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Members of Western organizations differ in various diversity attributes. In response, research aims to provide evidence-based recommendations on how to effectively manage diversity in teams. Within diversity research, the diversity faultlines approach has been particularly fruitful. It considers the impact of the alignment of multiple diversity attributes in teams. Strong diversity faultlines are associated with the emergence of relatively homogeneous subgroups in teams and have an overall negative impact on team processes and outcomes. This dissertation investigates factors that mitigate the detrimental consequences of strong diversity faultlines in teams, namely pro-diversity beliefs. It extends faultline literature beyond the conventional focus on processes and outcomes related to team members by emphasizing the leaders' perspective. The three empirical papers included in this dissertation systematically examine how strong pro-diversity beliefs can help unleashing the positive effects of team diversity despite strong faultlines. The first paper highlights the role of leaders' pro-diversity beliefs in mitigating the negative impact of diversity faultlines on two team processes: perceived cohesion and social loafing. Moreover, it compares the impact of socio-demographic faultlines (based on gender and age) and experience-based faultlines (based on team tenure and education level). Data was collected in a multisource field sample with 217 team members nested in 44 teams and the corresponding leaders. The second paper takes the impact of members' pro-diversity beliefs into account. It examines whether the impact of sociodemographic faultlines on performance is contingent on leaders' and members' pro-diversity beliefs. Moreover, the research group assumed that aggregate LMX would mediate this relationship. In a multisource data set obtained from 41 teams with 219 members and the corresponding leaders working for the German Ministry of Foreign Affairs, the investigators found partial support for their hypotheses. As expected, the impact of strong socio-demographic faultlines on diplomats' performance was least negative when both leaders and members held strong pro-diversity beliefs. The third paper zooms into processes and outcomes related to team leaders. It investigates how leaders' pro-diversity beliefs and their perceptions of members' prodiversity beliefs in teams with strong socio-demographic faultlines impact leaders´ task role assignment, performance expectation, and motivation. The research group conducted two experimental studies with students, one in Germany (N=55) and one in the US (N=134). Findings showed that strong pro-diversity beliefs held and perceived by leaders made them assign task roles that cross-cut rather than aligned with the subgroup structure created by faultlines. Moreover, leaders' perceptions of members' pro-diversity beliefs, but not their own beliefs, had a positive impact on their motivation, mediated by their performance expectation.
This cumulative dissertation deals with the association between corporate governance, corporate finance and corporate tax avoidance in four scientific articles. The aim of this dissertation is to explain corporate tax avoidance by (a) focusing on corporate governance institutions as determinants of tax avoidance and (b) focusing on financial consequences of tax avoidance. Due to the close association between corporate governance and the concept of corporate social responsibility (CSR), the relationship between CSR and tax avoidance is also addressed. The first article using structured literature review methodology, analyzes extant research on the association between corporate governance and tax avoidance based on stakeholder-agency theory. However, also classical principal-agent theory is taken into account as its classical foundation. The first article identifies a number of open research questions and thereby serves as a theoretical basis for the subsequent articles. The second article also using structured literature review methodology, analyzes extant research on the association between CSR and tax avoidance. This article is also based on stakeholder-agency theory and identifies open research questions. The third article based on results of the first article, investigates tax avoidance by German private family firms as a specific variant of corporate governance, using an empirical quantitative approach. The article finds that (a) German private family firms avoid more tax than non-family firms, that (b) tax avoidance is positively associated with the capital stake of the family and that (c) tax avoidance is positively associated with the number of shareholders in both family and non-family firms. Results reinforce that corporate tax avoidance is associated to conflicts among the shareholders of private firms. The fourth article investigates the cost of debt of German public firms as a function of tax avoidance and tax risk. The article finds that (a) tax avoidance is negatively associated to the cost of debt, that (b) tax risk is positively associated to the cost of debt and that (c) the association between tax avoidance and the cost of debt becomes negative when a high level of tax risk is present.
