Search results

This study aims to investigate if different types of negative electronic word-of-mouth (eWOM) have various negative effects on the attitude of the consumer toward a product (Laptop) and whether this newfound attitude remains unaffected by the subsequent influence of positive eWOM.

A quantitative study in Germany was conducted. In the two-part experimental setting, first, a factorial repeated-measures between-subjects design was used in which the types of negative eWOM have been manipulated. The second part is characterized by a mixed between–within subjects design to test the durability of attitudinal changes.

The results demonstrate that destructive and ethical eWOM only provoke a small decline in consumer attitude compared to functional product criticism. Furthermore, the examination shows that renewed positive eWOM can improve the attitude, whereas ethical criticism is the most difficult to correct.

The study views negative eWOM differentiated. Researchers could adopt this approach by analyzing online communication more precisely. Ambivalent relationships between negative eWOM and their outcomes can be explained.

The findings lessen the fear of permanent loss of brand reputation caused by negative reviews. The harmful effects on the attitude can be compensated through targeted marketing management actions. The study shows which content companies need to focus on.

Previous literature has predominantly overlooked the complex nature of negative eWOM. Therefore, the study provides first empirical results about the divergent effect of different content types of negative eWOM on consumer attitude toward a product. Additionally, the durability of consumer negativity could be measured over time.

To advance the learning of professional practices in teacher education and medical education, this conceptual paper aims to introduce the idea of representational scaffolding for digital simulations in higher education.

This study outlines the ideas of core practices in two important fields of higher education, namely, teacher and medical education. To facilitate future professionals’ learning of relevant practices, using digital simulations for the approximation of practice offers multiple options for selecting and adjusting representations of practice situations. Adjusting the demands of the learning task in simulations by selecting and modifying representations of practice to match relevant learner characteristics can be characterized as representational scaffolding. Building on research on problem-solving and scientific reasoning, this article identifies leverage points for employing representational scaffolding.

The four suggested sets of representational scaffolds that target relevant features of practice situations in simulations are: informational complexity, typicality, required agency and situation dynamics. Representational scaffolds might be implemented in a strategy for approximating practice that involves the media design, sequencing and adaptation of representational scaffolding.

The outlined conceptualization of representational scaffolding can systematize the design and adaptation of digital simulations in higher education and might contribute to the advancement of future professionals’ learning to further engage in professional practices. This conceptual paper offers a necessary foundation and terminology for approaching related future research.

The objective of the presented pilot study was to test the applicability of a metric to specifically measure performance improvement via a hands-on workshop about collaborative robotics.

Candidates interested in acquiring basic practical skills in working with a collaborative robot completed a distance learning exercise in preparation for a hands-on training workshop. The candidates executed a test before and after the workshop for recording the parameters compiled in the tested performance index (PI).

The results reflected the potential of the tested PI for applications in detecting improvement in practical skill acquisition and revealed potential opportunities for integrating additional performance factors.

The low number of candidates available limited in-depth analyses of the learning outcomes.

The study outcomes provide the basis for follow-up projects with larger cohorts of candidates and control groups in order to expedite the development of technology-assisted performance measurements.

The study contributes to research on performance improvement and prediction of learning outcomes, which is imperative to this emerging field in learning analytics.

The development of the presented PI addresses a scientific gap in learning analytics, i.e. the objective measurement of performance improvement and prediction along skill-intensive training courses. This paper presents an improved version of the PI, which was published at the 12th Conference on Learning Factories, Singapore, April 2022.

This paper aims to focus on similarity cues that may strengthen bonds among crowd members and that serve as “glue” between individual group members in the context of collective football-viewing events.

Study 1 is a qualitative field study that focused on the subjective socio-emotional experiences of event visitors, whereas Study 2 tested the hypotheses quantitatively.

The qualitative pre-study revealed a variety of discrete emotions that consumers experienced through the course of consumption. Apart from individualistic emotions, respondents reported feeling common bonds with fellow crowd members. Respondents used a variety of emotion terms to express this experience. Moreover, we found different types of similarity cues which strengthen feelings of connectedness among crowd members in a football-watching scenario. Collaborative actions and team identification, as a sports-specific variable, foster a feeling of social connectedness, which in turn directly positively affects consumer enjoyment.

Experiencing a feeling of social connectedness may serve as a starting point for a long-term relationship with the service itself or with associated brands. Future experimental studies might isolate the antecedents of a feeling of social connectedness and, thus, enhance the understanding of consumers’ emotional states during the course of hedonic consumption.

Service providers should encourage consumers to perform collaborative actions, as consumers potentially infect others and start a ripple effect.

This paper differs from existing work on crowds, in that the authors focus on similarity cues as antecedents of feelings of connectedness among group members.

