@phdthesis{Schubert2020, author = {Schubert, Daniel}, title = {Integrated order picking and vehicle routing - problems, insights, and solution approaches [cumulative dissertation]}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-6557}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2020}, abstract = {Die Kommissionierung und Auslieferung sind fester Bestandteil vieler Lieferketten, insbesondere jener des station{\"a}ren Einzelhandels und des Onlinehandels. Sie stellen dort zumeist nicht wertsch{\"o}pfende, nachgelagerte Prozesse dar, die jedoch f{\"u}r den gr{\"o}ßten Teil der Logistikkosten verantwortlich sind. Entsprechend vielseitig und detailliert thematisiert die wissenschaftliche Literatur sowohl die Kommissionierung als auch die Tourenplanung. Eine gesamtheitliche Betrachtung beider Prozesse erfolgt dabei in {\"u}berwiegender Mehrheit nur ungen{\"u}gend. Die wechselseitigen Auswirkungen auf der operativen Planungsebene werden nur beschr{\"a}nkt ber{\"u}cksichtigt, da die Prozesse zumeist isoliert betrachtet werden oder eine sequentielle Planung vorausgesetzt wird. Diese Arbeit untersucht verschiedene Kommissionier- und Tourenplanungsprobleme. Zudem zeigt sie die Vorteile einer integrativen Planung auf und entwickelt exakte sowie heuristische L{\"o}sungsverfahren f{\"u}r die untersuchten Problemstellungen. Der erste Beitrag entwickelt ein strukturelles Verst{\"a}ndnis f{\"u}r die Teilproblemstellungen der Kommissionierung und Auslieferung. Zudem verdeutlicht der Beitrag die Entwicklung im Forschungszweig der integrativen Kommissionier- und Tourenplanung. Die weiteren Beitr{\"a}ge untersuchen praxisorientierte Problemstellungen aus dem Bereich der Micro-Store-Belieferungen (Beitrag 2), Same-Day-Zustellungen (Beitrag 3) sowie der Belieferung von Superm{\"a}rkten (Beitrag 4). Dabei werden jeweils verschiedene Realrestriktionen einbezogen, Zielstellungen verfolgt, sowie integrative L{\"o}sungsverfahren entwickelt und klassischen L{\"o}sungsans{\"a}tzen gegen{\"u}bergestellt.}, subject = {Einzelhandel}, language = {en} } @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{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{Wurm2020, author = {Wurm, Franz}, title = {Electrophysiological correlates of reinforcement learning and credit assignment}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-6605}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2020}, abstract = {Reinforcement learning constitutes a valuable framework for reward-based decision making in humans, as it breaks down learning into a few computational steps. These computations are embedded in a task representation that links together stimuli, actions, and outcomes, and an internal model that derives contingencies from explicit knowledge. Although research on reinforcement learning has already greatly advanced our insights into the brain, there remain many open questions regarding the interaction between reinforcement learning, task representations, and internal models. Through the combination of computational modelling, experimental manipulation, and electrophysiological recording, the three studies of this thesis aim to elucidate how task representations and internal models are shaped and how they affect reinforcement learning. In Study 1, the manipulation of action-outcome contingencies in a simple one-stage decision task allowed to investigate the impact of explicit knowledge about task learnability on reinforcement learning. The results highlight the flexible adjustment of internal models and the suppression of central computations of reinforcement learning when a task is represented as not learnable. Using a similar manipulation, Study 2 investigates how this influence of explicit knowledge on reinforcement learning holds under the increasing complexity of a two-stage environment. Again, pronounced neural differences between task conditions indicate separable computations of reinforcement learning and, more importantly, the selective influence of explicit knowledge and internal models on reinforcement learning. Study 3 uses a novel task design which necessitates inference about plausible action-outcome mappings, and thus, credit assignment. The findings suggest that multiple task representations are neurally conceptualized and compete for action selection, thereby solving the structural credit assignment problem. In sum, the studies of this thesis highlight the importance of reinforcement learning as a central biological principle and draw attention to the necessity of flexible interactions between reinforcement learning, task representations, and internal models to cope with the varying demands from the environment.