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 -
TY - CONF
AU - Marx, J.
AU - Mirbabaie, Milad
AU - Czonstke, C.
AU - Stieglitz, S.
ID - 23724
T2 - 29th European Conference on Information Systems
TI - Social Media Analytics and Corporate Crises - A Case Study of Boeing's 737 Max Crashes
ER -
TY - CONF
AU - Hofeditz, L.
AU - Mirbabaie, Milad
AU - Holstein, J.
AU - Stieglitz, S.
ID - 23725
T2 - 29th European Conference on Information Systems
TI - Do you trust an AI-Journalist? A Credibility Analysis of News Content with AI-Authorship
ER -
TY - CONF
AU - Marx, J.
AU - Mirbabaie, Milad
AU - Brendel, A.B.
AU - Zander, K.
ID - 23726
T2 - The Americas Conference on Information Systems
TI - The Role of Parasocial Interactions for Podcast Backchannel Response
ER -
TY - JOUR
AB - In January 2021, the GameStop stock was the epicenter of the first case of predatory trading initiated by retail investors. We use brokerage accounts to study who participated in this GameStop frenzy and how they performed. We investigate the extent to which investors’ personal and trading characteristics differ from the general population of retail investors. GameStop traders had a history of investing in speculative instruments, including stocks with lottery-like features. They were also more likely to close their positions before the peak of the bubble. At the onset of the frenzy, numerous retail investors also shorted GameStop. Overall, our results indicate that the GameStop frenzy was not a pure digital protest against Wall Street but speculative trading by a group of retail investors, in line with their prior high-risk trading behavior.
AU - Hasso, Tim
AU - Müller, Daniel
AU - Pelster, Matthias
AU - Warkulat, Sonja
ID - 22205
JF - Finance Research Letters
KW - Predatory Trading
KW - Retail Investors
KW - Trading Behavior
TI - Who participated in the GameStop frenzy? Evidence from brokerage accounts
ER -
TY - GEN
AU - Lorenz, Johannes
AU - Sureth-Sloane, Caren
AU - Diller, Markus
ID - 22211
TI - Inconsistent tax transfer prices: tax filings, audits, and double taxation
ER -
TY - CHAP
AU - Blankenfeldt, Maximilian
AU - Müller, Jens
AU - Weinrich, Arndt
ED - Vögele, Alexander
ID - 22221
SN - 978-3-406-71601-0
T2 - Intangibles - Immaterielle Werte
TI - Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis
ER -
TY - CONF
AU - Kucklick, Jan-Peter
AU - Müller, Jennifer
AU - Beverungen, Daniel
AU - Müller, Oliver
ID - 22514
T2 - European Conference on Information Systems
TI - Quantifying the Impact of Location Data for Real Estate Appraisal – A GIS-based Deep Learning Approach
ER -
TY - JOUR
AB - The containment of COVID-19 critically hinges on individuals’ behavior. We investigate how individuals react to variations in COVID-19 reporting. Using a survey, we elicit individuals' perceived infection risk given various COVID-19 metrics (e.g., confirmed cases, reproduction rate, or case-fatality ratio). We proxy individuals' risk perception with their willingness to pay for the participation in everyday life and amusements events. We find that participants react to different COVID-19 metrics with varying sensitivity. We observe a saturation of sensitivity for several measures at critical limits used in the political discussion, making our results highly relevant for policy makers in their efforts to direct individuals to adhere to hygienic etiquette and social distancing guidelines.
AU - Warkulat, Sonja
AU - Krull, Sebastian
AU - Ortmann, Regina
AU - Klocke, Nina
AU - Pelster, Matthias
ID - 22523
IS - 83
JF - Covid Economics
KW - COVID-19 reporting
KW - willingness to pay
KW - willingness to accept
TI - COVID-19 reporting and willingness to pay for leisure activities
ER -
TY - JOUR
AU - Krull, Sebastian
AU - Loschelder, David D.
