@inproceedings{47427, author = {{Schryen, Guido and Marrone, Mauricio and Yang, Jiaqi}}, booktitle = {{Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024)}}, title = {{{Adopting Generative AI for Literature Reviews: An Epistemological Perspective}}}, year = {{2024}}, } @inproceedings{47429, author = {{Betke, Hans and Sperling, Martina and Schryen, Guido and Sackmann, Stefan}}, booktitle = {{Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024)}}, title = {{{A Design Theory for Spontaneous Volunteer Coordination Systems in Disaster Response}}}, year = {{2024}}, } @book{48640, abstract = {{Das Herausgeberwerk präsentiert aktuelle Forschungsergebnisse und praktische Erkenntnisse aus dem Bereich von digitalen Plattformen und Ökosystemen im Business-to-Business-Kontext. Dabei liegt der Schwerpunkt auf empirischen und konzeptionellen Beiträgen. Neben Grundlagen, Enablern und Fallstudien werden ebenso mögliche Vorgehensweisen zur Entwicklung von Plattformen behandelt. Praktikerinnen und Praktiker aus den Bereichen Management, Strategische Planung und Business Development erhalten Impulse, um Digitale Plattformen und Ökosysteme erfolgreich voranzutreiben und so Potenziale innerhalb ihres Unternehmens zu realisieren. Forschende, Lehrende und Studierende aus den Bereichen Digitale Plattformen und Ökosysteme aus dem Business-to-Business-Kontext dienen die Beiträge als Anregung für intensive Diskussionen.}}, editor = {{Schallmo, Daniel R. A. and Kundisch, Dennis and Lang, Klaus and Hasler, Daniel}}, publisher = {{Springer Gabler}}, title = {{{Digitale Plattformen und Ökosysteme im B2B-Bereich - Fallstudien, Ansätze, Technologien und Tools}}}, year = {{2024}}, } @article{50301, author = {{Schryen, Guido}}, journal = {{Journal of Parallel and Distributed Computing}}, title = {{{Speedup and efficiency of computational parallelization: A unifying approach and asymptotic analysis}}}, year = {{2024}}, } @article{50719, abstract = {{We propose an indicator for detecting anomalous stock market valuation in real time such that market participants receive timely signals so as to be able to take stabilizing action. Unlike existing approaches, our anomaly indicator introduces three methodological novelties. First, we use an endogenous, purely data-driven, nonparametric trend identification method to separate long-term market movements from more short-term ones. Second, we apply SETAR models that allow for asymmetric expansions and contractions around the long-term trend and find systematic stock price cycles. Third, we implement these findings in our indicator and conduct real-time market forecasts, which have so far been neglected in the literature. Applications of our indicator using monthly S&P 500 stock data from 1970 to the end of 2022 show that short-term anomalous market movements can be identified in real time up to one year ahead. We predict all major anomalies, including the 1987 Bubble and the initial phase of the Financial Crisis that began in 2007. In total, our anomaly indicator identifies more than 80% of all – even minor – anomalous episodes. Thus, smoothing market exaggerations through early signaling seems possible.}}, author = {{Fritz, Marlon and Gries, Thomas and Wiechers, Lukas}}, issn = {{1469-7688}}, journal = {{Quantitative Finance}}, keywords = {{General Economics, Econometrics and Finance, Finance}}, pages = {{1--14}}, publisher = {{Informa UK Limited}}, title = {{{An early indicator for anomalous stock market performance}}}, doi = {{10.1080/14697688.2023.2281529}}, year = {{2024}}, } @article{50747, author = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}}, journal = {{Deutsches Steuerrecht}}, title = {{{Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen}}}, volume = {{62}}, year = {{2024}}, } @article{49868, author = {{Schön, Lena and Graßl, Benjamin and Giese, Henning}}, journal = {{Steuer und Wirtschaft}}, pages = {{71--92}}, title = {{{Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}}}, year = {{2024}}, } @article{52092, author = {{Stumpe, Miriam}}, issn = {{2352-1465}}, journal = {{Transportation Research Procedia}}, pages = {{402--409}}, publisher = {{Elsevier BV}}, title = {{{A new mathematical formulation for the simultaneous optimization of charging infrastructure and vehicle schedules for electric bus systems}}}, doi = {{10.1016/j.trpro.2024.02.051}}, volume = {{78}}, year = {{2024}}, } @article{52202, author = {{Lammert, Olesja and Richter, Birte and Schütze, Christian and Thommes, Kirsten and Wrede, Britta}}, journal = {{Frontiers in Behavioral Economics}}, title = {{{Humans in XAI: Increased Reliance in Decision-Making Under Uncertainty by Using Explanation Strategies}}}, doi = {{10.3389/frbhe.2024.1377075}}, year = {{2024}}, } @article{52206, author = {{Seutter, Janina and Müller, Michelle and Müller, Stefanie Jutta Marianne and Kundisch, Dennis}}, journal = {{Internet Research}}, title = {{{Moment or movement – the heterogeneous impact of the Black Lives Matter movement on personal and societal charitable crowdfunding campaigns}}}, year = {{2024}}, } @article{52702, abstract = {{The editorial introduces the special issue Knowledge by Design in Education: Key challenges and experiences from research practice, posing key questions, offering an insight into ongoing discussions, and presenting an overview of the included articles.}}, author = {{Brase, Alexa Kristin and Jenert, Tobias}}, issn = {{2511-0667}}, journal = {{EDeR. Educational Design Research}}, number = {{1}}, publisher = {{Staats- und Universitatsbibliothek Hamburg Carl von Ossietzky}}, title = {{{Knowledge by Design in Education}}}, doi = {{10.15460/eder.8.1.2213}}, volume = {{8}}, 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{35893, author = {{zur Heiden, Philipp and Priefer, Jennifer and Beverungen, Daniel}}, booktitle = {{Proceedings of the 56th Conference on System Sciences}}, title = {{{Location-Based Service and Location-Contextualizing Service: Conceptualizing the Co-creation of Value with Location Information}}}, year = {{2023}}, } @inproceedings{33488, author = {{Ksouri-Gerwien, C. and Vorbohle, Christian}}, booktitle = {{Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)}}, location = {{Maui, Hawaii, USA}}, title = {{{Supporting Business Model Decision-making in B2B Ecosystems: A Framework for Using System Dynamics}}}, year = {{2023}}, } @article{41192, abstract = {{AbstractWe examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning.}}, author = {{Ortmann, Regina and Pummerer, Erich}}, issn = {{0044-2372}}, journal = {{Journal of Business Economics}}, keywords = {{Economics and Econometrics, Business and International Management}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Distortional effects of separate accounting and formula apportionment on factor allocation}}}, doi = {{10.1007/s11573-022-01133-5}}, year = {{2023}}, } @article{37562, abstract = {{Der Verein für Socialpolitik hat zur Bearbeitung seines Schwerpunktthemas „Nachwuchs“ für die Dauer der Kalenderjahre 2021-2022 eine Arbeitsgruppe eingerichtet – im Folgenden: AG Nachwuchs –, deren Aufgabe das Vorlegen eines umfassenden Berichts zur Situation der VWL-Promovierenden und -PostDocs im DACH-Raum ist. Gestützt auf Datenerhebungen und strukturierte Interviews formuliert die AG Nachwuchs in diesem Bericht zwei Empfehlungen, jeweils eine für den Doc- und den PostDoc-Bereich. Sie empfiehlt im PostDoc-Bereich, dass die Fakultäten bzw. verwandte VWL-Einrichtungen den Übergang zu Tenure-Track beschleunigen und ihn durch eine systematische Planung der Zahlenverhältnisse zwischen den Karrierestufen bei ihrem wissenschaftlichen Personal begleiten. Dadurch sollen bessere Karriereperspektiven erreicht werden. Sowohl die befragten Nachwuchskräfte als auch die befragten Professor:innen und Programmleitungen betonen die Thematik der Stellenperspektiven stark. Im Doc-Bereich dokumentieren die Erhebungsdaten eine überraschend geringe Zufriedenheit der VWL-Promovierenden mit der Betreuungssituation durch die Professorenschaft. Die AG Nachwuchs empfiehlt daher eine höhere Betreuungsdichte und eine stärkere Vernetzung von Promovierenden. Weitere Hilfestellungen für Promovierende können in Mehrfach- oder Teambetreuungen sowie in der Bereitstellung von Informationen über die Vielfalt möglicher Karrierewege bestehen.