{"id":34465,"date":"2020-03-27T10:45:10","date_gmt":"2020-03-27T10:45:10","guid":{"rendered":"https:\/\/jums.academy\/v4i4-3\/"},"modified":"2022-11-18T08:33:01","modified_gmt":"2022-11-18T08:33:01","slug":"v5i1","status":"publish","type":"page","link":"https:\/\/jums.academy\/en\/v5i1\/","title":{"rendered":"v5i1"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:20px;--awb-padding-bottom:20px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#000000;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-unboxed\" id=\"accordion-34465-1\"><div class=\"fusion-panel panel-default panel-5269e2a6ecc7dd1ae fusion-toggle-no-divider\" style=\"--awb-title-color:#333333;--awb-content-color:#333333;\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_5269e2a6ecc7dd1ae\"><a aria-expanded=\"false\" aria-controls=\"5269e2a6ecc7dd1ae\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-34465-1\" data-target=\"#5269e2a6ecc7dd1ae\" href=\"#5269e2a6ecc7dd1ae\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">All published articles sorted by issues<\/span><\/a><\/h4><\/div><div id=\"5269e2a6ecc7dd1ae\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_5269e2a6ecc7dd1ae\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ul style=\"list-style-type: none;\">\n<!--li><a href=\"https:\/\/jums.academy\/en\/v10i4-3\/\">Junior Management Science, Volume 11, Issue 1, March 2026<\/a><\/li-->\n<li><a href=\"https:\/\/jums.academy\/en\/v10i4\/\">Junior Management Science, Volume 10, Issue 4, December 2025<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v10i3\/\">Junior Management Science, Volume 10, Issue 3, September 2025<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v10i2\/\">Junior Management Science, Volume 10, Issue 2, June 2025<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v10i1\/\">Junior Management Science, Volume 10, Issue 1, March 2025<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v9i4\/\">Junior Management Science, Volume 9, Issue 4, December 2024<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v9i3\/\">Junior Management Science, Volume 9, Issue 3, September 2024<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v9i2\/\">Junior Management Science, Volume 9, Issue 2, June 2024<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v9i1\/\">Junior Management Science, Volume 9, Issue 1, March 2024<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v8i4\/\">Junior Management Science, Volume 8, Issue 4, December 2023<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v8i3\/\">Junior Management Science, Volume 8, Issue 3, September 2023<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v8i2\/\">Junior Management Science, Volume 8, Issue 2, June 2023<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v8i1\/\">Junior Management Science, Volume 8, Issue 1, March 2023<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v7i5\/\">Junior Management Science, Volume 7, Issue 5, December 2022<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v7i4\/\">Junior Management Science, Volume 7, Issue 4, September 2022<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v7i3\/\">Junior Management Science, Volume 7, Issue 3, July 2022<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v7i2\/\">Junior Management Science, Volume 7, Issue 2, June 2022<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v7i1\/\">Junior Management Science, Volume 7, Issue 1, March 2022<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v6i4\/\">Junior Management Science, Volume 6, Issue 4, December 2021<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v6i3\/\">Junior Management Science, Volume 6, Issue 3, September 2021<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v6i2\/\">Junior Management Science, Volume 6, Issue 2, June 2021<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v6i1-2\/\">Junior Management Science, Volume 6, Issue 1, March 2021<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v5i4\/\">Junior Management Science, Volume 5, Issue 4, December 2020<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v5i3\/\">Junior Management Science, Volume 5, Issue 3, September 2020<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v5i2\/\">Junior Management Science, Volume 5, Issue 2, June 2020<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v5i1\/\">Junior Management Science, Volume 5, Issue 1, March 2020<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v4i4\/\">Junior Management Science, Volume 4, Issue 4, December 2019<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v4i3\/\">Junior Management Science, Volume 4, Issue 3, September 2019<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v4i2\/\">Junior Management Science, Volume 4, Issue 2, June 2019<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v4i1\/\">Junior Management Science, Volume 4, Issue 