TY - JOUR AU - Hoppe, Julia Amelie AU - Tuisku, Outi AU - Johansson-Pajala, Rose-Marie AU - Pekkarinen, Satu AU - Hennala, Lea AU - Gustafsson, Christine AU - Melkas, Helinä AU - Thommes, Kirsten ID - 34295 JF - Computers in Human Behavior Reports KW - Artificial Intelligence KW - Cognitive Neuroscience KW - Computer Science Applications KW - Human-Computer Interaction KW - Applied Psychology KW - Neuroscience (miscellaneous) SN - 2451-9588 TI - When do individuals choose care robots over a human caregiver? Insights from a laboratory experiment on choices under uncertainty ER - TY - JOUR AU - Hoppe, Julia A. AU - Tuisku, Outi AU - Johansson-Pajala, Rose-Marie AU - Pekkarinen, Satu AU - Hennala, Lea AU - Gustafsson, Christine AU - Melkas, Helinä AU - Thommes, Kirsten ID - 44636 JF - Computers in Human Behavior Reports KW - Artificial Intelligence KW - Cognitive Neuroscience KW - Computer Science Applications KW - Human-Computer Interaction KW - Applied Psychology KW - Neuroscience (miscellaneous) SN - 2451-9588 TI - When do individuals choose care robots over a human caregiver? Insights from a laboratory experiment on choices under uncertainty VL - 9 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 - 32273 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 - GEN AU - Koch, Reinald AU - Holtmann, Svea AU - Giese, Henning ID - 35799 SN - 1556-5068 TI - Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises VL - 269 ER - TY - CHAP AU - Betz, Stefan ED - Betz, Stefan ID - 49748 SN - 978-3-339-12536-1 T2 - Aktuelle Fragestellungen zu Produktion, Controlling und Logistik TI - Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem ER - TY - CHAP AU - Betz, Stefan ED - Betz, Stefan ID - 49743 SN - 978-3-339-12536-1 T2 - Aktuelle Fragestellungen zu Produktion, Controlling und Logistik TI - Strategische Erfolgsplanung für Produktinnovationen ER - TY - GEN AU - Giese, Henning AU - Koch, Reinald AU - Gamm, Markus ID - 49875 TI - Tax Avoidance and Vertical Interlocks within Multinational Enterprises ER - TY - GEN AB - Information is one of the most important ingredients for decision-making. While the neoclassical assumption of perfect information is surely an important conceptual benchmark for discussing efficient allocations, it is obviously far from describing a rational choice under real conditions. In reality, optimal choices should be considered choices under imperfect information. Thus, decision-makers' information problem can be solved by two strategies. Either they collect an optimal set of information to make an optimal allocation choice under this imperfect information set or they can apply heuristic reasoning. In this paper, we suggest a formal model framework for the example of a simple consumer decision for the allocation of differentiated goods to explore information acquisition strategies in such a simple standard choice situation. Using the model variation under perfect information as a benchmark, we answer the following questions. First and most importantly, under imperfect information, can a heuristic rule substitute information acquisition as an optimal choice? Second, what is the role of risk aversion in the information acquisition process? Finally, we explore the differences to the benchmark, both ex ante the first purchase decision and ex post when repeated purchases and consumption allows for experiences with the choices made. AU - Burs, Carina AU - Gries, Thomas ID - 49308 KW - information economics KW - imperfect information KW - Bayesian learning KW - risk KW - heuristics KW - differentiated products TI - Decision-making under Imperfect Information with Bayesian Learning or Heuristic Rules VL - No. 149 ER - TY - JOUR AU - Feng, Yuanhua AU - Gries, Thomas AU - Letmathe, Sebastian AU - Schulz, Dominik ID - 33666 IS - 1 JF - The R Journal KW - Statistics KW - Probability and Uncertainty KW - Numerical Analysis KW - Statistics and Probability SN - 2073-4859 TI - The smoots Package in R for Semiparametric Modeling of Trend Stationary Time Series VL - 14 ER - TY - CONF AU - Arslan, Kader AU - Trier, Matthias ID - 34317 KW - Social media KW - Social media marketing process KW - Social media strategy KW - Social media management KW - Guidelines T2 - Proceedings of the 33rd Australasian Conference on Information Systems (ACIS 2022) TI - Towards a Process Model for Social Media Marketing ER - TY - CHAP AU - Hrnjadovic, Damir ED - Betz, Stefan ID - 50382 SN - 978-3-339-12536-1 T2 - Aktuelle Fragestellungen zu Produktion, Logistik und Controlling TI - Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse ER - TY - CHAP AU - Fiedler, Moritz ED - Betz, Stefan ID - 50384 SN - 978-3-339-12536-1 T2 - Aktuelle Fragestellungen zu Produktion, Logistik und Controlling TI - Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen ER - TY - CHAP AU - Osthoff, Lennart ED - Betz, Stefan ID - 50386 SN - 978-3-339-12536-1 T2 - Aktuelle Fragestellungen zu Produktion, Logistik und Controlling TI - Betriebliche Standortplanung international agierender Unternehmen ER - TY - CHAP AU - Opitz, Oliver ID - 50395 SN - 978-3-339-12536-1 T2 - Aktuelle Fragestellungen zu Produktion, Logistik und Controlling TI - Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen ER - TY - CHAP AU - Faupel, Christian ED - Betz, Stefan ID - 50405 SN - 978-3-339-12536-1 T2 - Aktuelle Fragestellungen zu Produktion, Logistik und Controlling TI - Entscheidungsunterstützung durch das Controlling mittels Reporting Design ER - TY - BOOK ED - Betz, Stefan ID - 37399 TI - Aktuelle Fragestellungen zu Produktion, Controlling und Logistik ER - TY - CONF