TY - JOUR A1 - Smieliauskas, Wally A1 - Bewley, Kathryn A1 - Gronewold, Ulfert A1 - Menzefricke, Ulrich T1 - Misleading Forecasts in Accounting Estimates BT - a Form of Ethical Blindness in Accounting Standards? JF - Journal of business ethics N2 - The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. KW - Ethical accounting estimates KW - Estimation uncertainty KW - IASB accounting conceptual framework KW - Accounting standards KW - Auditing standards Y1 - 2016 U6 - https://doi.org/10.1007/s10551-016-3289-1 SN - 0167-4544 SN - 1573-0697 VL - 152 IS - 2 SP - 437 EP - 457 PB - Springer CY - Dordrecht ER - TY - JOUR A1 - Möring, Sebastian A1 - Leino, Olli Tapio T1 - Beyond games as political education BT - Neo-liberalism in the contemporary computer game form JF - Journal of Gaming & Virtual Worlds N2 - This article introduces the juxtaposed notions of liberal and neo-liberal gameplay in order to show that, while forms of contemporary game culture are heavily influenced by neo-liberalism, they often appear under a liberal disguise. The argument is grounded in Claus Pias’ idea of games as always a product of their time in terms of economic, political and cultural history. The article shows that romantic play theories (e.g. Schiller, Huizinga and Caillois) are circling around the notion of play as ‘free’, which emerged in parallel with the philosophy of liberalism and respective socio-economic developments such as the industrialization and the rise of the nation state. It shows further that contemporary discourse in computer game studies addresses computer game/play as if it still was the romantic form of play rooted in the paradigm of liberalism. The article holds that an account that acknowledges the neo-liberalist underpinnings of computer games is more suited to addressing contemporary computer games, among which are phenomena such as free to play games, which repeat the structures of a neo-liberal society. In those games the players invest time and effort in developing their skills, although their future value is mainly speculative – just like this is the case for citizens of neo-liberal societies. Y1 - 2016 U6 - https://doi.org/10.1386/jgvw.8.2.145_1 SN - 1757-191X VL - 8 IS - 2 SP - 145 EP - 161 PB - Intellect CY - Bristol ER - TY - JOUR A1 - Trautwein, Matthias A1 - Fredriksson, Kai A1 - Möller, Heiko Michael A1 - Exner, Thomas E. T1 - Automated assignment of NMR chemical shifts based on a known structure and 4D spectra JF - Journal of biomolecular NMR N2 - Apart from their central role during 3D structure determination of proteins the backbone chemical shift assignment is the basis for a number of applications, like chemical shift perturbation mapping and studies on the dynamics of proteins. This assignment is not a trivial task even if a 3D protein structure is known and needs almost as much effort as the assignment for structure prediction if performed manually. We present here a new algorithm based solely on 4D [H-1, N-15]-HSQC-NOESY-[H-1, N-15]-HSQC spectra which is able to assign a large percentage of chemical shifts (73-82 %) unambiguously, demonstrated with proteins up to a size of 250 residues. For the remaining residues, a small number of possible assignments is filtered out. This is done by comparing distances in the 3D structure to restraints obtained from the peak volumes in the 4D spectrum. Using dead-end elimination, assignments are removed in which at least one of the restraints is violated. Including additional information from chemical shift predictions, a complete unambiguous assignment was obtained for Ubiquitin and 95 % of the residues were correctly assigned in the 251 residue-long N-terminal domain of enzyme I. The program including source code is available at https://github.com/thomasexner/4Dassign. KW - Chemical shift assignment KW - Protein KW - 3D structure KW - 4D NOESY Y1 - 2016 U6 - https://doi.org/10.1007/s10858-016-0050-0 SN - 0925-2738 SN - 1573-5001 VL - 65 SP - 217 EP - 236 PB - Springer CY - Dordrecht ER - TY - JOUR A1 - Maier, Stefan K. A1 - Poluektov, Georgiy A1 - Jester, Stefan-S. A1 - Möller, Heiko Michael A1 - Hoeger, Sigurd T1 - Fast Oxidative Cyclooligomerization towards Low- and High-Symmetry Thiophene Macrocycles JF - Chemistry - a European journal N2 - Macrocycles with quaterthiophene subunits were obtained by cyclooligomerization by direct oxidative coupling of unsubstituted dithiophene moieties. The rings were closed with high selectivity by an α,β′-connection of the thiophenes as proven by NMR spectroscopy. The reaction of the precursor with terthiophene moieties yielded the symmetric