330 Wirtschaft
Refine
Has Fulltext
- yes (160)
Year of publication
Document Type
- Doctoral Thesis (107)
- Journal article (17)
- Book (13)
- Master Thesis (6)
- Working Paper (6)
- Report (4)
- Bachelor Thesis (3)
- Conference Proceeding (2)
- Book article / Book chapter (1)
- Other (1)
Keywords
- Deutschland (21)
- China (14)
- Einzelhandel (9)
- Unternehmen (7)
- Nachhaltigkeit (6)
- Rechnungslegung (6)
- Unternehmensbewertung (6)
- Innovation (5)
- Supply Chain Management (5)
- Accounting (4)
- Beschaffung (4)
- Betriebswirtschaftslehre (4)
- CAPM (4)
- Capital-Asset-Pricing-Modell (4)
- DCF (4)
- Electronic Commerce (4)
- Finanzmathematik (4)
- Geldpolitik (4)
- Gesellschaftsrecht (4)
- Monetary Policy (4)
- Steuerrecht (4)
- Strategisches Management (4)
- USA (4)
- Unternehmenstheorie (4)
- Wettbewerb (4)
- corporate assessment (4)
- corporate law (4)
- valuation of a company (4)
- Ökonometrie (4)
- Abschlussprüfer (3)
- Aktiengesellschaft (3)
- Arbeitsmarkt (3)
- Blockchain (3)
- Corporate Governance (3)
- Devisenmarkt (3)
- Globalisierung (3)
- Innenstadt (3)
- Mergers and Acquisitions (3)
- Prüfungshonorare (3)
- Rechnungswesen (3)
- Rechtsvergleich (3)
- Regionalentwicklung (3)
- Regionalwirtschaft (3)
- Steuer (3)
- Tourismus (3)
- Unabhängigkeit (3)
- Ungleichheit (3)
- Wirtschaft (3)
- Wirtschaftsprüfer (3)
- Wirtschaftsprüfung (3)
- economics (3)
- entrepreneurship (3)
- taxation (3)
- Abschlussprüfung (2)
- Alterssicherung (2)
- Anpassung (2)
- Artificial Intelligence (2)
- Audit Quality (2)
- Auditor Independence (2)
- Außenhandel (2)
- Bilanzierung (2)
- Biosphärenreservat (2)
- Biotechnologische Industrie (2)
- Computersimulation (2)
- Consistent partial least squares (2)
- Decision Support Systems (2)
- ERP (2)
- Effizienz (2)
- Einkauf (2)
- Einkaufszentrum (2)
- Einzelhandelsbetrieb (2)
- Empirical Analysis (2)
- Empirische Forschung (2)
- Entscheidungsunterstützungssystem (2)
- Europäische Union (2)
- Geistiges Eigentum (2)
- Geldtheorie (2)
- Gemeinde (2)
- Honorar (2)
- Inflation Targeting (2)
- Innovation Incentives (2)
- Innovationsmanagement (2)
- International Trade (2)
- Internationaler Handel (2)
- Internationalisierung (2)
- Internet (2)
- Internet der Dinge (2)
- Jahresabschlussprüfung (2)
- Knowledge (2)
- Komponentenanalyse (2)
- Kraftfahrzeugindustrie (2)
- Kultur (2)
- Künstliche Intelligenz (2)
- Laden (2)
- Makroökonomie (2)
- Management (2)
- Markteintrittsstrategie (2)
- Maximum-Likelihood-Schätzung (2)
- Monetary Conditions Index (2)
- Notenbank (2)
- Operations Management (2)
- Organisation (2)
- Partial Least Squares Path Modeling (2)
- Plattform (2)
- Procurement (2)
- Produktinnovation (2)
- Prüfungsqualität (2)
- Purchasing (2)
- Rating (2)
- Schweiz (2)
- Simulation (2)
- Softwareentwicklung (2)
- Sozialinnovation (2)
- Standardanwendungssoftware (2)
- Standortanalyse (2)
- Standortfaktor (2)
- Standortplanung (2)
- Strategie (2)
- Structural Equation Modeling (2)
- Supply Chain (2)
- Supply Chain Networks (2)
- Unabhängigkeit des Abschlussprüfers (2)
- Unternehmensberatung (2)
- Unternehmenskooperation (2)
- Wechselkurspolitik (2)
- Wertschöpfungsnetzwerke (2)
- Wettbewerbspolitik (2)
- Wettbewerbsstrategie (2)
- Wirtschaftspolitik (2)
- artificial intelligence (2)
- audit fees (2)
- deep learning (2)
- discussion report (2)
- innovation (2)
- strategic management (2)
- sustainability (2)
- Ökotourismus (2)
- (S (1)
- 3D Printing (1)
- 3D-Druck (1)
- AAER (1)
- ASSET4 (1)
- Abschlussprüferhonorar (1)
- Abschlussprüfung und Beratung (1)
- Accountant´s Report (1)
- Adaption (1)
- Adaptionsmarktplatz (1)
- Additive Fertigung (1)
- Additive Manufacturing (1)
- Advertising (1)
- Agency-Theorie (1)
- Agent <Künstliche Intelligenz> (1)
- Agenten-basierte Computersimulation (1)
- Agrobusiness (1)
- Aktienindex (1)
- Aktienmarkt (1)
- Aktienoption (1)
- Aktionärsabstimmungen (1)
- Alignment (1)
- Allfinanz (1)
- Alliances (1)
- Allocation Planning (1)
- Altersversorgung (1)
- Anforderungsmanagement (1)
- Ankerland (1)
- Anpassungsfähige Organisation (1)
- Anreizsystem (1)
- Anwendungssystem (1)
- Arbeitgeberattraktivität (1)
- Arbeitnehmer (1)
- Arbeitsangebot (1)
- Arbeitsangebotsentscheidung (1)
- Arbeitslosigkeit (1)
- Arbeitsmarkttheorie (1)
- Arbeitsmobilität (1)
- Arbeitsplatzsicherung (1)
- Arbeitsschutz (1)
- Arbeitssicherheit (1)
- Artificial Neural Networks (1)
- Arzneimittelforschung (1)
- Arzneimittelmarkt (1)
- Asymmetrische Information (1)
- Audit (1)
- Audit Opinion (1)
- Audit Services (1)
- Auditing (1)
- Aufsatzsammlung (1)
- Aufsichtsrat (1)
- Ausfallstraße (1)
- Auslandsbanken (1)
- Auslandsgeschäft (1)
- Ausschluss (1)
- Auswirkung (1)
- Autoindustrie (1)
- Automated Checkout (1)
- Automobilindustrie (1)
- Automotive industry (1)
- Backpropagation Learning (1)
- Bank (1)
- Bank Credit Market (1)
- Bank lending (1)
- Basel II (1)
- Bauprojekt (1)
- Bauvorhaben (1)
- Bayern (1)
- Behavioral Economics (1)
- Beitrag (1)
- Belgien (1)
- Beratungsbetrieb (1)
- Beratungsdienstleistung (1)
- Beratungsgeschäft (1)
- Berchtesgaden (1)
- Beschaffungsobjekte (1)
