15 research outputs found
Groves Mechanism vs. Profit Sharing for Corporate Budgeting - An Experimental Analysis with Preplay Communication
No full textThis paper experimentally explores the efficiency of the Groves mechanism and a profit sharing scheme in a corporate budgeting context. Specifically, it examines the effects of anonymous communication on both incentive schemes. The results show that although the Groves mechanism is analytically superior to the profit sharing scheme, the latter turns out to be advantageous for headquarters in our experiment. This is essentially due to the effects of communication on both incentive schemes. Under the profit sharing scheme, communication improves coordination and reduces inefficient resource allocation. Under the Groves mechanism, however, it leads to stable collusion strategies of the participants, and thus increases compensation costs.
Kommunikation im Groves-Mechanismus – Ergebnisse eines Laborexperiments
No full textTheoretische Untersuchungen haben gezeigt, dass der Groves-Mechanismus als Anreizsystenn zur wahrheitsgemäßen Berichterstattung äußerst wünschenswerte Eigenschaften aufweist. So ergibt sich die wahrheitsgemäße Berichterstattung für alle Spieler als Gleichgewicht in dominanten Strategien. Offen ist jedoch, ob sich dieses Gleichgewicht auch unter realen Bedingungen zeigt und ob der Anreizmechanismus — wie von der Theorie vorhergesagt — manipulationsresistent ist. Diesen Fragen wird in einer experimentellen Studie nachgegangen. Dabei wird den Teilnehmern in einem von zwei Treatments die Möglichkeit zur anonymen Kommunikation gegeben. Die Ergebnisse zeigen, dass der Groves-Mechanismus in keinem der beiden Treatments zu wahrheitsgemäßer Berichterstattung führt. Während dies im Treatment ohne Kommunikation jedoch auf soziale Präferenzen bzw. Schwierigkeiten beim Verständnis des Anreizmechanismus zurückgeführt werden kann, zeigen sich im Kommunikationstreatment stabile Manipulationsstrategien der Teilnehmer bis in die letzte Runde
ARE YOU ON THE RIGHT TRACK? – IMPLEMENTING A GAMIFICATION PLATFORM TO SUPPORT STUDENTS TO COMPLETE THEIR INTENDED DEGREE
No full textArtificial Intelligence in Governance, Risk and Compliance: Results of a study on potentials for the application of artificial intelligence (AI) in governance, risk and compliance (GRC)
No full textThe digital transformation leads to fundamental change in organizational
structures. To be able to apply new technologies not only selectively,
processes in companies must be revised and functional units must be viewed
holistically, especially with regard to interfaces. Target-oriented management
decisions are made, among other things, on the basis of risk management and
compliance in combination with the internal control system as governance
functions. The effectiveness and efficiency of these functions is decisive to
follow guidelines and regulatory requirements as well as for the evaluation of
alternative options for acting with regard to activities of companies. GRC
(Governance, Risk and Compliance) means an integrated governance-approach, in
which the mentioned governance functions are interlinked and not separated from
each other. Methods of artificial intelligence represents an important
technology of digital transformation. This technology, which offers a broad
range of methods such as machine learning, artificial neural networks, natural
language processing or deep learning, offers a lot of possible applications in
many business areas from purchasing to production or customer service.
Artificial intelligence is also being used in GRC, for example for processing
and analysis of unstructured data sets. This study contains the results of a
survey conducted in 2021 to identify and analyze the potential applications of
artificial intelligence in GRC.Comment: in German (55 pages) and in English (55 pages), total 110 pages, 32
figures. K\"unstliche Intelligenz in Governance, Risk und Compliance:
Ergebnisse einer Studie zu Anwendungspotentialen von K\"unstlicher
Intelligenz (KI) in Governance, Risk und Compliance (GRC
Christian Worship: describing an profane rite as a way of understanding the liturgical rite of worship
No full textO autor narra um "rito esportivo" relacionando suas diferentes características com o culto cristão. A partir disso, faz uma análise e tece alguns comentários com o objetivo de suscitar novas reflexões. Sem pretender idolatrar ou demonizar o evento esportivo em si, descreve o rito sob a forma de um culto, com o objetivo de relacionar a nomenclatura de um rito denominado sagrado com os objetos, gestos, momentos e espaços de um rito profano. O rito descrito é o jogo da final da Copa América de Vôlei, ocorrida no Ginásio de Esportes Celso Molmbach, em São Leopoldo, na qual jogou a seleção brasileira contra a seleção dos Estados Unidos.The author narrates a "sport rite" relating its different characteristics to Christian worship. From this, he analyzes and makes some comments in order to generate new ideas. Without wishing to idolize or demonize the sporting event itself, he describes the ritual in the form of a cult, with the aim of relating to the nomenclature of a sacred rite called with objects, gestures, moments and spaces of a secular rite. The described rite is the final game of the American Volleyball Cup, held in the Celso Molmbach Gymnasium, in Sao Leopoldo, in which the Brazilian team played against the U.S. team
