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Optimal departure time choices as quantiles and expectiles of the travel time distribution
No full textWe consider two alternative preference specifications for optimal departure time choices: the classical asymmetric linear loss for early and late delays, and a new specification based on asymmetric quadratic loss. We demonstrate that the resulting optimal choices correspond to the tail indices of the travel time distribution—quantiles for the asymmetric linear specification and expectiles for the asymmetric quadratic specification. Additionally, we establish a correspondence between the choices induced by these two utility specifications, showing that the asymmetric quadratic preference class is a valid alternative with favorable properties, as demonstrated through examples and applications. For both utility specifications, we derive travel time reliability ratios and present a straightforward computation method using the concepts of -deviation and -variance. Moreover, we test both specifications using departure time choice data, finding that the quadratic loss specification more accurately represents actual departure time choices. Finally, using Montreal travel time data for two alternative routes, we fit a mixture of gamma distributions and compare the behavior of the optimal departure time choices and travel time reliability ratio curves induced by the different utility specifications
Reflection on compliance monitoring in business processes: Functionalities, application, and tool-support
No full textTogether with Information Systems, we celebrate the journal’s 50th anniversary and the 10th anniversary of our joint work on a systematic framework for compliance monitoring functionalities
Aggression und Gewalt gegen männliche Einsatzkräfte: Polizisten, Feuerwehrmänner und Rettungsmitarbeiter
Full text linkDarstellung von Risikokonstellationen für die Opferwerdung von Einsatzkräften der Polizei, Feuerwehr und Rettungsdienst
Interdependent Preferences for Financing and Providing Public Goods—The Case of National Defense
Full text linkGovernments often choose deficit financing over budget cuts or tax increases to fund public goods, driven by the political unpopularity of the latter options. This study investigates the potential trade‐off between maintaining prudent public finances and securing voter support by analyzing the relationship between preferences for the provision and financing of public goods. We use a survey‐based discrete choice experiment with 1808 respondents representative of the German population. Focusing on national defense as a case study, our findings reveal a strong interdependence between spending and financing preferences: individuals who highly value defense readiness and are aware of its costs tend to support deficit‐neutral budgeting, favoring tax increases to finance budget expansions. Conversely, those less supportive of defense expenditure prefer debt issuance and budget consolidation, avoiding immediate cost‐bearing. Additionally, preferences vary by political and sociodemographic characteristics. These results indicate that citizens' preferences are interdependent, influenced by both revenues and expenditures in the public budget. Moreover, they suggest that prudent fiscal policies aligned with public support—such as tax‐based financing for defense—may be politically feasible. Policymakers can leverage these insights to design fiscal strategies that reflect voter priorities, thereby reducing the risk of electoral backlash and promoting sustainable public finances
Aktuelle Entwicklungen im Bereich der handelsrechtlichen Nachhaltigkeitsberichterstattung – Darstellung, kritische Analyse und Handlungsempfehlungen
No full textDas Bundesministerium der Justiz und für Verbraucherschutz (BMJV) hat am 10.07.2025 den Referentenentwurf (kurz: RefE) eines Gesetzes zur Umsetzung der EU-Richtlinie betreffend die Nachhaltigkeitsberichterstattung von Unternehmen (sog. CSRD-Richtlinie) veröffentlicht. Der entsprechende Regierungsentwurf (RegE) folgte am 03.09.2025. Da die Frist zur Umsetzung der CSRD bereits am 06.07.2024 abgelaufen ist, will die Bundesregierung mit den jetzigen Entwürfen gewährleisten, dass Deutschland seine unionsrechtliche Verpflichtung zur Einführung der Nachhaltigkeitsberichterstattung schnellstmöglich erfüllt.
Vor diesem aktuellen Hintergrund besteht die Zielsetzung des Beitrags zunächst darin, zentrale geplante Neuregelungen im Bereich des HGB inhaltlich zu erläutern und einer kritischen Analyse zu unterziehen. Hierauf aufbauend sollen Handlungsempfehlungen für den deutschen Gesetzgeber und die betroffenen Unternehmen ausgesprochen werde.
Im Ergebnis zeigt sich, dass der RegE vom 03.09.2025 die CSRD sachgerecht umsetzt, auch wenn der Gesetzentwurf angesichts der verschiedenen derzeit noch laufenden Reformprojekte auf EU-Ebene zeitlich verfrüht erscheint. Daher ist dem Gesetzgeber dringend zu empfehlen, das weitere Gesetzgebungsverfahren so lange ruhen zu lassen, bis die geplanten weitergehenden Erleichterungen endgültig beschlossen worden sind. Außerdem sollte bei der Aufstellung des Lageberichts auf das europäische Berichtsformal ESEF verzichtet und diese Anforderung auf die Offenlegung der Finanzberichterstattung beschränkt werden.
