TY - JOUR A1 - Schneider, Felix A1 - Tran, Duc Hung T1 - On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS JF - Journal of Business Economics Y1 - 2018 U6 - https://doi.org/10.1007/s11573-015-0776-2 SN - 1861-8928 VL - 85 IS - 9 SP - 1049 EP - 1081 PB - Springer CY - Berlin ER - TY - JOUR A1 - Tran, Duc Hung T1 - Multiple corporate governance attributes and the cost of capital – Evidence from Germany JF - The British Accounting Review N2 - This paper investigates the extent to which corporate governance affects the cost of debt and equity capital of German exchange-listed companies. I examine corporate governance along three dimensions: financial information quality, ownership structure and board structure. The results suggest that firms with high levels of financial transparency and bonus compensations face lower cost of equity. In addition, block ownership is negatively related to firms' cost of equity when the blockholders are other firms, managers or founding-family members. Consistent with the conjecture that agency costs increase with firm size, I find significant cost of debt effects only in the largest German companies. Here, the creditors demand lower cost of debt from firms with block ownerships held by corporations or banks. My findings demonstrate that a uniform set of governance attributes is unlikely to satisfy suppliers of debt and equity capital equally. Y1 - 2018 U6 - https://doi.org/https://doi.org/10.1016/j.bar.2014.02.003 SN - 0890-8389 VL - 46 IS - 2 SP - 179 EP - 197 PB - Elsevier CY - Amsterdam ER - TY - RPRT A1 - Vieth, Matthias A1 - Hammer, A. A1 - Maier, F. T1 - A critical analysis of the co-plot method T2 - International University in Germany, School of Business Administration / Working paper Y1 - 2005 IS - 32 PB - School of Business Administration, Intern. Univ. in Germany CY - Bruchsal ER - TY - CHAP A1 - Kroll-Ludwigs, Kathrin ED - Boele-Woelki, Katharina T1 - Unification of Conflict of Laws in Europe. Matrimonial Property Regimes T2 - European Challenges in Contemporary Family Law Y1 - 2008 SN - 978-90-5095-692-5 SP - 379 EP - 393 PB - Intersentia CY - Antwerpen ER - TY - CHAP A1 - Schulte, Maximilian A1 - Eggert, Mathias T1 - Predicting hourly bitcoin prices based on long short-term memory neural networks T2 - Proceedings of the International Conference on Wirtschaftsinformatik (WI) 2021 N2 - Bitcoin is a cryptocurrency and is considered a high-risk asset class whose price changes are difficult to predict. Current research focusses on daily price movements with a limited number of predictors. The paper at hand aims at identifying measurable indicators for Bitcoin price movements and the development of a suitable forecasting model for hourly changes. The paper provides three research contributions. First, a set of significant indicators for predicting the Bitcoin price is identified. Second, the results of a trained Long Short-term Memory (LSTM) neural network that predicts price changes on an hourly basis is presented and compared with other algorithms. Third, the results foster discussions of the applicability of neural nets for stock price predictions. In total, 47 input features for a period of over 10 months could be retrieved to train a neural net that predicts the Bitcoin price movements with an error rate of 3.52 %. Y1 - 2021 N1 - 16th International Conference on Wirtschaftsinformatik, March 2021, Essen, Germany ER - TY - JOUR A1 - Emhardt, Selina N. A1 - Jarodzka, Halszka A1 - Brand-Gruwel, Saskia A1 - Drumm, Christian A1 - Niehorster, Diederick C. A1 - van Gog, Tamara T1 - What is my teacher talking about? Effects of displaying the teacher’s gaze and mouse cursor cues in video lectures on students’ learning JF - Journal of Cognitive Psychology N2 - Eye movement modelling examples (EMME) are instructional videos that display a teacher’s eye movements as “gaze cursor” (e.g. a moving dot) superimposed on the learning task. This study investigated if previous findings on the beneficial effects of EMME would extend to online lecture videos and compared the effects of displaying the teacher’s gaze cursor with displaying the more traditional mouse cursor as a tool to guide learners’ attention. Novices (N = 124) studied a pre-recorded video lecture on how to model business processes in a 2 (mouse cursor absent/present) × 2 (gaze cursor absent/present) between-subjects design. Unexpectedly, we did not find significant effects of the presence of gaze or mouse cursors on mental effort and learning. However, participants who watched videos with the gaze cursor found it easier to follow the teacher. Overall, participants responded positively to the gaze cursor, especially when the mouse cursor was not displayed in the video. KW - Instructional design KW - eye movement modelling examples KW - video learning Y1 - 2022 U6 - https://doi.org/10.1080/20445911.2022.2080831 SN - 2044-5911 SP - 1 EP - 19 PB - Routledge, Taylor & Francis Group CY - Abingdon ER - TY - JOUR A1 - Herzwurm, Georg A1 - Krams, Benedikt A1 - Pietsch, Wolfram A1 - Schockert, Sixten T1 - Report from the 3rd international workshop on requirements prioritization for customer oriented software development (RePriCo’12) JF - ACM SIGSOFT Software Engineering Notes N2 - Prioritization is an essential task within requirements engineering to cope with complexity and to establish focus properly. The 3rd Workshop on Requirements Prioritization for customer oriented Software Development (RePriCo’12) focused on requirements prioritization and adjacent themes in the context of customer oriented development of bespoke and standard software. Five submissions have been accepted for the proceedings and for presentation. The