Achtung:

Sie haben Javascript deaktiviert!
Sie haben versucht eine Funktion zu nutzen, die nur mit Javascript möglich ist. Um sämtliche Funktionalitäten unserer Internetseite zu nutzen, aktivieren Sie bitte Javascript in Ihrem Browser.

Bildinformationen anzeigen

Publikationen

Die Forschungsdatenbank der Universität befindet sich derzeit noch im Aufbau, weshalb die unten aufgeführten Publikationen bisher nur einen Ausschnitt unserer Forschung darstellen. In Kürze erhalten Sie an dieser Stelle eine vollständige Übersicht über den Forschungsoutput der Fakultät.


Liste im Research Information System öffnen

2018

A Duration Model Analysis of Consumer Preferences and Determinants of Video Game Consumption

D. Kaimann, N. Stroh-Maraun, J. Cox, Journal of Consumer Behaviour (2018), pp. 290 - 301

DOI

About the Fear of Reputational Loss: Social Trading and the Disposition Effect

M. Pelster, A. Hofmann, Journal of Banking & Finance (2018)

DOI

Can Companies Freeride on Public Interest Events? The Effect of Peak Days on Paid Search Advertising during the UEFA Euro 2016

D. Piasecki, D. Schlangenotto, in: Tagungsband Multikonferenz Wirtschaftsinformatik 2018 (MKWI), 2018


Design Principles for Co-Creating Digital Customer Experience in High Street Retail

J. Hendrik Betzing, D. Beverungen, J. Becker, in: Tagungsband Data driven X --- Turning Data into Value --- Band V, 2018, pp. 2083--2094


Designing Multi-sided Community Platforms for Local High Street Retail

C. Bartelheimer, J. Hendrik Betzing, I. Berendes, D. Beverungen, in: Proceedings of the 26th European Conference on Information Systems, 2018


Designing Predictive Maintenance for Agricultural Machines

H. Lüttenberg, C. Bartelheimer, D. Beverungen, 2018

Abstract

The Digital Transformation alters business models in all fields of application, but not all industries transform at the same speed. While recent innovations in smart products, big data, and machine learn-ing have profoundly transformed business models in the high-tech sector, less digitalized industries—like agriculture—have only begun to capitalize on these technologies. Inspired by predictive mainte-nance strategies for industrial equipment, the purpose of this paper is to design, implement, and evaluate a predictive maintenance method for agricultural machines that predicts future defects of a machine’s components, based on a data-driven analysis of service records. An evaluation with 3,407 real-world service records proves that the method predicts damaged parts with a mean accuracy of 86.34%. The artifact is an exaptation of previous design knowledge from high-tech industries to agriculture—a sector in which machines move through rough territory and adverse weather conditions, are utilized exten-sively for short periods, and do not provide sensor data to service providers. Deployed on a platform, the prediction method enables co-creating a predictive maintenance service that helps farmers to avoid resources shortages during harvest seasons, while service providers can plan and conduct maintenance service preemptively and with increased efficiency.


Disaggregating User Evaluations Using the Shapley Value

M. Feldotto, C. Haake, A. Skopalik, N. Stroh-Maraun, in: Proceedings of the 13th Workshop on the Economics of Networks, Systems and Computation (NetEcon 2018), 2018

Abstract

We consider a market where final products or services are compositions of a number of basic services. Users are asked to evaluate the quality of the composed product after purchase. The quality of the basic service influences the performance of the composed services but cannot be observed directly. The question we pose is whether it is possible to use user evaluations on composed services to assess the quality of basic services. We discuss how to combine aggregation of evaluations across users and disaggregation of information on composed services to derive valuations for the single components. As a solution we propose to use the (weighted) average as aggregation device in connection with the Shapley value as disaggregation method, since this combination fulfills natural requirements in our context. In addition, we address some occurring computational issues: We give an approximate solution concept using only a limited number of evaluations which guarantees nearly optimal results with reduced running time. Lastly, we show that a slightly modified Shapley value and the weighted average are still applicable if the evaluation profiles are incomplete.


Essays on Competition in Health Care Markets

X. Wu, Paderborn University, 2018


Extracting the Wisdom from the Crowd: A Comparison of Approaches to Aggregating Collective Intelligence

T. Görzen, F. Laux, in: Tagungsband Multikonferenz Wirtschaftsinformatik 2018 (MKWI), 2018


Feedback Pareto weights in cooperative NTU differential games

S. Hoof, 2018

Abstract

This note deals with agreeability in nontransferable utility (NTU) differential games. We introduce state feedback Pareto weights to enrich the set of efficient cooperative solutions. The framework is particularly useful if constant weights fail to support agreeability, but cooperation is desired nonetheless. The concept is applied to an adverting differential game.


