{"id":41841,"date":"2022-03-29T07:34:47","date_gmt":"2022-03-29T07:34:47","guid":{"rendered":"https:\/\/jums.academy\/v7i1\/"},"modified":"2022-10-17T14:43:26","modified_gmt":"2022-10-17T14:43:26","slug":"v7i1","status":"publish","type":"page","link":"https:\/\/jums.academy\/en\/v7i1\/","title":{"rendered":"v7i1"},"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 fusion-column-no-min-height\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper 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-41841-1\"><div class=\"fusion-panel panel-default panel-963d0eac63582ea91 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_963d0eac63582ea91\"><a aria-expanded=\"false\" aria-controls=\"963d0eac63582ea91\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-41841-1\" data-target=\"#963d0eac63582ea91\" href=\"#963d0eac63582ea91\"><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 Papers sorted by Issue<\/span><\/a><\/h4><\/div><div id=\"963d0eac63582ea91\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_963d0eac63582ea91\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ul style=\"list-style-type: none;\">\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\">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\/v1i2\">Junior Management Science, Volume 1, Issue 2, December 2016<\/a><\/li>\n<li><a href=\"https:\/\/jums.academy\/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 sep-underline sep-solid 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><\/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-builder-row fusion-builder-row-inner fusion-row\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_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 class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-1\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 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 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 7, Issue 1, March 2022<\/strong><\/h4><\/h4><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 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=\"212\" height=\"300\" title=\"Deckblatt V7i1\" src=\"https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/03\/Deckblatt-V7i1.png?resize=212%2C300&#038;ssl=1\" alt class=\"img-responsive wp-image-41878\" srcset=\"https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/03\/Deckblatt-V7i1.png?resize=200%2C283&amp;ssl=1 200w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/03\/Deckblatt-V7i1.png?resize=212%2C300&amp;ssl=1 212w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/03\/Deckblatt-V7i1.png?resize=400%2C567&amp;ssl=1 400w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/03\/Deckblatt-V7i1.png?resize=600%2C850&amp;ssl=1 600w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/03\/Deckblatt-V7i1.png?resize=768%2C1088&amp;ssl=1 768w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/03\/Deckblatt-V7i1.png?resize=800%2C1133&amp;ssl=1 800w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/03\/Deckblatt-V7i1.png?resize=1084%2C1536&amp;ssl=1 1084w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/03\/Deckblatt-V7i1.png?w=1176&amp;ssl=1 1176w\" 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-4 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-2\"><ol>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#A1\"><strong>Inga Stange<\/strong>, What Drives the B2B Platform Economy? A Qualitative Examination of Current Trends, Success Factors, and the Road Ahead, 1-31<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#A2\"><strong>Julia F\u00fcntmann<\/strong>, Agiles Mindset und Arbeitszufriedenheit: Paradigmenwechsel oder alles beim Alten? Eine empirische Analyse des Einflusses eines agilen Mindsets auf die Wirkbeziehungen des Job Characteristics Models, 32-66<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#A3\"><strong>Jonathan M\u00fcller<\/strong>, Regionalit\u00e4t bei Stromtarifen aus Sicht von Energieversorgungsunternehmen \u2013 Eine qualitative Inhaltsanalyse zu Regionalstrom in Deutschland, 67-102<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#A4\"><strong>Idil Bozay<\/strong>, Does Meaning Make Teams Work?, 103-111<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#A5\"><strong>Vanessa Isabel Paape<\/strong>, The Hidden Influence of Cognitive Processing Style on Consumers\u2019 Intention to Adopt Innovative Products, 112-133<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#A6\"><strong>Kathleen Reinke<\/strong>, Ungenutztes Potenzial in der Belegschaft? Die Auswirkungen von digitaler Mitarbeiterbeteiligung, 134-149<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#A7\"><strong>Carsten S. Ruhnke, <\/strong>Implications of the Creditors&#8217; Influence on Corporate Decisions, 150-184<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#A8\"><strong>Ana M\u00f6ller Quintanar<\/strong>, Transparency in Complex Compensation Systems, 185-200<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"#A9\"><strong>Therese Stopper<\/strong>, Nudging als Instrument zur F\u00f6rderung nachhaltigen Konsums \u2013 eine konzeptionelle Analyse unter besonderer Ber\u00fccksichtigung der empirischen Literatur, 201-217<\/a><\/span><\/li>\n<li><a style=\"color: #000000;\" href=\"#A10\"><strong>Ronja Reinwald<\/strong>, Nie\u00dfbrauch als steuerliches Gestaltungsmittel, 218-266<\/a><\/li>\n<\/ol>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 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-6 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\/2022\/03\/JUMS_Volume7_Issue1_2022.