@phdthesis{Zeidler2023, author = {Zeidler, Helen}, title = {Preferences, individual decision-making and government interventions}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-8449}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, pages = {vii, 176 Seiten : Illustrationen, Diagramme}, year = {2023}, abstract = {"Present Bias in Choices over Food and Money: Evidence from a Framed Field Experiment" - this paper presents results from a field experiment investigating dynamically inconsistent time preferences over real food choices and commitment take-up in a natural environment. We implement a longitudinal consumption experiment with a continuous convex budget: College students repeatedly choose and consume lunch menus at their college canteen. We not only allow for a full continuum of healthy or unhealthy foods; we also explicitly design the consumption stage to comply with the consume-on-receipt assumption: utility is created right after handing out the food. The paper also focuses on the implications for effective policy design: It sheds light on consumers' tendency to utilize different types of self-control devices to commit to personal consumption plans. We further compare inconsistent behavior between convex food and money choices to investigate the applicability of monetary reward studies to natural behavior. We find no correlation between time parameters in food vs. money tasks. Utility estimates from food choices suggest that dynamically consistent individuals substitute internal self-control with commitment take-up. Non-committing individuals tend to be present-biased and naive about their inconsistency. "Dynamic Inconsistencies and Food Waste: Assessing Food Waste from a Behavioral Economics Perspective" - this paper investigates the link between dynamically inconsistent time preferences and individual food consumption and waste behavior. Food waste is conceptualized as unintended consequence of consumption choices along the food consumption chain: Because inconsistent individuals postpone the consumption of healthier food at home, storage time is prolonged and food more likely to be wasted. Capitalizing on a rich data set from a nationally representative survey, the paper constructs targeted measures of time-related food consumption and waste behaviors. In line with the theory, the paper finds that more present-biased individuals waste more food. The mechanism can be empirically supported: Although dynamically inconsistent individuals plan their food consumption, they deviate from their consumption plans more compared to consistent individuals. Deviation behavior is significantly associated with food waste. The paper points to the importance of considering dynamic inconsistencies at different stages of the food consumption process to foster the intended effects of food policies (increase in healthy nutrition) and diminish unintended consequences (increase in food waste). "Economic Behavior under Containment: How do People Respond to Covid-19 Restrictions?" - this paper investigates the effects of policy interventions on individual decision-making and preferences by looking at a period of unprecedentedly strict regulation: the Covid-19 pandemic. Focusing on Germany, we measure regulatory strictness by calculating a policy stringency index at the federal state level. Capitalizing on exogenous variation in predetermined election cycles across states, we instrument policy stringency with the distance to the next election. Results support a positive relation between weeks to next election and state policy stringency. Leveraging a nationally representative short panel, the paper exploits this exogenous variation in policy stringency across states and over time to assess behavioral changes in different economic domains. The paper finds that government restrictions increase working from home and the provision of childcare at home, while it reduces the number of grocery shopping trips. Containment policies also affect risk preferences and fear of Covid-19: individuals become more risk-averse and afraid of Covid-19 as a consequence of stricter policies. The results are robust against various different model specifications.}, subject = {Verbraucherverhalten}, language = {en} } @phdthesis{Holtmann2023, author = {Holtmann, Svea}, title = {Taxation \& dimensions of sustainability}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-8392}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2023}, abstract = {In this thesis, I evaluate different tax policy reforms or tax policies in general with respect to the three pillars of sustainability: the environmental, the economic, and the social pillar. The cumulative dissertation consists of the following four chapters: Chapter 1: Towards Green Driving - Income Tax Incentives for Plug-in Hybrids (based on joint work with Henning Giese) Chapter 2: Corporate Taxation and Firm Performance (based on joint work with Dominika Langenmayr, Valeria Merlo, and Georg Wamser) Chapter 3: Tax Avoidance Using Hybrid Financial Instruments Among European Countries Chapter 4: Avoiding Taxes: Banks' Use of Internal Debt (based on joint work with Franz Reiter and Dominika Langenmayr) The first chapter relates to the environmental dimension of sustainability. More specifically, I evaluate a specific German tax reform that aimed at reducing greenhouse gas emissions in the transportation sector - a key driver of emissions - by fostering green driving. This essay empirically investigates whether a preferential tax treatment for hybrid plug-in company cars was effective in fostering green driving and whether it was cost-efficient. The second chapter relates to the economic dimension of sustainability. A subgoal towards more sustainability in this dimension is decent economic growth. Chapter 2 of this thesis contributes to the question of how tax policy can foster firm performance which is an important driver for economic growth. This essay empirically investigates the relationship between corporate taxation and firm performance taking into account firm heterogeneity. As tax policy is an essential instrument for reaching political goals like boosting the economy in crises, this essay may provide valuable insights for policymakers. The third and fourth chapters relate to the social dimension of sustainability. A subgoal towards more sustainability in this dimension is increased international cooperation. With respect to taxation, the global challenge of multinational firms engaging in tax avoidance made international cooperation in tax policy essential in the last decade. Chapter 3 investigates a specific channel of tax avoidance, i.e., tax avoidance with hybrid financial instruments. This legal analysis reveals tax avoidance opportunities among selected European countries and evaluates countermeasures. Chapter 4 investigates a different channel of tax avoidance, i.e., intragroup debt finance, specifically for the banking sector. I use administrative data to empirically analyse whether and to what extent multinational banks engage in tax avoidance.