@article{47916, abstract = {{AbstractThis study posits that, in the absence of extensive mandatory regulation and auditing, differences in internal and external corporate governance (CG) mechanisms will explain variations in choices concerning corporate sustainability reporting and the interrelated and underlying corporate sustainability performance (CSP). Specifically, we explore whether board monitoring effectiveness as a major internal CG mechanism and stakeholder engagement as a key external CG mechanism are positively associated with sustainability reporting quality (SRQ), compliance with generally accepted sustainability reporting standards (SRC) and guidelines, and CSP for a sample of Dutch firms that have voluntarily disclosed sustainability reports during the years 2012–2016. In addition to these direct effects, we also investigate the potential indirect effects of the CG mechanisms on SRQ and SRC via CSP and distinguish between nonlagged and lag effects. Using structural equation modeling, our results show that, in the short term, monitoring effectiveness positively affects SRQ and SRC. Stakeholder engagement positively affects SRQ and SRC in the short term and is positively related to SRQ via CSP in the longer term, indicating that active stakeholders, over time, may drive companies toward more sustainable business conduct. Finally, the findings that CSP is positively related to SRQ but negatively related to SRC provide further support for signaling and legitimacy theory, respectively. Companies with superior CSP disclose high‐quality information on CSP to signal the firm's superior sustainability performance, whereas poor performing companies legitimize their inferior CSP by complying with more reporting standards, rather than by directly improving their underlying CSP.}}, author = {{Manning, Bart and Braam, Geert and Reimsbach, Daniel}}, issn = {{1535-3958}}, journal = {{Corporate Social Responsibility and Environmental Management}}, keywords = {{Management, Monitoring, Policy and Law, Strategy and Management, Development}}, number = {{2}}, pages = {{351--366}}, publisher = {{Wiley}}, title = {{{Corporate governance and sustainable business conduct—Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices}}}, doi = {{10.1002/csr.1687}}, volume = {{26}}, year = {{2018}}, } @article{47914, author = {{Wang, Zhi and Reimsbach, Daniel and Braam, Geert}}, issn = {{0959-6526}}, journal = {{Journal of Cleaner Production}}, keywords = {{Industrial and Manufacturing Engineering, Strategy and Management, General Environmental Science, Renewable Energy, Sustainability and the Environment, Building and Construction}}, pages = {{1185--1197}}, publisher = {{Elsevier BV}}, title = {{{Political embeddedness and the diffusion of corporate social responsibility practices in China: A trade-off between financial and CSR performance?}}}, doi = {{10.1016/j.jclepro.2018.07.116}}, volume = {{198}}, year = {{2018}}, } @article{31807, abstract = {{Drawing upon recent advances in machine learning and natural language processing, we introduce new tools that automatically ingest, parse, disambiguate, and build an updated database using U.S. patent data. The tools identify unique inventor, assignee, and location entities mentioned on each granted U.S. patent from 1976 to 2016. We describe data flow, algorithms, user interfaces, descriptive statistics, and a novelty measure based on the first appearance of a word in the patent corpus. We illustrate an automated coinventor network mapping tool and visualize trends in patenting over the last 40 years.}}, author = {{Balsmeier, Benjamin and Assaf, Mohamad and Chesebro, Tyler and Fierro, Gabe and Johnson, Kevin and Johnson, Scott and Li, Guan‐Cheng and Lück, Sonja and O'Reagan, Doug and Yeh, Bill and Zang, Guangzheng and Fleming, Lee}}, issn = {{1058-6407}}, journal = {{Journal of Economics & Management Strategy}}, keywords = {{Management of Technology and Innovation, Strategy and Management, Economics and Econometrics, General Business, Management and Accounting, General Medicine}}, number = {{3}}, pages = {{535--553}}, publisher = {{Wiley}}, title = {{{Machine learning and natural language processing on the patent corpus: Data, tools, and new measures}}}, doi = {{10.1111/jems.12259}}, volume = {{27}}, year = {{2018}}, } @article{52205, author = {{Dunkelberg, Heiko and Wagner, Johannes and Hannen, Conrad and Schlüter, Alexander and Phan, Long and Hesselbach, Jens and