The process perspective provides a unifying framework that has substantially contributed to our understanding of entrepreneurship. However, much of the research up to now has neglected this process oriented conception of entrepreneurship. There is therefore a need for studies that take the inherent dynamic processes into account and analyze the underlying mechanisms when researching entrepreneurship. This dissertation aims to improve our understanding of the entrepreneurial process. Specifically, this dissertation focuses on new venture creation and the processes of sustainable opportunity identification and opportunity deviation. Chapter 1 provides a general introduction that highlights the theoretical contributions of this dissertation and gives an overview over the conducted studies. Chapter 2 argues for a process model of entrepreneurship that places entrepreneurs and their actions center stage. The model combines different perspectives and levels of analysis and provides an integrative framework for researching new venture creation. In chapter 3 we establish and test a theoretical model of sustainable opportunity identification. The chapter explains how younger generations identify sustainable opportunities. The findings indicate that sustainable opportunity identification is a process with two transitions from problem to solution identification and from solution identification to sustainable opportunity identification. These transitions are contingent on awareness of consequences and entrepreneurial attitude. Chapter 4 offers insights into how deviation from the original opportunity increases the performance of entrepreneurial teams. The findings indicate that entrepreneurial teams with a high level of error orientation set themselves higher goals when deviating from their original opportunity. Higher goals then lead to higher team performance. Chapter 5 summarizes the overall findings and outlines the general theoretical and practical implications. Each chapter thus contributes to the process perspective by focusing on how different phases of the entrepreneurial process unfold and develop over time. Thereby, this dissertation advances our understanding of entrepreneurship as a process.
Consisting of three articles and a framework manuscript, this cumulative dissertation deals with sustainable compensation of chief executive officer (CEO) with a focus on climate-related aspects. Against the backdrop of the European action for sustainability and the EU Green Deal, the dissertation pays special attention to the consideration of climate-related aspects of corporate performance in CEO compensation. In this context, sustainable compensation is characterized by the consideration of long-term interests and sustainability of the company as well as by the inclusion of financial and non-financial aspects of environmental, social and governance performance (ESG) in compensation agreements. While this novel instrument of corporate governance aims to incentivize the implementation of sustainability-oriented corporate strategy, it is particularly important to unfold this incentive effect at the individual CEO level in view of their managerial discretion. The framework manuscript discusses the research objectives, the regulatory and theoretical background, the results of the dissertation and their implications in the context of regulation, research, and business practice. The essence of the dissertation are the three articles. The first article examines the current state of empirical research based on 37 articles that were published between 1992 and 2018. Based on a multidimensional research framework, the structured literature review compiles past research findings, identifies contentual and methodological foci in the research area, and derives questions for future research. The second article addresses the topic from a conceptual perspective. Taking the existing work as a starting point, a conceptual framework is derived, which organizes the determinants of carbon-related CEO compensation at societal, organizational, group and individual levels of analysis. On this basis, eight propositions are presented that seek to distinguish between the determinants which support and challenge the implementation of carbon-related CEO compensation. The third article focuses on the use of CO2-oriented performance indicators in CEO compensation. The empirical-qualitative study analyzes corporate disclosure of the 65 largest companies in the EU for the years 2018 and 2019. The study addresses the use of CO2-oriented performance indicators in corporate strategy and CEO compensation. It also examines which compensation components are determined with the help of CO2-oriented performance indicators, which type of performance indicators are used, and whether CO2-intensive and less CO2-intensive companies differ in this regard.