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-7 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-8 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-9 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-10 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-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-3\"><p><a name=\"A1\"><\/a><\/p>\n<h5 style=\"text-align: left;\">What Drives the B2B Platform Economy? A Qualitative Examination of Current Trends, Success Factors, and the Road Ahead<\/h5>\n<p>Inga Stange, Technische Universit\u00e4t Berlin (Masterthesis)<br \/>Junior Management Science 7(1), 2022, 1-31<\/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-41841-2\"><div class=\"fusion-panel panel-default panel-a42bfd4b8d2973ddf fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_a42bfd4b8d2973ddf\"><a aria-expanded=\"false\" aria-controls=\"a42bfd4b8d2973ddf\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-41841-2\" data-target=\"#a42bfd4b8d2973ddf\" href=\"#a42bfd4b8d2973ddf\"><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=\"a42bfd4b8d2973ddf\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_a42bfd4b8d2973ddf\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Over the past decade, digital platforms have disrupted traditional industries, causing markets to shift and established companies to rethink their business models. While this mainly applied to consumer-oriented sectors so far, it is now assumed that business-to-business (B2B) industries will be the next to join this major transformation wave. From an information system perspective, this study examines which characteristics and modes of operation are responsible for a B2B platform to succeed. By making use of a multiple-case study, drawing on semi-structured interviews with decision-makers from German B2B platform initiatives, and a descriptive report of its current landscape, the paper provides a holistic overview of the multitude of influencing factors on the design of a B2B platform as well as its drivers and barriers. The study contributes to existing literature by consolidating the fragmented state of research and conceptualizing platform considerations into three stages of platform evolution. Its findings suggest that B2B platforms are subject to different mechanisms than their consumer-oriented counterparts and advises platforms to position at the interface of the digital and traditional world by being simultaneously collaborative, simple, scalable, secure, and trusted.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-4\"><p><em>Keywords: Platform economy; B2B platforms; two-sided business models; digital platforms.<span data-sheets-value=\"{\" data-sheets-userformat=\"{\"><br \/>\n<\/span><\/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\" href=\"https:\/\/jums.academy\/wp-content\/uploads\/2022\/03\/MA_Stange.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read paper<\/span><\/a><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/i-stange\/\">Go to article<\/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><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-6\"><p><a name=\"A2\"><\/a><\/p>\n<h5 style=\"text-align: left;\">Agile Mindset and Job Satisfaction: Paradigm Shift or Business as Usual? An Empirical Analysis of the Influence of an Agile Mindset on the Effects of the Job Characteristics Model<\/h5>\n<p>Julia F\u00fcntmann, Universit\u00e4t zu K\u00f6ln (Masterthesis)<\/p>\n<p>Junior Management Science 7(1), 2022, 32-66<\/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-41841-3\"><div class=\"fusion-panel panel-default panel-2b603c1aa8a006046 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_2b603c1aa8a006046\"><a aria-expanded=\"false\" aria-controls=\"2b603c1aa8a006046\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-41841-3\" data-target=\"#2b603c1aa8a006046\" href=\"#2b603c1aa8a006046\"><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=\"2b603c1aa8a006046\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_2b603c1aa8a006046\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>In a dynamic corporate environment, employees with an agile mindset are an essential success factor. The job satisfaction of these employees is therefore of particular importance. So far, research has not provided an answer to the question of what influence an agile mindset has on the relationship between job design and job satisfaction. In the context of this study, the question of whether an agile mindset influences the relationship between job characteristics and job satisfaction is to be answered. The quantitative study (N=953) is based on the Job Characteristics Model (JCM). The agile mindset is used as a moderator variable in the model and analyzed using hierarchical regression analyses. The results show that the agile mindset acts as a moderator on the relationship between autonomy and job satisfaction, as well as feedback and job satisfaction. However, the agile mindset has no significant influence on the correlation between variety of requirements and job satisfaction. Overall, the study shows that elements of job design can be used specifically to increase the job satisfaction of individuals with a high agile mindset.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-7\"><p><em>Keywords: Job Characteristcs Model; Arbeitszufriedenheit; Agiles Mindset; Moderatoranalyse.