@article{3070, author = {{Gries, Thomas and Fritz, Marlon and Feng, Yuanhua}}, journal = {{Review of Economics}}, number = {{2}}, pages = {{153--166}}, title = {{{Slow Booms and Deep Busts: 160 Years of Business Cycles in Spain}}}, doi = {{10.1515/roe-2017-0008}}, volume = {{68 }}, year = {{2017}}, } @inproceedings{2698, author = {{Schlangenotto, Darius and Kundisch, Dennis}}, booktitle = {{Wirtschaftsinformatik Proceedings, Extended Abstract}}, location = {{St. Gallen, Switzerland}}, title = {{{Over-Paid Search: When Bricks-and-Mortar Retailers Should Not Use Paid Search}}}, year = {{2017}}, } @inproceedings{115, abstract = {{Whenever customers have to decide between different instances of the same product, they are interested in buying the best product. In contrast, companies are interested in reducing the construction effort (and usually as a consequence thereof, the quality) to gain profit. The described setting is widely known as opposed preferences in quality of the product and also applies to the context of service-oriented computing. In general, service-oriented computing emphasizes the construction of large software systems out of existing services, where services are small and self-contained pieces of software that adhere to a specified interface. Several implementations of the same interface are considered as several instances of the same service. Thereby, customers are interested in buying the best service implementation for their service composition wrt. to metrics, such as costs, energy, memory consumption, or execution time. One way to ensure the service quality is to employ certificates, which can come in different kinds: Technical certificates proving correctness can be automatically constructed by the service provider and again be automatically checked by the user. Digital certificates allow proof of the integrity of a product. Other certificates might be rolled out if service providers follow a good software construction principle, which is checked in annual audits. Whereas all of these certificates are handled differently in service markets, what they have in common is that they influence the buying decisions of customers. In this paper, we review state-of-the-art developments in certification with respect to service-oriented computing. We not only discuss how certificates are constructed and handled in service-oriented computing but also review the effects of certificates on the market from an economic perspective.}}, author = {{Jakobs, Marie-Christine and Krämer, Julia and van Straaten, Dirk and Lettmann, Theodor}}, booktitle = {{The Ninth International Conferences on Advanced Service Computing (SERVICE COMPUTATION)}}, editor = {{Marcelo De Barros, Janusz Klink,Tadeus Uhl, Thomas Prinz}}, pages = {{7--12}}, title = {{{Certification Matters for Service Markets}}}, year = {{2017}}, } @inbook{21130, author = {{Thommes, Kirsten}}, booktitle = {{Controlling für kleine und mittlere Unternehmen}}, editor = {{Müller, David}}, isbn = {{9783110517163}}, pages = {{367--392}}, publisher = {{De Gruyter}}, title = {{{Managementpraktiken in KMU}}}, doi = {{10.1515/9783110517163-015}}, year = {{2017}}, } @article{21312, author = {{Stieglitz, Stefan and Bunker, Deborah and Mirbabaie, Milad and Ehnis, Christian}}, issn = {{0966-0879}}, journal = {{Journal of Contingencies and Crisis Management}}, pages = {{4--15}}, title = {{{Sense-Making in Social Media During Extreme Events}}}, doi = {{10.1111/1468-5973.12193}}, year = {{2017}}, } @inproceedings{21349, author = {{Bunker, D. and Mirbabaie, Milad and Stieglitz, S.}}, booktitle = {{Proceedings of the 28th Australasian Conference on Information Systems}}, title = {{{Convergence Behaviour of Bystanders: An Analysis of 2016 Munich Shooting Twitter Crisis Communication}}}, year = {{2017}}, } @inproceedings{21350, author = {{Mirbabaie, Milad and Zapatka, E.}}, booktitle = {{Proceedings of the Twenty-Fifth European Conference on Information Systems}}, title = {{{Sensemaking in Social Media Crisis Communication - A Case Study on the Brussels Bombings in 2016}}}, year = {{2017}}, } @inproceedings{21351, author = {{Mirbabaie, Milad and Stieglitz, S. and Ruiz Eiro, M.}}, booktitle = {{Proceedings of the 21st Pacific Asia Conference on Information Systems}}, title = {{{#IronyOff – Understanding the Usage of Irony on Twitter during a Corporate Crisis}}}, year = {{2017}}, } @inproceedings{21352, author = {{Mirbabaie, Milad and Stieglitz, Stefan and Kubat, Patrick}}, booktitle = {{INFORMATIK 2017}}, editor = {{Eibl, Maximilian and Gaedke, Martin}}, title = {{{Mobile Unterstützung für Hilfsorganisationen in Krisensituationen - Anforderungsanalyse und prototypische Umsetzung einer Smartwatch App}}}, year = {{2017}}, } @inproceedings{21353, author = {{Stieglitz, Stefan and Mirbabaie, Milad and Schwenner, L. and Marx, J. and Lehr, J. and Brünker, F.