TY - CHAP A1 - Ernhardt, Selina A1 - Drumm, Christian A1 - van Gog, Tamara A1 - Brand-Gruwel, Saskia A1 - Jarodzka, Halszka T1 - Through the eyes of a programmer : a research project on how to foster programming education with eye-tracking technology T2 - Tagungsband zur 32. AKWI-Jahrestagung vom 15.09.2019 bis 18.09.2019 an der Fachhochschule für Angewandte Wissenschaften Aachen Y1 - 2019 SN - 978-3-944330-62-4 SP - 42 EP - 47 PB - Mana-Buch CY - Heide 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 - Emhardt, Selina A1 - Jarodzka, Halszka A1 - Brand-Gruwel, Saskia A1 - Drumm, Christian A1 - Gog, Tamara van T1 - Introducing eye movement modeling examples for programming education and the role of teacher's didactic guidance JF - ETRA '20 Short Papers: ACM Symposium on Eye Tracking Research and Applications N2 - In this article, we introduce how eye-tracking technology might become a promising tool to teach programming skills, such as debugging with ‘Eye Movement Modeling Examples’ (EMME). EMME are tutorial videos that visualize an expert's (e.g., a programming teacher's) eye movements during task performance to guide students’ attention, e.g., as a moving dot or circle. We first introduce the general idea behind the EMME method and present studies that showed first promising results regarding the benefits of EMME to support programming education. However, we argue that the instructional design of EMME varies notably across them, as evidence-based guidelines on how to create effective EMME are often lacking. As an example, we present our ongoing research on the effects of different ways to instruct the EMME model prior to video creation. Finally, we highlight open questions for future investigations that could help improving the design of EMME for (programming) education. Y1 - 2020 U6 - https://doi.org/10.1145/3379156.3391978 IS - Art. 52 SP - 1 EP - 4 PB - ACM CY - New York ER - TY - JOUR A1 - Ellrich, Thomas A1 - Lind, Thorsten Patric T1 - Die 'kalte Zwangsverwaltung' durch den Insolvenzverwalter JF - Forderungs-Praktiker : WIKI Y1 - 2012 IS - 1 SP - 16 EP - 21 PB - FCH CY - Heidelberg 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 - Eggert, Mathias A1 - Winkelmann, Axel A1 - Lohmann, Patrick A1 - Knackstedt, Ralf T1 - The Regulatory Influence On Management Information Systems - A Contingency Perspective T2 - ECIS 2013 Completed Research. 9 Y1 - 2013 N1 - Proceedings of the 21st European Conference on Information Systems ER - TY - CHAP A1 - Eggert, Mathias A1 - Weber, Jannik T1 - What drives the purchase decision in Instagram stores? T2 - ECIS 2023 Research Papers N2 - The popularity of social media and particularly Instagram grows steadily. People use the different platforms to share pictures as well as videos and to communicate with friends. The potential of social media platforms is also being used for marketing purposes and for selling products. While for Facebook and other online social media platforms the purchase decision factors are investigated several times, Instagram stores remain mainly unattended so far. The present research work closes this gap and sheds light into decisive factors for purchasing products offered in Instagram stores. A theoretical research model, which contains selected constructs that are assumed to have a significant influence on Instagram user´s purchase intention, is developed. The hypotheses are evaluated by applying structural equation modelling on survey data containing 127 relevant participants. The results of the study reveal that ‘trust’, ‘personal recommendation’, and ‘usability’ significantly influences user’s buying intention in Instagram stores. KW - Instagram store KW - shopping behavior KW - purchase factor KW - PLS KW - structural equation model Y1 - 2023 N1 - ECIS 2023, European Conference on Information Systems, Kristiansand, Norway, June 11.-16. SP - 1 EP - 17 ER - TY - CHAP A1 - Eggert, Mathias A1 - Stanke, Max-Alexander T1 - Adoption of Integrated Voice Assistants in Health Care– Requirements and Design Guidelines N2 - Integrated voice assistants (IVA) receive more and more attention and are widespread for entertainment use cases, such as radio hearing or web searches. At the same time, the health care segment suffers in process inefficiency and missing staff, whereas the usage of IVA has the potential to improve caring processes and patient satisfaction. By applying a design science approach and based on a qualitative study, we identify IVA requirements, barriers and design guidelines for the health care sector. The results reveal three important IVA functions: the ability to set appointments with care service staff, the documentation of health history and the communication with service staff. Integration, system stability and volume control are the most important nonfunctional requirements. Based on the interview results and project experiences, six design and implementation guidelines are derived. Y1 - 2020 U6 - https://doi.org/10.30844/wi_2020_k2-eggert N1 - 15. Internationale Tagung zur Wirtschaftsinformatik, 09. – 11.03.2020, Potsdam PB - GITO CY - Berlin ER - TY - CHAP A1 - Eggert, Mathias A1 - Schade, Maximilian A1 - Bröhl, Florian A1 - Moriz, Alexander ED - Mandviwalla, Munir ED - Söllner, Matthias ED - Tuunanen, Tuure T1 - Generating synthetic LiDAR point cloud data for object detection using the Unreal Game Engine T2 - Design Science Research for a Resilient Future (DESRIST 2024) N2 - Object detection based on artificial intelligence is ubiquitous in today’s computer vision research and application. The training of the neural networks for object detection requires large and high-quality datasets. Besides datasets based on image data, datasets derived from point clouds offer several advantages. However, training datasets are sparse and their generation requires a lot of effort, especially in industrial domains. A solution to this issue offers the generation of synthetic point cloud data. Based on the design science research method, the work at hand proposes an approach and its instantiation for generating synthetic point cloud data based on the Unreal Engine. The point cloud quality is evaluated by comparing the synthetic cloud to a real-world point cloud. Within a practical example the applicability of the Unreal Game engine for synthetic point cloud generation could be successfully demonstrated. Y1 - 2024 SN - 978-3-031-61174-2 (Print) SN - 978-3-031-61175-9 (Online) U6 - https://doi.org/10.1007/978-3-031-61175-9_20 N1 - 19th International Conference on Design Science Research in Information Systems and Technology, DESRIST 2024, Trollhättan, Sweden, June 3–5, 2024 SP - 295 EP - 309 PB - Springer CY - Cham ER - TY - CHAP A1 - Eggert, Mathias A1 - Moulen, Tobias ED - D'Onofrio, Sara ED - Meinhardt, Stefan T1 - Auswahl von Geschäftsprozessen zur Anwendung von Robotic Process Automation – Vergleich relevanter Kriterien aus Theorie und Praxis T2 - Robotik in der Wirtschaftsinformatik N2 - Die Auswahl der passenden Geschäftsprozesse für eine Automatisierung mittels Robotic Process Automation (RPA) ist für den Erfolg von RPA-Projekten entscheidend. Das vorliegende Kapitel liefert dafür Selektionskriterien, die aus einer qualitativen Studie mit elf interviewten RPA-Experten aus dem Versicherungsumfeld resultieren. Das Ergebnis umfasst eine gewichtete Liste von sieben Dimensionen und 51 Prozesskriterien, welche die Automatisierung mit Softwarerobotern begünstigen beziehungsweise deren Nichterfüllung eine Umsetzung erschweren oder sogar verhindern. Die drei wichtigsten Kriterien zur Auswahl von Geschäftsprozessen für die Automatisierung mittels RPA umfassen die Entlastung der an dem Prozess mitwirkenden Mitarbeiter (Arbeitnehmerentlastung), die Ausführbarkeit des Prozesses mittels Regeln (Regelbasierte Prozessteuerung) sowie ein positiver Kosten-Nutzen-Vergleich. Auf diesen Ergebnissen aufbauend wird ein Vergleich mit den bereits bekannten Selektionskriterien aus der Literatur erstellt und diskutiert. Praktiker können die Ergebnisse verwenden, um eine systematische Auswahl von RPA-relevanten Prozessen vorzunehmen. Aus wissenschaftlicher Perspektive stellen die Ergebnisse eine Grundlage zur Erklärung des Erfolgs und Misserfolgs von RPA-Projekten dar. KW - Experteninterviews KW - Prozessauswahl KW - Selektionskriterien KW - Prozessverbesserung KW - Prozessautomatisierung KW - Robotic Process Automation Y1 - 2023 SN - 978-3-658-39620-6 (Print) SN - 978-3-658-39621-3 (Online) N1 - Vollständig überarbeiteter und erweiterter Beitrag basierend auf Eggert M, Moulen T (2020) Selektion von Geschäftsprozessen zur Anwendung von Robotic Process Automation am Beispiel einer Versicherung, 57(5):1150–1162 SP - 107 EP - 129 PB - Springer Vieweg CY - Wiesbaden ER - TY - CHAP A1 - Eggert, Mathias A1 - Kriska, Melina T1 - Gamification for software development processes – relevant affordances and design principles T2 - Proceedings of the 55th Hawaii International Conference on System Sciences N2 - A Gamified Information System (GIS) implements game concepts and elements, such as affordances and game design principles to motivate people. Based on the idea to develop a GIS to increase the motivation of software developers to perform software quality tasks, the