}, subject = {Best{\"a}rkendes Lernen }, 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{Fleischer2020, author = {Fleischer, Rouven}, title = {Audit Pricing: Further evidence from the German and European markets}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-6655}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2020}, abstract = {This study comprises three individual contributions to the research focus on pricing of auditing services. Using German and European data sets, the empirical investigation examines, among other things, how different dimensions of size, possible interactions from a so-called Big 4 premium or fee cutting behavior, as well as different financial risk factors affect the level of auditing services. The study 'Size effects and audit pricing: Evidence from Germany' shows, among other things, that of those auditors who also provide consulting services for their clients, only Big 4 auditors achieve higher fees for auditing services. Furthermore, the results of the study suggest that the Big 4 premium shown in previous studies for the German market is strongly influenced by a market leader premium. Taking into account the high relevance of company size as a factor in the pricing of audit services, the study also concludes that company size should rather be represented by non-financial variables such as the natural logarithm of the number of employees in order to exclude any interdependencies with other financial variables. The study entitled 'The Big 4 premium: Does it survive an auditor change? Evidence from Europe' presents new findings on the impact of auditor changes on audit fees, with a special focus on a possible Big 4 premium. This combines the previous research on the Big 4 premium and fee cutting. Matching analyses are used to compare the audit fees of companies that switch to a Big 4 auditor with those companies that switch to a non-Big 4 auditor. As a result, a Big 4 premium can only be shown for those companies that do not change auditors. In the case of a change of auditor, the results show that Big 4 auditors are willing to give up this bonus or even accept a discount on non-Big 4 auditors. This discount usually persists in the first few years. Accordingly, the assumption is that Big 4 auditors are pursuing a "foot-in-the-door" strategy to win new clients. Based on these results, the existence of a Big 4 premium is strongly dependent on the decision of the respective company to change auditors. The study 'Variation of financial risk over time and the impact on audit pricing' focuses on the consideration of financial risk factors and their development over time. The key assumption of the study is that continuity of relevant financial ratios reduces the risk position of the auditor and should be positively reflected in the audit fees. For companies that do not change auditors, the results show an influence of increased volatility of financial ratios on the level of audit fees. This leads to the assumption that in case of increased volatility in the financial ratios, companies could deliberately not change the auditor in order to send a sign of stability to third parties and, if necessary, accept a premium on the existing auditor's fees. In the case of a change of auditor, however, new auditors could waive a corresponding premium in order to win new clients.}, subject = {Wirtschaftspr{\"u}fung}, language = {en} } @phdthesis{TamayoRojas2020, author = {Tamayo Rojas, Carolina}, title = {Alternativas al desarrollo: Autodeterminaci{\´o}n y autonom{\´i}a}, doi = {10.17904/ku.opus-672}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-6727}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, pages = {265 Seiten}, year = {2020}, abstract = {Este trabajo de doctorado tiene como objetivo principal, aportar al entendimiento y a los espacios de discusi{\´o}n sobre la creaci{\´o}n de alternativas al desarrollo en la regi{\´o}n norte andina en Colombia. En el cuerpo de la tesis se analiza la historia de la construcci{\´o}n del concepto de desarrollo. Es as{\´i}, como se pregunta por el desarrollo