1, March 2019<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v3i4\/\">Junior Management Science, Volume 3, Issue 4, December 2018<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v3i3\/\">Junior Management Science, Volume 3, Issue 3, September 2018<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v3i2\/\">Junior Management Science, Volume 3, Issue 2, June 2018<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v3i1\/\">Junior Management Science, Volume 3, Issue 1, March 2018<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v2i3\/\">Junior Management Science, Volume 2, Issue 3, December 2017<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v2i2\/\">Junior Management Science, Volume 2, Issue 2, September 2017<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v2i1\/\">Junior Management Science, Volume 2, Issue 1, June 2017<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v1i2\/\">Junior Management Science, Volume 1, Issue 2, December 2016<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/en\/v1i1\/\">Junior Management Science, Volume 1, Issue 1, June 2016<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion-title title fusion-title-1 fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-sep-color:#000000;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:18;--minFontSize:18;line-height:1.38;\"><\/h5><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#000000;\"><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-bottom:-5px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:26;line-height:1.43;\"><h4><strong>Junior Management Science, Volume 5, Issue 1, March 2020<\/strong><\/h4><\/h4><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_5 1_5 fusion-one-fifth fusion-column-first\" style=\"--awb-bg-size:cover;width:20%;width:calc(20% - ( ( 4% ) * 0.2 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element fusion-image-align-center in-legacy-container\" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"1100\" height=\"1558\" title=\"Deckblatt\" src=\"https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/07\/Deckblatt-1.jpg?resize=1100%2C1558&#038;ssl=1\" alt class=\"img-responsive wp-image-36264\" srcset=\"https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/07\/Deckblatt-1.jpg?resize=200%2C283&amp;ssl=1 200w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/07\/Deckblatt-1.jpg?resize=212%2C300&amp;ssl=1 212w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/07\/Deckblatt-1.jpg?resize=400%2C567&amp;ssl=1 400w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/07\/Deckblatt-1.jpg?resize=600%2C850&amp;ssl=1 600w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/07\/Deckblatt-1.jpg?resize=768%2C1088&amp;ssl=1 768w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/07\/Deckblatt-1.jpg?resize=800%2C1133&amp;ssl=1 800w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/07\/Deckblatt-1.jpg?resize=1084%2C1536&amp;ssl=1 1084w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/07\/Deckblatt-1.jpg?resize=1200%2C1700&amp;ssl=1 1200w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2020\/07\/Deckblatt-1.jpg?w=1346&amp;ssl=1 1346w\" sizes=\"(max-width: 800px) 100vw, 400px\" \/><\/span><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_4_5 4_5 fusion-four-fifth fusion-column-last\" style=\"--awb-bg-size:cover;width:80%;width:calc(80% - ( ( 4% ) * 0.8 ) );\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><ol>\n<li><a href=\"#A1\"><b>Leon Szeli<\/b>, UX in AI: Trust in Algorithm-based Investment Decisions, 1-18<\/a><\/li>\n<li><a href=\"#A2\"><b>Sonja Schattevoy<\/b>, H\u00e4tte eine Pre-Mortem-Analyse den Tod von eLWIS verhindern k\u00f6nnen? \u2013 Verhaltensorientierte Ans\u00e4tze f\u00fcr effektives Kostenmanagement in Gro\u00dfprojekten, 19-34<\/a><\/li>\n<li><a href=\"#A3\"><b>Sarah Franziska Kovatsch<\/b>, Giving in Unilaterally Risky Dictator Games: A Model of Allocation Decisions Under Existential Threat, 35-49<\/a><\/li>\n<li><a href=\"#A4\"><b>Quirin Stockinger<\/b>, Stochastic Optimization of Bioreactor Control Policies Using a Markov Decision Process Model, 50-80<\/a><\/li>\n<li><a href=\"#A5\"><b>Felix Konstantin Steinhardt <\/b>, Value Co-Creation: Eine Analyse von Treibern und Gestaltungsans\u00e4tzen f\u00fcr B2B- vs. B2C-Kunden, 81-117<\/a><\/li>\n<li><a href=\"#A6\"><strong>Felix Frauendorf<\/strong>, Die aktuelle \u00c4nderung der umsatzsteuerrechtlichen Behandlung wirtschaftlicher T\u00e4tigkeiten von juristischen Personen des \u00f6ffentlichen Rechts, 118-147<\/a><\/li>\n<\/ol>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div style=\"width: 2px; height: 15px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div style=\"width: 2px; height: 15px;\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_6 1_6 fusion-one-sixth fusion-column-first fusion-column-no-min-height\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;width:13.3333%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-aligncenter\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/07\/JUMS_Volume5_Issue1_2020.