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Towards software-based tools for business model development: Using external stimuli for business model idea generation. In: <i>Bosch Business Model Innovation Summit 2018</i>. ; 2018.","bibtex":"@inproceedings{Szopinski_2018, title={Towards software-based tools for business model development: Using external stimuli for business model idea generation}, booktitle={Bosch Business Model Innovation Summit 2018}, author={Szopinski, Daniel}, year={2018} }","apa":"Szopinski, D. (2018). Towards software-based tools for business model development: Using external stimuli for business model idea generation. In <i>Bosch Business Model Innovation Summit 2018</i>. Renningen, Germany.","ieee":"D. Szopinski, “Towards software-based tools for business model development: Using external stimuli for business model idea generation,” in <i>Bosch Business Model Innovation Summit 2018</i>, Renningen, Germany, 2018.","short":"D. Szopinski, in: Bosch Business Model Innovation Summit 2018, 2018.","chicago":"Szopinski, Daniel. “Towards Software-Based Tools for Business Model Development: Using External Stimuli for Business Model Idea Generation.” In <i>Bosch Business Model Innovation Summit 2018</i>, 2018."},"file_date_updated":"2018-11-29T15:03:20Z","language":[{"iso":"eng"}],"date_updated":"2022-01-06T07:00:59Z","author":[{"full_name":"Szopinski, Daniel","first_name":"Daniel","last_name":"Szopinski","id":"36372"}],"title":"Towards software-based tools for business model development: Using external stimuli for business model idea generation","year":"2018","department":[{"_id":"276"}],"type":"conference_abstract","date_created":"2018-09-10T12:26:14Z","file":[{"relation":"main_file","date_updated":"2018-11-29T15:03:20Z","file_name":"Bosch BMI Summit 2018.pdf","access_level":"closed","file_size":1180782,"file_id":"5982","success":1,"content_type":"application/pdf","creator":"dsz","date_created":"2018-11-29T15:03:20Z"}],"publication":"Bosch Business Model Innovation Summit 2018"},{"abstract":[{"text":"    1. Effektive Besteuerung von Outbound-Investitionen in den USA\r\n    2. Qualifikation von Einkünften als passiv\r\n    3. Anwendung des Motivtests auf die USA?\r\n    4. Fazit und Ausblick","lang":"eng"}],"extern":"1","citation":{"bibtex":"@article{Schümmer_Leusder_Weinrich_2018, title={Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG}, journal={IStR Internationales Steuerrecht}, author={Schümmer, Markus and Leusder, Johannes and Weinrich, Arndt}, year={2018} }","ama":"Schümmer M, Leusder J, Weinrich A. Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG. <i>IStR Internationales Steuerrecht</i>. 2018.","mla":"Schümmer, Markus, et al. “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG.” <i>IStR Internationales Steuerrecht</i>, 2018.","short":"M. Schümmer, J. Leusder, A. Weinrich, IStR Internationales Steuerrecht (2018).","chicago":"Schümmer, Markus, Johannes Leusder, and Arndt Weinrich. “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG.” <i>IStR Internationales Steuerrecht</i>, 2018.","ieee":"M. Schümmer, J. Leusder, and A. Weinrich, “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG,” <i>IStR Internationales Steuerrecht</i>, 2018.","apa":"Schümmer, M., Leusder, J., &#38; Weinrich, A. (2018). Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG. <i>IStR Internationales Steuerrecht</i>."