@article{1771, abstract = {{Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Stichprobe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen, deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300 % der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland.}}, author = {{Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}}, issn = {{0341-2687}}, journal = {{Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}}, keywords = {{Steuerbelastung, Substanzbesteuerung, Ungleiche Vermögensverteilung, Veranlagungssimulation, Vermögensteuer}}, number = {{1}}, pages = {{3--45}}, publisher = {{Springer Nature}}, title = {{{Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse}}}, doi = {{10.1007/s41471-016-0005-x}}, volume = {{68}}, year = {{2016}}, } @misc{178, author = {{Endres, Angelika Elfriede}}, publisher = {{Universität Paderborn}}, title = {{{On the Design and Defense of Networks - An Experimental Investigation}}}, year = {{2016}}, } @misc{179, author = {{Pehlivan, Muhammet}}, publisher = {{Universität Paderborn}}, title = {{{On the abuse of market power - an economic perspective of Microsoft antitrust cases}}}, year = {{2016}}, } @article{1919, abstract = {{We study a game between a network designer, who uses costly links to connect nodes in a network, and a network disruptor who tries to disrupt the resulting network as much as possible by deleting either nodes or links. For low linking costs networks with all nodes in symmetric positions are a best response of the designer under both link deletion and node deletion. For high linking costs the designer builds a star network under link deletion, but for node deletion excludes some nodes from the network to build a smaller but stronger network. For intermediate linking costs the designer again builds a symmetric network under node deletion but a star‐like network with weak spots under link deletion.}}, author = {{Hoyer, Britta and De Jaegher, Kris}}, issn = {{1097-3923}}, journal = {{Journal of Public Economic Theory}}, number = {{5}}, pages = {{802--830}}, publisher = {{Wiley-Blackwell}}, title = {{{Strategic Network Disruption and Defense}}}, doi = {{10.1111/jpet.12168}}, volume = {{18}}, year = {{2016}}, } @article{1922, abstract = {{We construct two-player two-strategy game-theoretic models of by-product mutualism, where our focus lies on the way in which the probability of cooperation among players is affected by the degree of adversity facing the players. In our first model, cooperation consists of the production of a public good, and adversity is linked to the degree of complementarity of the players׳ efforts in producing the public good. In our second model, cooperation consists of the defense of a public, and/or a private good with by-product benefits, and adversity is measured by the number of random attacks (e.g., by a predator) facing the players. In both of these models, our analysis confirms the existence of the so-called boomerang effect, which states that in a harsh environment, the individual player has few incentives to unilaterally defect in a situation of joint cooperation. Focusing on such an effect in isolation leads to the "common-enemy" hypothesis that a larger degree of adversity increases the probability of cooperation. Yet, we also find that a sucker effect may simultaneously exist, which says that in a harsh environment, the individual player has few incentives to unilaterally cooperate in a situation of joint defection. Looked at in isolation, the sucker effect leads to the competing hypothesis that a larger degree of adversity decreases the probability of cooperation. Our analysis predicts circumstances in which the "common enemy" hypothesis prevails, and circumstances in which the competing hypothesis prevails.}}, author = {{De Jaegher, Kris and Hoyer, Britta}}, issn = {{0022-5193}}, journal = {{Journal of Theoretical Biology}}, pages = {{82--97}}, publisher = {{Elsevier BV}}, title = {{{By-product mutualism and the ambiguous effects of harsher environments – A game-theoretic model}}}, doi = {{10.1016/j.jtbi.2015.12.034}}, volume = {{393}}, year = {{2016}}, } @article{193, abstract = {{Heath et al. (1999) propose a prospect theory model for goal behavior. Their analytical model is based on the assumption that goals inherit the main properties of the prospect theory value function, i.e., reference point dependence, loss aversion, and diminishing sensitivity. We investigate whether these main properties transfer to goal behavior in the