}, subject = {Finanzwirtschaft}, language = {en} } @phdthesis{Wack2023, author = {Wack, Eva}, title = {Online background checks in personnel decision-making}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-8098}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2023}, abstract = {Abstract Paper 1: Cybervetting has become common practice in personnel decision-making processes of organizations. While it represents a quick and inexpensive way of obtaining additional information on employees and applicants, it gives rise to a variety of legal and ethical concerns. To limit companies' access to personal information, a right to be forgotten has been introduced by the European jurisprudence. By discussing the notion of forgetting from the perspective of French hermeneutic philosopher Paul Ricoeur, the present article demonstrates that both, companies and employees, would be harmed if access to online information on applicants and current employees would be denied. Consistent with a Humanistic Management approach that promotes human dignity and flourishing in the workplace, this article proposes guidance for the responsible handling of unpleasant online memories in personnel decision-making processes, thereby following Ricoeur's notion of forgetting as "kept in reserve". Enabling applicants and employees to take a qualified stand on their past is more beneficial to both sides than a right to be forgotten that is questionable in several respects. Abstract Paper 2: When hiring new employees, managers often conduct online background checks on applicants. This practice has led many applicants to reach out to legal and technological solutions that render unpleasant online memories forgotten. With this article, we question the effectiveness and social value of approaches aimed at permanently erasing information from the web. Furthermore, we provide practitioners with guidance toward responsible handling of applicant information from the web. In this conceptual article, we review the literature on organizational memory and interpret it through a philosophical lens by turning to the works of the French philosopher Paul Ricoeur and the French sociologist Maurice Halbwachs. We conclude that legally or technologically enforced forgetting on the web fails to provide true protection from a memory in a hiring situation, as remembering in an organization is a complex social process that hardly lets a memory disappear completely. As a result, legal and technological approaches that aim at erasing unpleasant memories from the web represent only an illusion of protection for job applicants. Alternatively, we propose a selection process that makes the erasure of unpleasant memories from the web unnecessary. Previous literature on organizational memory has already criticized a purely mechanistic view of memory in organizations, by which memories are treated as objects that can be retrieved and deleted on demand. To the best of our knowledge, this is the first article that establishes a connection between organizational memory and the use of online information in selection. Abstract Paper 3: Companies have started using social media for screening applicants in the selection process. Thereby, they enter a low-cost source of information on applicants, which potentially allows them to hire the right person on the job and avoid irresponsible employee behavior and negligent hiring lawsuits. However, a number of ethical issues are associated with this practice, which give rise to the question of the fairness of social media screening. This article aims to provide an assessment of the procedural justice of social media screening and to articulate recommendations for a fairer use of social media in the selection process. To achieve this, a systematic literature review of research articles pertaining to social media screening has been conducted. Thereby, the benefits and ethical issues relating to social media screening, as well as recommendations for its use have been extracted and discussed against Leventhal's (1980) rules of procedural justice. It turns out that without clear guidelines for recruiters, social media screening cannot be considered procedurally fair, as it opens up way too many opportunities for infringements on privacy, unfair discrimination, and adverse selection based on inaccurate information. However, it is possible to enhance the fairness of this practice by establishing clear policies and procedures to standardize the process. Abstract Paper 4: Social media platforms have presented individuals with sheer endless possibilities for networking, creating and exchanging information. Yet, overwhelming social demands, privacy concerns, and even a lack of access to new technologies have led many users to discontinue social media usage. Simultaneously, companies screen and select applicants on social media. As previous research suggests that employers may view missing social media information with suspicion, we ask if non-users of social media face disadvantages in hiring: Are they discriminated against? In this study, we employ a 2 x 2 experimental survey design to verify whether absence from social media may result in discriminatory behavior towards job applicants. We conduct the study with two samples: The first comprises business students, and the second consists of more senior members of the workforce. Although this study does not confirm discrimination against non-users of social media in the selection process, it adds to the literature in two respects: Firstly, it shows differences in call-back between highly and less qualified candidates as a result of social media information. Secondly, it suggests unintentional, systemic rater biases. Against these findings, we formulate recommendations for applicants and employers and give recommendations for future research in this field.