{"id":49625,"date":"2022-12-22T16:46:04","date_gmt":"2022-12-22T16:46:04","guid":{"rendered":"https:\/\/jums.academy\/v7i4-3\/"},"modified":"2022-12-22T16:46:04","modified_gmt":"2022-12-22T16:46:04","slug":"v7i4-3","status":"publish","type":"page","link":"https:\/\/jums.academy\/en\/v7i4-3\/","title":{"rendered":"v7i4"},"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-49625-1\"><div class=\"fusion-panel panel-default panel-5390978e10bdf8811 fusion-toggle-no-divider\" style=\"--awb-title-color:#333333;--awb-content-color:#333333;\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_5390978e10bdf8811\"><a aria-expanded=\"false\" aria-controls=\"5390978e10bdf8811\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-1\" data-target=\"#5390978e10bdf8811\" href=\"#5390978e10bdf8811\"><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=\"5390978e10bdf8811\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_5390978e10bdf8811\"><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 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 4, September 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=\"1100\" height=\"1556\" title=\"Deckblatt_v7i4\" src=\"https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/09\/Deckblatt-scaled.jpg?resize=1100%2C1556&#038;ssl=1\" alt class=\"img-responsive wp-image-46848\" srcset=\"https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/09\/Deckblatt-scaled.jpg?resize=200%2C283&amp;ssl=1 200w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/09\/Deckblatt-scaled.jpg?resize=212%2C300&amp;ssl=1 212w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/09\/Deckblatt-scaled.jpg?resize=400%2C566&amp;ssl=1 400w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/09\/Deckblatt-scaled.jpg?resize=600%2C849&amp;ssl=1 600w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/09\/Deckblatt-scaled.jpg?resize=768%2C1086&amp;ssl=1 768w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/09\/Deckblatt-scaled.jpg?resize=800%2C1132&amp;ssl=1 800w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/09\/Deckblatt-scaled.jpg?resize=1086%2C1536&amp;ssl=1 1086w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/09\/Deckblatt-scaled.jpg?resize=1200%2C1697&amp;ssl=1 1200w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/09\/Deckblatt-scaled.jpg?resize=1448%2C2048&amp;ssl=1 1448w, https:\/\/i0.wp.com\/jums.academy\/wp-content\/uploads\/2022\/09\/Deckblatt-scaled.jpg?w=1810&amp;ssl=1 1810w\" 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><a href=\"#A1\"><strong>Xiaoyu Hu,<\/strong> Exploring How Macroeconomic Factors Affect REITs and Evaluating Its Downside Risk \u2013 Empirical Evidence From China and the US, 874-898<\/a><\/li>\n<li><a href=\"#A2\"><strong>Jonas Spengler<\/strong>, Moderation in Marketing Applications of Partial Least Squares Structural Equation Modeling (PLS-SEM), 899-931<\/a><\/li>\n<li><a href=\"#A3\"><strong>Sebesty\u00e9n Andr\u00e1s Husz\u00e1r<\/strong>, The normalizing power of digitalization in the world of work \u2013 An analysis based on Michel Foucault\u2019s theory of power, 932-944<\/a><\/li>\n<li><a href=\"#A4\"><strong>Leon Kowalke<\/strong>, The Idiosyncratic Volatility Puzzle \u2013 Anomaly or Data Mining?, 945-985<\/a><\/li>\n<li><a href=\"#A5\"><span style=\"color: #000000;\"><b>Marco Wall, <\/b>One User \u2013 Two Viewpoints? An Examination of Information Privacy Concerns from the Employee and Consumer Perspective, 986-1000<\/span><\/a><\/li>\n<li><a href=\"#A6\"><strong>Milan Schulze<\/strong>, Digital Financial Reporting \u2013 Consequences and Implications for the Use of the New Medium, 1001-1031<\/a><\/li>\n<li><a href=\"#A7\"><strong>Jan Felix Csavajda<\/strong>, The organization of future production work \u2013 Requirements and technical solution approaches, 1032-1097<\/a><\/li>\n<li><a href=\"#A8\"><strong>Marcel Schemmel<\/strong>, Digital Innovation in Corporations: Deriving a Practical Framework for the Measurement of Success of Digital Innovation Units , 1098-1132<\/a><\/li>\n<li><a href=\"#A9\"><strong>Niclas Vogt<\/strong>, The role of self-enhancement when using status incentives\u00a0in sales, 1133-1146<\/a><\/li>\n<li><a href=\"#A10\"><strong>Malte Ludwigs<\/strong>, Balancing player values in German professional football \u2013 A critical analysis of German GAAP, 1147-1163<\/a><\/li>\n<li><a href=\"#A11\"><strong>Philipp S.R. Voss, <\/strong>Innovation Performance in Healthcare M&amp;A: An Empirical Analysis, 1164-1192<\/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\/09\/JUMS_Volume7_Issue4-2022.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 your 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;\">Exploring How Macroeconomic Factors Affect REITs and Evaluating Its Downside Risk \u2013 Empirical Evidence From China and the US<\/h5>\n<p>Xiaoyu Hu, Technical University of Munich (Master thesis)<br \/>\nJunior Management Science 7(4), 2022, 874-898<\/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-49625-2\"><div class=\"fusion-panel panel-default panel-b8dea9149f4b73ae2 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_b8dea9149f4b73ae2\"><a aria-expanded=\"false\" aria-controls=\"b8dea9149f4b73ae2\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-2\" data-target=\"#b8dea9149f4b73ae2\" href=\"#b8dea9149f4b73ae2\"><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=\"b8dea9149f4b73ae2\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_b8dea9149f4b73ae2\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Real