@article{23400,
  abstract     = {{Die Diskussion über die adäquate Besteuerung von „Reichen“ bzw. „Superreichen“ hat durch die Schulden, die im Zusammenhang mit der Coronakrise zu finanzieren sind, neuen Schwung bekommen. Als ein Instrument der adäquaten „Reichenbesteuerung“ gilt eine jährliche Vermögensteuer. Den fiskalischen und verteilungspolitischen Argumenten zugunsten einer Vermögensbesteuerung stehen negative ökonomische Wirkungen entgegen. In diesem Beitrag soll zur Versachlichung der Debatte ein genauerer Blick auf die zu erwartenden Belastungswirkungen einer Vermögensteuer geworfen werden. Dabei wird deutlich, dass die (Wieder-)Einführung der Vermögensteuer nicht nur ungelöste Probleme der Bewertung von Sachvermögen mit sich bringt, sondern die Steuerbelastungswirkungen in der jetzigen Niedrigzinsphase zu erheblichen Nebenwirkungen führen. Berücksichtigt man eine Inflationsrate von 2 %, liegt die zur unternehmerischen Realkapitalerhaltung erforderliche Mindestrendite vor Steuern selbst bei einer lediglich 1 %igen Vermögensteuer mit 5,63 % weit über der Inflationsrate. Dies verdeutlicht, dass eine Vermögensteuer in Zeiten niedriger Renditen für Unternehmen eine zukunftssichernde Eigenkapitalerhaltung oder gar -bildung und zugleich wichtige Investitionen erheblich erschwert. Dies gilt auch für private Anlagen in Aktien und Immobilien. Darüber hinaus ist die Vermögensteuer auch in Verlustperioden zu bezahlen, so dass diese Steuer krisenverschärfend wirkt. Auch dies dürfte erhebliche negative Investitionswirkungen nach sich ziehen. Zudem ist damit zu rechnen, dass die Vermögensteuer zumindest in Teilen überwälzt wird, so dass letztlich auch Verbraucher, Arbeitnehmer und Mieter diese tragen werden. Diese und weitere Nebenwirkungen einer Vermögensteuer kommen in der Vermögensteuerdebatte oftmals zu kurz.}},
  author       = {{Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{3}},
  pages        = {{201--216}},
  title        = {{{Wiedereinführung der Vermögensteuer – eine ökonomische Analyse}}},
  volume       = {{98}},
  year         = {{2021}},
}

@article{54191,
  author       = {{Amoozad Mahdiraji, Hannan and Tavana, Madjid and Mahdiani, Pouya and Abbasi Kamardi, Ali Asghar}},
  issn         = {{1463-5771}},
  journal      = {{Benchmarking: An International Journal}},
  number       = {{2}},
  pages        = {{456--495}},
  publisher    = {{Emerald}},
  title        = {{{A multi-attribute data mining model for rule extraction and service operations benchmarking}}},
  doi          = {{10.1108/bij-03-2021-0127}},
  volume       = {{29}},
  year         = {{2021}},
}

@misc{65864,
  author       = {{Gassen, Joachim and Kosi, Urska}},
  booktitle    = {{Bankruptcies: A victim of the corona crisis?}},
  title        = {{{Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency.}}},
  year         = {{2021}},
}

@article{24973,
  abstract     = {{Die Frage, wie sich die Weiterentwicklung der Lehre an Hochschulen systematisch 
verankern lässt, erfährt mit dem Auslaufen von Förderprogrammen wie dem QPL 
erneute Aufmerksamkeit. Bislang fehlt es an einer kontextspezifischen Theorie, die 
lehrbezogenen Wandel an Hochschulen analysier- und gestaltbar macht. In jedem 
Fall sind Change-Konzepte aus dem betriebswirtschaftlichen Bereich nur sehr 
beschränkt auf Hochschulen übertragbar. Demgegenüber gibt neuere Forschung 
Hinweise darauf, welche Kernkategorien eine hochschulspezifische Change-
Theorie umfassen könnte. Darauf aufbauend schlägt der Beitrag zwei Konzepte als 
Kernkategorien einer Theorie lehrbezogenen Wandels an Hochschulen vor. }},
  author       = {{Jenert, Tobias}},
  journal      = {{Zeitschrift für Hochschulentwicklung}},
  keywords     = {{educational development, change management, educational innovation}},
  number       = {{4}},
  pages        = {{204--222.}},
  title        = {{{Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen}}},
  doi          = {{10.3217/zfhe-15-04/12 }},
  volume       = {{15}},
  year         = {{2020}},
}

