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<export-example>
  <doc>
    <id>2620</id>
    <completedYear>2024</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst>49</pageFirst>
    <pageLast>53</pageLast>
    <pageNumber/>
    <edition/>
    <issue>03-04</issue>
    <volume>2024</volume>
    <type>contributiontoperiodical</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>2024-08-26</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Die Auswirkungen der Pandemie auf das Net Working Capital</title>
    <abstract language="deu">Diese Arbeit zeigt, dass sowohl das Net Working Capital als auch der Cash Conversion Cycle im Zuge der Covid-19-Pandemie in Europa unabhängig von der Branche oder dem Land gestiegen sind. Es ist jedoch kein positiver Zusammenhang zwischen dem Grad der Qualität des Net Working Capital Managements und der Profitabilität zu erkennen. Unternehmen mit längerem Cash Conversion Cycle sind besser durch die Krise gekommen als Unternehmen mit einem „aggressiveren“ Cash Management.</abstract>
    <parentTitle language="deu">Corporate Finance</parentTitle>
    <identifier type="url">https://www.wiso-net.de/document/CF__34b0e4d81b82f716a1d18e667aea00f94b46065c</identifier>
    <enrichment key="opus.source">publish</enrichment>
    <enrichment key="opus.doi.autoCreate">false</enrichment>
    <enrichment key="opus.urn.autoCreate">true</enrichment>
    <enrichment key="review.accepted_by">2</enrichment>
    <author>Thomas Dörkens</author>
    <author>Felix Rößle</author>
    <author>Kathrin Müller</author>
    <author>Kathrin Rößle</author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Working Capital</value>
    </subject>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
  <doc>
    <id>3196</id>
    <completedYear>2026</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber>13, V</pageNumber>
    <edition/>
    <issue/>
    <volume/>
    <type>workingpaper</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>2026-01-28</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Einsatzpotenziale von KI zur Lösung von Controlling-Fallstudien</title>
    <abstract language="deu">Diese Arbeit analysiert die Einsatzfähigkeit von Large Language Models (LLMs) wie Google Ge-mini und Microsoft Copilot bei der Bearbeitung komplexer Controlling-Fallstudien. Praxisnahe Themen wie Kapitalflussrechnung, Selbstkostenberechnung und Eigen- vs. Fremdfertigung werden in Deutsch und Englisch anhand von fünf Kriterien (Korrektheit, Vollständigkeit, Plausibilität, An-wendbarkeit, Verständlichkeit) geprüft und von und ChatGPT ein zweites Mal geprüft. Die Ergeb-nisse zeigen, dass LLMs im ersten Schritt strukturierte und plausible Lösungen liefern, jedoch ihre Leistung in der Selbsteinschätzung stark überbewerten. Signifikanztests bestätigen, dass die Selbst-einschätzungen deutlich positiver ausfallen als die Bewertungen durch eine neutrale Künstliche Intelligenz (KI) und den Vergleich mit Musterlösungen. Entgegen der Erwartung können die LLMs englischsprachige Aufgaben nicht besser lösen als deutschsprachige. Auch dieser Zusammenhang erweist sich als statistisch signifikant. Die Ergebnisse verdeutlichen, dass menschliche Expertise und Kontrolle für strategische Entscheidungen weiterhin unerlässlich sind, während LLMs derzeit vor allem als Unterstützungstools geeignet sind.</abstract>
    <identifier type="urn">urn:nbn:de:bvb:861-opus4-31963</identifier>
    <enrichment key="RS_Correlation">Ja</enrichment>
    <enrichment key="opus.source">publish</enrichment>
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    <enrichment key="review.accepted_by">2</enrichment>
    <author>Johanna Klimm</author>
    <author>Kathrin Müller</author>
    <author>Felix Rößle</author>
    <series>
      <title>Rosenheim Papers in Applied Economics and Business Sciences</title>
      <number>13</number>
    </series>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Controlling</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Large Language Modesl</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Künstliche Intelligenz</value>
    </subject>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
    <file>https://opus4.kobv.de/opus4-rosenheim/files/3196/Roessle_2026_Einsatzpotenziale_KI_Fallstudien.pdf</file>
  </doc>
  <doc>
    <id>3200</id>
    <completedYear>2025</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst>14</pageFirst>
    <pageLast>26</pageLast>
    <pageNumber>13</pageNumber>
    <edition/>
    <issue>2(9)</issue>
    <volume>2025</volume>
    <type>article</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>2026-01-29</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="eng">Financial Performance of Mid-and High-Tech Industries in Crisis and Non-Crisis Periods</title>
