TY - CONF AB - 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. AU - Reimann, Raphael AU - Caron, Matthew ID - 50437 T2 - Wirtschaftsinformatik TI - Analyzing the Needs of Ukrainian Refugees on Telegram in Real-Time: A Machine Learning Approach ER - TY - GEN AU - Knorr, Lukas AU - Jungeilges, André AU - Pfeifer, Florian AU - Burmeister, Sascha Christian AU - Meschede, Henning ID - 48335 TI - Regenerative Energien für einen effizienten Betrieb von Presshärtelinien ER - TY - CONF AB - 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. AU - Brennig, Katharina AU - Müller, Oliver ID - 37058 KW - Digital Services KW - Line of Visibility KW - Process Transparency KW - Customer Preferences KW - Conjoint Analysis T2 - Hawaii International Conference on System Sciences TI - More Isn’t Always Better – Measuring Customers’ Preferences for Digital Process Transparency ER - TY - CONF AB - 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. AU - Brock, Jonathan AU - Löhr, Bernd AU - Brennig, Katharina AU - Seger, Thilo AU - Bartelheimer, Christian AU - von Enzberg, Sebastian AU - Kühn, Arno AU - Dumitrescu, Roman ID - 50459 T2 - European Conference on Information Systems TI - A Process Mining Maturity Model: Enabling Organizations to Assess and Improve their Process Mining Activities ER - TY - CHAP AU - Brennig, Katharina AU - Benkert, Kay AU - Löhr, Bernd AU - Müller, Oliver ID - 50450 SN - 1865-1348 T2 - Business Process Management Workshops TI - Text-Aware Predictive Process Monitoring of Knowledge-Intensive Processes: Does Control Flow Matter? ER - TY - JOUR AU - Yahyaoui, Y. AU - Jakob, E.A. AU - Steinmetz, Holger AU - Wehner, M.C. AU - Isidor, R. AU - Kabst, Rüdiger ID - 50461 IS - 4 JF - Nonprofit Management & Leadership TI - The Equivocal Image of Young Social Enterprises - How Self- vs. Other-Oriented Values Influence External Perceptions VL - 33 ER - TY - CONF AU - Schütze, Christian AU - Lammert, Olesja AU - Richter, Birte AU - Thommes, Kirsten AU - Wrede, Britta ID - 48280 T2 - Artificial Intelligence in HCI TI - Emotional Debiasing Explanations for Decisions in HCI ER - TY - CONF AU - Küpper, K. AU - Garnefeld, I. AU - Steinhoff, Lena ID - 50978 TI - Evaluation of product testing programs as an effective marketing tool - Negative and positive effects of rejections in product testing programs ER - TY - CONF AU - Alberternst, B. AU - Giesler, M. AU - Steinhoff, Lena ID - 50975 TI - The Consumerization of Care: How Capitalism Is Co-Opting Solidarity ER - TY - JOUR AB - 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. AU - Flagmeier, Vanessa AU - Müller, Jens AU - Sureth-Sloane, Caren ID - 29050 IS - 1 JF - Accounting and Business Research TI - When Do Firms Highlight Their Effective Tax Rate? VL - 53 ER - TY - JOUR AU - Koch, Reinald AU - Holtmann, Svea AU - Giese, Henning ID - 46042 IS - 1-2 JF - Journal of Business Economics SN - 0044-2372 TI - Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises VL - 93 ER - TY - JOUR AU - Hoppe, Thomas AU - Schanz, Deborah AU - Sturm, Susann AU - Sureth-Sloane, Caren ID - 22924 IS - 2 JF - European Accounting Review SN - 0963-8180 TI - The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity VL - 32 ER - TY - CONF AU - Ozuna, Edna AU - Steinhoff, Lena ID - 50979 TI - Customer Misbehavior in the Peer-to-Peer Sharing Economy: The Mixed Role of Face-to-Face Interactions ER - TY - CONF AU - Ozuna, Edna AU - Steinhoff, Lena ID - 50977 TI - Face-to-Face Interactions in Peer-to-Peer Sharing Economy Services: An Effective Barrier to Customer Misbehavior? ER - TY - GEN AU - Greil, Stefan AU - Kaluza-Thiesen, Eleonore AU - Schulz, Kim Alina AU - Sureth-Sloane, Caren ID - 48414 TI - Umfrage: Tax Compliance und Verrechnungspreise ER - TY - JOUR AU - Maiterth, Ralf AU - Sureth-Sloane, Caren AU - Dyck, Daniel AU - Heinemann-Heile, Vanessa ID - 49548 IS - online first JF - Schmalenbach IMPULSE TI - GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? VL - 3 ER - TY - GEN AU - Heinemann-Heile, Vanessa AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 49295 TI - Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie ER - TY - GEN AU - Heinemann-Heile, Vanessa AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 49293 TI - Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48455 TI - Open Educational Resources zur Förderung nachhaltiger Bildung und Forschung. In: Jahrestagung 2023 der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaften ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48446 TI - 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 ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48447 TI - 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 ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48453 TI - Green-4-Future – Project Insights to its best! In: Training and Cooperation Activity (TCA) “Green Erasmus: pathways to sustainable projects and institutions” ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48450 TI - Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA1. Business CANVAS Model – in Green Entrepreneurships ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48454 TI - 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?! ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48452 TI - Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA2. Creative Thinking – in Green Entrepreneurships ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48457 TI - STEMinAction- Final Project Meeting – Unlocking Long-Term Sustainability: Harnessing Open Educational Resources (OER) Beyond Project Lifetimes ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48451 TI - Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA1. Use, sharing and creating Open Educational Resources – Why is it so important? ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48445 TI - 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 ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 47900 T2 - Kölner Zeitschrift für Wirtschaft und Pädagogik TI - Gestaltung von Open Educational Resources zur Förderung von Nachhaltigkeit in Bildung und Wirtschaft ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48449 TI - Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA1. Creative Thinking – in Green Entrepreneurships ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48444 TI - SAFE -Streaming approaches for Europe - Enhancing the digital competences by streaming approaches for schools to tackle the challenges of COVID-19 ER - TY - JOUR AU - Unterstell, Rembert ID - 46043 IS - 1 JF - forschung - Das Magazin der Deutschen Forschungsgemeinschaft TI - Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane ER - TY - JOUR AB - 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. AU - Bartelheimer, Christian AU - Wolf, Verena AU - Beverungen, Daniel ID - 51770 IS - 5 JF - Information Systems Journal KW - Computer Networks and Communications KW - Information Systems KW - Software SN - 1350-1917 TI - Workarounds as generative mechanisms for bottom‐up process innovation—Insights from a multiple case study VL - 33 ER - TY - JOUR AU - Seutter, Janina AU - Kutzner, K. AU - Stadtländer, M. AU - Kundisch, Dennis AU - Knackstedt, R. ID - 46492 IS - 1 JF - Electronic Markets TI - “Sorry, Too Much Information”. Designing Online Review Systems that Support Information Search and Processing VL - 33 ER - TY - JOUR AU - Seutter, Janina AU - Müller, Michelle AU - Kundisch, Dennis ID - 46040 IS - 4 JF - Wirtschaftsinformatik & Management TI - Verdrängen Smart-Product-Service-Systeme die Interaktion in Online-Communities? – Empirische Evidenz aus einer Rezept-Community VL - 15 ER - TY - CONF AB - 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. AU - Hanselle, Jonas AU - Kornowicz, Jaroslaw AU - Heid, Stefan AU - Thommes, Kirsten AU - Hüllermeier, Eyke ID - 51162 T2 - Lernen, Wissen, Daten, Analysen (LWDA) Conference Proceedings TI - Comparing Humans and Algorithms in Feature Ranking: A Case-Study in the Medical Domain ER - TY - GEN AU - Beutner, Marc AU - Schneider, Jennifer Nicole ID - 47901 T2 - International Conference on Industry Sciences and Computer Science Innovation TI - The use of IT and OER to support remote sustainable work in Europeans Green Economy ER - TY - THES AU - Schneider, Jennifer Nicole ID - 48010 TI - Open Educational Resources in der beruflichen Bildungslandschaft ER - TY - GEN AU - Unterstell, Rembert ID - 51019 TI - Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane ER - TY - GEN AU - Unterstell, Rembert ID - 51024 TI - Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane ER - TY - JOUR AB - 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. AU - Sänger, Niklas AU - Jenert, Tobias ID - 50520 IS - 3 JF - Zeitschrift für Berufs- und Wirtschaftspädagogik TI - TPACK, DPACK, XY-Pack? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung VL - 119 ER - TY - CHAP AU - Scharlau, Ingrid AU - Jenert, Tobias ED - Wildt, Johannes ED - Rhein, Rüdiger ID - 52086 SN - 978-3-8394-6180-8 T2 - Hochschuldidaktik als Wissenschaft: Disziplinäre, interdisziplinäre und transdisziplinäre Perspektiven TI - Evidenzbasierte Hochschuldidaktik ER - TY - CONF AU - Sänger, Niklas ID - 48536 TI - TPACK, DPACK, XY-PACK? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung ER - TY - CONF AU - Sänger, Niklas ID - 46037 TI - Der Einsatz von didaktischen Fallstudien zur Erkundung digital transformierter Arbeits- und Geschäftsprozesse im Studienfach Wirtschaftswissenschaft für das Lehramt an Berufskollegs ER - TY - CONF AU - Sänger, Niklas ID - 46036 TI - Didaktische Fallstudien zur exemplarischen Erkundung der digitalen Transformation der Arbeits- und Geschäftsprozesse im Studienfach Wirtschaftswissenschaft für das Lehramt an Berufskollegs ER - TY - CONF AU - Sänger, Niklas ID - 48535 TI - Technological Pedagogical Content Framework for the Vocational Teacher Education in Germany ER - TY - CONF AU - Büker, Ronja AU - Jenert, Tobias AU - Fahrbach, Manuel ID - 52718 T2 - Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft TI - Vorstellung eines Trainings zur Förderung des selbstregulierten unternehmerischen Lernens in der Entrepreneurship-Education. ER - TY - CONF AU - Sänger, Niklas AU - Jenert, Tobias AU - Kremer, H.-Hugo ID - 52717 T2 - Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft TI - TPACK, DPACK, XY-PACK? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung ER - TY - CONF AU - Jenert, Tobias AU - Mordhorst, Lisa Friederike Anna ID - 52719 T2 - Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft TI - Integrationsgestaltung ausbildungsintegrierender Studienprogramme. Eine theorie- und fallstudienbasierte Analyse ER - TY - CONF AU - Mordhorst, Lisa Friederike Anna AU - Jenert, Tobias ID - 52721 T2 - Jahrestagung der Gesellschaft für Hochschulforschung TI - Integrationsgestaltung ausbildungsintegrierender Studienprogramme. Eine theorie- und fallstudienbasierte Analyse ER - TY - CONF AU - Jenert, Tobias AU - Büker, Ronja ID - 52720 TI - Jenert, T. & Büker, R. (2023). Designing Self-Regulation interventions for different target groups in Entrepreneurship Education ER - TY - CONF AU - Sloane, Hannah Sabrina AU - Schmöckel, Sabrina ID - 52866 TI - Turning Disciplinary Differences from a Brake into a Motor in Higher Education (Collaboration) ER - TY - CONF AU - Sloane, Hannah Sabrina AU - Heidebrecht, Jana ID - 52864 TI - Entwurfsmuster: Fachsensible wissenschaftliche Begleitung ER - TY - JOUR AU - Pelster, Matthias AU - Schaltegger, Stefan ID - 25041 IS - 1 JF - Business Ethics, the Environment & Responsibility TI - The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers VL - 31 ER - TY - CONF AU - Müller, Michelle AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 24579 T2 - Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS) TI - Dear Guests, please pay for my license – Analyzing the heterogenous cost-pass-through of commercial and non-commercial rental suppliers in response to regulatory policies ER - TY - CONF AU - Seutter, Janina AU - Müller, Michelle AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 24581 T2 - Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS) TI - Moment or Movement – An Empirical Analysis of the Heterogeneous Impact of Media Attention on Charitable Crowdfunding Campaigns ER - TY - CONF AU - zur Heiden, Philipp AU - Priefer, Jennifer AU - Beverungen, Daniel ED - Bui, Tung X. ID - 29146 SN - 978-0-9981331-5-7 T2 - Proceedings of the 55th Hawaii International Conference on System Sciences TI - Utilizing Geographic Information Systems for Condition-Based Maintenance on the Energy Distribution Grid ER - TY - CONF AU - Herwix, Alexander AU - zur Heiden, Philipp ED - Bui, Tung X. ID - 29147 SN - 978-0-9981331-5-7 T2 - Proceedings of the 55th Hawaii International Conference on System Sciences TI - Context in Design Science Research: Taxonomy and Framework ER - TY - CONF AU - zur Heiden, Philipp AU - Beverungen, Daniel ED - Bui, Tung X. ID - 29148 SN - 978-0-9981331-5-7 T2 - Proceedings of the 55th Hawaii International Conference on System Sciences TI - A Renaissance of Context in Design Science Research ER - TY - CONF AU - Schoormann, T. AU - Möller, F. AU - Szopinski, Daniel ID - 27280 T2 - Tagungsband der 17. Internationalen Tagung Wirtschaftsinformatik 2022 TI - Exploring purposes of using taxonomies ER - TY - CONF AB - Explainability