<\/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\/2022\/03\/MA_Fuentmann.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read paper<\/span><\/a><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/j-fuentmann\/\">Go to article<\/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><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-9\"><p><a name=\"A3\"><\/a><\/p>\n<h5 style=\"text-align: left;\">Regionality in Electricity Tariffs from the Energy Supply Companies&#8217; Perspective &#8211; A Qualitative Content Analysis on Regional Electricity in Germany<\/h5>\n<p>Jonathan M\u00fcller, Karlsruher Institut f\u00fcr Technologie (Bachelorthesis)<br \/>\nJunior Management Science 7(1), 2022, 67-102<\/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-41841-4\"><div class=\"fusion-panel panel-default panel-55833d294ae506b9e fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_55833d294ae506b9e\"><a aria-expanded=\"false\" aria-controls=\"55833d294ae506b9e\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-41841-4\" data-target=\"#55833d294ae506b9e\" href=\"#55833d294ae506b9e\"><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=\"55833d294ae506b9e\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_55833d294ae506b9e\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div id=\"docs-chrome\" class=\"docs-material companion-enabled\" tabindex=\"0\" role=\"banner\" aria-label=\"Men\u00fcleiste\">\n<div id=\"docs-additional-bars\">\n<div id=\"formula-bar-name-box-wrapper\" class=\"name-box-enabled formula-bar-with-name-box-wrapper\">\n<div id=\"formula-bar\" class=\"formula-bar\">\n<div id=\"t-formula-bar-input-container\">\n<div dir=\"ltr\">\n<div id=\"t-formula-bar-input\" spellcheck=\"false\">\n<div class=\"cell-input\" dir=\"ltr\" tabindex=\"0\" role=\"combobox\" contenteditable=\"true\" aria-autocomplete=\"list\">The new Registry of Guarantees of Regional Origin (GRO), established on 01.01.2019, enables electricity producers to give electricity deliveries proof of regionality, which in turn can be used by electricity suppliers as proof of regionality to end customers. However, still unknown are the advantages and disadvantages the concept of regional electricity has from the energy supplier&#8217;s perspective. To address this research gap seventeen expert interviews with energy supply companies of different sizes throughout Germany were conducted. The interviews shed light on the concept of regional electricity from different perspectives, taking into account both the advantages and the respective points of criticism, mainly from the interviewed experts\u2019 point of view. The work places special attention on the sales side as well as on the purchasing side of regional electricity in Germany. Most of the experts had a very positive attitude towards regional electricity and are already implementing it or plan to do in the near future. However, there is a wish for adjustment of the regulations otherwise it cannot expand from being a niche product. This includes a request for financial improvement to increase its competitiveness thereby serving as an acceptance tool for the energy policy turnaround.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-10\"><p><em>Keywords: Regional electricity; energy sector; energy transition; German electricity network.<\/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\/2022\/03\/BA_Mueller.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read paper<\/span><\/a><\/div><div class=\"fusion-text fusion-text-11\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/j-mueller\/\">Go to article<\/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><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-12\"><p><a name=\"A4\"><\/a><\/p>\n<h5 style=\"text-align: left;\">Does Meaning Make Teams Work?<\/h5>\n<p>Idil Bozay, Technische Universit\u00e4t M\u00fcnchen (Bachelorthesis)<br \/>\nJunior Management Science 7(1), 2022, 103-111<\/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-41841-5\"><div class=\"fusion-panel panel-default panel-f0bee2d2c0f1af28d fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_f0bee2d2c0f1af28d\"><a aria-expanded=\"false\" aria-controls=\"f0bee2d2c0f1af28d\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-41841-5\" data-target=\"#f0bee2d2c0f1af28d\" href=\"#f0bee2d2c0f1af28d\"><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=\"f0bee2d2c0f1af28d\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_f0bee2d2c0f1af28d\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Meaning is a major concern of humans and work is no exception. Economics has long considered the work a mere effort-income exchange and underlooked the importance of meaning in work. Although the meaningful work literature gained momentum in the last years, the research focused on the individual outcomes of meaningful work, such as work satisfaction or reservation wage. Today any modern organization relies on teamwork, so identifying the conditions that enhance cooperation is essential. This study addresses the research gap in the literature by assessing the impact of meaningful work on cooperativeness and discusses its components: self and others, job design and job mission. Furthermore, the study hypothesizes that meaningful work enhances cooperation, and proposes an experimental design utilizing the public goods game with a meaningful work treatment using a donation mechanism.