field. We take user activity data from a gamified Question & Answer community and analyze how users adjust their contribution behavior in the days surrounding goal achievement, where goals are represented by badges. We find that users gradually increase their performance in the days prior to earning a badge, with performance peaking on the day of the promotion. In subsequent days, user performance gradually diminishes again, with the decline being strongest on the day immediately following the badge achievement. These findings reflect the characteristic S-shape of the prospect theory value function which is convex below the reference point and concave above it. Employing the target-based approach, we can interpret the value function as a cumulative density function of a unimodal probability distribution. Our results suggest that it is more likely that active members of the community focus on the next badge relative to the status already achieved, as their next goal and are less likely to focus on more remote (higher-ranked) badges. Our results thus support the transferability of the main properties of the prospect theory value function to goal behavior in the field and suggest a distinct shape of the value function around goals.}}, author = {{von Rechenberg, Tobias and Gutt, Dominik and Kundisch, Dennis}}, journal = {{Decision Analysis}}, number = {{2}}, pages = {{153----171}}, publisher = {{INFORMS}}, title = {{{Goals as Reference Points: Empirical Evidence from a Virtual Reward System}}}, doi = {{10.1287/deca.2016.0331}}, year = {{2016}}, } @inproceedings{203, abstract = {{We analyse the economic interaction on the market for composed services. Typically, as providers of composed services, intermediaries interact on the sales side with users and on the procurement side with providers of single services. Thus, in how far a user request can be met often crucially depends on the prices and qualities of the different single services used in the composition. We study an intermediary who purchases two complementary single services and combines them. The prices paid to the service providers are determined by simultaneous multilateral Nash bargaining between the intermediary and the respective service provider. By using a function with constant elasticity of substitution (CES) to determine the quality of the composed service, we allow for complementary as well as substitutable degrees of the providers' service qualities. We investigate quality investments of service providers and the corresponding evolution of the single service quality within a differential game framework. }}, author = {{Brangewitz, Sonja and Hoof, Simon}}, booktitle = {{Service-Oriented and Cloud Computing: 5th IFIP WG 2.14 European Conference, ESOCC 2016, Vienna, Austria, September 5-7, 2016, Proceedings}}, editor = {{Marco Aiello, Einar Broch Johnsen, Schahram Dustdar, and Georgievski, Ilche}}, pages = {{201--215}}, title = {{{Economic Aspects of Service Composition: Price Negotiations and Quality Investments}}}, doi = {{10.1007/978-3-319-44482-6_13}}, year = {{2016}}, } @inproceedings{205, author = {{Herrmann, Philipp and Gutt, Dominik and Rahman, Mohammad}}, booktitle = {{INFORMS Annual Meeting}}, location = {{Nashville, USA}}, title = {{{Crowd-Driven Competitive Intelligence: Understanding the Relationship between Local Market Structure and Online Rating Distributions}}}, year = {{2016}}, } @inproceedings{206, author = {{Herrmann, Philipp and Gutt, Dominik and Rahman, Mohammad}}, booktitle = {{NBER Summer Institute on the Economics of Information Technology and Digitization}}, location = {{Cambridge, MA, USA}}, title = {{{Crowd-Driven Competitive Intelligence: Understanding the Relationship between Local Market Structure and Online Rating Distributions}}}, year = {{2016}}, } @inproceedings{180, abstract = {{Recent literature reports concerns about implausibly high Overall ratings in the sharing economy, which undermines the credibility of this rating as a quality signal. This study empirically investigates the relationship between quality and price, commonly captured by the Value dimension in multidimensional rating systems, to reveal whether reviewers form a perception of quality that they then express in the Value dimension, rather than in the Overall rating. We test our hypotheses on a comprehensive panel dataset for 14,859 Airbnb listings in New York. Our preliminary empirical findings show that an increase in price leads to a significant and substantial decrease