for machine learning gets more and more important in high-stakes decisions like real estate appraisal. While traditional hedonic house pricing models are fed with hard information based on housing attributes, recently also soft information has been incorporated to increase the predictive performance. This soft information can be extracted from image data by complex models like Convolutional Neural Networks (CNNs). However, these are intransparent which excludes their use for high-stakes financial decisions. To overcome this limitation, we examine if a two-stage modeling approach can provide explainability. We combine visual interpretability by Regression Activation Maps (RAM) for the CNN and a linear regression for the overall prediction. Our experiments are based on 62.000 family homes in Philadelphia and the results indicate that the CNN learns aspects related to vegetation and quality aspects of the house from exterior images, improving the predictive accuracy of real estate appraisal by up to 5.4%. AU - Kucklick, Jan-Peter ID - 27506 KW - Explainable Artificial Intelligence (XAI) KW - Regression Activation Maps KW - Real Estate Appraisal KW - Convolutional Block Attention Module KW - Computer Vision T2 - 55th Annual Hawaii International Conference on System Sciences (HICSS-55) TI - Visual Interpretability of Image-based Real Estate Appraisal ER - TY - CONF AB - Accurate real estate appraisal is essential in decision making processes of financial institutions, governments, and trending real estate platforms like Zillow. One of the most important factors of a property’s value is its location. However, creating accurate quantifications of location remains a challenge. While traditional approaches rely on Geographical Information Systems (GIS), recently unstructured data in form of images was incorporated in the appraisal process, but text data remains an untapped reservoir. Our study shows that using text data in form of geolocated Wikipedia articles can increase predictive performance over traditional GIS-based methods by 8.2% in spatial out-of-sample validation. A framework to automatically extract geographically weighted vector representations for text is established and used alongside traditional structural housing features to make predictions and to uncover local patterns on sale price for real estate transactions between 2015 and 2020 in Allegheny County, Pennsylvania. AU - Heuwinkel, Tim AU - Kucklick, Jan-Peter AU - Müller, Oliver ID - 27507 KW - Real Estate Appraisal KW - Text Regression KW - Natural Language Processing (NLP) KW - Location Intelligence KW - Wikipedia T2 - 55th Annual Hawaii International Conference on System Sciences (HICSS-55) TI - Using Geolocated Text to Quantify Location in Real Estate Appraisal ER - TY - THES AU - Fanasch, Patrizia ID - 30201 TI - Governance and Reputation in the Market for Experience Goods ER - TY - JOUR AU - Hoyer, Britta AU - van Straaten, Dirk ID - 30341 JF - Journal of Behavioral and Experimental Economics KW - General Social Sciences KW - Economics and Econometrics KW - Applied Psychology SN - 2214-8043 TI - Anonymity and Self-Expression in Online Rating Systems - An Experimental Analysis VL - 98 ER - TY - GEN AU - Schulz, Michael AU - Neuhaus, Uwe AU - Kaufmann, Jens AU - Kühnel, Stephan AU - Alekozai, Emal M. AU - Rohde, Heiko AU - Hoseini, Sayed AU - Theuerkauf, René AU - Badura, Daniel AU - Kerzel, Ulrich AU - Lanquillon, Carsten AU - Daurer, Stephan AU - Günther, Maik AU - Huber, Lukas AU - Thiée, Lukas-Walter AU - zur Heiden, Philipp AU - Passlick, Jens AU - Dieckmann, Jonas AU - Schwade, Florian AU - Seyffarth, Tobias AU - Badewitz, Wolfgang AU - Rissler, Raphael AU - Sackmann, Stefan AU - Gölzer, Philipp AU - Welter, Felix AU - Röth, Jochen AU - Seidelmann, Julian AU - Haneke, Uwe ID - 30737 TI - DASC-PM v1.1 - Ein Vorgehensmodell für Data-Science-Projekte ER - TY - JOUR AU - Hoppe, Julia Amelie AU - Melkas, Helinä AU - Pekkarinen, Satu AU - Tuisku, Outi AU - Hennala, Lea AU - Johansson-Pajala, Rose-Marie AU - Gustafsson, Christine AU - Thommes, Kirsten ID - 32266 JF - International Journal of Human–Computer Interaction KW - Computer Science Applications KW - Human-Computer Interaction KW - Human Factors and Ergonomics SN - 1044-7318 TI - Perception of Society’s Trust in Care Robots by Public Opinion Leaders ER - TY - JOUR AU - Hoppe, Julia Amelie AU - Melkas, Helinä AU - Pekkarinen, Satu AU - Tuisku, Outi AU - Hennala, Lea