}}, author = {{Bayer, Christian and Englmaier, Florian and Riphahn, Regina and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}}, journal = {{Perspektiven der Wirtschaftspolitik}}, title = {{{Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik}}}, doi = {{10.1515/pwp-2023-0002}}, year = {{2023}}, } @article{42638, abstract = {{ We propose a new method to estimate and isolate the localization of knowledge spillovers due to the physical presence of a person, using after-application but pre-grant deaths of differently located coinventors of the same patent. The approach estimates the differences in local citations between the deceased and still-living inventors at increasingly distant radii. Patents receive 26 percent fewer citations from within a radius of 20 miles around the deceased, relative to still-living coinventors. Differences attenuate with time and distance, are stronger when still-living coinventors live farther from the deceased, and hold for a subsample of possibly premature deaths. (JEL O31, O33, O34, R32) }}, author = {{Balsmeier, Benjamin and Fleming, Lee and Lück, Sonja}}, issn = {{2640-205X}}, journal = {{American Economic Review: Insights}}, keywords = {{Management, Monitoring, Policy and Law, Geography, Planning and Development}}, number = {{1}}, pages = {{21--33}}, publisher = {{American Economic Association}}, title = {{{Isolating Personal Knowledge Spillovers: Coinventor Deaths and Spatial Citation Differentials}}}, doi = {{10.1257/aeri.20210275}}, volume = {{5}}, year = {{2023}}, } @misc{43058, author = {{Tiessen, Michelle}}, title = {{{Zur Effektivität des europäischen Kronzeugenprogramms - Der Fall des LKW-Kartells}}}, year = {{2023}}, } @article{42635, author = {{Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}}, journal = {{Intertax}}, number = {{4}}, pages = {{272--289}}, title = {{{Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}}}, volume = {{51}}, year = {{2023}}, } @article{44092, abstract = {{We study how competition between physicians affects the provision of medical care. In our theoretical model, physicians are faced with a heterogeneous patient population, in which patients systematically vary with regard to both their responsiveness to the provided quality of care and their state of health. We test the behavioral predictions derived from this model in a controlled laboratory experiment. In line with the model, we observe that competition significantly improves patient benefits as long as patients are able to respond to the quality provided. For those patients, who are not able to choose a physician, competition even decreases the patient benefit compared to a situation without competition. This decrease is in contrast to our theoretical prediction implying no change in benefits for passive patients. Deviations from patient-optimal treatment are highest for passive patients in need of a low quantity of medical services. With repetition, both, the positive effects of competition for active patients as well as the negative effects of competition for passive patients become more pronounced. Our results imply that competition can not only improve but also worsen patient outcome and that patients’ responsiveness to quality is decisive.}}, author = {{Brosig-Koch, Jeannette and Hehenkamp, Burkhard and Kokot, Johanna}}, journal = {{Health Economics}}, keywords = {{physician competition, patient characteristics, heterogeneity in quality responses, fee-for-service, laboratory experiment}}, title = {{{Who benefits from quality competition in health care? A theory and a laboratory experiment on the relevance of patient characteristics}}}, doi = {{10.1002/hec.4689}}, year = {{2023}}, }