@inproceedings{19739,
  author       = {{Szopinski, Daniel}},
  booktitle    = {{Proceedings of the 15th International Conference on Design Science Research in Information Systems and Technology (DESRIST)}},
  location     = {{Virtual Conference/Workshop}},
  title        = {{{Active Business Model Development Tools: Design Requirements}}},
  year         = {{2020}},
}

@inproceedings{19741,
  author       = {{Szopinski, Daniel}},
  booktitle    = {{Proceedings of the 41st International Conference on Information Systems (ICIS)}},
  location     = {{Virtual Conference/Workshop}},
  title        = {{{Exploring design principles for stimuli in business model development tools}}},
  year         = {{2020}},
}

@inproceedings{19782,
  author       = {{Müller, Michelle and Neumann, Jürgen and Gutt, Dominik and Kundisch, Dennis}},
  booktitle    = {{Proceedings of the 41th International Conference on Information Systems (ICIS)}},
  location     = {{Virtual Conference/Workshop}},
  title        = {{{Toss a Coin to your Host - How Guests End up Paying for the Cost of Regulatory Policies}}},
  year         = {{2020}},
}

@article{19895,
  author       = {{Steiger, Sören and Pelster, Matthias}},
  issn         = {{0167-2681}},
  journal      = {{Journal of Economic Behavior & Organization}},
  pages        = {{503--522}},
  title        = {{{Social interactions and asset pricing bubbles}}},
  doi          = {{10.1016/j.jebo.2020.09.020}},
  volume       = {{179}},
  year         = {{2020}},
}

@techreport{20131,
  author       = {{Kundisch, Dennis and Beverungen, Daniel}},
  pages        = {{22--26}},
  title        = {{{Als Wirtschaftsinformatiker die digitale Transformation in Organisationen gestalten}}},
  year         = {{2020}},
}

@phdthesis{20240,
  author       = {{Hoof, Simon}},
  title        = {{{Essays on Cooperation in Differential Games}}},
  doi          = {{	10.17619/UNIPB/1-1047}},
  year         = {{2020}},
}

@article{2834,
  author       = {{Gutt, Dominik and von Rechenberg, Tobias and Kundisch, Dennis}},
  journal      = {{Journal of Business Research}},
  pages        = {{277--287}},
  publisher    = {{Elsevier}},
  title        = {{{Goal Achievement, Subsequent User Effort and the Moderating Role of Goal Difficulty}}},
  doi          = {{10.1016/j.jbusres.2018.06.019}},
  volume       = {{106}},
  year         = {{2020}},
}

@inproceedings{24373,
  author       = {{Krebs, Benjamin}},
  booktitle    = {{Academy of Management Proceedings}},
  number       = {{21233}},
  title        = {{{Antecedents and Performance Consequences of High-Potential Scheme Use}}},
  volume       = {{1}},
  year         = {{2020}},
}

@article{21126,
  author       = {{Pekkarinen, Satu and Hennala, Lea and Tuisku, Outi and Gustafsson, Christine and Johansson-Pajala, Rose-Marie and Thommes, Kirsten and Hoppe, Julia Amelie and Melkas, Helinä}},
  issn         = {{1569-1101}},
  journal      = {{Gerontechnology}},
  title        = {{{Care robots in society: Knowledge and orientation needs}}},
  doi          = {{10.4017/gt.2020.19.s.69664}},
  year         = {{2020}},
}

@article{21127,
  author       = {{Johansson-Pajala, Rose-Marie and Thommes, Kirsten and Hoppe, Julia Amelie and Tuisku, Outi and Hennala, Lea and Pekkarinen, Satu and Melkas, Helinä and Gustafsson, Christine}},
  issn         = {{1569-1101}},
  journal      = {{Gerontechnology}},
  title        = {{{The need for care robot orientation in elder care services}}},
  doi          = {{10.4017/gt.2020.19.s.69574}},
  year         = {{2020}},
}