Estate Investment Trust (REIT) is considered as a financial instrument operated and managed by professional management teams based on a range of income-producing real estate. The focus of this thesis is on publicly traded equity REITs. There are four research questions that this thesis attempts to answer. How did REITs develop in the United States (US)? What are the critical factors that incentivized the Chinese government to promote REITs, and what is the progress? Are REITs a good hedge against macroeconomic risk factors? How can the downside risk of REITs be evaluated? To begin, the first two questions have been answered using the literature review methodology. The VAR model is constructed to evaluate the relation between the REIT market and macroeconomic factors. Ultimately, downside risk of REIT market is assessed by the GARCH(1,1)-VaR model based on the student\u2019s t-distribution.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-4\"><p><em>Keywords: Equity REITs; Macroeconomic risks; VAR; VaR; GARCH(1,1).<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\/09\/MA_Hu.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/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\/x-hu\/\">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-6\"><p><a name=\"A2\"><\/a><\/p>\n<h5 style=\"text-align: left;\">Moderation in Marketinganwendungen von Partial Least Squares Strukturgleichungsmodellierungen (PLS-SEM)<\/h5>\n<p>Jonas Spengler, Otto-von-Guericke-Universit\u00e4t Magdeburg (Masterarbeit)<\/p>\n<p>Junior Management Science 7(4), 2022, 899-931<\/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-49625-3\"><div class=\"fusion-panel panel-default panel-f7a753a5764f90437 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_f7a753a5764f90437\"><a aria-expanded=\"false\" aria-controls=\"f7a753a5764f90437\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-3\" data-target=\"#f7a753a5764f90437\" href=\"#f7a753a5764f90437\"><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=\"f7a753a5764f90437\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_f7a753a5764f90437\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Die vorliegende Arbeit untersucht den Umgang der aktuellen Marketing-Forschung mit einfachen Moderationsanalysen in Marketinganwendungen von Partial Least Squares Strukturgleichungsmodellierungen (PLS-SEM). Dabei stellen u.a. verschiedene Ans\u00e4tze zur Generierung des Interaktionsterms und die Datenbehandlung vor der Analyse Forscher vor Herausforderungen. Das Ziel dieser Arbeit ist es deshalb, durch ein Review 33 einschl\u00e4giger empirischer Artikel aus dem PLS-SEM-Kontext die h\u00e4ufigsten Fehlerquellen zu beleuchten und Empfehlungen f\u00fcr die Forschung abzuleiten. Mithilfe eines Frameworks zur Generierung des Interaktionsterms konnte gezeigt werden, dass etwa 70% der analysierten Untersuchungen einen suboptimalen Ansatz verwenden. Weiterhin ist der Produkt-Indikator-Ansatz der am h\u00e4ufigsten genutzte, aber nur in Ausnahmef\u00e4llen optimale Ansatz. Hinzu kommen die allgemein seltene Angabe des verwendeten Ansatzes, der Effektgr\u00f6\u00dfen von Moderationseffekten und Unsicherheiten bei der Interpretation der Effekte bei Moderationsanalysen. Dies best\u00e4tigt die Dringlichkeit des Bedarfs nach einer Aufkl\u00e4rung von Forschern, damit h\u00e4ufige Fehler, welche die Ergebnisse von Moderationsanalysen verzerren oder inhaltlich falsch werden lassen, in Zukunft minimiert werden.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-7\"><p><em>Keywords: Moderationsanalyse; Interaktionseffekt; Moderator; PLS-SEM; Partial Least Squares Strukturgleichungsmodellierung.<\/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\/09\/MA_Spengler.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/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\/j-spengler\/\">Zur Artikel-Seite<\/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-9\"><p><a name=\"A3\"><\/a><\/p>\n<h5 style=\"text-align: left;\">The normalizing power of digitalization in the world of work \u2013 An analysis based on Michel Foucault\u2019s theory of power<\/h5>\n<p>Sebesty\u00e9n Andr\u00e1s Husz\u00e1r, Free University of Berlin (Bachelor thesis)<br \/>\nJunior Management Science 7(4), 2022, 932-944<\/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-49625-4\"><div class=\"fusion-panel panel-default panel-d106c6db7bff4aee7 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_d106c6db7bff4aee7\"><a aria-expanded=\"false\" aria-controls=\"d106c6db7bff4aee7\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-4\" data-target=\"#d106c6db7bff4aee7\" href=\"#d106c6db7bff4aee7\"><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=\"d106c6db7bff4aee7\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_d106c6db7bff4aee7\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Digitalization \u2013 a power that shapes the whole world and, in particular the world of work anew. Digitalization brings new rules, creates new conditions and establishes new standards. It has a strong normalizing effect. As Michel Foucault describes it in his work Discipline and Punish, normalizing is one of the predominant forms of power. Foucault\u2019s theory of power provides a perspective particularly suited to understand the processes of digitalization. The