The KLU faculty, post-docs, and PhD candidates regularly publish the results of their research in scientific journals. You will find a complete overview of all KLU publications below (e.g. articles in peer-reviewed journals, professional journals, books, working papers, and conference proceedings). Search for relevant terms and keywords, or filter the list by name, year of publication or type of publication. The references include DOIs and abstracts where available, and you can download them to your own reference database or platform. We regularly update the database with new publications.

Journal Articles (Peer-Reviewed)

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Abstract: Dem deutschen Einkommensteuergesetz wird häufig vorgeworfen, es sei aufgrund seiner zahlreichen Ausnahmeregelungen zu komplex. In der hier beschriebenen Online-Studie (N = 742) wurden 82 Ausnahmen aus dem Einkommensteuergesetz auf ihre Gerechtigkeit und Wichtigkeit sowie die Angemessenheit der angesetzten Freibeträge und Freigrenzen beurteilt. Zusätzlich wurde erhoben, für welche gesellschaftlichen Gruppen Ausnahmeregelungen als gerecht empfunden werden. Es zeigt sich, dass nur wenige Ausnahmen als ungerecht und unwichtig (M < 3) eingeschätzt werden. Allerdings findet sich auch eine Beurteilung als eindeutig gerecht und wichtig (M > 4) nur in einer überschaubaren Fallzahl. Gerechtigkeits- und Wichtigkeitseinschätzungen hängen dabei eng zusammen. Als generell begünstigenswert gelten in erster Linie bedürftige, abhängige und leistungsschwache Gruppen wie Menschen mit Behinderung, Familien oder Kleinunternehmer. Über die verschiedenen Ausnahmen hinweg lässt sich allerdings keine entsprechende klare Struktur in der Bewertung der einzelnen Ausnahmen auffinden. Dabei besteht auch kein korrelationsstatistischer Zusammenhang zwischen sozioökonomischen Daten und der Bewertung der Ausnahmen bzw. den Angaben zu den zu begünstigenden Gruppen. Diese Erkenntnisse ermöglichen Hinweise für zukünftige Modifikationen des Gesetzes.

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Copy reference link   DOI: 10.1080/15213269.2011.620541

Abstract: Conventional wisdom suggests that variations in vertical picture angle cause the subject to appear more powerful when depicted from below and less powerful when depicted from above. However, do the media actually use such associations to represent individual differences in power? We argue that the diverse perspectives of evolutionary, social learning, and embodiment theories all suggest that the association between verticality and power is relatively automatic and should, therefore, be visible in the portrayal of powerful and powerless individuals in the media. Four archival studies (with six samples) provide empirical evidence for this hypothesis and indicate that a salience power context reinforces this effect. In addition, two experimental studies confirm these effects for individuals producing media content. We discuss potential implications of this effect.

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Copy reference link   DOI: 10.1016/j.leaqua.2011.02.011

Abstract: Leader categorization theory suggests that subordinates implicitly compare their leaders with a cognitively represented ideal image of a leader, i.e., an ideal leader prototype. The better the match, the more favorable subordinates' attitudes toward their leaders will be. We suggest, however, that subordinates not only perceive their leaders against the backdrop of a leader prototype but also themselves. Based on socio-cognitive research, we hypothesize that these self-perceptions in turn should lend more weight to the leader prototype as a benchmark. Three field studies with employees (N = 87; N = 265; N = 385) were undertaken to test our hypothesis. Results confirm that subordinates' perceptions of their leaders against an ideal leader prototype are related to subordinates' respect for their leaders and leadership effectiveness perceptions, and that these relationships are moderated by subordinates' self-perceptions against the ideal leader prototype. This study therefore extends current follower-centric perspectives on leadership and strengthens its ties with fundamental socio-cognitive research.

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Copy reference link   DOI: 10.1007/s11573-011-0490-7

Abstract: For companies, online communities (OCs) have become a potent means of rapidly and easily identifying user needs as a result of the social and technological changes within the Web 2.0. Some OCs even are suited ideally for integration into NPD as they frequently have innovative members. Despite their growing relevance, however, user innovation activities within OCs still are underexplored. The members’ motivations to innovate and contribute to OCs in particular are part of a young line of research requiring further investigation. This research provides an in-depth netnographic analysis of innovative, privately operated OCs dedicated to tangible consumer products. Most fundamentally, we differentiate 1) motives to join OCs, 2) motives to innovate, and 3) motives to publish innovations in OCs. This is the first study to categorize the motives of innovative OC members depending on the stages of their membership as well as situational factors. Our results support companies in understanding and classifying the members’ motives in independent customer OCs. This is a precondition for the development of specific incentives that stimulate innovative user activities in OCs and contribute to customer integration.

