings have implications for other empirical settings, for example, estimating the implied cost of capital. AU - Heinrichs, Nicolas AU - Hess, Dieter AU - Homburg, Carsten AU - Lorenz, Michael AU - Sievers, Sönke ID - 5113 IS - 1 JF - Contemporary Accounting Research (VHB-JOURQUAL 3 Ranking A) KW - Dividend Discount Model KW - Residual Income KW - Discounted Cash Flow KW - Dirty Surplus KW - Terminal Value KW - Valuation Error TI - Extended dividend, cash flow, and residual income valuation models: Accounting for deviations from ideal conditions VL - 30 ER - TY - JOUR AB - Employing a Hausman–Taylor instrument variable (HT–IV) estimator to data from 558 microfinance institutions (MFIs) in 80 developing countries for the period from 2002 to 2007, this paper provides empirical evidence for a positive impact of a country's external governance quality and outcome on local microbanks' economic success in terms of profitability and sustainability. Evidence as well suggests a negative relationship between external governance and the microbanks' social success measured by the depth of outreach. In this context, our analysis reveals that a country's political stability, governance effectiveness, regulatory quality and rule of law are significant key elements of external governance affecting the MFIs' functional performance. Moreover, results from sensitivity analyses indicate that the relationship between external governance quality and microfinance functional performance significantly depends on the microbanks' business concepts, their lending methodologies and sources of funding. AU - Uhde, André AU - Müller, Oliver ID - 4398 IS - 2/3 JF - International Journal of Monetary Economics and Finance KW - microfinance KW - external governance KW - economic success KW - social success KW - developing countries KW - profitability KW - sustainability KW - microbanks KW - outreach KW - political stability KW - governance effectiveness KW - regulatory quality KW - rule of law KW - governance quality KW - lending methodologies KW - funding sources TI - External governance outcome and microfinance success VL - 6 ER - TY - CHAP AU - Kremer, H.-Hugo AU - Zoyke, A. ED - Niedermair, G. ID - 6450 T2 - Facetten berufs- und wirtschaftspädagogischer Forschung. Grundlagen - Herausfoderungen - Perspektiven TI - Forschung in Innovationsarenen: Individuelle Förderung als Herausforderung in der Bildungsarbeit in der Ausbildungsvorbereitung an Berufskollegs ER - TY - JOUR AU - Haus, I AU - Steinmetz, Holger AU - Isidor, R AU - Kabst, Rüdiger ID - 5484 IS - 2 JF - International Journal of Gender and Entrepreneurship (IJGE) TI - Gender Effects on Entrepreneurial Intention: A Meta-Analytical Structural Equation Model. VL - 5 ER - TY - JOUR AU - Gries, Thomas ID - 2844 JF - Oxford University Press TI - Global Asymmetries and their Implications for Climate and Industrial Policies, in: Pathways to Industrialization in the Twenty-First Century - New Challenges and Emerging Paradigms VL - ch. 11 ER - TY - GEN AU - Kundisch, Dennis ID - 2826 TI - Good Practice Methoden: Klicker Fragen ER - TY - JOUR AU - Garnefeld, Ina AU - Eggert, Andreas AU - Helm, Sabrina V AU - Tax, Stephen S ID - 4851 IS - 4 JF - Journal of Marketing TI - Growing existing customers' revenue streams through customer referral programs ER - TY - JOUR AU - Becker, Jörg AU - Beverungen, Daniel AU - Breuker, Dominic AU - Dietrich, Hanns-Alexander AU - Peter Rauer, Hans ID - 3494 IS - 3 JF - International Journal of Services and Operations Management TI - Guidelines for Reporting Productivity Studies: A Review of the Reproducibility of DEA in the Service Sector ER - TY - JOUR AU - Schmitz, Hendrik AU - Stroka, Magdalena A ID - 2962 JF - Labour Economics TI - Health and the double burden of full-time work and informal care provision—Evidence from administrative data VL - 24 ER - TY - JOUR AB - Kompetenzorientierung ist ein wichtiges aktuelles Ziel bei der Studienprogrammentwicklung. Allerdings ist die Umsetzung in der Praxis mit zwei wesentlichen Herausforderungen verbunden: So ist zum einen der Wechsel von disziplinären Inhalten hin zu Kompetenzen wenig intuitiv; zum anderen wird die Formulierung so genannter Learning Outcomes als administrative Übung betrachtet. An der Universität St. Gallen wurde ein systematischer Prozess für die Qualitätsentwicklung der Studienprogramme eingeführt. Im Beitrag wird dieser Prozess im Hinblick auf die Kompetenzorientierung reflektiert. Es erscheint wesentlich, den Programmen möglichst viel Freiraum auf ihrem Weg zur Kompetenzorientierung zu überlassen und sie auf diese Weise zu unterstützen. AU - Brahm, Taiga AU - Jenert, Tobias ID - 4427 IS - 1 JF - Zeitschrift für Hochschulentwicklung KW - Kompetenzorientierung KW - Studienprogrammentwicklung KW - Hochschulentwicklung KW - Hochschule KW - Learning Outcomes TI - Herausforderungen der Kompetenzorientierung in der Studienprogrammentwicklung VL - 8 ER -