aim of this paper is to identify the most prominent effects of the normalizing power of digitalization in the world of work. In order to reach this goal, a profound qualitative content analysis is conducted, where articles from the German news magazines Die Zeit and Der Spiegel are analyzed using the method of concept coding. The result of the paper is a comprehensive category system, which describes the complex phenomenon, how digitalization normalizes the world of work. Digitalization converts the local nature of the world of work into global (Globaler Charakter), creates flexible working conditions (Flexibilit\u00e4t) and introduces a new level of connectedness and surveillance (Transparenz und Kontrolle). The paper provides a detailed discussion of the main components of these three categories. Results of the paper show, that digitalization changed the world of work fundamentally through normalization, and employees encounter novel challenges and opportunities.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-10\"><p><em>Keywords: Digitalization; Foucault; normalizing power; worker.<\/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\/09\/BA_Huszar.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/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\/s-huszar\/\">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-12\"><p><a name=\"A4\"><\/a><\/p>\n<h5 style=\"text-align: left;\">The Idiosyncratic Volatility Puzzle \u2013 Anomaly or Data Mining<\/h5>\n<p>Leon Kowalke, Leibniz University Hannover (Master thesis)<br \/>\nJunior Management Science 7(4), 2022, 945-985<\/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-49625-5\"><div class=\"fusion-panel panel-default panel-aaf10f84e1e46c086 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_aaf10f84e1e46c086\"><a aria-expanded=\"false\" aria-controls=\"aaf10f84e1e46c086\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-5\" data-target=\"#aaf10f84e1e46c086\" href=\"#aaf10f84e1e46c086\"><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=\"aaf10f84e1e46c086\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_aaf10f84e1e46c086\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>In this study, I investigate the robustness of the idiosyncratic volatility puzzle to the configuration of the research design. Using the regression- as well as the portfolio-based concept, I start with the replication of the idiosyncratic volatility puzzle approving the findings of Ang et al. (2006). However, when idiosyncratic volatility is estimated from monthly data and a time window spanning 1 or 5 years, the puzzle vanishes, regardless of the research method employed. Similar result hold if only stocks with a market capitalization above the cross-sectional median or those with a price higher than 10$ are used. Independent of the weighting scheme, the puzzle is also absent in the regression-based context when the risk premia are estimated by generalized least squares weighting returns by the inverse of their variance estimates. The same finding is derived in the portfolio-based context by extending the holding period to 12 months or controlling for the past month maximum daily return.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-13\"><p><em>Keywords: Idiosyncratic Volatility; Cross-section of stock returns; Predictability; Risk Premium; Robustness.<\/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\/09\/MA_Kowalke.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/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\/l-kowalke\/\">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-15\"><p><a name=\"A5\"><\/a><\/p>\n<h5 style=\"text-align: left;\">One User \u2013 Two Viewpoints? An Examination of Information Privacy Concerns from the Employee and Consumer Perspective<\/h5>\n<p>Marco Wall, Ludwig Maximilian University of Munich (Bachelor thesis)<br \/>\nJunior Management Science 7(4), 2022, 986-1000<\/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-49625-6\"><div class=\"fusion-panel panel-default panel-7b59d7b7a36716a7b fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_7b59d7b7a36716a7b\"><a aria-expanded=\"false\" aria-controls=\"7b59d7b7a36716a7b\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-6\" data-target=\"#7b59d7b7a36716a7b\" href=\"#7b59d7b7a36716a7b\"><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=\"7b59d7b7a36716a7b\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_7b59d7b7a36716a7b\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>This study aims to answer two questions about the investigation of privacy concerns in the use of video call applications: Firstly, it aims to find out how privacy concerns of users of these technologies differ in the work context from the private context. Secondly, this paper wants to discover the underlying cause for these differing concerns. To answer these questions, focus group interviews were conducted with users who use video call applications in both the business and personal contexts. The results of the qualitative research were presented visually using a thematic map. Users expressed great privacy concerns regarding the control of sensitive data. In addition, work behaviour and employment relationships are becoming more transparent, which raises more concerns. Employees in particular try to protect private, confidential data at work. This paper presents one of the first exploratory findings in the field of privacy research in the workplace.