Mostrando recursos 1 - 5 de 5

  1. Combining Stocks and Flows of Knowledge: The Effects of Intra-Functional and Cross-Functional Complementarity.

    Ambos, Tina Claudia; Nell, Phillip C.; Pedersen, Torben
    In the area of knowledge management and knowledge governance, previous research has mostly focused on either knowledge stocks or knowledge flows of firms or organizational units. Contrary to this work, our study is among the first to integrate these two perspectives in order to shed light on the complementarity effects of different types of knowledge stocks and flows in the multinational corporation (MNC). We investigate intra-functional as well as cross-functional complementarity effects from the perspective of the knowledge recipient. We test the impact of stocks on flows on the benefit that is created for MNC units. Based on a comprehensive...
    (application/pdf) - 25-mar-2017

  2. How Collaborative Technology Supports Cognitive Processes in Collaborative Process Modeling: A Capabilities-Gains-Outcome Model

    Recker, Jan; Mendling, Jan; Hahn, Christopher
    We examine which capabilities technologies provide to support collaborative process modeling. We develop a model that explains how technology capabilities impact cognitive group processes, and how they lead to improved modeling outcomes and positive technology beliefs. We test this model through a free simulation experiment of collaborative process modelers structured around a set of modeling tasks. With our study, we provide an understanding of the process of collaborative process modeling, and detail implications for research and guidelines for the practical design of collaborative process modeling. (authors' abstract)
    (application/pdf) - 18-oct-2016

  3. Discriminatory Taxes are Unpopular Even when they are Efficient and Distributionally Fair

    Sausgruber, Rupert; Tyran, Jean-Robert
    We explore the political acceptance of taxation in commodity markets. Participants in our experiment earn incomes by trading and must collectively choose one of two tax regimes to raise a given tax revenue. A "uniform tax" (UT) imposes the same tax rate on all markets and is fair in that it yields the same - but low - income to participants in all markets. The "discriminatory tax" (DT) imposes a higher burden on markets with inelastic demand and is therefore efficient but it is also unfair in that incomes are unequal across markets. We find that DT are unpopular, as predicted. Surprisingly, however, DT remain unpopular...
    (application/pdf) - 05-may-2018

  4. Tax Policy and the News: An Empirical Analysis of Taxpayers' Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance

    Kasper, Matthias; Kogler, Christoph; Kirchler, Erich
    The present study addresses the question of how taxpayers' perceptions of government and tax authorities are influenced by media coverage. The effect that national political topics, such as tax legislation and the expenditure of tax revenues, have on the tax payer is examined. Tax compliance depends on trust in authorities, i.e., a commonly shared belief that politicians and tax authorities act in order to promote social welfare, and the perceived power of authorities, i.e., taxpayers' perceptions of tax authorities' ability to detect and pursue tax crime. We investigate the influence of specific tax related information in the news on intended...
    (application/pdf) - 05-may-2018

  5. Psychometrics With R: A Review Of CRAN Packages For Item Response Theory

    Rusch, Thomas; Mair, Patrick; Hatzinger, Reinhold
    In this paper we review the current state of R packages for Item Response Theory (IRT). We group the available packages based on their purpose and provide an overview of each package's main functionality. Each of the packages we describe has a peer-reviewed publication associated with it. We also provide a tutorial analysis of data from the 1990 Workplace Industrial Relation Survey to show how the breadth and exibility of IRT packages in R can be leveraged to conduct even challenging item analyses with versatility and ease. These items relate to the type of consultations that are carried out in a firm when major changes are implemented....
    (application/pdf) - 18-oct-2016

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