Goal Achievement, Subsequent User Effort and the Moderating Role of Goal Difficulty

D. Gutt, T. von Rechenberg, D. Kundisch, Journal of Business Research (2018)

DOI

Human-induced climate change: the impact of land-use change

T. Gries, M. Redlin, J.E. Ugarte, Theoretical and Applied Climatology (2018)

DOI

In the Eye of the Beholder? – Empirically Decomposing Different Economic Implications of the Online Rating Variance

D. Gutt, in: Proceedings of the Twenty Fifth European Conference on Information Systems (ECIS), 2018


Much more than "same solution using a different technology"

N. Bohn, D. Kundisch, in: Tagungsband Multikonferenz Wirtschaftsinformatik 2018 (MKWI), 2018


New Evidence on Employment Effects of Informal Care Provision in Europe

I.W. Kolodziej, A.R. Reichert, H. Schmitz, Health services research (2018)


On unification of solutions to the bargaining problem

C. Haake, C. Qin, 2018

Abstract

We establish axioms under which a bargaining solution can be found by the maximization of the CES function and is unique up to specification of the distribution and elasticity parameters. This solution is referred to as the CES solution which includes the NASH and egalitarian solutions as special cases. Next, we consider a normalization of the CES function and establish axioms, under which a bargaining solution can be found by the maximization of the normalized CES and is unique up to the specifications of the distribution and its substitution parameters. We refer to this solution as the normalized CES solution, which includes the Nash and Kalai-Smorodinsky solutions as special cases. Our paper contributes to bargaining theory by establishing unified characterizations of existing as well as a great variety of new bargaining solutions.


On unification of solutions to the bargaining problem

C. Haake, C. Qin, 2018

Abstract

We establish axioms under which a bargaining solution can be found by the maximization of the CES function and is unique up to specification of the distribution and elasticity parameters. This solution is referred to as the CES solution which includes the NASH and egalitarian solutions as special cases. Next, we consider a normalization of the CES function and establish axioms, under which a bargaining solution can be found by the maximization of the normalized CES and is unique up to the specifications of the distribution and its substitution parameters. We refer to this solution as the normalized CES solution, which includes the Nash and Kalai-Smorodinsky solutions as special cases. Our paper contributes to bargaining theory by establishing unified characterizations of existing as well as a great variety of new bargaining solutions.


Outcome Equivalence in School Choice with Reciprocal Preferences

C. Haake, N. Stroh-Maraun, Economics Letters (2018), pp. 39 - 41

Abstract

We show that the Boston school choice mechanism (BM), the student proposing deferred acceptance algorithm (DA) and the top trading cycles algorithm (TTC) generate the same outcome when the colleges’ priorities are modified according to students’ preferences in a “first preferences first” manner. This outcome coincides with the BM outcome under original priorities. As a result, the DA and TTC mechanism that are non-manipulable under original priorities become vulnerable to strategic behavior.


Price competition and the Bertrand model: The paradox of the German mobile discount market

D. Kaimann, B. Hoyer, Applied Economics Letters (2018)

DOI
Abstract

We investigate the degree of price competition among telecommunication firms. Underlying a Bertrand model of price competition, we empirically model pricing behaviour in an oligopoly. We analyse panel data of individual pricing information of mobile phone contracts offered between 2011 and 2017. We provide empirical evidence that price differences as well as reputational effects serve as a signal to buyers and significantly affect market demand. Additionally, we find that brands lead to an increase in demand and thus are able to generate spillover effects even after price increase.


Recombinant Service System Engineering

D. Beverungen, H. Lüttenberg, V. Wolf, Business & Information Systems Engineering (2018)

DOI
Abstract

Although many methods have been proposed for engineering service systems and customer solutions, most of these approaches give little consideration to recombinant service innovation. Recombinant innovation refers to reusing and integrating resources that were previously unconnected. In an age of networked products and data, we can expect that many service innovations will be based on adding, dissociating, and associating existing value propositions by accessing internal and external resources instead of desi gning them from scratch. The purpose of this paper is to identify if current service engineering approaches account for the mechanisms of recombinant innova- tion and to design a method for recombinant service systems engineering. In a conceptual analysis of 24 service engineering methods, the study identified that most methods (1) focus on designing value propos itions instead of service systems, (2) view service inde pendent of physical goods, (3) are either linear or iterative instead of agile, and (4) do not sufficiently address the mechani sms of recombinant innovation. The paper discusses how these defi- ciencies can be remedied and designs a revised service systems engineering approach that reorganizes service engineering processes according to four design principles. The method is demonstrated with the reco mbinant design of a service system for predictive maintenance of agricultural machines.


