University of Mannheim

About: University of Mannheim is a education organization based out in Mannheim, Germany. It is known for research contribution in the topics: Context (language use) & Politics. The organization has 4448 authors who have published 12918 publications receiving 446557 citations. The organization is also known as: Uni Mannheim & UMA.

Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *

Abstract: This paper examines the economic consequences of voluntary IFRS adoptions around the world. In contrast to prior work, we focus on the heterogeneity in the consequences, recognizing that firms have considerable discretion in how they adopt IFRS. Some firms may simply adopt a label, while others view the decision as a serious commitment to transparency. We hypothesize that the economic consequences depend on the extent to which IFRS adoptions represent a serious commitment to transparency. Our results support this prediction. We classify firms into “label” and “serious” adopters and analyze whether capital markets respond to differences in adoption quality, using proxies for market liquidity and the cost of capital. We find that the average effects of voluntary IFRS reporting on these proxies are generally modest, especially when compared to other forms of commitment such as cross-listing in the U.S. However, consistent with our predictions, we find that “serious” adopters experience significantly stronger effects on the cost of capital and market liquidity than label adopters.

Managing the Crowd: Towards a Taxonomy of Crowdsourcing Processes

Abstract: Crowdsourcing is an umbrella term for a variety of approaches that tap into the potential of a large and open crowd of people. So far, there is no systematic understanding of the processes used to source and aggregate contributions from the crowd. In particular, crowdsourcing organizations striving to achieve a specific goal should be able to evaluate the mechanisms that impact these processes. Following a method of IS taxonomy development we propose a new taxonomic framework for crowdsourcing processes. In contrast to previous work, this classification scheme focuses exclusively on an organizational perspective and on the mechanisms available to these organizations. The resulting dimensions are preselection of contributors, accessibility of peer contributions, aggregation of contributions, and remuneration for contributions. By classifying the processes of 46 crowdsourcing examples, we identify 19 distinct process types. A subsequent cluster analysis shows general patterns among these types and indicates a link to certain applications of crowdsourcing.

Advances in recovery research: What have we learned? What should be done next?

Abstract: Job-stress recovery during nonwork time is an important factor for employee well-being. This article reviews the recovery literature, starting with a brief historical overview. It provides a definition of recovery that differentiates between recovery as a process and recovery as an outcome. Empirical studies have shown that recovery activities (e.g., physical exercise) and recovery experiences (e.g., psychological detachment from work) are negatively associated with strain symptoms (e.g., exhaustion) and positively associated with positive well-being indicators (e.g., vigor). Recovery activities and recovery experiences suffer when employees face a high level of job stressors. Psychological mechanisms underlying recovery seem to be similar across different temporal recovery settings (e.g., work breaks, free evenings, vacations) and seem to be enhanced in natural environments. Intervention studies have pointed to a diverse set of strategies for how everyday job-stress recovery can be supported. This article discusses 5 avenues for future research, with a particular focus on individual and contextual factors that may influence recovery as well as highlighting more complex temporal patterns than those uncovered in previous research. (PsycINFO Database Record (c) 2017 APA, all rights reserved)

Acceptability of App-Based Contact Tracing for COVID-19: Cross-Country Survey Study.

Abstract: Background: The COVID-19 pandemic is the greatest public health crisis of the last 100 years. Countries have responded with various levels of lockdown to save lives and stop health systems from being overwhelmed. At the same time, lockdowns entail large socioeconomic costs. One exit strategy under consideration is a mobile phone app that traces the close contacts of those infected with COVID-19. Recent research has demonstrated the theoretical effectiveness of this solution in different disease settings. However, concerns have been raised about such apps because of the potential privacy implications. This could limit the acceptability of app-based contact tracing in the general population. As the effectiveness of this approach increases strongly with app uptake, it is crucial to understand public support for this intervention. Objective: The objective of this study is to investigate the user acceptability of a contact-tracing app in five countries hit by the pandemic. Methods: We conducted a largescale, multicountry study (N=5995) to measure public support for the digital contact tracing of COVID-19 infections. We ran anonymous online surveys in France, Germany, Italy, the United Kingdom, and the United States. We measured intentions to use a contact-tracing app across different installation regimes (voluntary installation vs automatic installation by mobile phone providers) and studied how these intentions vary across individuals and countries. Results: We found strong support for the app under both regimes, in all countries, across all subgroups of the population, and irrespective of regional-level COVID-19 mortality rates. We investigated the main factors that may hinder or facilitate uptake and found that concerns about cybersecurity and privacy, together with a lack of trust in the government, are the main barriers to adoption. Conclusions: Epidemiological evidence shows that app-based contact tracing can suppress the spread of COVID-19 if a high enough proportion of the population uses the app and that it can still reduce the number of infections if uptake is moderate. Our findings show that the willingness to install the app is very high. The available evidence suggests that app-based contact tracing may be a viable approach to control the diffusion of COVID-19.

Applications of Ontologies in Software Engineering

Abstract: The emerging field of semantic web technologies promises new stimulus for Software Engineering research. However, since the underlying concepts of the semantic web have a long tradition in the knowledge engineering field, it is sometimes hard for software engineers to overlook the variety of ontology-enabled approaches to Software Engineering. In this paper we therefore present some examples of ontology applications throughout the Software Engineering lifecycle. We discuss the advantages of ontologies in each case and provide a framework for classifying the usage of ontologies in Software Engineering.