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Item type:Publication, Tech Ready Yet Emotionally Drained: Unraveling the Multilevel Dynamics of Top Management Team Boundary Control and Formalization in Organizations(SAGE Publications, 2026-09-30); ; Lamovšek, AmadejaTechnological readiness (TR) is crucial in the contemporary digital work environment, although its relationship with employees’ well-being remains ambiguous. While TR is often assumed to benefit health by fostering both adaptability and competence, we question whether, and if so, under what conditions, it alleviates or exacerbates strain. Drawing on job demands–resources theory and upper echelons theory, we conceptualize TR as a personal resource and then develop and test a multilevel model in which its relationship with emotional exhaustion depends on unit-level formalization and organizational-level top management team boundary control (TMTBC). The findings of a large-scale, multi-source study of 2,267 employees nested in 1,547 units across 80 German small and medium-sized enterprises largely support our hypotheses, indicating that although TR is conceptualized as a personal resource, its association with emotional exhaustion depends on the interplay of unit-level structures and organizational-level norms. More specifically, TR is associated with higher levels of emotional exhaustion if it is not supported by formalization and TMTBC. From a practical perspective, we provide guidance for organizations on how to effectively leverage TR while remaining mindful that it may be associated with higher levels of emotional exhaustion among employees.Type:journal articleJournal:Group & Organization Management - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Argument Quality in the Eye of the Annotator: Understanding the Challenges of Annotation Through Eye Tracking(2026); In Natural Language Processing, the quality of data annotation directly affects the performance of tools. In the subfield of Computational Argumentation, the annotation of argumentative text is a challenging task due to its subjective nature and high cognitive demand for both experts and novices. In this paper, we provide a systematic overview of these challenges and propose the use of eye tracking as a method that allows us to better understand the experience of annotators. We report on a randomised crossover experiment with 40 participants combining eye movement, self-reported workload using NASA-TLX, and task-specific questionnaires. We demonstrate a rapid decrease in attention throughout the annotation task and during the familiarisation of the annotators with the guidelines. We show that annotators perceive longer guidelines as more mentally demanding, yet more helpful and clear than shorter ones. Our findings show the feasibility of eye tracking for the understanding of the annotation challenges.Type:conference contribution - Some of the metrics are blocked by yourconsent settings
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Item type:Publication, Der Anrechnungshöchstbetrag nach Art. 23 OECD-MA(2026); - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Die Auslegung und Anwendung der Vorschriften über den Anrechnungshöchstbetrag in der Schweiz(2026)Type:journal articleJournal:IStR 2026 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Time for leadership on the United Nations Framework Convention on International Tax Cooperation(2026-10-04) - Some of the metrics are blocked by yourconsent settings
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