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  • Evaluating investments in flexible on-demand production capacity: A real options approach

    • Authors: Freitag, Bettina;  Advisor: -;  Participants: Ha ¨ fner, Lukas; Pfeuffer, Verena; U ¨ belho ¨ r, Jochen (2019)

  • Ongoing digitalization of production accelerates trends like mass customization, ever shorter lead times, and shrinking product life cycles. Thereby, industrial companies face increasingly volatile demand that complicates an appropriate production capacity planning. On the other hand, the comprehensive digitalization of production environments favors, amongst others, the dynamic integration of flexible external on-demand production capacity provided by specialized external capacity providers (ECPs). To enable the usage of on-demand production capacity, industrial companies may require significant upfront investments (e.g., for inter-organizational information systems, planning and organizational processes, employee training). The objective of this paper is to develop a model that eva...
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  • The effect of a worldwide tax system on tax management of foreign subsidiaries

    • Authors: Kohlhase, Saskia;  Advisor: -;  Participants: Pierk, Jochen (2019)

  • Under a worldwide tax system, firms pay taxes on their domestic income and repatriated foreign income, whereas under a territorial tax system repatriated foreign income is exempt from taxation. We examine whether worldwide tax systems reduce the incentives of multinational corporations to engage in tax management in their foreignsubsidiaries. Usingtwoquasi-natural experiments, we show that multinationals lower the effective tax rates in their foreign subsidiaries after countries switch from a worldwide to a territorial tax system. Thus, multinationals subject to a worldwide tax system face competitive disadvantages compared to competitors from countries with a territorial tax system.
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  • Social capital and entrepreneurial intention: Empirical evidence from rural community of Pakistan

    • Authors: Ali, Amjad;  Advisor: -;  Participants: Yousuf, Sania (2019)

  • Understanding the antecedents of the entrepreneurial intentions is vital in development of entrepreneurship in a region. Entrepreneurship is considered as one of the important elements of local economic development which can be used to address the issues of poverty and scarcity of livelihood opportunities in rural areas of the world. This study investigates the influence of social capital on entrepreneurial intentions in rural area of Pakistan. For this purpose, a representative sample of 325 respondents has been selected from rural community in Gilgit-Baltistan. The constructed model has been estimated using the partial least square method and the results show that social capital has significant positive impact on entrepreneurial intentions by forming perceived desirability, percei...
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  • New-day statistical thinking: A bold proposal for a radical change in practices

    • Authors: Witteloostuijn, Arjen Van;  Advisor: -;  Participants: - (2019)

  • In this commentary, I argue why we should stop engaging in null hypothesis statistical significance testing altogether. Artificial and misleading it may be, but we know how to play the p value threshold and null hypothesis-testing game. We feel secure; we love the certainty. The fly in the ointment is that the conventions have led to questionable research practices. Wasserstein, Schirm, & Lazar (Am Stat 73(sup1):1–19, 2019. https://doi.org/10.1080/00031305. 2019.1583913) explain why, in their thought-provoking editorial introducing a special issue of The American Statistician: ‘‘As ‘statistical significance’ is used less, statistical thinking will be used more.’’ Perhaps we empirical researchers can together find a way to work ourselves out of the straitjacket that binds us. Journal of...
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  • Beyond valence: a meta-analysis of discrete emotions in firm-customer encounters

    • Authors: Kranzbühler, Anne-Madeleine;  Advisor: -;  Participants: Zerres, Alfred; Kleijnen, Mirella H. P.; Verlegh, Peeter W. J. (2019)

  • Distinguishing between consumers’ positive and negative affect is a popular approach in both marketing research and practice, but such valence-based approaches sacrifice specificity and explanatory power. As emotions of the same valence can greatly differ with regard to their underlying appraisal patterns, they also differently affect consumer judgment and behavior. Our meta-analysis of 1035 effect sizes (N = 40,777) across 10 discrete emotions shows that analyzing discrete emotions clearly outperforms models of core affect (valence and arousal) when studying firm–customer encounters. Specifically, we find that the greatest impact stems from the medium-arousal emotion of gratitude and that positive emotions show consistently stronger effect sizes than do negative emotions. We also e...
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  • Are entrepreneurial cultures stable over time? Historical evidence from China

    • Authors: Opper, Sonja;  Advisor: -;  Participants: Andersson, Fredrik N. G. (2019)

  • Are entrepreneurial cultures stable over time? In this paper, we use historical measures of the outgrowth of entrepreneurial culture in China and test whether these correlate with entrepreneurial activities today. We employ provincial panel data from China documenting the regional distribution of entrepreneurial activities during the Ming Dynasty (1368–1644) and the Qing Dynasty (1644–1912) and private firm activities in post-reform China (1992–2012). Our study finds a significant association between the regional distribution of historical and current measures of entrepreneurship, supporting (1) the long-term stability of underlying regional cultural differences; and (2) the adaptability of entrepreneurial activities to changing institutional arrangements and relative payoff struc...
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  • The role of need satisfaction for solo self-employed individuals’ vs. employer entrepreneurs’ affective commitment towards their own businesses

    • Authors: Schummer, Steffen E.;  Advisor: -;  Participants: Otto, Kathleen; Hünefeld, Lena; Kottwitz, Maria U. (2019)

  • Persistence in self-employment is crucial for entrepreneurial activities to generate longterm economic benefits. Consequently, this research examined the commitment of the self-employed towards their business as an important determinant of persistence. However, this research treats the self-employed as one entity. Yet we assume that especially for the research on commitment the differentiation of the self-employed into solo self-employed individuals (self-employed individuals without employees) and employer entrepreneurs (self-employed individuals with employees) provides seminal insights. Thus, this study examined differences in affective commitment to (emotional attachment to and identification with) one’s business and its antecedents between these self-employment forms. We used ...
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  • Guided Interaction Exploration and Performance Analysis in Artifact-Centric Process Models

    • Authors: Eck, Maikel L. van;  Advisor: -;  Participants: Sidorova, Natalia; Aalst, Wil M. P. van der (2019)

  • Artifact-centric process models aim to describe complex processes as a collection of interacting artifacts. Recent development in process mining allow for the discovery of such models. However, the focus is often on the representation of the individual artifacts rather than their interactions. Based on event data, composite state machines representing artifact-centric processes can be discovered automatically. Moreover, the study provides ways of visualising and quantifying interactions among different artifacts. For example, strongly correlated behaviours in different artifacts can be highlighted. Interesting correlations can be subsequently analysed to identify potential causes of process performance issues. The study provides a strategy to explore the interactions and performan...
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  • Factors influencing location choice and cluster pattern of manufacturing small and medium enterprises in cities: Evidence from Khulna City of Bangladesh

    • Authors: Rahman, S. M. Towhidur;  Advisor: -;  Participants: Kabir, Ahsanul (2019)

  • This study aims to identify the location and cluster pattern of manufacturing SMEs in Khulna City and the reasons behind such pattern since localisation of SMEs has significant impact on the economic development of cities and regions. A walking survey was conducted to identify the SME location pattern and a semi-structured personal interview was conducted to collect data from manufacturing SME entrepreneurs to find why such patterns exist. A cross section qualitative multiple case study design and pattern matching technique was applied to answer the research questions. The finding of the study shows SME location choice was influenced by a combination of location specific, personal, and community factors whereby personal factors are prioritised over other factors in location selecti...