- Beschaffungsorganisation (1)
- Beschaffungsportfolio (1)
- Beschaffungsprozess (1)
- Beschaffungsstrategie (1)
- Beschränkung (1)
- Bestandsmanagement (1)
- Besteuerung (1)
- Bestätigungsvermerk (1)
- Besucherverhalten (1)
- Betriebliche Altersversorgung (1)
- Betriebliche Kennzahl (1)
- Betriebliches Informationssystem (1)
- Betriebsformenwandel (1)
- Betriebswirtschaftliche Steuerlehre (1)
- Bewertung (1)
- Bilanzpolitik (1)
- Binnenmarkt (1)
- Biosphärenreservat Pfälzerwald (1)
- Biosphärenreservat Rhön (1)
- Biosphärenreservat Schaalsee (1)
- Biosphärenreservat Sian Ka'an (1)
- Biosphärenreservat Spreewald (1)
- Biosphärenreservat Südost-Rügen (1)
- Biosphärenreservat Vessertal-Thüringer Wald (1)
- Biotechnologie (1)
- Biotechnologie-Industrie (1)
- Biotechnology (1)
- Bonität (1)
- Bootstrap (1)
- Branchenspezialisierung (1)
- Buchmarkt (1)
- Buchpreis (1)
- Business Intelligence (1)
- Business Process Management (1)
- Business Process Modeling (1)
- CSR (1)
- Capital Market Study (1)
- Career Concerns (1)
- Central Bank Intervention (1)
- Chinese economy (1)
- Chinese stock market (1)
- Christliche Sozialethik (1)
- Cloud Computing (1)
- Cluster (1)
- Commodity Markets (1)
- Common Consolidated Corporate Tax Base (CCCTB) (1)
- Commuting (1)
- Competition (1)
- Competition Policy (1)
- Composite-based SEM (1)
- Composite-based Structural Equation Modeling (1)
- Composites (1)
- Confidence interval (1)
- Conjoint Analysis (1)
- Construct Modeling (1)
- Consulting (1)
- Continuous System Engineering (1)
- Corporate Financial Performance (1)
- Corporate Social Responsibility (1)
- Corporate Sustainability (1)
- Covid-19 (1)
- Credit Rating (1)
- Credit Risk (1)
- DPR Deutsche Prüfstelle für Rechnungslegung (1)
- Dachmarke Rhön (1)
- Danone (1)
- Data Analytics (1)
- Data Driven Operations (1)
- Data Warehouse (1)
- Data-Warehouse-Konzept (1)
- Datenintegration (1)
- Datenmanagement (1)
- Datenschutz (1)
- Delphi Study (1)
- Demographie (1)
- Deregulation of Infrastructur (1)
- Deregulierung (1)
- Deregulierung Verkehrsinfrastruktur (1)
- Deutschland / Gesetz für moderne Dienstleistungen am Arbeitsmarkt 4 (1)
- Deutschland / Gesetz zu Reformen am Arbeitsmarkt (1)
- Deutschland <Westliche Länder> (1)
- Deutschland <Östliche Länder> (1)
- Deutschland Handelsgesetzbuch (1)
- Devisenmarktinterventionen (1)
- Dezentralisation (1)
- Digitalisierung (1)
- Digitalization (1)
- Direkte Demokratie (1)
- Doppelbesteuerung (1)
- Durchsetzung der Rechnungslegung (1)
- Dynamisches Modell (1)
- E-Commerce (1)
- E-Government (1)
- E-Tendering (1)
- E-Vergabe (1)
- ELSP (1)
- ERP CSF (1)
- ERP Implementation (1)
- ESG (environmental, social, governance) (1)
- Earnings Quality (1)
- Economic Lot Scheduling Problem (1)
- Ecotourism (1)
- Efficient Markets (1)
- Effiziente Märkte (1)
- Eigenheimrentenmodell (1)
- Eigenheimzulage (1)
- Eigenkapital (1)
- Einflussfaktoren (1)
- Eink (1)
- Einkommensverteilung (1)
- Einzelhandelsberatung (1)
- Einzelhandelsentwicklung (1)
- Einzelhandelsgutachten (1)
- Einzelhandelskonzept (1)
- Einzugsbereich (1)
- Einzugsgebiet <Raumordnung> (1)
- Electronic Article Surveillance (1)
- Electronic commerce (1)
- Elektromobilität (1)
- Elektronische Märkte (1)
- Emerging Markets (1)
- Emerging markets (1)
- Emgering Markets (1)
- Employer Attractiveness (1)
- Employer Branding (1)
- Enterprise-Resource-Planning (1)
- Entlohnung (1)
- Entrepreneurship (1)
- Entscheidungsneutralität (1)
- Entscheidungsunterstützung (1)
- Entscheidungsverhalten (1)
- Entwicklungsländer (1)
- Environmental Performance (1)
- Equity (1)
- Erfahrung (1)
- Erfolgsbeteiligung (1)
- Erklärbare Künstliche Intelligenz (1)
- Erlangen (1)
- Erwartungsbildung (1)
- Estimation (1)
- Ethik (1)
- EuGH (1)
- Europa (1)
- Europe (1)
- European Union (1)
- Europäische Kommission / Generaldirektion Wettbewerb (1)
- Europäische Union. Gerichtshof (1)
- Europäische Zentralbank (1)
- Europäischer Gesetzgebungsprozess (1)
- Europäisches Steuerrecht (1)
- Evaluation (1)
- Exchange rate (1)
- Experiment (1)
- Explainable AI (1)
- Explainable Artificial Intelligence (1)
- Externality (1)
- Externalität (1)
- FREP (1)
- Fester Wechselkurs (1)
- Festschrift (1)
- Finanzpsychologie (1)
- Firmenzusammenschlüsse (1)
- Fiskalföderalismus (1)
- Fluktuation <Betriebswirtschaftslehre> (1)
- Foreign Exchange Market (1)
- Forschung und Entwicklung (1)
- Forschungssubventionen (1)
- Framework Develpment (1)
- Fremdkapital (1)
- Fundamentalanalyse (1)
- Führungsentscheidung (1)
- GHK (1)
- Gaussian approximation (1)
- Geld- und Fiskalpolitik (1)
- Geldkreislauf (1)
- Geldmengenpolitik (1)
- Geldmengensteuerung (1)
- Gemeinsame Konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB) (1)
- Gemeinschaftsunternehmen (1)
- General Oligopolistic Equilibrium (1)
- Generally Accepted Accounting Principles (1)
- Gentrifizierung (1)
- Gerichtsentscheidung (1)
- German consumers (1)
- Germany (1)
- Geschlossenes Kreislaufsystem (1)
- Gesellschafter-Fremdfinanzierung (1)
- Gesellschafterfremdfinanzierung (1)
- Gesetzgebungsverfahren (1)
- Gesundheitssystem (1)
- Gesundheitswesen (1)
