TY - CONF AU - Schryen, Guido AU - Marrone, Mauricio AU - Yang, Jiaqi ID - 47427 T2 - Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024) TI - Adopting Generative AI for Literature Reviews: An Epistemological Perspective ER - TY - CONF AU - Betke, Hans AU - Sperling, Martina AU - Schryen, Guido AU - Sackmann, Stefan ID - 47429 T2 - Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024) TI - A Design Theory for Spontaneous Volunteer Coordination Systems in Disaster Response ER - TY - BOOK AB - Das Herausgeberwerk präsentiert aktuelle Forschungsergebnisse und praktische Erkenntnisse aus dem Bereich von digitalen Plattformen und Ökosystemen im Business-to-Business-Kontext. Dabei liegt der Schwerpunkt auf empirischen und konzeptionellen Beiträgen. Neben Grundlagen, Enablern und Fallstudien werden ebenso mögliche Vorgehensweisen zur Entwicklung von Plattformen behandelt. Praktikerinnen und Praktiker aus den Bereichen Management, Strategische Planung und Business Development erhalten Impulse, um Digitale Plattformen und Ökosysteme erfolgreich voranzutreiben und so Potenziale innerhalb ihres Unternehmens zu realisieren. Forschende, Lehrende und Studierende aus den Bereichen Digitale Plattformen und Ökosysteme aus dem Business-to-Business-Kontext dienen die Beiträge als Anregung für intensive Diskussionen. ED - Schallmo, Daniel R. A. ED - Kundisch, Dennis ED - Lang, Klaus ED - Hasler, Daniel ID - 48640 TI - Digitale Plattformen und Ökosysteme im B2B-Bereich - Fallstudien, Ansätze, Technologien und Tools ER - TY - JOUR AU - Schryen, Guido ID - 50301 JF - Journal of Parallel and Distributed Computing TI - Speedup and efficiency of computational parallelization: A unifying approach and asymptotic analysis ER - TY - JOUR AB - We propose an indicator for detecting anomalous stock market valuation in real time such that market participants receive timely signals so as to be able to take stabilizing action. Unlike existing approaches, our anomaly indicator introduces three methodological novelties. First, we use an endogenous, purely data-driven, nonparametric trend identification method to separate long-term market movements from more short-term ones. Second, we apply SETAR models that allow for asymmetric expansions and contractions around the long-term trend and find systematic stock price cycles. Third, we implement these findings in our indicator and conduct real-time market forecasts, which have so far been neglected in the literature. Applications of our indicator using monthly S&P 500 stock data from 1970 to the end of 2022 show that short-term anomalous market movements can be identified in real time up to one year ahead. We predict all major anomalies, including the 1987 Bubble and the initial phase of the Financial Crisis that began in 2007. In total, our anomaly indicator identifies more than 80% of all – even minor – anomalous episodes. Thus, smoothing market exaggerations through early signaling seems possible. AU - Fritz, Marlon AU - Gries, Thomas AU - Wiechers, Lukas ID - 50719 JF - Quantitative Finance KW - General Economics KW - Econometrics and Finance KW - Finance SN - 1469-7688 TI - An early indicator for anomalous stock market performance ER - TY - JOUR AU - Greil, Stefan AU - Kaluza-Thiesen, Eleonore AU - Schulz, Kim Alina AU - Sureth-Sloane, Caren ID - 50747 JF - Deutsches Steuerrecht TI - Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen VL - 62 ER - TY - JOUR AU - Schön, Lena AU - Graßl, Benjamin AU - Giese, Henning ID - 49868 JF - Steuer und Wirtschaft TI - Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung ER - TY - JOUR AU - Stumpe, Miriam ID - 52092 JF - Transportation Research Procedia SN - 2352-1465 TI - A new mathematical formulation for the simultaneous optimization of charging infrastructure and vehicle schedules for electric bus systems VL - 78 ER - TY - JOUR AU - Lammert, Olesja AU - Richter, Birte AU - Schütze, Christian AU - Thommes, Kirsten AU - Wrede, Britta ID - 52202 JF - Frontiers in Behavioral Economics TI - Humans in XAI: Increased Reliance in Decision-Making Under Uncertainty by Using Explanation Strategies ER - TY - JOUR AU - Seutter, Janina AU - Müller, Michelle AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 52206 JF - Internet Research TI - Moment or movement – the heterogeneous impact of the Black Lives Matter movement on personal and societal charitable crowdfunding campaigns ER - TY - JOUR AB - The editorial introduces the special issue Knowledge by Design in Education: Key challenges and experiences from research practice, posing key questions, offering an insight into ongoing discussions, and presenting an overview of the included articles. AU - Brase, Alexa Kristin AU - Jenert, Tobias ID - 52702 IS - 1 JF - EDeR. Educational Design Research SN - 2511-0667 TI - Knowledge by Design in Education VL - 8 ER - TY - JOUR AB - Individual cognitive functioning declines over time. We seek to understand how adverse physical health shocks in older ages contribute to this development. By use of event-study methods and data from the USA, England, and several countries in Continental Europe, we find evidence that health shocks lead to an immediate and persistent decline in cognitive functioning. This robust finding holds in all regions representing different health insurance systems and seems to be independent of underlying individual demographic characteristics such as sex and age. We also ask whether variables that are susceptible to policy action can reduce the negative consequences of a health shock. Our results suggest that neither compulsory education nor retirement regulations moderate the effects, thus emphasizing the importance for cognitive functioning of maintaining good physical health in old age. AU - Schiele, Valentin AU - Schmitz, Hendrik ID - 35637 JF - European Economic Review