This research provides fundamentals for generating (partially) automated standardized due diligence reports. Based on original digital building documents from (institutional) investors, the potential for automated information extraction through machine learning algorithms is demonstrated. Preferred sources for key information of technical due diligence reports are presented. The paper concludes with challenges towards an automated information extraction in due diligence processes.

The comprehensive building documentation including n = 8,339 digital documents of 14 properties and 21 technical due diligence reports serve as a basis for identifying key information. To structure documents for due diligence, 410 document classes are derived and documents principally checked for machine readability. General rules are developed for prioritized document classes according to relevance and machine readability of documents.

The analysis reveals that a substantial part of all relevant digital building documents is poorly suited for automated information extraction. The availability and content of documents vary greatly from owner to owner and between document classes. The prioritization of document classes according to machine readability reveals potentials for using artificial intelligence in due diligence processes.

The paper includes recommendations for improving the machine readability of documents and indicates the potential for (partially) automating due diligence processes. Therefore, document classes are derived, reviewed and prioritized. Transaction risks can be countered by an automated check for completeness of relevant documents.

This paper is the first published (empirical) research to specifically assess the automated digital processing of due diligence reports. The findings are helpful for improving due diligence processes and, more generally, promoting the use of machine learning in the property sector.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

The pioneers of online wine tastings have set a new standard and introduced an innovative tool that combines various goals: contacting existing and recruiting new customers, entertaining participants and boosting sales. Within the framework of the study, the authors addressed questions such as the reasons for offering online wine tasting, profitability and the basic characteristics and future perspectives of this new interactive online tool.

A mixed-methods research was conducted using a sequential exploratory design to analyse online wine tastings during Covid-19 pandemic. First, 40 in-depth interviews in Germany were conducted and, based on these results, a global online survey was undertaken with 1,423 wineries from more than 40 countries.

The survey results clearly show the effect of Covid-19 on the growing tendency to employ online wine tastings. This tool is about more than just providing entertainment for wine lovers in that it also has a tangible business aspect.

Based on these results, the authors assume that online wine tastings will continue to be offered after the Covid-19 crisis.

This paper offers a situation analysis of the first 10 months of the Covid-19 pandemic in the field of online wine tastings worldwide. The authors conducted a quantitative online survey that built on a qualitative pre-study. Given the fact that no academic paper has been published on the topic, this paper provides first insights on a global scale.

An overview of the current use of handwritten text recognition (HTR) on archival manuscript material, as provided by the EU H2020 funded Transkribus platform. It explains HTR, demonstrates Transkribus, gives examples of use cases, highlights the affect HTR may have on scholarship, and evidences this turning point of the advanced use of digitised heritage content. The paper aims to discuss these issues.

This paper adopts a case study approach, using the development and delivery of the one openly available HTR platform for manuscript material.

Transkribus has demonstrated that HTR is now a useable technology that can be employed in conjunction with mass digitisation to generate accurate transcripts of archival material. Use cases are demonstrated, and a cooperative model is suggested as a way to ensure sustainability and scaling of the platform. However, funding and resourcing issues are identified.

The paper presents results from projects: further user studies could be undertaken involving interviews, surveys, etc.

Only HTR provided via Transkribus is covered: however, this is the only publicly available platform for HTR on individual collections of historical documents at time of writing and it represents the current state-of-the-art in this field.

The increased access to information contained within historical texts has the potential to be transformational for both institutions and individuals.

This is the first published overview of how HTR is used by a wide archival studies community, reporting and showcasing current application of handwriting technology in the cultural heritage sector.

Introducing technology at work presents a special challenge as learning is tightly integrated with workplace practices. Current design-based research (DBR) methods are focused on formal learning context and often questioned for a lack of yielding traceable research insights. This paper aims to propose a method that extends DBR by understanding tools as sociocultural artefacts, co-designing affordances and systematically studying their adoption in practice.

The iterative practice-centred method allows the co-design of cognitive tools in DBR, makes assumptions and design decisions traceable and builds convergent evidence by consistently analysing how affordances are appropriated. This is demonstrated in the context of health-care professionals’ informal learning, and how they make sense of their experiences. The authors report an 18-month DBR case study of using various prototypes and testing the designs with practitioners through various data collection means.

By considering the cognitive level in the analysis of appropriation, the authors came to an understanding of how professionals cope with pressure in the health-care domain (domain insight); a prototype with concrete design decisions (design insight); and an understanding of how memory and sensemaking processes interact when cognitive tools are used to elaborate representations of informal learning needs (theory insight).

The method is validated in one long-term and in-depth case study. While this was necessary to gain an understanding of stakeholder concerns, build trust and apply methods over several iterations, it also potentially limits this.

Besides generating traceable research insights, the proposed DBR method allows to design technology-enhanced learning support for working domains and practices. The method is applicable in other domains and in formal learning.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.