in the Value rating, suggesting that Value ratings can offer a valuable source of information for potential buyers in addition to the supposedly inflated Overall rating. Moreover, this mechanism has substantial implications for potential buyers who seek to evaluate a listing’s quality and for a seller’s price setting. }}, author = {{Gutt, Dominik and Kundisch, Dennis}}, booktitle = {{Proceedings of the 37th International Conference on Information Systems (ICIS), Dublin, Ireland}}, location = {{Dublin, Ireland}}, title = {{{Money Talks (Even) in the Sharing Economy: Empirical Evidence for Price Effects in Online Ratings as Quality Signals}}}, year = {{2016}}, } @misc{182, author = {{Kesmen, Belma}}, publisher = {{Universität Paderborn}}, title = {{{Marktmissbrauch in der Internetökonomie - Eine wettbewerbspolitische Analyse}}}, year = {{2016}}, } @techreport{2252, abstract = {{We study the willingness to compete in a cognitive task among an entire cohort of fresh man business and economics students. Combining data from a lab-in-thefield experiment with university admissions data, we trace the gender gap in competitiveness at different levels of high school performance. Our results confirm that, on average, men choose to compete more often. The gender gap disappears, however, among students with above average high school performance. Female high school top performers are equally competitive as their male counterparts. In fact, the overall gender gap is entirely driven by the group of female high school underperformers who shied away from competition, even when they performed well in our task. Overall, our findings suggest that high school grades are more than just a signal of cognitive abilities, because they seem to influence the receivers selfperception of his or her performance in a competitive environment involved in later on in life.}}, author = {{Hoyer, Britta and van Huizen, Tomas and Keijzer, Linda and Rezai Khavas, Tahere and Rosenkranz, Stephanie}}, title = {{{Do talented women shy away from competition?}}}, volume = {{16-06}}, year = {{2016}}, } @misc{2271, author = {{Hesso, Aref}}, publisher = {{Universität Paderborn}}, title = {{{Die Rolle der Reputation: Die Entstehung, der Aufbau, die Messung und die Auswirkung der Reputation auf Kunden und Unternehmen}}}, year = {{2016}}, } @inbook{9251, author = {{Beutner, Marc and Schneider, J}}, booktitle = {{OER – Quality Standards, Implementation, Sharing and Use. Results and Discussions on the basis of EU-StORe project}}, editor = {{Beutner, Marc}}, pages = {{11 -- 17}}, title = {{{The Importance of OER in European Education}}}, year = {{2016}}, } @inbook{9252, author = {{Beutner, Marc and Schneider, J}}, booktitle = {{OER – Quality Standards, Implementation, Sharing and Use. Results and Discussions on the basis of EU-StORe project}}, editor = {{Beutner, Marc}}, pages = {{19 -- 27}}, title = {{{The EU-StORe Project}}}, year = {{2016}}, } @inbook{9253, author = {{Beutner, Marc and Schneider, J}}, booktitle = {{OER – Quality Standards, Implementation, Sharing and Use. Results and Discussions on the basis of EU-StORe project}}, editor = {{Beutner, Marc}}, pages = {{29 -- 41}}, title = {{{The OER Quality Standards}}}, year = {{2016}}, } @inbook{9254, author = {{Beutner, Marc and Duse, C and Pechuel, R and Schneider, J}}, booktitle = {{OER – Quality Standards, Implementation, Sharing and Use. Results and Discussions on the basis of EU-StORe project}}, editor = {{Beutner, Marc}}, pages = {{43 -- 50}}, title = {{{Insights in the OER Rating – Database – Structures, Advantages and Challanges}}}, year = {{2016}}, } @inbook{9255, author = {{Beutner, Marc and Schneider, J}}, booktitle = {{OER – Quality Standards, Implementation, Sharing and Use. Results and Discussions on the basis of EU-StORe project}}, editor = {{Beutner, Marc}}, pages = {{53 -- 61}}, title = {{{Use and Implementation of OERs in Germany}}}, year = {{2016}}, } @inbook{9256, author = {{Beutner, Marc and Schneider, J}}, booktitle = {{OER – Quality Standards, Implementation, Sharing and Use. Results and Discussions on the basis of EU-StORe project}}, editor = {{Beutner, Marc}}, pages = {{117 -- 133}}, title = {{{Evaluation Results concerning OER and the EU-StORe Project}}}, year = {{2016}}, } @book{9257, editor = {{Beutner, Marc}}, pages = {{202}}, publisher = {{IK Verlag}}, title = {{{OER – Quality Standards, Implementation, Sharing and Use. Results and Discussions on the basis of EU-StORe project}}}, year = {{2016}}, }