research work at hand aims at investigating relevant requirements from that target group. Therefore, 14 interviews with software development experts are conducted and analyzed. According to the results, software developers prefer the affordances points, narrative storytelling in a multiplayer and a round-based setting. Furthermore, six design principles for the development of a GIS are derived. Y1 - 2022 SN - 978-0-9981331-5-7 U6 - https://doi.org/10.24251/HICSS.2022.200 N1 - Hawaii International Conference on System Sciences (HICSS) 2022, 04.01.2022 – 07.01.2022 SP - 1614 EP - 1623 PB - HICSS Publishing CY - Honolulu ER - TY - JOUR A1 - Eggert, Mathias A1 - Knackstedt, Ralf A1 - Fleischer, Stefan A1 - Becker, Jörg T1 - The Potential of Configurative Reference Modeling for Business to Government Reporting – A Modeling Technique and its Evaluation JF - e-Service Journal Y1 - 2013 SN - 1528-8234 VL - 9 IS - 1 SP - 28 EP - 59 PB - Indiana University Press CY - Bloomington ER - TY - CHAP A1 - Eggert, Mathias A1 - Edelbauer, Thomas Rudolf T1 - Gamified Information Systems for Assisted Living Facilities - Relevant Design Guidelines, Affordances and Adoption Barriers N2 - Gamification and gamified information systems (GIS) apply video game elements to encourage the work on boring and everyday tasks. Meanwhile, several research works provide evidence that gamification increases efficiency and effectivity of such tasks. The paper at hand investigates the health care sector, which is challenged with cost pressure and suffers in process efficiency. We hypothesize that GIS may improve the efficiency and quality of care processes. By applying an interview-based content analysis, the paper at hand evaluates gamification elements in an assisted living environment and provides three research contributions. First, insights into relevant GIS affordances and application examples for assisted living facilities are given. Second, assisted living experts evaluate GIS design guidelines. Both the relevant affordances and design principles comprise a basis for the development of a GIS for social workers in assisted living facilities. Third, potential adoption barriers and design guidelines for GIS in assisted living are presented. Y1 - 2020 U6 - https://doi.org/10.30844/wi_2020_f3-eggert N1 - 15. Internationale Tagung zur Wirtschaftsinformatik, 09. – 11.03.2020, Potsdam PB - GITO CY - Berlin ER - TY - CHAP A1 - Eggert, Mathias A1 - Dyong, Julian T1 - Applying process mining in small and medium sized IT enterprises – challenges and guidelines T2 - Business Process Management, 20th International Conference, BPM 2022, Proceedings N2 - Process mining gets more and more attention even outside large enterprises and can be a major benefit for small and medium sized enterprises (SMEs) to gain competitive advantages. Applying process mining is challenging, particularly for SMEs because they have less resources and process maturity. So far, IS researchers analyzed process mining challenges with a focus on larger companies. This paper investigates the application of process mining by means of a case study and sheds light into the particular challenges of an IT SME. The results reveal 13 SME process mining challenges and seven guidelines to address them. In this way, the paper contributes to the understanding of process mining application in SME and shows similarities and differences to larger companies. KW - Process mining KW - Challenges KW - Guidelines KW - SME KW - Case Study Y1 - 2022 SN - 978-3-031-16103-2 U6 - https://doi.org/10.1007/978-3-031-16103-2_11 N1 - International Conference on Business Process Management (BPM 2022), Münster, Germany, Sept. 11-16, 2022 SP - 125 EP - 142 PB - Springer CY - Cham ER - TY - CHAP A1 - Eggert, Mathias A1 - Chwallek, Constanze A1 - Wollf, Frederik T1 - The role of environmental factors for the success of digital start-ups T2 - ECIS 2022 Research Papers N2 - Digital start-ups are perceived as an engine for innovation and job promotor. While success factors for non-IT start-ups have already been extensively researched, this study sheds light on digital entrepreneurs, whose business model relies primarily on services based on digital technologies. Applying the Grounded Theory method, we identify relevant environmental success factors for digital entrepreneurs. The study’s research contribution is threefold. First, we provide 16 relevant and less relevant environmental success factors, which enables a comparison with prior identified factors. We found out that several prior environmental success factors, such as accessibility to transportation or the availability of land and facilities are less relevant for a digital entrepreneur. Second, we derive and discuss hypotheses for the influence of these factors on digital start-up success. Third, we present a theoretical model that lays the foundation for explaining the environmental influence on digital entrepreneurship success. KW - Digital start-up KW - Entrepreneurship KW - Success Factors KW - Environment KW - Grounded Theory Y1 - 2022 N1 - Thirtieth European Conference on Information Systems (ECIS 2022), 18.06.2022 - 24.06.2022, Timișoara, Romania. Paper Number 1045 SP - 1 EP - 16 ER - TY - JOUR A1 - Eggert, Mathias A1 - Alberts, Jens T1 - Frontiers of business intelligence and analytics 3.0: a taxonomy-based literature review and research agenda JF - Business Research N2 - Researching the field of business intelligence and analytics (BI & A) has a long tradition within information systems research. Thereby, in each decade the rapid development of technologies opened new room for investigation. Since the early 1950s, the collection and analysis of structured data were the focus of interest, followed by unstructured data since the early 1990s. The third wave of BI & A comprises unstructured and sensor data of mobile devices. The article at hand aims at drawing a comprehensive overview of the status quo in relevant BI & A research of the current decade, focusing on the third wave of BI & A. By this means, the paper’s contribution is fourfold. First, a systematically developed taxonomy for BI & A 3.0 research, containing seven dimensions and 40 characteristics, is presented. Second, the results of a structured literature review containing 75 full research papers are analyzed by applying the developed taxonomy. The analysis provides an overview on the status quo of BI & A 3.0. Third, the results foster discussions on the predicted and observed developments in BI & A research of the past decade. Fourth, research gaps of the third wave of BI & A research are disclosed and concluded in a research agenda. Y1 - 2020 U6 - https://doi.org/10.1007/s40685-020-00108-y SN - 2198-2627 VL - 2020 IS - 13 SP - 685 EP - 739 PB - Springer CY - Heidelberg ER - TY - CHAP A1 - Eggert, Mathias T1 - Understanding the acceptance of smart home-based insurances T2 - Proceedings of the 27th European Conference on Information Systems (ECIS), Stockholm & Uppsala, Sweden, June 8-14, 2019 Y1 - 2019 SN - 978-1-7336325-0-8 SP - 1 EP - 15 ER - TY - CHAP A1 - Eggert, Mathias T1 - Big Data Research - How to Structure the Changes of the Past Decade? T2 - The Art of Structuring N2 - In the past decade, many IS researchers focused on researching the phenomenon of Big Data. At the same time, the relevance of data protection gets more attention than ever before. In particular, since the enactment of the European General Data Protection Regulation in May 2018 Information Systems research should provide answers for protecting personal data. The article at hand presents a structuring framework for Big Data research outcome and the consideration of data protection. IS Researchers might use the framework in order to structure Big Data literature and to identify research gaps that should be addressed in the future. Y1 - 2019 SN - 978-3-030-06234-7 U6 - https://doi.org/10.1007/978-3-030-06234-7_26 SP - 271 EP - 281 PB - Springer CY - Cham ER - TY - CHAP A1 - Drumm, Christian A1 - Schmitt, Matthias A1 - Do, Hong-Hai A1 - Rahm, Erhard T1 - Quickmig: automatic schema matching for data migration projects T2 - Proceedings of the 2007 ACM Conference on Information and Knowledge Management / CIKM'07, Lisboa, Portugal, Nov. 6 - 10, 2007 Y1 - 2007 SN - 978-1-59593-803-9 U6 - https://doi.org/10.1145/1321440.1321458 SP - 107 EP - 116 ER - TY - BOOK A1 - Drumm, Christian A1 - Scheuermann, Bernd A1 - Weidner, Stefan T1 - Introduction to SAP S/4HANA® : The official companion book based on model company Global Bike–for learning, teaching, and training N2 - This easy-to-understand introduction to SAP S/4HANA guides you through the central processes in sales, purchasing and procurement, finance, production, and warehouse management using the model company Global Bike. Familiarize yourself with the basics of business administration, the relevant organizational data, master data, and transactional data, as well as a selection of core business processes in SAP. Using practical examples and tutorials, you will soon become an SAP S/4HANA professional! Tutorials and exercises for beginners, advanced users, and experts make it easy for you to practice your new knowledge. The prerequisite for this book is access to an SAP