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-16\"><p><em>Keywords: Information privacy; privacy concerns; online privacy; video call applications; workplace privacy.<\/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\/09\/BA_Wall.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/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\/m-wall\/\">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-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;\">Digital Financial Reporting \u2013 Consequences and Implications for the Use of the New Medium<\/h5>\n<p>Milan Schulze, Heinrich Heine University D\u00fcsseldorf (Master thesis)<br \/>\nJunior Management Science 7(4), 2022, 1001-1031<\/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-49625-7\"><div class=\"fusion-panel panel-default panel-87559b6428a739180 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_87559b6428a739180\"><a aria-expanded=\"false\" aria-controls=\"87559b6428a739180\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-7\" data-target=\"#87559b6428a739180\" href=\"#87559b6428a739180\"><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=\"87559b6428a739180\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_87559b6428a739180\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span data-sheets-value=\"\" data-sheets-userformat=\"\">Changes and technological developments in business and society are effects of increasing digitization. New media and technologies within digital business models are gaining importance. The consequences of their usage represent opportunities, challenges, and risks for the digital transformation of companies. The transformation of analog information into a digital format, or the digitization in financial reporting, reaches another level of effectiveness as a new medium. Both the volume of published information and the timely availability of business data continue to increase, not least due to increasing requirements. This poses challenges and risks with regards to the analyzability of this information. The change to digitalized reporting using the new medium must be understood as change management, in that traditional business management thinking and action is digitally oriented and adaptability and consistent willingness to learn are established in a contemporary understanding of roles.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-19\"><p><em>Keywords: Digitalization; Reporting; ESEF; XBRL.<\/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\/09\/MA_Schulze.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/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\/m-schulze\/\">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-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;\">The organization of future production work \u2013 Requirements and technical solution approaches<\/h5>\n<p>Jan Felix Csavajda, University of Stuttgart (Bachelor thesis)<br \/>\nJunior Management Science 7(4), 2022, 1032-1097<\/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-49625-8\"><div class=\"fusion-panel panel-default panel-caf62a0d55437570c fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_caf62a0d55437570c\"><a aria-expanded=\"false\" aria-controls=\"caf62a0d55437570c\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-8\" data-target=\"#caf62a0d55437570c\" href=\"#caf62a0d55437570c\"><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=\"caf62a0d55437570c\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_caf62a0d55437570c\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>With a view to the industrial production of the future and Industry 4.0, the focus mostly lies on technology, while organization and the role of humans are less considered. The aim of this paper is to determine organizational requirements and performance indicators for future production. A quantitative empirical study is used to evaluate the relevance from a practical perspective. In addition, a collection of technological solutions illustrates the exemplary practical implementation of the organizational requirements. As a result, an ideal-typical organization of future production is presented. A central finding is that so far little attention is drawn to the areas of organization and humans in the context of Industry 4.0. Modern work and leadership concepts, consequent employee qualification, Lean Management 4.0, improved coordination, connectivity and transparency as well as the use of performance indicators are essential. For the successful implementation of technical Industry 4.0 solutions, the primary establishment of a basic organizational framework is mandatory. This work clarifies which concepts should be in the foreground in the future, also in order to secure competitiveness.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-22\"><p><em>Keywords: Industry 4.0; production; organization; requirements; performance indicators.<\/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\/09\/BA_Csavajda.