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-13\"><p><em>Keywords: Meaningful work; public goods game; cooperation; experimental economics.<\/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\/2022\/03\/BA_Bozay.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read paper<\/span><\/a><\/div><div class=\"fusion-text fusion-text-14\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/i-bozay\/\">Go to article<\/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><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-15\"><p><a name=\"A5\"><\/a><\/p>\n<h5 style=\"text-align: left;\">The Hidden Influence of Cognitive Processing Style on Consumers\u2019 Intention to Adopt Innovative Products<\/h5>\n<p>Vanessa Isabel Paape, RWTH Aachen University (Masterthesis)<br \/>\nJunior Management Science 7(1), 2022, 112-133<\/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-41841-6\"><div class=\"fusion-panel panel-default panel-cb83c354527f76f07 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_cb83c354527f76f07\"><a aria-expanded=\"false\" aria-controls=\"cb83c354527f76f07\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-41841-6\" data-target=\"#cb83c354527f76f07\" href=\"#cb83c354527f76f07\"><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=\"cb83c354527f76f07\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_cb83c354527f76f07\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>It is a central aim of Product Innovation Management to find the factors that influence consumers\u2019 decision to adopt innovations. In this quantitative, empirical thesis, I illuminate a new, irrational side of consumers\u2019 intention to adopt product innovations by drawing on Novelty Categorization Theory. I analyse the research question: Does the situational, dichotomous and cognitive factor processing style (global vs. local processing) (i) affect consumers\u2019 intention to adopt innovations and does the effect (ii) vary depending on different levels of consumers\u2019 personal predisposition to resist innovations? I recruit participants from the crowdsourcing platform Amazon Mechanical Turk (MTurk) and test the effects by means of multivariate, linear regression analysis. With this thesis I contribute to theory by altering the Innovation Decision Model and contribute to practice by uncovering a factor that can be utilized for the invention of new marketing instruments.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-16\"><p><em>Keywords: Product innovation management; innovation resistance; local and global processing; consumer behavior; innovation decision model.<\/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\" L.Szeli href=\"https:\/\/jums.academy\/wp-content\/uploads\/2022\/03\/MA_Paape.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read paper<\/span><\/a><\/div><div class=\"fusion-text fusion-text-17\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/v-paape\/\">Go to article<\/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><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-16 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-18\"><p><a name=\"A6\"><\/a><\/p>\n<h5 style=\"text-align: left;\">Untapped Potential in the Workforce? The Impact of Digital Employee Participation<\/h5>\n<p>Kathleen Reinke, Universit\u00e4t Paderborn (Bachelorthesis)<br \/>\nJunior Management Science 7(1), 2022, 134-149<\/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-41841-7\"><div class=\"fusion-panel panel-default panel-0aff6f41d87e33d1b fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_0aff6f41d87e33d1b\"><a aria-expanded=\"false\" aria-controls=\"0aff6f41d87e33d1b\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-41841-7\" data-target=\"#0aff6f41d87e33d1b\" href=\"#0aff6f41d87e33d1b\"><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=\"0aff6f41d87e33d1b\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_0aff6f41d87e33d1b\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Internal crowdsourcing is a phenomenon that is becoming more and more important in practice. Leading multinational corporations are using the concept to connect the geographically separated workforce. The influence that this new form of work organization has on the social capital of a company has so far not been adequately researched. The present work will review the current state of the practical use of internal crowdsourcing through a systematic review of the literature to distinguish the actual effects of the concept from the predicted effects. The predicted effects were based on model theory using the Job Characteristics Model (1976). It is shown to what extent the introduction of digital participation options affects the empowerment of the workforce and how this influences the corporate culture. It can be said that internal crowdsourcing has the potential to stimulate a tendency towards increased empowerment of the workforce by increasing intrinsic motivation and to flatten hierarchies. The limits of the concept lie in the interplay between the factors commitment, corporate culture and the effectiveness of crowdsourcing.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-19\"><p><em>Keywords: Crowdsourcing; New Work; Employee Commitment; Corporate Citizenship; Corporate Culture.<\/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\/2022\/03\/BA_Reinke.