@phdthesis{21205,
  author       = {{Wolf, Verena}},
  title        = {{{Service System Innovation: An Ambidexterity Perspective}}},
  year         = {{2020}},
}

@article{21282,
  abstract     = {{<jats:p> In recent times societal crises such as the coronavirus disease 2019 outbreak have given rise to a tension between formal ‘command and control’ and informal social media activated self-organising information and communication systems that are utilised for crisis management decision-making. Social media distrust affects the dissemination of disaster information as it entails shifts in media perception and participation but also changes in the way individuals and organisations make sense of information in critical situations. So far, a little considered notion in this domain is the concept of sense-giving. Originating from organisational theory, it is used to explain the mechanisms behind intentional information provision that fosters collective meaning creation. In our study, we seek to understand the potential impact of sense-giving from Twitter crisis communication generated during the Hurricane Harvey disaster event. Social network and content analyses performed with a dataset of 9,414,463 tweets yielded insights into how sense-giving occurs during a large-scale disaster event. Theoretically, we specified (1) perpetual sense-giving, which relies primarily on topical authority and frequency; as well as (2) intermittent sense-giving, which occurs from high value of message content and leverage of popularity, that is, retweets. Our findings emphasise the importance of information-rich actors in communication networks and the leverage of their influence in crises such as coronavirus disease 2019 to reduce social media distrust and facilitate sense-making. </jats:p>}},
  author       = {{Mirbabaie, Milad and Bunker, Deborah and Stieglitz, Stefan and Marx, Julian and Ehnis, Christian}},
  issn         = {{0268-3962}},
  journal      = {{Journal of Information Technology}},
  pages        = {{195--213}},
  title        = {{{Social media in times of crisis: Learning from Hurricane Harvey for the coronavirus disease 2019 pandemic response}}},
  doi          = {{10.1177/0268396220929258}},
  year         = {{2020}},
}

@article{21287,
  abstract     = {{<jats:p>Peer-to-peer markets are especially suitable for the analysis of online ratings as they represent two-sided markets that match buyers to sellers and thus lead to reduced scope for opportunistic behavior. We decompose the online ratings by focusing on the customer’s decision-making process in a leading peer-to-peer ridesharing platform. Using data from the leading peer-to-peer ridesharing platform BlaBlaCar, we analyze 17,584 users registered between 2004 and 2014 and their online ratings focusing on the decomposition of the explicit determinants reflecting the variance of online ratings. We find clear evidence to suggest that a driver’s attitude towards music, pets, smoking, and conversation has a significantly positive influence on his received online ratings. However, we also show that the interaction of female drivers and their attitude towards pets has a significantly negative effect on average ratings.</jats:p>}},
  author       = {{Kaimann, Daniel}},
  issn         = {{2071-1050}},
  journal      = {{Sustainability}},
  number       = {{15}},
  title        = {{{Behind the Review Curtain: Decomposition of Online Consumer Ratings in Peer-to-Peer Markets}}},
  doi          = {{10.3390/su12156185}},
  volume       = {{12}},
  year         = {{2020}},
}

@article{21306,
  author       = {{Stieglitz, Stefan and Wilms, Konstantin and Mirbabaie, Milad and Hofeditz, Lennart and Brenger, Bela and López, Ania and Rehwald, Stephanie}},
  issn         = {{1932-6203}},
  journal      = {{PLOS ONE}},
  title        = {{{When are researchers willing to share their data? – Impacts of values and uncertainty on open data in higher education}}},
  doi          = {{10.1371/journal.pone.0234172}},
  year         = {{2020}},
}

@inproceedings{21315,
  author       = {{Hofeditz, L. and Mirbabaie, Milad and Stieglitz, S.}},
  booktitle    = {{Proceedings of the 31st Australasian Conference on Information Systems}},
  title        = {{{Virtually Extended Coworking Spaces – The Reinforcement of Social Proximity, Motivation and Knowledge Sharing Through ICT}}},
  year         = {{2020}},
}

@inproceedings{21316,
  author       = {{Mirbabaie, Milad and Marx, J. and Braun, L.-M. and Stieglitz, S.}},
  booktitle    = {{Proceedings of the 31st Australasian Conference on Information Systems}},
  title        = {{{Digital Detox – Mitigating Digital Overuse in Times of Remote Work and Social Isolation}}},
  year         = {{2020}},
}