AU - Boecker, Lea
ID - 22631
JF - Frontiers in Psychology
TI - The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use
ER -
TY - GEN
AU - Müller, Stefanie Jutta Marianne
AU - Buchholz, Anna
AU - Flath, Beate
AU - Kundisch, Dennis
AU - Momen Pour Tafreshi, Maryam
ID - 21723
TI - The Agony of Finding the Right Pricing Policy for Cultural Institutions: Addressing Economic Viability and Cultural Participation through Innovative Pricing
ER -
TY - CONF
AB - Platform-based business models underlie the success of many of today’s largest, fastest-growing, and most disruptive companies. Despite the success of prominent examples, such as Uber and Airbnb, creating a profitable platform ecosystem presents a key challenge for many companies across all industries. Although research provides knowledge about platforms’ different value drivers (e.g., network effects), companies that seek to transform their current business model into a platform-based one lack an artifact to reduce knowledge boundaries, collaborate effectively, and cope with the complexities and dynamics of platform ecosystems. We address this challenge by developing two artifacts and combining research from variability modeling, business model dependencies, and system dynamics. This paper presents a design science research approach to develop the platform ecosystem modeling language and the platform ecosystem development tool that support researcher and practitioner by visualizing and simulating platform ecosystems.
AU - Vorbohle, Christian
AU - Gottschalk, Sebastian
ID - 21727
KW - Platform Ecosystems
KW - Platform Ecosystem Modeling Language
KW - Platform Ecosystem Development Tool
KW - Business Models
KW - Design Science
T2 - Proceedings of the 29th European Conference on Information Systems (ECIS)
TI - Towards Visualizing and Simulating Business Models in Dynamic Platform Ecosystems
ER -
TY - CONF
AU - Kutzner, K.
AU - Stadtländer, M.
AU - Seutter, Janina
AU - Kundisch, Dennis
AU - Knackstedt, R.
ID - 21799
T2 - Proceedings of the 29th European Conference on Information Systems (ECIS)
TI - ”Sorry, Too Much Information” Designing Online Review Systems that Support Information Search and Processing
ER -
TY - CONF
AU - Vorbohle, Christian
AU - Szopinski, Daniel
AU - Kundisch, Dennis
ID - 21812
T2 - Proceedings of the 29th European Conference on Information Systems (ECIS)
TI - Toward Understanding the Complexity of Business Models – A Taxonomy of Business Model Dependencies
ER -
TY - GEN
AU - Seutter, Janina
AU - Müller, Michelle
AU - Neumann, Jürgen
AU - Kundisch, Dennis
ID - 22014
TI - Do Smart Product Service Systems Crowd Out Interactions in Online Communities? – Empirical Evidence from a Cooking Community
ER -
TY - JOUR
AB - Employing a unique hand-collected sample of 956 credit risk securitization transactions issued by 64 stock-listed
European banks across the EU-13 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes
the impact of securitization on the issuing banks’ effective tax rates. Our analysis reveals that banks may reduce their
tax expense through securitization via a direct and indirect channel suggesting that tax avoidance may be a further
motive for banks to engage in the securitization business. These baseline findings remain robust under various
robustness checks, especially when implementing structural equation models and controlling for a reverse causality
between the banks’ tax burden and their incentive to securitize. Finally, various sensitivity analyses provide further
important results and implications for tax policies, banking regulation and the ongoing process of revitalizing the
European securitization market.
AU - Uhde, André
ID - 5163
JF - The Quarterly Review of Economics and Finance
KW - Securitization
KW - Credit risk transfer
KW - Effective tax rates
KW - European banking
TI - Tax avoidance through securitization
VL - 79
ER -
TY - JOUR
AB - In this paper, we analyze the effect of light conditions on road accidents and estimate the long run consequences of different time regimes for road safety. Identification is based on variation in light conditions induced by differences in sunrise and sunset times across space and time. We estimate that darkness causes annual costs of more than £500 million in Great Britain. By setting daylight saving time year-round 8 percent of these costs could be saved. Thus, focusing solely on the short run costs related to the transition itself underestimates the total costs of the current time regime.
AU - Bünnings, Christian
AU - Schiele, Valentin
ID - 15073
IS - 1
JF - The Review of Economics and Statistics
SN - 0034-6535
TI - Spring Forward, Don't Fall Back: The Effect of Daylight Saving Time on Road Safety
VL - 103
ER -
TY - CONF
AB - Requirements for energy distribution networks are changing fast due to the growing share of renewable energy, increasing electrification, and novel consumer and asset technologies. Since uncertainties about future developments increase planning difficulty, flexibility potentials such as synergies between the electricity, gas, heat, and transport sector often remain unused. In this paper, we therefore present a novel module-based concept for a decision support system that helps distribution network planners to identify cross-sectoral synergies and to select optimal network assets such as transformers, cables, pipes, energy storage systems or energy conversion technology. The concept enables long-term transformation plans and supports distribution network planners in designing reliable, sustainable and cost-efficient distribution networks for future demands.
AU - Kirchhoff, Jonas
AU - Burmeister, Sascha Christian
AU - Weskamp, Christoph
AU - Engels, Gregor
ED - Breitner, Michael H.