},"publication":"IStR Internationales Steuerrecht","department":[{"_id":"186"},{"_id":"189"}],"type":"journal_article","keyword":["Effektive Besteuerung von Outbound-Investitionen in den USA Qualifikation von Einkünften als passiv  Anwendung des Motivtests auf die USA"],"date_created":"2018-09-14T08:42:16Z","article_type":"original","date_updated":"2022-01-06T07:01:00Z","publication_status":"published","jel":["H2","M41"],"author":[{"full_name":"Schümmer, Markus","first_name":"Markus","last_name":"Schümmer"},{"last_name":"Leusder","first_name":"Johannes","full_name":"Leusder, Johannes"},{"id":"72091","last_name":"Weinrich","first_name":"Arndt","orcid":"0000-0002-3983-0269","full_name":"Weinrich, Arndt"}],"status":"public","year":"2018","title":"Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG","user_id":"72091","language":[{"iso":"ger"}],"_id":"4394"},{"date_created":"2018-10-30T08:21:58Z","type":"journal_article","department":[{"_id":"178"},{"_id":"180"}],"publication":"Journal of the Academy of Marketing Science","issue":"6","citation":{"bibtex":"@article{Garnefeld_Boehm_Klimke_Oestreich_2018, title={I thought it was over, but now it is back: customer reactions to ex post time extensions of sales promotions}, volume={46}, number={6}, journal={Journal of the Academy of Marketing Science}, author={Garnefeld, Ina and Boehm, Eva and Klimke, Lena and Oestreich, Andrea}, year={2018}, pages={1133--1147} }","short":"I. Garnefeld, E. Boehm, L. Klimke, A. Oestreich, Journal of the Academy of Marketing Science 46 (2018) 1133--1147.","ama":"Garnefeld I, Boehm E, Klimke L, Oestreich A. I thought it was over, but now it is back: customer reactions to ex post time extensions of sales promotions. <i>Journal of the Academy of Marketing Science</i>. 2018;46(6):1133--1147.","chicago":"Garnefeld, Ina, Eva Boehm, Lena Klimke, and Andrea Oestreich. “I Thought It Was over, but Now It Is Back: Customer Reactions to Ex Post Time Extensions of Sales Promotions.” <i>Journal of the Academy of Marketing Science</i> 46, no. 6 (2018): 1133--1147.","ieee":"I. Garnefeld, E. Boehm, L. Klimke, and A. Oestreich, “I thought it was over, but now it is back: customer reactions to ex post time extensions of sales promotions,” <i>Journal of the Academy of Marketing Science</i>, vol. 46, no. 6, pp. 1133--1147, 2018.","apa":"Garnefeld, I., Boehm, E., Klimke, L., &#38; Oestreich, A. (2018). I thought it was over, but now it is back: customer reactions to ex post time extensions of sales promotions. <i>Journal of the Academy of Marketing Science</i>, <i>46</i>(6), 1133--1147.","mla":"Garnefeld, Ina, et al. “I Thought It Was over, but Now It Is Back: Customer Reactions to Ex Post Time Extensions of Sales Promotions.” <i>Journal of the Academy of Marketing Science</i>, vol. 46, no. 6, 2018, pp. 1133--1147."},"page":"1133--1147","_id":"5001","language":[{"iso":"eng"}],"user_id":"57352","volume":46,"status":"public","year":"2018","title":"I thought it was over, but now it is back: customer reactions to ex post time extensions of sales promotions","author":[{"last_name":"Garnefeld","first_name":"Ina","full_name":"Garnefeld, Ina"},{"first_name":"Eva","last_name":"Boehm","full_name":"Boehm, Eva"},{"last_name":"Klimke","first_name":"Lena","full_name":"Klimke, Lena"},{"full_name":"Oestreich, Andrea","last_name":"Oestreich","first_name":"Andrea"}],"date_updated":"2022-01-06T07:01:34Z","intvolume":"        46"},{"citation":{"bibtex":"@book{Bornemann_2018, series={WU International Taxation Research Paper Series}, title={Tax Avoidance and Accounting Conservatism}, volume={No. 2018-04}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation Research Paper Series} }","chicago":"Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. Vol. No. 2018-04. WU International Taxation Research Paper Series, 2018.","ama":"Bornemann T. <i>Tax Avoidance and Accounting Conservatism</i>. Vol No. 2018-04.; 2018.","short":"T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.","ieee":"T. Bornemann, <i>Tax Avoidance and Accounting Conservatism</i>, vol. No. 2018-04. 2018.","mla":"Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. Vol. No. 2018-04, 2018.","apa":"Bornemann, T. (2018). <i>Tax Avoidance and Accounting Conservatism</i> (Vol. No. 2018-04)."