@book{Hartwig2021, author = {Hartwig, Susanne}, title = {?'Discapacidad?}, editor = {Hartwig, Susanne}, publisher = {Peter Lang}, address = {Berlin}, isbn = {978-3-631-76311-7}, doi = {10.3726/b14456}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:739-opus4-10040}, publisher = {Universit{\"a}t Passau}, pages = {273 Seiten}, year = {2021}, abstract = {La diversidad funcional, entendida como una afecci{\´o}n corporal, cognitiva o ps{\´i}quica, a menudo altera gravemente la participaci{\´o}n de las personas en la vida colectiva. En ocasiones, la diversidad funcional tambi{\´e}n puede venir acompa{\~n}ada de una estigmatizaci{\´o}n social muy marcada. El presente volumen ofrece una de las primeras aproximaciones a la representaci{\´o}n de la diversidad funcional en el {\´a}mbito hisp{\´a}nico. Los trabajos que se incluyen en este libro se encargan de mostrar los posibles acercamientos te{\´o}ricos y pr{\´a}cticos a la representaci{\´o}n de la diversidad funcional, a trav{\´e}s de un variado corpus integrado por obras literarias, esc{\´e}nicas, cinematogr{\´a}ficas y audiovisuales, extra{\´i}das de la creaci{\´o}n hisp{\´a}nica contempor{\´a}nea. Functional diversity, understood as a bodily, cognitive or psychic affection, often seriously disrupts the participation of people in collective life. At times, functional diversity can also be accompanied by a strong social stigma. This volume offers one of the first approaches to the representation of functional diversity in the Hispanic sphere. The works included in this book are in charge of showing the possible theoretical and practical approaches to the representation of functional diversity, through a varied corpus composed of literary, scenic, cinematographic and audiovisual works, extracted from the contemporary Hispanic creation.}, language = {es} } @phdthesis{Stoffer2024, author = {Stoffer, Gloria}, title = {Three essays on b2b solution selling - challenges in sales, contracting, and pricing}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:739-opus4-14728}, school = {Universit{\"a}t Passau}, pages = {VIII, 165 Seiten}, year = {2024}, abstract = {Offering solutions impose manifold challenges on suppliers. To master these challenges, suppliers need excellent commercial capabilities. This thesis considers these challenges and opportunities in sales, contracting, and pricing of complex B2B solutions in three essays: Essay 1 addresses the increased complexity for solution salespeople, who represent an essential strategic asset in solution selling. In-depth interviews with solution sales managers in study 1 and survey data from matched sales manager-salesperson dyads in study 2, reveal nine specific equifinal configurations of key personal and procedural competencies that qualify individual salespeople in their role and thus determine their solution sales success. The focus of essay 2 lies on B2B export relationships for complex product-service combinations in an international context. A regression analysis based on a survey study with 198 responses shows several direct and indirect effects of contractual and cultural constructs. The results give insights under which cultural framework conditions contract specificity serves as a safeguarding mechanism against uncertainty and opportunism. Essay 3 examines how the bidirectional agency relationship between suppliers and customers and the performance uncertainty of a solution influence B2B customers' acceptance of performance-based pricing (PBP). Drawing on a cross-industry survey with 196 managers of B2B firms, this study contributes to extend PBP literature by showing how bidirectional agency relationships shape customers' acceptance of PBP. In sum, this thesis contributes to a better understanding on how to optimize commercial capabilities in the context of national and international solution selling. It thereby focuses on addressing recently identified causes that hinder B2B firms from increasing their margins through solution selling by (1) optimizing the sales force through a better understanding of important resources and capabilities for solution selling, (2) optimizing their contractual set-up through a better understanding of cultural factors and the interplay with contract specificity, and 3) optimizing price policy through a better understanding of framework conditions, which have an impact on customers' acceptance of PBP.}, language = {en} } @phdthesis{Daschner2024, author = {Daschner, Stefan}, title = {Essays on Trust, Behavior, and Decision-Making in the Human-Algorithm Interaction}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:739-opus4-14749}, school = {Universit{\"a}t Passau}, pages = {XVII, 154 Seiten}, year = {2024}, abstract = {With recent progresses in the field of artificial intelligence (AI), algorithms can support more complex tasks (Frey and Osborne, 2017) that seemed safe from automation a few years ago (Brynjolfsson and McAfee, 2012). They can even outperform human decision-making in many task domains (Meehl, 1954; Dawes et al., 1989). The prominent defeat of Garry Kasparov, the world champion in chess, in 1997 is a milestone for the potentials of algorithms, increasing the value of IBM's stock increased by \$18 billion (Norvig and Russell, 2010). More recently, universal chatbots such as ChatGPT and the Bing Chatbot Sydney can influence millions of users and provide them answers to a broad range of tasks. To gain a competitive edge, companies invest heavily in algorithmic systems (Kappelman et al., 2021), which are considered as one of the most important drivers of today's economy (Brynjolfsson and McAfee, 2011; Hogharth and Makridakis, 1981; {\"O}nkal et al., 2019). Particularly in management accounting, an algorithmic data analysis offers the potential to support a high decision quality, making their usage a key factor for success. However, algorithms can not only support, but also manipulate human decision-making (Roose et al., 2023). Algorithmic advice can lead to overtrust, i.e. to the heuristic replacement of vigilant information seeking and processing in favor of the advice provided (Mosier et al., 2001). The implementation of algorithmic decision support systems is thus no panacea to improve human decision-making. In contrast, they can entail new risks, such as the uncritical use of these algorithms (Boden, 2016). Yet, this 'dark side' of algorithms is not sufficiently investigated in the field of management accounting. With advances in machine learning, algorithmic support can become even more of a black box, blurring the reference points for evaluating its advice quality and thus increasing the risk of overtrust. Stephen Hawking even warns that AI will be "either the best, or the worst thing, ever to happen to humanity" (Alex Hern in: The Guardian: Stephen Hawking: AI will be 'either best or worst thing' for humanity, 19th October 2016). Interacting with such algorithmic systems therefore requires data literacy skills for an appropriate use. They seem to be a crucial prerequisite in today's data-driven world to reap of the benefits of algorithmic systems. If no reflective and critical interaction between human and algorithm can be ensured, the trend towards a digitalized world will be a race against the algorithm (Brynjolfsson and McAfee, 2011). This dissertation takes this understudied critical perspective on the increasing implementation of algorithmic systems and sheds light on different aspects of human-algorithm interaction, ranging from the ability to use data visualization tools to trust calibrations and critical evaluations of algorithmic advices. Study I investigates an adequate information representation of subjective multiple criteria decision problems, an important task in management accounting, to support human decision-making. Study II distinguishes different designs of the human-algorithm interaction investigated in the trust in automation literature and compiles factors influencing the calibration of trust and behavior toward the true capabilities of the algorithm. Study III examines the role of performance feedback on trust and advice usage in a forecasting task for a better understanding of the recently observed phenomenon 'algorithm aversion'. Finally, Study IV focusses on the risk of overtrust in advice in repeated interactions with a forecasting advisor and investigates the calibration of advice usage. Each study thereby represents an independent contribution and contains all information relevant to the respective research questions asked in the study.}, language = {en} }