α,α′-linked macrocycle in low yield together with various differently connected isomers. Blocking of the β-position of the half-rings yielded selectively the α,α′-linked macrocycle. Selected cyclothiophenes were investigated by scanning tunneling microscopy, which displayed the formation of highly ordered 2D crystalline monolayers. KW - cyclooligomers KW - scanning tunneling microscopy KW - self-assembled monolayers KW - shape-persistent macrocycles KW - thiophenes Y1 - 2016 U6 - https://doi.org/10.1002/chem.201503211 SN - 0947-6539 SN - 1521-3765 VL - 22 SP - 1379 EP - 1384 PB - Wiley-VCH CY - Weinheim ER - TY - JOUR A1 - Prestel, Andreas A1 - Möller, Heiko Michael T1 - Spatio-temporal control of cellular uptake achieved by photoswitchable cell-penetrating peptides JF - Chemical communications N2 - The selective uptake of compounds into specific cells of interest is a major objective in cell biology and drug delivery. By incorporation of a novel, thermostable azobenzene moiety we generated peptides that can be switched optically between an inactive state and an active, cell-penetrating state with excellent spatio-temporal control. Y1 - 2016 U6 - https://doi.org/10.1039/c5cc06848g SN - 1359-7345 SN - 1364-548X VL - 52 SP - 701 EP - 704 PB - Royal Society of Chemistry CY - Cambridge ER - TY - JOUR A1 - Holert, Johannes A1 - Yücel, Onur A1 - Jagmann, Nina A1 - Prestel, Andreas A1 - Möller, Heiko Michael A1 - Philipp, Bodo T1 - Identification of bypass reactions leading to the formation of one central steroid degradation intermediate in metabolism of different bile salts in Pseudomonas sp strain Chol1 JF - Environmental microbiology Y1 - 2016 U6 - https://doi.org/10.1111/1462-2920.13192 SN - 1462-2912 SN - 1462-2920 VL - 18 SP - 3373 EP - 3389 PB - Wiley-Blackwell CY - Hoboken ER - TY - THES A1 - Böhm, Verónica Julia T1 - La imperfectividad en la prensa española y su relación con las categorías semánticas de modalidad y evidencialidad T2 - Potsdam Linguistic Investigations / Potsdamer Linguistische Untersuchungen / Recherches Linguistiques à Potsdam ; 19 N2 - Este libro adopta un enfoque semántico-funcional en el estudio de la imperfectividad en el español. La imperfectividad, como categoría semántico-funcional, encuentra afinidades con otras funciones semánticas, donde el valor de verdad de una situación se presenta como indeterminado o impreciso como, por ejemplo, en la reproducción de citas y distanciamiento del hablante frente a lo dicho; de manera que la imperfectividad se solapa con la modalidad y evidencialidad. Asimismo, se analizan las funciones secundarias de la imperfectividad relacionadas con la modalidad epistémica y evidencialidad indirecta en la prensa española. En todos los casos, los textos analizados proceden de corpus reales del español (CREA, Corpus del Español y GlossaNet). Y1 - 2016 SN - 978-3-631-66776-7 PB - Lang CY - Frankfurt am Main ER - TY - JOUR A1 - Stolle, Claudia A1 - Michaelis, Ingo A1 - Rauberg, Jan T1 - The role of high-resolution geomagnetic field models for investigating ionospheric currents at low Earth orbit satellites JF - Earth, planets and space N2 - Low Earth orbiting geomagnetic satellite missions, such as the Swarm satellite mission, are the only means to monitor and investigate ionospheric currents on a global scale and to make in situ measurements of F region currents. High-precision geomagnetic satellite missions are also able to detect ionospheric currents during quiet-time geomagnetic conditions that only have few nanotesla amplitudes in the magnetic field. An efficient method to isolate the ionospheric signals from satellite magnetic field measurements has been the use of residuals between the observations and predictions from empirical geomagnetic models for other geomagnetic sources, such as the core and lithospheric field or signals from the quiet-time magnetospheric currents. This study aims at highlighting the importance of high-resolution magnetic field models that are able to predict the lithospheric field and that consider the quiet-time magnetosphere for reliably isolating signatures from ionospheric currents during geomagnetically quiet times. The effects on the detection of ionospheric currents arising from neglecting the lithospheric and magnetospheric sources are discussed on the example of four Swarm orbits during very quiet times. The respective orbits show a broad range of typical scenarios, such as strong and weak ionospheric signal (during day- and nighttime, respectively) superimposed over strong and weak lithospheric signals. If predictions from the lithosphere or magnetosphere