- Gewerbesteuer (1)
- Gewerkschaft (1)
- Global Health (1)
- Going-Concern (1)
- Going-Concern-Prinzip (1)
- Grundsteuer (1)
- Guanxi (1)
- Gutachten (1)
- HGB (1)
- Halbjahresbericht (1)
- Handel (1)
- Hartz-Reform (1)
- Hauptversammlung (1)
- Hebesatz (1)
- Hebesatzpoltik (1)
- Herd Behaviour (1)
- Herdenverhalten (1)
- High-technology (1)
- Hochtechnologie (1)
- Hop (1)
- Hop Industry (1)
- Hopfen (1)
- Hopfenindustrie (1)
- Hopfenmarkt (1)
- Horizontaler Unternehmenszusammenschluss (1)
- Housing Markets (1)
- Human Capital (1)
- Humankapital (1)
- Humankapitaltheorie (1)
- IFRS (1)
- IHK (1)
- IS education (1)
- IaaS (1)
- Ianus (1)
- Immaterielle Investition (1)
- Immaterielles Wirtschaftsgut (1)
- Immobilienanlage (1)
- Importwettbewerb (1)
- Incomplete contracts (1)
- Independence (1)
- Index (1)
- Indexeffekte (1)
- Indexveränderungen (1)
- Industrie (1)
- Industrie 4.0 (1)
- Industriebetrieb (1)
- Industrieökonomie (1)
- Industry 4.0 (1)
- Information Cascades (1)
- Information Processing (1)
- Informationskaskaden (1)
- Informationssicherheit (1)
- Informationsverarbeitung (1)
- Innovation Management (1)
- Innovationsforschung (1)
- Innovationspotenzial (1)
- Innovationswettbewerb (1)
- Input-Output-Tabelle (1)
- Institutional voids (1)
- Institutionenökonomie (1)
- Insurance (1)
- Insurance Regulation (1)
- Intangibles (1)
- Integrierte Informationsverarbeitung (1)
- Interessenspolitik (1)
- Intergenerational income mobility (1)
- Intergenerationenmobilität (1)
- Intergenerative Einkommensmobilität (1)
- Intermediation (1)
- Internal Rating (1)
- International (1)
- International Accounting Standards (1)
- International IT Projects (1)
- International business strategy (1)
- Internationales Management (1)
- Internationales Steuerrecht (1)
- Internationalisierung im Einzelhandel (1)
- Internes Rating (1)
- Internet of Things (1)
- Interventionspolitik (1)
- Inventory Dynamics (1)
- Investitionsentscheidung (1)
- Investmentfonds (1)
- Inzidenz <Wirtschaft> (1)
- Janus (1)
- Joint Venture (1)
- Joint ownership (1)
- Jugendkultur (1)
- KMU (1)
- Kapitalbeteiligung (1)
- Kapitalexport (1)
- Kapitalexportneutralität (1)
- Kapitalimport (1)
- Kapitalkosten (1)
- Kapitalmarkt (1)
- Karriereinteressen (1)
- Katholische Soziallehre (1)
- Kaufverhalten (1)
- Keynesian model (1)
- Keynessche Theorie (1)
- Klein- und Mittelbetrieb (1)
- Koblenz (1)
- Kollektives Verhalten (1)
- Kommunalberatung (1)
- Kommunalpolitik (1)
- Kommune (1)
- Kontrakttheorie (1)
- Konzentration <Wirtschaft> (1)
- Konzeptionen der Wettbewerbspolitik (1)
- Kraftfahrtversicherung (1)
- Kraftloserklärung (1)
- Krankenhaus (1)
- Kreativ- und Kulturwirtschaft (1)
- Kreditkanal (1)
- Kreditrisiko (1)
- Kreditvergabe (1)
- Kulturelle Barrieren (1)
- Kulturwirtschaft (1)
- Kundenorientierung (1)
- LDA (1)
- Labor Market (1)
- Lagebericht (1)
- Leadership (1)
- Leading indicators (1)
- Lebenszyklussimulation (1)
- Leistungslohn (1)
- Lerneffekt (1)
- Lernkurve (1)
- Lieferantenwahl (1)
- Lineares Informationsmodell (1)
- Literature Review (1)
- Lobbyismus (1)
- Location Factors (1)
- Logit-Modell (1)
- Lohnflexibilität (1)
- Lohnkontrolle (1)
- Losgröße (1)
- Lossequenzenplanung (1)
- Lossequenzproblem (1)
- Lower Franconia (1)
- Länderfinanzausgleich (1)
- Mainfranken Theater (1)
- Maker Movement (1)
- Maker-Bewegung (1)
- Makrosimulation (1)
- Managed Floating (1)
- Management Report (1)
- Manufacturing Industry (1)
- Market forecasts (1)
- Marktkonzentration (1)
- Marktplatz (1)
- Marktprognose (1)
- Marktsegmentierung (1)
- Marktstruktur (1)
- Marktwirtschaft (1)
- Marokko (1)
- Maschinelles Lernen (1)
- Matching-Modell (1)
- Measurement error correlation (1)
- Medizintechnik (1)
- Medizintechnische Industrie (1)
- Mehragentensystem (1)
- Mehrebenensimulation (1)
- Methode (1)
- Mexico (1)
- Mexiko (1)
- Mianzi (1)
- Mikroökonomie (1)
- Minderheitenschutz (1)
- Minderheitsaktionär (1)
- Mitgliedsstaaten (1)
- Mittelstädte (1)
- Mixed Logit (1)
- Model Fit Assessment (1)
- Model specification (1)
- Modellierung (1)
- Monetary Policy Transmission (1)
- Monetary Sterilisation (1)
- Monetäre Wachstumstheorie (1)
- Monetärer Transmissionsprozess (1)
- Monte Carlo simulation (1)
- Morocco (1)
- Multi-agent system (1)
- Nachhaltige Entwicklung (1)
- Nachhaltige Regionalentwicklung (1)
- Nationalpark (1)
- Neokeynesianismus (1)
- Neue Institutionenökonomik (1)
- Neukeynesianisch (1)
- Neuronale Netze (1)
- Neuronales Netz (1)
- New Keynesian (1)
- Nicht börsennotierte Unternehmen (1)
- Non-Audit Services (1)
- Nutzen (1)
- Nutzenvergleich (1)
- OKSTRA (1)
- OWL (1)
- Objektgruppenanalyse (1)
- Oligopol (1)
- Online-Community (1)
- Online-Handel (1)
- Onlinehandel (1)
- Ontologie (1)
- Optimierung (1)
- Ordinal Categorical Indictators (1)
- Organisationstheorie (1)
- Originators (1)
- Outcomes (1)
- PaaS (1)
- Pandemie (1)
- Paneldaten (1)
- Partner für Innovation (1)
- Patent (1)
- Patent Contest (1)
- Patente (1)
- Patentwettbewerb (1)
- Pendeln (1)
- People's Bank of China (1)
- Performance (1)
- Performance Measurement (1)
- Personalbeschaffung (1)