S/4HANA client with Global Bike version 4.1. - Business fundamentals and processes in the SAP system - Sales, purchasing and procurement, production, finance, and warehouse management - Tutorials at different qualification levels, exercises, and recap of case studies - Includes extensive download material for students, lecturers, and professors Y1 - 2024 SN - 9783960122685 PB - Espresso Tutorials CY - Gleichen ER - TY - BOOK A1 - Drumm, Christian A1 - Scheuermann, Bernd A1 - Weidner, Stefan T1 - Einstieg in SAP S/4HANA® : Geschäftsprozesse, Anwendungen, Zusammenhänge – Erklärt am Beispielunternehmen Global Bike N2 - Dieser verständliche Einstieg in SAP S/4HANA führt Sie anhand des Beispielunternehmens Global Bike durch die zentralen Abläufe in Vertrieb, Einkauf, Rechnungswesen, Produktion und Lagerverwaltung. Sie werden mit den betriebswirtschaftlichen Grundlagen, den relevanten Organisationsstrukturen und Stammdaten sowie den Prozessen vertraut gemacht. Mithilfe von Praxisbeispielen und Fallstudien sind Sie schon bald SAP-S/4HANA-Profi – für mehr Erfolg in Studium und Beruf! Y1 - 2023 SN - 9783836281560 (Print) SN - 9783836281584 (E-Book) N1 - Unter der Signatur 21 QGT 220 in der Bibliothek Eupener Straße vorhanden. PB - Rheinwerk Verlag CY - Bonn ER - TY - CHAP A1 - Drumm, Christian A1 - Lemcke, Jens A1 - Oberle, Daniel T1 - Business Process Management And Semantic Technologies T2 - The Semantic Web Y1 - 2007 SN - 978-0-387-48531-7 U6 - https://doi.org/10.1007/978-0-387-48531-7_10 SP - 207 EP - 239 PB - Springer CY - Boston, MA ER - TY - CHAP A1 - Drumm, Christian A1 - Lemcke, Jens A1 - Oberle, Daniel T1 - Integrating Semantic Web Services and Business Process Management: A Real Use Case T2 - Proceedings of the ESWC 2006 Workshop Semantics for Business Process Management 2006 (SBPM 2006), June 2006 Y1 - 2006 ER - TY - BOOK A1 - Drumm, Christian A1 - Knigge, Marlene A1 - Scheuermann, Bernd A1 - Weidner, Stefan T1 - Einstieg in SAP ERP: Geschäftsprozesse, Komponenten, Zusammenhänge : erklärt am Beispielunternehmen Global Bike Y1 - 2019 SN - 978-3-8362-6298-9 SN - 978-3-8362-8206-2 E-ISBN N1 - auch als E-Book verfügbar PB - Rheinwerk Publishing CY - Bonn ET - 1. Auflage ER - TY - JOUR A1 - Drumm, Christian A1 - Emhardt, Selina N. A1 - Kok, Ellen M. A1 - Jarodzka, Halzka A1 - Brand-Gruwel, Saskia A1 - van Gog, Tamara T1 - How Experts Adapt Their Gaze Behavior When Modeling a Task to Novices JF - Cognitive science N2 - Domain experts regularly teach novice students how to perform a task. This often requires them to adjust their behavior to the less knowledgeable audience and, hence, to behave in a more didactic manner. Eye movement modeling examples (EMMEs) are a contemporary educational tool for displaying experts’ (natural or didactic) problem-solving behavior as well as their eye movements to learners. While research on expert-novice communication mainly focused on experts’ changes in explicit, verbal communication behavior, it is as yet unclear whether and how exactly experts adjust their nonverbal behavior. This study first investigated whether and how experts change their eye movements and mouse clicks (that are displayed in EMMEs) when they perform a task naturally versus teach a task didactically. Programming experts and novices initially debugged short computer codes in a natural manner. We first characterized experts’ natural problem-solving behavior by contrasting it with that of novices. Then, we explored the changes in experts’ behavior when being subsequently instructed to model their task solution didactically. Experts became more similar to novices on measures associated with experts’ automatized processes (i.e., shorter fixation durations, fewer transitions between code and output per click on the run button when behaving didactically). This adaptation might make it easier for novices to follow or imitate the expert behavior. In contrast, experts became less similar to novices for measures associated with more strategic behavior (i.e., code reading linearity, clicks on run button) when behaving didactically. Y1 - 2020 U6 - https://doi.org/10.1111/cogs.12893 SN - 1551-6709 VL - 44 IS - 9 PB - Wiley CY - Weinheim ER - TY - CHAP A1 - Diekmann, Julian A1 - Eggert, Mathias T1 - Is a Progressive Web App an Alternative for Native App Development? T2 - 3. Wissenschaftsforum: Digitale Transformation (WiFo21) (Lecture Notes in Informatics ; P-319) N2 - The existence of several mobile operating systems, such as Android and iOS, is a challenge for developers because the individual platforms are not compatible with each other and require separate app developments. For this reason, cross-platform approaches have become popular but lack in cloning the native behavior of the different operating systems. Out of the plenty cross-platform approaches, the progressive web app (PWA) approach is perceived as promising but needs further investigation. Therefore, the paper at hand aims at investigating whether PWAs are a suitable alternative for native apps by developing a PWA clone of an existing app. Two surveys are conducted in which potential users test and evaluate the PWA prototype with regard to its usability. The survey results indicate that PWAs have great potential, but cannot be treated as a general alternative to native apps. For guiding developers when and how to use PWAs, four design guidelines for the development of PWA-based apps are derived based on the results. KW - Progressive Web App KW - PWA KW - Cross-platform KW - Evaluation KW - Mobile web Y1 - 2021 SN - 978-3-88579-713-5 SP - 35 EP - 48 PB - Gesellschaft für Informatik CY - Darmstadt ER - TY - JOUR A1 - Dethloff, Nina A1 - Kroll-Ludwigs, Kathrin T1 - The Constitutional Court as Driver of Reforms in German Family Law JF - International Survey of Family Law Y1 - 2018 SP - 217 EP - 234 ER - TY - JOUR A1 - Dethloff, Nina A1 - Kroll-Ludwigs, Kathrin T1 - Strengthening Children's Rights in German Family Law JF - The International Survey of Family Law Y1 - 2018 SP - 119 EP - 136 ER - TY - JOUR A1 - Dethloff, Nina A1 - Kroll-Ludwigs, Kathrin T1 - A Lei de Parceria Registrada de 2001 e suas Reformas no Direito Alemao JF - Revista Brasileira de Direito das Famílias e Sucessoes Y1 - 2009 VL - 11 IS - 12 SP - 80 EP - 94 ER - TY - JOUR A1 - Chwallek, Constanze A1 - Schuh, Günther A1 - Lorscheider, Bernd T1 - Die virtuelle Fabrik Rhein-Ruhr / Schuh, Günther ; Lorscheider, Bernd ; Chwallek, Constanze JF - Ingenieur-Forum Westfalen-Ruhr (2001) Y1 - 2001 SP - 7 EP - 7 ER - TY - RPRT A1 - Chwallek, Constanze A1 - Radach, Karina A1 - Schieferdecker, Richard T1 - Innovation im Mittelstand : Studie zur Innovationsfähigkeit kleiner und mittlerer Unternehmen in der Region Aachen Y1 - 2015 ER - TY - JOUR A1 - Chwallek, Constanze A1 - Nawrath, Lara A1 - Krastina, Anzelika A1 - Bruksle, Ieva T1 - Supportive research on sustainable entrepreneurship and business practices JF - SECA Sustainable Entrepreneurship for Climate Action Y1 - 2024 SN - 978-952-316-514-4 (pdf) SN - 2954-1654 (on-line publication) IS - 3 PB - Lapland University of Applied Sciences Ltd CY - Rovaniemi ER - TY - CHAP A1 - Chwallek, Constanze A1 - Gölzer, Kaan A1 - Reichert, Walter T1 - Faymonville – Wachstum als Komplexitätstreiber T2 - Fallstudienkompendium Hidden Champions - Innovationen für den Weltmarkt N2 - Die Fallstudie FAYMONVILLE beschäftigt sich damit, wie es dem Familienunternehmen Faymonville aus Ostbelgien gelungen ist, sich zu einem der führenden Hersteller in seiner Branche zu entwickeln. Die gezielte Identifizierung neuer Märkte, die Fokussierung auf die relevanten Kundenbedürfnisse und eine konsistente Produktpolitik mit einem abgestimmten Fertigungskonzept legen die Grundsteine für den Erfolg. Das vorliegende Fallbeispiel zeigt anschaulich, wie es gelingen kann, den prinzipiellen Widerspruch zwischen wirtschaftlicher und kundenindividueller Fertigung erfolgreich aufzulösen. Y1 - 2018 SN - 978-3-658-17829-1 U6 - https://doi.org/10.1007/978-3-658-17829-1_18 SP - 299 EP - 312 PB - Springer Gabler ER - TY - JOUR A1 - Chwallek, Constanze A1 - Frohn, Sandra T1 - Den Mitarbeitern den Rücken stärken JF - Personalwirtschaft N2 - Ein Drittel der Mitarbeiter der Saint-Gobain Glass Deutschland GmbH hat drei Jahre lang regelmäßig seinen Rücken trainiert. Mit Erfolg, wie eine abschließende Evaluation in Zusammenarbeit mit der FH Aachen zeigt. Die Fehltage der Trainingsteilnehmer sind enorm zurückgegangen, während die untrainierten Kollegen weiterhin unter Rückenbeschwerden leiden. Y1 - 2016 SN - 0341-4698 IS - 5 SP - 46 EP - 48 PB - F.A.Z. Business Media CY - Frankfurt a.M. ER - TY - JOUR A1 - Chwallek, Constanze A1 - Felden, Brigit T1 - Wachstumsfinanzierung in der Nachgründungsphase / Chwallek, Constanze ; Felden, Birgit JF - Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement. 8 (2006), H. 10 Y1 - 2006 SN - 1437-8981 SP - 664 EP - 675 ER - TY - JOUR A1 - Chwallek, Constanze A1 - Felden, Birgit T1 - Existenzgründung durch Übernahme / Felden, Birgit ; Chwallek, Constanze JF - Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement. 