},"abstract":[{"lang":"eng","text":"This study analyzes the relation between accounting conservatism, future tax rate cuts and countries’ level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism."}],"date_created":"2018-10-30T12:14:40Z","oa":"1","department":[{"_id":"187"}],"type":"working_paper","author":[{"first_name":"Tobias","last_name":"Bornemann","full_name":"Bornemann, Tobias"}],"year":"2018","status":"public","title":"Tax Avoidance and Accounting Conservatism","date_updated":"2022-01-06T07:01:34Z","_id":"5007","series_title":"WU International Taxation Research Paper Series","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3114054_code1908122.pdf?abstractid=3114054&mirid=1"}],"volume":"No. 2018-04","user_id":"68607"},{"date_created":"2018-10-30T12:16:19Z","type":"working_paper","department":[{"_id":"187"}],"citation":{"apa":"Bornemann, T. (2018). <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i> (Vol. No. 2018-02).","ieee":"T. Bornemann, <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i>, vol. No. 2018-02. 2018.","chicago":"Bornemann, Tobias. <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i> Vol. No. 2018-02. WU International Taxation Research Paper Series, 2018.","short":"T. Bornemann, Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?, 2018.","mla":"Bornemann, Tobias. <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i> Vol. No. 2018-02, 2018.","ama":"Bornemann T. <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i> Vol No. 2018-02.; 2018.","bibtex":"@book{Bornemann_2018, series={WU International Taxation Research Paper Series}, title={Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?}, volume={No. 2018-02}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation Research Paper Series} }"},"abstract":[{"text":"This study analyzes the impact of transfer pricing on multinational enterprises’ R&D investment decisions. Specifically, I examine the effects of two commonly used contract designs to exchange and develop intangible assets across group affiliates: licensing and cost sharing agreements. Whilst serving as a tool to allocate taxable income between group affiliates, the economic implications of licensing and cost sharing agreements differ. Whereas licensing agreements provide for a sharing rule on the intangible’s profits, cost sharing agreements on the other hand provide a sharing rule on R&D development costs. This difference matters when firms simultaneously use internal transfer prices to allocate taxable income and provide local management with sufficient investment incentives. Using a multiple-agent, moral hazard investment framework I model a multinational firm with comparable group affiliates in two countries that delegates the R&D investment decision to a local risk and effort averse affiliate manager. The results suggest that the optimal contract not only depends on available tax benefits, but also on R&D investment and manager specific characteristics. A licensing agreement provides management with larger incentives to invest in R&D mitigating agency concerns associated with R&D. On the other hand, using a cost sharing agreement the firm can cater different risk preferences among managers potentially increasing investment. The arm’s length principle however may distort an efficient allocation of R&D costs when using a cost sharing agreement.","lang":"eng"}],"main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3114071"}],"_id":"5008","series_title":"WU International Taxation Research Paper Series","language":[{"iso":"eng"}],"user_id":"68607","volume":"No. 2018-02","status":"public","year":"2018","title":"Do Transfer Pricing Rules Distort R&D Investment Decisions?","author":[{"full_name":"Bornemann, Tobias","last_name":"Bornemann","first_name":"Tobias"}],"date_updated":"2022-01-06T07:01:34Z"},{"publisher":"Springer