AU - Johansson-Pajala, Rose-Marie AU - Gustafsson, Christine AU - Thommes, Kirsten ID - 32267 JF - International Journal of Human–Computer Interaction KW - Computer Science Applications KW - Human-Computer Interaction KW - Human Factors and Ergonomics SN - 1044-7318 TI - Perception of Society’s Trust in Care Robots by Public Opinion Leaders ER - TY - CHAP AU - Akkerman, Agnes AU - Manevska, Katerina AU - Thommes, Kirsten AU - Sluiter, Roderick ID - 32272 SN - 9781003125730 T2 - Employment Relations as Networks TI - Losing What You Never Had ER - TY - JOUR AU - Poniatowski, Martin AU - Lüttenberg, Hedda AU - Beverungen, Daniel AU - Kundisch, Dennis ID - 17869 JF - Information Systems and e-Business Management, Special Issue on Platform Business Models and Platform Strategies TI - Three Layers of Abstraction—A Conceptual Framework for Theorizing digital Multi-Sided Platforms VL - 2 ER - TY - CHAP AU - zur Heiden, Philipp AU - Priefer, Jennifer AU - Beverungen, Daniel ED - Bruhn, Manfred ED - Hadwich, Karsten ID - 32363 SN - 2662-3382 T2 - Forum Dienstleistungsmanagement TI - Smart Service für die prädiktive Instandhaltung zentraler Komponenten des Mittelspannungs-Netzes ER - TY - JOUR AU - Hoffmann, Christin AU - Thommes, Kirsten ID - 34044 JF - Journal of Cleaner Production KW - Industrial and Manufacturing Engineering KW - Strategy and Management KW - General Environmental Science KW - Renewable Energy KW - Sustainability and the Environment KW - Building and Construction SN - 0959-6526 TI - Clear Roads and Dirty Air? Indirect effects of reduced private traffic congestion on emissions from heavy traffic ER - TY - JOUR AU - Hoffmann, Christin AU - Thommes, Kirsten ID - 34045 JF - Journal of Cleaner Production KW - Industrial and Manufacturing Engineering KW - Strategy and Management KW - General Environmental Science KW - Renewable Energy KW - Sustainability and the Environment KW - Building and Construction SN - 0959-6526 TI - Clear Roads and Dirty Air? Indirect effects of reduced private traffic congestion on emissions from heavy traffic ER - TY - JOUR AB - This study investigates the conditions under which tax rate changes accelerate risky investments. While tax rate increases are often expected to harm investment, analytical studies find tax rate increases may foster investment under flexibility.We design a theorybased experimentwith a binomial random walk and entry–exit flexibility.We find accelerated investment upon tax rate increases irrespective of an exit option, but no corresponding response to tax cuts. This asymmetry may be due to tax salience and mechanisms from irreversible choice under uncertainty. Given this evidence of unexpected tax-reform effects, tax policymakers should carefully consider behavioral aspects. AU - Fahr, René AU - Janssen, Elmar A. AU - Sureth-Sloane, Caren ID - 29049 IS - 1-2 JF - FinanzArchiv / Public Finance Analysis KW - Economic ExperimentM KW - Investment Decisions KW - Tax Effects KW - Timing Flexibility KW - Uncertainty TI - Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment VL - 78 ER - TY - JOUR AB - We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize the effect of interpersonal trust and trust in government on both parties’ concessions. We find evidence that both kinds of trust affect the concessionary behavior, albeit in different ways. While trust in government affects concessionary behavior in line with intuitive predictions, we find that interpersonal trust only affects tax auditors. For high interpersonal trust, the alleviating effect of high trust in government on tax auditors’ concessions is less pronounced. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust. AU - Eberhartinger, Eva AU - Speitmann, Raffael AU - Sureth-Sloane, Caren AU - Wu, Yuchen ID - 29048 IS - 1-2 JF - FinanzArchiv / Public Finance Analysis KW - Behavioral Taxation KW - Concessionary Behavior KW - Interpersonal Trust KW - Tax Audit KW - Trust in Government TI - How Does Trust Affect Concessionary Behavior in Tax Bargaining? VL - 78 ER - TY - JOUR AU - Robra-Bissantz, Susanne AU - Lattemann, Christoph AU - Laue, Ralf AU - Leonhard-Pfleger, Raphaela AU - Wagner, Luisa AU - Gerundt, Oliver AU - Schlimbach, Ricarda AU - Baumann, Sabine AU - Vorbohle, Christian AU - Gottschalk, Sebastian AU - Kundisch, Dennis AU - Engels, Gregor AU - Wünderlich, Nancy AU - Nissen, Volker AU - Lohrenz, Lisa AU - Michalke, Simon ID - 33251 IS - 5 JF - HMD Praxis der