@inproceedings{50437, abstract = {{The humanitarian crisis resulting from the Russian invasion of Ukraine has led to millions of displaced individuals across Europe. Addressing the evolving needs of these refugees is crucial for hosting countries and humanitarian organizations. This study leverages social media analytics to supplement traditional surveys, providing real-time insights into refugee needs by analyzing over two million messages from Telegram, a vital platform for Ukrainian refugees in Germany. We employ Natural Language Processing techniques, including language identification, sentiment analysis, and topic modeling, to identify well-defined topic clusters such as housing, financial and legal assistance, language courses, job market access, and medical needs. Our findings also reveal changes in topic occurrence and nature over time. To support practitioners, we introduce an interactive web-based dashboard for continuous analysis of refugee needs.}}, author = {{Reimann, Raphael and Caron, Matthew}}, booktitle = {{Wirtschaftsinformatik}}, location = {{Paderborn, Germany}}, title = {{{Analyzing the Needs of Ukrainian Refugees on Telegram in Real-Time: A Machine Learning Approach}}}, year = {{2023}}, } @misc{48335, author = {{Knorr, Lukas and Jungeilges, André and Pfeifer, Florian and Burmeister, Sascha Christian and Meschede, Henning}}, publisher = {{4. Aachener Ofenbau- und Thermoprozess-Kolloquium}}, title = {{{Regenerative Energien für einen effizienten Betrieb von Presshärtelinien}}}, year = {{2023}}, } @inproceedings{37058, abstract = {{Digital technologies have made the line of visibility more transparent, enabling customers to get deeper insights into an organization’s core operations than ever before. This creates new challenges for organizations trying to consistently deliver high-quality customer experiences. In this paper we conduct an empirical analysis of customers’ preferences and their willingness-to-pay for different degrees of process transparency, using the example of digitally-enabled business-to-customer delivery services. Applying conjoint analysis, we quantify customers’ preferences and willingness-to-pay for different service attributes and levels. Our contributions are two-fold: For research, we provide empirical measurements of customers’ preferences and their willingness-to-pay for process transparency, suggesting that more is not always better. Additionally, we provide a blueprint of how conjoint analysis can be applied to study design decisions regarding changing an organization’s digital line of visibility. For practice, our findings enable service managers to make decisions about process transparency and establishing different levels of service quality. }}, author = {{Brennig, Katharina and Müller, Oliver}}, booktitle = {{Hawaii International Conference on System Sciences}}, keywords = {{Digital Services, Line of Visibility, Process Transparency, Customer Preferences, Conjoint Analysis}}, location = {{Lāhainā}}, title = {{{More Isn’t Always Better – Measuring Customers’ Preferences for Digital Process Transparency}}}, year = {{2023}}, } @inproceedings{50459, abstract = {{Organizations employ process mining to discover, check, or enhance process models based on data from information systems to improve business processes. Even though process mining is increasingly relevant in academia and organizations, achieving process mining excellence and generating business value through its application is elusive. Maturity models can help to manage interdisciplinary teams in their efforts to plan, implement, and manage process mining in organizations. However, while numerous maturity models on business process management (BPM) are available, recent calls for process mining maturity models indicate a gap in the current knowledge base. We systematically design and develop a comprehensive process mining maturity model that consists of five factors comprising 23 elements, which organizations need to develop to apply process mining sustainably and successfully. We contribute to the knowledge base by the exaptation of existing BPM maturity models, and validate our model through its application to a real-world scenario.