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read issue<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_2 1_2 fusion-one-half fusion-column-no-min-height\" style=\"--awb-bg-size:cover;width:48%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div style=\"width: 2px; height: 2px;\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_6 1_6 fusion-one-sixth fusion-column-no-min-height\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;width:13.3333%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-aligncenter\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_self\" href=\"https:\/\/jums.academy\/en\/submit\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Submit thesis now<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_6 1_6 fusion-one-sixth fusion-column-last fusion-column-no-min-height\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;width:13.3333%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-aligncenter\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-3 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_self\" href=\"https:\/\/jums.academy\/en\/newsletter\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Keep up to date<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div style=\"width: 2px; height: 15px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div style=\"width: 2px; height: 15px;\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-2\"><p><a name=\"A1\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>UX in AI: Trust in Algorithm-based Investment Decisions<\/strong><\/h5>\n<p>Leon Szeli, University of Cambridge and Technical University of Munich (Master thesis)<br \/>\nJunior Management Science 5(1), 2020, 1-18<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-34465-2\"><div class=\"fusion-panel panel-default panel-3152708d2ff88c434 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_3152708d2ff88c434\"><a aria-expanded=\"false\" aria-controls=\"3152708d2ff88c434\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-34465-2\" data-target=\"#3152708d2ff88c434\" href=\"#3152708d2ff88c434\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"3152708d2ff88c434\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_3152708d2ff88c434\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>This Thesis looks at investors\u2019 loss tolerance with portfolios managed by a human advisor compared to an algorithm with different degrees of humanization. The main goal is to explore differences between these groups (Humanized Algorithm, Dehumanized Algorithm, Humanized Human and Dehumanized Humans) and a potential diverging effect of humanizing. The Thesis is based on prior research (Hodge et al., 2018) but incorporates new aspects such as additional variables (demographics, prior experiences) and a comparison between users and non-users of automated-investment products. The core of thi sresearch is an experiment simulating an investment portfolio over time with four different portfolio managers. Subjects were asked to decide if they want to hold or sell a declining portfolio at \ufb01ve points in time to measure their loss tolerance. A cox regression model shows that portfolios managed by the Humanized Human had the highest loss tolerance. Humanizing leads to higher loss tolerance for the human advisor but to lower loss tolerance for algorithmic advisors within the non-user group.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-3\"><p><em>Keywords: K\u00fcnstliche Intelligenz; Arti\ufb01cial Intelligence; Behavioral Finance; Behavioral Economics; Human-Computer-Interaction; User Experience; Investmententscheidungen; Nutzervertrauen.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-4 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" L.Szeli href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/03\/MA_Szeli-1.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-line-height:0.1;\"><div style=\"width: 2px; height: 5px;\"><\/div>\n<p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/l-szeli\/\">Go to article page<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 15px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-5\"><p><a name=\"A2\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>H\u00e4tte eine Pre-Mortem-Analyse den Tod von eLWIS verhindern k\u00f6nnen? \u2013 Verhaltensorientierte Ans\u00e4tze f\u00fcr effektives Kostenmanagement in Gro\u00dfprojekten<\/strong><\/h5>\n<p>Sonja Schattevoy, Heinrich Heine University D\u00fcsseldorf (Bachelor thesis)<br \/>\nJunior Management Science 5(1), 2020, 19-34<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-34465-3\"><div class=\"fusion-panel panel-default