AB - Existing process mining methods are primarily designed for processes that have reached a high degree of digitalization and standardization. In contrast, the literature has only begun to discuss how process mining can be applied to knowledge-intensive processes—such as product innovation processes—that involve creative activities, require organizational flexibility, depend on single actors’ decision autonomy, and target process-external goals such as customer satisfaction. Due to these differences, existing Process Mining methods cannot be applied out-of-the-box to analyze knowledge-intensive processes. In this paper, we employ Action Design Research (ADR) to design and evaluate a process mining approach for knowledge-intensive processes. More specifically, we draw on the two processes of product innovation and engineer-to-order in manufacturing contexts. We collected data from 27 interviews and conducted 49 workshops to evaluate our IT artifact at different stages in the ADR process. From a theoretical perspective, we contribute five design principles and a conceptual artifact that prescribe how process mining ought to be designed for knowledge-intensive processes in manufacturing. From a managerial perspective, we demonstrate how enacting these principles enables their application in practice. AU - Löhr, Bernd AU - Brennig, Katharina AU - Bartelheimer, Christian AU - Beverungen, Daniel AU - Müller, Oliver ID - 36912 SN - 978-3-031-16103-2 T2 - International Conference on Business Process Management TI - Process Mining of Knowledge-Intensive Processes: An Action Design Research Study in Manufacturing ER - TY - JOUR AB - PurposeEnabled by increased (“big”) data stocks and advanced (“machine learning”) analyses, the concept of human resource analytics (HRA) is expected to systematically improve decisions in human resource management (HRM). Since so far empirical evidence on this is, however, lacking, the authors' study examines which combinations of data and analyses are employed and which combinations deliver on the promise of improved decision quality.Design/methodology/approachTheoretically, the paper employs a neo-configurational approach for founding and conceptualizing HRA. Methodically, based on a sample of German organizations, two varieties (crisp set and multi-value) of qualitative comparative analysis (QCA) are employed to identify combinations of data and analyses sufficient and necessary for HRA success.FindingsThe authors' study identifies existing configurations of data and analyses in HRM and uncovers which of these configurations cause improved decision quality. By evidencing that and which combinations of data and analyses conjuncturally cause decision quality, the authors' study provides a first confirmation of HRA success.Research limitations/implicationsMajor limitations refer to the cross-sectional and national sample and the usage of subjective measures. Major implications are the suitability of neo-configurational approaches for future research on HRA, while deeper conceptualizing and researching both the characteristics and outcomes of HRA constitutes a core future task.Originality/valueThe authors' paper employs an innovative theoretical-methodical approach to explain and analyze conditions that conjuncturally cause decision quality therewith offering much needed empirical evidence on HRA success. AU - Strohmeier, Stefan AU - Collet, Julian AU - Kabst, Rüdiger ID - 50463 IS - 3 JF - Baltic Journal of Management KW - Management of Technology and Innovation KW - Marketing KW - Organizational Behavior and Human Resource Management KW - Strategy and Management KW - Business and International Management SN - 1746-5265 TI - (How) do advanced data and analyses enable HR analytics success? A neo-configurational analysis VL - 17 ER - TY - JOUR AB - Psychologists claim that being treated kindly puts individuals in a positive emotional state: they then treat an unrelated third party more kindly. Numerous experiments document that subjects indeed ‘pay forward’ specific behavior. For example, they are less generous after having experienced stinginess. This, however, is not necessarily driven by emotions. Subjects may also imitate what they regard as socially adequate behavior. Here, I present an experiment in which imitation is not possible at the next opportunity to act with a stranger: after being given either a fun or an annoying job, subjects have to decide whether to be generous or not. I find that although subjects who are given the annoying job report more negative emotions than those with the fun job, they do not treat an unrelated third person more unkindly in terms of passing on less money. AU - Schnedler, Wendelin ID - 34473 JF - Games and Economic Behavior KW - Economics and Econometrics KW - Finance SN - 0899-8256 TI - The broken chain: Evidence against emotionally driven upstream indirect reciprocity VL - 136 ER - TY - CONF AB - In recent years, many cases of deep neural networks failing dramatically when faced with adversarial or real-world examples have been reported. Such failures, which are quite hard to detect, are often related to a generalization problem known as shortcut learning. Yet, with state-of-the-art transformer models now being ubiquitous in financial text mining, one cannot help but wonder how reliable the results conveyed in the ever-growing literature genuinely are. Against this background, we expose, in this work, how vulnerable contemporary financial text mining approaches are to shortcut learning. Focussing on the common learning task of financial