}}, author = {{Brock, Jonathan and Löhr, Bernd and Brennig, Katharina and Seger, Thilo and Bartelheimer, Christian and von Enzberg, Sebastian and Kühn, Arno and Dumitrescu, Roman}}, booktitle = {{European Conference on Information Systems}}, title = {{{A Process Mining Maturity Model: Enabling Organizations to Assess and Improve their Process Mining Activities}}}, year = {{2023}}, } @inbook{50450, author = {{Brennig, Katharina and Benkert, Kay and Löhr, Bernd and Müller, Oliver}}, booktitle = {{Business Process Management Workshops}}, isbn = {{9783031509735}}, issn = {{1865-1348}}, title = {{{Text-Aware Predictive Process Monitoring of Knowledge-Intensive Processes: Does Control Flow Matter?}}}, doi = {{10.1007/978-3-031-50974-2_33}}, year = {{2023}}, } @article{50461, author = {{Yahyaoui, Y. and Jakob, E.A. and Steinmetz, Holger and Wehner, M.C. and Isidor, R. and Kabst, Rüdiger}}, journal = {{Nonprofit Management & Leadership}}, number = {{4}}, pages = {{755--781}}, title = {{{The Equivocal Image of Young Social Enterprises - How Self- vs. Other-Oriented Values Influence External Perceptions}}}, volume = {{33}}, year = {{2023}}, } @inproceedings{48280, author = {{Schütze, Christian and Lammert, Olesja and Richter, Birte and Thommes, Kirsten and Wrede, Britta}}, booktitle = {{Artificial Intelligence in HCI}}, title = {{{Emotional Debiasing Explanations for Decisions in HCI}}}, doi = {{10.1007/978-3-031-35891-3_20}}, year = {{2023}}, } @inproceedings{50978, author = {{Küpper, K. and Garnefeld, I. and Steinhoff, Lena}}, publisher = {{Proceedings of the 52nd European Marketing Academy Conference (EMAC)}}, title = {{{Evaluation of product testing programs as an effective marketing tool - Negative and positive effects of rejections in product testing programs}}}, year = {{2023}}, } @inproceedings{50975, author = {{Alberternst, B. and Giesler, M. and Steinhoff, Lena}}, publisher = {{2023 AMA Winter Marketing Educators’ Conference Proceedings}}, title = {{{The Consumerization of Care: How Capitalism Is Co-Opting Solidarity}}}, year = {{2023}}, } @article{29050, abstract = {{This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs.}}, author = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}}, journal = {{Accounting and Business Research}}, number = {{1}}, pages = {{1--37}}, title = {{{When Do Firms Highlight Their Effective Tax Rate?}}}, doi = {{10.1080/00014788.2021.1958669}}, volume = {{53}}, year = {{2023}}, } @article{46042, author = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}}, issn = {{0044-2372}}, journal = {{Journal of Business Economics}}, number = {{1-2}}, pages = {{59--109}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}}, doi = {{10.1007/s11573-022-01134-4}}, volume = {{93}}, year = {{2023}}, } @article{22924, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, issn = {{1468-4497}}, journal = {{European Accounting Review}}, number = {{2}}, pages = {{239--273}}, title = {{{The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}}}, doi = {{10.1080/09638180.2021.1951316}}, volume = {{32}}, year = {{2023}}, } @inproceedings{50979, author = {{Ozuna, Edna and Steinhoff, Lena}}, publisher = {{Proceedings of the 52nd European Marketing Academy Conference (EMAC)}}, title = {{{Customer Misbehavior in the Peer-to-Peer Sharing Economy: The Mixed Role of Face-to-Face Interactions}}}, year = {{2023}}, } @inproceedings{50977, author = {{Ozuna, Edna and Steinhoff, Lena}}, publisher = {{2023 AMA Winter Marketing Educators’ Conference Proceedings}}, title = {{{Face-to-Face Interactions in Peer-to-Peer Sharing Economy Services: An Effective Barrier to Customer Misbehavior?