panel-7e945f527a4991916 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_7e945f527a4991916\"><a aria-expanded=\"false\" aria-controls=\"7e945f527a4991916\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-34465-3\" data-target=\"#7e945f527a4991916\" href=\"#7e945f527a4991916\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"7e945f527a4991916\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_7e945f527a4991916\"><div class=\"panel-body toggle-content fusion-clearfix\">Im Juni 2018 gab der Discounter Lidl bekannt, dass er das in Kooperation mit SAP durchgef\u00fchrte IT-Investitionsprojekt \u201eeLWIS\u201c mit sofortiger Wirkung einstellen w\u00fcrde. Die bis zu diesem Zeitpunkt angefallenen Kosten betrugen bereits rund 500 Mio. Euro. Damit reiht sich Lidl in eine durchaus beachtliche Liste jener Unternehmen ein, die ein geplantes IT-Gro\u00dfprojekt nicht im vorgesehenen Kosten- und Zeitrahmen abzuwickeln vermochten. Die enorme Verbreitung dieser Problematik \u00fcber eine Vielzahl von Branchen hinweg gibt Anlass zu einer intensiven Analyse der Erfolgsfaktoren f\u00fcr effektives Kostenmanagement in Gro\u00dfprojekten. Einen vielversprechenden Ansatz stellt in diesem Kontext das verhaltensorientierte Controlling dar, das vor allem Ma\u00dfnahmen gegen kognitive Fehlleistungen und K\u00f6nnensde\ufb01zite der handelnden Akteure in den Mittelpunkt der Betrachtung r\u00fcckt. Im Rahmen dieser Arbeit werden ausgew\u00e4hlte kognitive Verzerrungen dargestellt, die im Kontext von Investitionsprojekten zu dysfunktionalem Entscheidungsverhalten f\u00fchren k\u00f6nnen. Darauf aufbauend sollen L\u00f6sungsm\u00f6glichkeiten dargelegt werden, mit deren Hilfe diese Verzerrungen aufgefangen und negative Konsequenzen f\u00fcr das Unternehmen vermieden werden k\u00f6nnen.<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-6\"><p><em>Keywords: Investitionsprojekte; Projektcontrolling; verhaltensorientiertes Controlling; kognitive Verzerrungen.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-5 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/03\/BA_Schattevoy.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/s-schattevoy\/\">Go to article page<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 20px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-8\"><p><a name=\"A3\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>Giving in Unilaterally Risky Dictator Games: A Model of Allocation Decisions Under Existential Threat<br \/>\n<\/strong><\/h5>\n<p>Sarah Franziska Kovatsch, WHU \u2013 Otto Beisheim School of Management (Bachelor thesis)<br \/>\nJunior Management Science 5(1), 2020, 35-49<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-34465-4\"><div class=\"fusion-panel panel-default panel-b1804e335fb2ce162 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_b1804e335fb2ce162\"><a aria-expanded=\"false\" aria-controls=\"b1804e335fb2ce162\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-34465-4\" data-target=\"#b1804e335fb2ce162\" href=\"#b1804e335fb2ce162\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"b1804e335fb2ce162\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_b1804e335fb2ce162\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>This study reports experimental results from variations of the standard dictator game that capture different variants of unilaterally risky allocation decisions where only the dictator\u2019s payoff is subject to risk. Thereby, it addresses the question of whether decisions under existential threat, modeled as a risk to the dictator\u2019s payoff, encourage or discourage generosity in individual decision making. It aims at bridging the gap between experimental economics and psychological research on the behavioral impact of mortality salience. Results show that giving in unilterally risky dictator games increases with the risk imposed on the dictator\u2019s payoff. Risk aversion falls short of explaining the increase in generosity. Instead, the observed behavior is most likely motivated by a preference for ef\ufb01cient capital employment. Moreover, dictator games prove to be an apt model for decisions under existential threat.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-9\"><p><em>Keywords: dictator games; risky decisions; mortality salience; generosity; existential threat.<br \/>\n<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-6 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/03\/BA_Kovatsch.