sentiment classification, we assess, using two entity-based sampling strategies and our publicly-available dataset, the discrepancies between i.i.d. and o.o.d. performance estimates of four transformer models. Our results reveal that o.o.d. performance estimates are consistently weaker than those of their i.i.d. counterparts, with the error rate increasing by as much as 29.7%, thus, demonstrating how this issue can, when overlooked, lead to misleading evaluations. Moreover, we show how additional preprocessing steps, such as entity removal and vocabulary filtering, can help reduce the effects of shortcut learning by filtering out entity-related linguistic cues. AU - Caron, Matthew ID - 42631 T2 - 2022 IEEE International Conference on Big Data (Big Data) TI - Shortcut Learning in Financial Text Mining: Exposing the Overly Optimistic Performance Estimates of Text Classification Models under Distribution Shift ER - TY - CONF AB - Our world is more connected than ever before. Sadly, however, this highly connected world has made it easier to bully, insult, and propagate hate speech on the cyberspace. Even though researchers and companies alike have started investigating this real-world problem, the question remains as to why users are increasingly being exposed to hate and discrimination online. In fact, the noticeable and persistent increase in harmful language on social media platforms indicates that the situation is, actually, only getting worse. Hence, in this work, we show that contemporary ML methods can help tackle this challenge in an accurate and cost-effective manner. Our experiments demonstrate that a universal approach combining transfer learning methods and state-of-the-art Transformer architectures can trigger the efficient development of toxic language detection models. Consequently, with this universal approach, we provide platform providers with a simplistic approach capable of enabling the automated moderation of user-generated content, and as a result, hope to contribute to making the web a safer place. AU - Caron, Matthew AU - Bäumer, Frederik S. AU - Müller, Oliver ID - 25113 T2 - 55th Hawaii International Conference on System Sciences (HICSS) TI - Towards Automated Moderation: Enabling Toxic Language Detection with Transfer Learning and Attention-Based Models ER - TY - JOUR AU - Steinhoff, Lena AU - Palmatier, R. W. AU - Martin, K. D. AU - Fox, G. AU - Henderson, C. M. AU - Saint Clair, J. K. AU - Yan, S. AU - Lee, J.-Y. AU - Perko, T. AU - Harmeling, C. M. ID - 45721 IS - 1 JF - Journal of Service Management Research TI - Commentaries on Relationship Marketing: The Present and Future of Customer Relationships in Services VL - 6 ER - TY - CONF AU - Alberternst, B. AU - Steinhoff, Lena AU - Eggert, A. AU - Giesler, M. ID - 45737 T2 - 2022 AMA Summer Marketing Educators’ Conference Proceedings, Chicago TI - Theorizing Marketplace Solidarity Systems: From Consumer–Firm Dyads to Structures of Mutual Support ER - TY - CONF AU - Garnefeld, I. AU - Steinhoff, Lena AU - Küpper, K. ID - 45739 T2 - 2022 AMA Winter Marketing Educators’ Conference Proceedings, Las Vegas TI - How Do I Tell Them? Analyzing Companies' Provision of Rejection Reasons in Product Testing Programs ER - TY - CONF AU - Becker, M. AU - Wiegand, N. AU - Steinhoff, Lena AU - Baidina, K. ID - 45738 T2 - Proceedings of the 51st European Marketing Academy (EMAC) Conference, Budapest. TI - The Role of Self-Rewarding Behavior in Cashback Loyalty Programs ER - TY - GEN AU - Safaei, Reyhaneh ID - 35801 TI - Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges VL - 79 ER - TY - GEN AU - Shabestari, Mehrzad Azmi AU - Safaei, Reyhaneh ID - 35802 TI - Changes in Transfer Pricing Regulations and Corporate Investment Decisions ER - TY - JOUR AU - Steinhoff, Lena AU - Liu, J. (S.) AU - Li, X. AU - Palmatier, R. W. ID - 45720 IS - 1 JF - Journal of International Marketing TI - Customer Engagement in International Markets VL - 31 ER - TY - CHAP AU - Schlömer, Tobias AU - Kiepe, Karina AU - Thrun, Tim ED - Kraus, Rafaela ED - Kreitenweis, Tanja ED - Jeraj, Brigita ID - 51000 T2 - Intrapreneurship TI - Die Konstruktion von Geschäftsmodellen für nachhaltiges Wirtschaften: (k)eine exklusive Aufgabe des Managements?! ER - TY - GEN AU - Sureth-Sloane, Caren ID - 49290 T2 - Die Presse TI - Steuerliche Maßnahmen als Anreiz für Investitionen? ER - TY - GEN AU - Fochmann, Martin AU - Heinemann-Heile, Vanessa AU - Huber, Hans-Peter AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 35788 KW - General Earth and Planetary Sciences KW - General Environmental Science SN - 1556-5068 TI - Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation) VL - 100 ER - TY - GEN AU - Bayer, Christian AU - Engelmaier, Florian AU - Riphahn, Regina T. AU - Schmidt-Dengler, Philipp AU - Sondergeld, Virgina AU - Sureth-Sloane, Caren AU - von Wangenheim, Jonas AU - Weizsäcker, Georg ID - 35753 TI - Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik ER - TY - JOUR AU - Sureth-Sloane, Caren ID - 35771 IS - 8 JF - FinanzRundschau TI - Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen VL - 104 ER - TY - GEN AU - Interdisziplinäre Kommission für Pandemieforschung, DFG AU - Sureth-Sloane, Caren ID - 35768 TI - Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien ER - TY - JOUR AU - Tuisku, Outi AU - Johansson-Pajala, Rose-Marie AU - Hoppe, Julia Amelie AU - Pekkarinen, Satu AU - Hennala, Lea AU - Thommes, Kirsten AU - Gustafsson, Christine AU - Melkas, Helinä ID - 51210 IS - 6 JF - Behaviour & Information Technology KW - Human-Computer Interaction KW - General Social