}}}, year = {{2023}}, } @techreport{48414, author = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{Umfrage: Tax Compliance und Verrechnungspreise}}}, doi = {{10.52569/hmje9021}}, year = {{2023}}, } @article{49548, author = {{Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}}, journal = {{Schmalenbach IMPULSE}}, number = {{online first}}, title = {{{GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}}}, doi = {{10.54585/BCGK4022}}, volume = {{3}}, year = {{2023}}, } @techreport{49295, author = {{Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie}}}, doi = {{doi.org/10.52569/JCNY6589}}, year = {{2023}}, } @techreport{49293, author = {{Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}}}, doi = {{10.52569/URLT9672}}, year = {{2023}}, } @misc{48455, author = {{Schneider, Jennifer Nicole}}, publisher = {{Flensburg, Deutschland}}, title = {{{Open Educational Resources zur Förderung nachhaltiger Bildung und Forschung. In: Jahrestagung 2023 der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaften}}}, year = {{2023}}, } @misc{48446, author = {{Schneider, Jennifer Nicole}}, title = {{{SAFE -Streaming approaches for Europe - Enhancing the digital competences by streaming approaches for schools to tackle the challenges of COVID-19. The Teacher-Training-Platform on the SAFE Project Website}}}, year = {{2023}}, } @misc{48447, author = {{Schneider, Jennifer Nicole}}, title = {{{SAFE -Streaming approaches for Europe - Enhancing the digital competences by streaming approaches for schools to tackle the challenges of COVID-19. Administrative and financial information}}}, year = {{2023}}, } @misc{48453, author = {{Schneider, Jennifer Nicole}}, title = {{{Green-4-Future – Project Insights to its best! In: Training and Cooperation Activity (TCA) “Green Erasmus: pathways to sustainable projects and institutions”}}}, year = {{2023}}, } @misc{48450, author = {{Schneider, Jennifer Nicole}}, title = {{{Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA1. Business CANVAS Model – in Green Entrepreneurships}}}, year = {{2023}}, } @misc{48454, author = {{Schneider, Jennifer Nicole}}, title = {{{Game Studies – Role Play in Therapy and Education. Pen and Paper Congress.Vortrag: Potenziale von Open Educational Resources bei Pen& Paper Rollenspielen in der Bildungspraxis nutzen! – Warum und wie soll das gehen?!}}}, year = {{2023}}, } @misc{48452, author = {{Schneider, Jennifer Nicole}}, title = {{{Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA2. Creative Thinking – in Green Entrepreneurships}}}, year = {{2023}}, } @misc{48457, author = {{Schneider, Jennifer Nicole}}, title = {{{STEMinAction- Final Project Meeting – Unlocking Long-Term Sustainability: Harnessing Open Educational Resources (OER) Beyond Project Lifetimes}}}, year = {{2023}}, } @misc{48451, author = {{Schneider, Jennifer Nicole}}, title = {{{Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA1. Use, sharing and creating Open Educational Resources – Why is it so important? }}}, year = {{2023}}, } @misc{48445, author = {{Schneider, Jennifer Nicole}}, title = {{{SAFE -Streaming approaches for Europe - Enhancing the digital competences by streaming approaches for schools to tackle the challenges of COVID-19. The SAFE Learning Videos}}}, year = {{2023}}, } @misc{47900, author = {{Schneider, Jennifer Nicole}}, booktitle = {{Kölner Zeitschrift für Wirtschaft und Pädagogik}}, title = {{{Gestaltung von Open Educational Resources zur Förderung von Nachhaltigkeit in Bildung und Wirtschaft}}}, year = {{2023}}, } @misc{48449, author = {{Schneider, Jennifer Nicole}}, title = {{{Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA1. Creative Thinking – in Green Entrepreneurships}}}, year = {{2023}}, } @misc{48444, author = {{Schneider, Jennifer Nicole}}, title = {{{SAFE -Streaming approaches for Europe - Enhancing the digital competences by streaming approaches for schools to tackle the challenges of COVID-19}}}, year = {{2023}}, } @article{46043, author = {{Unterstell, Rembert}}, journal = {{forschung - Das Magazin der Deutschen Forschungsgemeinschaft}}, number = {{1}}, pages = {{6--9}}, publisher = {{DFG}}, title = {{{Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}}}, year = {{2023}}, } @article{51770, abstract = {{AbstractWorkarounds are goal‐driven deviations from the standard operating procedures performed to overcome obstacles constraining day‐to‐day work. Despite starting as temporary fixes, they can become established across an organisation and trigger the innovation of processes and IT artefacts that can resolve misfits permanently. Although prior research has elicited antecedents and types of workarounds, it is not known how workarounds diffuse in an organisation and, thereby, innovating co‐workers' activities, IT artefacts, and organisational structures. The results of our multiple two‐year case study provide unique empirical insights into the diffusion of workarounds and how they can act as generative mechanisms for bottom‐up process innovation.}}, author = {{Bartelheimer, Christian and Wolf, Verena and Beverungen, Daniel}}, issn = {{1350-1917}}, journal = {{Information Systems Journal}}, keywords = {{Computer Networks and Communications, Information Systems, Software}}, number = {{5}}, pages = {{1085--1150}}, publisher = {{Wiley}}, title = {{{Workarounds as generative mechanisms for bottom‐up process innovation—Insights from a multiple case study}}}, doi = {{10.1111/isj.12435}}, volume = {{33}}, year = {{2023}}, } @article{46492, author = {{Seutter, Janina and Kutzner, K. and Stadtländer, M. and Kundisch, Dennis and Knackstedt, R.}}, journal = {{Electronic Markets}}, number = {{1}}, pages = {{47}}, title = {{{“Sorry, Too Much Information”. Designing Online Review Systems that Support Information Search and Processing}}}, volume = {{33}}, year = {{2023}}, } @article{46040, author = {{Seutter, Janina and Müller, Michelle and Kundisch, Dennis}}, journal = {{Wirtschaftsinformatik & Management}}, number = {{4}}, pages = {{282--289}}, title = {{{Verdrängen Smart-Product-Service-Systeme die Interaktion in Online-Communities? – Empirische Evidenz aus einer Rezept-Community}}}, volume = {{15}}, year = {{2023}}, } @inproceedings{51162, abstract = {{The selection of useful, informative, and meaningful features is a key prerequisite for the successful application of machine learning in practice, especially in knowledge-intense domains like decision support. Here, the task of feature selection, or ranking features by importance, can, in principle, be solved automatically in a data-driven way but also supported by expert knowledge. Besides, one may of course, conceive a combined approach, in which a learning algorithm closely interacts with a human expert. In any case, finding an optimal approach requires a basic understanding of human capabilities in judging the importance of features compared to those of a learning algorithm. Hereto, we conducted a case study in the medical domain, comparing feature rankings based on human judgment to rankings automatically derived from data. The quality of a ranking is determined by the performance of a decision list processing features in the order specified by the ranking, more specifically by so-called probabilistic scoring systems.}}, author = {{Hanselle, Jonas and Kornowicz, Jaroslaw and Heid, Stefan and Thommes, Kirsten and Hüllermeier, Eyke}}, booktitle = {{Lernen, Wissen, Daten, Analysen (LWDA) Conference Proceedings}}, location = {{Marburg, Germany}}, title = {{{Comparing Humans and Algorithms in Feature Ranking: A Case-Study in the Medical Domain}}}, year = {{2023}}, } @misc{47901, author = {{Beutner, Marc and Schneider, Jennifer Nicole}}, booktitle = {{International Conference on Industry Sciences and Computer Science Innovation}}, title = {{{The use of IT and OER to support remote sustainable work in Europeans Green Economy}}}, year = {{2023}}, } @phdthesis{48010, author = {{Schneider, Jennifer Nicole}}, title = {{{Open Educational Resources in der beruflichen Bildungslandschaft}}}, year = {{2023}}, } @misc{51019, author = {{Unterstell, Rembert}}, pages = {{6--9}}, publisher = {{DFG}}, title = {{{Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}}}, year = {{2023}}, } @misc{51024, author = {{Unterstell, Rembert}}, pages = {{8--11}}, publisher = {{DFG}}, title = {{{Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane}}}, year = {{2023}}, } @article{50520, abstract = {{Das TPACK-Modell wird häufig zur Konzeptualisierung digitaler Kompetenzen in der Lehrer:innenbildung herangezogen. Es stellt die Bezüge des Lehrer:innenwissens zwischen den Dimensionen des inhaltlichen, pädagogischen und technologischen Wissens her. Wir analysieren in diesem Beitrag die Passung von TPACK zur Modellierung digitaler Kompetenzen für den Kontext der beruflichen Bildung, insb. mit Blick auf die Inhaltsdimension. Wir argumentieren, dass TPACK und solche Modelle, die sich daran anlehnen, den doppelten inhaltlichen Gegenstandsbezug der beruflichen Bildung nicht hinreichend abbilden. Darauf aufbauend diskutieren wir mögliche Weiterentwicklungen des Modells für die berufliche Bildung sowie dessen Bedeutung für die berufliche Lehrer:innenbildung.}}, author = {{Sänger, Niklas and Jenert, Tobias}}, journal = {{Zeitschrift für Berufs- und Wirtschaftspädagogik}}, number = {{3}}, pages = {{434--454}}, publisher = {{Franz Steiner}}, title = {{{TPACK, DPACK, XY-Pack? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung}}}, doi = {{https://doi.org/10.25162/zbw-2023-0017}}, volume = {{119}}, year = {{2023}}, } @inbook{52086, author = {{Scharlau, Ingrid and Jenert, Tobias}}, booktitle = {{ Hochschuldidaktik als Wissenschaft: Disziplinäre, interdisziplinäre und transdisziplinäre Perspektiven}}, editor = {{Wildt, Johannes and Rhein, Rüdiger}}, isbn = {{978-3-8394-6180-8}}, pages = {{251--268}}, publisher = {{Transcript}}, title = {{{Evidenzbasierte Hochschuldidaktik}}}, year = {{2023}}, } @inproceedings{48536, author = {{Sänger, Niklas}}, location = {{Flensburg}}, title = {{{TPACK, DPACK, XY-PACK? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung}}}, year = {{2023}}, } @inproceedings{46037, author = {{Sänger, Niklas}}, location = {{Paderborn}}, title = {{{Der Einsatz von didaktischen Fallstudien zur Erkundung digital transformierter Arbeits- und Geschäftsprozesse im Studienfach Wirtschaftswissenschaft für das Lehramt an Berufskollegs}}}, year = {{2023}}, } @inproceedings{46036, author = {{Sänger, Niklas}}, location = {{Tübingen}}, title = {{{Didaktische Fallstudien zur exemplarischen Erkundung der digitalen Transformation der Arbeits- und Geschäftsprozesse im Studienfach Wirtschaftswissenschaft für das Lehramt an Berufskollegs}}}, year = {{2023}}, } @inproceedings{48535, author = {{Sänger, Niklas}}, location = {{Thessaloniki, Griechenland}}, title = {{{Technological Pedagogical Content Framework for the Vocational Teacher Education in Germany}}}, year = {{2023}}, } @inproceedings{52718, author = {{Büker, Ronja and Jenert, Tobias and Fahrbach, Manuel}}, booktitle = {{Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft}}, location = {{Flensburg}}, title = {{{Vorstellung eines Trainings zur Förderung des selbstregulierten unternehmerischen Lernens in der Entrepreneurship-Education.}}}, year = {{2023}}, } @inproceedings{52717, author = {{Sänger, Niklas and Jenert, Tobias and Kremer, H.-Hugo}}, booktitle = {{Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft}}, location = {{Flensburg}}, title = {{{TPACK, DPACK, XY-PACK? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung}}}, year = {{2023}}, } @inproceedings{52719, author = {{Jenert, Tobias and Mordhorst, Lisa Friederike Anna}}, booktitle = {{Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft}}, location = {{Flensburg}}, title = {{{Integrationsgestaltung ausbildungsintegrierender Studienprogramme. Eine theorie- und fallstudienbasierte Analyse}}}, year = {{2023}}, } @inproceedings{52721, author = {{Mordhorst, Lisa Friederike Anna and Jenert, Tobias}}, booktitle = {{Jahrestagung der Gesellschaft für Hochschulforschung}}, location = {{Osnabrück}}, title = {{{Integrationsgestaltung ausbildungsintegrierender Studienprogramme. Eine theorie- und fallstudienbasierte Analyse}}}, year = {{2023}}, }