The Influence of Bribery and Relative Reciprocity on a Physician's Prescription Decision - An Experiment

V. Hilleringmann, CIE Working Paper Series, 2018

Abstract

Focusing on a physician's relationship to a briber and a patient, this experiment analyzes the influence of a bribe on a physician's treatment decision. We conduct a partner treatment, in which briber and physician play together for the whole experiment and a stranger treament, where briber and physician are re-matched every period. With the help of the two treatments, we vary the relative reciprocity between the physician and the two other actors, briber and patient. Additionally we use a follow up questionnaire to measure the behavioral motivation of the participants. We find that reciprocity leads to bribery relationships: In the partner treatment physicians act corruptly more often. Just the variation of the relative reciprocity between the treatments shows differences in the behavior of the subjects. Differences in the participants' preferences deliver no explanation for their behavior in our experiment.


The Role of Technology Pivots in Software Startups: Antecedents and Consequences

N. Bohn, D. Kundisch, in: Proceedings of the Twenty Fifth European Conference on Information Systems (ECIS), 2018



Thoughts on Social Design

W. Trockel, C. Haake, in: Future of Economic Design, 2018


Trust the Experienced? Investigating the Effect of Experience on Decision Making in the Crowd

T. Görzen, in: Tagungsband Multikonferenz Wirtschaftsinformatik 2018 (MKWI), 2018


What are the Drivers of Tax Complexity for MNCs? Global Evidence

T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Intertax (2018), pp. 654-675

Abstract

All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments-for example, those triggered by the BEPS project-have given rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this article, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax consultants from 108 countries. Our results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. We also find evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, we develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.


What Drives Paid Search Success: A Systematic Literature Review

D. Schlangenotto, D. Kundisch, M. Poniatowski, in: Proceedings of the 24th Americas Conference on Information Systems (AMCIS), 2018


With or Without You? The Influence of Search Partners on Consumer Behavior in Paid Search

D. Schlangenotto, in: Tagungsband Multikonferenz Wirtschaftsinformatik 2018 (MKWI), 2018


2017

"What is it Good for - Absolutely Nothing?" Exploring the Influence of Task Meaning on Creativity in Crowdsourcing

T. Görzen, in: Proceedings of the Thirty Eighth International Conference on Information Systems (ICIS), 2017


2016 Global MNC Tax Complexity Survey - Executive Summary

T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2017

DOI

Accounting quality in private firms during the transition towards international standards

A. Valentincic, A. Novak, U. Kosi, Accounting in Europe (2017), pp. 358-387

Abstract

 Full Article  Figures & data References  Citations Metrics  Reprints & Permissions  PDF Abstract We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.


An open-data approach for quantifying the potential of taxi ridesharing

B. Barann, D. Beverungen, O. Müller, Decision Support Systems (2017), pp. 86--95

DOI
Abstract

Taxi ridesharing1 (TRS) is an advanced form of urban transportation that matches separate ride requests with similar spatio-temporal characteristics to a jointly used taxi. As collaborative consumption, TRS saves customers money, enables taxi companies to economize use of their resources, and lowers greenhouse gas emissions. We develop a one-to-one TRS approach that matches rides with similar start and end points. We evaluate our approach by analyzing an open dataset of > 5 million taxi trajectories in New York City. Our empirical analysis reveals that the proposed approach matches up to 48.34% of all taxi rides, saving 2,892,036 km of travel distance, 231,362.89 l of gas, and 532,134.64 kg of CO2 emissions per week. Compared to many-to-many TRS approaches, our approach is competitive, simpler to implement and operate, and poses less rigid assumptions on data availability and customer acceptance.


An open-data approach for quantifying the potential of taxi ridesharing

B. Barann, D. Beverungen, O. Müller, Decision Support Systems (2017), pp. 86--95

DOI

Bitte stimmen Sie jetzt ab! - Ein Erfahrungsbericht über das Audience Response System PINGO

D. Kundisch, J. Neumann, D. Schlangenotto, in: Proceedings der 15. e-Learning Fachtagung Informatik (DELFI 2017), 2017


Constitutions and groups

A. Mauleon, N. Roehl, V. Vannetelbosch, Games and Economic Behavior (2017), pp. 135-152

DOI

Does the Framing of Progress Towards Virtual Rewards Matter? Empirical Evidence from an Online Community

D. Kundisch, T. von Rechenberg, Business & Information Systems Engineering (2017), pp. 207-222


Economic Retirement Age and Lifelong Learning - a theoretical model with heterogeneous labor and biased technical change

T. Gries, S. Jungblut, '. Krieger, H. Meyer, German Economic Review (2017)


Ensembles of Context and Form for Repurposing Electric Vehicle Batteries: An Exploratory Study

D. Beverungen, S. Bräuer, F. Plenter, B. Klör, M. Monhof, Computer Science --- Research and Development (2017), pp. 195--209

DOI

Evolutionary Equilibrium in Stochastic Contests - Entry, Effort, and Overdissipation

