Publikationen

2020

• Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten

  Chirvi, M. ., Kiesewetter, D. ., Maiterth, R. ., Menzel, M. ., & Tschinkl, D. . (2020). Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten. Steuer Und Wirtschaft, 97(3). http://doi.org/https://doi.org/10.9785/stuw-2020-970307

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  Die seit langem kontrovers diskutierte Frage, ob es beim Übergang zur nachgelagerten Rentenbesteuerung zu einer unzulässige Doppelbesteuerung kommt, lässt sich klar beantworten. Wenn die Sonderausgaben, die in der Rentenphase aus den Beiträgen zur gesetzlichen Kranken- und Pflegeversicherung resultieren, als ein die Renten steuerfreistellendes Element des Steuersystems eingestuft werden, existiert kein Doppelbesteuerungsproblem. Vielmehr ist eine deutlich Minderbesteuerung und damit eine Steuervergünstigung für Rentner zu konstatieren. Gänzlich anders verhält es sich, wenn derartige Sonderausgaben nicht als Teil der steuerfreien Rente angesehen werden. Dann unterliegt die Mehrzahl der Rentner einer ungerechtfertigten Doppelbesteuerung. In beiden Fällen lässt sich eine pauschalierte und zudem passgenauere Besteuerung gesetzlicher Renten erreichen, indem § 22 EStG entsprechend modifiziert wird.

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    • Chirvi, Malte

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  • 2020
  • Journal Article
  • • Malte Chirvi
    • Dirk Kiesewetter
    • Ralf Maiterth
    • Moritz Menzel
    • Dominik Tschinkl

• Ein Simulationsmodell zur Identifikation von Diffusionskoeffizienten anhand charakteristischer Kenngrößen aus Sinterexperimenten

  Thomsen, F. . (2020). Ein Simulationsmodell zur Identifikation von Diffusionskoeffizienten anhand charakteristischer Kenngrößen aus Sinterexperimenten. Technische Fakultät. Christian-Albrechts-Universität zu Kiel.

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    • Thomsen, Fritz

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  • 2020
  • Thesis
  • • Fritz Thomsen

• Comparing Eye Movements Between Physical Rotation Interaction Techniques

  Bertel, S. ., & Wetzel, S. . (2020). Comparing Eye Movements Between Physical Rotation Interaction Techniques. In ACM Symposium on Eye Tracking Research and Applications. New York, NY, USA: Association for Computing Machinery. http://doi.org/10.1145/3379156.3391355

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  Recent studies have shown a number of procedural similarities between solving problems in mental and in physical rotation. Such similarities open up the interesting option to study mental rotation indirectly through physical rotation, with the advantage that physical rotation processes can be much more easily observed than mental ones. To better assess where solution processes in mental and physical rotation differ, though, it is important to know what influence any specific interaction method in physical rotation will have. We present results from a comparison of two such interaction methods: a one-handed, touch-based and a two-handed, ball-based method. Our analysis focuses on fixation durations and saccade amplitudes as proxies for mental load. Results show, importantly, that the choice of interaction method seems to matter but little. We therefore suggest that the existing findings of past studies that have compared mental to physical rotation are likely highly comparable, despite the fact that different interaction techniques were used.

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    • Bertel, Sven

  • Abteilung/Einrichtung

    • CIVU – Center for Interaction, Visualization and Usability

  • Fachbereich

    • Fachbereich 3: Information und Kommunikation

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  • 2020
  • Conference Paper
  • • Sven Bertel
    • Stefanie Wetzel
  • • physical rotation
    • fixation duration
    • saccade amplitude
    • mental rotation

• C++ für Dummies

  Willemer, A. . (2020). C++ für Dummies (S. 464). Weinheim: Wiley-VCH.

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    • Willemer, Arnold

  • Fachbereich

    • Fachbereich 3: Information und Kommunikation

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  • 2020
  • Book
  • • Arnold Willemer

• A systematic mapping of test case generation techniques using UML interaction diagrams

  Minhas, N. M., Masood, S. ., Petersen, K. ., & Nadeem, A. . (2020). A systematic mapping of test case generation techniques using UML interaction diagrams. Journal of Software: Evolution and Process, 32, e2235.

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    • Petersen, Kai

  • Abteilung/Einrichtung

    • FLAIR - Flensburg Artificial Intelligence Research

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  • 2020
  • Journal Article
  • • Nasir Minhas
    • Sohaib Masood
    • Kai Petersen
    • Aamer Nadeem

• Sustainability Prerequisites and Practices in Textile and Apparel Supply Chains

  Warasthe, R. ., Schulz, F. ., Enneking, R. ., & Brandenburg, M. . (2020). Sustainability Prerequisites and Practices in Textile and Apparel Supply Chains. Sustainability, 12. http://doi.org/10.3390/su12239960

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  The proposed study deals with sustainable supply chain management (SSCM) in the textile and apparel (T&A) industry. We analyze prerequisites and practices of supply chain (SC) sustainability in a multiple case study of the German and Ethiopian T&A industry. Our analysis is based on ten semi-structured interviews conducted with the managers of seven companies in the Ethiopian T&A production and the German fair fashion retail industries. The contribution of expert knowledge helps in identifying SC sustainability prerequisites and practices. The chosen cases of production in Ethiopia and retail in Germany highlight the complexity of T&A SCs while representing both the suppliers’ and retailers’ perspectives, which is rare in the related literature. As a major research contribution, the study adapts a framework for SC sustainability in the chemical industry and transfers it to T&A SCs. Moreover, practitioners from the T&A industry find useful insights into relevant practices and their prerequisites, which helps in improving SC sustainability in this sector. The study reveals that management orientation and interest groups such as customers represent the most important prerequisites for sustainability. Manufacturers rely more on internal practices such as monitoring, while retailers focus on external sustainability practices, such as supplier development. In a comparative approach, similarities and differences between T&A SCs and the chemical industry are identified.