}, subject = {Social Media}, language = {en} } @phdthesis{Ling2023, author = {Ling, Kunxiong}, title = {Data aggregation and sampling procedures for usage profiling and customer-centric automotive systems engineering}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-8026}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2023}, abstract = {Specifying or deriving customers' needs into detailed requirements becomes essential for holistic customer-centricity in automotive systems engineering, relying heavily on simulation models. However, with the increase of system complexity, customer diversity, and difficulty of customer data acquisition, it becomes challenging to specify model inputs that represent individual customer usage behavior across the whole product lifecycle. To let these challenges be tackled, this dissertation addresses the problem of customer usage profiling to support decision-making in the context of automotive systems engineering. First, two fundamental data engineering procedures are investigated, including data aggregation for feature reduction and sampling for representing the customer fleets with a few selected reference customers. After data preprocessing, a method for preparing the model inputs from aggregate customer data, i.e., usage profiling, is developed. Usage profiling applies meta-heuristics, synthesizing sufficiently representative from aggregate fleet data. Furthermore, a decision support system is developed to deploy the aggregation, sampling, and usage profiling into model-based automotive system engineering processes. As both data and various models are connected, digital twinning is applied. Using real-world fleet data, an evaluation case study for determining lifetime requirements indicates that the methodology is plausible and capable of consolidating customer-centricity into automotive systems engineering processes.}, subject = {Kundenprofil}, language = {en} } @phdthesis{Frank2022, author = {Frank, Markus}, title = {Modelle und Metaheuristiken f{\"u}r neuartige Tourenplanungsprobleme}, doi = {10.17904/ku.opus-768}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-7684}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, pages = {xiv, 146 Seiten : Illustrationen, Diagramme}, year = {2022}, abstract = {This cumulative dissertation addresses issues related to different, innovative variants of the classical vehicle routing problem (VRP). In the first paper, we investigate a tactical VRP for regular deliveries to grocery retail stores over several planning periods. In contrast to previous approaches, multi-compartment vehicles are used, which allow joint deliveries of different product groups. Thus, synergy effects can be achieved if this is included in the planning of the specific delivery patterns. As a heuristic solution method for this planning problem, an Adaptive Large Neighborhood Search (ALNS) is designed. In the second paper, the VRP is extended to include time windows and customer-specific availability probabilities to improve the operational delivery of last-mile parcels. The data-driven approach that incorporates information on when recipients are more likely to be at home into delivery route planning can significantly reduce the number of failed delivery attempts. In order to efficiently solve the model developed for this purpose, the novel hybrid ALNS (HALNS), which combines elements of an ALNS and genetic algorithms. The HALNS is further developed in the third paper and applied to a whole class of VRPs that, in addition to the classical assignment and sequencing problem, also make decisions regarding the locations of the depots used. Finally, the fourth paper focuses on the multi-period VRP. The existing literature on its tactical and operational variants is surveyed and characterized, clearly distinguishing the two forms for the first time.}, subject = {Operations Research}, language = {mul} } @phdthesis{Fischer2022, author = {Fischer, Felix Bernhard}, title = {Aktuelle {\"o}konomische Herausforderungen in der Sanierung}, doi = {10.17904/ku.opus-753}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-7537}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, pages = {120 Seiten : Diagramme}, year = {2022}, abstract = {Die vorliegende kumulative Dissertation untersucht aktuelle {\"o}konomische Herausforderungen in der Sanierung von Unternehmen. Als zentrale Themen bzw. Herausforderungen werden einerseits das Ph{\"a}nomen „Zombie-Unternehmen" im Kontext der Sanierung behandelt, andererseits die Effekte der Corporate Social Performance (CSP) auf das Insolvenzrisiko von Unternehmen unter Ber{\"u}cksichtigung von Konjunkturzyklen. Die Dissertation besteht aus den folgenden vier Beitr{\"a}gen: Beitrag 1: Fischer, F. B. (2021). Zombie firms, corporate restructuring and relationship banking: Credit guidance as a key to tackle zombie lending? Accounting, Economics, and Law: A Convivium. https://doi.org/10.1515/ael-2020-0065 [VHB-JQ3: B/C] Beitrag 2: Fischer, F. B. (2020). Corona-Staatshilfen, Zombie-Unternehmen und Sanierung: Implikationen f{\"u}r Sanierungspraktiker. Die Wirtschaftspr{\"u}fung, 73(17), 1049-1055. [VHB-JQ3: C] Beitrag 3: Habermann, F. \& Fischer, F. B. (2021). Corporate social performance and the likelihood of bankruptcy: Evidence from a period of economic upswing. Journal of Business Ethics. https://doi.org/10.1007/s10551-021-04956-4 [VHB-JQ3: B, FT 50] Beitrag 4: Fischer, F. B., Habermann, F. \& Burger, A. A. (2021). Corporate Social Performance und Insolvenzwahrscheinlichkeit: Implikationen f{\"u}r die Unternehmenssteuerung und -{\"u}berwachung. Zeitschrift f{\"u}r Corporate Governance, 16(6), 255-258. https://doi.org/10.37307/j.1868-7792.2021.06.06 [VHB-JQ3: D] Beitrag 1 untersucht das makro{\"o}konomische Ph{\"a}nomen „Zombie-Unternehmen" aus der Sanierungsperspektive und fokussiert sich auf die Kreditentscheidungen der involvierten Banken. In Beitrag 2 werden Implikationen aus der Gefahr einer erh{\"o}hten Zahl an Zombie-Unternehmen f{\"u}r die deutsche Sanierungspraxis im Kontext der COVID-19-Pandemie erarbeitet. In Sanierungssituationen spielen nicht nur finanzielle, sondern auch nicht-finanzielle Aspekte im Sinne der CSP eine Rolle. W{\"a}hrend in der bisherigen Forschung der Zusammenhang zwischen CSP und dem Insolvenzrisiko ausschließlich in Zeitr{\"a}umen mit wirtschaftlichen Krisen untersucht wurden, wird in Beitrag 3 ein Zeitraum des Aufschwungs betrachtet. Die Implikationen aus dieser Untersuchung f{\"u}r die Unternehmenssteuerung und -{\"u}berwachung werden in Beitrag 4 erarbeitet.