Fachmedien Wiesbaden","_id":"5073","page":"395-422","user_id":"21671","doi":"10.1007/978-3-658-22424-0_17","author":[{"last_name":"Beverungen","first_name":"Daniel","full_name":"Beverungen, Daniel","id":"59677"},{"full_name":"Wolf, Verena","first_name":"Verena","last_name":"Wolf","id":"23633"},{"first_name":"Christian","last_name":"Bartelheimer","full_name":"Bartelheimer, Christian","id":"49160"}],"publication_identifier":{"isbn":["9783658224233","9783658224240"]},"year":"2018","title":"Digitale Transformation von Dienstleistungssystemen","status":"public","publication_status":"published","date_updated":"2022-01-06T07:01:36Z","date_created":"2018-10-30T14:32:22Z","place":"Wiesbaden","department":[{"_id":"526"}],"type":"book_chapter","citation":{"ieee":"D. Beverungen, V. Wolf, and C. Bartelheimer, “Digitale Transformation von Dienstleistungssystemen,” in <i>Service Business Development</i>, Wiesbaden: Springer Fachmedien Wiesbaden, 2018, pp. 395–422.","apa":"Beverungen, D., Wolf, V., &#38; Bartelheimer, C. (2018). Digitale Transformation von Dienstleistungssystemen. In <i>Service Business Development</i> (pp. 395–422). Wiesbaden: Springer Fachmedien Wiesbaden. <a href=\"https://doi.org/10.1007/978-3-658-22424-0_17\">https://doi.org/10.1007/978-3-658-22424-0_17</a>","short":"D. Beverungen, V. Wolf, C. Bartelheimer, in: Service Business Development, Springer Fachmedien Wiesbaden, Wiesbaden, 2018, pp. 395–422.","chicago":"Beverungen, Daniel, Verena Wolf, and Christian Bartelheimer. “Digitale Transformation von Dienstleistungssystemen.” In <i>Service Business Development</i>, 395–422. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. <a href=\"https://doi.org/10.1007/978-3-658-22424-0_17\">https://doi.org/10.1007/978-3-658-22424-0_17</a>.","mla":"Beverungen, Daniel, et al. “Digitale Transformation von Dienstleistungssystemen.” <i>Service Business Development</i>, Springer Fachmedien Wiesbaden, 2018, pp. 395–422, doi:<a href=\"https://doi.org/10.1007/978-3-658-22424-0_17\">10.1007/978-3-658-22424-0_17</a>.","bibtex":"@inbook{Beverungen_Wolf_Bartelheimer_2018, place={Wiesbaden}, title={Digitale Transformation von Dienstleistungssystemen}, DOI={<a href=\"https://doi.org/10.1007/978-3-658-22424-0_17\">10.1007/978-3-658-22424-0_17</a>}, booktitle={Service Business Development}, publisher={Springer Fachmedien Wiesbaden}, author={Beverungen, Daniel and Wolf, Verena and Bartelheimer, Christian}, year={2018}, pages={395–422} }","ama":"Beverungen D, Wolf V, Bartelheimer C. Digitale Transformation von Dienstleistungssystemen. In: <i>Service Business Development</i>. Wiesbaden: Springer Fachmedien Wiesbaden; 2018:395-422. doi:<a href=\"https://doi.org/10.1007/978-3-658-22424-0_17\">10.1007/978-3-658-22424-0_17</a>"},"publication":"Service Business Development"},{"citation":{"mla":"Downes, Jimmy F., et al. “Product Market Effects of IFRS Adoption.” <i>Journal of Accounting and Public Policy</i>, vol. 37, no. 5, Elsevier, 2018, pp. 376–401, doi:<a href=\"https://doi.org/10.1016/j.jaccpubpol.2018.09.004\">10.1016/j.jaccpubpol.2018.09.004</a>.","ama":"Downes JF, Flagmeier V, Godsell D. Product market effects of IFRS adoption. <i>Journal of Accounting and Public Policy</i>. 2018;37(5):376-401. doi:<a href=\"https://doi.org/10.1016/j.jaccpubpol.2018.09.004\">10.1016/j.jaccpubpol.2018.09.004</a>","bibtex":"@article{Downes_Flagmeier_Godsell_2018, title={Product market effects of IFRS adoption}, volume={37}, DOI={<a href=\"https://doi.org/10.1016/j.jaccpubpol.2018.09.004\">10.1016/j.jaccpubpol.2018.09.004</a>}, number={5}, journal={Journal of Accounting and Public Policy}, publisher={Elsevier}, author={Downes, Jimmy F and Flagmeier, Vanessa and Godsell, David}, year={2018}, pages={376–401} }","apa":"Downes, J. F., Flagmeier, V., &#38; Godsell, D. (2018). Product market