Y. Gu, B. Hehenkamp, W. Leininger, Universität Paderborn, 2017


Informal Care and Long-term Labor Market Outcomes

H. Schmitz, M. Westphal, Journal of Health Economics 56, 1-18 (2017)


Information systems for smart services

D. Beverungen, M. Matzner, C. Janiesch, Information Systems and E-Business Management (2017), pp. 781–787

DOI
Abstract

Digital interactions among businesses and consumers through powerful information systems and omnipresent connected devices establish today’s networked society. In this light, Service Science continues to take root as a research discipline that focuses on the integration of (digital) resources by service providers and service customers for value co-creation in service systems. Rapid advances in information technology allow for designing novel information systems that enable entirely new configurations of service systems. In turn, Service Science also leaves its mark on the design, adoption, and use of information systems and technology. With this special issue, we compile a set of timely papers that investigate selected facets of the complex interplay between information technology, information systems, and Service Science to design innovative IT artifacts for smart service. This editorial opens this special issue by elaborating on our understanding of smart service.<br


Innovations, growth and participation in advanced economies - a review of major concepts and findings

T. Gries, R. Grundmann, I. Palnau, M. Redlin, International Economics and Economic Policy (2017), pp. 293-351

DOI

Interaktive, digitale Einkaufserlebnisse in Innenstädten

J. Hendrik Betzing, D. Beverungen, J. Becker, M. Matzner, G. Schmitz, C. Bartelheimer, C.I. Berendes, M. Braun, A. Gadeib, M.{. Hoffen}, C. Schallenberg, HMD Praxis der Wirtschaftsinformatik (2017), pp. 659--671

DOI

Is it Worth the Effort? - A Decision Model to Evaluate Resource Interactions in IS Project Portfolios

C. Meier, D. Kundisch, J. Willeke, Business & Information Systems Engineering (2017), pp. 81-95


Location Choice and Quality Competition in Mixed Hospital Markets

B. Hehenkamp, O. Kaarboe, Universität Paderborn, 2017


Maintaing vs. Milking Good Reputation when Customer Feedback is Inaccurate

B. Djawadi, R. Fahr, C. Haake, S. Recker, 2017

Abstract

In Internet transactions, customers and service providers often interact once and anonymously. To prevent deceptive behavior a reputation system is particularly important to reduce information asymmetries about the quality of the o?ered product or service. In this study we examine the e?ectiveness of a reputation system to reduce information asymmetries when customers may make mistakes in judging the provided service quality. In our model, a service provider makes strategic quality choices and short-lived customers are asked to evaluate the observed quality by providing ratings to a reputation system. The customer is not able to always evaluate the service quality correctly and possibly submits an erroneous rating according to a prede?ned probability. Considering reputation pro?les of the last three sales, within the theoretical model we derive that the service provider’s dichotomous quality decisions are independent of the reputation pro?le and depend only on the probabilities of receiving positive and negative ratings when providing low or high quality. Thus, a service provider optimally either maintains a good reputation or completely refrains from any reputation building process. However, when mapping our theoretical model to an experimental design we ?nd that a signi?cant share of subjects in the role of the service provider deviates from optimal behavior and chooses actions which are conditional on the current reputation pro?le. With respect to these individual quality choices we see that subjects use milking strategies which means that they exploit a good reputation. In particular, if the sales price is high, low quality is delivered until the price drops below a certain threshold, and then high quality is chosen until the price increases again.


Maintaining vs. Milking Good Reputation when Customer Feedback is Inaccurate

S. Brangewitz, B. Djawadi, R. Fahr, C. Haake, Universität Paderborn, 2017


Matching Strategies of Heterogeneous Agents under Incomplete Information in a University Clearinghouse

B. Hoyer, N. Stroh-Maraun, CIE Working Paper Series, Paderborn University, 2017

Abstract

In actual school choice applications the theoretical underpinnings of the Boston School Choice Mechanism (BM) (complete information and rationality of the agents) are often not given. We analyze the actual behavior of agents in such a matching mechanism, using data from the matching mechanism currently used in a clearinghouse at a faculty of Business Administration and Economics at a German university, where a variant of the BM is used, and supplement this data with data generated in a survey among students who participated in the clearinghouse. We find that under the current mechanism over 70% of students act strategically. Controlling for students' limited information, we find that they do act rationally in their decision to act strategically. While students thus seem to react to the incentives to act strategically under the BM, they do not seem to be able to use this to their own advantage. However, those students acting in line with their beliefs manage a significantly better personal outcome than those who do not. We also run simulations by using a variant of the deferred acceptance algorithm, adapted to our situation, to show that the use of a different algorithm may be to the students' advantage.


Network Formation and Disruption - An Experiment: Are efficient networks too complex?