- Personalmarketing (1)
- Personalpolitik (1)
- Pflanzenbau (1)
- Pharmaceutical markets (1)
- Pharmazeutische Industrie (1)
- Planungssystem (1)
- Planwirtschaft (1)
- Platform Tariff (1)
- Plattformtarif (1)
- Polen (1)
- Politische Ökonomie (1)
- Pollution (1)
- Polynomial Factor Models (1)
- Postwachstumsökonomie (1)
- Practitioner's guide (1)
- Preisberwachung (1)
- Preisbildung (1)
- Preisbindung (1)
- Preisparitätsklausel (1)
- Preisvergleich (1)
- Preisänderung (1)
- Price Parity Clause (1)
- Private Altersversorgung (1)
- Private Companies (1)
- Private Firms (1)
- Private Unternehmen (1)
- Privatkundengeschäft (1)
- Privatsphäre (1)
- Privatunternehmen (1)
- Product Quality (1)
- Production Site (1)
- Produktdiversifikation (1)
- Produktionsstandort (1)
- Produktqualität (1)
- Prognosen (1)
- Programmbibliothek (1)
- Project Management (1)
- Projektmanagement (1)
- Property rights approach (1)
- Protected areas (1)
- Prüferwahl (1)
- Prüfung (1)
- Prüfungsbericht (1)
- Prüfungsforschung (1)
- Prüfungspartner (1)
- Psychologie (1)
- Public Administration (1)
- Public Debt (1)
- Public E-Procurement (1)
- Public Road Provision (1)
- Public Tendering (1)
- Publizitätspflicht (1)
- Purpose (1)
- Qualität (1)
- Quartalsbericht (1)
- R package (1)
- RFID (1)
- Rahmenbedingungen (1)
- Rapid Prototyping <Fertigung> (1)
- Rational Expectations (1)
- Rationale Erwartungen (1)
- Realsteuern (1)
- Rechtsprechung (1)
- Rechtsreform (1)
- Reference pricing schemes (1)
- Regional development (1)
- Regional trade (1)
- Regionaler Arbeitsmarkt (1)
- Regionaler Handel (1)
- Regionalplanung (1)
- Regionalpolitik (1)
- Regionalvermarktung (1)
- Regionalökonomie (1)
- Regulation (1)
- Regulierung (1)
- Reihenfolgeplanung (1)
- Relevant market (1)
- Remix (1)
- Rente (1)
- Rentenberechnung (1)
- Rentenentscheidung (1)
- Rentenversicherung (1)
- Requirements Management (1)
- Resource allocation (1)
- Resource-based view (1)
- Restrukturierung (1)
- Retirement Decision (1)
- Risikomanagement (1)
- Risk Management (1)
- Risk-sharing schemes (1)
- Roboter (1)
- Rolling Estimation (1)
- SAP BW (1)
- SaaS (1)
- Schutzgebiete (1)
- Schwellenländer (1)
- Schätzung (1)
- Segmentierung (1)
- Selbstorganisation (1)
- Semi-Markov-Prozess (1)
- Sensors (1)
- Service (1)
- Shareholder Voting (1)
- Shopping Center (1)
- Sicherheit am Arbeitsplatz (1)
- Simulated Probabilities (1)
- Simulierte Wahrscheinlichkeiten (1)
- Skalierbarkeit (1)
- Smart Fitting Room (1)
- Software (1)
- Software Engineering (1)
- Softwareadaption (1)
- Softwarebibliothek (1)
- Sourcing (1)
- Sozialbilanz (1)
- Soziale Mobilität (1)
- Soziale Sicherheit (1)
- Soziale Verantwortung (1)
- Soziale Wohlfahrt (1)
- Sozialpolitik (1)
- Sozialstaat (1)
- Specification Analysis (1)
- Spezialisierung (1)
- Spezifikation (1)
- Spezifikationsanalyse (1)
- Spitzentechnologie (1)
- Squeeze-out (1)
- Stadtentwicklung (1)
- Stadtplanung (1)
- Stadtteilzentren (1)
- Stadtteilzentrum (1)
- Stadtviertel (1)
- Stakeholder (1)
- Standardsoftware (1)
- Standortfaktor <Wirtschaft> (1)
- Standortpolitik (1)
- Standortwettbewerb (1)
- Start-up (1)
- State-of-the-Art (1)
- Statistical misconception (1)
- Steuerentstrickung (1)
- Steuerhinterziehung (1)
- Steuern (1)
- Steuerneutralität (1)
- Steueroase (1)
- Steuerpolitik (1)
- Steuervermeidung (1)
- Steuerwahrnehmung (1)
- Stiftung (1)
- Strategic Management (1)
- Strategische Entscheidungsfindung (1)
- Strategische Planung (1)
- Structural Equation Modeling (SEM) (1)
- Structural equation modelling (1)
- Strukturanalyse (1)
- Strukturgleichungsmodell (1)
- Subsidies (1)
- Success Factors (1)
- Supply Management (1)
- Systematischer Überblick (1)
- Systemintegration (1)
- THESEUS (1)
- Takeover (1)
- Taylor-Regel (1)
- Technische Innovation (1)
- Technologieunternehmen (1)
- Technology Acceptance (1)
- Teillose (1)
- Testing parameter difference (1)
- Textile Industry (1)
- Textileinzelhandel (1)
- Textilindustrie (1)
- Thin Capitalization (1)
- Thin Capitalization Rules (1)
- Thingiverse (1)
- Tool (1)
- Tourism (1)
- Transaction costs (1)
- Transformation (1)
- Transformationsstaat (1)
- Transmissionsmechanismus (1)
- Transportlosgröße (1)
- Typologie (1)
- US-GAAP (1)
- Ultimatum Game (1)
- Umverteilung (1)
- Umwandlungsvorgänge (1)
- Umweltverschmutzung (1)
- Unemployment (1)
- Unilever (1)
- Universität (1)
- Unterfranken (1)
- Unterkapitalisierung (1)
- Unternehmensakquisition (1)
- Unternehmensentwicklung (1)
- Unternehmensergebnis (1)
- Unternehmensethik (1)
- Unternehmensführung (1)
- Unternehmenskauf (1)
- Unternehmenskultur (1)
- Unternehmensplanung (1)
- Unternehmensteuerharmonisierung (1)
- Unternehmenszusammenschluss (1)
- Urteilsanalyse (1)
- User-Guidelines (1)
- VUCA world (1)
- Valuation (1)
- Vektorfehlerkorrekturmodell (1)
- Verarbeitendes Gewerbe (1)
- Verbraucherverhalten (1)
- Vergabe (1)
- Verhaltensökonomik (1)
- Verlag (1)
- Vermarktung (1)
- Vermögensgegenstand (1)
- Versicherungsaufsicht (1)
- Versicherungsbetrieb (1)
- Versicherungsmarkt (1)
- Versicherungsunternehmen (1)
- Versorgung (1)
- Verteilungspolitik (1)