Lin, Cheng-Xian}}, issn = {{0959-6526}}, journal = {{Journal of Cleaner Production}}, keywords = {{Industrial and Manufacturing Engineering, Strategy and Management, General Environmental Science, Renewable Energy, Sustainability and the Environment}}, pages = {{790--800}}, publisher = {{Elsevier BV}}, title = {{{Optimization of the energy supply in the plastics industry to reduce the primary energy demand}}}, doi = {{10.1016/j.jclepro.2018.04.254}}, volume = {{192}}, year = {{2018}}, } @article{46639, abstract = {{ Purpose Many manufacturing firms entrust partners to provide services on their behalf. However, it is not clear whether and when firms can capture the potential value advantages of outsourcing business services. The purpose of this paper is to investigate the effects of different types of business service outsourcing on firm value. Design/methodology/approach The paper uses event study methodology to estimate the impact of business service outsourcing announcements on abnormal returns of publicly traded manufacturing companies in Europe. Findings External service outsourcing that directly affects the company’s customers leads to more favorable outcomes than internal service outsourcing. This effect is contingent on the strategic outsourcing intention, the service’s reliance on technology, and the choice of the outsourcing partner. Research limitations/implications Findings show that firm value depends critically on the service value it delivers to customers. Future research could explore further contingency variables, and investigate the role of service outsourcing networks and relationships. Practical implications The insights of this study help managers to decide why, how, and to whom they should outsource their business services, as well as how to justify their outsourcing decisions, and how to communicate them toward the financial markets. Originality/value This research sheds light on the value implications of outsourcing decisions. Two types of business service outsourcing are distinguished, namely, internal and external. Furthermore, the study enhances our understanding of a contingency perspective on service outsourcing decisions. }}, author = {{Eggert, Andreas and Böhm, Eva and Cramer, Christina}}, issn = {{1757-5818}}, journal = {{Journal of Service Management}}, keywords = {{Strategy and Management, Tourism, Leisure and Hospitality Management, Business, Management and Accounting (miscellaneous)}}, number = {{3}}, pages = {{476--498}}, publisher = {{Emerald}}, title = {{{Business service outsourcing in manufacturing firms: an event study}}}, doi = {{10.1108/josm-11-2016-0306}}, volume = {{28}}, year = {{2017}}, } @article{52207, author = {{Schlüter, Alexander and Rosano, Michele B.}}, issn = {{0959-6526}}, journal = {{Journal of Cleaner Production}}, keywords = {{Industrial and Manufacturing Engineering, Strategy and Management, General Environmental Science, Renewable Energy, Sustainability and the Environment}}, pages = {{19--28}}, publisher = {{Elsevier BV}}, title = {{{A holistic approach to energy efficiency assessment in plastic processing}}}, doi = {{10.1016/j.jclepro.2016.01.037}}, volume = {{118}}, year = {{2016}}, } @article{39697, author = {{Agra-Kooijman, Dena M. and Singh, Gautam and Lorenz, Alexander and Collings, Peter J. and Kitzerow, Heinz-Siegfried and Kumar, Satyendra}}, issn = {{1539-3755}}, journal = {{Physical Review E}}, keywords = {{Industrial and Manufacturing Engineering, Metals and Alloys, Strategy and Management, Mechanical Engineering}}, number = {{6}}, publisher = {{American Physical Society (APS)}}, title = {{{Columnar molecular aggregation in the aqueous solutions of disodium cromoglycate}}}, doi = {{10.1103/physreve.89.062504}}, volume = {{89}}, year = {{2014}}, } @article{39713, author = {{McGinn, Christine K. and Laderman, Laura I. and Zimmermann, Natalie and Kitzerow, Heinz-Siegfried and Collings, Peter J.