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/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\/j-csavajda\/\">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-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;\">Digital Innovation in Corporations: Deriving a Practical Framework for the Measurement of Success of Digital Innovation Units<\/h5>\n<p>Marcel Schemmel, Technical University of Munich (Master thesis)<br \/>\nJunior Management Science 7(4), 2022, 1098-1132<\/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-49625-9\"><div class=\"fusion-panel panel-default panel-6ff2e169945bdbf74 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_6ff2e169945bdbf74\"><a aria-expanded=\"false\" aria-controls=\"6ff2e169945bdbf74\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-9\" data-target=\"#6ff2e169945bdbf74\" href=\"#6ff2e169945bdbf74\"><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=\"6ff2e169945bdbf74\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_6ff2e169945bdbf74\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Confronted with entirely new challenges resulting from digital technologies, established corporations increasingly set up dedicated digital innovation units (DIUs) to foster digital innovation and to explore opportunities for the digital future. Although DIUs recently face criticism with regards to their performance and impact on the core organization, literature lacks in suitable approaches to assess the success of DIUs. Therefore, we derive a practical framework for the measurement of success of DIUs in the course of this research project. We develop this framework by identifying critical success factors (CSFs) and key performance indicators (KPIs). Subsequently, we merge our results with existing literature. To determine these CSFs and KPIs, we designed an explorative, qualitative-empirical case study research approach. The research design is based on a mixed-method approach that combines semi-structured interviews as core component with a supplementary survey. Conducting nine cross-industry case studies, we identified 16 CSFs and 38 objective related KPIs. Thus, the framework derived in this thesis contributes to practice and literature by addressing the existing gap in DIU and performance measurement research.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-25\"><p><em>Keywords: Digital innovation units; performance measurement; critical success factors; key performance indicators; qualitative case studies.<\/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\/09\/MA_Schemmel.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/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\/m-schemmel\/\">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-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;\">Die Rolle der Selbstaufwertung beim Einsatz von Statusanreizen im Vertrieb<\/h5>\n<p>Niclas Vogt, Ruhr-Universit\u00e4t Bochum (Bachelorarbeit)<br \/>\nJunior Management Science 7(4), 2022, 1133-1146<\/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-49625-10\"><div class=\"fusion-panel panel-default panel-2d337ce82da38e9cd fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_2d337ce82da38e9cd\"><a aria-expanded=\"false\" aria-controls=\"2d337ce82da38e9cd\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-10\" data-target=\"#2d337ce82da38e9cd\" href=\"#2d337ce82da38e9cd\"><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=\"2d337ce82da38e9cd\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_2d337ce82da38e9cd\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Ziel dieser Untersuchung ist es, die sozialpsychologische Theorie der Selbstaufwertung auf die in der Unternehmenswelt verbreitete Nutzung von Statusanreizen anzuwenden. Genauer wird sich anhand eines fiktiven Sales-Teams die potenzielle Wirkung der Selbstaufwertung angeschaut, die durch die Vergabe von Statusanreizen ausgel\u00f6st wird. Spezieller Fokus wird auf die resultierende Motivationswirkung gelegt. Die Untersuchung hat gezeigt, dass Statusver\u00e4nderungen durch Statusanreize (Statusmanipulation) eine sehr starke Wirkung auf die Motivationsleistung von Mitarbeitern haben, weil die Selbstaufwertung beeinflusst wird. Die prim\u00e4re Erkenntnis war, dass diese Statusver\u00e4nderungen von Personen innerhalb eines Teams ambivalente Effekte auf die Gesamtmotivationsleistung haben k\u00f6nnen, unter anderem, da in Teamdynamiken eine Statuserh\u00f6hung einzelner Mitglieder mit der relativen Verringerung des Status der anderen Mitglieder einhergeht. Neben anderen Effekten \u00e4ndert dies die Struktur der sozialen Vergleiche (Selbstaufwertungstheorie) innerhalb des Sales-Teams, die starke Motivationswirkungen besitzen.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-28\"><p><em>Keywords: Selbstaufwertung; Statusanreize; Vertrieb; Motivation.<\/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\/09\/BA_Vogt.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/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\/n-vogt\/\">Zur Artikel-Seite<\/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-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;\">Balancing player values in German professional football \u2013 A critical analysis of German GAAP<\/h5>\n<p>Malte Ludwigs, Heinrich Heine University D\u00fcsseldorf (Bachelor thesis)<br \/>\nJunior Management Science 7(4), 2022, 1147-1163<\/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-49625-11\"><div class=\"fusion-panel panel-default panel-98deab6b6adf2da81 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_98deab6b6adf2da81\"><a