A.E. Endres, S. Brangewitz, B. Djawadi, B. Hoyer, Elsevier, Available at SSRN: https://ssrn.com/abstract=2951680, 2017

DOI
Abstract

We experimentally study the emergence of networks under a known external threat. To be more specific, we deal with the question if subjects in the role of a strategic Designer are able to form safe and efficient networks while facing a strategic Adversary who is going to attack their networks. This investigation relates theoretical predictions by Dziubinski and Goyal (2013) to actual observed behaviour. Varying the costs for protecting nodes, we designed and tested two treatments with different predictions for the equilibrium network. Furthermore, the influence of the subjects' farsightedness on their decision-making process was elicited and analysed. We find that while subjects are able to build safe networks in both treatments, equilibrium networks are only built in one of the two treatments. In the other treatment, predominantly safe networks are built but they are not efficient. Additionally, we find that farsightedness --as measured in our experiment - has no influence on whether subjects are able to build safe or efficient networks.


On the interdependence of ambulatory and hospital care in the German health system

T. Büyükdurmus, T. Kopetsch, H. Schmitz, H. Tauchmann, Health economics review (2017), pp. 2


Over-Paid Search: When Bricks-and-Mortar Retailers Should Not Use Paid Search

D. Schlangenotto, D. Kundisch, in: Wirtschaftsinformatik Proceedings, Extended Abstract, 2017


Pirates – The Young and the Jobless: The Effect of Youth Bulges and Youth Labor Market Integration on Maritime Piracy

T. Gries, M. Redlin, Defence and Peace Economics (2017), pp. 1-15

DOI

Preemptive Repression: Deterrence, Backfiring, Iron Fists and Velvet Gloves

K. De Jaegher, B. Hoyer, Journal of Conflict Resolution (2017)

DOI
Abstract

We present a game-theoretic model of the repression–dissent nexus, focusing on preemptive repression. A small group of instigating dissidents triggers a protest if each dissident participates. The dissidents face random checks by security forces, and when an individual dissident is caught while preparing to participate, he or she is prevented from doing so. Each dissident can invest in countermeasures, which make checks ineffective. For large benefits of protest, higher preemptive repression in the form of a higher number of checks has a deterrence effect and makes dissidents less prone to invest in countermeasures, decreasing the probability of protest. For small benefits of protest, higher preemptive repression instead has a backfiring effect. Both myopic and farsighted governments avoid the backfiring effect by setting low levels of preemptive repression (velvet-glove strategy). However, only a farsighted government is able to exploit the deterrence effect by maintaining a high level of preemptive repression (iron-fist strategy).


Recombinant Service System Engineering

D. Beverungen, H. Lüttenberg, V. Wolf, in: Proceedings der 13. Internationalen Tagung Wirtschaftsinformatik (WI 2017), 2017, pp. 136-150

Abstract

Although many methods have been proposed for engineering services and customer solutions, most of these approaches give little consideration to recombinant service innovation. In an age of smart products and smart data, we can, however, expect that many of future service innovations need to be based on adding, transferring, dissociating, and associating existing value propositions. The purpose of this paper is to outline what properties constitute recombinant service innovation and to identify if current service engineering approaches fulfill these properties. Based on a conceptual in-depth analysis of 24 service engineering methods, we identify that most methods focus on designing value propositions instead of service systems, view service independent of physical goods, are linear or iterative, and incompletely address the mechanisms of recombinant innovation. We discuss how these deficiencies can be remedied and propose a first conceptual model of a revised se rvice system engineering approach.


Recombinant Service System Engineering

D. Beverungen, H. Lüttenberg, V. Wolf, in: Proceedings of the 13th International Conference on Wirtschaftsinformatik 2017, 2017


Recommendation and Configuration of Value-Added Services for Repurposing Electric Vehicle Batteries: A Vertical Software Prototype

B. Klör, M. Monhof, S. Bräuer, D. Beverungen, in: Proceedings of the 19th IEEE Conference on Business Informatics (CBI 2017), 2017


Slow Booms and Deep Busts: 160 Years of Business Cycles in Spain

T. Gries, M. Fritz, Y. Feng, Review of Economics (2017), pp. 153-166


Study? Now! - Evaluation einer gamifizierten App zur Überwindung von akademischer Prokrastination

K. Klingsieck, A. Bomm, B. Djawadi, R. Fahr, M. Feldotto, T. John, D. Kundisch, A. Skopalik, 2017


Technology diffusion, international integration and participation in developing economies - a review of major concepts and findings

T. Gries, R. Grundmann, I. Palnau, M. Redlin, International Economics and Economic Policy (2017), pp. 215-253

DOI

The effects of competition on medical service provision

J. Brosig-Koch, B. Hehenkamp, J. Kokot, Health Economics (2017), pp. 6-20

DOI
Abstract

We explore how competition between physicians affects medical service provision. Previous research has shown that, without competition, physicians deviate from patient‐optimal treatment under payment systems like capitation and fee‐for‐service. Although competition might reduce these distortions, physicians usually interact with each other repeatedly over time and only a fraction of patients switches providers at all. Both patterns might prevent competition to work in the desired direction. To analyze the behavioral effects of competition, we develop a theoretical benchmark that is then tested in a controlled laboratory experiment. Experimental conditions vary physician payment and patient characteristics. Real patients benefit from provision decisions made in the experiment. Our results reveal that, in line with the theoretical prediction, introducing competition can reduce overprovision and underprovision, respectively. The observed effects depend on patient characteristics and the payment system, though. Tacit collusion is observed and particularly pronounced with fee‐for‐service payment, but it appears to be less frequent than in related experimental research on price competition.