The dissertation consists of three scientific papers and a synopsis. The synopsis addresses the relevance of the dissertation and lists the key factors for the sustainability transition in the electricity system as a common denominator of the three papers. The relevance of the dissertation results, on the one hand, from the urgency of the sustainability transition in the electricity system and an insufficient transition willingness of the eastern European Member States. On the other hand, the Multi-Level-Perspective as one of the most important scientific frameworks to grasp transitions does not provide a sufficient explanation of its mechanisms. Moreover, Demand Response aggregators as new enterprises on the European electricity market and potential reform initiators are still under researched. The following key factors for the sustainability transition of the electricity system have been identified: supply security concerns, Europeanisation, policy making and the dominance of short-term oriented economic evaluation. Paper#1 sheds light on the roots of this problem in the context of Poland. It suggests that unfavorable regulation is symptomatic of the real, underlying barriers. In Poland, these barriers are coal dependence and political influence on energy enterprises. As main drivers, supply security concerns, EU regulatory pressure, and a positive cost-benefit profile of DR in comparison to alternatives, are revealed. A conceptual model of DR uptake in electricity systems is proposed. Applying a social mechanisms approach to the Multi-Level Perspective, paper#2 conceptualizes mechanisms of socio-technical transitions and of gaining legitimacy for transitions as co-evolutionary drivers and outcomes. Situational, action-formational, and transformational mechanisms that operate as drivers of change in a socio-technical transition require corresponding framing and framing contests to achieve legitimacy for that transition. The study illustrates the conceptual insight with the case of the coal dependent Polish electricity system. Paper #3, a qualitative study reveals Demand Response (DR) aggregators as institutional entrepreneurs that struggle to reform the still largely supply-oriented European electricity market. Unfavourable regulation, low value of flexibility, resource constraints, complexity, and customer acquisition are the key challenges DR aggregators face. To overcome them they apply a combination of strategies: lobbying, market education, technological proficiency, and upscaling the business. The study highlights DR aggregation as an architectural innovation that alters the interplay between key actors of the electricity system and provides policy recommendations including the necessity to assess the real value of DR in comparison to other flexibility sources by taking all externalities into account, a technology-neutral approach to market design and the need for simplification of DR programmes, and common standards to reduce complexity and uncertainty for DR providers.
Mental health is an important factor in an individuals' life. Online-based interventions have been developed for the treatment of various mental disorders. During these interventions, a large amount of patient-specific data is gathered that can be utilized to increase treatment outcomes by informing decision-making processes of psychotherapists, experts in the field, and patients. The articles included in this dissertation focus on the analysis of such data collected in digital psychological treatments by using machine learning approaches. This dissertation utilizes various machine learning methods such as Bayesian models, regularization techniques, or decision trees to predict different psychological factors, such as mood or self-esteem, dropout of patients, or treatment outcomes and costs. These models are evaluated using a variety of performance metrics, for example, receiver operating characteristics curve, root mean square error, or specialized performance metrics for Bayesian inference. These types of analyses can support decision- making for psychologists and patients, which can, in turn, lead to better recommendations and subsequently to increased outcomes for patients and simultaneously more insight about the interplay between psychological factors. The analysis of user journey data has not yet been fully examined in the field of psychological research. A process for this endeavor is developed and a technical implementation is provided for the research community. The application of machine learning in this context is still in its infancy. Thus, another contribution is the exploration and application of machine learning techniques for the revelation of correlations between psychological factors or characteristics and treatment outcomes as well as their prediction. Additionally, economic factors are predicted to develop a process for treatment type recommendations. This approach can be utilized for finding the optimal treatment type for patients on an individual level considering predicted treatment outcomes and costs. By evaluating the predictive accuracy of multiple machine learning techniques based on various performance metrics, the importance of considering heterogeneity among patients' behavior and affect is highlighted in some articles. Furthermore, the potential of machine learning-based decision support systems in clinical practice has been examined from a psychotherapists' point of view.
Space-related science and technologies affect our daily life. Many countries have already formulated national space regulations to regulate their space activities. China, as one space-faring country, has obtained several achievements in space science and technologies. In recent years, Chinese private space companies have sprung up quickly, which requires a stable and foreseeable legal framework to ensure development. However, compared to the other space powers, China is the only one that has not enacted any formal national space laws. Against the background of strengthening the rule of law in China, research on China's domestic space legislation is valuable and significant. The purpose of this thesis is two-fold. First, to find the legal basis and necessity of national space legislation and to extract the basic content of the existing national space legislation, simultaneously, to identify the new developments in the content of other States´ legislative practices. Second, based on the study of national space legislation, to propose the essential content of China's space legislation.