Wirtschaftsinformatik TI - Methoden zum Design digitaler Plattformen, Geschäftsmodelle und Service-Ökosysteme VL - 59 ER - TY - CONF AU - Althaus, Maike AU - Poniatowski, Martin AU - Kundisch, Dennis ID - 33502 T2 - Proceedings of the 43rd International Conference on Information Systems (ICIS) TI - Tackling Crises Together? – An Econometric Analysis of Charitable Crowdfunding During the COVID-19 Pandemic ER - TY - GEN AU - Laux, Florian AU - Poniatowski, Martin AU - Kundisch, Dennis ID - 33882 TI - May I have your attention, please? Analyzing the effects of attention screening mechanisms on crowdworking platforms ER - TY - GEN AU - Seutter, Janina ID - 33885 TI - Online Reviews in B2B Markets: A Qualitative Study on the Underlying Motives ER - TY - GEN AU - Seutter, Janina ID - 30916 T2 - Proceedings of the 30th European Conference on Information Systems (ECIS) TI - Online Reviews in B2B Markets: A Qualitative Study of Underlying Motivations ER - TY - GEN AU - Poniatowski, Martin ID - 31062 T2 - Proceedings of the 28th Americas Conference on Information Systems (AMCIS) TI - How the Display of the Transaction Count Affects the Purchase Intention ER - TY - CONF AU - Vorbohle, Christian AU - Kundisch, Dennis ID - 30939 T2 - Proceedings of the 30th European Conference on Information Systems (ECIS) TI - Overcoming Silos: A Review of Business Model Modeling Languages for Business Ecosystems ER - TY - GEN AU - Althaus, Maike AU - Poniatowski, Martin AU - Kundisch, Dennis ID - 30734 TI - Tackling Crises Together? - An Econometric Analysis of Charitable Crowdfunding During the COVID-19 Pandemic ER - TY - GEN AU - Vorbohle, Christian AU - Kundisch, Dennis ID - 30212 TI - Key Properties of Sustainable Business Ecosystem Relationships ER - TY - CONF AU - Grieger, Nicole AU - Seutter, Janina AU - Kundisch, Dennis ID - 28999 T2 - Tagungsband der 17. Internationalen Tagung Wirtschaftsinformatik 2022 TI - Rollercoaster of Emotions – A Semantic Analysis of Fundraising Campaigns over the Course of the Covid-19 Pandemic ER - TY - GEN AB - We study the consequences of modeling asymmetric bargaining power in two-person bargaining problems. Comparing application of an asymmetric version of a bargaining solution to an upfront modification of the disagreement point, the resulting distortion crucially depends on the bargaining solution concept. While for the Kalai-Smorodinsky solution weaker players benefit from modifying the disagreement point, the situation is reversed for the Nash bargaining solution. There, weaker players are better off in the asymmetric bargaining solution. When comparing application of the asymmetric versions of the Nash and the Kalai-Smorodinsky solutions, we demonstrate that there is an upper bound for the weight of a player, so that she is better off with the Nash bargaining solution. This threshold is ultimately determined by the relative utilitarian bargaining solution. From a mechanism design perspective, our results provide valuable information for a social planner, when implementing a bargaining solution for unequally powerful players. AU - Haake, Claus-Jochen AU - Streck, Thomas ID - 32106 KW - Asymmetric bargaining power KW - Nash bargaining solution KW - Kalai-Smorodinsky bargaining solution TI - Distortion through modeling asymmetric bargaining power VL - 148 ER - TY - JOUR AU - Hoyer, Britta AU - De Jaegher, Kris ID - 31881 JF - International Journal of Game Theory TI - Network Disruption and the Common-Enemy Effect ER - TY - JOUR AU - Gutt, Jana Kim AU - Thommes, Kirsten ID - 34283 IS - 1 JF - Academy of Management Proceedings KW - Microbiology SN - 0065-0668 TI - Speaking of Performance: Evaluating Team Members’ Performance with Open-Ended Audio Comments VL - 2022 ER - TY - JOUR AU - Szopinski, Daniel AU - Massa, Lorenzo AU - John, Thomas AU - Kundisch, Dennis AU - Tucci, Christopher ID - 33250 JF - Communications of the Association for Information Systems TI - Modeling Business Models: A cross-disciplinary Analysis of Business Model Modeling Languages and Directions for Future Research VL - 51 ER - TY - JOUR AB - Employing a unique and hand-collected sample of 648 true sale loan securitization transactions issued by 57 stock-listed banks across the EU-12 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes the relationship between true sale loan securitization and the issuing banks’ non-performing loans to total assets ratios. Overall, we provide evidence for a negative