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/s-f-kovatsch\/\">Go to article page<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 20px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-11\"><p><a name=\"A4\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>Stochastic Optimization of Bioreactor Control Policies Using a Markov Decision Process Model<br \/>\n<\/strong><\/h5>\n<p>Quirin Stockinger, Technical University of Munich (Master thesis)<br \/>\nJunior Management Science 5(1), 2020, 50-80<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-34465-5\"><div class=\"fusion-panel panel-default panel-e5a7c20662fa4e11a fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_e5a7c20662fa4e11a\"><a aria-expanded=\"false\" aria-controls=\"e5a7c20662fa4e11a\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-34465-5\" data-target=\"#e5a7c20662fa4e11a\" href=\"#e5a7c20662fa4e11a\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"e5a7c20662fa4e11a\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_e5a7c20662fa4e11a\"><div class=\"panel-body toggle-content fusion-clearfix\">Biopharmaceuticals are the fastest-growing segment of the pharmaceutical industry. Their manufacture is complicated by the uncertainty exhibited therein. Scholars have studied the planning and operation of such production systems under some uncertainties, but the simultaneous consideration of fermentation and resin yield uncertainty is lacking so-far. To study the optimal operation of biopharmaceutical production and puri\ufb01cation systems under these uncertainties, a stochastic, dynamic approachisnecessary. This thesis provides such a model by extending an existing discret estate-space, in\ufb01nite horizon Markov decision process model of upstream fermentation. Tissue Plasminogen Activator fermentation and chromatography was implemented. This example was used to discuss the optimal policy for operating different fermentation setups. The average per-cycle operating pro\ufb01t of a serial setup was 1,272 $; the parallel setup produced negative average rewards. Managerial insights were derived from a comparison to a basic, titer maximizing policy and process sensitivities. In conclusion, the integrated stochastic optimization of biopharma production and puri\ufb01cation control aids decision making. However, the model assumptions pose room for further studies.<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-12\"><p><em>Keywords: Markov decision process; biopharmaceuticals production; fermentation uncertainty; chromatography resin; stochastic performance decay. <\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-7 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/03\/MA_Stockinger-1.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-13\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/q-stockinger\/\">Go to article page<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 20px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-14\"><p><a name=\"A5\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>Value Co-Creation: Eine Analyse von Treibern und Gestaltungsans\u00e4tzen f\u00fcr B2B- vs. B2C-Kunden<br \/>\n<\/strong><\/h5>\n<p>Felix Konstantin Steinhardt, Free University of Berlin (Master thesis)<br \/>\nJunior Management Science 5(1), 2020, 81-117<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-34465-6\"><div class=\"fusion-panel panel-default panel-31f4e0b6b68a22f07 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_31f4e0b6b68a22f07\"><a aria-expanded=\"false\" aria-controls=\"31f4e0b6b68a22f07\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-34465-6\" data-target=\"#31f4e0b6b68a22f07\" href=\"#31f4e0b6b68a22f07\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"31f4e0b6b68a22f07\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_31f4e0b6b68a22f07\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Value Co-Creation (CC) wird eine hohe Bedeutung zugesprochen, da sie erm\u00f6glicht, Kunden aktiv in die Wertsch\u00f6pfung von Unternehmen einzubeziehen und so neue Produkte und Dienstleistungen zu kreieren, die optimal auf Bed\u00fcrfnisse abgestimmt sind. In dieser Arbeit werden Beweggr\u00fcnde bzw. Treiber f\u00fcr die CC-Teilnahme aus Kundensicht identifiziert. Dies geschieht anhand exemplarischer Szenarien mit quantitativen Auswertungen. Hierbei wird erstmalig auf Gemeinsamkeiten und Unterschiede der Bedeutung der Treiber von CC bei business-to-business-Kunden (Gesch\u00e4ftskunden) vs. business-to-consumer-Kunden (Privatkunden) im direkten Vergleich eingegangen.Was bewegt die Kunden dazu, sich an anbieterinitiierten CC-Aktivit\u00e4ten zu beteiligen?Wie unterscheidet sich die Bedeutung dieser Treiber f\u00fcr beide Kundentypen B2B vs. B2C im Detail? Bei B2B-Kunden werden hierf\u00fcr zwei Betrachtungsebenen unterschieden: die organisationale, strategische Ebene des gesamten Unternehmens (\u201efirm-level\u201c) und die individuelle Perspektive der Mitarbeiter eines Unternehmens, welches Gesch\u00e4ftskunde ist (\u201eindividuallevel\u201c). Zus\u00e4zlich werden praktische Gestaltungsans\u00e4tze f\u00fcr CC diskutiert. Die Ergebnisse tragen zum tieferen CC-Verst\u00e4ndnis bei und geben dabei Anhaltspunkte f\u00fcr die Initiierung von CC-Projekten.