Universität Passau
  • Passau, Germany
Recent publications
Air transportation is reported to have the highest CO2 emission per passenger kilometer compared to other modes of travel. Although prior studies have analyzed the impact of high-speed rail (HSR) on the aviation sector, this study is one of the first to develop a simulation model to evaluate the current HSR system, and determine the extent to which the existing rail network can handle additional passengers, if short-haul airline customers were to avail of HSR service. This study also proposes recommendations for future HSR schedules and rail capacities, as well. A Define, Measure, Analyze, Design, and Verify (DMADV) approach is developed for (a) conceptualizing the problem, (b) collecting data from different sources, (c) developing the simulation model, and (d) evaluating the results and deriving managerial recommendations. For the purpose of illustrating the proposed approach, we discuss a case study considering the passenger travel between two major European cities, Munich and Paris. It can be observed that the current railway operations between Munich and Paris could only handle 25% additional customers. If 50%, 75% and 100% of current air customers were to switch to HSR, then it is recommended to operate one (evening), two (one afternoon and one evening), and three (two afternoon and one evening) additional trains, respectively. Furthermore, this study shows that a complete customer transition from air to rail could save 56.8% in CO2 emission.
The recent revisions of conceptual frameworks by the IASB and the FASB included changes to the status of prudence/conservatism, accompanied by a broader debate about the meaning and role of asymmetry in financial accounting theory (FinAT). This paper adopts a historical perspective to identify possible sources of the current controversies by examining how the discourse on asymmetry has developed over time. For this purpose, we trace the conceptualization of asymmetry in FinAT building from the nineteenth century until 2018, covering contributions to the US FinAT literature and the conceptual reasoning of standard setters (and their constituents) in the United States and at the international level. We identify four distinct constructs of asymmetry (ultra‐, specified, discretionary, and neutral asymmetry) developed in FinAT under the headings of “conservatism” and/or “prudence.” Our analysis reveals that the respective historical circumstances strongly influenced which notion and role of asymmetry were commonly accepted in FinAT, while the arguments underlying the debates were going in circles and were characterized by an increasing level of abstraction over time. We conclude that the controversy about asymmetry is partially due to conceptual ambiguity but also due to different assumptions about the objective of financial reporting and attributes of the preparer, which are indicative of two conflicting paradigms shaping the FinAT discourse on asymmetry. Our findings point to gaps and limitations in the deductive conceptual frameworks currently employed by the IASB and FASB. Our study highlights future research potential regarding the construction of the preparer in standard setting and analyses of the ways in which deductive conceptual frameworks (fail to) translate into consistent standards. This article is protected by copyright. All rights reserved.
The measurement models for both nationalism and patriotism originally developed by Blank and Schmidt are broadly established. Despite their widespread usage in Germany and beyond, concerns have been voiced about the operationalisation of these nation-related concepts. However, in previous scholarship little attention has been devoted to systematically reviewing the models’ validity. This paper’s major goal is to contribute substantially to research on operationalising national attitudes by thoroughly examining how both nationalism and patriotism are measured and how valid the predominant measurement models really are. By running a confirmatory factor analysis, three measurement models based on the ISSP data of 2003 are replicated and empirically reviewed. By conducting a single-country analysis, the models are tested for the German case, including the evaluation of measurement invariance for both Eastern and Western Germany. Although the selected measurement models yield satisfying results, the paper identifies considerable shortcomings with regard to the way both nationalism and patriotism are empirically approached. It calls for a reconceptualising of the prevailing concept of pride and thus challenges the predominant operationalisation.
We study input-to-state stability (ISS) of discrete-time networks of infinitely many finite-dimensional subsystems. We develop a so-called relaxed small-gain theorem for ISS with respect to a closed set and show the necessity of the proposed small-gain condition in case of exponentially ISS infinite networks. Moreover, we study the well-posedness of the interconnection based on the behavior of the individual subsystems. Finally, over-approximations of large-but-finite networks by infinite networks are studied and it is shown that all the stability and performance indices obtained for the infinite system can be transferred to the original finite one if each subsystem of the infinite network is individually ISS.