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Copy reference link   DOI: doi:10.1504/IJTM.2011.042460

Abstract: Users can be a prolific source of innovation. Nonetheless, many firms remain reluctant to integrate users into new product development. This is partly attributable to an insufficient understanding of ways in which firms can influence user activity to reap its benefits while reducing potentially adverse side-effects. This paper investigates by which instruments firms can affect the cost and benefit expectations that users attach to innovation activities and thereby influence user activity in terms of its level and focus. The analysis relies on prior empirical findings on purposive user guidance by manufacturers. We conclude that companies can indeed affect user activity and advance propositions on optimal strategies. Our findings can inform scholarly debate on the contingency factors of user innovation activity.

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Copy reference link   DOI: doi:http://dx.doi.org/10.1016/j.obhdp.2011.07.004

Abstract: The better-than-average effect describes the tendency of people to perceive their skills and virtues as being above average. We derive a new experimental paradigm to distinguish between two possible explanations for the effect, namely rational information processing and overconfidence. Experiment participants evaluate their relative position within the population by stating their complete belief distribution. This approach sidesteps recent methodology concerns associated with previous research. We find that people hold beliefs about their abilities in different domains and tasks which are inconsistent with rational information processing. Both on an aggregated and an individual level, they show considerable overplacement. We conclude that overconfidence is not only apparent overconfidence but rather the consequence of a psychological bias.

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Copy reference link   DOI: 10.1177/1368430210391311

Abstract: Contemporary so called follower-centric leadership theories often argue that “good leadership is in the eye of the beholder”. Leader categorization theory, for instance, suggests that subordinates use their cognitive representation of an ideal leader (ideal leader prototype) as an implicit “benchmark” to determine their openness towards the target’s leadership, i.e., influence. With the present study, we extend this rationale by hypothesizing that such benchmarking processes are subject to follower individual differences. In particular, we argue that the process of leader categorization plays a bigger role for subordinates who perceive themselves as ideal (potential) leaders. Moreover, this two-way moderation is proposed to be further qualified by subordinates’ disposition to engage in social comparison orientation. Results of two field samples with employees (N = 140; N = 287) confirm our hypotheses. In integrating the leader categorization perspective with an individual difference perspective, we not only expand the scope of follower-centric theorizing on social influence, but also support its validity.

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Copy reference link   DOI: 10.20470/jsi.v2i1.83

Abstract: The term “process fragment” is recently gaining momentum in business process management research. We understand a process fragment as a connected and reusable process structure, which has relaxed completeness and consistency criteria compared to executable processes. We claim that process fragments allow for an easier and faster development of process-based applications. As evidence to this claim we present a process fragment concept and show a sample collection of concrete, real-world process fragments. We present advanced application scenarios for using such fragments in development of process-based applications. Process fragments are typically managed in a repository, forming a process fragment library. On top of a process fragment library from previous work, we discuss the potential impact of using process fragment libraries in cross-enterprise collaboration and application integration.

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Copy reference link   DOI: 10.20470/jsi.v2i4.103

Abstract: The Business Process Execution Language (BPEL) has emerged as de-facto standard for business processes implementation. This language is designed to be extensible for including additional valuable features in a standardized manner. There are a number of BPEL extensions available. They are, however, neither classified nor evaluated with respect to their compliance to the BPEL standard. This article fills this gap by providing a framework for classifying BPEL extensions, a classification of existing extensions, and a guideline for designing BPEL extensions.

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Copy reference link   DOI: doi:10.1504/IJPD.2011.038867

Abstract: In open innovation processes, free-revealing of information has proliferated in the wake of distributed electronic communication systems. Many scholars have coined a multitude of concepts to explain this free-revealing phenomenon and to develop models of organising innovation based on it. These models are partly overlapping, partly exclusive, and partly encompassing. In an extensive literature review, we identify five such concepts and research streams: collective invention, user innovation networks, commons-based peer production, crowdsourcing and open-source innovation. We compare and contrast these models along several dimensions. We present an integrative perspective on the five models and derive implications for research and practice.

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Copy reference link   DOI: 10.1057/jors.2010.93

Abstract: We show how to extend the demand-planning stage of the sales-and-operations-planning (S&OP) process with a spreadsheet implementation of a stochastic programming model that determines the supply requirement while optimally trading off risks of unmet demand, excess inventory, and inadequate liquidity in the presence of demand uncertainty. We first present the model that minimizes the weighted sum of respective conditional value-at-risk (cVaR) metrics over demand scenarios in the form of a binomial tree. The output of this model is the supply requirement to be used in the supply-planning stage of the S&OP process. Next we show how row-and-column aggregation of the model reduces its size from exponential (2T) in the number of time periods T in the planning horizon to merely square (T2). Finally, we demonstrate the tractability of this aggregated model in an Excel spreadsheet implementation with a numerical example with 26 time periods.