}, subject = {Unternehmenssanierung}, language = {mul} } @phdthesis{SchulzeDieckhoff2021, author = {Schulze Dieckhoff, Max}, title = {From bag-of-words towards natural language: adapting topic models to avoid stop word removal}, doi = {10.17904/ku.opus-726}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-7266}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, pages = {xvi, 159 Seiten : Illustrationen, Diagramme}, year = {2021}, abstract = {Topic models such as latent Dirichlet allocation (LDA) aim to identify latent topics within text corpora. However, although LDA-type models fall into the category of Natural Language Processing, the actual model input is heavily modified from the original natural language. Among other things, this is typically done by removing specific terms, which arguably might also remove information. In this paper, an extension to LDA is proposed called uLDA, which seeks to incorporate some of these formerly eliminated terms -- namely stop words -- to match natural topics more closely. After developing and evaluating the new extension on established fit measures, uLDA is then tasked with approximating human-perceived topics. For this, a ground truth for topic labels is generated using a human-based experiment. These values are then used as a reference to be matched by the model output. Results show that the new extension outperforms traditional topic models regarding out-of-sample fit across all data sets and regarding human topic approximation for most data sets. These findings demonstrate that the novel extension can extract valuable information from the additional data conveyed by stop words and shows potential for better modeling natural language in the future.}, subject = {Bayes-Lernen}, language = {en} } @phdthesis{Giese2021, author = {Giese, Henning}, title = {The effect of management structure and manager liability on tax avoidance}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-7241}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2021}, abstract = {The cumulative dissertation consists of three articles. The first article analyses the use of vertical manager interlocks for tax avoidance purposes. The second article studies the effect of tax department organization on tax avoidance and tax risk. The third article contains an analysis of the effects of tax evasion penalties levied on corporations or managers on aggressive tax avoidance.}, subject = {Steuervermeidung}, language = {en} } @phdthesis{Kuester2021, author = {K{\"u}ster, Stephan}, title = {The effectiveness of segment disclosures under the management approach: empirical evidence from Europe}, doi = {10.17904/ku.opus-679}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-6790}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2021}, abstract = {Die kumulative Dissertation „The Effectiveness of Segment Disclosures under the Management Approach: Empirical Evidence from Europe" untersucht die Determinanten und {\"o}konomischen Auswirkungen von Segmentberichtsangaben, welche nach International Financial Reporting Standard (IFRS) 8 aufgestellt wurden. Die Dissertation erweitert die bestehende Literatur zur Wirksamkeit des IFRS 8 in Europa und besteht dabei aus drei Beitr{\"a}gen. Der erste Beitrag untersucht den Einfluss von Kultur als Determinante f{\"u}r die Quantit{\"a}t und Qualit{\"a}t der Segmentberichtsangaben europ{\"a}ischer Unternehmen. Im Rahmen der empirischen Analyse werden dar{\"u}ber hinaus die {\"o}konomischen Auswirkungen der kulturinduzierten Ver{\"o}ffentlichungsmuster nachgewiesen. Der zweite Beitrag beantwortet die Forschungsfrage welche Auswirkungen Non-IFRS Segmentdaten auf die Prognosegenauigkeit von Finanzanalysten haben. In der empirischen Analyse wird dieser Wirkungszusammenhang zudem f{\"u}r spezielle Abweichungen von IFRS Rechnungslegungsgrunds{\"a}tzen untersucht. Der dritte Beitrag stellt {\"A}nderungsvorschl{\"a}ge an IFRS 8 seitens des internationalen Standardsetters vor und untersucht deren potenzielle Auswirkungen aus Perspektive der Jahresabschlussersteller.}, subject = {International Financial Reporting Standards}, language = {en} } @phdthesis{LozaAdaui2020, author = {Loza Adaui, Cristian Rolando}, title = {Essays on organisational purpose and sustainability disclosure}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-6621}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2020}, abstract = {„While each of our individual companies serves its own corporate purpose, we share a fundamental commitment to all of our stakeholders" (Business Roundtable, 2019) mit diesem Satz erneuerten 181 Gesch{\"a}ftsf{\"u}hrerinnen und Gesch{\"a}ftsf{\"u}hrer von Unternehmen und Mitglieder des Business Roundtables ihre grunds{\"a}tzliche Sicht {\"u}ber den Sinn und Zweck der Unternehmensf{\"u}hrung. Dieses symbolische Statement hat in der j{\"u}ngsten Zeit viel Diskussion bereitet und beweist die Wichtigkeit und Aktualit{\"a}t des Themas der organisationalen Zielsetzung. Aus der akademischen Perspektive ist die Diskussion {\"u}ber organisationale Zielsetzung und deren Zwecke nicht neu, jedoch vielf{\"a}ltig (Bartlett \& Ghoshal, 1994; Basu, 1999; Canals, 2010; George, 1999; Henderson \& Steen, 2015; Hollensbe, Wookey, Hickey, George, \& Nichols, 2014; Koslowski, 2001; Loza Adaui \& Mion, 2016; Porter \& Kramer, 2011; Quinn \& Thakor, 2018; Sisodia, Wolfe, \& Sheth, 2006). Die Diskussion von Unternehmenszielen hat viele Gemeinsamkeiten mit der Diskussion {\"u}ber die Potenziale des nachhaltigen Unternehmertums. Denn aus der Perspektive des nachhaltigen Managements werden Unternehmen nicht nur aufgrund ihrer {\"o}konomischen Leistungen gef{\"u}hrt und bewertet, sondern auch in Bezug auf ihre {\"o}kologischen und gesellschaftlich-sozialen Einfl{\"u}sse (Elkington, 1994). In dieser Dissertation ist diese Schnittstelle mit einer breiten Perspektive durchleuchtet worden. Die kumulative Dissertation befasst sich mit dem Themenkomplex der organisationalen Zielsetzung und Nachhaltigkeit und umfasst dabei folgende vier Module: Modul I: Matthias S. Fifka, Anna-Lena K{\"u}hn, Cristian R. Loza Adaui \& Markus Stiglbauer (2016) Promoting Development in Weak Institutional Environments: The Understanding and Transmission of Sustainability by NGOs in Latin America. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 27(3), 1091-1122. Modul II: Giorgio Mion \& Cristian R. Loza Adaui (2020) Understanding the Purpose of Benefit Corporations: An Empirical Study on the Italian Case. International Journal of Corporate Social Responsibility, 5 (4), 1-15. Modul III: Giorgio Mion \& Cristian R. Loza Adaui (2019) Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies. Sustainability, 11(17), 4612. Modul IV: Cristian R. Loza Adaui (2020) Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures. Sustainability, 12(3), 1135.}, subject = {Unternehmensziel}, language = {en} } @phdthesis{Hettich2020, author = {Hettich, Alexander}, title = {Extending the research on service management - essays on choice, automation and quality measurement in the service environment}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-6594}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2020}, abstract = {Article 1: Despite the proliferation of healthier side items for children at fast food restaurants, many parents still do not make healthy choices for their children in this setting. The goal of this research is to identify the parents most likely to do so and develop an intervention to nudge these parents toward making healthier choices in retail outlets. Across four field studies conducted in a retail environment (i.e., locations of a fast food restaurant chain), the authors predict and find that parents with a high tendency to engage in social comparison and a malleable view of the self are most likely to conform to the norm in their parental social network. Given that the norm in the population studied is to order a less healthy side item (e.g., fries) versus a healthy side item (e.g., fruit), conforming results in significantly less healthy orders for the children of these individuals. The authors demonstrate that a social norm-based intervention designed to set a new healthy norm in this retail environment succeeded in increasing the overall proportion of parents that chose a healthy side item by over 29\% by increasing the choice of healthy sides specifically for these individuals. The authors conclude with a discussion of implications for theory, retail managers, and policy makers. Article 2: Despite the popularity of Mystery Shopping (MS) to assess service performance relatively little research has been conducted on the practice. This article extends the research on Mystery Shopping by evaluating drivers and moderators of employee performance at Mystery Shopping checks. To do so, based on the results of in-depth interviews with 24 employees of a fast-food chain and existing theoretical knowledge, a model of employee performance at MS checks was developed. The developed model was then evaluated applying structural equitation modeling techniques. For this purpose, data of more than 200 employees from 9 different restaurants of the fast food restaurant chain were collected. Where perceived goal importance is identified as a direct driver of employee performance at Mystery Shopping checks results show that the effect of Job Satisfaction on MS performance is mediated by the satisfaction with MS as a service measurement tool and moderated by organizational commitment. Results further show that incentives are only effective under certain conditions to increase employee performance at Mystery Shopping checks. Article 3: Technologies that enable customers to produce services on their own (SSTs) have found their way into service delivery routines. The successful deployment of SSTs depends critically on employees' attitudes toward the technologies, because their attitudes determine their willingness to use and introduce the SSTs to customers. A negative attitude toward SSTs instead can lead to employees' dissatisfaction and generally poorer performance. Despite the importance of employees' attitudes towards SSTs, relevant theoretical contributions are limited. This article addresses this lack of research. It introduces a holistic model of how employees' attitudes toward SSTs form. Based on 30 in-depth interviews with frontline employees the model proposes that attitude formation towards SSTs depends on the perceived influence of SST deployment on job security, customer orientation, work design, and technological dependence. Second, by compiling practical findings from two different industries, this study identifies some moderating effects, according to the conditions for the SST deployment. Two key moderators influence the strength and even the direction of the effects of employees' attitudes toward SSTs: employees' job class and the level of automation implied by SSTs. Based on the conceptualized model this study offers managerial implications with regard to the successful introduction of SSTs, from an employee perspective. It also highlights some pertinent tactics, depending on the SST deployment condition, for improving employees' attitudes toward SSTs.}, subject = {Fast Food}, language = {mul} } @phdthesis{Feuerbaum2020, author = {Feuerbaum, Carsten}, title = {Labor, automation innovation and human capital}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-6560}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, pages = {viii, 157 Bl{\"a}tter : Diagramme, Karten}, year = {2020}, abstract = {Automation technologies and human capital are fundamental drivers of economic growth. The motivation of this thesis is to advance the literature by providing novel insights into the determinants of automation innovation and human capital. For this purpose, this thesis exploits immigration episodes, uses empirical methods for causal inference and introduces new sources of data on immigrants and automation innovation. Chapter 2 and Chapter 3 each examine the relationship between labor endowments and automation innovation. Chapter 4 examines the effects of ethnic concentration on immigrant childrens' acquisition of human capital.