Privacy concerns are an important aspect of business-to-business customers' adoption decision of advanced product—service systems and a significant inhibiting factor. However, empirical evidence on its effect is scarce and anecdotal. Based on the observation that customers assess the “privacy vs. service/benefit” trade-off in a calculative way, this study examines how customers' privacy concerns affect their price sensitivity and in turn, the provider's profitability. Specifically, we propose value-based selling as an approach for providers to alleviate the potential negative effects of customers' privacy concerns. The results of a sample of 250 US firms confirm value-based selling's power to disable the privacy concerns–price sensitivity mechanism and mitigate the negative effect of price sensitivity on product-service system provider profitability. However, value-based selling's positive impact on performance is dependent on the level of contract specificity. Thus, value-based selling and contract specificity are complementary arrangements.
Do citizens legislate different tax policies than parliaments? We provide quasi-experimental evidence for causal effects of direct democracy. Town meetings (popular assemblies) replace local councils in small German municipalities below a specific population threshold. RD and event study estimates consistently show that direct democracy comes with sizable but selective tax cuts. The burden of property taxes, which apply to all residents, decrease by some 10 to 15 percent under direct democracy. We do not find that business taxes change. Direct democracy allows citizens to design tax policies more individually than voting for a high-tax or low-tax party in elections.
Providers' access to customer data (e.g., data related to products' use, location, and condition) is essential for digital servitization. However, customers are often reluctant to grant data access. Although prior research has identified lack of data access as an inhibitor of digital servitization, the peculiarities of data exchange in digital servitization have not been considered until now. Therefore, it remains unclear which intra- and interorganizational challenges emerge within and between providers and customers that lead to lack of data access. This study uses paradox theory to address the complex and multi-faceted phenomenon of data access in digital servitization. Specifically, 40 in-depth interviews with managers across a wide range of industries revealed four paradoxes inhibiting data access and comprising one overarching interorganizational paradox in the form of (1) the need for access vs. the need for shielding, and three intra-organizational paradoxes in the form of (2) product-focused identity vs. digital-focused identity, (3) data appreciation vs. data depreciation, and (4) goodwill perception vs. opportunism perception. To address each paradox, this study also provides a comprehensive set of coping strategies. The findings may help providers facilitate their digital servitization efforts by addressing the identified data access paradoxes that they and their customers face.
A sports-themed zone—a concentrated site of sports facilities—embodies both an ambitious vision and a rather speculative and risky building project. This nature of combining visionary ideas, risk, competition and contestation makes these zones sites of worlding practices. This paper investigates the role of the sports-themed zone Jakabaring Sport City, situated in the South Sumatran capital Palembang, as a worlding site of sports, modernity, urban development and competitiveness. As a venue of prestigious sports events, Jakabaring Sport City has gained international attention and has entered the competition with other sports complexes and cities. The analysis reveals the ambitious visions and pitfalls to turn a formerly neglected and “haunted” place into a symbol of modernity and success for the city and its political leaders. It also identifies the new meanings of connectivity and competition attached to the sports complex as a site of experiments and aspirations as well as the alternation of rural, urban and global elements that characterise Jakabaring Sport City.
Which issue-related motives underlie voters’ decision to switch parties at the polls? Do switchers stick to the newly chosen party, or do they oscillate in a short-term way at intermediate elections? Relying on the behavioral theory of elections, we assumed aspiration-based voting of boundedly rational voters. We elicited issue-related switch and stay motives in an open-ended survey question format to identify the individual dominant aspirational frame. We traced the respondents’ voting trajectories over three consecutive elections, including two state (2013 and 2018) elections in Bavaria (Germany) and one German federal election (2017). We focused on one of the most polarizing and salient issues in these elections, namely immigration. The case of reference is the 2018 Bavarian state election. Here, the incumbent majoritarian center-right party Christian Social Union tried to deter the entry of the right-wing populist party Alternative for Germany by adapting to it on the immigration issue in tone and position. The selected case allows assessment of the impact of issue-based adaptive behavior of the incumbent party at the level of the voters’ switch or stay choices. We estimated the direction and number of voter flows for two interelection sequences of different lengths between different types of polls (federal and state). Our transition estimates are based on the hybrid multinomial Dirichlet model, a new technique integrating individual-level survey data and official aggregate data. Our estimates uncover substantial behavioral differences in the immigration issue public.