8 (2006), H. 6 Y1 - 2006 SN - 1437-8981 SP - 409 EP - 418 ER - TY - BOOK A1 - Chwallek, Constanze A1 - Felden, Birgit T1 - RatingCheck : Wertschöpfungskette / Chwallek, Constanze ; Felden, Birgit Y1 - 2006 PB - Deutscher Sparkassen Verlag CY - Stuttgart ER - TY - JOUR A1 - Chwallek, Constanze A1 - Farzi, T. A1 - Winkelmann, K. A1 - Killich, S. T1 - Etablierung der Dienstleistung Wissensmanagement in vernetzten Organisationsstrukturen / Farzi, T. ; Winkelmann, K. ; Killich, S. ; Hutterer, P. ; Chwallek, C. JF - Kooperation und Arbeit in vernetzten Welten - Tagungsband der GFA Herbstkonferenz 2003 Aachen, 29.September - 01. Oktober 2003, Hrsg.: Luczak, H. Y1 - 2003 SP - 261 EP - 265 PB - Ergonomia Verl. CY - Stuttgart ER - TY - JOUR A1 - Chwallek, Constanze A1 - Engelen, Andreas A1 - Oswald, Monika A1 - Brettel, Malte T1 - Die Wir­kung des Füh­rungs­ver­hal­tens des Top-Ma­nage­ments auf die un­ter­neh­me­ri­sche Ori­en­tie­rung – ein 5-Län­der-Ver­gleich JF - Zfbf : Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung Y1 - 2012 SN - 0341-2687 IS - 2 SP - 138 EP - 165 PB - Springer Fachmedien CY - Wiesbaden ER - TY - BOOK A1 - Chwallek, Constanze T1 - Bewertungsrelevanz veröffentlichter Kapitalflußrechnungen börsennotierter deutscher Unternehmen Y1 - 1999 SN - 3-631-34214-4 N1 - Beiträge zum Rechnungs-, Finanz- und Revisionswesen ; 39 ; Zugl.: Aachen, Techn. Hochsch., Diss., 1998 PB - Lang CY - Frankfurt am Main ER - TY - JOUR A1 - Chludek, Astrid A1 - Tran, Duc Hung T1 - Der Reformvorschlag des IAS 12 gem. ED/2009/2 - Ein Plädoyer für die Einführung der valuation allowance JF - KoR Zeitschrift für kapitalmarktorientierte Rechnungslegung Y1 - 2018 SN - 1617-8084 IS - 1 SP - 4 EP - 8 PB - Fachmedien Otto Schmidt CY - Düsseldorf ER - TY - JOUR A1 - Caro, Abrao A1 - Mazzon, José Afonso A1 - Caemmerer, Barbara A1 - Weßling, Matthias T1 - Inovatividade, envolvimento, atitude e experiencia na adocao da compra on-line - Innovation, involvement, attitude and experience in buying online JF - Revista de administração de emprêsas : RAE Y1 - 2011 SN - 0034-7590 VL - 51 IS - 6 SP - 568 EP - 584 PB - - CY - São Paulo ER - TY - JOUR A1 - Call, Guido T1 - Entwicklung timingabhängiger Marketing Strategien in frühen Phasen des Produktentstehungsprozesses JF - Arbeits- und Ergebnisbericht des Sonderforschungsbereiches 361: Modelle und Methoden zur integrierten Produkt- und Prozessgestaltung Y1 - 1995 CY - Aachen ER - TY - BOOK A1 - Call, Guido T1 - Eine kontaktsiuative Erklärung der TV - Werbewirkung unter Berücksichtigung aktueller TV - Nutzungsgewohnheiten Y1 - 1994 N1 - Arbeitsbericht Institut für Wirtschaftswissenschaften, Rheinisch-Westfälische Technische Hochschule, Aachen ; 94,09 PB - Inst. für Wirtschaftswiss. CY - Aachen ER - TY - BOOK A1 - Call, Guido T1 - Hörfunkstudie 1993 - Die Programmakzeptanz des Belgischen Rundfunks in der Euregio Y1 - 1993 CY - Aachen ER - TY - JOUR A1 - Call, Guido T1 - Couponing JF - Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Examen, Berufseinstieg und Weiterbildung. 32 (2003), H. 11 Y1 - 2003 SN - 0340-3084 SP - 1372 EP - 1377 ER - TY - JOUR A1 - Call, Guido T1 - Versandhandel und eCommerce: Kannibalisierung oder Ergänzung JF - Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Examen, Berufseinstieg und Weiterbildung. 31 (2002), H. 12 Y1 - 2002 SN - 0340-3084 SP - 1535 EP - 1540 ER - TY - JOUR A1 - Call, Guido T1 - Analyse des Sortimentverbunds JF - Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Examen, Berufseinstieg und Weiterbildung. 30 (2001), H. 11 Y1 - 2001 SN - 0340-3084 SP - 1501 EP - 1507 ER - TY - JOUR A1 - Call, Guido T1 - Innovations - Check - Wie Innovationsfähigkeit nachhaltig verbessert werden kann - dargestellt am Beispiel BASF JF - IO Management (1999) Y1 - 1999 SP - 58 EP - 63 ER - TY - BOOK A1 - Call, Guido T1 - Entstehung und Markteinführung von Produktneuheiten Y1 - 1997 SN - 3409136975 N1 - Schriftenreihe Unternehmensführung und Marketing ; 33 ; Zugl. Techn. Hochsch., Diss.--Aachen, 1996. PB - Gabler CY - Wiesbaden ER - TY - JOUR A1 - Call, Guido T1 - [Kapitel 3] : Marketing und Vetrieb JF - Business-Management für Ingenieure : beurteilen - entscheiden - gestalten / Rolf Grap (Hrsg.). - (REFA-Fachbuchreihe Unternehmensentwicklung) Y1 - 2007 SN - 978-3-446-41256-9 N1 - ISBN 10: 3-446-41256-5 SP - 34 EP - 57 PB - Hanser CY - München ER - TY - BOOK A1 - Call, Guido T1 - Kunden- und Servicemanagement : erfolgreich der Servicewüste entgehen Y1 - 2008 SN - 978-3-8300-3890-0 N1 - Schriftenreihe Innovatives Dienstleistungsmanagement ; 22 PB - Kovac CY - Hamburg ER - TY - JOUR A1 - Büdenbender, Martin A1 - Janssen, Matthias A1 - Wobben, Magnus T1 - Versorgungssicherheit auf Elektrizitätsmärkten — Investitionsdilemma durch ineffizientes Marktdesign? JF - Zeitschrift für Energiewirtschaft N2 - Dieser Artikel befasst sich mit dem Investitionsdilemma in der Stromerzeugung, welches in unzureichend ausgestalteten liberalisierten Strommärkten zu einem gesamtwirtschaftlich unerwünscht geringen Niveau an Versorgungssicherheit führt. Die originären Ursachen im deutschen Strommarkt liegen in einer eingeschränkten Schadenersatzpflicht der Lieferanten im Falle eines kapazitätsbedingten Stromausfalls und in der zeitlichen Differenz zwischen letzter Handelsmöglichkeit und Lieferung. Letzteres verhindert ein jederzeitiges individuelles Glattstellen von unerwartet auftretenden Ein- bzw. Ausspeiseänderungen. Des Weiteren führen Faktoren wie die fehlende Partizipation der Endverbraucher am Großhandelsmarkt, die nur undifferenziert mögliche Abschaltung von Endverbrauchern oder time lags durch lange Bau- und Genehmigungszeiten von Erzeugungskapazitäten in Verbindung mit über lange Zeiträume nicht versicherbaren Risiken bezüglich Brennstoff-, CO2-Zertifikate- und Strompreisen zu einer Verschärfung der Problematik. Sinnvolle Lösungsansätze sind zum einen die Erhöhung der Intraday-Handelsliquidität zur Verbesserung der Markträumungsfunktion bis möglichst kurz vor Stromlieferung, was z. B. durch eine Förderung der Direktvermarktung Erneuerbarer Energien erreicht werden kann. Zum anderen trägt ein verstärkter Ausbau von smart metern bei Endverbrauchern zu einer höheren Versorgungssicherheit bei, da dies die Glättung von Lastspitzen und die Artikulation der tatsächlichen Zahlungsbereitschaft von Endverbrauchern am Großhandelsmarkt ermöglicht. Y1 - 2009 SN - 1866-2765 VL - 33 IS - 1 SP - 49 EP - 61 ER - TY - RPRT A1 - Büdenbender, Martin T1 - Atomausstieg in Deutschland – ein zukunftsfähiger Sonderweg im europäischen Kontext? T2 - Arbeitspapiere des Instituts für Genossenschaftswesen der Westfälischen Wilhelms-Universität Münster, Nr. 90 Y1 - 2009 ER - TY - THES A1 - Büdenbender, Martin T1 - Entflechtungskonzepte für Stromübertragungsnetze : ein ökonomischer Vergleich T2 - Münstersche Schriften zur Kooperation ; Bd. 101 N2 - Netzsektoren und deren adäquate Regulierung sind ein sehr relevantes und aktuelles Thema. Dies gilt sowohl für die ökonomische Theorie, die sich sehr intensiv damit auseinandersetzt und in den letzten Jahrzehnten zahlreiche neue Erkenntnisse gewonnen hat. Es gilt ebenso für die Politik, in der Regulierungsfragen kontrovers diskutiert werden und dies nicht nur unter ökonomischen Gesichtspunkten. Es gilt selbstverständlich für die regulierten Unternehmen selbst, deren Tätigkeit durch die staatlichen Regulierungsvorgaben markant beeinflusst wird. Nicht nur die konkreten Inhalte der Regulierungsregime sowie die verbleibenden Freiheitsgrade in der Ausgestaltung sind von Bedeutung, sondern ebenso die Umsetzung durch die Regulierungsbehörden. All dies gilt für den Strommarkt und seinen regulatorischen Hintergrund in besonderer Weise. Die Entflechtung der Stromübertragungsnetze von der Stromproduktion und damit die Vorgaben für die Organisation der Wertschöpfungsketten in den Elektrizitätsunternehmen sind seit dem Beginn des europäischen Liberalisierungsprozesses der Strommärkte ein wichtiges und kontrovers diskutiertes Regulierungselement. Den Fokus bildet das vertikale Unbundling, das letztlich die Diskriminierung von Wettbewerbern durch Anbieter mit aggregierten Wertschöpfungsketten verhindern soll, indem diese gezwungen werden, ihren "Netzteil" anders zu organisieren oder zu verkaufen. Den Mitgliedsstaaten blieben Freiräume in der Ausgestaltung, die in Deutschland erst vor kurzem konkretisiert wurden, und die für die regulierten Unternehmen die Nutzung eines Wahlrechts beinhalten. Der wirtschaftspolitischen folgt nun eine unternehmerische Abwägungsentscheidung. KW - Energiewirtschaft KW - Ownership Unbundling KW - Übertragungsnetz KW - Stromnetz KW - 3. EU Legislativpaket Y1 - 2012 SN - 978-3-8440-1460-0 N1 - Zugl.: Münster (Westfalen), Univ., Diss., 2012 Inhaltsverzeichnis: https://d-nb.info/1027395791/04 PB - Shaker CY - Düren ER - TY - BOOK A1 - Büdenbender, Martin T1 - Auswirkungen des europäischen CO2-Handelssystems auf Stromerzeugungsinvestitionen - mögliche Ausgestaltung des Systems ab 2013 T3 - Düsseldorfer Schriften zum Energie- und Kartellrecht ; Bd. 13 N2 - Zahlreiche Einflussfaktoren haben in den vergangenen Jahren das Gesicht der Elektrizitätsmärkte stark verändert. Hierzu zählen vor allem die Einführung der ökonomischen Gesetze des Wettbewerbsmarktes durch die Liberalisierung sowie die nun kostenpflichtige Berücksichtigung des bei der Stromerzeugung hervorgerufenen CO2-Ausstoßes durch die Einführung des