impact of securitization on NPL exposures suggesting that banks predominantly used securitization as an instrument of credit risk transfer and diversification. In addition, the analysis at hand reveals a time-sensitive relationship between securitization and NPL exposures. While we observe an even stronger NPL-reducing effect through securitization during the non-crisis periods, the effect reverses during and after the global financial crisis suggesting that banks were forced to provide credit enhancement and employ securitization as a funding management tool. Along with the results from a variety of sensitivity analyses our study provides important implications for the recent debate on reducing NPL exposures of European banks by revitalizing the European securitization market. AU - Wengerek, Sascha Tobias AU - Hippert, Benjamin AU - Uhde, André ID - 13147 JF - The Quarterly Review of Economics and Finance KW - European Banking KW - Non-performing Loans KW - Securitization TI - Risk allocation through securitization – Evidence from non-performing loans VL - Vol. 86 (11) ER - TY - JOUR AB - The paper investigates the impact of individual attention on investor risk-taking. We analyze a large sample of trading records from a brokerage service that allows its customers to trade contracts-for-differences (CFD), and sends standardized push messages on recent stock performance to its client investors. The advantage of this sample is that it allows us to isolate the "push" messages as individual attention triggers, which we can directly link to the same individuals' risk-taking. A particular advantage of CFD trading is that it allows investors to make use of leverage, which provides us a pure measure of investors' willingness to take risks that is independent of the decision to purchase a particular stock. Leverage is a major catalyst of speculative trading, as it increases the scope of extreme returns, and enables investors to take larger positions than what they can afford with their own capital. We show that investors execute attention-driven trades with higher leverage, compared to their other trades, as well as those of other investors who are not alerted by attention triggers. AU - Arnold, Marc AU - Pelster, Matthias AU - Subrahmanyam, Marti G. ID - 21571 IS - 2 JF - Journal of Financial Economics TI - Attention triggers and investors' risk-taking VL - 143 ER - TY - JOUR AU - Sperling, Martina AU - Schryen, Guido ID - 23415 IS - 2 JF - European Journal of Operational Research (EJOR) TI - Decision Support for Disaster Relief: Coordinating Spontaneous Volunteers VL - 299 ER - TY - CONF AB - Explainable Artificial Intelligence (XAI) is currently an important topic for the application of Machine Learning (ML) in high-stakes decision scenarios. Related research focuses on evaluating ML algorithms in terms of interpretability. However, providing a human understandable explanation of an intelligent system does not only relate to the used ML algorithm. The data and features used also have a considerable impact on interpretability. In this paper, we develop a taxonomy for describing XAI systems based on aspects about the algorithm and data. The proposed taxonomy gives researchers and practitioners opportunities to describe and evaluate current XAI systems with respect to interpretability and guides the future development of this class of systems. AU - Kucklick, Jan-Peter ID - 29539 KW - Explainable Artificial Intelligence KW - XAI KW - Interpretability KW - Decision Support Systems KW - Taxonomy T2 - Wirtschaftsinformatik 2022 Proceedings TI - Towards a model- and data-focused taxonomy of XAI systems ER - TY - JOUR AU - Klingsiek, Katrin AU - John, Thomas AU - Kundisch, Dennis ID - 30295 IS - 5 JF - die hochschullehre TI - Procrastination in the Looking Glass of Self-Awareness: Can Gamified Self-Monitoring Reduce Academic Procrastination? VL - 8 ER - TY - JOUR AU - Gutt, Jana Kim AU - Thommes, Kirsten ID - 32857 IS - 1 JF - Academy of Management Proceedings KW - Microbiology SN - 0065-0668 TI - Speaking of Performance: Evaluating Team Members’ Performance with Open-Ended Audio Comments VL - 2022 ER - TY - JOUR AU - Shollo, Arisa AU - Hopf, Konstantin AU - Thiess, Tiemo AU - Müller, Oliver ID - 32866 IS - 3 JF - The Journal of Strategic Information Systems KW - Information Systems and Management KW - Information Systems KW - Management Information Systems SN - 0963-8687 TI - Shifting ML value creation