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read paper<\/span><\/a><\/div><div class=\"fusion-text fusion-text-20\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/k-reinke\/\">Go to article<\/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><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-17 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-21\"><p><a name=\"A7\"><\/a><\/p>\n<h5 style=\"text-align: left;\">Implications of the Creditors&#8217; Influence on Corporate Decisions<\/h5>\n<p>Carsten S. Ruhnke, Leibniz Universit\u00e4t Hannover (Masterthesis)<br \/>\nJunior Management Science 7(1), 2022, 150-184<\/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-41841-8\"><div class=\"fusion-panel panel-default panel-1393f71af3345407b fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_1393f71af3345407b\"><a aria-expanded=\"false\" aria-controls=\"1393f71af3345407b\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-41841-8\" data-target=\"#1393f71af3345407b\" href=\"#1393f71af3345407b\"><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=\"1393f71af3345407b\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_1393f71af3345407b\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Debt-financing potentially causes frictions in firms, as the creditors represent an additional group of stakeholders creating conflicts of interest with other stakeholders. This raises the question how corporate performance is affected by the presence of creditors. Could it be in the firms\u2019 interest to let the creditors influence corporate decisions? In order to answer these questions, three theoretical models, depicting the influence of creditors on firms in the principal-agent-context, are analyzed, compared and discussed. Based on that, a model that combines and extends their assumptions is developed. The results show that it might be preferable to let the creditors influence the firm\u2019s decisions either permanently or at least in some situations. Also, firms should establish a trustworthy relationship with the creditors in order to minimize the costs due to information asymmetries. Overall, creditors should not be seen as a source of conflict and cost factor but rather as a strategic factor that enables firms to make optimal use of their information and thus, to create a sustainable competitive advantage.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-22\"><p><em>Keywords: Debt contracts; creditor influence; corporate performance; corporate governance; agency theory.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-10 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\/2022\/03\/MA_Ruhnke.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read paper<\/span><\/a><\/div><div class=\"fusion-text fusion-text-23\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/c-ruhnke\/\">Go to article<\/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><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-18 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-24\"><p><a name=\"A8\"><\/a><\/p>\n<h5 style=\"text-align: left;\">Transparency in Complex Compensation Systems<\/h5>\n<p>Ana M\u00f6ller Quintanar, Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen (Bachelorthesis)<br \/>\nJunior Management Science 7(1), 2022, 185-200<\/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-41841-9\"><div class=\"fusion-panel panel-default panel-23b7f57086d5489a2 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_23b7f57086d5489a2\"><a aria-expanded=\"false\" aria-controls=\"23b7f57086d5489a2\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-41841-9\" data-target=\"#23b7f57086d5489a2\" href=\"#23b7f57086d5489a2\"><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=\"23b7f57086d5489a2\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_23b7f57086d5489a2\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>The purpose of the present work is to examine the effects of full pay transparency, in the organisational context of complex compensation systems, on the comparisons employees draw between each other. To do so, an overview of compensation systems, including their purposes and components is presented. Second, the term of full pay transparency is introduced and defined. Lastly, this work offers several scenarios of social comparisons conducted under full pay openness in an equitable compensation system. In a first scenario, where employees pose as fully rational actors, full pay transparency presents positive fairness perceptions of the pay structure. In a second scenario, in which organisational members\u2019 rationality is inhibited by biases, the compensation system is perceived as inequitable, other things equal. Concluding, full pay openness does not necessarily garner positive effects in social comparisons. Furthermore, variable pay, as a component of the pay mix, seems to pose a hindrance to the fairness perceptions of employees. The author notes that an adequate communication strategy and involvement of employees in the strategic process of implementing full pay transparency may counter the negative effects found.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-25\"><p><em>Keywords: Compensation; pay transparency; social comparison.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-11 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\/2022\/03\/BA_Moeller.