- Vertical integration (1)
- Vertikalvereinbarungen (1)
- Verwaltung (1)
- Virtualisierung (1)
- Vorstandsvorsitzender (1)
- Vorstandswechsel (1)
- Wal-Mart Stores (1)
- Wechselkurs (1)
- Welthandel (1)
- Werbung (1)
- Werkzeug (1)
- Wert (1)
- Wertfreiheit (1)
- Werturteilsfreiheit (1)
- Wettbewerbschancen (1)
- Wettbewerbskonzept (1)
- Wicksell-Effekt (1)
- Wicksellian model (1)
- Window Guidance (1)
- Wirtschaftliche Integration (1)
- Wirtschaftsinformatik (1)
- Wirtschaftskreislauf (1)
- Wirtschaftsreform (1)
- Wissenserwerb (1)
- Wissenspakete (1)
- Women entrepreneurs (1)
- Währungskrise (1)
- Währungsraum (1)
- Währungsunion (1)
- Würzburg (1)
- Zentralbankintervention (1)
- Zinsregeln (1)
- Zwickau (1)
- Zwischenbericht (1)
- accounting (1)
- acquisition behavior (1)
- adaptation market place (1)
- adaptive organisation (1)
- agent-based macroeconomic computer simulation (1)
- amerikanische Einzelhandelsunternehmen (1)
- analytical model building (1)
- anchor country (1)
- artificial neural networks (1)
- audit fees enforcement interim reporting (1)
- auditor independence (1)
- automotive industry (1)
- bank mergers (1)
- batch shipments (1)
- behavioral economics (1)
- benefactor (1)
- bioimage analysis (1)
- biosphere reserve (1)
- biotechnology industry (1)
- book market (1)
- business (1)
- business culture (1)
- capacity control (1)
- carbon footprint (1)
- city-centre shopping locations (1)
- city-centre shopping malls (1)
- classsification scheme (1)
- cluster (1)
- coherent risk measures (1)
- collaborative research (1)
- collective refusal to supply (1)
- compensation (1)
- competition (1)
- competition policy (1)
- competitive strategy (1)
- complementary currencies (1)
- consultation business (1)
- consumerism (1)
- context-dependent preferences (1)
- corporate ethics (1)
- corporations (1)
- count time series (1)
- country-of-origin effect (1)
- credit channel (1)
- curriculum research (1)
- data (1)
- data economics (1)
- degrowth (1)
- demand goods (1)
- demographic change (1)
- demographischer Wandel (1)
- drivers of growth (1)
- dynamic stochastic optimisation (1)
- dynamisch stochastische Optimierung (1)
- earnings management (1)
- economic growth (1)
- economic policy (1)
- elderly and aged consumers (1)
- electric mobility (1)
- electronic marketplace (1)
- elektronischer Marktplatz (1)
- embeddedness (1)
- emissions (1)
- empirische Analyse (1)
- employee (1)
- employee share ownership (1)
- energy (1)
- enforcement (1)
- entanglement (1)
- entropy production (1)
- evaluation (1)
- event-study (1)
- expected shortfall (1)
- expectiles (1)
- experience (1)
- external balance (1)
- externes Gleichgewicht (1)
- female entrepreneurs (1)
- financial linkages (1)
- fiscal federalism (1)
- foreclosure (1)
- foreign bank (1)
- foreign companies (1)
- foreign exchange market interventions (1)
- foundation (1)
- future information (1)
- geldpolitische Transmission (1)
- gesetzliche Anforderungen (1)
- growth (1)
- health care system (1)
- heteroskedasticity (1)
- hidden action (1)
- horizontal merger (1)
- hospital (1)
- human resource management (1)
- identification (1)
- implied cost of capital (1)
- implizite Kapitalkosten (1)
- incentive wage (1)
- index (1)
- index effects (1)
- index replacements (1)
- inflation targeting (1)
- intellectual property (1)
- interest rate rules (1)
- interim reporting (1)
- internal balance (1)
- international banking (1)
- international trade (1)
- internes Gleichgewicht (1)
- intrinsic value models (1)
- investment decision (1)
- key performance indicators (1)
- konsistente Verknüpfung von Strom- und Bestandsgrößen (1)
- labor demand (1)
- labor market (1)
- labor market reform (1)
- labor supply decision (1)
- labor unions (1)
- learning curve (1)
- learning effect (1)
- learning-by-doing (1)
- life cycle simulation (1)
- locational competition (1)
- lot streaming (1)
- luxury market (1)
- machine learning (1)
- managed floating (1)
- management turnover (1)
- market concentration (1)
- market entry (1)
- market entry decisions (1)
- market segmentation (1)
- matching model (1)
- medical device industry (1)
- mid quantiles (1)
- monetary and fiscal policy (1)
- monetary conditions index (1)
- monetary policy transmission (1)
- monetary theory (1)
- monetary union (1)
- moral hazard (1)
- multi-level perspective (1)
- mutual funds (1)
- neoclassical growth model (1)
- new institutional economics (1)
- numerical economics (1)
- numerische Gleichgewichtsmodelle (1)
- occupational health and safety (1)
- occupational injury (1)
- offshore (1)
- old age security (1)
- optimale Suchleistung (1)
- optimization (1)
- organisational design (1)
- organizational science (1)
- output elasticities (1)
- overwork (1)
- package (1)
- partnerships (1)
- pension reform (1)
- perceived external financial reporting quality (1)
- performance (1)
- personnel recruitment (1)
- positioning (1)
- preference construction (1)
- procurement transaction (1)
- product diversification (1)
- profit-sharing (1)
- publishing house (1)
- purchasing portfolio matrices (1)
- purchasing strategies (1)
