TY - JOUR A1 - Mayr, Ilona A1 - Rößle, Felix T1 - Financial Performance of Mid-and High-Tech Industries in Crisis and Non-Crisis Periods JF - Current Issues of Business and Law N2 - Investments in research and development (R&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&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&D-intensive sec-tors, emphasizing crisis resilience and regional competitiveness. KW - Financial performance KW - mid-tech and high-tech industries Y1 - 2026 UR - https://cibljournal.com/index.php/cibl/article/view/23/13 VL - 2025 IS - 2(9) SP - 14 EP - 26 ER - TY - JOUR A1 - Diener, Michael A1 - Rößle, Felix T1 - Cloud certification to foster digital transformation management in public administrations JF - Current Issues of Business and Law N2 - 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. KW - Public administration, adoption of e-Government, information security management Y1 - 2026 UR - https://cibljournal.com/index.php/cibl/article/view/11/3 VL - 2025 IS - 1(8) SP - 30 EP - 47 ER - TY - JOUR A1 - Rößle, Felix A1 - Lesser, Kathrin T1 - Die ESG-Performance des DAX-Index JF - Corporate Finance N2 - 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. KW - ESG KW - Nachhaltigkeit KW - Kapitalmarktperformance Y1 - 2023 VL - 2023 IS - 01-02 SP - 23 EP - 27 ER - TY - JOUR A1 - Hacker, Bernd T1 - Wird ChatGPT das Rechnungswesen revolutionieren? Der Nutzen von Künstlicher Intelligenz (KI) im Rechnungswesen JF - IRZ Zeitschrift für Internationale Rechnungslegung N2 - Es ist ein Experiment! In diesem Beitrag wird untersucht, wie das KI-gestützte textbasierte Dialogprogramm „ChatGPT“ im Rechnungswesen und Berichtswesen eingesetzt werden kann, um Routineaufgaben zu automatisieren, die Effizienz zu steigern und Finanzdaten besser zu verstehen. Die Erstellung des gesamten Beitrags selbst erfolgte mithilfe von ChatGPT, d.h., nicht nur die von der KI generierten Passagen, die als Screenshots gezeigt werden, sondern wesentliche Teile des vorliegenden Textes, wurden von der KI erstellt und anschließend inhaltlich und sprachlich durch den Autor redigiert und ergänzt. Damit soll einerseits das Potenzial der Anwendung in der Praxis gezeigt und verdeutlicht werden, dass der Umgang mit den Werkzeugen der KI in Zukunft unerlässlich sein wird, andererseits sollen aber auch die Risiken und Bedenken thematisiert werden. Denn nur allzu leicht werden in Zukunft die Grenzen einer Urheberschaft verschwimmen. KW - Künstliche Intelligenz KW - Rechnungswesen KW - ChatGPT KW - KI Y1 - 2023 VL - 18 IS - 3 SP - 117 EP - 121 PB - Beck ER - TY - JOUR A1 - Carradini, Stephen A1 - Fleischmann, Carolin T1 - The Effects of Multimodal Elements on Success in Kickstarter Crowdfunding Campaigns JF - Journal of Business and Technical Communication N2 - This article investigates multimodal elements—images, links, gifs, videos, and galleries—of crowdfunding campaigns on the platform Kickstarter to develop an understanding of characteristics of successful campaigns. The authors scraped 327,586 campaign pages, analyzing the multimodal elements of successful and unsuccessful campaigns. They found that successful campaigns featured more images, links, and gifs and more frequently included a project video than did unsuccessful campaigns. Images, links, and the presence of a project video had a positive impact on success while gifs and project galleries did not. These findings give business communicators practical guidance, develop theoretical aspects of Kickstarter research, and validate previous findings with a larger data set. Y1 - 2023 U6 - https://doi.org/10.1177/10506519221121699 VL - 37 IS - 1 SP - 1 EP - 27 ER - TY - JOUR A1 - Getchell, Kristen M. A1 - Carradini, Stephen A1 - Cardon, Peter W. A1 - Fleischmann, Carolin A1 - Ma, Haibing A1 - Aritz, Jolanta A1 - Stapp, James T1 - Artificial Intelligence in Business Communication: The Changing Landscape of