effects of IFRS adoption. <i>Journal of Accounting and Public Policy</i>, <i>37</i>(5), 376–401. <a href=\"https://doi.org/10.1016/j.jaccpubpol.2018.09.004\">https://doi.org/10.1016/j.jaccpubpol.2018.09.004</a>","ieee":"J. F. Downes, V. Flagmeier, and D. Godsell, “Product market effects of IFRS adoption,” <i>Journal of Accounting and Public Policy</i>, vol. 37, no. 5, pp. 376–401, 2018.","chicago":"Downes, Jimmy F, Vanessa Flagmeier, and David Godsell. “Product Market Effects of IFRS Adoption.” <i>Journal of Accounting and Public Policy</i> 37, no. 5 (2018): 376–401. <a href=\"https://doi.org/10.1016/j.jaccpubpol.2018.09.004\">https://doi.org/10.1016/j.jaccpubpol.2018.09.004</a>.","short":"J.F. Downes, V. Flagmeier, D. Godsell, Journal of Accounting and Public Policy 37 (2018) 376–401."},"status":"public","jel":["D43","G32","G38"],"page":"376-401","publisher":"Elsevier","_id":"5101","user_id":"64756","volume":37,"issue":"5","publication":"Journal of Accounting and Public Policy","abstract":[{"text":"Prior literature finds that International Financial Reporting Standards (IFRS) adopters enjoy lower financing costs subsequent to IFRS adoption. We predict and find that mandatory IFRS adopters exploit lower financing costs to increase market share vis-à-vis non-adopters. This effect is robust across several different model specifications in a sample capturing the universe of public and private firms in the EU, in a matched sample of public and private firms, and in a public firm sample comparing mandatory and voluntary IFRS adopters. We further find that IFRS is associated with an increase (decrease) in industry sales concentration (competition), consistent with large public firms increasing market share. In supplemental analyses, we find that mandatory adopters issue more equity and debt after IFRS adoption and that larger market share gains accrue to those mandatory IFRS adopters that issue more equity and debt after IFRS adoption. Overall, we provide evidence of unintended product market consequences of IFRS adoption.","lang":"eng"}],"date_created":"2018-10-31T06:59:36Z","keyword":["Financial reporting regulationProduct market competition"],"type":"journal_article","department":[{"_id":"551"},{"_id":"189"}],"title":"Product market effects of IFRS adoption","year":"2018","author":[{"full_name":"Downes, Jimmy F","last_name":"Downes","first_name":"Jimmy F"},{"id":"8084","last_name":"Flagmeier","first_name":"Vanessa","full_name":"Flagmeier, Vanessa"},{"full_name":"Godsell, David","last_name":"Godsell","first_name":"David"}],"date_updated":"2022-01-06T07:01:38Z","publication_status":"published","intvolume":"        37","language":[{"iso":"eng"}],"doi":"10.1016/j.jaccpubpol.2018.09.004"},{"citation":{"ieee":"S. Müller and V. Kluge, “Demografiegerechtes Verbraucherrecht? – Die Verbraucherstellung im Spiegel sozialer, wirtschaftlicher und technologischer Prozesse,” in <i>Jenseits des Otto Normalverbrauchers – Verbraucherpolitik in Zeiten des „unmanageable consumer“</i>, 8th ed., C. Bala and W. Schuldzinski, Eds. Düsseldorf: Kompetenzzentrum Verbraucherforschung NRW, Verbraucherzentrale Nordrhein-Westfalen e.V., 2018, pp. 77–95.","apa":"Müller, S., &#38; Kluge, V. (2018). Demografiegerechtes Verbraucherrecht? – Die Verbraucherstellung im Spiegel sozialer, wirtschaftlicher und technologischer Prozesse. In C. Bala &#38; W. Schuldzinski (Eds.), <i>Jenseits des Otto Normalverbrauchers – Verbraucherpolitik in Zeiten des „unmanageable consumer“</i> (8th ed., pp. 77–95). Düsseldorf: Kompetenzzentrum Verbraucherforschung NRW, Verbraucherzentrale Nordrhein-Westfalen e.V. <a href=\"https://doi.org/10.15501/978-3-86336-920-0_4\">https://doi.org/10.15501/978-3-86336-920-0_4</a>","chicago":"Müller, Stefan, and Vanessa Kluge. “Demografiegerechtes Verbraucherrecht? – Die Verbraucherstellung