- queueing (1)
- real estate (1)
- real laboratory (1)
- rebate systems (1)
- regional economic circulation (1)
- regional labeling (1)
- regulatory capital (1)
- relative Leistungsbewertung (1)
- relative performance evaluation (1)
- retail price maintenance (1)
- revealed preference (1)
- s) Order Policy (1)
- salience theory (1)
- second-tier cities (1)
- service (1)
- simultane Losgrößen- und Reihenfolgeplanung (1)
- social innovation (1)
- social policy (1)
- sozialer Überschuss (1)
- spillovers (1)
- stock markets (1)
- stock options (1)
- stock-flow consistent (1)
- sub-batches (1)
- subadditivity (1)
- subsidies (1)
- supervisory board (1)
- supply chain management (1)
- supply managament (1)
- sustainable lifestyles (1)
- sustainable regional development (1)
- tail conditional expectation (1)
- tax arbitrage (1)
- tax avoidance (1)
- tax haven (1)
- tax havens (1)
- tax perception (1)
- taxes (1)
- technological growth (1)
- text mining (1)
- topic modeling (1)
- trade unions (1)
- transaction utility (1)
- trukturgleichungsmodell (1)
- unicorns (1)
- unobservable contracts (1)
- upstream competition (1)
- utility (1)
- valuation (1)
- value at risk (1)
- value chain (1)
- vector error correction model (1)
- vertical agreements (1)
- welfare (1)
- working hours (1)
- Äquivalenzprinzip (1)
- Öffentliche Auftragsvergabe (1)
- Öffentliche Bauprojekte (1)
- Öffentliche Schulden (1)
- Öffentliche Verwaltung (1)
- Öffentlicher Auftrag (1)
- Öffentlicher Sektor (1)
- Öffentliches Straßenwesen (1)
- Ökonomische Theorie des Föderalismus (1)
- Österreich (1)
- Übernahme (1)
- Übernahmeangebot (1)
- ökonomische Theorie der Verfassung (1)
- überlappende Fertigung (1)
Institute
- Betriebswirtschaftliches Institut (75)
- Volkswirtschaftliches Institut (42)
- Institut für Geographie und Geologie (16)
- Institut für Kulturwissenschaften Ost- und Südasiens (12)
- Wirtschaftswissenschaftliche Fakultät (7)
- Graduate School of Law, Economics, and Society (4)
- Juristische Fakultät (3)
- Universität Würzburg (2)
- Institut für Mathematik (1)
- Institut für Psychologie (1)
Sonstige beteiligte Institutionen
ResearcherID
- B-4606-2017 (1)
- I-5818-2014 (1)
Compared to other countries, China was particularly early in developing a comprehensive set of policies to promote electric mobility (e-mobility). The aim of this study is to examine how China’s e-mobility development – through changes in formal institutions as well as market forces – has affected German passenger car manufacturers and their competitive environment and positions. The study is guided by two strands of research: new institutional economics and strategic management literature. A holistic multiple-case design is used to analyze five German case study firms. Qualitative interview data are collected through interviews and analyzed using a thematic analysis. The results show that the electric transformation in China has been shaped by changes in formal institutions at the macro, meso, and micro levels. Interestingly, the case study firms were affected not only by changes in China’s formal institutions but also by disparities between institutions in China and Europe. Furthermore, the data suggest that German car manufacturers are facing an increasingly competitive environment in China: at least four forces in Porter’s five-forces model seem to have intensified in recent years. The extent to which the case study firms have been affected by these developments may depend on the industry segments in which they are positioned. However, it can be argued that the electric transition has blurred the lines between traditional segments of the car industry to some extent. The interview data do not provide evidence that any of the German car brands have substantially changed their positioning, but they do suggest that some of the case study companies did not have an adequate offering for the Chinese market at the time of the interviews. In addition, the study finds that China’s transition to e-mobility has led to changes in various parts of the German automakers’ value chains, including production, sales, marketing, services, research and development, and procurement. Whether these changes will ultimately result in competitive advantage, parity, or disadvantage remains to be seen.
Das vorliegende Buch beschäftigt sich anhand einer Sammlung von realen Fällen, die in Aufgabenform formuliert sind, mit dem leider oft gestörten Verhältnis von Theorie und Praxis in der rechtsgeprägten Unternehmensbewertung.
Es weist ähnlich wie „normale“ Fallsammlungen die jeweiligen Aufgabenstellungen und die zugehörigen Lösungen aus. Die eigentlichen Fragestellungen in den Aufgabentexten sind durch kurze Erläuterungen eingerahmt, damit jeder Fall als solcher von einem mit Bewertungsfragen halbwegs Vertrauten relativ leicht verstanden und in seiner Bedeutung eingeordnet werden kann. Dieses Vorgehen ähnelt wiederum Lehrbüchern, die Inhalte über Fälle vermitteln, nur dass hier nicht hypothetische Fälle das jeweils idealtypisch richtige Vorgehen zeigen, sondern Praxisfälle plakative Verstöße contra legem artis.