The impact of customer reviews and advertisement efforts on the performance of experience goods in electronic markets

B. Frick, D. Kaimann, Applied Economics Letters (2017), pp. 1237-1240

DOI

Thoughts on Social Design

C. Haake, W. Trockel, Universität Paderborn, 2017


Thoughts on Social Design

W. Trockel, C. Haake, 2017


Unbekannte Praxis - Über die Schwierigkeit einiger Forscher, die Welt zu verstehen

P.F.E. Sloane, Zeitschrift für Berufs-und Wirtschaftspädagogik (2017), pp. 355--365


Unternehmerische Finanzierungspolitik

S. Paul, A. Horsch, D. Kaltofen, A. Uhde, G. Weiß,1st ed., Schäffer Poeschel, 2017, pp. 760

Abstract

Nach der Finanzkrise sind die Modellwelten der Finanzierungstheorie, vor allem diejenigen, die auf vollkommenen Märkten spielen, nicht mehr zeitgemäß. Heute muss die Lehre zu Theorie und Praxis der Finanzierungspolitik beide Sphären miteinander verbinden - wie es das Konzept dieses neuen Lehrbuchs verfolgt: Aus der strategischen Sicht des Finanzleiters werden die zentralen Themen der unternehmerischen Finanzierungspolitik aufgezeigt: Investitionsrechnung, Nutzung von Finanzmärkten, -intermediären und -instrumenten, Finanzielles Risikomanagement, Finanzkommunikation, Gestaltung von Unternehmensstruktur und -kontrolle. Mit vielen Anwendungsbeispielen und Einblicken in die Praxis.


Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse

T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung (2017), pp. 1026-1033

Abstract

Die Komplexität des Steuersystems stellt auch in Deutschland ein großes Problem dar. Entgegen bisherigen Betrachtungen weist die vorliegende Befragungsstudie darauf hin, dass die Treiber für steuerliche Komplexität deutlich vielfältiger und nicht nur im Gesetz, sondern auch in den steuerlichen Rahmenbedingungen zu verorten sind. Einerseits tragen übermäßig viele Details und häufige oder umfangreiche Änderungen in erheblichem Maße dazu bei, dass Regelungen – wie solche zu Verrechnungspreisen – als komplex beurteilt werden. Andererseits erweisen sich auch inkonsistente Entscheidungen im Rahmen von Betriebsprüfungen und mangelhafte Gesetzesentwürfe als wesentliche Komplexitätstreiber. Statt einer permanenten Ausweitung von Regulierung sollte künftig der Abbau der im Beitrag identifizierten Probleme gezielt in den Fokus von Wissenschaft, Politik und Praxis rücken.


What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries

T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2017, pp. 28

DOI
Abstract

All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments—for example, triggered by the BEPS project—give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country’s tax system.


When in Doubt Follow the Crowd: How Idea Quality Moderates the Effect of an Anchor on Idea Evaluation

T. Görzen, D. Kundisch, in: Proceedings of the Thirty Eighth International Conference on Information Systems (ICIS), 2017


2016

By-product mutualism and the ambiguous effects of harsher environments – A game-theoretic model

K. De Jaegher, B. Hoyer, Journal of Theoretical Biology (2016), pp. 82-97

DOI
Abstract

We construct two-player two-strategy game-theoretic models of by-product mutualism, where our focus lies on the way in which the probability of cooperation among players is affected by the degree of adversity facing the players. In our first model, cooperation consists of the production of a public good, and adversity is linked to the degree of complementarity of the players׳ efforts in producing the public good. In our second model, cooperation consists of the defense of a public, and/or a private good with by-product benefits, and adversity is measured by the number of random attacks (e.g., by a predator) facing the players. In both of these models, our analysis confirms the existence of the so-called boomerang effect, which states that in a harsh environment, the individual player has few incentives to unilaterally defect in a situation of joint cooperation. Focusing on such an effect in isolation leads to the "common-enemy" hypothesis that a larger degree of adversity increases the probability of cooperation. Yet, we also find that a sucker effect may simultaneously exist, which says that in a harsh environment, the individual player has few incentives to unilaterally cooperate in a situation of joint defection. Looked at in isolation, the sucker effect leads to the competing hypothesis that a larger degree of adversity decreases the probability of cooperation. Our analysis predicts circumstances in which the "common enemy" hypothesis prevails, and circumstances in which the competing hypothesis prevails.