europäischen Emissionshandelssystems (EUTS). Die Folgen dieses Veränderungsprozesses lassen sich auf Grund der langen Investitionszyklen im Kraftwerksbau bisher nur unvollständig überblicken. Dies ist insbesondere im Hinblick auf die Versorgungssicherheit als Teil des energiewirtschaftlichen Zieldreiecks des § 1 EnWG von großer Bedeutung. Dazu zählt insbesondere, ob die Versorgungssicherheit in Deutschland bei gegenwärtigem Marktdesign auch dauerhaft gewährleistet sein wird. Es stellt sich heraus, dass es im Bereich der Spitzenlastkraftwerke zu Investitionen in gesamtwirtschaftlich zu geringen Umfang kommen kann. Dieses Investitionsdilemma beruht auf einem externen Effekt, der durch die aktuelle Ausgestaltung des deutschen Schadenersatzrechtes entsteht. Hierdurch ist die sichere Stromversorgung in Zeiten hoher Last potenziell gefährdet. Um die Wirkungen des Investitionsdilemmas abzumildern oder ganz zu beseitigen sind verschiedene Investitionsanreize durch entsprechende Ausgestaltung des EUTS denkbar. Diese werden im Einzelnen analysiert. KW - Elektrizitätserzeugung KW - Investitionsentscheidung KW - Umweltzertifikathandel KW - Emissionshandelssystem Y1 - 2009 SN - 9783942370318 PB - etv Energieverlag CY - Essen ER - TY - JOUR A1 - Büdenbender, Martin T1 - Auswirkungen der europäischen Energiepolitik auf den deutschen Atomausstieg JF - Zeitschrift für Energiewirtschaft N2 - Nach der Bundestagswahl am 27. September 2009 steht der Atomausstieg in Deutschland wieder ganz oben auf der politischen Agenda. Eine aktuelle Bestandsaufnahme aller ma\geblichen Argumente erscheint somit zwingend notwendig. Dabei sollte der Blickwinkel nicht national beschränkt bleiben, sondern vor allem der Einfluss der europäischen Dimension dieser Thematik miteinbezogen werden. Auf europäischer Ebene zeigt sich eine Position zu Gunsten der Kernenergie. Unter den 27 EU-Staaten findet gerade eine Renaissance der Atomkraft statt. Die drei europäischen Organe befürworten den umfangreichen Einsatz der Kernenergie als langfristigen Bestandteil des Energieträgermix. Deutschland gehört mit seinem Beschluss zum Atomausstieg einer Minderheit an. Als Teil eines immer stärker zusammen wachsenden und letztendlich vollständig integrierten europäischen Strommarktes wird Deutschland langfristig stets mit Atomstrom versorgt werden. Dies gilt losgelöst von dem Einsatz von Kernkraftwerken im Inland. Eine Abschaltung der Anlagen führt damit nicht zur Zielerreichung der Atomkraftgegner, sondern lediglich zu zusätzlichen energietechnischen Herausforderungen bei der Sicherstellung der deutschen Stromversorgung. Der deutsche Atomausstieg sollte aus diesem Grund von der neuen Bundesregierung zurück genommen werden. Y1 - 2009 SN - 1866-2765 U6 - https://doi.org/10.1007/s12398-009-0039-4 VL - 33 IS - 4 SP - 341 EP - 350 PB - Vieweg CY - Wiesbaden ER - TY - JOUR A1 - Büdenbender, Martin T1 - Der Atomausstieg in Deutschland – ein zukunftsfähiger Sonderweg im europäischen Kontext? JF - atw International Journal for Nuclear Power T2 - Opting out of the Peaceful Use of Nuclear Power in Germany — A Promising Special Approach in the European Context KW - Kernenergie KW - Atomausstieg KW - Europäische Energiepolitik Y1 - 2009 SN - 14315254 VL - 54 IS - 10 SP - 616 EP - 627 PB - Inforum CY - Berlin ER - TY - RPRT A1 - Büdenbender, Martin T1 - Entflechtung von Stromnetzen in Deutschland und Europa im Rahmen des dritten EU-Legislativpakets – Eine Problemdarstellung T2 - Arbeitspapiere des Instituts für Genossenschaftswesen der Westfälischen Wilhelms-Universität Münster, Nr. 91 Y1 - 2010 ER - TY - JOUR A1 - Böhnert, Arno A1 - Blaschke, Florian A1 - Biewendt, Marcel T1 - Impact of sustainability on the strategic direction of luxury companies JF - European Journal of Marketing and Economics N2 - Today’s society is undergoing a paradigm shift driven by the megatrend of sustainability. This undeniably affects all areas of Western life. This paper aims to find out how the luxury industry is dealing with this change and what adjustments are made by the companies. For this purpose, interviews were conducted with managers from the luxury industry, in which they were asked about specific measures taken by their companies as well as trends in the industry. In a subsequent evaluation, the trends in the luxury industry were summarized for the areas of ecological, social, and economic sustainability. It was found that the area of environmental sustainability is significantly more focused than the other sub-areas. Furthermore, the need for a customer survey to validate the industry-based measures was identified. KW - Operations KW - Brands KW - Luxury KW - Change Y1 - 2022 SN - 2601-8659 VL - 6 IS - 1 SP - 70 EP - 85 PB - Revistia CY - London ER - TY - JOUR A1 - Bähr, Brigitte T1 - [Gert Hoepner] im Interview zum Thema ; Verpackungspolitik - mehr als Hülle JF - Packaging journal : Technologie, Logistik, Marketing, Produkte Y1 - 2012 SN - 1610-0336 IS - 5 SP - 78 EP - 80 PB - Ella Verlag CY - Hürth ER - TY - BOOK A1 - Buyer, Christoph A1 - Klein, Hartmut A1 - Müller, Thomas T1 - Änderung der Unternehmensform : Handbuch zum Umwandlungs- und Umwandlungssteuerrecht Y1 - 2010 SN - 978-3-482-42258-4 PB - Verl. Neue Wirtschafts-Briefe CY - Herne ET - 8. Aufl. ER - TY - CHAP A1 - Butenweg, Christoph A1 - Gajewski, R. A1 - Thierauf, Georg T1 - A practical approach for the optimum design of reinforced concrete structures T2 - Developments in computational mechanics with high performance computing : [papers presented at the Third Euro-Conference on Parallel and Distributed Computing for Computational Mechanics, held in Weimar, Germany between 20 - 25 March 1999] / ed. by B. H. V. Topping Y1 - 1999 SN - 0-94-8749-59-8 SP - 245 EP - 250 PB - Civil-Comp Press CY - Edinburgh ER - TY - JOUR A1 - Buck, Raphael A1 - Läubli, Daniel A1 - Meyer, Laura A1 - Moosdorf, Andreas T1 - Re-FRESH! Mit dem Frischesortiment punkten JF - Akzente Y1 - 2013 IS - 3 SP - 36 EP - 43 ER - TY - JOUR A1 - Bruksle, Ieva A1 - Chwallek, Constanze A1 - Krastina, Anzelika T1 - Strengthening sustainability in entrepreneurship education - implications for shifting entrepreneurial thinking towards sustainability at universities JF - ACTA PROSPERITATIS N2 - By developing innovative solutions to social and environmental problems, sustainable ventures carry greatpotential. Entrepreneurship which focuses especially on new venture creation can be developed through education anduniversities, in particular, are called upon to provide an impetus for social change. But social innovations are associatedwith certain hurdles, which are related to the multi-dimensionality, i.e. the tension between creating social,environmental and economic value and dealing with a multiplicity of stakeholders. The already complex field ofentrepreneurship education has to face these challenges. This paper, therefore, aims to identify starting points for theintegration of sustainability into entrepreneurship education. To pursue this goal experiences from three differentproject initiatives between the partner universities: Lapland University of Applied Sciences, FH Aachen University ofApplied Sciences and Turiba University are reflected and findings are systematically condensed into recommendationsfor education on sustainable entrepreneurship. KW - climate change KW - entrepreneurship education KW - Finland KW - Germany KW - Latvia Y1 - 2023 U6 - https://doi.org/10.37804/1691-6077-2023-14-37-48 SN - 1691-6077 VL - 14 IS - 1 SP - 37 EP - 48 PB - Sciendo ER - TY - JOUR A1 - Bolik, Andreas A1 - Linzbach, Meike T1 - Verluste und Zinsschranke in der Bilanzierung latenter Steuern JF - Deutsches Steuerrecht : DStR ; Wochenschrift & umfassende Datenbank für Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer N2 - Latente Steuern stellen eine Schnittstelle zwischen handelsrechtlicher Rechnungslegung und Steuerrecht dar. Das Verhältnis von Handels- und Steuerrecht ist dabei keinesfalls stetig; vielmehr fordert die Dynamik des deutschen Steuerrechts in vielen Bereichen regelmäßige Anpassungen in der Bilanzierung in Handels- und Steuerbilanz. Dies gilt insbesondere für die Bilanzierung latenter Steuern im handelsrechtlichen Jahresabschluss, welche durch das BilMoG deutlich an Bedeutung gewonnen hat. Neben latenten Steuern auf temporäre Differenzen ist es nunmehr erforderlich, Verlustvorträge und die Folgen der Zinsschranke bei der Berechnung latenter Steuern zu berücksichtigen. Der nachfolgende Beitrag geht auf die Berücksichtigung von Verlust- und Zinsvorträgen und die Berücksichtigungsfähigkeit von EBITDA-Vorträgen bei der Berechnung latenter Steuern ein und beleuchtet dabei insbesondere auch praktische Fragestellungen. Y1 - 2010 SN - 0012-1347 VL - 48 IS - 31 SP - 1587 EP - 1590 PB - Beck CY - München ER - TY - BOOK A1 - Birle, Jürgen P. A1 - Klein, Hartmut A1 - Müller, Thomas T1 - Praxishandbuch der GmbH : Gesellschafts- und Steuerrecht Y1 - 2014 SN - 978-3-482-56963-0 PB - NWB-Verl. CY - Herne ET - 3. Aufl. ER - TY - JOUR A1 - Biewendt, Marcel A1 - Böhnert, Arno A1 - Blaschke, Florian T1 - The repercussions of the digital twin in the automotive industry on the new marketing logic JF - European Journal of Marketing and Economics N2 - Rapid development of virtual and data acquisition technology makes Digital Twin Technology (DT) one of the fundamental areas of research, while DT is one of the most promissory developments for the achievement of Industry 4.0. 