Research and Teaching JF - Business and Professional Communication Quarterly N2 - The rapid, widespread implementation of artificial intelligence technologies in workplaces has implications for business communication. In this article, the authors describe current capabilities, challenges, and concepts related to the adoption and use of artificial intelligence (AI) technologies in business communication. Understanding the abilities and inabilities of AI technologies is critical to using these technologies ethically. The authors offer a proposed research agenda for researchers in business communication concerning topics of implementation, lexicography and grammar, collaboration, design, trust, bias, managerial concerns, tool assessment, and demographics. The authors conclude with some ideas regarding how to teach about AI in the business communication classroom. Y1 - 2022 U6 - https://doi.org/10.1177/23294906221074311 VL - 85 IS - 1 SP - 7 EP - 33 ER - TY - JOUR A1 - Logemann, Minna A1 - Aritz, Jolanta A1 - Cardon, Peter A1 - Swartz, Stephanie A1 - Elhaddaoui, Terri A1 - Getchell, Kristen A1 - Fleischmann, Carolin A1 - Helens-Hart, Rose A1 - Li, Xiaoli A1 - Palmer-Silveira, Juan Carlos A1 - Ruiz-Garrido, Miguel A1 - Springer, Scott A1 - Stapp, James T1 - Standing strong amid a pandemic: How a global online team project stands up to the public health crisis JF - British Journal of Educational Technology N2 - The annual instructional virtual team Project X brings together professors and students from across the globe to engage in client projects. The 2020 project was challenged by the global disruption of the COVID-19 pandemic. This paper draws on a quantitative dataset from a post-project survey among 500 participating students and a qualitative narrative inquiry of personal experiences of the faculty members. The findings reveal how innovative use of a variety of collaboration and communication technologies helped students and their professors in building emotional connection and compassion to support each other in the midst of the crisis, and to accomplish the project despite connectivity disruptions. The results suggest that the role of an instructor changed to a coach and mentor, and technology was used to create a greater sense of inclusion and co-presence in student-faculty interactions. Ultimately, the paper highlights the role of technology to help the participants navigate sudden crisis affecting a global online instructional team project. The adaptive instructional teaching strategies and technologies depicted in this study offer transformative potential for future developments in higher education. KW - collaborative learning KW - communication KW - digital competences KW - distance learning KW - experiential learning KW - higher education KW - team working KW - virtual world Y1 - 2022 U6 - https://doi.org/10.1111/bjet.13189 VL - 53 IS - 3 SP - 577 EP - 592 ER - TY - JOUR A1 - Seidlmeier, Heinrich T1 - Prozessinduzierte soziale Netzwerke JF - Zeitschrift Führung + Organisation N2 - Ableitung von sozialen Netzwerken aus Prozessmodellen KW - Unternehmensprozess, Prozessmodellierung, Soziales Netzwerk Y1 - 2021 VL - 2021 IS - Heft 2 SP - 88 EP - 94 PB - Schäffer-Poeschel CY - Stuttgart ER - TY - JOUR A1 - Hacker, Bernd A1 - Rönsch, Daniela T1 - Empirische Untersuchung zur Aktivierung von Verlustvorträgen in Deutschland JF - Zeitschrift für Internationale Rechnungslegung – IRZ KW - IFRS KW - Verlustvorträge KW - Steuern Y1 - 2021 VL - 14 IS - 10 SP - 443 EP - 449 PB - Beck CY - München ER - TY - JOUR A1 - Hacker, Bernd A1 - Spanheimer, Jürgen A1 - Weides, Dorothee T1 - Neue Hedge-Accounting-Vorschriften im Vorfeld der IBOR-Reform – Änderungen an IFRS 9, IAS 39 und IFRS 7 JF - KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR) KW - IBOR KW - IFRS KW - Hedge Accounting Y1 - 2021 VL - 20 IS - 3 SP - 113 EP - 119 PB - Beck CY - München ER -