ED - Lehnhoff, Sebastian
ED - Nieße, Astrid
ED - Staudt, Philipp
ED - Weinhardt, Christof
ED - Werth, Oliver
ID - 21093
T2 - Energy Informatics and Electro Mobility ICT
TI - Towards a Decision Support System for Cross-Sectoral Energy Distribution Network Planning
ER -
TY - JOUR
AB - Ideational impact refers to the uptake of a paper's ideas and concepts by subsequent research. It is defined in stark contrast to total citation impact, a measure predominantly used in research evaluation that assumes that all citations are equal. Understanding ideational impact is critical for evaluating research impact and understanding how scientific disciplines build a cumulative tradition. Research has only recently developed automated citation classification techniques to distinguish between different types of citations and generally does not emphasize the conceptual content of the citations and its ideational impact. To address this problem, we develop Deep Content-enriched Ideational Impact Classification (Deep-CENIC) as the first automated approach for ideational impact classification to support researchers' literature search practices. We evaluate Deep-CENIC on 1,256 papers citing 24 information systems review articles from the IT business value domain. We show that Deep-CENIC significantly outperforms state-of-the-art benchmark models. We contribute to information systems research by operationalizing the concept of ideational impact, designing a recommender system for academic papers based on deep learning techniques, and empirically exploring the ideational impact of the IT business value domain.
AU - Prester, Julian
AU - Wagner, Gerit
AU - Schryen, Guido
AU - Hassan, Nik Rushdi
ID - 20212
IS - January
JF - Decision Support Systems
KW - Ideational impact
KW - citation classification
KW - academic recommender systems
KW - natural language processing
KW - deep learning
KW - cumulative tradition
TI - Classifying the Ideational Impact of Information Systems Review Articles: A Content-Enriched Deep Learning Approach
VL - 140
ER -
TY - JOUR
AB - Review papers are essential for knowledge development in IS. While some are cited twice a day, others accumulate single digit citations over a decade. The magnitude of these differences prompts us to analyze what distinguishes those reviews that have proven to be integral to scientific progress from those that might be considered less impactful. Our results highlight differences between reviews aimed at describing, understanding, explaining, and theory testing. Beyond the control variables, they demonstrate the importance of methodological transparency and the development of research agendas. These insights inform all stakeholders involved in the development and publication of review papers.
AU - Wagner, Gerit
AU - Prester, Julian
AU - Roche, Maria
AU - Schryen, Guido
AU - Benlian, Alexander
AU - Paré, Guy
AU - Templier, Mathieu
ID - 20844
IS - 3
JF - Information & Management
KW - Literature review
KW - review papers
KW - scientometric
KW - scientific impact
KW - citation analysis
TI - Which Factors Affect the Scientific Impact of Review Papers in IS Research? A Scientometric Study
VL - 58
ER -
TY - JOUR
AU - Stumpe, Miriam
AU - Rößler, David
AU - Schryen, Guido
AU - Kliewer, Natalia
ID - 23494
JF - EURO Journal on Transportation and Logistics
TI - Study on Sensitivity of Electric Bus Systems under Simultaneous Optimization of Charging Infrastructure and Vehicle Schedules
VL - 10
ER -
TY - JOUR
AU - Wagner, Gerit
AU - Prester, Julian
AU - Schryen, Guido
ID - 17934
IS - 1
JF - Communications of the Association for Information Systems
TI - Exploring the Scientific Impact of Information Systems Design Science Research
VL - 48
ER -
TY - JOUR
AU - Bornemann, Tobias
AU - Schipp, Adrian
AU - Sureth-Sloane, Caren
ID - 21401
IS - 3
JF - Deutsches Steuerrecht
TI - Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung
VL - 59
ER -
TY - GEN
AU - Lorenz, Johannes
AU - Sureth-Sloane, Caren
AU - Diller, Markus
ID - 22213
TI - Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten
ER -
TY - GEN
AU - Sureth-Sloane, Caren
AU - Simons, Dirk
ID - 21402
IS - Nr. 20
T2 - Frankfurter Allgemeine Zeitung
TI - Wie kompliziert darf eine Regel sein?
ER -
TY - GEN
AU - Harst, Simon
AU - Schanz, Deborah
AU - Siegel, Felix
AU - Sureth-Sloane, Caren
ID - 24517
TI - 2020 Global MNC Tax Complexity Survey
ER -
TY - GEN
AU - Lagarden, Martin
AU - Schreiber, Ulrich
AU - Simons, Dirk
AU - Sureth-Sloane, Caren
ID - 29052
TI - Wem nutzt Public Country-by-Country Reporting?