    <abstract language="eng">Investments in research and development (R&amp;D) are crucial for innovation and economic growth, yet dis-tinctions between high-tech and mid-tech industries may lead tovarying financial outcomes. Building onFuest et al.(2024), this study examines the financial performance of publicly listed high-and mid-techcompanies from a shareholder'sperspective. Using data from theEU Industrial R&amp;D Investment Scoreboard and LSEGWorkspace for 2,349 listed companies, market-capitalization-weighted portfolios were constructed and benchmarked against global and local market indices. Performance was evaluated using theSharpe ratio and multi-factor asset pricing models (Carhart four-factor and Fama-French five-factor), distinguishing between crisis and non-crisis periods, as well as regional and sectoral variations. Results showthat, at the aggregate level,high-tech portfolios consistentlyand significantly outperform mid-tech and "other" categories on absolute and risk-adjusted bases. Mid-tech indus-tries exhibitresilience during crisis but lower alphasthan high-techindustries,and sectoral  heterogeneity high-lightsdiversification benefits. Furthermore, theanalysis reveals investment opportunities in R&amp;D-intensive sec-tors, emphasizing crisis resilience and regional competitiveness.</abstract>
    <parentTitle language="eng">Current Issues of Business and Law</parentTitle>
    <identifier type="url">https://cibljournal.com/index.php/cibl/article/view/23/13</identifier>
    <enrichment key="PeerReviewed">Ja</enrichment>
    <enrichment key="RS_Correlation">Ja</enrichment>
    <enrichment key="opus.source">publish</enrichment>
    <enrichment key="opus.doi.autoCreate">false</enrichment>
    <enrichment key="opus.urn.autoCreate">false</enrichment>
    <enrichment key="review.accepted_by">2</enrichment>
    <author>Ilona Mayr</author>
    <author>Felix Rößle</author>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Financial performance</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>mid-tech and high-tech industries</value>
    </subject>
    <collection role="ddc" number="05">Zeitschriften, fortlaufende Sammelwerke</collection>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
  <doc>
    <id>3201</id>
    <completedYear>2025</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst>30</pageFirst>
    <pageLast>47</pageLast>
    <pageNumber>18</pageNumber>
    <edition/>
    <issue>1(8)</issue>
    <volume>2025</volume>
    <type>article</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>2026-01-29</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="eng">Cloud certification to foster digital transformation management in public administrations</title>
    <abstract language="eng">Public administrations are struggling with the adoption of cloud computing and face more severe challenges in the management than corporations due to special requirements regarding data protection and security. Certification of cloud services is the most promising method in overcoming the current issues. However, this paper examines that existing certificates for cloud service providers don’t match the requirements of public administrations. The analyzed cloud certificates focus strongly on the information security management. But they only have a general look on data protection management. The missing focus on the special requirements of public administrations with regards to geo location of servers, the US cloud act, and especially prevention of foreign state access of PII data (personally identifiable information) is most critical for the use in public administrations. This article shows that a FedRAMP equivalent certification process combined with a European cloud certificate especially designed for the public administration could be the trigger to a successful and faster cloud implementation in the public administration sector in Europe that is currently underdeveloped. Furthermore, the large market with millions of buying public administrations in 27 European Union countries would create attractive business opportunities for private cloud providers, foster the development of new applications and serve the strategic goal of data sovereignty.</abstract>
    <parentTitle language="eng">Current Issues of Business and Law</parentTitle>
    <identifier type="url">https://cibljournal.com/index.php/cibl/article/view/11/3</identifier>
    <enrichment key="PeerReviewed">Ja</enrichment>
    <enrichment key="RS_Correlation">Ja</enrichment>
    <enrichment key="opus.source">publish</enrichment>
    <enrichment key="opus.doi.autoCreate">false</enrichment>
    <enrichment key="opus.urn.autoCreate">true</enrichment>
    <enrichment key="review.accepted_by">2</enrichment>
    <author>Michael Diener</author>
    <author>Felix Rößle</author>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Public administration, adoption of e-Government, information security management</value>
    </subject>
    <collection role="ddc" number="000">Informatik, Informationswissenschaft, allgemeine Werke</collection>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
  <doc>
    <id>2466</id>
    <completedYear>2024</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst>571</pageFirst>
    <pageLast>581</pageLast>
    <pageNumber/>
    <edition/>
    <issue>2</issue>
    <volume>22</volume>
    <type>article</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="eng">Gender diversity and financial performance in executive positions in German companies</title>