}, subject = {Humankapital}, language = {en} } @phdthesis{Fischer2020, author = {Fischer, Johanna}, title = {Generating new product recommendations in online shops with topic models}, doi = {10.17904/ku.opus-638}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-6383}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, pages = {vii, 155 Seiten : Diagramme}, year = {2020}, abstract = {Recommending products that are helpful to customers and tailored to their needs is of pivotal importance for successful online retailing. Online purchase data is typically used to generate such recommendations. This dissertation studies two topic models that use purchase data to make product recommendations. The Author Topic Model (ATM) and Sticky Author Topic Model (Sticky ATM) are applied to the purchase data of an online retailer of animal health products, and their predictive performances are contrasted with those of the benchmark methods Unigram, Bigram, and Collaborative Filtering (CF). This work focuses on the generation of new product recommendations. To increase novelty in recommendations, a new pre-processing approach is presented. The data is prepared prior to model application such that more novel products are included in the recommendations. A total of six data preparation variants are tested. The key finding is that topic models are very competitive with the benchmark methods and outperform them with the data preparation variant, where repetitively purchased items (repeat items) and customers with one item transaction (single-item customers) are eliminated from the data. Marketing practitioners should consider this pre-processing when implementing topic models as recommender models in their online shops.}, subject = {Empfehlungssystem}, language = {en} } @phdthesis{Duesterhoeft2020, author = {D{\"u}sterh{\"o}ft, Tobias}, title = {Optimization models for shelf space allocation in retail stores [cumulative dissertation]}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-6323}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2020}, abstract = {The cumulative dissertation "Optimization models for shelf space allocation in retail stores" consists of the four individual scientific contributions listed below: 1. D{\"u}sterh{\"o}ft, Tobias, H{\"u}bner, Alexander and Schaal, Kai (2020): A practical approach to the shelf-space allocation and replenishment problem with heterogeneously sized shelves. 2. H{\"u}bner, Alexander, D{\"u}sterh{\"o}ft, Tobias and Ostermeier, Manuel (2020): An optimization approach for product allocation with integrated shelf space dimensioning in retail stores. 3. Ostermeier, Manuel, D{\"u}sterh{\"o}ft, Tobias and H{\"u}bner, Alexander (2020): A model for the store wide shelf space allocation. 4 D{\"u}sterh{\"o}ft, Tobias (2020): Retail shelf space planning - Differences, problems and opportunities of applied optimization models. The planning and best possible utilization of the available shelf space is of central importance for retailers. Shelf space is a scarce resource in stores today. Shelf planners need to determine optimal shelf spaces for each item within product allocation. Researchers have already developed several decision support models. Usually, these models have in common that they can make a decision on the number of facings per product. A facing is a visible sales unit of a product on the shelf. Behind a facing, depending on the depth of the shelf further sales units are located. With an increase in the number of facings the visibility of the product for customers is also increasing, which is associated with a certain demand effect, the so-called space elasticity. The content of this dissertation are optimization models that extend existing approaches to product allocation significantly and thus also enable a practical application of these approaches. Within the framework of a practical project substantial new contents for the product allocation can be determined. The resulting optimization models build on each other. Initially, in the 1st article the product allocation is extended by an exact consideration of the shelf space dimensions. The resulting question of the optimal shelf layout is the central part of the 2nd article. If the layouts of shelves are determined on the shelf, the total shelf space per category must be known beforehand. This question is dealt with in the 3rd article. Finally, new research fields are identified in the 4th article based on current real processes and requirements.}, subject = {Supply Chain Management}, language = {en} } @phdthesis{Beierlein2019, author = {Beierlein, Andrea}, title = {Digitalization of customer services in health care [cumulative dissertation]}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-5327}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2019}, abstract = {This cumulative dissertation addresses the participatory behaviors of customers in online communities as well as the corresponding antecedents and outcomes. A special focus is set on participation in specialized communities for health care professionals and the outcomes of this behavior. This dissertation includes three contributions: 1) Beierlein, A. (2017): Customer Engagement in Online Communities - A Literature Review, in: Buettgen, M. (Ed.), Beitr{\"a}ge zur Dienstleistungsforschung 2016. Wiesbaden: Springer, p. 41-70. 2) Hogreve, J. / Beierlein, A. (2017): Digitalisierung des Kundenservices in der Healthcare Industrie - Motivationen und Auswirkungen der Kunden- und Mitarbeiter-beteiligung in B2B-P3-Online-Communities; in: M. Bruhn and K. Hadwich (eds.), Dienstleistungen 4.0, Wiesbaden: Springer, p. 511-539. 3) Hogreve, J. / Beierlein, A. (2019): Value Creation and Cost Reduction in Health Care - Outcomes of Online Participation by Health Care Professionals, to be submitted to the Journal of the Academy of Marketing Science (VHB-JQ3: A). This dissertation consists of one conceptual contribution and two empirical contributions. The first paper is a literature review of preexisting research on the various types of online communities and the forms of participatory behavior found in these communities, such as engagement and participation. Hereby, a detailed analysis of the antecedents, outcomes, and possible moderator effects of engagement is presented. The second article presents the results of a qualitative study examining the antecedents and outcomes of participation in a specialized community for health care professionals - specifically, customers and employees of a major manufacturer of medical equipment. The third contribution outlines in detail the outcomes of professional customers' participation in an online health care community and also provides proof that participation decreases service support costs for professional customers.