Technological advancements and the amalgamation of several fields, including Advanced Robotics, Artificial Intelligence (AI), Big Data Analytics, Cyber Security, Cloud Computing, and Internet of Things (IoT) have brought the world on the cusp of a Fourth Industrial Revolution (FIR). This...

Die vorliegende quantitative Studie widmet sich dem Thema Open-Science-Praktiken bei Wirtschaftsforschenden an deutschen Hochschulen. Befragt wurden insgesamt 300 Wissenschaftler*innen aus den Fächern Betriebswirtschaftslehre, Volkswirtschaftslehre, Wirtschaftsinformatik,...

The present quantitative study addresses Open Science practices among researchers in economics at German higher education institutions. In all, the study surveyed 300 scientists from business studies, economics, business informatics, industrial engineering and other economics-related subjects...

Starting in the 1960s with the Kennedy Round of the General Agreement on Tariffs and Trade (GATT), nontariff measures (NTMs) have been replacing tariffs continuously as the core element of trade negotiations. Today they take centre stage in all EU trade agreements with industrialised and...

Im Rahmen des Steuerverfahrens muss die Finanzverwaltung sowohl Unternehmen für die Betriebsprüfung auswählen als auch innerhalb der Unternehmen steuerliche Risikoschwerpunktbereiche identifizieren. Traditionell stützt die Verwaltung sich dabei auf Veranlagungsdaten, Kennzahlenvergleiche mit...

The EU Agency for Network and Information Security (ENISA) is proposing a far-reaching "European Cybersecurity Certification Scheme for Cloud Services" (EUCS) to be established in the European Union (EU). According to the latest draft of August 2023, leaked by Politico in September 2023, the...

This report argues that computer-intensive automation (CIAutomation) is likely to change the nature of work and manufacturing value creation in the emerging Platform Economy. The industrial and service changes based on low-cost computation, as they become more generalized, may reverse Robert...

The European Union is aiming to foster digital transformation in all sectors by 2030. It has pioneered cross-sectoral legislation on artificial intelligence, cloud computing services and crypto-assets for this purpose. Yet compared with the work done on ESG, the prospective banking regulation...