48% percent of organisations implementing the Internet of Things are already using DT or plan to use DT in 2020. The global market for DT is expected to grow by 38 percent annually, reaching USD16 billion by 2023. In addition, the number of participating organisations using digital twins is expected to triple by 2022. DTs are characterised by the integration between physical and virtual spaces. The driving idea for DT is to develop, test and build our devices in a virtual environment. The objective of this paper is to study the impact of DT in the automotive industry on the new marketing logic. This paper outlines the current challenges and possible directions for the future DT in marketing. This paper will be helpful for managers in the industry to use the advantages and potentials of DT. KW - industry 4.0 KW - marketing KW - automotive KW - digital twin Y1 - 2020 U6 - https://doi.org/10.26417/229eim64f SN - 2601-8659 VL - 4 IS - 1 SP - 68 EP - 73 PB - Revistia CY - London ER - TY - JOUR A1 - Biewendt, Marcel A1 - Blaschke, Florian A1 - Böhnert, Arno T1 - A review of contemporary challenges in business culture JF - International Journal of Applied Research in Business and Management N2 - The following article deals with the basic principles of intercultural management and possible improvements in terms of cultural, ethnic and gender diversification. The results are exemplarily applied to a bank located in Germany. The aim of this paper is to find out to what extent intercultural management could improve the productivity of Relatos-Bank in dealing with foreign employees or employees with a different cultural background. To achieve this goal, the authors con-duct a literature research. The main sources of information are books, journal articles and internet sources. It becomes clear that especially the different perceptions of different generations have a potential for conflict, which can be counteracted by applying presented scientific models. Equalizing the salaries of female and male employees and equalizing the rights and distribution of power could also be the key to becoming an open-minded, dynamic and fair organization that is pre-pared for the rapidly changing environment in which it operates. Y1 - 2021 U6 - https://doi.org/10.51137/ijarbm.2021.2.1.1 SN - 2700-8983 VL - 2 IS - 1 SP - 1 EP - 12 PB - Wohllebe & Ross Publishing CY - Hamburg ER - TY - JOUR A1 - Biewendt, Marcel A1 - Blaschke, Florian A1 - Böhnert, Arno T1 - Motivational factors in organisational change JF - SocioEconomic Challenges N2 - The presented paper gives an overview of the most important and most common theories and concepts from the economic field of organisational change and is also enriched with quantitative publication data, which underlines the relevance of the topic. In particular, the topic presented is interwoven in an interdisciplinary way with economic psychological models, which are underpinned within the models with content from leading scholars in the field. The pace of change in companies is accelerating, as is technological change in our society. Adaptations of the corporate structure, but also of management techniques and tasks, are therefore indispensable. This includes not only the right approaches to employee motivation, but also the correct use of intrinsic and extrinsic motivational factors. Based on the hypothesis put forward by the scientist and researcher Rollinson in his book “Organisational behaviour and analysis” that managers believe motivational resources are available at all times, socio-economic and economic psychological theories are contrasted here in order to critically examine this statement. In addition, a fictitious company was created as a model for this work in order to illustrate the effects of motivational deficits in practice. In this context, the theories presented are applied to concrete problems within the model and conclusions are drawn about their influence and applicability. This led to the conclusion that motivation is a very individual challenge for each employee, which requires adapted and personalised approaches. On the other hand, the recommendations for action for supervisors in the case of motivation deficits also cannot be answered in a blanket manner, but can only be solved with the help of professional, expert-supported processing due to the economic-psychological realities of motivation. Identifying, analysing and remedying individual employee motivation deficits is, according to the authors, a problem and a challenge of great importance, especially in the context of rapidly changing ecosystems in modern companies, as motivation also influences other factors such as individual productivity. The authors therefore conclude that good motivation through the individual and customised promotion and further training of employees is an important point for achieving important corporate goals in order to remain competitive on the one hand and to create a productive and pleasant working environment on the other. KW - business culture KW - management KW - motivation KW - change Y1 - 2021 U6 - https://doi.org/10.21272/sec.5(3).15-27.2021 SN - 2520-6214 VL - 5 IS - 3 SP - 15 EP - 27 PB - ARMG CY - Sumy ER - TY - JOUR A1 - Biewendt, Marcel A1 - Blaschke, Florian A1 - Böhnert, Arno T1 - An evaluation of corporate sustainability in context of the Jevons paradox JF - SocioEconomic Challenges N2 - The successful implementation and continuous development of sustainable corporate-level solutions is a challenge. These are endeavours in which social, environmental, and financial aspects must be weighed against each other. They can prove difficult to handle and, in some cases, almost unrealistic. Concepts such as green controlling, IT, and manufacturing look promising and are constantly evolving. This paper aims to achieve a better understanding of the field of corporate sustainability (CS). It will evaluate the hypothesis by which Corporate Sustainability thrives, via being efficient, increasing the performance, and raising the value of the input of the enterprises to the resources used. In fact, Corporate Sustainability on the surface could seem to contradict the idea, which supports the understanding that it encourages the reduction of the heavy reliance on the use of natural resources, the overall environmental impact, and above all, their protection. To understand how the contradictory notion of CS came about, in this part of the paper, the emphasis is placed on providing useful insight to this regard. The first part of this paper summarizes various definitions, organizational theories, and measures used for CS and its derivatives like green controlling, IT, and manufacturing. Second, a case study is given that combines the aforementioned sustainability models. In addition to evaluating the hypothesis, the overarching objective of this paper is to demonstrate the use of green controlling, IT, and manufacturing in the corporate sector. Furthermore, this paper outlines the current challenges and possible directions for CS in the future. KW - rebound-effect KW - grey energy KW - efficiency side-effects KW - jevons paradox KW - corporate sustainability Y1 - 2020 U6 - https://doi.org/10.21272/sec.4(3).46-65.2020 SN - 2520-6214 VL - 4 IS - 3 SP - 46 EP - 65 PB - ARMG Publishing CY - Sumy ER - TY - JOUR A1 - Biewendt, Marcel A1 - Blaschke, Florian A1 - Böhnert, Arno T1 - The rebound effect – a systematic review of the current state of affairs JF - European Journal of Economics and Business Studies N2 - This publication is intended to present the current state of research on the rebound effect. First, a systematic literature review is carried out to outline (current) scientific models and theories. Research Question 1 follows with a mathematical introduction of the rebound effect, which shows the interdependence of consumer behaviour, technological progress, and interwoven effects for both. Thereupon, the research field is analysed for gaps and limitations by a systematic literature review. To ensure quantitative and qualitative results, a review protocol is used that integrates two different stages and covers all relevant publications released between 2000 and 2019. Accordingly, 392 publications were identified that deal with the rebound effect. These papers were reviewed to obtain relevant information on the two research questions. The literature review shows that research on the rebound effect is not yet comprehensive and focuses mainly on the effect itself rather than solutions to avoid it. Research Question 2 finds that the main gap, and thus the limitations, is that not much research has been published on the actual avoidance of the rebound effect yet. This is a major limitation for practical application by decision-makers and politicians. Therefore, a theoretical analysis was carried out to identify potential theories and ideas to avoid the rebound effect. The most obvious idea to solve this problem is the theory of a Steady-State Economy (SSE), which has been described and reviewed. KW - sustainability