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Copy reference link   DOI: 10.1016/j.ejor.2011.06.019

Abstract: Lee et al. (1997) advocated the idea of sharing demand and order information among different supply chain entities to mitigate the bullwhip effect. Even with full supply chain visibility afforded by IT systems with requirements planning and with no information distortion, we identify a “core” bullwhip effect inherent to any supply chain because of the underlying demand characteristics and replenishment lead times. In addition, we quantify an incremental bullwhip effect as various operational deviations (inaccurate order placements, batching, lag in sharing demand forecast) contribute incrementally to the variance of the order quantity not only at the node where the deviation is taking place but also at all upstream supply chain nodes. We discuss some managerial implications of our results in the context of a UK manufacturer.

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Copy reference link   DOI: http://dx.doi.org/10.1016/j.resourpol.2011.03.003

Abstract: Gold traditionally has been used as a store of value and an inflation hedge. More recently, gold is also viewed as a hedge against uncertainty and a safe haven. This paper demonstrates that many properties regularly associated with gold are only valid in a simple regression framework but significantly change in a multiple regression framework. A descriptive and econometric analysis of gold and US economic and financial variables for monthly data from 1979 to 2011 shows that gold primarily serves as a hedge against a weaker US dollar and against higher commodity prices. In contrast, gold is not a hedge against consumer price inflation. The empirical results also indicate that gold only recently evolved as a safe haven asset.

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Copy reference link   DOI: 10.1016/j.ijpe.2010.06.018

Abstract: We study a problem of dynamic quantity competition in continuous time with two competing retailers facing different replenishment cost structures. Retailer 1 faces fixed ordering costs and variable procurement costs and all inventory kept in stock is subject to holding costs. Retailer 2 only faces variable procurement costs. Both retailers are allowed to change their sales quantities dynamically over time. Following the structure of the economic order quantity (EOQ) model, retailer 1 places replenishment orders in batches and retailer 2 follows a just-in-time (JIT) policy. The objective of both retailers is to maximize their individual average profit anticipating the competitor's replenishment and output decisions. The problem is solved by a two-stage hierarchical optimization approach using backwards induction. The second-stage model is a differential game in output quantities between the two retailers for a given cycle length. At the first stage, the replenishment policy is determined. We prove the existence of a unique optimal solution and derive an open-loop Nash equilibrium. We show that both retailers follow contrary output strategies over the order cycle. The EOQ retailer, driven by inventory holding costs, decreases his market share whereas the output of the JIT retailer increases. Moreover, depending on the cost structure, the EOQ retailer might partially be a monopolist. At the first stage, the EOQ retailer determines the cycle length, anticipating the optimal output trajectories at the second stage.

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Copy reference link   DOI: 10.1080/00207543.2010.518991

Abstract: One of the fundamental problems in operations management is determining the optimal investment in capacity. Capacity investment consumes resources and the decision, once made, is often irreversible. Moreover, the available capacity level affects the action space for production and inventory planning decisions directly. In this article, we address the joint capacitated lot-sizing and capacity-acquisition problems. The firm can produce goods in each of the finite periods into which the production season is partitioned. Fixed as well as variable production costs are incurred for each production batch, along with inventory carrying costs. The production per period is limited by a capacity restriction. The underlying capacity must be purchased up front for the upcoming season and remains constant over the entire season. We assume that the capacity acquisition cost is smooth and convex. For this situation, we develop a model which combines the complexity of time-varying demand and cost functions and of scale economies arising from dynamic lot-sizing costs with the purchase cost of capacity. We propose a heuristic algorithm that runs in polynomial time to determine a good capacity level and corresponding lot-sizing plan simultaneously. Numerical experiments show that our method is a good trade-off between solution quality and running time.

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Copy reference link   DOI: 10.1108/13598541111103502

Abstract: Purpose – This paper seeks to examine the various stages in online and conventional retail supply chains in order to assess their relative environmental impacts. With reference to boundary issues, utilisation factors and carbon allocation, it seeks to highlight some of the difficulties in establishing a robust carbon auditing methodology.Design/methodology/approach – Auditing issues are considered from the point of divergence in the respective supply chains (downstream of this point a product is destined either for conventional or online retailing channels, and will receive different treatment accordingly).Findings – The paper explores methodological issues associated with carbon auditing conventional and online retail channels. Having highlighted the problems, it suggests resolutions to these issues.Research limitations/implications – The paper is mostly conceptual in nature.Practical implications – The approach outlined in this paper, once applied, allows the identification of inefficiencies in the respective retail supply chains.Originality/value – The paper is the first to discuss carbon auditing in relation to upstream supply chain analysis for both conventional and online retail channels. Previous work has tended to focus on the last mile delivery.

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