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-15\"><p><em>Keywords: Co-Creation; Customer Engagement; B2B-Treiber; B2C-Treiber; Kundenmanagement.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-8 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/05\/MA_Steinhardt.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-16\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/f-k-steinhardt\/\">Go to article page<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 20px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-17\"><p><a name=\"A6\"><\/a><\/p>\n<h5 style=\"text-align: left;\"><strong>Die aktuelle \u00c4nderung der umsatzsteuerrechtlichen Behandlung wirtschaftlicher T\u00e4tigkeiten von juristischen Personen des \u00f6ffentlichen Rechts<\/strong><\/h5>\n<p>Felix Frauendorf, University of Siegen (Master thesis)<br \/>\nJunior Management Science 5(1), 2020, 118-147<\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#333333;--awb-content-color:#333333;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#447c4d;--awb-title-font-family:&quot;Roboto Slab&quot;;--awb-title-font-weight:300;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Roboto Slab&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-34465-7\"><div class=\"fusion-panel panel-default panel-596d43445098ba555 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_596d43445098ba555\"><a aria-expanded=\"false\" aria-controls=\"596d43445098ba555\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-34465-7\" data-target=\"#596d43445098ba555\" href=\"#596d43445098ba555\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Read abstract<\/span><\/a><\/h4><\/div><div id=\"596d43445098ba555\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_596d43445098ba555\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Der \u00a7 2b UStG setzt f\u00fcr die juristischen Personen des \u00f6ffentlichen Rechts die Mehrwertsteuer-Systemrichtlinie in deutsches Recht um und l\u00f6ste die alte systemwidrige Rechtslage des \u00a72 Abs. 3 UStGab. Die juristischen Personen des \u00f6ffentlichen Rechts m\u00fcssen daher bei jeder Leistung pr\u00fcfen, ob sich der Umfang ihrer Umsatzbesteuerung ge\u00e4ndert hat bzw. \u00e4ndern wird unter dem Gesichtspunkt der Wettbewerbsverzerrung. Die Arbeit untersucht daher, welche \u00c4nderung der \u00a7 2b UStG auf die umsatzsteuerliche Behandlung von wirtschaftlichen T\u00e4tigkeiten von juristischen Personen des \u00f6ffentlichen Rechts hat und wie sich diese auswirken. Die Arbeit stellt die Grundz\u00fcge der Umsatzbesteuerung, die Umsatzbesteuerung nach alter und nach neuer Rechtslage da. Abschlie\u00dfend wird der Umstellungsprozess zur neuen Rechtslage dargestellt. Als Ergebnis kann festgestellt werden, dass die unternehmerische Bet\u00e4tigung von juristischen Personen des \u00f6ffentlichen Rechts sich vergr\u00f6\u00dfern wird, da jede einzelne Leistung untersucht werden muss. Hierdurch kann es sowohl zu Fehleinsch\u00e4tzung bei der Leistungszuordnung kommen,was zu einer falschen Umsatzsteuerdeklaration f\u00fchrt. Auf der anderen Seite kann das Volumen des Vorsteuerabzuges sich erh\u00f6hen. Es bleibt abzuwarten, ob der \u00a7 2b UStG europarechtskonform ist.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-18\"><p><em>Keywords: Umsatzbesteuerung; juristische Person des \u00f6ffentlichen Rechts; \u00a7 2b UstG; Mehrwertsteuer-Systemrichtlinie; Umstellungskonzept.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-9 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#96c346;--button_gradient_top_color:#447c4d;--button_gradient_bottom_color:#447c4d;--button_gradient_top_color_hover:#96c346;--button_gradient_bottom_color_hover:#96c346;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2020\/03\/MA_Frauendorf-1.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-19\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/f-frauendorf\/\">Go to article page<\/a><\/p>\n<\/div><div style=\"width: 2px; height: 20px;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e0dede;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4889,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-34465","page","type-page","status-publish","hentry"],"jetpack_shortlink":"https:\/\/wp.me\/P7lBbr-8XT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/34465","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/users\/4889"}],"replies":[{"embeddable":true,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/comments?post=34465"}],"version-history":[{"count":26,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/34465\/revisions"}],"predecessor-version":[{"id":49332,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/34465\/revisions\/49332"}],"wp:attachment":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/media?parent=34465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}