are not properly considered, the amplitude of the ionospheric currents, such as the midlatitude Sq currents or the equatorial electrojet (EEJ), is modulated by 10-15 % in the examples shown. An analysis from several orbits above the African sector, where the lithospheric field is significant, showed that the peak value of the signatures of the EEJ is in error by 5 % in average when lithospheric contributions are not considered, which is in the range of uncertainties of present empirical models of the EEJ. KW - Geomagnetic field KW - Ionospheric current KW - Geomagnetic models Y1 - 2016 U6 - https://doi.org/10.1186/s40623-016-0494-1 SN - 1880-5981 VL - 68 PB - Springer CY - Heidelberg ER - TY - JOUR A1 - Denecke, Klaus-Dieter T1 - The partial clone of linear terms JF - Siberian Mathematical Journal N2 - Generalizing a linear expression over a vector space, we call a term of an arbitrary type tau linear if its every variable occurs only once. Instead of the usual superposition of terms and of the total many-sorted clone of all terms in the case of linear terms, we define the partial many-sorted superposition operation and the partial many-sorted clone that satisfies the superassociative law as weak identity. The extensions of linear hypersubstitutions are weak endomorphisms of this partial clone. For a variety V of one-sorted total algebras of type tau, we define the partial many-sorted linear clone of V as the partial quotient algebra of the partial many-sorted clone of all linear terms by the set of all linear identities of V. We prove then that weak identities of this clone correspond to linear hyperidentities of V. KW - linear term KW - clone KW - partial clone KW - linear hypersubstitution KW - linear identity KW - linear hyperidentity Y1 - 2016 U6 - https://doi.org/10.1134/S0037446616040030 SN - 0037-4466 SN - 1573-9260 VL - 57 SP - 589 EP - 598 PB - Pleiades Publ. CY - New York ER - TY - THES A1 - Halecker, Bastian T1 - New perspective and insights on business model innovation using systems thinking and action case studies T1 - Neue Perspektive und Einblicke in die Geschäftsmodellinnovation durch die Anwendung von System Denken und Aktionsfallstudien N2 - In recent years, entire industries and their participants have been affected by disruptive technologies, resulting in dramatic market changes and challenges to firm’s business logic and thus their business models (BMs). Firms from mature industries are increasingly realizing that BMs that worked successfully for years have become insufficient to stay on track in today’s “move fast and break things” economy. Firms must scrutinize the core logic that informs how they do business, which means exploring novel ways to engage customers and get them to pay. This can lead to a complete renewal of existing BMs or innovating completely new BMs. BMs have emerged as a popular object of research within the last decade. Despite the popularity of the BM, the theoretical and empirical foundation underlying the concept is still weak. In particular, the innovation process for BMs has been developed and implemented in firms, but understanding of the mechanisms behind it is still lacking. Business model innovation (BMI) is a complex and challenging management task that requires more than just novel ideas. Systematic studies to generate a better understanding of BMI and support incumbents with appropriate concepts to improve BMI development are in short supply. Further, there is a lack of knowledge about appropriate research practices for studying BMI and generating valid data sets in order to meet expectations in both practice and academia. This paper-based dissertation aims to contribute to research practice in the field of BM and BMI and foster better understanding of the BM concept and BMI processes in incumbent firms from mature industries. The overall dissertation presents three main results. The first result is a new perspective, or the systems thinking view, on the BM and BMI. With the systems thinking view, the fuzzy BM concept is clearly structured and a BMI framework is proposed. The second result is a new research strategy for studying BMI. After analyzing current research practice in the areas of BMs and BMI, it is obvious that there is a need for better research on BMs and BMI in terms of accuracy, transparency, and practical orientation. Thus, the action case study approach combined with abductive methodology is proposed and proven in the research setting of this thesis. The third result stems from three action case studies in incumbent firms from mature industries employed to study