Can the Crowd Substitute Experts in Evaluation of Creative Ideas? An Experimental Study Using Business Models

T. Görzen, D. Kundisch, in: Proceedings of the 22nd Americas' Conference on Information Systems (AMCIS), 2016


Competition in Markets with Intermediaries

J. Manegold, Universität Paderborn, 2016


Competition of Intermediaries in a Differentiated Duopoly

S. Brangewitz, J. Manegold, Theoretical Economics Letters (2016), pp. 1341-1362

DOI
Abstract

On an intermediate goods market with asymmetric production technologies as well as vertical and horizontal product differentiation we analyze the influence of simultaneous competition for resources and customers. The intermediaries face either price or quantity competition on the output market and a monopolistic, strategically acting supplier on the input market. We find that there exist quality and productivity differences such that for quantity competition only one intermediary is willing to procure inputs from the input supplier, while for price competition both intermediaries are willing to purchase inputs. Moreover, the well-known welfare advantage of price competition can in general be no longer confirmed in our model with an endogenous input market and asymmetric intermediaries.


Determinants of regional variation in health expenditures in Germany

D. Göpffarth, T. Kopetsch, H. Schmitz, Health economics (2016), pp. 801--815


Do talented women shy away from competition?

B. Hoyer, T. van Huizen, L. Keijzer, T. Rezai Khavas, S. Rosenkranz, 2016

Abstract

We study the willingness to compete in a cognitive task among an entire cohort of fresh man business and economics students. Combining data from a lab-in-thefield experiment with university admissions data, we trace the gender gap in competitiveness at different levels of high school performance. Our results confirm that, on average, men choose to compete more often. The gender gap disappears, however, among students with above average high school performance. Female high school top performers are equally competitive as their male counterparts. In fact, the overall gender gap is entirely driven by the group of female high school underperformers who shied away from competition, even when they performed well in our task. Overall, our findings suggest that high school grades are more than just a signal of cognitive abilities, because they seem to influence the receivers selfperception of his or her performance in a competitive environment involved in later on in life.


Dokumentenorientierte NoSQL-Datenbanken in skalierbaren Webanwendungen - Eine Analyse am Beispiel von MongoDB und der Webanwendung PINGO

C. Bach, D. Kundisch, J. Neumann, D. Schlangenotto, M. Whittaker, HMD Praxis der Wirtschaftsinformatik (2016), pp. 486-498



Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse

T. Hoppe, R. Maiterth, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (2016), pp. 3-45

DOI
Abstract

Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Stichprobe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen, deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300 % der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland.


Explaining inter-provincial migration in China

T. Gries, M.. Kraft, M. Simon, Papers in Regional Science (2016), pp. 709-731


Identifying the preferences and heterogeneity of consumer groups in multiplayer video games

D. Kaimann, N. Stroh-Maraun, J. Cox, 2016

Abstract

Video games are high-involvement products with multiplatform and multiplayer characteristics, which aim to enhance consumer utility by providing opportunities for ‘playful consumption’. However, relatively little research has previously been undertaken into preferences for playful consumption, particularly in the context of multiplayer video games. This study addresses this deficiency in the literature through the analysis of data from a popular online game that includes historic behavioral data for 7 million consumers participating in 868,000 unique game rounds. Our analysis of these data identify the behavioral preferences of consumers in order to identify the factors associated with variations in consumer participation and engagement. We show that consumers value opportunities for score enhancement, with a preference for combat rather than non-combat actions. However, our findings also suggest that consumers value variety and heterogeneity as part of the experience, suffering disutility from factors such as the absence of particular player-roles or vehicle use within a given round. Our results represent the first such evidence on ‘in-game’ consumer preferences and the optimization of the video gaming experience, which has important implications for player matching, utility and willingness to pay for additional content.


On Non-Cooperative Foundation and Implementation of the Nash Solution in Subgame Perfect Equilibrium via Rubinstein's Game

P. Duman, W. Trockel, Journal of Mechanism and Institution Design (2016), pp. 83-106

DOI


Public reporting and the quality of care of German nursing homes

A. Herr, T. Nguyen, H. Schmitz, Health Policy (2016), pp. 1162--1170


Quantile treatment effects of job loss on health

V. Schiele, H. Schmitz, Journal of Health Economics (2016), pp. 59--69


Read this Paper! A Field Experiment on the Role of a Call-To-Action in Paid Search

D. Schlangenotto, D. Kundisch, in: Proceedings of the Twenty-Fourth European Conference on Information Systems (ECIS), 2016