    <abstract language="eng">An underrepresentation of women in executive positions has persisted for decades. This paper aims to analyze the financial impact of women in executive positions in German companies by examining the economic value added and exploring the effects of Environmental, Social, and Governance (ESG) factors and female supervisory board members on female board members. The results indicate that in the 200 largest German companies, the share of female executives increased between 2018 and 2022. Regardless of industry, female executives started at very low levels at around 4% in 2018; in 2022, this figure reached around 11%. Thereby, the financial sector showed the highest share of female executives at around 14% in 2022, and the industrial sector at around 9%. A closer look reveals that large companies have higher shares of female executives than smaller companies. Large companies show an average of 17% compared to small ones, and in 2022, only 8%. There is a positive correlation between the share of female supervisory board members and female executives, arguing that female supervisory board members seem to hire more female executives. Companies with more female executives tend to have lower ESG controversy scores, and companies with more female executives, measured by the economic value added, perform better financially than companies with few or no women. Companies with female executives show about 2 percentage points higher economic value added than those with the lowest share of females (no or few female executives). Thus, it seems that female executives matter and make a difference in companies.</abstract>
    <parentTitle language="eng">Problems and Perspectives in Management</parentTitle>
    <identifier type="doi">10.21511/ppm.22(2).2024.44</identifier>
    <enrichment key="opus.import.data">@articleroessle_gender_2024, title = Gender diversity and financial performance in executive positions in German companies, volume = 22, issn = 1810-5467, url = https://www.businessperspectives.org/index.php/journals/problems-and-perspectives-in-management/issue-455/gender-diversity-and-financial-performance-in-executive-positions-in-german-companies, doi = 10.21511/ppm.22(2).2024.44, abstract = An underrepresentation of women in executive positions has persisted for decades. This paper aims to analyze the financial impact of women in executive positions in German companies by examining the economic value added and exploring the effects of Environmental, Social, and Governance (..., language = en-gb, number = 2, urldate = 2024-06-19, journal = Problems and Perspectives in Management, author = Roessle, Felix and Fleischmann, Carolin and Roessle, Kathrin, month = jun, year = 2024, note = Publisher: Felix Roessle, Carolin Fleischmann, Kathrin Roessle, pages = 571–581, file = Full Text PDF:CUsersjach208ZoterostorageZIEAQJ3VRoessle et al. - 2024 - Gender diversity and financial performance in exec.pdf:application/pdf,</enrichment>
    <enrichment key="opus.import.dataHash">md5:919df203fa1dbdd8ec8ae533112b4d09</enrichment>
    <enrichment key="opus.import.date">2024-06-24T08:28:45+00:00</enrichment>
    <enrichment key="opus.import.file">/tmp/phpHQYJzR</enrichment>
    <enrichment key="opus.import.format">bibtex</enrichment>
    <enrichment key="opus.import.id">66792e3d0ff5c5.65446056</enrichment>
    <enrichment key="opus.doi.autoCreate">false</enrichment>
    <enrichment key="opus.urn.autoCreate">true</enrichment>
    <author>Felix Rößle</author>
    <author>Carolin Fleischmann</author>
    <author>Kathrin Roessle</author>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>corporate financial performance</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>corporate governance</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>diversity</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>ESG</value>
    </subject>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Germany</value>
    </subject>
  </doc>
  <doc>
    <id>2145</id>
    <completedYear>2023</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst>23</pageFirst>
    <pageLast>27</pageLast>
    <pageNumber/>
    <edition/>
    <issue>01-02</issue>
    <volume>2023</volume>
    <type>article</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Die ESG-Performance des DAX-Index</title>
    <abstract language="deu">Dieser Beitrag untersucht anhand des DAX im Zeitraum Januar 2010 bis Juli 2022, ob Unternehmen mit hohen bzw. niedrigen ESG-Scores einen Performanceunterschied aufweisen. Die Ergebnisse zeigen für kein Portfolio eine signifikante Über- oder Unterperformance. Lediglich die besten ESG-Firmen tendieren in normalen Marktphasen zu einer Unterperformance. Investoren erleiden beim Berücksichtigen von ESG-Scores auf den DAX risikoadjustiert keinen Nachteil und können zugleich ihrem guten Gewissen Genüge tun.</abstract>
    <parentTitle language="deu">Corporate Finance</parentTitle>
    <enrichment key="PeerReviewed">Ja</enrichment>
    <enrichment key="opus.source">publish</enrichment>
    <enrichment key="opus.doi.autoCreate">false</enrichment>
    <enrichment key="opus.urn.autoCreate">true</enrichment>
    <author>Felix Rößle</author>
    <author>Kathrin Lesser</author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>ESG</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Nachhaltigkeit</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Kapitalmarktperformance</value>
    </subject>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
</export-example>