how BMI occurs in practice. The new insights and knowledge gained from the action case studies help to explain BMI in such industries and increase understanding of the core of these processes. By studying these issues, the articles complied in this thesis contribute conceptually and empirically to the recently consolidated but still increasing literature on the BM and BMI. The conclusions and implications made are intended to foster further research and improve managerial practices for achieving BMI in a dramatically changing business environment. N2 - In den letzten Jahren sind ganze Branchen und ihre Teilnehmer durch neue disruptive Technologien stark beeinflusst worden, was zu dramatischen Marktveränderungen und Herausforderungen für die Art und Weise wie das Geschäft des Unternehmens funktioniert, geführt hat. Firmen aus reifen Industrien erkennen zunehmend, dass die bestehenden Geschäftsmodelle, die jahrelang erfolgreich funktionierten, dem neuen Veränderungsdruck der dynamischen Wirtschaft nicht mehr genügen. Die Unternehmen müssen ihre Geschäftslogik radikal hinterfragen. Diese beschreibt, wie sie Geschäfte machen, wie sie mit dem Kunden interagieren und wie sie letztlich Geld verdienen. Dies kann zu einer kompletten Erneuerung der bestehenden Geschäftsmodelle führen oder völlig neue innovative Geschäftsmodelle hervorbringen. Geschäftsmodelle haben sich als ein beliebtes Forschungsobjekt in den letzten zehn Jahren etabliert. Trotz der Popularität des Geschäftsmodell Konzeptes sind die theoretischen und empirischen Grundlagen dahinter nach wie vor eher schwach ausgeprägt. Insbesondere besteht für den Geschäftsmodellinnovationsprozess, wie er in Unternehmen implementiert und angewendet wird, nur ein unzureichendes Verständnis. Geschäftsmodellinnovation ist eine komplexe und anspruchsvolle Managementaufgabe, die mehr als nur neue Ideen erfordert. Systematische Untersuchungen, die zu einem besseren Verständnis von Geschäftsmodellinnovation führen und damit etablierten Unternehmen mit entsprechenden Konzepte unterstützt, gibt es zu wenige. Des Weiteren gibt es ein Defizit bei geeigneten Forschungspraktiken, um Geschäftsmodellinnovationen zu untersuchen, welche sowohl den praktischen als auch wissenschaftlichen Anforderungen gerecht werden. Die vorliegende kumulative Dissertation zielt darauf ab, die Forschungspraxis im Bereich der Geschäftsmodelle und der Geschäftsmodellinnovation zu fördern und ein besseres Verständnis zum Geschäftsmodell Konzept als auch zur Geschäftsmodellinnovation in etablierten Unternehmen in reifen Industrien zu schaffen. Die Dissertation liefert dabei drei wesentliche Ergebnisse. Das erste Ergebnis ist eine neue Perspektive auf das Geschäftsmodell Konzept und die Geschäftsmodellinnovation mit Hilfe des System Denkens (Systemtheorie). Mit einer systemischen Sicht wird das bis dahin unscharfe Konzept klar strukturiert und es wird ein Rahmenwerk für Geschäftsmodellinnovation vorgeschlagen. Das zweite Ergebnis ist eine neue Forschungsstrategie für die Untersuchung von Geschäftsmodellinnovation. Nach der Analyse der gängigen Praxis der aktuellen Forschung in den Bereichen Geschäftsmodell und Geschäftsmodellinnovation, wird klar, dass die aktuelle Forschung Schwächen in Bezug auf Genauigkeit, Transparenz und Praxisorientierung aufweist. Somit wird die Aktionsfallstudie in Kombination mit der Abduktion als modernes Forschungsdesign vorgeschlagen und in dieser Arbeit angewendet. Das dritte Ergebnis ergibt sich aus drei durchgeführten Aktionsfallstudien in etablierten Unternehmen aus reifen Industrien, um das Phänomen Geschäftsmodellinnovation in der Praxis zu untersuchen. Die neuen Einsichten und Erkenntnisse, die aus den Aktionsfallstudien gewonnen wurden, helfen dabei Geschäftsmodellinnovation zu erklären und das Verständnis für den Gesamtprozess zu erhöhen. Die Arbeit liefert damit sowohl einen konkreten konzeptionellen als auch empirischen Beitrag zu der sich weiter konsolidierenden aber nach wie vor unscharfen Literatur der Geschäftsmodelle und Geschäftsmodellinnovation. Die Schlussfolgerungen und Handlungsempfehlungen zeigen einen klaren Weg für zukünftige Forschungen auf und liefern konkrete praktische Implikationen für das Management im Umgang mit den anstehenden radikalen Geschäftsmodellveränderungen. KW - business model KW - business model innovation KW - action case study KW - systems thinking KW - mature industry KW - Geschäftsmodell KW - Geschäftsmodellinnovation KW - System Denken KW - Systemtheorie KW - Aktionsfallstudie KW - Abduktion Y1 - 2016 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-90404 ER -