}}, booktitle = {{Proceedings of the 13th International Conference on Wirtschaftsinformatik}}, title = {{{Sensemaking and Communication Roles in Social Media Crisis Communication}}}, year = {{2017}}, } @inproceedings{20493, author = {{Krebs, Benjamin Philipp}}, location = {{Atlanta, USA}}, title = {{{Talent management and workforce performance: The too-much-potential-talent-effect. }}}, year = {{2017}}, } @techreport{20868, abstract = {{This study proposes a simple theoretical framework that allows for assessing financial distress up to five years in advance. We jointly model financial distress by using two of its key driving factors: declining cash-generating ability and insufficient liquidity reserves. The model is based on stochastic processes and incorporates firm-level and industry-sector developments. A large-scale empirical implementation for US-listed firms over the period of 1980-2010 shows important improvements in the discriminatory accuracy and demonstrates incremental information content beyond state-of-the-art accounting and market-based prediction models. Consequently, this study might provide important ex ante warning signals for investors, regulators and practitioners.}}, author = {{Sievers, Sönke and Klobucnik, Jan and Miersch, David}}, keywords = {{Financial distress prediction, probability of default, accounting information, stochastic processes, simulation}}, pages = {{84}}, title = {{{Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence}}}, doi = {{10.2139/ssrn.2237757}}, year = {{2017}}, } @article{2241, abstract = {{Die Komplexität des Steuersystems stellt auch in Deutschland ein großes Problem dar. Entgegen bisherigen Betrachtungen weist die vorliegende Befragungsstudie darauf hin, dass die Treiber für steuerliche Komplexität deutlich vielfältiger und nicht nur im Gesetz, sondern auch in den steuerlichen Rahmenbedingungen zu verorten sind. Einerseits tragen übermäßig viele Details und häufige oder umfangreiche Änderungen in erheblichem Maße dazu bei, dass Regelungen – wie solche zu Verrechnungspreisen – als komplex beurteilt werden. Andererseits erweisen sich auch inkonsistente Entscheidungen im Rahmen von Betriebsprüfungen und mangelhafte Gesetzesentwürfe als wesentliche Komplexitätstreiber. Statt einer permanenten Ausweitung von Regulierung sollte künftig der Abbau der im Beitrag identifizierten Probleme gezielt in den Fokus von Wissenschaft, Politik und Praxis rücken.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, journal = {{Die Wirtschaftsprüfung}}, keywords = {{Steuersystem, Komplexität, Steuergesetz, Steuerliche Rahmenbedingungen, BEPS}}, number = {{17}}, pages = {{1026--1033}}, publisher = {{IDW}}, title = {{{Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse}}}, volume = {{70}}, year = {{2017}}, } @techreport{2247, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, pages = {{27}}, title = {{{2016 Global MNC Tax Complexity Survey - Executive Summary}}}, doi = {{10.13140/RG.2.2.23707.46881}}, year = {{2017}}, } @techreport{2250, abstract = {{All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments—for example, triggered by the BEPS project—give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country’s tax system.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, issn = {{1556-5068}}, keywords = {{Complexity Drivers, International Comparison, Survey, Tax Complexity, Tax Practitioners}}, pages = {{28}}, title = {{{What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}}}, doi = {{10.2139/ssrn.3046546}}, year = {{2017}}, } @article{2269, author = {{Mauleon, Ana and Roehl, Nils and Vannetelbosch, Vincent}}, issn = {{0899-8256}}, journal = {{Games and Economic Behavior}}, pages = {{135--152}}, publisher = {{Elsevier}}, title = {{{Constitutions and groups}}}, doi = {{10.1016/j.geb.2017.10.022}}, volume = {{107}}, year = {{2017}}, } @misc{2272, author = {{Golke, Vanessa}}, publisher = {{Universität Paderborn}}, title = {{{Signaling und Screening - Abbau von Informationsasymmetrie}}}, year = {{2017}}, } @misc{2273, author = {{Moselage, Laura}}, publisher = {{Universität Paderborn}}, title = {{{Das Reputationssystem als bedeutendes Instrument digitaler Märkte}}}, year = {{2017}}, } @misc{2274, author = {{Hennawi, Mohammad Ziad}}, publisher = {{Universität Paderborn}}, title = {{{Der Preis als Qualitätssignal}}}, year = {{2017}}, } @inproceedings{91, abstract = {{The interest in business model innovation has risen rapidly in recent years, and software tools for business model development hold great promise for supporting business model innovation. Nonetheless, virtually no design-relevant knowledge exists concerning the functions that such tools should possess. Therefore, we develop a comprehensive taxonomy that identifies characteristic functions of software-based business model development tools. For developing the taxonomy, we draw on prior research on business model innovation, process modeling, and creativity support systems, and we analyze software tools for business model development that have been proposed in practice. The resulting taxonomy can support practitioners in their tool (re-)design and investment decisions, and for researchers can serve as a preliminary step towards more advanced theories for software tools for business model development.}}, author = {{Szopinski, Daniel and Schoormann, Thorsten and John, Thomas and Knackstedt, Ralf and Kundisch, Dennis}}, booktitle = {{Proceedings of the 23rd Americas Conference on Information Systems (AMCIS)}}, location = {{Boston, USA}}, title = {{{How Software Can Support Innovating Business Models: A Taxonomy of Functions of Business Model Development Tools}}}, year = {{2017}}, }