}, subject = {Gesundheitswesen}, language = {mul} } @phdthesis{Nosbuesch2019, author = {Nosb{\"u}sch, Kai}, title = {Konjunkturzyklen und -indikatoren f{\"u}r den Dienstleistungssektor in Deutschland}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-5221}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, pages = {XVI, 215 Seiten : Diagramme}, year = {2019}, abstract = {Einige der vielbeachteten Referenzzeitreihen, die f{\"u}r die Beobachtung der konjunkturellen Entwicklung in Deutschland herangezogen werden, erfassen die tats{\"a}chliche wirtschaftliche Aktivit{\"a}t des deutschen Dienstleistungssektors gar nicht oder nur unzureichend. Aus diesem Grund wurde in der vorliegenden Dissertation untersucht, ob die mangelnde Ber{\"u}cksichtigung potentiell konjunkturrelevanter Wirtschaftsbereiche bei der gesamtwirtschaftlichen Konjunkturanalyse gerechtfertigt scheint. Die Arbeit stellt einen wichtigen Beitrag zum Verst{\"a}ndnis der Konjunkturempfindlichkeit einzelner Dienstleistungsbereiche in Deutschland dar. Besonderes Augenmerk wurde bei der Analyse auf das Konjunkturverhalten der einzelnen Wirtschaftsbereiche in wirtschaftlichen Instabilit{\"a}tsphasen gelegt. Die Analyse wurde auf die Dienstleistungsbereiche, die von privatrechtlich organisierten Unternehmen dominiert werden, beschr{\"a}nkt. Die Arbeit liefert empirische Evidenz daf{\"u}r, dass konjunkturelle Schwankungen in den meisten unternehmensorientierten Dienstleistungssektoren im Vergleich zur Gesamtwirtschaft tendenziell schw{\"a}cher und zeitlich leicht verz{\"o}gert eintreten. Diese Eigenschaften wurden in der Arbeit nicht nur durch geeignete Visualisierungsinstrumente illustriert, sondern auch mit Hilfe von unterschiedlich parametrisierten Regime-Switching-Modellen quantifiziert. F{\"u}r die Konjunkturausschl{\"a}ge in der Finanzdienstleistungsbranche und in der Informations- und Kommunikationsbranche konnten die beiden genannten Eigenschaften hingegen nicht festgestellt werden. Die Ausschl{\"a}ge in diesen beiden Branchen fallen teils heftig aus und stehen in keiner stabilen zeitlichen Beziehung zu den gesamtwirtschaftlichen Konjunkturbewegungen. Die in der Arbeit dargestellten Ergebnisse erlauben eine erste empirische Einsch{\"a}tzung der konjunkturellen Dynamiken des unternehmensorientierten Dienstleistungssektors in einzelnen Phasen des Konjunkturzyklus. Demnach zeichnet sich der unternehmerisch gepr{\"a}gte Dienstleistungssektor Deutschlands besonders in konjunkturell turbulenten Zeiten im Vergleich zur Gesamtwirtschaft durch eine eigenst{\"a}ndige konjunkturelle Dynamik aus. Vor dem Hintergrund dieser Erkenntnis erscheint es w{\"u}nschenswert, dass der bisherige Ausbau der Datenverf{\"u}gbarkeit von konjunkturrelevanten Zeitreihen f{\"u}r einzelne Dienstleistungsbereiche in der Zukunft von der amtlichen Statistik noch intensiviert wird. Eine zuk{\"u}nftige h{\"o}here Datenverf{\"u}gbarkeit erscheint auch vor dem Hintergrund, dass der deutsche Dienstleistungssektor eine {\"a}ußerst heterogene Zusammensetzung aufweist und in der Zukunft vermutlich st{\"a}rkeren Konjunkturschwankungen unterliegen wird, notwendig. F{\"u}r eine regimeabh{\"a}ngige Modellierung des historischen Konjunkturverlaufs des deutschen Dienstleistungssektors empfehlen sich nichtlineare Zeitreihenverfahren. Die in der Arbeit dargestellten und erl{\"a}uterten empirischen Ergebnisse f{\"u}r diese Modellklasse sind im Einklang mit den vorherrschenden Erkenntnissen aus der Literatur. Demnach eignen sich die nichtlinearen {\"o}konometrischen Verfahren besonders f{\"u}r die ex-post Konjunkturanalyse, w{\"a}hrend sie bei der Konjunkturprognose den einfachen linearen Modellen nicht {\"u}berlegen sind. Die Arbeit liefert erste Erkenntnisse dar{\"u}ber, dass die vergleichsweise geringe Konjunktursensitivit{\"a}t des unternehmerischen Dienstleistungssektors dauerhaft vorliegt und nicht auf einzelne Konjunkturregime zur{\"u}ckzuf{\"u}hren ist.}, subject = {Konjunkturdiagnose}, language = {de} } @phdthesis{Gamm2019, author = {Gamm, Markus}, title = {The effects of income taxes on profit shifting and investment decisions [cumulative dissertation]}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-4998}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2019}, abstract = {The cumulative dissertation consists of three articles. The first article presents an analysis of transfer pricing strategies, employing a simulated proxy for the company's marginal tax rate. The second article studies the intra-group allocation of risk based on the statutory tax rate. The third article contains a quantitative analysis of the effects from the Investmentsteuerreformgesetz (InvStRefG).}, subject = {Deutschland, Investmentsteuerreformgesetz}, language = {mul} } @phdthesis{Schaal2017, author = {Schaal, Kai Niclas}, title = {Five contributions on retail shelf-space planning [cumulative dissertation]}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-3530}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2017}, abstract = {Die Beitr{\"a}ge der kumulativen Dissertation besch{\"a}ftigen sich mit Regalplatzplanungsproblemen im Einzelhandel. Zunehmende Sortimentsvielfalt und sinkende Regalfl{\"a}chenproduktivit{\"a}t zwingen Einzelh{\"a}ndler zunehmend, den ihnen zur Verf{\"u}gung stehenden, limitierten Regalplatz effizient zu nutzen und einzelnen Produkten die richtige Menge an Regalplatz zuzuweisen. Optimierungsmodelle unterst{\"u}tzen Einzelh{\"a}ndler bei dieser Entscheidung. Der erste Beitrag geht der Frage nach, wie Nachfrageschwankungen (Stochastik) in Modelle zur Regalplatzplanung integriert werden k{\"o}nnen. Das entwickelte Optimierungsmodell betrachtet als relevante Nachfrageeffekte neben der Stochastik weiterhin Regalplatzelastizit{\"a}ten, Kreuzregalplatzelastizit{\"a}ten sowie die vertikale Regalposition von Produkten. Eine spezialisierte Heuristik liefert nahezu optimale Ergebnisse in k{\"u}rzester Rechenzeit. Der zweite Beitrag greift das im ersten entwickelte Optimierungsmodell auf und untersucht mit Hilfe umfangreicher numerischer Analysen den Einfluss von Kreuzplatzelastizit{\"a}ten auf optimale Regalmengen. Der Beitrag zeigt, dass Kreuzplatzelastizit{\"a}ten einen zu vernachl{\"a}ssigenden Einfluss auf Regalentscheidungen haben und daher aufwendige Messungen dieser Elastizit{\"a}ten sowie die Entwicklung entsprechender Optimierungsmodelle in Zukunft aus Forschungssicht nicht relevant sind. Der dritte und f{\"u}nfte Beitrag erweitern das im ersten entwickelte Optimierungsmodell um benachbarte Entscheidungsprobleme. Der dritte Beitrag integriert die Sortimentsentscheidung und unterst{\"u}tzt Einzelh{\"a}ndler somit bei der Auswahl der anzubietenden Produkte. Dabei wird neben Regalplatzelastizit{\"a}ten das Substitutionsverhalten von Kunden in F{\"a}llen von Nichtverf{\"u}gbarkeit von Ware modelliert und gezeigt, dass sich beide Nachfrageeffekte gegenseitig verst{\"a}rken und daher integriert betrachtet werden m{\"u}ssen. Der f{\"u}nfte Beitrag beantwortet, wie Einzelh{\"a}ndler zudem die effiziente Wiederbef{\"u}llung ihrer Regale gew{\"a}hrleisten k{\"o}nnen und untersucht, inwiefern die Verf{\"u}gbarkeit eines an die Filiale angeschalteten Filiallagers optimale Regalmengen beeinflusst. Der vierte Beitrag zeigt, wie der f{\"u}r die L{\"o}sung des Optimierungsmodells des dritten Beitrags verwendete Algorithmus technisch so weiterentwickelt werden kann, dass h{\"o}here Gewinne in k{\"u}rzerer Rechenzeit erzielt werden.