KW - rebound-effect KW - literature KW - systematic KW - critical KW - SSE) JEL : O33 KW - review Y1 - 2020 U6 - https://doi.org/10.26417/134nvy47z SN - 2601-8659 VL - 6 IS - 1 SP - 106 EP - 120 PB - Revistia CY - London ER - TY - JOUR A1 - Biewendt, Marcel T1 - Sustainable development: A quantitative analysis regarding the impact of resource rents on state welfare from 2002 to 2017 JF - SocioEconomic Challenges N2 - This paper uses a quantitative analysis to examine the interdependence and impact of resource rents on socio-economic development from 2002 to 2017. Nigeria and Norway have been chosen as reference countries due to their abundance of natural resources by similar economic performance, while the ranking in the Human Development Index differs dramatically. As the Human Development Index provides insight into a country’s cultural and socio-economic characteristics and development in addition to economic indicators, it allows a comparison of the two countries. The hypothesis presented and discussed in this paper was researched before. A qualitative research approach was used in the author’s master’s thesis “The Human Development Index (HDI) as a Reflection of Resource Abundance (using Nigeria and Norway as a case study)” in 2018. The management of scarce resources is an important aspect in the development of modern countries and those on the threshold of becoming industrialised nations. The effects of a mistaken resource management are not only of a purely economic nature but also of a social and socio-economic nature. In order to present a partial aspect of these dependencies and influences this paper uses a quantitative analysis to examine the interdependence and impact of resource rents on socio-economic development from 2002 to 2017. Nigeria and Norway have been chosen as reference countries due to their abundance of natural resources by similar economic performance, while the ranking in the Human Development Index differs significantly. As the Human Development Index provides insight into a country’s cultural and socio-economic characteristics and development in addition to economic indicators, it allows a comparison of the two countries. This paper found out in a holistic perspective that (not or poorly managed) resource wealth in itself has a negative impact on socio-economic development and significantly reduces the productivity of the citizens of a state. This is expressed in particular for the years 2002 till 2017 in a negative correlation of GDP per capita and HDI value with the share respectively the size of resources in the GDP of a country. KW - socio-economic welfare KW - resource abundance KW - sustainability KW - Human Development Index Y1 - 2020 U6 - https://doi.org/10.21272/sec.4(4).119-131.2020 SN - 2520-6214 VL - 4 IS - 4 SP - 119 EP - 131 PB - ARMG Publishing CY - Sumy ER - TY - JOUR A1 - Beverungen, Daniel A1 - Eggert, Mathias A1 - Voigt, Matthias A1 - Rosemann, Michael T1 - Augmenting Analytical CRM Strategies with Social BI JF - International Journal of Business Intelligence Research (IJBIR) Y1 - 2013 U6 - https://doi.org/10.4018/ijbir.2013070103 SN - 1947-3591 VL - 4 IS - 3 SP - 32 EP - 49 PB - IGI Global CY - Hershey ER - TY - CHAP A1 - Bertsch, Timo A1 - Meinecke, Matthias A1 - Wolf, Martin R. A1 - Schmunk, Karina T1 - Smart-Living-Services nur gegen Daten? Process-Mining als Möglichkeit zur Steigerung der Akzeptanz! T2 - Angewandte Forschung in der Wirtschaftsinformatik 2019 : Tagungsband zur 32. AKWI-Jahrestagung / hrsg. von Martin R. Wolf, Thomas Barton, Frank Herrmann, Vera G. Meister, Christian Müller, Christian Seel N2 - Seit Jahren etablieren sich Technologien in unserem Alltag, die mit Hilfe von smarten Komponenten neue Services und Vernetzungsmöglichkeiten schaffen. Dieses Paper beschreibt die Ergebnisse einer Studie, die die Akzeptanz von IoT-gestützten, smarten Services im privaten Umfeld untersucht. Dabei wird eine zentrale Datenverarbeitung mit automatisierter Erstellung smarter Services der dezentralen Datenverarbeitung mit manueller Serviceerstellung in sieben Kategorien gegenübergestellt. Die Auswertung der Studie legt die Forschungsfrage nahe, ob das Nutzerverhalten im Kontext Smart Living nicht auch mit einem dezentralen Lösungsansatz, und somit unabhängig von großen Unternehmen, analysiert werden kann. Hierfür wird im zweiten Teil des Papers die Anwendbarkeit von Process-Mining im Bereich Smart Living untersucht und prototypisch getestet. Y1 - 2019 SN - 978-3-944330-62-4 SP - 216 EP - 226 PB - mana-Buch CY - Heide ER - TY - JOUR A1 - Bernecker, Andreas A1 - Klier, Julia A1 - Stern, Sebastian A1 - Thiel, Lea T1 - Sustaining high performance beyond public-sector pilot projects. Y1 - 2018 IS - September 2018 ER - TY - RPRT A1 - Bernecker, Andreas A1 - Boyer, Pierre A1 - Gathmann, Christina T1 - The Role of Electoral Incentives for Policy Innovation: Evidence from the US Welfare Reform T2 - CESifo Working Paper Y1 - 2018 SN - ISSN 2364‐1428 (electronic version) IS - No. 6964 ER - TY - JOUR A1 - Bernecker, Andreas A1 - Boyer, Pierre C. A1 - Gathmann, Christina T1 - The Role of Electoral Incentives for Policy Innovation: Evidence from the US Welfare Reform JF - American Economic Journal: Economic Policy Y1 - 2021 U6 - https://doi.org/10.1257/pol.20190690 SN - 1945-774X VL - 13 IS - 2 SP - 26 EP - 57 PB - American Economic Association CY - Nashville, Tenn. ER - TY - JOUR A1 - Bernecker, Andreas T1 - A European Private Company: Is Europe’s single legal form for SMEs close to approval? JF - Research Briefing N2 - This Research Briefing, issued in July 2010, concluded that: - Small and medium-sized enterprises (SMEs) in Europe have long called for a matching legal form valid across the EU (similar to that of the European company (SE) for large firms) - The main benefits would be the availability of uniform Europe-wide company structures, significant cost reductions for businesses and further integration of the internal market - Given the differing national views regarding the concrete features of the new legal form there is currently no sign of an agreement being reached at the European level in the short term; however, it is possible that progress will be made in negotiations during the year - The key issues being discussed in depth are company formation, transnationality and employee participation rights in the new European private company (SPE). Y1 - 2010 SN - 2193-5955 PB - Deutsche Bank Research CY - Frankfurt a. M. ER - TY - JOUR A1 - Bernecker, Andreas T1 - Divided we reform? Evidence from US welfare policies JF - Journal of Public Economics N2 - Divided government is often thought of as causing legislative deadlock. I investigate the link between divided government and economic reforms using a novel data set on welfare reforms in US states between 1978 and 2010. Panel data regressions show that, under divided government, a US state is around 25% more likely to adopt a welfare reform than under unified government. Several robustness checks confirm this counter-intuitive finding. Case study evidence suggests an explanation based on policy competition between governor, senate, and house. Y1 - 2016 U6 - https://doi.org/10.1016/j.jpubeco.2016.08.003 SN - 0047-2727 VL - 142 SP - 24 EP - 38 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Bernecker, Andreas T1 - Do politicians shirk when reelection is certain? Evidence from the German parliament JF - European Journal of Political Economy N2 - Does stiffer electoral competition reduce political shirking? For a micro-analysis of this question, I construct a new data set spanning the years 2005 to 2012 covering biographical and political information about German Members of Parliament (MPs), including their attendance rates in voting sessions. For the parliament elected in 2009, I show that indeed opposition party MPs who expect to face a close race in their district show significantly and relevantly lower absence rates in parliament beforehand. MPs of governing parties seem not to react significantly to electoral competition. These results are confirmed by an analysis of the parliament elected in 2005, by several robustness checks, and also by employing an instrumental variable strategy exploiting convenient peculiarities of the German electoral system. The study also shows how MPs elected via party lists react to different levels of electoral competition. Y1 - 2014 U6 - https://doi.org/10.1016/j.ejpoleco.2014.07.001 SN - 0176-2680 VL - 36 SP - 55 EP - 70 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Bernecker, Andreas T1 - Divided Government and the Adoption of Economic Reforms JF - CESifo DICE Report - Journal for Institutional Comparison Y1 - 2014 SN - 1612-0663 VL - 12 IS - 4 SP - 47 EP - 52 PB - Ifo Institute for Economic Research CY - München ER - TY - BOOK A1 - Bernecker, Andreas T1 - Essays in Empirical Political Economics Y1 - 2014 N1 - Mannheim, Univ., Diss., 2014. ER - TY - CHAP A1 - Bergener, Philipp A1 - Delfmann, Patrick A1 - Eggert, Mathias A1 - Fritz, Fleur A1 - Heddier, Marcel A1 - Herring, Eva-Maria A1 - Hofmann, Sara A1 - Knackstedt, Ralf A1 - Meiländer, Dominique A1 - Meyer, Eric A1 - Räckers, Michael A1 - Seiler, Julia ED - Becker, Jörg ED - Bergener, Philipp ED - Eggert, Mathias