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The construction of a statistical test is investigated which is based only on “reliability” and “precision” as quality criteria. The reliability of a statistical test is quantifiedin a straightforward way by the probability that the decision of the test is correct. However, the quantification of the precision of a statistical test is not at all evident. Thereforethe paper presents and discusses several approaches. Moreover the distinction of “nullhypothesis” and “alternative hypothesis” is not necessary any longer.
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.
Introduction of RePriCo’13
(2013)
Latente Steuern im Zusammenhang mit Beteiligungen an Tochterunternehmen im IFRS-Konzernabschluss
(2013)
IT Products are viewed and managed differently depending on the perspectives and the stage within the life cycle. A model is presented that integrates different perspectives and stages serving as an aid for the analysis of business models and focused positioning of IT-products. Four generic business models are analysed with regard to the product management function in general and the positioning field for IT-products specifically: off-the-shelf (license), license plus service, project, and system service (incl. cloud computing).
Wohnungseigentümergemeinschaft - Einstimmigkeitserfordernis bei Errichtung einer Mobilfunkantenne
(2014)
Der BGH (BGH v. 25.1.2014 – V ZR 48/13, MDR 2014, 399) hatte darüber zu befinden, ob auf dem Dach eines Hauses, das im Eigentum einer Wohnungseigentümergemeinschaft steht, auch gegen den Willen eines einzelnen Eigentümers eine Mobilfunkantenne angebracht werden kann. Das Urteil führt in das Spannungsfeld einer Abwägung zwischen Mehrheits- und Individualinteressen innerhalb einer WEG. Insoweit betont der BGH den grundsätzlichen Vorrang der Individualinteressen, jedenfalls soweit es um Beeinträchtigungen geht, die verständlicherweise von einem Eigentümer abgelehnt werden können. Der BGH verlangt im Ergebnis im Zweifel eine allseitige Zustimmung. Das Urteil ist zu begrüßen, lässt aber für die Zukunft Abgrenzungsfragen offen.
Knowledge-based productivity in “low-tech” industries: evidence from firms in developing countries
(2014)
Using firm-level data from five developing countries—Brazil, Ecuador, South Africa, Tanzania, and Bangladesh—and three industries—food processing, textiles, and the garments and leather products—this article examines the importance of various sources of knowledge for explaining productivity and formally tests whether sector- or country-specific characteristics dominate these relationships. Knowledge sources driving productivity appear mainly sector specific. Also differences in the level of development affect the effectiveness of knowledge sources. In the food processing sector, firms with higher educated managers are more productive, and in least-developed countries, additionally those with technology licenses and imported machinery and equipment. In the capital-intensive textiles sector, productivity is higher in firms that conduct R&D. In the garments and leather products sector, higher education of the managers, licensing, and R&D raise productivity.