Den betroffenen Unternehmen ist zu empfehlen, die weitere regulatorische Entwicklung in ihrem eigenen Interesse aufmerksam zu verfolgen und die verbleibende Zeit für die eigene intensive Vorbereitung auf neuen Berichtspflichten zu nutzen
Comparative analysis of product and network supply chain resilience
No full textSupply chain resilience has been extensively investigated at the network and firm levels. More granular studies at the level of product supply chain resilience are scarce. In this paper, we examine relationships between product supply chain resilience, firm resilience, and network resilience. We simulate supply chains with two products in different settings of structural and process diversity, connectivity, and flexibility. The methodology is based on discrete‐event simulation. The focus of the analysis is on managerial insights. Our main insights show that the resilience of product supply chains depends on the firm and network resilience, and higher firm and network resilience do not always automatically translate into higher resilience at the product level. Managerial implications are discussed and generalized. The outcomes of our study can be used by supply chain and operations managers to improve the resilience of supply chain with consideration of both product and network levels. We contribute to the literature by offering novel insights on the interrelations between firm and network resilience practices and product supply chain resilience
Können Body-Cams die Beschäftigten deutscher Sicherheitsunternehmen vor An- und Übergriffen schützen? Konzeptionelle Überlegungen zu einem Pilotprojekt
No full textZahlen der gesetzlichen Unfallversicherung, interne Auswertungen von Sicherheitsunternehmen wie auch Berichte Betroffener deuten auf einen Anstieg verbaler und körperlicher Angriffe auf die Mitarbeiter*innen in der Sicherheitswirtschaft. Es stellt sich folglich die Frage, was getan werden kann (und muss), um die Beschäftigten dieses Sektors vor Gewalt und ihren Folgen zu schützen.
Das besondere Interesse gilt aktuell Body-Cams, die technisch ausgereift und in unterschiedlichen Varianten bei überschaubaren Anschaffungs- und Betriebskosten zur Verfügung stehen. Ob deren Verwendung im Bereich der Sicherheitswirtschaft zu einem besseren Schutz der Beschäftigten führt, ließe sich nur im Rahmen extern begleiteter und streng evaluierter Pilotprojekte klären.
Im Polizeibereich werden seit über 15 Jahren Body-Cams verwendet. Hierzu liegen Evaluationen und wissenschaftliche Studien in größerer Zahl vor. Vor dem Hintergrund dieser Erkenntnisse befasst sich die Studie mit der Frage, ob Body-Cams ein wirksames Mittel zum Schutz von Beschäftigten in der Sicherheitswirtschaft sein können. Daran anschließend werden die Anforderungen an einen rechtskonformen Einsatz von Body-Cams durch Sicherheitsunternehmen umrissen und konzeptionelle Überlegungen für ein Pilotprojekt „Body-Cams in einem Unternehmen der deutschen Sicherheitswirtschaft“ entwickelt. Aufzeichnungen durch Body-Cams sind nach hiesigem Rechtsverständnis Grundrechtseingriffe und bedürfen – auch wenn dies nur vorübergehend und in kleinem Maßstab geschieht – einer evidenzbasierten Begründung
How do Robo-advisors measure Financial Risk Tolerance and Risk Preferences?
No full textThis bachelor thesis investigates how robo-advisors measure financial risk tolerance and risk preferences and whether their investment recommendations align with user profiles. After outlining the theoretical foundations of risk profiling through traditional and behavioural finance, the thesis analyses questionnaire-based and algorithmic methods used by robo-advisors. An empirical test with four platforms—Revolut, Quirion, VisualVest, and Ginmon—evaluates their onboarding processes, transparency, and portfolio consistency. The results show that while all providers meet basic regulatory standards, significant differences exist in the depth of risk assessment and the match between user inputs and recommended portfolios. The findings highlight the need for more adaptive and transparent risk profiling approaches to ensure accurate and investor-oriented recommendations
Eurozone governance and the German demand and growth regimes, 1999–2024
No full textThis paper provides a comprehensive analysis of the German demand and growth regimes from 1999 to 2024 within the framework of Eurozone macroeconomic governance for three sub-periods: 1999–2009, 2010–2020, and 2021–2024. Applying a national income and financial accounting decomposition approach, we find an extreme export-led mercantilist (ELM) regime during the first period, a moderated ELM regime in the second period, and a weakly export-led (WEL) regime in the third period. Also, the application of the Sraffian supermultiplier growth accounting approach indicates that exports were the primary autonomous growth driver, though with a declining trend over time. The examination of the structural underpinnings of Germany’s export-led regime reveals that exports are mainly in capital goods and medium to high-technology products with a high income elasticity of demand and thus rely on growth dynamics in the respective destination countries. The analysis of the German macroeconomic policy regime shaped by the Eurozone governance system finds for the first period a restrictive macroeconomic policy stance that suppressed domestic demand, making exports the primary growth driver. The second period saw a more expansionary stance, leading to a less extreme ELM regime. This trend continued into the third period, leading to a WEL regime with balanced domestic and external growth drivers. The paper concludes by advocating for a coordinated Eurozone macroeconomic policy mix that generates sufficient domestic demand and imports to balance the structurally shaped German export dynamics and to prevent regional and global current account imbalances
Subsequent goodwill accounting: What changes to the standards would different stakeholders prefer?
No full textThis thesis explores the ongoing debate on subsequent goodwill accounting under International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (US-GAAP). Although both frameworks currently apply the impairment-only model for public companies, they diverge in key technical and practical areas. The impairment approach has also drawn criticism for allowing delayed recognition of losses, being costly, and relying heavily on managerial judgment. These
concerns prompted the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to initiate reform agendas. However, only the IASB currently continues with active reform projects, raising concerns about possible future divergence.
The thesis combines a technical comparison of both frameworks with an empirical part that presents the views of five stakeholders: an academic, two preparers, an investor, and a consultant. Their preferences are summarized across six research topics: timeliness of impairment recognition, cost and practical burden of testing, disclosure sufficiency and usefulness, preferred accounting model, convergence between IFRS and US-GAAP, and gaps in the ongoing debate.
The findings indicate varying opinions on the timeliness, cost, and complexity of testing, prevailing support for retaining the impairment-only model, suggestions to change the scope and content of disclosure requirements, a preference for the standards’ convergence, and a recognized need for further empirical research