}}, issn = {{1539-3755}}, journal = {{Physical Review E}}, keywords = {{Industrial and Manufacturing Engineering, Metals and Alloys, Strategy and Management, Mechanical Engineering}}, number = {{6}}, publisher = {{American Physical Society (APS)}}, title = {{{Planar anchoring strength and pitch measurements in achiral and chiral chromonic liquid crystals using 90-degree twist cells}}}, doi = {{10.1103/physreve.88.062513}}, volume = {{88}}, year = {{2014}}, } @article{47911, abstract = {{ABSTRACTThis study examines how the disclosure of negative sustainability‐related incidents affects the investment‐related judgments of decision‐makers. Participants in a sequential 2 × 2 between‐subjects experiment first received a company's financial information before viewing additional sustainability information (by the company and by a non‐governmental organization (NGO); with and without negative disclosure). Results indicate that self‐reporting of negative incidents does not affect decision‐makers’ stock price estimates and investment decisions compared with judgments based on financial information only. However, third‐party disclosure of these incidents by a NGO has a negative affect on these investment‐related judgments. Furthermore, the magnitude of the NGO reporting effect depends on whether the company itself simultaneously reports these incidents. Thus, disclosing negative incidents in sustainability reporting could lose some of its apparent stigma. Instead of avoiding negative reporting altogether, managers might use it as a risk mitigation tool in their reporting strategy. The results also emphasize the power of the often‐mentioned ‘watchdog’ function of NGOs acting as stakeholder advocates. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment}}, author = {{Reimsbach, Daniel and Hahn, Rüdiger}}, issn = {{0964-4733}}, journal = {{Business Strategy and the Environment}}, keywords = {{Management, Monitoring, Policy and Law, Strategy and Management, Geography, Planning and Development, Business and International Management}}, number = {{4}}, pages = {{217--235}}, publisher = {{Wiley}}, title = {{{The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development}}}, doi = {{10.1002/bse.1816}}, volume = {{24}}, year = {{2013}}, } @article{5192, abstract = {{For the valuation of fast growing innovative firms Schwartz and Moon (Financ Anal J 56:62–75, 2000), (Financ Rev 36:7–26, 2001) develop a fundamental valuation model where key parameters follow stochastic processes. While prior research shows promising potential for this model, it has never been tested on a large scale dataset. Thus, guided by economic theory, this paper is the first to design a large-scale applicable implementation on around 30,000 technology firm quarter observations from 1992 to 2009 for the US to assess this model. Evaluating the feasibility and performance of the Schwartz-Moon model reveals that it is comparably accurate to the traditional sales multiple with key advantages in valuing small and non-listed firms. Most importantly, however, the model is able to indicate severe market over- or undervaluation from a fundamental perspective. We demonstrate that a trading strategy based on our implementation has significant investment value. Consequently, the model seems suitable for detecting misvaluations as the dot-com bubble.}}, author = {{Klobucnik, Jan and Sievers, Sönke}}, journal = {{Journal of Business Economics (VHB-JOURQUAL 4 Ranking B)}}, keywords = {{Schwartz-Moon model, Market mispricing, Empirical test, Company valuation, Trading strategy}}, number = {{9}}, pages = {{947--984}}, publisher = {{Springer}}, title = {{{Valuing high technology growth firms}}}, doi = {{https://doi.org/10.1007/s11573-013-0684-2}}, volume = {{83}}, year = {{2013}}, } @article{5193, abstract = {{We study the predictive ability of individual analyst target price changes for post-event abnormal stock returns within each recommendation category. Although prior studies generally demonstrate the investment value of target prices, we find that target price changes do not cause abnormal returns within each recommendation level. Instead, contradictory analyst signals (e.g., strong buy reiterations with large target price decreases) neutralize each other, whereas confirmatory signals reinforce each other. Further, our analysis reveals that large target price downgrades can be explained by preceding stock price decreases. However, upgrades are not preceded by stock price increases, thereby demonstrating asymmetric analyst behavior when adjusting target prices to stock prices. Our results suggest that investors should treat recommendations with caution when they are issued with large contradictory target price changes. Thus, instead of blindly following a recommendation, investors might put more weight on the change in the corresponding target price and consider transaction costs.