aria-expanded=\"false\" aria-controls=\"98deab6b6adf2da81\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-11\" data-target=\"#98deab6b6adf2da81\" href=\"#98deab6b6adf2da81\"><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=\"98deab6b6adf2da81\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_98deab6b6adf2da81\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Rising transfer fees in professional football are causing an increasing influence of player transfers on the balance sheet of the clubs. However, proper accounting and valuation of player assets entails some ambiguities and problems in the context of accounting. The aim of the present work is to illustrate the accounting treatment of a player transfer in accordance with the provisions of the German Commercial Code. Furthermore, it is considered to what extent the accounting practice in football fulfils the basic purposes of accounting. At the beginning there is a presentation of the legal framework of player transfers. Subsequently, the rules for the recognition and measurement of player assets are explained in more detail in order to finally show which problems arise from the current accounting practice. The results show that clubs have to take into account additional football-specific items in addition to the general regulations of the German Commercial Code (HGB). This leads to a comprehensive regulatory construct that nevertheless leaves the clubs room for manoeuver in terms of balance sheet policy. The balance sheet item player assets therefore has only a limited significance with regard to the actual economic circumstances in the club.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-31\"><p><em>Keywords: Accounting; Football; Player values; Player transfers.<\/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\/09\/BA_Ludwigs.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/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\/m-ludwigs\/\">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-21 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-33\"><p><a name=\"A11\"><\/a><\/p>\n<h5 style=\"text-align: left;\">Innovation Performance in Healthcare M&amp;A: An Empirical Analysis<\/h5>\n<p>Philipp S.R. Voss, Technical University of Berlin (Master thesis)<br \/>\nJunior Management Science 7(4), 2022, 1164-1192<\/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-49625-12\"><div class=\"fusion-panel panel-default panel-7bb1b8dfbab8fa7a1 fusion-toggle-no-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_7bb1b8dfbab8fa7a1\"><a aria-expanded=\"false\" aria-controls=\"7bb1b8dfbab8fa7a1\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-49625-12\" data-target=\"#7bb1b8dfbab8fa7a1\" href=\"#7bb1b8dfbab8fa7a1\"><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=\"7bb1b8dfbab8fa7a1\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_7bb1b8dfbab8fa7a1\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>The relationship between mergers and acquisitions (M&amp;A) and innovation in the healthcare sector (pharmaceuticals, biotechnology, medical devices, and life sciences) is investigated using a new self-generated dataset of 41 firms. Patents are used as proxy for innovation performance of acquiring firms. This work can also be seen as an extended replication study of Ahuja and Katila (2001) and Cloodt et al. (2006). The extension comprises of newly added variables relatedness of acquirer knowledge and acquisition experience. The findings are consistent with previous research. Non-technological M&amp;A appear to have a negative impact on the acquiring firm\u2019s innovation performance. The absolute size of acquired knowledge has a small positive effect. The relative size of acquired knowledge has a negative effect on the acquiring firm\u2019s innovation performance. The relatedness of the target knowledge base has a curvilinear impact on innovative performance. The relatedness of acquirer knowledge has a negative effect on innovation performance. Finally, the effect of previous acquisition experience is ambiguous. The findings of this study indicate that the firms\u2019 innovation performance can benefit from M&amp;A by carefully selecting targets that provide the appropriate amount of \u201cinnovative\u201d input.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-34\"><p><em>Keywords: Mergers &amp; Acquisitions; Innovation; Innovation Performance; Patents; Knowledge based view.<\/em><\/p>\n<\/div><div class=\"fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-14 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\/09\/MA_Voss.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read article<\/span><\/a><\/div><div class=\"fusion-text fusion-text-35\" style=\"--awb-line-height:0.1;\"><p style=\"text-align: right; margin-top: 25px;\"><a href=\"https:\/\/jums.academy\/en\/p-voss\/\">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":2071,"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-49625","page","type-page","status-publish","hentry"],"jetpack_shortlink":"https:\/\/wp.me\/P7lBbr-cUp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/49625","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\/2071"}],"replies":[{"embeddable":true,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/comments?post=49625"}],"version-history":[{"count":0,"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/pages\/49625\/revisions"}],"wp:attachment":[{"href":"https:\/\/jums.academy\/en\/wp-json\/wp\/v2\/media?parent=49625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}