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read paper<\/span><\/a><\/div><div class=\"fusion-text fusion-text-26\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/a-moeller\/\">Go to article<\/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><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-19 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-27\"><p><a name=\"A9\"><\/a><\/p>\n<h5 style=\"text-align: left;\">Nudging as an Instrument to Promote Sustainable Consumption \u2013 a Conceptual Analysis with Special Consideration of the Empirical Literature<\/h5>\n<p>Therese Stopper, Martin-Luther-Universit\u00e4t Halle-Wittenberg (Bachelorthesis)<br \/>\nJunior Management Science 7(1), 2022, 201-217<\/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-41841-10\"><div class=\"fusion-panel panel-default panel-8d8ebd86f46bbd261 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_8d8ebd86f46bbd261\"><a aria-expanded=\"false\" aria-controls=\"8d8ebd86f46bbd261\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-41841-10\" data-target=\"#8d8ebd86f46bbd261\" href=\"#8d8ebd86f46bbd261\"><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=\"8d8ebd86f46bbd261\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_8d8ebd86f46bbd261\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>The principle of sustainable development states that resources must be used in such a way that both current needs and the needs of future generations can be met. According to the Sustainable Development Goals of the United Nations, this requires, among other things, sustainable consumption. This paper tries to explain to what extent nudging can help people make sustainable consumption decisions. Based on their high emissions in private consumption, the areas of food, housing and mobility are identified as important aspects of sustainable consumption. The majority of the paper consists of a review of empirical literature. Studies are considered that relate to the highlighted areas of sustainable consumption as well as four selected nudges. The results show that the selected nudges can promote sustainable consumption decisions. Certain aspects such as the phrasing or reference of the nudge are relevant for success.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-28\"><p><em>Keywords: Nudging; Nachhaltigkeit; Nachhaltiger Konsum.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-12 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\/2022\/03\/BA_Stopper.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read paper<\/span><\/a><\/div><div class=\"fusion-text fusion-text-29\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/t-stopper\/\">Go to article<\/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><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-20 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-30\"><p><a name=\"A10\"><\/a><\/p>\n<h5 style=\"text-align: left;\">Usufruct as a Tax Structuring Tool<\/h5>\n<p>Ronja Reinwald, Technische Hochschule Ingolstadt (Bachelorthesis)<br \/>\nJunior Management Science 7(1), 2022, 218-266<\/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-41841-11\"><div class=\"fusion-panel panel-default panel-5e07de6e815a1a6a1 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_5e07de6e815a1a6a1\"><a aria-expanded=\"false\" aria-controls=\"5e07de6e815a1a6a1\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-41841-11\" data-target=\"#5e07de6e815a1a6a1\" href=\"#5e07de6e815a1a6a1\"><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=\"5e07de6e815a1a6a1\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_5e07de6e815a1a6a1\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Usufruct can be an expedient \u2013 albeit complex \u2013 instrument for tax planning in German tax law. It enables the separation of ownership and right of use. This paper examines in which cases the right of usufruct is favorable for tax purposes and which alternatives are conceivable. It analyses the academic literature, jurisdiction and administrative provisions with regard to the assessment of usufruct for income and inheritance tax purposes. The usufruct over private real estate is a proven and largely legally secure instrument for structuring anticipated inheritance and shifting income. However, there is some legal uncertainty regarding the usufruct over capital assets, business shares and unincorporated firms. This paper provides a topical overview of the fiscal treatment of usufruct and derives adequate options for tax planning.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-31\"><p><em>Keywords: Nie\u00dfbrauch; Steuergestaltung; Vorbehaltsnie\u00dfbrauch; Zuwendungsnie\u00dfbrauch; Buchwertfortf\u00fchrung.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-13 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\/2022\/03\/BA_Reinwald.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read paper<\/span><\/a><\/div><div class=\"fusion-text fusion-text-32\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/r-reinwald\/\">Go to article<\/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><\/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-41841","page","type-page","status-publish","hentry"],"jetpack_shortlink":"https:\/\/wp.me\/P7lBbr-aSR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/41841","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=41841"}],"version-history":[{"count":22,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/41841\/revisions"}],"predecessor-version":[{"id":41894,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/41841\/revisions\/41894"}],"wp:attachment":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/media?parent=41841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}