}}, author = {{Kanne, Stefan and Klobucnik, Jan and Kreutzmann, Daniel and Sievers, Sönke}}, journal = {{Financial Markets and Portfolio Management (VHB-JOURQUAL 3 Ranking C)}}, keywords = {{Analyst recommendation, Target price, Stock performance, Trading strategy}}, number = {{4}}, pages = {{405--428}}, publisher = {{Springer}}, title = {{{To buy or not to buy? The value of contradictory analyst signals}}}, doi = {{10.1007/s11408-012-0196-z}}, volume = {{26}}, year = {{2012}}, } @article{31300, author = {{Potzuweit, A. and Weich, Tobias and Barkhofen, Sonja and Kuhl, U. and Stöckmann, H.-J. and Zworski, M.}}, issn = {{1539-3755}}, journal = {{Physical Review E}}, keywords = {{Industrial and Manufacturing Engineering, Metals and Alloys, Strategy and Management, Mechanical Engineering}}, number = {{6}}, publisher = {{American Physical Society (APS)}}, title = {{{Weyl asymptotics: From closed to open systems}}}, doi = {{10.1103/physreve.86.066205}}, volume = {{86}}, year = {{2012}}, } @article{39727, author = {{Lorenz, Alexander and Zimmermann, Natalie and Kumar, Satyendra and Evans, Dean R. and Cook, Gary and Kitzerow, Heinz-Siegfried}}, issn = {{1539-3755}}, journal = {{Physical Review E}}, keywords = {{Industrial and Manufacturing Engineering, Metals and Alloys, Strategy and Management, Mechanical Engineering}}, number = {{5}}, publisher = {{American Physical Society (APS)}}, title = {{{Doping the nematic liquid crystal 5CB with milled BaTiO3nanoparticles}}}, doi = {{10.1103/physreve.86.051704}}, volume = {{86}}, year = {{2012}}, } @inproceedings{4489, abstract = {{Over the last two decades, the discussion about innovating teaching and learning at higher education institutions (HEI) has concentrated on various core concepts: such as an increased focus on learning outcomes as competencies and more student-centered teaching. These concepts form part of what Barr and Tagg (1995) have termed the "shift from teaching to learning". However, very few approaches have been proposed so far in the scholarly literature on how to actually transfer such normative concepts into the practice of teaching and learning at HEI. In order to sustainably develop the practices of teaching and learning at HEI, it is necessary to comprehend the prerequisites for educational development. The construct of "learning culture" can be seen as a possible concept to explicate these prerequisites. The aims of this study are to (a) propose an institution-wide approach to educational development at HEI and to (b) present a comprehensive instrument to diagnose learning culture as a starting point for educational development. The findings of the study include a first version of the Learning Culture Inventory for HEI. The students' version of the instrument encompasses 12 scales for the individual, 12 for the pedagogical interactions and 5 for the organizational dimension. The assumed basic factor structure of the instruments could be confirmed. With the institution-wide approach to educational development and the Learning Culture Inventory, this study can provide the basis for sustainable developmental initiatives to innovate teaching and learning at HEI.}}, author = {{Brahm, Taiga and Gebhardt, Anja and Jenert, Tobias}}, keywords = {{higher education, instrument development, strategy, educational development}}, location = {{Exeter}}, publisher = {{European Association for Research on Learning and Instruction}}, title = {{{Learning culture as a prerequisite for an institution-wide approach to educational development}}}, year = {{2011}}, } @inproceedings{37075, abstract = {{Complex control oriented embedded systems with hard real-time constraints require real-time operation system (RTOS) for predictable timing behavior. To support the evaluation of different scheduling strategies and task priorities, we use an abstract RTOS model based on SystemC. In this article, we present an annotation method for time estimation that supports flexible simulation and validation of real-time-constraints for task migration between different target processors without loss of simulation performance and less memory overhead.}}, author = {{Zabel, Henning and Müller, Wolfgang}}, editor = {{Kleinjohann, L. and Kleinjohann, B.}}, isbn = {{978-0-387-09660-5}}, keywords = {{Execution Time Schedule Strategy Simulation Speed Task Migration Atomic Block}}, publisher = {{Springer Verlag}}, title = {{{An Efficient Time Annotation Technique in Abstract RTOS Simulations for Multiprocessor Task Migration}}}, doi = {{10.1007/978-0-387-09661-2_18}}, volume = {{271}}, year = {{2008}}, }