report summarizes and points out key findings. KW - Requirements relations KW - Discourse ethics KW - Tool support KW - Consensus KW - Requirements prioritization Y1 - 2012 U6 - https://doi.org/10.1145/2237796.2237817 SN - 0163-5948 VL - 37 IS - 4 SP - 32 EP - 34 PB - Association for Computing Machinery CY - New York ER - TY - CHAP A1 - Eggert, Mathias A1 - Zähl, Philipp M. A1 - Wolf, Martin R. A1 - Haase, Martin ED - Cooper, Kendra M.L. ED - Bucchiarone, Antonio T1 - Applying leaderboards for quality improvement in software development projects T2 - Software Engineering for Games in Serious Contexts N2 - Software development projects often fail because of insufficient code quality. It is now well documented that the task of testing software, for example, is perceived as uninteresting and rather boring, leading to poor software quality and major challenges to software development companies. One promising approach to increase the motivation for considering software quality is the use of gamification. Initial research works already investigated the effects of gamification on software developers and come to promising. Nevertheless, a lack of results from field experiments exists, which motivates the chapter at hand. By conducting a gamification experiment with five student software projects and by interviewing the project members, the chapter provides insights into the changing programming behavior of information systems students when confronted with a leaderboard. The results reveal a motivational effect as well as a reduction of code smells. KW - Leaderboard KW - Gamification KW - Software testing KW - Software development Y1 - 2023 SN - 978-3-031-33337-8 (Print) SN - 978-3-031-33338-5 (Online) U6 - https://doi.org/10.1007/978-3-031-33338-5_11 SP - 243 EP - 263 PB - Springer CY - Cham ER - TY - CHAP A1 - Freyer, Nils A1 - Kempt, Hendrik ED - Bhakuni, Himani ED - Miotto, Lucas T1 - AI-DSS in healthcare and their power over health-insecure collectives T2 - Justice in global health N2 - AI-based systems are nearing ubiquity not only in everyday low-stakes activities but also in medical procedures. To protect patients and physicians alike, explainability requirements have been proposed for the operation of AI-based decision support systems (AI-DSS), which adds hurdles to the productive use of AI in clinical contexts. This raises two questions: Who decides these requirements? And how should access to AI-DSS be provided to communities that reject these standards (particularly when such communities are expert-scarce)? This chapter investigates a dilemma that emerges from the implementation of global AI governance. While rejecting global AI governance limits the ability to help communities in need, global AI governance risks undermining and subjecting health-insecure communities to the force of the neo-colonial world order. For this, this chapter first surveys the current landscape of AI governance and introduces the approach of relational egalitarianism as key to (global health) justice. To discuss the two horns of the referred dilemma, the core power imbalances faced by health-insecure collectives (HICs) are examined. The chapter argues that only strong demands of a dual strategy towards health-secure collectives can both remedy the immediate needs of HICs and enable them to become healthcare independent. Y1 - 2023 SN - 9781003399933 U6 - https://doi.org/10.4324/9781003399933-4 SP - 38 EP - 55 PB - Routledge CY - London ER - TY - CHAP A1 - Kohl, Philipp A1 - Freyer, Nils A1 - Krämer, Yoka A1 - Werth, Henri A1 - Wolf, Steffen A1 - Kraft, Bodo A1 - Meinecke, Matthias A1 - Zündorf, Albert ED - Conte, Donatello ED - Fred, Ana ED - Gusikhin, Oleg ED - Sansone, Carlo T1 - ALE: a simulation-based active learning evaluation framework for the parameter-driven comparison of query strategies for NLP T2 - Deep Learning Theory and Applications N2 - Supervised machine learning and deep learning require a large amount of labeled data, which data scientists obtain in a manual, and time-consuming annotation process. To mitigate this challenge, Active Learning (AL) proposes promising data points to annotators they annotate next instead of a subsequent or random sample. This method is supposed to save annotation effort while maintaining model performance. However, practitioners face many AL strategies for different tasks and need an empirical basis to choose between them. Surveys categorize AL strategies into taxonomies without performance indications. Presentations of novel AL strategies compare the performance to a small subset of strategies. Our contribution addresses the empirical basis by introducing a reproducible active learning evaluation (ALE) framework for the comparative evaluation of AL strategies in NLP. The framework allows the implementation of AL strategies with low effort and a fair data-driven comparison through defining and tracking experiment parameters (e.g., initial dataset size, number of data points per query step, and the budget). ALE helps practitioners to make more informed decisions, and researchers can focus on developing new, effective AL strategies and deriving best practices for specific use cases. With best practices, practitioners can lower their annotation costs. We present a case study to illustrate how to use the framework. KW - Active learning KW - Query learning KW - Natural language processing KW - Deep learning KW - Reproducible research Y1 - 2023 SN - 978-3-031-39058-6 (Print) SN - 978-3-031-39059-3 (Online) U6 - https://doi.org/10.1007/978-3-031-39059-3_16 N1 - 4th International Conference, DeLTA 2023, Rome, Italy, July 13–14, 2023. SP - 235 EP - 253 PB - Springer CY - Cham ER -