ED - Heddier, Marcel ED - Hofmann, Sara ED - Knackstedt, Ralf ED - Räckers, Michael T1 - Forschungsperspektiven im Kontext Informationstechnik und Recht T2 - IT-Risiken: Ursachen, Methoden, Forschungsperspektiven, Arbeitsberichte des Instituts für Wirtschaftsinformatik Y1 - 2010 SN - 1438-3985 IS - 128 SP - 115 EP - 147 PB - Institut für Wirtschaftsinformatik CY - Münster ER - TY - JOUR A1 - Benzel, Ute A1 - Utzerath, Meike T1 - Latente Steuern im Zusammenhang mit Beteiligungen an Tochterunternehmen im IFRS-Konzernabschluss JF - Internationale Steuer-Rundschau : ISR ; Zeitschrift für internationales Steuerrecht Y1 - 2013 SN - 2194-539X IS - 4 SP - 143 EP - 148 PB - Verlag Dr. Otto Schmidt CY - Köln ER - TY - JOUR A1 - Benzel, Ute A1 - Linzbach, Meike T1 - Bilanzierung und Offenlegung von Ertragsteuerrisiken – Quo vadis? Unsichere Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB JF - IRZ - Zeitschrift für Internationale Rechnungslegung N2 - In den letzten drei bis vier Jahren unterlag der Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen im IFRS- und US-GAAP-Abschluss einem stetigen Wandel. Sowohl nach US-GAAP als auch nach IFRS nehmen die Anforderungen an die Bilanzierung und Offenlegung beständig zu. Schon allein dies zeigt die Bedeutung, die dem Themenbereich der Steuerrisiken beigemessen wird. Aber nicht nur im Rahmen der Berichterstattung im Jahresabschluss stehen Steuerrisiken oben auf der Agenda, auch der amerikanische Internal Revenue Service (IRS) verfolgt das Thema sehr konsequent und plant, bestimmte Unternehmen zu Angaben von Steuerrisiken im Rahmen der Steuererklärungen zu verpflichten. Der Aufsatz befasst sich mit den neueren Entwicklungen im Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB und der Offenlegung von Steuerrisiken im Rahmen der Steuererklärung. Y1 - 2010 SN - 1862-5533 IS - 11 SP - 475 EP - 523 ER - TY - JOUR A1 - Benzel, Ute A1 - Linzbach, Meike T1 - Neue Vorschriften für die Bilanzierung von Steuerrisikorückstellungen : der Exposure Draft ED/2009/2 des IASB JF - KoR - Zeitschrift für kapitalmarktorientierte Rechnungslegung Y1 - 2009 SN - 1437-8981 ; 1617-8084 N1 - Printausg. in der Bibliothek vorhanden: 43 Z 762 VL - Jg. 9 IS - H. 7/8 SP - 400 EP - 408 ER - TY - JOUR A1 - Benzel, Ute A1 - Linzbach, Meike T1 - Auswirkungen des Forderungsverzichtes – Steuerliche Belastung und Beeinflussung der Steuerquote JF - Deutsches Steuerrecht : DStR ; Wochenschrift & umfassende Datenbank für Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer Y1 - 2009 SN - 0012-1347 ; 0949-7676 N1 - Printausg. in der Bibliothek vorhanden: 43 Z 451 VL - Jg. 47 IS - H. 31 SP - 1599 EP - 1602 PB - Beck CY - München ER - TY - CHAP A1 - Becker, Jörg A1 - Knackstedt, Ralf A1 - Eggert, Mathias A1 - Fleischer, Stefan T1 - Fachkonzeptionelle Modellierung von Berichtspflichten in Finanzaufsicht und Verwaltung mit dem H2-Toolset T2 - Auf dem Weg zu einer offenen, smarten und vernetzten Verwaltungskultur Y1 - 2012 SN - 978-3-88579-291-8 SP - 83 EP - 94 PB - Gesellschaft für Informatik CY - Bonn ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Winkelmann, Axel A1 - Knackstedt, Ralf T1 - Towards a Contingency Theory based Model of the Influence of Regulation on MIS T2 - Proceedings of the Seventeenth Americas Conference on Information Systems, Detroit, Michigan August 4th -7 th 2011 Y1 - 2011 ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Schwittay, Sebastian ED - Mattfeld, Dirk Christian T1 - How to Evaluate the Practical Relevance of Business Process Compliance Checking Approaches? T2 - Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012 Y1 - 2012 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:gbv:084-13011115376 SP - 849 EP - 862 PB - Institut für Wirtschaftsinformatik CY - Braunschweig ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Saat, Jan A1 - Dirding, Philipp T1 - The Influence of Regulation on Data Warehouse Engineering – Investigating an IT Consulting Case in the Financial Service Industry T2 - Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013. Y1 - 2013 SP - 1 EP - 8 ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Knackstedt, Ralf T1 - Forschungslandkarte Rechtsinformatik und Informationsrecht T2 - Proceedings of the Internationales Rechtsinformatik Sysmposium (IRIS), Salzburg, Österreich, 2010 Y1 - 2010 ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Knackstedt, Ralf T1 - Der Beitrag der Referenzmodellierung zur Compliance im Reporting des Finanzsektors T2 - Business Intelligence Operational Structures: Towards the Design of a Reference Process Map Y1 - 2010 N1 - Zweites Forschungskolloquium Business Intelligence (FKBI 10) der GI-Fachgruppe Management Support Systems in Zusammenarbeit mit dem Competence Center for Business Intelligence an der Technischen Universität Dresden am 17. und 18. September 2010 in Dresden SP - 11 EP - 18 ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Heddier, Marcel A1 - Knackstedt, Ralf T1 - Merging Conceptual Modeling and Law for Legally Compliant Information Systems Design - A Framework-Based Research Agenda T2 - 45th Hawaii International Conference on System Sciences 2012 Y1 - 2012 SN - 978-0-7695-4525-7 U6 - https://doi.org/10.1109/HICSS.2012.428 SP - 5241 EP - 5248 ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Fleischer, Stefan A1 - Knackstedt, Ralf T1 - How to Teach Regulatory Compliant Data Warehouse Engineering? T2 - Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013. Y1 - 2013 N1 - AMCIS 2013 Proceedings ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Fleischer, Stefan A1 - Heddier, Marcel A1 - Knackstedt, Ralf T1 - Data Warehouse Design and Legal Visualization – The Applicability of H2 for Reporting T2 - Proceedings of the 23rd Australasian Conference on Information Systems 2012 Y1 - 2012 N1 - Australasian Conference on Information Systems (23rd : 2012 : Geelong, Victoria) ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Bruning, Dennis A1 - Saat, Jan T1 - Applicability of Business Process Model Analysis Approaches – A Case Study in Financial Services Consulting T2 - Wirtschaftsinformatik Proceedings 2013 Y1 - 2013 N1 - 11th International Conference on Wirtschaftsinformatik, 27th February – 01st March 2013, Leipzig, Germany SP - 1181 EP - 1195 ER - TY - JOUR A1 - Becker, Jörg A1 - Delfmann, Patrick A1 - Eggert, Mathias A1 - Schwittay, Sebastian T1 - Generalizability and Applicability of Model-Based Business Process Compliance-Checking Approaches — A State-of-the-Art Analysis and Research Roadmap JF - Business Research : BuR N2 - With a steady increase of regulatory requirements for business processes, automation support of compliance management is a field garnering increasing attention in Information Systems research. Several approaches have been developed to support compliance checking of process models. One major challenge for such approaches is their ability to handle different modeling techniques and compliance rules in order to enable widespread adoption and application. Applying a structured literature search strategy, we reflect and discuss compliance-checking approaches in order to provide an insight into their generalizability and evaluation. The results imply that current approaches mainly focus on special modeling techniques and/or a restricted set of types of compliance rules. Most approaches abstain from real-world evaluation which raises the question of their practical applicability. Referring to the search results, we propose a roadmap for further research in model-based business process compliance checking. Y1 - 2012 U6 - https://doi.org/10.1007/BF03342739 SN - 1866-8658 VL - 5 IS - 2 SP - 221 EP - 247 PB - Springer CY - Heidelberg ER - TY - JOUR A1 - Becker, Jörg A1 - Delfmann, Patrick A1 - Dietrich, Hanns-Alexander A1 - Steinhorst, Matthias A1 - Eggert, Mathias T1 - Business Process Compliance Checking — Applying and Evaluating a Generic Pattern Matching Approach for Conceptual Models in the Financial Sector JF - Information Systems Frontiers N2 - Given the strong increase in regulatory requirements for business processes the management of business process compliance becomes a more and more regarded field in IS research. Several methods have been developed to support compliance checking of conceptual models. However, their focus on distinct modeling languages and mostly linear (i.e., predecessor-successor related) compliance rules may hinder widespread adoption and application in practice. Furthermore, hardly any of them has been evaluated in a real-world setting. We address this issue by applying a generic pattern matching approach for conceptual models to business process compliance checking in the financial sector. It consists of a model query language, a search algorithm and a corresponding modelling tool prototype. It is (1) applicable for all graph-based conceptual modeling languages and (2) for different kinds of compliance rules. Furthermore, based on an applicability check, we (3) evaluate the approach in a financial industry project setting against its relevance for decision support of audit and compliance management tasks. Y1 - 2016 U6 - https://doi.org/10.1007/s10796-014-9529-y SN - 1572-9419 VL - 18 IS - 2 SP - 359 EP - 405 PB - Springer CY - Berlin ER -