TI - Understanding cognitive decline in older ages: The role of health shocks VL - 151 ER - TY - CONF AU - zur Heiden, Philipp AU - Priefer, Jennifer AU - Beverungen, Daniel ID - 35893 T2 - Proceedings of the 56th Conference on System Sciences TI - Location-Based Service and Location-Contextualizing Service: Conceptualizing the Co-creation of Value with Location Information ER - TY - CONF AU - Ksouri-Gerwien, C. AU - Vorbohle, Christian ID - 33488 T2 - Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS) TI - Supporting Business Model Decision-making in B2B Ecosystems: A Framework for Using System Dynamics ER - TY - JOUR AB - AbstractWe examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning. AU - Ortmann, Regina AU - Pummerer, Erich ID - 41192 JF - Journal of Business Economics KW - Economics and Econometrics KW - Business and International Management SN - 0044-2372 TI - Distortional effects of separate accounting and formula apportionment on factor allocation ER - TY - JOUR AB - Der Verein für Socialpolitik hat zur Bearbeitung seines Schwerpunktthemas „Nachwuchs“ für die Dauer der Kalenderjahre 2021-2022 eine Arbeitsgruppe eingerichtet – im Folgenden: AG Nachwuchs –, deren Aufgabe das Vorlegen eines umfassenden Berichts zur Situation der VWL-Promovierenden und -PostDocs im DACH-Raum ist. Gestützt auf Datenerhebungen und strukturierte Interviews formuliert die AG Nachwuchs in diesem Bericht zwei Empfehlungen, jeweils eine für den Doc- und den PostDoc-Bereich. Sie empfiehlt im PostDoc-Bereich, dass die Fakultäten bzw. verwandte VWL-Einrichtungen den Übergang zu Tenure-Track beschleunigen und ihn durch eine systematische Planung der Zahlenverhältnisse zwischen den Karrierestufen bei ihrem wissenschaftlichen Personal begleiten. Dadurch sollen bessere Karriereperspektiven erreicht werden. Sowohl die befragten Nachwuchskräfte als auch die befragten Professor:innen und Programmleitungen betonen die Thematik der Stellenperspektiven stark. Im Doc-Bereich dokumentieren die Erhebungsdaten eine überraschend geringe Zufriedenheit der VWL-Promovierenden mit der Betreuungssituation durch die Professorenschaft. Die AG Nachwuchs empfiehlt daher eine höhere Betreuungsdichte und eine stärkere Vernetzung von Promovierenden. Weitere Hilfestellungen für Promovierende können in Mehrfach- oder Teambetreuungen sowie in der Bereitstellung von Informationen über die Vielfalt möglicher Karrierewege bestehen. AU - Bayer, Christian AU - Englmaier, Florian AU - Riphahn, Regina AU - Schmidt-Dengler, Philipp AU - Sondergeld, Virgina AU - Sureth-Sloane, Caren AU - von Wangenheim, Jonas AU - Weizsäcker, Georg ID - 37562 JF - Perspektiven der Wirtschaftspolitik TI - Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik ER - TY - JOUR AB - We propose a new method to estimate and isolate the localization of knowledge spillovers due to the physical presence of a person, using after-application but pre-grant deaths of differently located coinventors of the same patent. The approach estimates the differences in local citations between the deceased and still-living inventors at increasingly distant radii. Patents receive 26 percent fewer citations from within a radius of 20 miles around the deceased, relative to still-living coinventors. Differences attenuate with time and distance, are stronger when still-living coinventors live farther from the deceased, and hold for a subsample of possibly premature deaths. (JEL O31, O33, O34, R32) AU - Balsmeier, Benjamin AU - Fleming, Lee AU - Lück, Sonja ID - 42638 IS - 1 JF - American Economic Review: Insights KW - Management KW - Monitoring KW - Policy and Law KW - Geography KW - Planning and Development SN - 2640-205X TI - Isolating Personal Knowledge Spillovers: Coinventor Deaths and Spatial Citation Differentials VL - 5 ER - TY - GEN AU - Tiessen, Michelle ID - 43058 TI - Zur Effektivität des europäischen Kronzeugenprogramms - Der Fall des LKW-Kartells ER - TY - JOUR AU - Greil, Stefan AU - Overesch, Michael AU - Rohlfing-Bastian, Anna AU - Schreiber, Ulrich AU - Sureth-Sloane, Caren ID - 42635 IS - 4 JF - Intertax TI - Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing VL - 51 ER - TY - JOUR AB - We study how competition between physicians affects the provision of medical care. In our theoretical model, physicians are faced with a heterogeneous patient population, in which patients systematically vary with regard to both their responsiveness to the provided quality of care and their state of health. We test the behavioral predictions derived from this model in a controlled laboratory experiment. In line with the model, we observe that competition significantly improves patient benefits as long as patients are able to respond to the quality provided. For those patients, who are not able to choose a physician, competition even decreases the patient benefit compared to a situation without competition. This decrease is in contrast to our theoretical prediction implying no change in benefits for passive patients. Deviations from patient-optimal treatment are highest for passive patients in need of a low quantity of medical services. With repetition, both, the positive effects of competition for active patients as well as the negative effects of competition for passive patients become more pronounced. Our results imply that competition can not only improve but also worsen patient outcome and that patients’ responsiveness to quality is decisive. AU - Brosig-Koch, Jeannette AU - Hehenkamp, Burkhard AU - Kokot, Johanna ID - 44092 JF - Health Economics KW - physician competition KW - patient characteristics KW - heterogeneity in quality responses KW - fee-for-service KW - laboratory experiment TI - Who benefits from quality competition in health care? A theory and a laboratory experiment on the relevance of patient characteristics ER -