TY - JOUR AB - ZusammenfassungDurch technologische Fortschritte in den letzten Jahren ist Virtual Reality erschwinglicher und benutzerfreundlicher geworden, sodass Unternehmen die Einführung der Technologie verstärkt in Betracht ziehen. Ihren Aufschwung erlebte die Technologie jedoch durch die Unterhaltungs- und Spieleindustrie, weshalb sich für Unternehmen die Frage nach sinnvollen Anwendungsfällen stellt. Nach der Affordance-Experimentation-Actualization-Theorie ist insbesondere bei neu aufkommenden Technologien eine Experimentierphase notwendig, um Handlungsmöglichkeiten aufzudecken und daraus Anwendungsfälle zu generieren. Dieser Artikel präsentiert die Ergebnisse einer Fallstudie in einem Unternehmen, das sich während der Studie in der Experimentierphase befand. Durch Interviews mit acht Beschäftigten und einem Vertriebspartner konnten drei Handlungsmöglichkeiten für Virtual Reality im Unternehmenskontext und eine zuvor nicht bekannte Aktivität der Experimentierphase identifiziert werden. Damit erweitert die Studie bisherige Forschung zur Experimentierphase und zeigt Unterschiede im Vergleich zu anderen innovativen Technologien auf, die in vorherigen Studien untersucht wurden. Für Unternehmen bietet die Studie wertvolle Einblicke in die erfolgreiche Gestaltung der Experimentierphase als Vorbereitung auf die Implementierung. AU - Fromm, Jennifer AU - Slawinski, Elena AU - Mirbabaie, Milad ID - 29301 JF - HMD Praxis der Wirtschaftsinformatik KW - General Earth and Planetary Sciences KW - General Environmental Science SN - 1436-3011 TI - Affordance-Experimentation: Eine Fallstudie zur Entwicklung von Virtual-Reality-Anwendungsfällen im Unternehmenskontext ER - TY - CONF AU - Vorbohle, Christian AU - Gottschalk, Sebastian AU - Kundisch, Dennis AU - Engels, Gregor AU - Wünderlich, Nancy ID - 29590 T2 - Tagungsband der contribution at: 17. Internationale Tagung Wirtschaftsinformatik 2022 (WI) TI - A Procedure Model for Enhancing Ideation in the Collaborative Development of Business Ecosystems ER - TY - GEN AU - Althaus, Maike AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 21724 TI - What Price Culture? – A Taxonomy of Entry Pricing Policies at Museums ER - TY - GEN AU - Poniatowski, Martin AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 23410 TI - Nudging Their Thoughts – Analyzing the Impact of Online Review Templates on Review Sentiment ER - TY - GEN AU - Müller, Michelle AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 23411 TI - Toss a Coin to Your Host? – Why Guests Do Not Always End Up Paying for the Cost of Regulatory Policies ER - TY - JOUR AB - We study the relationship between risk managers' dark triad personality traits (Machiavellianism, narcissism, and psychopathy) and their selective hedging activities. Using a primary survey of 412 professional risk managers, we find that managers with dark personality traits are more likely to engage in selective hedging than those without. This effect is particularly pronounced for older, male, and less experienced risk managers. The effect is also stronger in smaller firms, less centralized risk management departments, and family-owned firms. AU - Pelster, Matthias AU - Hofmann, Annette AU - Klocke, Nina AU - Warkulat, Sonja ID - 26775 JF - Journal of Business Ethics TI - Dark Triad Personality Traits and Selective Hedging ER - TY - CHAP AU - Nagbøl, Per Rådberg AU - Müller, Oliver AU - Krancher, Oliver ID - 32868 SN - 0302-9743 T2 - The Next Wave of Sociotechnical Design TI - Designing a Risk Assessment Tool for Artificial Intelligence Systems ER - TY - JOUR AB - AbstractUsing data from the German Socio-Economic Panel for 1984–2018, we analyze the intergenerational education mobility of immigrants in Germany by identifying the determinants of differences in educational stocks for first- and second-generation immigrants in comparison to individuals without a migration background. Our results show that on average, first-generation immigrants have fewer years of schooling than native-born Germans and have a disproportionate share of lower educational qualifications. This gap is strongly driven by age at immigration, with immigration age and education revealing a nonlinear relationship. While the gap is relatively small among individuals who migrate at a young age, integrating in the school system at secondary school age leads to large disadvantages. Examining the educational mobility of immigrants in Germany, we identify an inter-generational catch-up in education. The gap in education between immigrants and natives is reduced for the second generation. Finally, we find that country of origin differences can account for much of the education gap. While immigrants with an ethnic background closer to the German language and culture show the best education outcomes, immigrants from Turkey, Italy, and other southern European countries and especially the group of war