Sciences KW - Arts and Humanities (miscellaneous) KW - Developmental and Educational Psychology SN - 0144-929X TI - Assistant nurses and orientation to care robot use in three European countries VL - 42 ER - TY - GEN AU - Schneider, Jennifer Nicole AU - Lindenthal, Helene Maja ID - 48442 TI - EU-CERT - European Certificates and Accreditation for European Projects. The EU-CERT – Accreditation Conference. Insights into ideas for the Accreditation and Certification Concept ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48443 TI - EU-CERT - European Certificates and Accreditation for European Projects. The EU-CERT – Accreditation Conference. Dissemination and Exploitation ER - TY - GEN AU - Beutner, Marc AU - Schneider, Jennifer Nicole AU - Grüttner, Niclas Christian AU - Koppius, Sebastian Niklas AU - Stelzer, Jana ID - 48246 TI - Developing an e-learning tool with integrated electronic training certificate (FEL) for professional nursing training ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48251 TI - EU-CERT - European Certificates and Accreditation for European Projects. The EU-CERT – Accreditation Conference. Insight into PR1: EU-CERT - Research on Quality Criteria, Accreditation and Certificate Structures ER - TY - GEN AU - Beutner, Marc AU - Schneider, Jennifer Nicole ID - 48241 TI - European Certificates and Accreditation for European Projects. The EU-CERT-Project – Insight into PR1: EU-CERT - Research on Quality Criteria, Accreditation and Certificate Structures ER - TY - GEN AU - Beutner, Marc AU - Schneider, Jennifer Nicole ID - 48242 TI - EU-CERT - European Certificates and Accreditation for European Projects. The EU-CERT-Project - Insight into PR2: EU-CERT - Concept Design for Accreditation and Certification Processes ER - TY - GEN AU - Beutner, Marc AU - Schneider, Jennifer Nicole ID - 48245 TI - EU-CERT - European Certificates and Accreditation for European Projects. The EU-CERT-Project - Insight into PR4: EU-CERT - Accreditation Handbook ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48254 TI - EU-CERT. Second Transnational Project Meeting.Presentation about accreditation and certificate structures ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48441 TI - STEMinAction: Open Educational Resource Workshop ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48439 TI - OERCamp. Barcamp Sessions zu OER in der berufl. Bildungsforschung ER - TY - BOOK ED - Beutner, Marc ED - Pechuel, Rasmus ED - Schneider, Jennifer Nicole ID - 47983 TI - E-Learning, Digitisation and Units for Learning at VET schools Creating Online Learning Environments in Technical Education for European metal industry. New Opportunities and Challenges for European VET schools in metal industry. Insights in the EDU VET Project ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48438 TI - Greenworld: Think Green for the Word. Learning Teaching Training Activities (LTTA). Workshop: Open Educational Resources – Sustainability in green Start-ups! ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48248 TI - EU-CERT - European Certificates and Accreditation for European Projects. The EU-CERT – Accreditation Conference. Current Status of the EU-CERT project ER - TY - GEN AU - Beutner, Marc AU - Schneider, Jennifer Nicole ID - 48244 TI - EU-CERT - European Certificates and Accreditation for European Projects. The EU-CERT-Project - Dissemination and Exploitation ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48008 TI - Family Business Library. Rural and Regional Libraries as Local family Entrepreneurship Centers. Policy Paper ER - TY - GEN AU - Beutner, Marc AU - Schneider, Jennifer Nicole ID - 48240 TI - EU-CERT - European Certificates and Accreditation for European Projects ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48247 TI - EU-CERT - European Certificates and Accreditation for European Projects ER - TY - GEN AB - Academic publishing represents one of the core functions of scientific activity and thus of the research system. The Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) is committed to the adequate communication of research results and the maintenance of a functioning publication system as a basic requirement of the research system. Ensuring that academic publishing serves foremost the purposes of publicising, quality review and documenting scientific findings should be an essential goal of responsible science administration and promotion. The position paper therefore analyses the central background of the current situation in scientific publishing, identifies challenges and points out possible fields of action. With this positioning, the DFG contributes to the further development of the publication system in a way that is appropriate for science and research. AU - Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG) AU - Sureth-Sloane, Caren ID - 35759 TI - Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung ER - TY - JOUR AB - In Germany, dual learning programmes are increasingly offered by higher education institutions. These programmes’ main characteristic and greatest challenge is their integration of academic and vocational learning. So far, this challenge has frequently been stated without specifying its exact nature and consequences for learners. The present study addresses this pedagogical research gap and examines the extent of variation in the degree of integration among dual study programmes. With reference to curriculum theory, the study develops an empirical typology of curricular integration in dual programmes. The data sample consists of 152 programmes at (dual) universities and universities of applied sciences. Data is analysed using hierarchical cluster analysis. Results indicate that the currently prevailing forms of curricular integration should best be differentiated according to five types. The five overlapping types of integration are located on a continuum ranging from parallelism through organisational linking to full curricular integration targeted immediately at students’ personal integration. The analysis confirms that there are problems with complying with integration standards set on the policy level. Above all, the study offers new insights on what marks the diverse integration landscape of dual study programmes. It proves that approaches to integration are more differentiated than previous research has shown. AU - Mordhorst, Lisa AU - Jenert, Tobias ID - 47627 IS - 6 JF - Higher Education KW - Dual study programmes · Curricular integration · Curriculum theory · Empirical typology · Cluster analysis · Germany SN - 0018-1560 TI - Curricular integration of academic and vocational education: a theory-based empirical typology of dual study programmes in Germany VL - 85 ER - TY - CHAP AB - Im Zentrum Beitrags steht die Frage nach dem Spezifischen einer Didaktik im Wissenschafts- bzw. Hochschulkontext. Dabei hat die Organisation des Wissenschaftssystems in Disziplinen bzw. disziplinäre Gemeinschaften eine besondere Bedeutung. Disziplinen entwickeln spezifische Praktiken, die das Handeln ihrer Angehörigen prägen und sich in Fachkulturen zeigen. Diese Praktiken werden insbesondere an kommunikativen Artefakten sichtbar. Für Personen außerhalb einer disziplinären Gemeinschaft und ganz besonders für jene, die keinen direkten Bezug zum Wissenschaftssystem haben, sind disziplinäre Praktiken häufig schwer zu erschließen. Unsere Konzeption von Wissenschaftsdidaktik lenkt den Blick auf die impliziten Praktiken wissenschaftlicher Disziplinen. Aufgabe von Wissenschaftsdidaktik ist es dem- nach, erstens die impliziten disziplinären Sinnstrukturen, die hinter bestimmten Prak- tiken stehen und in kommunikativen Handlungen und Artefakten verschlüsselt sind, zu entschlüsseln. Zweitens ist es notwendig, die Wahrnehmung disziplinärer Praktiken durch die Studierenden zu analysieren und Differenzen zum Sinnverstehen von Wissenschaftler:innen zu identifizieren. Ausgehend davon kann dann drittens auf eine Verständigung über die Praktiken und deren Sinngehalt hingearbeitet werden. Der Beitrag formuliert die Grundzüge einer Wissenschaftsdidaktik, welche Verständigung über die Praktiken wissenschaftlicher Disziplinen zu einem Kernbestandteil akademischer Lehre macht. Dazu gehört auch ein Moment von Wissenschaftskritik, das auf die Disziplinen und deren Praktiken selbst zurückwirkt. Wissenschaftsdidaktik in diesem Sinne verlangt, den Blick Dritter auf die Praktiken der eigenen Disziplin einzunehmen. Dazu gehör auch, sich einzugestehen, wenn Praktiken keinen Sinn für wissenschaftliche Erkenntnisprozesse (mehr) aufweisen bzw. diesen verloren haben. AU - Jenert, Tobias AU - Scharlau, Ingrid ED - Reinmann, Gabi ED - Rhein, Rüdiger ID - 33864 KW - Wissenschaftsdidaktik KW - Fachsozialisation KW - Wissenschaftskritik KW - Verständigung KW - Fachkultur KW - akademische Praktiken KW - Unterrichtsfach Psychologie T2 - Wissenschaftsdidaktik I: Einführung TI - Wissenschaftsdidaktik als Verständigung über wissenschaftliches Handeln – eine Auslegeordnung ER - TY - JOUR AB - Die digitale Transformation führt dazu, dass sich lang etablierte Tätigkeiten und Arbeitsabläufe, welche die Berufsbilder im Kern definieren, verändern und stellt damit Mitarbeitende sowie Beteiligte der beruflichen Bildung vor Herausforderungen. Berufliche Lehramtsstudiengänge sind gefordert, Studierenden bereits im hochschulischen Teil ihrer Ausbildung den Aufbau eines berufsförmigen Wissens zu eröffnen, das ihnen die Erkundung beruflicher Handlungsfelder ermöglicht und eine wichtige Grundlage für die Unterrichtsgestaltung an Berufskollegs bildet. Wir geben in diesem Beitrag Einblicke in die Entwicklungsarbeiten einer fachdidaktisch geprägten Einführungsveranstaltung im Studienfach Wirtschaftswissenschaft für das Lehramt an Berufskollegs. Diese zieht Ansätze der Fallstudiendidaktik heran, um für Studierende eine Möglichkeit zu schaffen, die digitale Transformation von Arbeits- und Geschäftsprozessen zu erkunden und diese mit Blick auf die Gestaltung von Wirtschaftsunterricht an Berufskollegs zu analysieren. Dabei stellen wir die Entstehung der Fallstudie sowie deren Einbettung in das Modulkonzept dar und diskutieren das hochschuldidaktische Lehr-/Lernformat. AU - Jenert, Tobias AU - Kremer, H.-Hugo AU - Sänger, Niklas ID - 46034 JF - bwp@ Berufs- und Wirtschaftspädagogik TI - Digitale Transformation der Berufs- und Arbeitswelt – Einblicke in die fachdidaktische Gestaltung der beruflichen Fachrichtung ‚Wirtschaft und Verwaltung‘ VL - 43 ER - TY - JOUR AU - Jenert, Tobias AU - Scharlau, Ingrid ID - 31678 IS - 2 JF - Zeitschrift für Hochschulentwicklung TI - Wissenschaftskommunikation als Verständigung: Chance für die Hochschulentwicklung?! VL - 17 ER - TY - JOUR AU - Büker, Ronja AU - Jenert, Tobias AU - Fust, Alexander Paul AU - Fahrbach, Manuel AU - Bellwald, Noah AU - Winkler, Christoph ID - 52708 IS - 5-6 JF - Erziehung & Unterricht TI - Mit dem SREL-Training unternehmerische Selbstkompetenzen entwickeln ER - TY - GEN AU - Scharlau, Ingrid AU - Jenert, Tobias ID - 34630 T2 - duz TI - Chance zur Reflexion VL - 12 ER - TY - CONF AU - Sänger, Niklas ID - 46035 TI - Entwicklung didaktischer Fallstudien zur Förderung einer ‚digitalen Inhaltskompetenz‘ im Studienfach Wirtschaftswissenschaft für das Lehramt an Berufskollegs ER - TY - JOUR AU - Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., Arbeitskreis Verrechnungspreise (Caren Sureth-Sloane) ID - 35749 IS - 22 JF - Internationales Steuerrecht TI - Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter VL - 31 ER - TY - THES AU - Neumann, Jürgen ID - 24885 TI - On Biases in Online Reviews and the Moderating Effect of Review System Design ER - TY - THES AU - van Straaten, Dirk ID - 24886 TI - Inferring Quality with Reputation Systems - Experimental Evidence on Elicitation Mechanisms and Aggregation Metrics ER - TY - JOUR AU - Grunau, Janika AU - Jenert, Tobias ID - 24972 JF - bwpat Spezial TI - Studierende der Berufs-und Wirtschaftspädagogik: (Un-)bekannte Wesen? VL - 18 ER - TY - JOUR AU - Mutschmann, Martin AU - Hasso, Tim AU - Pelster, Matthias ID - 25042 JF - Journal of Business Ethics TI - Dark triad managerial personality and financial reporting manipulation ER - TY - CONF AU - Müller, Michelle AU - Seutter, Janina AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 25174 T2 - Proceedings of the 42nd International Conference on Information Systems (ICIS) TI - Moment or Movement – An Empirical Analysis of the Heterogeneous Impact of Media Attention on Charitable Crowdfunding Campaigns ER - TY - CONF AU - Poniatowski, Martin AU - Seutter, Janina AU - Kundisch, Dennis ID - 25178 T2 - Proceedings of the 42nd International Conference on Information Systems (ICIS) TI - "Timing is Everything" — An Empirical Analysis of the Timing of Online Review Elicitation ER - TY - CONF AU - Laux, Florian AU - Görzen, Thomas ID - 25242 T2 - Proceedings of the 42nd International Conference on Information Systems (ICIS) TI - Trust Me, I’m Confident – Are Confident Members of the Crowd Better at Evaluating Business Model Ideas? ER - TY - CHAP AU - Krebs, Benjamin AU - Wehner, Marius Claus ED - Tarique, Ibraiz ID - 24371 T2 - The Routledge companion to talent management TI - The relationship between talent management and individual and organizational performance ER - TY - CONF AU - zur Heiden, Philipp AU - Priefer, Jennifer ED - Breitner, Michael H. ED - Lehnhoff, Sebastian ED - Nieße, Astrid ED - Staudt, Philipp ED - Weinhardt, Christof ED - Werth, Oliver ID - 24534 T2 - Pre-Conference 16th International Congress on Wirtschaftsinformatik at Universität Duisburg-Essen TI - Transitioning to Condition-Based Maintenance on the Distribution Grid: Deriving Design Principles from a Qualitative Study ER - TY - GEN AU - Asenkerschbaumer, Stefan AU - Sureth-Sloane, Caren ID - 29051 TI - Schmalenbach IMPULSE: Will etwas in Bewegung setzen ER - TY - GEN AU - Diller, Markus AU - Lorenz, Johannes AU - Schneider, Georg AU - Sureth-Sloane, Caren ID - 29056 TI - Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior ER - TY - GEN AU - Eberbach, Jelena AU - Sureth-Sloane, Caren AU - Uhrig-Homburg, Marliese ID - 29057 TI - Option Implied Tax Rate Expectations ER - TY - GEN AU - Eberhartinger, Eva AU - Speitmann, Raffael AU - Sureth-Sloane, Caren ID - 29058 TI - Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity ER - TY - GEN AU - Eberhartinger, Eva AU - Safaei, Reyhaneh AU - Sureth-Sloane, Caren AU - Wu, Yuchen ID - 29059 TI - Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance ER - TY - GEN AB - This study investigates the contagious nature of tax avoidance by examining how narratives affect tax avoiding behavior. We adapt the idea of narrative economics indicating that individuals' actions are stimulated by stories that spread within a society. We employ two types of infection models to theoretically investigate how tax avoidance schemes spread over time and vanish eventually consistent with patterns known from epidemiology. We find that general tax avoidance can persist even if its expected outcome is negative, while specific tax avoidance schemes might vanish even though their expected outcome is positive. We find empirical support for the predicted dissemination of narratives related to both general and specific tax avoidance schemes in google n-grams. Finally, we show that dissemination of specific tax avoidance schemes is attenuated by anti-narratives in (social) media. Our findings help to understand how tax avoidance spreads, under what conditions anti-avoidance measures can effectively curb tax avoidance and point towards the crucial role of transparency of enhanced enforcement by visible narratives. AU - Lorenz, Johannes AU - Diller, Markus AU - Sureth-Sloane, Caren ID - 29060 TI - The Epidemiology of Tax Avoidance Narratives ER - TY - CONF AU - Kucklick, Jan-Peter AU - Müller, Oliver ID - 21204 T2 - The AAAI-21 Workshop on Knowledge Discovery from Unstructured Data in Financial Services TI - A Comparison of Multi-View Learning Strategies for Satellite Image-based Real Estate Appraisal ER - TY - JOUR AU - Lüttenberg, Hedda AU - Beverungen, Daniel AU - Poniatowski, Martin AU - Kundisch, Dennis AU - Wünderlich, Nancy ID - 21242 IS - 2 JF - Wirtschaftsinformatik & Management TI - Drei Strategien zur Etablierung digitaler Plattformen in der Industrie VL - 13 ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, S. AU - Frick, N. ID - 21284 JF - Electronic Markets TI - Hybrid Intelligence in Hospitals: Towards a Research Agenda for Collaboration and Team-Building ER - TY - JOUR AU - Mirbabaie, Milad AU - Brünker, F. AU - Wischnewski, M. AU - Meinert, J. ID - 21285 JF - ACM Transactions on Social Computing TI - The Development of Connective Action during Social Movements on Social Media ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, Stefan AU - Amojo, Ireti ID - 21295 JF - Journal of Database Management TI - Affording Technology in Crisis Situations: The Occurrence of Rumor Sense-Making Processes ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, S. AU - Brünker, F. AU - Hofeditz, L. AU - Ross, B. AU - Frick, N.R.J. ID - 21296 JF - Business & Information Systems Engineering TI - Understanding Collaboration with Virtual Assistants – The Role of Social Identity and Extended Self ER - TY - JOUR AU - Mirbabaie, Milad AU - Ehnis, C. AU - Stieglitz, S. AU - Bunker, D. AU - Rose, T. ID - 21297 JF - Information Systems Frontiers TI - Digital Nudging in Social Media Disaster Communication ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, S. AU - Brünker, F. ID - 21298 JF - Information Technology & People TI - Dynamics of Convergence Behaviour in Social Media Crisis Communication – A Complexity Perspective on Peoples’ Behaviour ER - TY - JOUR AU - Brendel, A.B. AU - Mirbabaie, Milad AU - Lembcke, T.B. AU - Hofeditz, L. ID - 21300 JF - Sustainability TI - Ethical Management of Artificial Intelligence ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, S. AU - Frick, N.R.J. AU - Möllmann, H.L. ID - 21301 JF - Journal of Medical Internet Research Medical Informatics TI - Driving Digital Transformation During a Pandemic: Study of Virtual Collaboration in a German Hospital ER - TY - CONF AU - Bittner, E. AU - Mirbabaie, Milad AU - Morana, S. ID - 21313 T2 - 54th Hawaii International Conference System Sciences TI - Digital Facilitation Assistance for Collaborative, Creative Design Processes ER - TY - CONF AU - Bührke, J. AU - Brendel, A.B. AU - Lichtenberg, S. AU - Greve, M. AU - Mirbabaie, Milad ID - 21314 T2 - 54th Hawaii International Conference System Sciences TI - Is Making Mistakes Human? On the Perception of Typing Errors in Chatbot Communication ER - TY - JOUR AU - Frick, Nicholas R. J. AU - Mirbabaie, Milad AU - Stieglitz, Stefan AU - Salomon, Jana ID - 21460 JF - Journal of Decision Systems SN - 1246-0125 TI - Maneuvering through the stormy seas of digital transformation: the impact of empowering leadership on the AI readiness of enterprises ER - TY - CONF AU - Gutt, Dominik AU - Neumann, Jürgen AU - Jabr, Wael AU - Kundisch, Dennis ID - 21525 TI - The Fate of the App: Economic Implications of Updating under Reputation Resetting ER - TY - JOUR AU - Görzen, Thomas ID - 21532 IS - 1 JF - International Journal of Innovation Management TI - “What’s the Point of the Task?” Exploring the Influence of Task Meaning on Creativity in Crowdsourcing VL - 25 ER - TY - JOUR AU - Beverungen, Daniel AU - Kundisch, Dennis AU - Wünderlich, Nancy ID - 17860 IS - 4 JF - Journal of Service Management TI - Transforming into a Platform Provider: Strategic Options for Industrial Smart Service Providers VL - 32 ER - TY - JOUR AB - Die Diskussion über die adäquate Besteuerung von „Reichen“ bzw. „Superreichen“ hat durch die Schulden, die im Zusammenhang mit der Coronakrise zu finanzieren sind, neuen Schwung bekommen. Als ein Instrument der adäquaten „Reichenbesteuerung“ gilt eine jährliche Vermögensteuer. Den fiskalischen und verteilungspolitischen Argumenten zugunsten einer Vermögensbesteuerung stehen negative ökonomische Wirkungen entgegen. In diesem Beitrag soll zur Versachlichung der Debatte ein genauerer Blick auf die zu erwartenden Belastungswirkungen einer Vermögensteuer geworfen werden. Dabei wird deutlich, dass die (Wieder-)Einführung der Vermögensteuer nicht nur ungelöste Probleme der Bewertung von Sachvermögen mit sich bringt, sondern die Steuerbelastungswirkungen in der jetzigen Niedrigzinsphase zu erheblichen Nebenwirkungen führen. Berücksichtigt man eine Inflationsrate von 2 %, liegt die zur unternehmerischen Realkapitalerhaltung erforderliche Mindestrendite vor Steuern selbst bei einer lediglich 1 %igen Vermögensteuer mit 5,63 % weit über der Inflationsrate. Dies verdeutlicht, dass eine Vermögensteuer in Zeiten niedriger Renditen für Unternehmen eine zukunftssichernde Eigenkapitalerhaltung oder gar -bildung und zugleich wichtige Investitionen erheblich erschwert. Dies gilt auch für private Anlagen in Aktien und Immobilien. Darüber hinaus ist die Vermögensteuer auch in Verlustperioden zu bezahlen, so dass diese Steuer krisenverschärfend wirkt. Auch dies dürfte erhebliche negative Investitionswirkungen nach sich ziehen. Zudem ist damit zu rechnen, dass die Vermögensteuer zumindest in Teilen überwälzt wird, so dass letztlich auch Verbraucher, Arbeitnehmer und Mieter diese tragen werden. Diese und weitere Nebenwirkungen einer Vermögensteuer kommen in der Vermögensteuerdebatte oftmals zu kurz. AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 23400 IS - 3 JF - Steuer und Wirtschaft TI - Wiedereinführung der Vermögensteuer – eine ökonomische Analyse VL - 98 ER - TY - JOUR AB - We experimentally consider a dynamic multi-period Cournot duopoly with a simultaneous option to manage financial risk and a real option to delay supply. The first option allows players to manage risk before uncertainty is realized, while the second allows managing risk after realization. In our setting, firms face a strategic dilemma: They must weigh the advantages of dealing with risk exposure against the disadvantages of higher competition. In theory, firms make strategic use of the hedging component, enhancing competition. Our experimental results support this theory, suggesting that hedging increases competition and negates duopoly profits even in a simultaneous setting. AU - Cox, Caleb AU - Karam, Arzé AU - Pelster, Matthias ID - 23524 JF - Review of Industrial Organization TI - Two-period duopolies with forward markets ER - TY - JOUR AB - AbstractOrganizations introduce virtual assistants (VAs) to support employees with work-related tasks. VAs can increase the success of teamwork and thus become an integral part of the daily work life. However, the effect of VAs on virtual teams remains unclear. While social identity theory describes the identification of employees with team members and the continued existence of a group identity, the concept of the extended self refers to the incorporation of possessions into one’s sense of self. This raises the question of which approach applies to VAs as teammates. The article extends the IS literature by examining the impact of VAs on individuals and teams and updates the knowledge on social identity and the extended self by deploying VAs in a collaborative setting. Using a laboratory experiment with N = 50, two groups were compared in solving a task, where one group was assisted by a VA, while the other was supported by a person. Results highlight that employees who identify VAs as part of their extended self are more likely to identify with team members and vice versa. The two aspects are thus combined into the proposed construct of virtually extended identification explaining the relationships of collaboration with VAs. This study contributes to the understanding on the influence of the extended self and social identity on collaboration with VAs. Practitioners are able to assess how VAs improve collaboration and teamwork in mixed teams in organizations. AU - Mirbabaie, Milad AU - Stieglitz, Stefan AU - Brünker, Felix AU - Hofeditz, Lennart AU - Ross, Björn AU - Frick, Nicholas R. J. ID - 23672 JF - Business & Information Systems Engineering SN - 2363-7005 TI - Understanding Collaboration with Virtual Assistants – The Role of Social Identity and the Extended Self ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, Stefan AU - Brünker, Felix ID - 23673 JF - Information Technology & People SN - 0959-3845 TI - Dynamics of convergence behaviour in social media crisis communication – a complexity perspective ER - TY - JOUR AB - The diagnosis of diseases is decisive for planning proper treatment and ensuring the well-being of patients. Human error hinders accurate diagnostics, as interpreting medical information is a complex and cognitively challenging task. The application of artificial intelligence (AI) can improve the level of diagnostic accuracy and efficiency. While the current literature has examined various approaches to diagnosing various diseases, an overview of fields in which AI has been applied, including their performance aiming to identify emergent digitalized healthcare services, has not yet been adequately realized in extant research. By conducting a critical review, we portray the AI landscape in diagnostics and provide a snapshot to guide future research. This paper extends academia by proposing a research agenda. Practitioners understand the extent to which AI improves diagnostics and how healthcare benefits from it. However, several issues need to be addressed before successful application of AI in disease diagnostics can be achieved. AU - Mirbabaie, Milad AU - Stieglitz, Stefan AU - Frick, Nicholas R. J. ID - 23674 JF - Health and Technology SN - 2190-7188 TI - Artificial intelligence in disease diagnostics: A critical review and classification on the current state of research guiding future direction ER - TY - JOUR AB - AbstractThe application of artificial intelligence (AI) in hospitals yields many advantages but also confronts healthcare with ethical questions and challenges. While various disciplines have conducted specific research on the ethical considerations of AI in hospitals, the literature still requires a holistic overview. By conducting a systematic discourse approach highlighted by expert interviews with healthcare specialists, we identified the status quo of interdisciplinary research in academia on ethical considerations and dimensions of AI in hospitals. We found 15 fundamental manuscripts by constructing a citation network for the ethical discourse, and we extracted actionable principles and their relationships. We provide an agenda to guide academia, framed under the principles of biomedical ethics. We provide an understanding of the current ethical discourse of AI in clinical environments, identify where further research is pressingly needed, and discuss additional research questions that should be addressed. We also guide practitioners to acknowledge AI-related benefits in hospitals and to understand the related ethical concerns. AU - Mirbabaie, Milad AU - Hofeditz, Lennart AU - Frick, Nicholas R. J. AU - Stieglitz, Stefan ID - 23675 JF - AI & SOCIETY SN - 0951-5666 TI - Artificial intelligence in hospitals: providing a status quo of ethical considerations in academia to guide future research ER - TY - CONF AU - Kaufhold, M.-A. AU - Riebe, T. AU - Kühn, P. AU - Bayer, M. AU - Reuter, C. AU - Stöttinger, M. AU - Möller, R. AU - Mirbabaie, Milad AU - Fromm, J. AU - Basyurt, A.S. AU - Stieglitz, S. AU - Eyilmez, K. AU - Fuchß, C. ID - 23721 T2 - Proceedings of the 8th Mensch und Computer TI - CYWARN: Strategy and Technology Development for Cross-Platform Cyber Situational Awareness and Actor-Specific Cyber Threat Communication ER - TY - CONF AU - Sieger, L. N. AU - Doğangün, A. AU - Mirbabaie, Milad ID - 23723 T2 - Proceedings of the 8th Mensch und Computer TI - Teaching the Smart Home - User Experience in an Interactive Learning Phase ER -