im Spiegel sozialer, wirtschaftlicher und technologischer Prozesse.” In <i>Jenseits des Otto Normalverbrauchers – Verbraucherpolitik in Zeiten des „unmanageable consumer“</i>, edited by Christian Bala and Wolfgang Schuldzinski, 8th ed., 77–95. Düsseldorf: Kompetenzzentrum Verbraucherforschung NRW, Verbraucherzentrale Nordrhein-Westfalen e.V., 2018. <a href=\"https://doi.org/10.15501/978-3-86336-920-0_4\">https://doi.org/10.15501/978-3-86336-920-0_4</a>.","short":"S. Müller, V. Kluge, in: C. Bala, W. Schuldzinski (Eds.), Jenseits des Otto Normalverbrauchers – Verbraucherpolitik in Zeiten des „unmanageable consumer“, 8th ed., Kompetenzzentrum Verbraucherforschung NRW, Verbraucherzentrale Nordrhein-Westfalen e.V., Düsseldorf, 2018, pp. 77–95.","mla":"Müller, Stefan, and Vanessa Kluge. “Demografiegerechtes Verbraucherrecht? – Die Verbraucherstellung im Spiegel sozialer, wirtschaftlicher und technologischer Prozesse.” <i>Jenseits des Otto Normalverbrauchers – Verbraucherpolitik in Zeiten des „unmanageable consumer“</i>, edited by Christian Bala and Wolfgang Schuldzinski, 8th ed., Kompetenzzentrum Verbraucherforschung NRW, Verbraucherzentrale Nordrhein-Westfalen e.V., 2018, pp. 77–95, doi:<a href=\"https://doi.org/10.15501/978-3-86336-920-0_4\">10.15501/978-3-86336-920-0_4</a>.","bibtex":"@inbook{Müller_Kluge_2018, place={Düsseldorf}, edition={8}, title={Demografiegerechtes Verbraucherrecht? – Die Verbraucherstellung im Spiegel sozialer, wirtschaftlicher und technologischer Prozesse}, DOI={<a href=\"https://doi.org/10.15501/978-3-86336-920-0_4\">10.15501/978-3-86336-920-0_4</a>}, booktitle={Jenseits des Otto Normalverbrauchers – Verbraucherpolitik in Zeiten des „unmanageable consumer“}, publisher={Kompetenzzentrum Verbraucherforschung NRW, Verbraucherzentrale Nordrhein-Westfalen e.V.}, author={Müller, Stefan and Kluge, Vanessa}, editor={Bala, Christian and Schuldzinski, WolfgangEditors}, year={2018}, pages={77–95} }","ama":"Müller S, Kluge V. Demografiegerechtes Verbraucherrecht? – Die Verbraucherstellung im Spiegel sozialer, wirtschaftlicher und technologischer Prozesse. In: Bala C, Schuldzinski W, eds. <i>Jenseits des Otto Normalverbrauchers – Verbraucherpolitik in Zeiten des „unmanageable consumer“</i>. 8th ed. Düsseldorf: Kompetenzzentrum Verbraucherforschung NRW, Verbraucherzentrale Nordrhein-Westfalen e.V.; 2018:77-95. doi:<a href=\"https://doi.org/10.15501/978-3-86336-920-0_4\">10.15501/978-3-86336-920-0_4</a>"},"file_date_updated":"2018-10-31T12:51:18Z","place":"Düsseldorf","status":"public","has_accepted_license":"1","_id":"5169","publisher":"Kompetenzzentrum Verbraucherforschung NRW, Verbraucherzentrale Nordrhein-Westfalen e.V.","edition":"8","page":"77-95","editor":[{"last_name":"Bala","first_name":"Christian","full_name":"Bala, Christian"},{"full_name":"Schuldzinski, Wolfgang","last_name":"Schuldzinski","first_name":"Wolfgang"}],"user_id":"23607","ddc":["340"],"publication":"Jenseits des Otto Normalverbrauchers – Verbraucherpolitik in Zeiten des „unmanageable consumer“","abstract":[{"lang":"ger","text":"Während das Verbraucherprivatrecht an sich recht dicht reguliert ist, hat es demografische Entwicklungen und Kenngrößen bislang noch nicht gezielt aufgegriffen. Doch altersbedingte Einschränkungen oder Sprach- und Technikbarrieren können die praktische Wirksamkeit des Verbraucherrechts in \"demografisch geprägten\" Sachverhalten in Frage stellen. Der vorliegende Beitrag möchte den Stand des Verbraucherrechts daraufhin untersuchen, ob das Recht demografieblind ist oder ob Anknüpfungspunkte bestehen, welche die Aufnahme individueller Alters-, Migrations- und Kulturerfahrungen bei der Ausformung des Verbraucherrechts gestatten...."