After the enactment of the GDPR in 2018, many companies were forced to rethink their privacy management in order to comply with the new legal framework. These changes mostly affect the Controller to achieve GDPR-compliant privacy policies and management.However, measures to give users a better understanding of privacy, which is essential to generate legitimate interest in the Controller, are often skipped. We recommend addressing this issue by the usage of privacy preference languages, whereas users define rules regarding their preferences for privacy handling. In the literature, preference languages only work with their corresponding privacy language, which limits their applicability. In this paper, we propose the ConTra preference language, which we envision to support users during privacy policy negotiation while meeting current technical and legal requirements. Therefore, ConTra preferences are defined showing its expressiveness, extensibility, and applicability in resource-limited IoT scenarios. In addition, we introduce a generic approach which provides privacy language compatibility for unified preference matching.
Future power systems are expected to depend more on ICT for essential grid services such as voltage and frequency control, increasing the interdependencies between both systems. Therefore, disturbances from one system could propagate and impact the other, degrading the state of the interconnected system. This paper proposes a formalised hybrid model for analysing the impact and propagation of disturbances in a cyber–physical energy system. The states representing the performance of ICT-enabled grid services are modelled using a finite-state automaton. The impact of power system operational decisions in response to disturbances using these grid services are modelled using an optimisation considering situational awareness. The output from both models is used as input to a hybrid automaton that determines the state of the overall cyber–physical energy system. The model is verified by a proof of concept using state estimation and congestion management as exemplary grid services.
Cross-national media freedom comparison is often based on Western-biased indices published by organizations such as Freedom House or Reporters Without Borders. Additionally, Eurocentric analysis and comparison are endorsed by the application of hegemonic media systems models to compare media environments. This study argues that cultural contextualization is indispensable to challenging the prevailing Eurocentrism. Comparison of the ‘connotative’ contexts of Malaysia, Myanmar and Thailand demonstrates the analytical and explanatory power of inductively inferred variables to understand the formation of political communication. The comparison highlights factors which go beyond the comparison of media systems using predefined categories and models.
Recent high-profile antitrust cases and policy proposals have put a spotlight on the relationship between firms’ access to big data and sustained competitive advantages in digital markets. In Europe, concerns about data-driven market power have led policy makers to propose far-reaching regulations of information technology (IT) in these markets. Despite the global policy relevance, the regulation of big data and its competitive effects has so far received little attention in information systems (IS) research. This article addresses this research gap by developing an overarching framework for future IS research on the role of IT for the regulation of data-driven market power. The proposed research framework builds upon a three-part analysis: First, we review the academic literature and show that there is extensive, although nuanced, empirical evidence for business value creation from big (user) data. Second, we draw on the resource-based view of the firm and recent policy reports to derive six facilitating factors that enable firms to establish market power based on sustained data-driven competitive advantages. Third, we characterize three regulatory approaches to govern market power and competition in data-driven digital markets: (i) empowering consumers, (ii) data openness and (iii) limiting data scale. For each of these approaches, we highlight the key role of IT artifacts in mediating the effect of regulatory rules on actual practice.
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4,501 members
Jan Krämer
  • Wirtschaftswissenschaftliche Fakultät
Verena Klappstein
  • Institute for German and European Private Law, Civil Procedure Law and Legal Theory, professorship of Prof. Dr. Thomas Riehm
Christian Hammer
  • Department of Informatics and Mathematics
Matthias Kranz
  • Department of Informatics and Mathematics
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Passau, Germany