ER -
TY - BOOK
AU - Maßbaum, Alexandra
AU - Sureth-Sloane, Caren
ID - 29053
TI - Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage
ER -
TY - GEN
AU - Sureth-Sloane, Caren
ID - 29055
T2 - Süddeutsche Zeitung
TI - Zur Komplexität des Steuersystems
ER -
TY - JOUR
AB - AbstractIn this article we combine Debreu’s (Proc Natl Acad Sci 38(10):886–893, 1952) social system with Hurwicz’s (Econ Design 1(1):1–14, 1994; Am Econ Rev 98(3):577–585, 2008) ideas of embedding a “desired” game form into a “natural” game form that includes all feasible behavior, even if it is “illegal” according to the desired form. For the resulting socio-legal system we extend Debreu’s concepts of a social system and its social equilibria to a socio-legal system with its Debreu–Hurwicz equilibria. We build on a more general version of social equilibrium due to Shafer and Sonnenschein (J Math Econ 2(3):345–348, 1975) that also generalizes the dc-mechanism of Koray and Yildiz (J Econ Theory 176:479–502, 2018) which relates implementation via mechanisms with implementation via rights structures as introduced by Sertel (Designing rights: invisible hand theorems, covering and membership. Tech. rep. Mimeo, Bogazici University, 2001). In the second part we apply and illustrate these new concepts via an application in the narrow welfarist framework of two person cooperative bargaining. There we provide in a socio-legal system based on Nash’s demand game an implementation of the Nash bargaining solution in Debreu–Hurwicz equilibrium.
AU - Haake, Claus-Jochen
AU - Trockel, Walter
ID - 29152
JF - Review of Economic Design
SN - 1434-4742
TI - Socio-legal systems and implementation of the Nash solution in Debreu–Hurwicz equilibrium
ER -
TY - JOUR
AB - ZusammenfassungCoworking Spaces (CSPs) sind geteilte Arbeitsplätze für Selbstständige, Freelancer*innen, Mikrounternehmen und Startups, die Isolation entgegenwirken und zum interdisziplinären Wissensaustausch anregen können. Jedoch existieren auch Barrieren, die Nutzer*innen davon abhalten, zu anderen Coworker*innen Kontakt aufzunehmen, da oft unklar ist, wann und ob jemand zum kreativen Austausch oder zum Anbieten von Hilfe bereit ist. Durch die Covid-19 Pandemie wurde die Unsicherheit bei der gegenseitigen Kontaktaufnahme noch weiter erschwert und viele CSPs mussten zeitweise schließen. Um Barrieren bei der Kontaktaufnahme zu reduzieren und die interdisziplinäre Zusammenarbeit zu fördern, können Informations- und Kommunikationstechnologien eingesetzt werden. Virtual Reality (VR) und Augmented Reality (AR) sind Technologien, die sich durch einen besonders hohen Grad an Immersion und sozialer Präsenz auszeichnen. Deshalb zeigen wir in diesem Beitrag, wie VR- und AR-Technologien gezielt eingesetzt werden können, um den interdisziplinären Wissensaustausch und Zusammenarbeit sowohl in CSPs als auch ortsunabhängig zu fördern. Dazu präsentieren wir positive Effekte, die durch den Einsatz einer der beiden Technologien im Zusammenhang mit CSPs erzielt werden können und leiten konkrete Gestaltungsempfehlungen für Anwendungsentwickler*innen, Unternehmen sowie Betreiber*innen von CSPs ab. Diese Gestaltungsempfehlungen basieren sowohl auf den neuesten Erkenntnissen aus der Fachliteratur als auch auf Interviews mit Expert*innen aus Forschung und Praxis mit Erfahrung im Bereich CSPs, VR und AR. Unsere Anwendungsszenarien können Entwickler*innen, Unternehmen und Betreiber*innen von CSPs als Grundlage dienen, vom Einsatz beider Technologien zu profitieren.
AU - Mirbabaie, Milad
AU - Hofeditz, Lennart
AU - Schmid, Leon
ID - 29300
JF - HMD Praxis der Wirtschaftsinformatik
KW - General Earth and Planetary Sciences
KW - General Environmental Science
SN - 1436-3011
TI - Ausgestaltungs- und Anwendungspotenziale von Virtual und Augmented Reality Technologien im Kontext von Coworking Spaces
ER -