Ebbers, I. (2021). Entrepreneurship Education als Beitrag zur Weiterung der Horizonte.
Abstract
[... Der Beitrag] verfolgt die Frage, wie eine Entrepreneurship Education, verstanden als Erziehung zum unternehmerisches Denken und Handeln, im Rahmen allgemein-bildender Beschulung und mit dem Ziel einer allgemeinbildenden Wirksamkeit so angelegt werden kann, dass sie einen Beitrag zur Horizontweitung der Lernenden leisten kann. Um diese Frage beantworten zu können, soll im weiteren Verlauf der Bildungsbegriff nach Klafki genutzt werden. Er bezieht sich hier im Wesentlichen auf vier Aufgaben der Bildung, welche im Folgenden vor dem Hintergrund der hier gemeinten Entrepreneurship Education genauer betrachtet werden sollen. (DIPF/Orig.).
Rohr, A., & Jauch, C. (2021). Software-in-the-Loop Simulation of a Gas-Engine for the Design and Testing of a Wind Turbine Emulator. Energies, 14. http://doi.org/10.3390/en14102898
Abstract
In order to investigate the grid integration of wind turbines (WT) of various scales and designs, a wind turbine emulator (WTE) is being built in Flensburg within the state-funded project GrinSH. The special feature of this WTE is the use of a large gas engine instead of an electric motor to emulate the behavior of a WT. In order to develop the controls of this innovative WTE and to design the upcoming test runs under safe conditions, a software in the loop model (SILM) was applied. This SILM contained a mathematical model of the wind turbine, mathematical models of the gas engine with an integrated controller, and a model of the generator and frequency converter unit, as well as a preventive modulator of the reference signal (PMRS). The PMRS module converts the reference signal of the emulated WT in such a way that the dynamics of the engine components can be calculated and balanced in advance to enable the required behavior of the entire SILM despite the dynamics of the gas engine. It was found that the PMRS module, developed and tested in this work, increased the ability of the WTE, based on a gas engine, to reproduce the dynamics of a WT.
Chirvi, M., Huber, H.-P., & Schneider, C. (2021). Biased Preferences for Wealth Taxation: The Case of Misperceived Tax Burden Consequences. TRR 266 Working Paper Series.
Abstract
The individual capacity to form personal preferences constitutes an essential element of thedemocratic process. At the same time, policies with far-reaching consequences often require profound expertise. Taxation is such an example. Due to its complex character, bounded rationality might induce biases causing other outcomes than intended. This paper quantifies shifts in stated preferences for wealth taxation caused by misperceived burden consequences of commonly politically discussed tax parameters: tax allowances and tax rates. For this, we conducted a randomized survey experiment with over 1,200 respondents in Germany. In a 2 by 2 design, our respondents were randomly selected to indicate both their preferred tax allowance and tax rate for either a yearly or a one-time wealth tax. Our treatment group was provided with easy-to-understand information on the resulting effective lifetime tax burden for the respective instrument. We find the preferred effective tax rate to drop by almost 15 percentage points for a yearly wealth tax if our participants are fully informed, whereas we do not find this effect for the one-time wealth tax. In terms of informed preferences our respondents preferthe yearly wealth tax over a one time wealth tax if misperceptions are resolved: the preferred effective tax burden of a yearly wealth tax is about 25 percentage points higher (40.0% vs.15.2%). While not being able to fully explain the source of this difference, we argue that both the total burden as well as the reasonability of single payments might be factors that form preferences for tax parameters.
Reimer, T., Heidenreich, M., & Herbert, O. (2021). Spielwiese und Impulsgeber zugleich : wie Corporate Influencer die Organisation verändern. Organisationsentwicklung : Zeitschrift für Unternehmensentwicklung und Change Management. Düsseldorf: Solutions by Handelsblatt Media Group GmbH.
Brandenburg, M., & Hahn, G. J. (2021). Financial performance and firm efficiency of automotive manufacturers and their suppliers A longitudinal data envelopment analysis. Logistics Research, 14(1), 26. http://doi.org/10.23773/2021_01
Abstract
A data envelopment analysis (DEA) is presented to assess evolutions of firm efficiency and financial performance in automotive supply chains. A sample of 32 decision-making units (DMUs), 17 globally operating original equipment manufacturers (OEMs) and 15 key suppliers from the automotive industry, is in focus of this analysis in which cost levels and capital requirements are put into relation to sales growth and profit. Cost of goods sold, operating capital, and net fixed assets represent the financial input of a company while sales growth and earnings before interest and taxes (EBIT) reflect the financial output. The financial performance of a firm is indicated by its efficiency, calculated by an input-oriented variable returns to scale model. A multiple linear regression analysis reveals which operational performance factors are predictors of financial performance. A longitudinal DEA approach that covers the years from 2003 to 2017 is chosen to reveal performance evolutions over time. In order to analyze the stability of relationships between efficient firms (peers) and inefficient ones (followers) over time, changes in the performance relationship network are assessed in a graph-theoretic approach. In this study, geographical and structural specifics of DMU groups are taken into account. The study reveals similarities and differences between OEMs and their suppliers regarding the importance of value drivers and detects periods of performance losses and recovery from the global economic crisis.
Montag, M., Bertel, S., de Koning, B. B., & Zander, S. (2021). Exploration vs. limitation – An investigation of instructional design techniques for spatial ability training on mobile devices. Computers in Human Behavior, 118, 106678. http://doi.org/https://doi.org/10.1016/j.chb.2020.106678
Abstract
Spatial abilities and thus mental rotation skills predict achievement in STEM domains. Thus, a wide range of studies investigated the possibilities and trainings of mental rotation skills. One prominent approach is using different digital tools and representation formats to foster spatial abilities. Thereby numerous studies analyzed effects of static in comparison to interactive dynamic representations of mental rotation tasks using different types of interactions. Although the use of dynamic representations is discussed critical regarding superficial information processing, there are no studies to date varying instructional techniques in interactive dynamic spatial trainings. In two studies we compared Limited Rotation training to non-limited Free Rotation training with high school students (Npilot = 21, Nmain = 66). Results after training show a superior effect of the limited compared to the non-limited training regarding the students’ success rate, but not their motivation and mental demand. Additionally analyzed process data show more efficient ways of task solving after limited rotation training indicated by reduced response time and rotation way accompanied by higher success rates in solving non-limited rotation tasks. Results of a pre-and-post-comparison of mental rotation skills indicate a higher increment after limited rotation training. Over-facilitating effects of dynamic representations are discussed.
Oelze, N., Simasiku, B. M., & Jackie, L. L. (2021). Namibian State of Logistics 2020 Report. Windhoek: Namibian-German Centre for Logistics. Abgerufen von https://www.giz.de/en/downloads/NGCL_Namibia-State-of-Logistics_Report2020-1.pdf
Abstract
This document has been prepared to summarise the findings of a study carried out by the Namibian-German Centre for Logistics into the current state of logistics in Namibia during the period from 2018 to 2020 and the impact of the Covid-19 pandemic on the industry. It updates studies carried into Namibian logistics in 2012 and 2018. The study has been undertaken by the research team on an wholly independent basis making use of contemporary data available in the public domain and surveys conducted by the team. It reflects the opinions of the authors based of review and analysis of the available evidence.