Complementary currencies have spread to many places around the world at the beginning of the 21st century. Creating sustainable economic cycles and short transport routes are often the goals of introducing them. Due to their manageability, regional currencies can be embedded in debates of regional economics and sustainability. Above all, they are suitable for democratic experiments that can show in real environments whether currency designs work as examples of collaborative communities and research. One of these monetary experiments is the climate bonus, which is linked to the local currency Chiemgauer. The research path goes into the daily routine of a real laboratory to find out which methods would be effective enough to deliver carbon savings. The climate bonus creates a monetary network where people can try out new behaviors in a protected space. As a result, three years after the initiation of the project, carbon reductions are above expectations.
The collection at hand is concerned with learning curve effects in hospitals as highly specialized expert organizations and comprises four papers, each focusing on a different aspect of the topic. Three papers are concerned with surgeons, and one is concerned with the staff of the emergency room in a conservative treatment.
The preface compactly addresses the steadily increasing health care costs and economic pressure, the hospital landscape in Germany as well as its development. Furthermore, the DRG lump-sum compensation and the characteristics of the health sector, which is strongly regulated by the state and in which ethical aspects must be omnipresent, are outlined. Besides, the benefit of knowing about learning curve effects in order to cut costs and to keep quality stable or even improve it, is addressed.
The first paper of the collection investigates the learning effects in a hospital which has specialized on endoprosthetics (total hip and knee replacement). Doing so, the specialized as well as the non-specialized interventions are studied. Costs are not investigated directly, but cost indicators. The indicator of costs in the short term are operating room times. The one of medium- to long-term costs is quality. It is operationalized by complications in the post-anesthesia care unit. The study estimates regression models (OLS and logit). The results indicate that the specialization comes along with advantages due to learning effects in terms of shorter operating room times and lower complication rates in endoprosthetic interventions. For the non-specialized interventions, the results are the same. There are no possibly negative effects of specialization on non-specialized surgeries, but advantageous spillover effects. Altogether, the specialization can be regarded as reasonable, as it cuts costs of all surgeries in the short, medium, and long term. The authors are Carsten Bauer, Nele Möbs, Oliver Unger, Andrea Szczesny, and Christian Ernst.
In the second paper surgeons’ learning curves effects in a teamwork vs. an individual work setting are in the focus of interest. Thus, the study combines learning curve effects with teamwork in health care, an issue increasingly discussed in recent literature. The investigated interventions are tonsillectomies (surgical excision of the palatine tonsils), a standard intervention. The indicator of costs in the short and medium to long term are again operating room times and complications as a proxy for quality respectively. Complications are secondary bleedings, which usually occur a few days after surgery. The study estimates regression models (OLS and logit). The results show that operating room times decrease with increasing surgeon’s experience. Surgeons who also operate in teams learn faster than the ones always operating on their own. Thus, operating room times are shorter for surgeons who also take part in team interventions. As a special feature, the data set contains the costs per case. This enables assuring that the assumed cost indicators are valid. The findings recommend team surgeries especially for resident physicians. The authors are Carsten Bauer, Oliver Unger, and Martin Holderried.
The third paper is dedicated to stapes surgery, a therapy for conductive hearing loss caused by otosclerosis (overflow bone growth). It is conceptually simple, but technically difficult. Therefore, it is regarded as the optimum to study learning curve effects in surgery. The paper seeks a comprehensive investigation. Thus, operating room times are employed as short-term cost indicator and quality as the medium to long term one. To measure quality, the postoperative difference between air and bone conduction threshold as well as a combination of this difference and the absence of complications. This paper also estimates different regression models (OLS and logit). Besides investigating the effects on department level, the study also considers the individual level, this means operating room times and quality are investigated for individual surgeons. This improves the comparison of learning curves, as the surgeons worked under widely identical conditions. It becomes apparent that the operating room times initially decrease with increasing experience. The marginal effect of additional experience gets smaller until the direction of the effect changes and the operating room times increase with increasing experience, probably caused by the allocation of difficult cases to the most experienced surgeons. Regarding quality, no learning curve effects are observed. The authors are Carsten Bauer, Johannes Taeger, and Kristen Rak.
The fourth paper is a systematic literature review on learning effects in the treatment of ischemic strokes. In case of stroke, every minute counts. Therefore, there is the inherent need to reduce the time from symptom onset to treatment. The article is concerned with the reduction of the time from arrival at the hospital to thrombolysis treatment, the so-called “door-to-needle time”. In the literature, there are studies on learning in a broader sense caused by a quality improvement program as well as learning in a narrower sense, in which learning curve effects are evaluated. Besides, studies on the time differences between low-volume and high-volume hospitals are considered, as the differences are probably the result of learning and economies of scale. Virtually all the 165 evaluated articles report improvements regarding the time to treatment. Furthermore, the clinical results substantiate the common association of shorter times from arrival to treatment with improved clinical outcomes. The review additionally discusses the economic implications of the results. The author is Carsten Bauer.
The preface brings forward that after the measurement of learning curve effects, further efforts are necessary for using them in order to increase efficiency, as the issue does not admit of easy, standardized solutions. Furthermore, the postface emphasizes the importance of multiperspectivity in research for the patient outcome, the health care system, and society.
Recent computing advances are driving the integration of artificial intelligence (AI)-based systems into nearly every facet of our daily lives. To this end, AI is becoming a frontier for enabling algorithmic decision-making by mimicking or even surpassing human intelligence. Thereupon, these AI-based systems can function as decision support systems (DSSs) that assist experts in high-stakes use cases where human lives are at risk. All that glitters is not gold, due to the accompanying complexity of the underlying machine learning (ML) models, which apply mathematical and statistical algorithms to autonomously derive nonlinear decision knowledge. One particular subclass of ML models, called deep learning models, accomplishes unsurpassed performance, with the drawback that these models are no longer explainable to humans. This divergence may result in an end-user’s unwillingness to utilize this type of AI-based DSS, thus diminishing the end-user’s system acceptance.