refugees from Syria, Afghanistan, Iraq and other MENA countries, have the lowest educational attainment. AU - Gries, Thomas AU - Redlin, Margarete AU - Zehra, Moonum ID - 22715 JF - Journal of International Migration and Integration SN - 1488-3473 TI - Educational Assimilation of First-Generation and Second-Generation Immigrants in Germany ER - TY - JOUR AB - AbstractUsing time series data for the period 1959–2015, our empirical analysis examines the simultaneous effects of the individual components of the global carbon budget on temperature. Specifically, we explore the possible effects of carbon emissions caused by fossil fuel combustion, cement production, land-use change emissions, and carbon sinks (here in terms of land sink and ocean sink) on climate change. The simultaneous inclusion of carbon emissions and carbon sinks allows us to look at the coexistent and opposing effects of the individual components of the carbon budget and thus provides a holistic perspective from which to explore the relationship between the global carbon budget and global warming. The results reveal a significant positive effect of carbon emissions on temperature for both fossil fuels emissions and emissions from land-use change, confirming previous results concerning carbon dioxide and temperature. Further, while ocean sink does not seem to have a significant effect, we identify a temperature-decreasing effect for land sink. AU - Redlin, Margarete AU - Gries, Thomas ID - 23594 JF - Theoretical and Applied Climatology SN - 0177-798X TI - Anthropogenic climate change: the impact of the global carbon budget ER - TY - GEN AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 21509 TI - Gesellschaftliche Transformationen durch die Steigerung (popmusik)kultureller Teil-habe mittels innovativer Preiskonzepte – ein interdisziplinärer Literaturüberblick ER - TY - JOUR AU - Flagmeier, Vanessa AU - Müller, Jens AU - Sureth-Sloane, Caren ID - 36065 IS - 1 JF - Accounting and Business Research KW - Accounting KW - Finance SN - 0001-4788 TI - When do firms highlight their effective tax rate? VL - 53 ER - TY - THES AU - Fiedler, Moritz ID - 37396 TI - Development of a Strategic Controlling Concept ER - TY - GEN AB - This study examines the relation between voluntary audit and the cost of debt in private firms. We use a sample of 4,058 small private firms operating in the period 2006‐2017 that are not subject to mandatory audits. Firms decide for a voluntary audit of financial statements either because the economic setting in which they operate effectively forces them to do so (e.g., ownership complexity, export‐oriented supply chain, subsidiary status) or because firm fundamentals and/or financial reporting practices limit their access to financial debt, both reflected in earnings quality. We use these factors to model the decision for voluntary audit. In the outcome analyses, we find robust evidence that voluntary audits are associated with higher, rather than lower, interest rate by up to 3.0 percentage points. This effect is present regardless of the perceived audit quality (Big‐4 vs. non‐Big‐4), but is stronger for non‐Big‐4 audits where auditees have a stronger position relative to auditors. Audited firms’ earnings are less informative about future operating performance relative to unaudited counterparts. We conclude that voluntary audits facilitate access to financial debt for firms with higher risk that may otherwise have no access to this form of financing. The price paid is reflected in higher interest rates charged to firms with voluntary audits – firms with higher information and/or fundamental risk. AU - Ichev, Riste AU - Koren, Jernej AU - Kosi, Urska AU - Sitar Sustar, Katarina AU - Valentincic, Aljosa ID - 37136 KW - private firms KW - voluntary audit KW - cost of debt KW - self‐selection bias KW - risk TI - Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk ER - TY - GEN AU - Leimeister, Jan Marco AU - Stieglitz, Stefan AU - Matzner, Martin AU - Kundisch, Dennis AU - Flath, Christoph AU - Röglinger, Maximilian ID - 22219 TI - Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid VL - 63 (6) ER - TY - GEN AU - Heinze, Erik ID - 39351 TI - Kollusion durch Plattformen - der Einfluss von Tank-Apps auf den Preiswettbewerb von Tankstellen in Deutschland ER - TY - GEN AU - Rayhan, Shahi ID - 39358 TI - Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare ER - TY - GEN AU - Joshan, Saeid ID - 39356 TI - Network Development of Low-Cost Carriers at German Airports ER - TY - GEN AU - Ajredini, Zurkani ID - 39962 TI - Plattformgestaltungen auf digitalen Märkten - eine Analyse der Wohlfahrtseffekte ER - TY - GEN AU - Kanne, Niklas ID - 40465 TI - Marktmachtmissbrauch digitaler Plattformen - eine Analyse anhand der zehnten Novelle des GWB ER - TY - GEN AU - Klüppel, Pascal ID - 40466 TI - Marktmachtmissbrauch von Google – Eine wettbewerbspolitische Analyse ER -