}],"date_created":"2018-10-31T10:19:50Z","file":[{"date_updated":"2018-10-31T12:51:18Z","relation":"main_file","access_level":"closed","file_size":103737,"file_name":"bzv8_04_Mueller-Kluge_Demografiegerechtes Verbraucherrecht.pdf","content_type":"application/pdf","success":1,"file_id":"5206","creator":"pietsch","date_created":"2018-10-31T12:51:18Z"}],"department":[{"_id":"212"}],"type":"book_chapter","author":[{"id":"48894","full_name":"Müller, Stefan","last_name":"Müller","first_name":"Stefan"},{"full_name":"Kluge, Vanessa","last_name":"Kluge","first_name":"Vanessa"}],"publication_identifier":{"isbn":["978-3-86336-919-4","978-3-86336-920-0"]},"year":"2018","title":"Demografiegerechtes Verbraucherrecht? – Die Verbraucherstellung im Spiegel sozialer, wirtschaftlicher und technologischer Prozesse","publication_status":"published","date_updated":"2022-01-06T07:01:40Z","language":[{"iso":"ger"}],"doi":"10.15501/978-3-86336-920-0_4"},{"file":[{"creator":"cjhaake","date_created":"2018-11-13T20:51:34Z","relation":"main_file","date_updated":"2018-11-13T20:51:34Z","file_name":"Maintaining_vs_Milking.pdf","access_level":"closed","file_size":1107189,"file_id":"5542","success":1,"content_type":"application/pdf"}],"date_created":"2018-11-03T11:51:48Z","type":"journal_article","department":[{"_id":"205"},{"_id":"475"}],"publication":"PLoS ONE","issue":"11","abstract":[{"text":"In Internet transactions, customers and service providers often interact once and anonymously.\r\nTo prevent deceptive behavior a reputation system is particularly important to\r\nreduce information asymmetries about the quality of the offered product or service. In this\r\nstudy we examine the effectiveness of a reputation system to reduce information asymmetries\r\nwhen customers may make mistakes in judging the provided service quality. In our model,\r\na service provider makes strategic quality choices and short-lived customers are asked to\r\nevaluate the observed quality by providing ratings to a reputation system. The customer is\r\nnot able to always evaluate the service quality correctly and possibly submits an erroneous\r\nrating according to a predefined probability. Considering reputation profiles of the last three\r\nsales, within the theoretical model we derive that the service provider’s dichotomous quality\r\ndecisions are independent of the reputation profile and depend only on the probabilities of\r\nreceiving positive and negative ratings when providing low or high quality. Thus, a service\r\nprovider optimally either maintains a good reputation or completely refrains from any reputation\r\nbuilding process. However, when mapping our theoretical model to an experimental\r\ndesign we find that a significant share of subjects in the role of the service provider deviates\r\nfrom optimal behavior and chooses actions which are conditional on the current reputation\r\nprofile. With respect to these individual quality choices we see that subjects use milking\r\nstrategies which means that they exploit a good reputation. In particular, if the sales price\r\nis high, low quality is delivered until the price drops below a certain threshold, and then\r\nhigh quality is chosen until the price increases again.","lang":"eng"}],"article_number":"e0207172","language":[{"iso":"eng"}],"doi":"10.1371/journal.pone.0207172","year":"2018","title":"Maintaining vs. Milking Good Reputation when Customer Feedback is Inaccurate","author":[{"id":"26032","last_name":"Mir Djawadi","orcid":"0000-0002-6271-5912","first_name":"Behnud","full_name":"Mir Djawadi, Behnud"},{"id":"111","full_name":"Fahr, Rene","first_name":"Rene","last_name":"Fahr"},{"last_name":"Haake","first_name":"Claus-Jochen","full_name":"Haake, Claus-Jochen","id":"20801"},{"full_name":"Recker, Sonja","first_name":"Sonja","last_name":"Recker"}],"publication_identifier":{"eissn":["1932-6203"]},"publication_status":"published","date_updated":"2022-01-06T07:01:50Z","article_type":"review","intvolume":"        