Hence, the explainable AI (XAI) research stream has gained momentum, as it develops techniques to unravel this black-box while maintaining system performance. Non-surprisingly, these XAI techniques become necessary for justifying, evaluating, improving, or managing the utilization of AI-based DSSs. This yields a plethora of explanation techniques, creating an XAI jungle from which end-users must choose. In turn, these techniques are preliminarily engineered by developers for developers without ensuring an actual end-user fit. Thus, it renders unknown how an end-user’s mental model behaves when encountering such explanation techniques.
For this purpose, this cumulative thesis seeks to address this research deficiency by investigating end-user perceptions when encountering intrinsic ML and post-hoc XAI explanations. Drawing on this, the findings are synthesized into design knowledge to enable the deployment of XAI-based DSSs in practice. To this end, this thesis comprises six research contributions that follow the iterative and alternating interplay between behavioral science and design science research employed in information systems (IS) research and thus contribute to the overall research objectives as follows: First, an in-depth study of the impact of transparency and (initial) trust on end-user acceptance is conducted by extending and validating the unified theory of acceptance and use of technology model. This study indicates both factors’ strong but indirect effects on system acceptance, validating further research incentives. In particular, this thesis focuses on the overarching concept of transparency. Herein, a systematization in the form of a taxonomy and pattern analysis of existing user-centered XAI studies is derived to structure and guide future research endeavors, which enables the empirical investigation of the theoretical trade-off between performance and explainability in intrinsic ML algorithms, yielding a less gradual trade-off, fragmented into three explainability groups. This includes an empirical investigation on end-users’ perceived explainability of post-hoc explanation types, with local explanation types performing best. Furthermore, an empirical investigation emphasizes the correlation between comprehensibility and explainability, indicating almost significant (with outliers) results for the assumed correlation. The final empirical investigation aims at researching XAI explanation types on end-user cognitive load and the effect of cognitive load on end-user task performance and task time, which also positions local explanation types as best and demonstrates the correlations between cognitive load and task performance and, moreover, between cognitive load and task time. Finally, the last research paper utilizes i.a. the obtained knowledge and derives a nascent design theory for XAI-based DSSs. This design theory encompasses (meta-) design requirements, design principles, and design features in a domain-independent and interdisciplinary fashion, including end-users and developers as potential user groups. This design theory is ultimately tested through a real-world instantiation in a high-stakes maintenance scenario.
From an IS research perspective, this cumulative thesis addresses the lack of research on perception and design knowledge for an ensured utilization of XAI-based DSS. This lays the foundation for future research to obtain a holistic understanding of end-users’ heuristic behaviors during decision-making to facilitate the acceptance of XAI-based DSSs in operational practice.
We quantify the contemporaneous relationships among stock markets in the euro area, the United States, and a group of emerging economies over the period from 2008 to 2017. Exploiting the heteroskedasticity in the stock market data, we identify shocks that originated in the respective domestic markets and shocks that are common to all markets. Our results underline the leading role of the United States in international equity markets, but also point to the importance of indirect spillovers for all economies. Variance decompositions show that while domestic shocks explain the bigger part of the variation in each stock market, a substantial part of the variation in the euro area and the emerging economies can be attributed to foreign shocks. A comparison with a sample covering the pre‐crisis period from 1999 to 2007 suggests a strengthening of the linkages among global stock markets in recent years. In particular, the spillovers from advanced to emerging economies have become more pronounced.
In dieser Dissertation werden ausgewählte Aspekte der Steuervermeidung und grenzüberschreitenden Besteuerung betrachtet. Im Teil B liegt der Fokus auf der Empirie zu Steuervermeidung und Gewinnverlagerung multinationaler Unternehmen mit drei einzelnen Aufsätzen. Der Teil C untersucht die unterschiedliche Besteuerung von Human- und Sachvermögen anhand der beiden fundamentalen Besteuerungsprinzipien des Äquivalenz- und des Leistungsfähigkeitsprinzips. Der letzte Aufsatz (Teil D) analysiert das Werturteilsfreiheitspostulat im Stakeholder-Ansatz und zeigt mithilfe eines Fallbeispiels, wie die Unternehmensbesteuerung in unterschiedliche Stakeholder-Ansätze integriert werden kann. Eine abschließende Gesamtwürdigung geht auf verbleibende Forschungsfragen ein (Teil E).
Somit wird in der vorliegenden Dissertation grenzüberschreitende Besteuerung anhand betriebswirtschaftlicher, besteuerungsprinzipiengestützter bzw. dogmatischer und wissenschaftstheoretischer Gesichtspunkte untersucht.
Structural equation modeling using partial least squares (PLS-SEM) has become a main-stream modeling approach in various disciplines. Nevertheless, prior literature still lacks a practical guidance on how to properly test for differences between parameter estimates. Whereas existing techniques such as parametric and non-parametric approaches in PLS multi-group analysis solely allow to assess differences between parameters that are estimated for different subpopulations, the study at hand introduces a technique that allows to also assess whether two parameter estimates that are derived from the same sample are statistically different. To illustrate this advancement to PLS-SEM, we particularly refer to a reduced version of the well-established technology acceptance model.
Salience bias and overwork
(2022)
In this study, we enrich a standard principal–agent model with hidden action by introducing salience-biased perception on the agent's side. The agent's misguided focus on salient payoffs, which leads the agent's and the principal's probability assessments to diverge, has two effects: First, the agent focuses too much on obtaining a bonus, which facilitates incentive provision. Second, the principal may exploit the diverging probability assessments to relax participation. We show that salience bias can reverse the nature of the inefficiency arising from moral hazard; i.e., the principal does not necessarily provide insufficient incentives that result in inefficiently low effort but instead may well provide excessive incentives that result in inefficiently high effort.
Over the last few decades, hours worked per capita have declined substantially in many OECD economies. Using the standard neoclassical growth model with endogenous work–leisure choice, we assess the role of trend growth slowdown in accounting for the decline in hours worked. In the model, a permanent reduction in technological growth decreases steady‐state hours worked by increasing the consumption–output ratio. Our empirical analysis exploits cross‐country variation in the timing and size of the decline in technological growth to show that technological growth has a highly significant positive effect on hours. A decline in the long‐run trend of technological growth by 1 percentage point is associated with a decline in trend hours worked in the range of 1–3%. This result is robust to controlling for taxes, which have been found in previous studies to be an important determinant of hours. Our empirical finding is quantitatively in line with the one implied by a calibrated version of the model, though evidence for the model’s implication that the effect on hours works via changes in the consumption–output ratio is rather mixed.