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    • Brandenburg, Marcus

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  • 2020
  • Journal Article
  • • Ronak Warasthe
    • Finja Schulz
    • Ralf Enneking
    • Marcus Brandenburg

• Development of a Flexible Lightweight Hydraulic-Pneumatic Flywheel System for Wind Turbine Rotors

  Alhrshy, L. ., Jauch, C. ., & Kloft, P. . (2020). Development of a Flexible Lightweight Hydraulic-Pneumatic Flywheel System for Wind Turbine Rotors. Fluids, 5. http://doi.org/10.3390/fluids5040162

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  In this paper, the design of a flexible piston accumulator for application in a hydraulic-pneumatic flywheel system in a wind turbine rotor is presented. The flywheel system enables a wind turbine to vary the inertia of its rotor blades to control the power output and, most importantly, to influence the vibratory behaviour of wind turbine components. The method used for designing the flexible accumulator is based on the one hand on test results of a flexible piston accumulator prototype, and on the other hand, on simulation results of a model of a flexible piston accumulator. As a result, a design of flexible piston accumulators for application in the flywheel system is implemented and compared with the design of conventional steel accumulators. Due to the proposed design of the flywheel system, the impact on the mechanical loads of a wind turbine is analysed. The simulation results show that the new design of the piston accumulators causes a lower impact on the mechanical loads of the wind turbine than a previously published design of piston accumulators. It is further shown that the considered wind turbine can take on the flywheel system without the need for reinforcements in the rotor blades.

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  • Personenseiten

    • Alhrshy, Laurence
    • Jauch, Clemens

  • Forschungsprojekt

    • Schwungrad

  • Abteilung/Einrichtung

    • Wind Energy Technology Institute

  • Fachbereich

    • Fachbereich 2: Energy and Life Science

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  • 2020
  • Journal Article
  • • Laurence Alhrshy
    • Prof. Dr. Clemens Jauch
    • Peter Kloft

• Much Ado About Little: A Critical Review of the Employer Branding Concept

  Behrends, T. ., Baur, M. ., & Zierke, L. . (2020). Much Ado About Little: A Critical Review of the Employer Branding Concept. In (S. 1–30). Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG. http://doi.org/10.5771/0935-9915-2020-1-1

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  Within the past ten to fifteen years the concept of Employer Branding (EB) has established itself as a widely known and highly regarded concept especially among Human Resource Management practitioners. In many organizations the development, implementation and communication of a distinctive and unique employer brand is meanwhile considered an important building block for gaining a competitive advantage in the so called “war for talent”. The paper at hand aims at critically exploring the conceptual foundations of employer branding by reviewing an extensive body of EB-literature consisting of standard references, scientific journal articles, textbooks as well as practitioner-oriented literature. This review reveals several general weaknesses, discrepancies and “blind spots” which cannot simply be attributed to some few single publications but rather call for a skeptical look upon the whole concept of employer branding itself. In conclusion the authors assert that the employer branding concept widely lacks innovative novelty as well as content-related persuasiveness. It should therefore be regarded as neither more nor less than a contemporary remake of what is and has for quite some time been well known as “Internal Marketing” or “HR Marketing”.

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  • Abteilung/Einrichtung

    • Jackstädt-Zentrum Flensburg (JZF)

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  • 2020
  • Book Chapter
  • • Thomas Behrends
    • Maren Baur
    • Larissa Zierke

• Regression testing for large-scale embedded software development—Exploring the state of practice

  Minhas, N. M., Petersen, K. ., Börstler, J. ., & Wnuk, K. . (2020). Regression testing for large-scale embedded software development—Exploring the state of practice. Information and Software Technology, 120, 106254.

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    • Petersen, Kai

  • Abteilung/Einrichtung

    • FLAIR - Flensburg Artificial Intelligence Research

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  • 2020
  • Journal Article
  • • Nasir Minhas
    • Kai Petersen
    • Jürgen Börstler
    • Krzysztof Wnuk

• Defining and Aligning Supply Chain Objectives Before, During, and After the COVID-19 Pandemic

  Siebert, J. U., Brandenburg, M. ., & Siebert, J. . (2020). Defining and Aligning Supply Chain Objectives Before, During, and After the COVID-19 Pandemic. IEEE Engineering Management Review, 48, 72–85. http://doi.org/10.1109/EMR.2020.3032369

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    • Brandenburg, Marcus

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  • 2020
  • Journal Article
  • • Johannes Siebert
    • Marcus Brandenburg
    • Jana Siebert