13","file_date_updated":"2018-11-13T20:51:34Z","citation":{"mla":"Mir Djawadi, Behnud, et al. “Maintaining vs. Milking Good Reputation When Customer Feedback Is Inaccurate.” <i>PLoS ONE</i>, vol. 13, no. 11, e0207172, Public Library of Science, 2018, doi:<a href=\"https://doi.org/10.1371/journal.pone.0207172\">10.1371/journal.pone.0207172</a>.","bibtex":"@article{Mir Djawadi_Fahr_Haake_Recker_2018, title={Maintaining vs. Milking Good Reputation when Customer Feedback is Inaccurate}, volume={13}, DOI={<a href=\"https://doi.org/10.1371/journal.pone.0207172\">10.1371/journal.pone.0207172</a>}, number={11e0207172}, journal={PLoS ONE}, publisher={Public Library of Science}, author={Mir Djawadi, Behnud and Fahr, Rene and Haake, Claus-Jochen and Recker, Sonja}, year={2018} }","ama":"Mir Djawadi B, Fahr R, Haake C-J, Recker S. Maintaining vs. Milking Good Reputation when Customer Feedback is Inaccurate. <i>PLoS ONE</i>. 2018;13(11). doi:<a href=\"https://doi.org/10.1371/journal.pone.0207172\">10.1371/journal.pone.0207172</a>","ieee":"B. Mir Djawadi, R. Fahr, C.-J. Haake, and S. Recker, “Maintaining vs. Milking Good Reputation when Customer Feedback is Inaccurate,” <i>PLoS ONE</i>, vol. 13, no. 11, 2018.","apa":"Mir Djawadi, B., Fahr, R., Haake, C.-J., &#38; Recker, S. (2018). Maintaining vs. Milking Good Reputation when Customer Feedback is Inaccurate. <i>PLoS ONE</i>, <i>13</i>(11). <a href=\"https://doi.org/10.1371/journal.pone.0207172\">https://doi.org/10.1371/journal.pone.0207172</a>","short":"B. Mir Djawadi, R. Fahr, C.-J. Haake, S. Recker, PLoS ONE 13 (2018).","chicago":"Mir Djawadi, Behnud, Rene Fahr, Claus-Jochen Haake, and Sonja Recker. “Maintaining vs. Milking Good Reputation When Customer Feedback Is Inaccurate.” <i>PLoS ONE</i> 13, no. 11 (2018). <a href=\"https://doi.org/10.1371/journal.pone.0207172\">https://doi.org/10.1371/journal.pone.0207172</a>."},"project":[{"name":"SFB 901 - Subproject A3","_id":"7"},{"_id":"8","name":"SFB 901 - Subproject A4"},{"name":"SFB 901","_id":"1"},{"name":"SFB 901 - Project Area A","_id":"2"}],"_id":"5330","funded_apc":"1","publisher":"Public Library of Science","user_id":"477","ddc":["330"],"volume":13,"status":"public","has_accepted_license":"1"},{"user_id":"477","_id":"5422","language":[{"iso":"ger"}],"publisher":"Universität Paderborn","date_updated":"2022-01-06T07:01:53Z","author":[{"full_name":"Diemke, Viktoria","last_name":"Diemke","first_name":"Viktoria"}],"title":"Vertrauen und Vertrauenswürdigkeit - Akteure auf Cloud-basierten Plattformen","year":"2018","status":"public","department":[{"_id":"19"}],"type":"bachelorsthesis","date_created":"2018-11-07T16:36:06Z","project":[{"_id":"1","name":"SFB 901"},{"_id":"2","name":"SFB 901 - Project Area A"},{"name":"SFB 901 - Subproject A4","_id":"8"}],"citation":{"bibtex":"@book{Diemke_2018, title={Vertrauen und Vertrauenswürdigkeit - Akteure auf Cloud-basierten Plattformen}, publisher={Universität Paderborn}, author={Diemke, Viktoria}, year={2018} }","ama":"Diemke V. <i>Vertrauen und Vertrauenswürdigkeit - Akteure auf Cloud-basierten Plattformen</i>. Universität Paderborn; 2018.","mla":"Diemke, Viktoria. <i>Vertrauen und Vertrauenswürdigkeit - Akteure auf Cloud-basierten Plattformen</i>. Universität Paderborn, 2018.","chicago":"Diemke, Viktoria. <i>Vertrauen und Vertrauenswürdigkeit - Akteure auf Cloud-basierten Plattformen</i>. Universität Paderborn, 2018.","short":"V. Diemke, Vertrauen und Vertrauenswürdigkeit - Akteure auf Cloud-basierten Plattformen, Universität Paderborn, 2018.","ieee":"V. Diemke, <i>Vertrauen und Vertrauenswürdigkeit - Akteure auf Cloud-basierten Plattformen</i>. Universität Paderborn, 2018.","apa":"Diemke, V. (2018). <i>Vertrauen und Vertrauenswürdigkeit - Akteure auf Cloud-basierten Plattformen</i>. Universität Paderborn."}}]