Residential Energy Storage from Repurposed Electric Vehicle Batteries — Market Overview and Development of a Service-Centered Business Model

s. Bräuer, M.. Monhof, B. Klör, D. Beverungen, in: Proceedings of the IEEE Conference on Business Informatics (CBI 2016), 2016


Risk-taking incentives through excess variable compensation: Evidence from European banks

A. Uhde, The Quarterly Review of Economics and Finance (2016), pp. 12-28

DOI
Abstract

Employing compensation data provided by 63 banks from 16 European countries for the period from 2000 to 2010 this paper empirically investigates the impact of excess variable compensation on bank risk. As a main finding, we provide evidence for a risk-increasing impact of excess variable pay for both executive variable cash-based and variable equity-based compensation. This baseline finding holds under various robustness checks, in particular when controlling for likely reverse causality between bank risk and variable compensation by employing Granger-causality tests and instrumental variable regressions. In addition, results from a large number of sensitivity analyses including board and banking characteristics as well as the financial crisis period and the quality of a country's regulatory framework provide further important implications for banking regulators and politicians in Europe.


Stackelberg Competition among Intermediaries in a Differentiated Duopoly with Product Innovation

J. Manegold, 2016

Abstract

On an intermediate goods market we consider vertical and horizontal product differentiation and analyze the impact of simultaneous competition for resources and the demand of customers on the market outcome. Asymmetries between intermediaries may arise due to distinct product qualities as well as by reasons of different production technologies. The intermediaries compete on the output market by choosing production quantities sequentially and for the supplies of a monopolistic input supplier on the input market. It turns out that there exist differences in product quality and productivities such that an intermediary being the Stackelberg leader has no incentive to procure inputs, whereas in the role of the Stackelberg follower will participate in the market. Moreover, we find that given an intermediary is more competitive, his equilibrium output quantity is higher when being the leader than when being the follower. Interestingly, if the intermediary is less competitive and goods are complements, there may exist asymmetries such that an intermediary being in the position of the Stackelberg follower offers higher output quantities in equilibrium than when being in the position of the Stackelberg leader.


Strategic Network Disruption and Defense

B. Hoyer, K. De Jaegher, Journal of Public Economic Theory (2016), pp. 802-830

DOI
Abstract

We study a game between a network designer, who uses costly links to connect nodes in a network, and a network disruptor who tries to disrupt the resulting network as much as possible by deleting either nodes or links. For low linking costs networks with all nodes in symmetric positions are a best response of the designer under both link deletion and node deletion. For high linking costs the designer builds a star network under link deletion, but for node deletion excludes some nodes from the network to build a smaller but stronger network. For intermediate linking costs the designer again builds a symmetric network under node deletion but a star‐like network with weak spots under link deletion.


Sustainability of coalitional equilibria within repeated tax competition

S. Brangewitz, S. Brockhoff, European Journal of Political Economy (2016), pp. 1-23

DOI

The Entrepreneurship Beveridge Curve

T. Gries, S. Jungblut, W. Naudé, International Journal of Economic Theory (2016), pp. 151-165


Towards an Economic Theory of Destabilization War

T. Gries, C. Haake, Peace Economics, Peace Science and Public Policy (2016)

DOI

2015

A Domain-Specific Modeling Language for Electric Vehicle Batteries

B. Klör, S. Bräuer, D. Beverungen, M. Monhof, in: Proceedings of the 12. International Conference on Wirtschaftsinformatik 2015 (WI 2015), 2015, pp. 1038--1054


A Market for Trading Used Electric Vehicle Batteries — Theoretical Foundations and Information Systems

B. Klör, D. Beverungen, S.. Bräuer, F. Plenter, M. Monhof, in: Proceedings of the Twenty-Third European Conference on Information Systems (ECIS 2015), 2015


Behavioral Mechanisms Prompted by Virtual Rewards: The Small-Area Hypothesis

T. Mutter, D. Kundisch, in: Proceedings of the Twenty Third European Conference on Information Systems (ECIS), 2015


Changes of China’s agri-food exports to Germany caused by its accession to WTO and the 2008 financial crisis

T. Gries, Y. Feng, Z. Guo, China Agricultural Economic Review (2015), pp. 262-279





Extending Battery Management Systems for Making Informed Decisions on Battery Reuse

M. Monhof, D. Beverungen, B. Klör, S. Bräuer, in: New Horizons in Design Science: Broadening the Research Agenda, 2015, pp. 447--454

DOI

Fertility and Modernization: The Role of Urbanization in Developing Countries

T. Gries, R. Grundmann, Journal of International Development (2015)


Die maximale Anzahl anzuzeigender Publikationen wurde erreicht - alle Publikationen finden Sie im Research Infomation System.

Liste im Research Information System öffnen

Sie interessieren sich für:

Die Universität der Informationsgesellschaft