como un sistema de ideas y pr{\´a}cticas pol{\´i}ticas que determinan la creaci{\´o}n discursiva de un orden pol{\´i}tico global. La pregunta por la representaci{\´o}n de las comunidades, objetos de {\´e}sta ayuda, cobra gran importancia. Se abren dentro de la tesis, campos de discusi{\´o}n, sobre la construcci{\´o}n de esta representaci{\´o}n y se trazan continuidades hist{\´o}ricas desde el inicio del proyecto colonial. Para hablar de alternativas al desarrollo se toma el ejemplo de la comunidad ind{\´i}gena Inga de Aponte-Nari{\~n}o y se analizan la permanencia en el tiempo de las categor{\´i}as sociales del Ayni, la Mink'a, el Cambalache, que han permitido la formaci{\´o}n de alternativas al desarrollo, convirti{\´e}ndose en s{\´i}mbolo de sus resistencia cultural y pol{\´i}tica. Desde la comunidad Inga de Aponte-Nari{\~n}o se trazan las redes ind{\´i}genas, donde se act{\´u}a pol{\´i}ticamente en un nivel supralocal y regional y se confronta al Estado en la arena pol{\´i}tica. De igual forma, se observa con profundidad el rol del intercambio {\´e}tnico-cultural en la creaci{\´o}n de estas redes y plataformas de acci{\´o}n. En efecto, se analiza la cooperaci{\´o}n inter{\´e}tnica desde su historicidad y se entiende como una estrategia de supervivencia y pervivencia en el tiempo. La ancestralidad, como origen de la lucha contra la matriz colonial del poder, toma gran importancia, al igual que la espiritualidad y la ritualidad. El m{\´e}todo etnogr{\´a}fico ha sido en el desarrollo de este trabajo de gran ayuda. De igual forma, la teor{\´i}a Postcolonial y la teor{\´i}a del Post-desarrollo resultan herramientas fundamentales en este an{\´a}lisis.}, subject = {Nari{\~n}o}, language = {es} } @phdthesis{Wegner2020, author = {Wegner, Susanne}, title = {Abwehr und Aneignung von Geschichte: Vom Umgang mit dem Holocaust im Radio}, doi = {10.17904/ku.opus-811}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-8114}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, pages = {226 Seiten : Karte}, year = {2020}, abstract = {Je weiter der Holocaust zur{\"u}ckliegt, desto wichtiger wird die mediale Darstellung seiner Geschichte. Nach welchen Regeln Journalismus Vergangenheit verarbeitet und mit welchen Mitteln er diese pr{\"a}sentiert, ist kaum erforscht. Die wenigen Studien beschr{\"a}nken sich auf visuelle Medien. Die Dissertation befasst sich mit dem Radio, das in Bezug auf die Erinnerungskultur ein allgemeines Forschungsdesiderat darstellt. Um R{\"u}ckschl{\"u}sse auf die gegenw{\"a}rtige Darstellung der Judenvernichtung im {\"o}ffentlich-rechtlichen Rundfunk zu ziehen, ist eine qualitative Inhaltsanalyse von ausgew{\"a}hlten Radiobeitr{\"a}gen mit einer Rezipient*innenanalyse verkn{\"u}pft. Das Mehrmethodendesign ber{\"u}cksichtigt neben narrativen Strukturen auch die Akustik und die Phonetik der Beitr{\"a}ge. Die mittels der Grounded Theory herausgearbeiteten Deutungs- und Aneignungsmuster werden mit dem aktuellen kommunikationswissenschaftlichen und erinnerungskulturellen Forschungsstand in Verbindung gesetzt und abschließend stichhaltige Thesen {\"u}ber die gegenw{\"a}rtige Darstellung des Holocaust im Radio formuliert. Zwei Vorannahmen der Arbeit k{\"o}nnen best{\"a}tigt werden: Radiojournalismus ger{\"a}t mit seiner Berichterstattung in ein Spannungsfeld zwischen Erinnerungskultur und gesellschaftlichen Machtverh{\"a}ltnissen, indem er dazu neigt, ein konventionelles Geschichtsbild des Holocaust abzubilden, das eher dem {\"o}ffentlichen Grundmuster von Erinnerung als den Vorstellungen der Bev{\"o}lkerung folgt. Gleichzeitig verf{\"u}gt der {\"o}ffentlich-rechtliche H{\"o}rfunk {\"u}ber Erz{\"a}hlformate, die die Kluft zwischen {\"o}ffentlicher und privater Erinnerung {\"u}berwinden k{\"o}nnen. Indem er seine St{\"a}rken gezielt ausspielt und {\"u}ber unkonventionelle Dialoge und Reportagen an die Gegenwart der H{\"o}rer*innen andockt, setzt er neue Impulse, die f{\"u}r eine Auseinandersetzung mit Geschichte aus Sicht der H{\"o}rer*innen wichtig sein k{\"o}nnen. Da diese Beitr{\"a}ge jedoch dann nur zu h{\"o}ren sind, wenn redaktioneller Raum besteht, braucht es offensichtlich eine facettenreiche Berichterstattungsstrategie, die das Thema Holocaust dauerhaft in den Medien etabliert und Redakteur*innen {\"u}ber die M{\"o}glichkeiten alternativer Erz{\"a}hlweisen informiert.}, subject = {Journalismus}, language = {de} }