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The digital transformation of the healthcare branch is important and unstoppable. The enormous possibility of digitalisation to redesign and enhance processes has been shown in other branches. Digital technologies offer the similarly large potential to improve the quality and efficiency of healthcare services. However, in terms of digitalisation, the German health system lags behind other European countries. But given a lack of available evidence, the effects of the digitalisation of the healthcare system cannot be reliably evaluated. Digital access to patient data necessitates constructive error cultures in organisations in order to limit defensive medicine. And digital access to health information necessitates individual competence in searching and using this information for participatory decision-making. As with all technological progress, information security is very important in order to gain citizens’ confidence in a digital healthcare system. Thus, it is necessary to simultaneously pursue both enhanced privacy standards and state-of-the-art medical technology.  相似文献   
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As taxpayers typically pay relatively little attention to low levels of inflation induced income tax bracket creep, policy makers tend to regularly postpone correction of this problem. Eventually, however, the fiscal illusion fades away, and political pressure for tax relief arises once the cumulative increase of the average tax rate exceeds a critical threshold. Using Germany as an example, it is shown that bracket creep can provoke revenue cycles in public budgets that hinder governments’ compliance with the numerical budget rules. An indexation of the tax tariff, which would provide an automatic correction for bracket creep, could prevent such fluctuations and thus provide a favourable framework for the debt brake.  相似文献   
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This study introduces the concept of attractiveness similarity, empirically examines its main effect and whether it moderates the effect of endorser attractiveness on consumer responses to advertising. The results show a positive main effect of attractiveness similarity over and above the mere effect of endorser attractiveness. In addition, a consistent moderating effect of attractiveness similarity on the effect of endorser attractiveness emerges: attractiveness similarity buffers against the less positive effects of lower levels of endorser attractiveness (i.e., it compensates for lower levels of endorser attractiveness). Overall, these findings reveal attractiveness similarity as a new variable in endorser advertising, which has important managerial implications. Advertising campaigns employing averagely attractive endorsers should pay special attention to attractiveness similarity.  相似文献   
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Global leaders agree on the need to substantially decarbonize the global economy by 2050. This paper compares potential costs associated with different policy pathways to achieve tourism sector emission reduction ambitions (?50% by 2035) and transform the sector to be part of the mid-century decarbonized economy (?70% by 2050). Investment in emissions abatement within the tourism sector, combined with strategic external carbon offsets, was found to be approximately 5% more cost effective over the period 2015–2050 than exclusive reliance on offsetting. The cost to achieve the ?50% target through abatement and strategic offsetting, while significant, represents less than 0.1% of the estimated global tourism economy in 2020 and 3.6% in 2050. Distributed equally among all tourists (international and domestic), the cost of a low-carbon tourism sector is estimated at US$11 per trip, equivalent to many current travel fees or taxes. Exclusive reliance on offsetting would expose the sector to extensive and continued carbon liability costs beyond mid-century and could be perceived as climate inaction, increasing reputational risks and the potential for less efficient regulatory interventions that could hinder sustainable tourism development. Effective tourism sector leadership is needed to develop a strategic tourism policy framework and emission measurement and reporting system.  相似文献   
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In this article I argue that the quest to establish digital innovation as a research domain is hindered by three challenges. As digital innovation research we are too often: a) reifying the agency of digital innovation actors; b) developing explanations of digital innovation detached from the specifics of digital technology, and c) developing overly specific explanations of digital innovation. I begin by providing a brief overview of the recombination perspective and considering why this perspective holds great appeal in the digital age. I then engage with Henfridsson et al.'s (2018) value spaces framework as a platform for framing value creation and value capture in relation to recombination in digital innovation. Next, I push Henfridsson et al.'s arguments one step further to discuss them in relation to what I consider to be the key challenges for digital innovation research. Illustrating with some of my own recent projects, I suggest that in order to fully address these challenges we need to (1) develop explanations of digital innovation acknowledging the complexity of sociomaterial interaction in digital innovation; (2) develop explanations of digital innovation building on the specifics of digital technology, and (3) develop explanations of digital innovation based on an oscillation between the specific and the general. The article concludes by pointing to future challenges and developments for digital innovation research.  相似文献   
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The objective of this research is to examine the role of sector-specific information technology (IT) developments and their significance in terms of the revenue and earnings before tax of Logistics Service Providers (LSPs), as well as the impact of these developments on the flexibility and integration of LSPs. A survey questionnaire was conducted with 284 LSPs participants. The data provided by the 51 responding enterprises provided a representative sample for the analysis of the sample population and the drawing of general and relevant conclusions related to basic population. It can be concluded that their revenue, earnings before tax and degree of integration into the supply chain depend on the sector-specific IT developments carried out by the given enterprise. IT investments will remain important in the future and the introduction and leveraging the best technologies may yield competitive advantages and higher financial rewards for LSPs.  相似文献   
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