mechanisms: A process model of ML value creation VL - 31 ER - TY - JOUR AB - AbstractNon-pharmaceutical interventions are an effective strategy to prevent and control COVID-19 transmission in the community. However, the timing and stringency to which these measures have been implemented varied between countries and regions. The differences in stringency can only to a limited extent be explained by the number of infections and the prevailing vaccination strategies. Our study aims to shed more light on the lockdown strategies and to identify the determinants underlying the differences between countries on regional, economic, institutional, and political level. Based on daily panel data for 173 countries and the period from January 2020 to October 2021 we find significant regional differences in lockdown strategies. Further, more prosperous countries implemented milder restrictions but responded more quickly, while poorer countries introduced more stringent measures but had a longer response time. Finally, democratic regimes and stronger manifested institutions alleviated and slowed down the introduction of lockdown measures. AU - Redlin, Margarete ID - 33221 JF - Journal of Regulatory Economics KW - Economics and Econometrics SN - 0922-680X TI - Differences in NPI strategies against COVID-19 ER - TY - JOUR AB - AbstractWe provide a partial equilibrium model wherein AI provides abilities combined with human skills to provide an aggregate intermediate service good. We use the model to find that the extent of automation through AI will be greater if (a) the economy is relatively abundant in sophisticated programs and machine abilities compared to human skills; (b) the economy hosts a relatively large number of AI-providing firms and experts; and (c) the task-specific productivity of AI services is relatively high compared to the task-specific productivity of general labor and labor skills. We also illustrate that the contribution of AI to aggregate productive labor service depends not only on the amount of AI services available but on the endogenous number of automated tasks, the relative productivity of standard and IT-related labor, and the substitutability of tasks. These determinants also affect the income distribution between the two kinds of labor. We derive several empirical implications and identify possible future extensions. AU - Gries, Thomas AU - Naudé, Wim ID - 33220 IS - 1 JF - Journal for Labour Market Research KW - General Medicine SN - 2510-5019 TI - Modelling artificial intelligence in economics VL - 56 ER - TY - JOUR AU - Gries, Thomas AU - Müller, Veronika AU - Jost, John T. ID - 33219 IS - 2 JF - Psychological Inquiry KW - General Psychology SN - 1047-840X TI - The Market for Belief Systems: A Formal Model of Ideological Choice VL - 33 ER - TY - THES AU - Endres-Fröhlich, Angelika Elfriede ID - 32856 TI - Essays on Industrial Organization and Networks: Retail Bundling, Exclusive Dealing, and Network Disruption ER - TY - JOUR AB - Abstract An individual’s relation to time may be an important driver of pro-environmental behaviour. We studied whether young individual’s gender and time-orientation are associated with pro-environmental behaviour. In a controlled laboratory environment with students in Germany, participants earned money by performing a real-effort task and were then offered the opportunity to invest their money into an environmental project that supports climate protection. Afterwards, we controlled for their time-orientation. In this consequential behavioural setting, we find that males who scored higher on future-negative orientation showed significantly more pro-environmental behaviour compared to females who scored higher on future-negative orientation and males who scored lower on future-negative orientation. Interestingly, our results are completely reversed when it comes to past-positive orientation. These findings have practical implications regarding the most appropriate way to address individuals in order to achieve more pro-environmental behaviour. AU - Hoffmann, Christin AU - Hoppe, Julia Amelie AU - Ziemann, Niklas ID - 33692 IS - 10 JF - Environmental Research Letters KW - Public Health KW - Environmental and Occupational Health KW - General Environmental Science KW - Renewable Energy KW - Sustainability and the Environment SN - 1748-9326 TI - Who has the future in mind? Gender, time perspectives, and pro-environmental behaviour VL - 17 ER -