}, subject = {Einzelhandel}, language = {en} } @phdthesis{Dobmeier2016, author = {Dobmeier, Mirjam}, title = {Successfully managing the Service Transition [kumulative Dissertation]}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-3506}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2016}, abstract = {Die kumulative Dissertation befasst sich mit der Terti{\"a}risierung des produzierenden Gewerbes (engl. Service Transition) und mit der Produktivit{\"a}t von Dienstleistungen. Insgesamt umfasst die Dissertation vier Beitr{\"a}ge: 1. Hogreve, J./ Velleuer, M. (2015): Industrial Service Networks erfolgreich steuern, in: Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung, Vol. 69, Sonderheft 15, S. 35-59 2. Hogreve, J./ Dobmeier, M. (2016): Managing Industrial Services Successfully, Working paper to be submitted, Catholic University Eichst{\"a}tt-Ingolstadt 3. Dobmeier, M. (2016): Understanding and Managing Service Productivity - A Literature Review, in: Journal of Business Market Management, Vol. 9, Nr. 1, S. 518-540 4. Hogreve, J./ H{\"u}bner, A./ Dobmeier, M. (2016): Optimizing Service Productivity With Substitutable and Limited Resources, Working paper to be submitted, Catholic University Eichst{\"a}tt-Ingolstadt Die ersten beiden Beitr{\"a}ge adressieren die Terti{\"a}risierung des produzierenden Gewerbes und damit einhergehende Herausforderungen. Durch eine qualitative Studie werden im ersten Beitrag Erfolgsfaktoren f{\"u}r das Management von Dienstleistungsnetzwerken in einem industriellen Kontext identifiziert. Der zweite Beitrag zeigt mit einer quantitativen Studie Erfolgsfaktoren f{\"u}r die Portfolioerweiterung durch Dienstleistungen auf. Dar{\"u}ber hinaus identifiziert der Artikel die Bedeutung der Effizienz und Effektivit{\"a}t von Dienstleistungen im Rahmen der Service Transition. Der dritte und vierte Beitrag forcieren den Forschungsstrang der Dienstleistungsproduktivit{\"a}t. In einem konzeptionellen Beitrag werden in dem dritten Artikel die dienstleistungsspezifischen Anforderungen an Produktivit{\"a}t diskutiert. Dar{\"u}ber hinaus gibt der Beitrag einen {\"U}berblick {\"u}ber den Status Quo der Forschung. Der Fokus liegt hierbei auf Determinanten und der Operationalisierung der Dienstleistungsproduktivit{\"a}t. Der vierte Artikel entwickelt ein Optimierungsmodell f{\"u}r Produktivit{\"a}t in Dienstleistungsunternehmen und kombiniert hierbei Operations- und Marketingwissenschaften.}, subject = {Business-to-Business-Marketing}, language = {mul} } @phdthesis{Eller2015, author = {Eller, T{\"o}nnjes Freerk}, title = {H{\"a}lt die Service-Profit Chain was sie verspricht? Eine metaanalytische Betrachtung}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-2820}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, pages = {200, LXIV Bl{\"a}tter : Diagramme}, year = {2015}, abstract = {Die Service-Profit Chain (SPC) wird als theoretisches Konzept und als Leitfaden zur Steigerung des wirtschaftlichen Erfolgs von Dienstleistungsunternehmen in Forschung und Unternehmenspraxis genutzt. Problematisch hieran ist, dass bisherige empirische Befunde zur SPC unzureichend, widerspr{\"u}chlich und stark fragmentiert sind. Die SPC konstatiert, dass die Kombination verschiedener Praktiken des Human Resource Managements einen positiven Effekt auf den Unternehmenserfolg hat. Dieser positive Effekt wird durch die Wahrnehmungen, die Zufriedenheit und das sich daraus ergebende Verhalten von Mitarbeitern einerseits und Kunden andererseits vermittelt. Dementsprechend vereint die SPC unternehmensinterne, mitarbeiterzentrierte und unternehmensexterne, kundenzentrierte Faktoren zu einer Wirkkette. Diese Wirkkette bildet die wichtigsten Prozesse im Wertsch{\"o}pfungsprozess eines Dienstleistungsunternehmens ab. Gem{\"a}ß der SPC sind Dienstleistungsunternehmen besonders erfolgreich, wenn sie ihre Mitarbeiter und Kunden zufriedenstellen und dauerhaft an sich binden. International f{\"u}hrende Dienstleistungsunternehmen richten ihre Unternehmensphilosophie entlang dieser Grunds{\"a}tze aus. Diese Dissertation {\"u}berpr{\"u}ft die SPC und potenzielle Erweiterungen der Wirkkette mithilfe meta- und pfadanalytischer Verfahren. Die Arbeit tr{\"a}gt so zu einem besseren Verst{\"a}ndnis der Wirkmechanismen innerhalb der SPC bei, auf dem Dienstleistungsunternehmen und Wissenschaftler aufbauen k{\"o}nnen. Die Ergebnisse best{\"a}tigen einerseits die grundlegende Argumentationsstruktur der SPC mit wenigen Einschr{\"a}nkungen. Andererseits liefern die Erkenntnisse dieser Forschungsarbeit Hinweise darauf, dass der Dienstleistungskontext Einfluss auf Beziehungen des unternehmensinternen Abschnitts der SPC und hier im Speziellen auf die Beziehungen zwischen den Human Ressource Praktiken und der Mitarbeiterzufriedenheit hat. Dar{\"u}ber hinaus k{\"o}nnen zus{\"a}tzliche positive und negative Effekte innerhalb der SPC belegt werden, welche die Wirkmechanismen der SPC erg{\"a}nzen. Durch diese zus{\"a}tzlichen Beziehungen werden u. a. Effizienzeffekte mitber{\"u}cksichtigt, welche die SPC in ihrer urspr{\"u}nglichen Form nicht abbildet. Insgesamt zeigen die Ergebnisse, dass Dienstleistungsunternehmen die SPC weiterhin als grundlegenden Leitfaden f{\"u}r langfristigen Unternehmenserfolg nutzen k{\"o}nnen. Allerdings muss dabei der jeweilige Dienstleistungskontext mitber{\"u}cksichtigt werden. Durch die Erweiterungen der SPC verschiebt sich der Fokus der Wirkkette weg von der Zufriedenheit der Mitarbeiter und Kunden hin zu den Human Ressource Praktiken, der Mitarbeiterleistung und der Kundenloyalit{\"a}t. Die Limitationen der Arbeit werden diskutiert.}, subject = {Datenanalyse}, language = {de} }