Publikationen

2015

• Das Ehegattensplitting aus Sicht der Steuerwissenschaften

  Chirvi, M., & Maiterth, R. (2015). Das Ehegattensplitting aus Sicht der Steuerwissenschaften. Steuer und Wirtschaft, 92(1). http://doi.org/10.9785/stuw-2015-920103

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  Ob das Ehegattensplitting einer Individualbesteuerung tatsächlich "unterlegen" ist, erscheint zweifelhaft. Zum einen sind die geschätzten positiven Arbeitsangebotseffekte aufgrund des geänderten weiblichen Erwerbsverhaltens inzwischen relativ gering und im Verhältnis zur Gesamtzahl der Beschäftigten in Deutschland marginal. Beim Realsplitting, das aus verfassungsrechtlichen Gründen - anders als die Individualbesteuerung - eine realistische Option darstellt, sind die Arbeitsangebotseffekte vernachlässigbar. Zum anderen sprechen steuererhebungstechnische Aspekte, die in der Besteuerungsrealität außerordentlich bedeutsam sind aber in der Diskussion kaum genannt werden, zweifelsfrei für das Ehegattensplitting.

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    • Chirvi, Malte

  • Fachbereich

    • Fachbereich 4: Wirtschaft

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  • 2015
  • Journal Article
  • • Malte Chirvi
    • Ralf Maiterth

• One year ahead! Investigating the time lag between patent publication and market launch: insights from a longitudinal study in the automotive industry

  Gerken, J. M., Moehrle, M. G., & Walter, L. (2015). One year ahead! Investigating the time lag between patent publication and market launch: insights from a longitudinal study in the automotive industry. R&D Management, 45, 287–303.

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    • Gerken, Jan

  • Abteilung/Einrichtung

    • FLAIR - Flensburg Artificial Intelligence Research

  • Forschungsfeld

    • Innovation und Wachstum, Nachhaltigkeit
    • Data Science und Künstliche Intelligenz

  • Fachbereich

    • Fachbereich 4: Wirtschaft

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  • 2015
  • Journal Article
  • • Jan Gerken
    • Martin Moehrle
    • Lothar Walter

• Identification of Habitat-Specific Biomes of Aquatic Fungal Communities Using a Comprehensive Nearly Full-Length 18S rRNA Dataset Enriched with Contextual Data

  Panzer, K., Yilmaz, P., Weiß, M., Reich, L., Richter, M., Wiese, J., … Reich, M. (2015). Identification of Habitat-Specific Biomes of Aquatic Fungal Communities Using a Comprehensive Nearly Full-Length 18S rRNA Dataset Enriched with Contextual Data. PLoS ONE, 10, e0134377. Abgerufen von http://oceanrep.geomar.de/29516/

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  Molecular diversity surveys have demonstrated that aquatic fungi are highly diverse, and that they play fundamental ecological roles in aquatic systems. Unfortunately, comparative studies of aquatic fungal communities are few and far between, due to the scarcity of adequate datasets. We combined all publicly available fungal 18S ribosomal RNA (rRNA) gene sequences with new sequence data from a marine fungi culture collection. We further enriched this dataset by adding validated contextual data. Specifically, we included data on the habitat type of the samples assigning fungal taxa to ten different habitat categories. This dataset has been created with the intention to serve as a valuable reference dataset for aquatic fungi including a phylogenetic reference tree. The combined data enabled us to infer fungal community patterns in aquatic systems. Pairwise habitat comparisons showed significant phylogenetic differences, indicating that habitat strongly affects fungal community structure. Fungal taxonomic composition differed considerably even on phylum and class level. Freshwater fungal assemblage was most different from all other habitat types and was dominated by basal fungal lineages. For most communities, phylogenetic signals indicated clustering of sequences suggesting that environmental factors were the main drivers of fungal community structure, rather than species competition. Thus, the diversification process of aquatic fungi must be highly clade specific in some cases.The combined data enabled us to infer fungal community patterns in aquatic systems. Pairwise habitat comparisons showed significant phylogenetic differences, indicating that habitat strongly affects fungal community structure. Fungal taxonomic composition differed considerably even on phylum and class level. Freshwater fungal assemblage was most different from all other habitat types and was dominated by basal fungal lineages. For most communities, phylogenetic signals indicated clustering of sequences suggesting that environmental factors were the main drivers of fungal community structure, rather than species competition. Thus, the diversification process of aquatic fungi must be highly clade specific in some cases.

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  • 2015
  • Journal Article
  • • Katrin Panzer
    • Pelin Yilmaz
    • Michael Weiß
    • Lothar Reich
    • Michael Richter
    • Jutta Wiese
    • Rolf Schmaljohann
    • Antje Labes
    • Johannes Imhoff
    • Frank Glöckner
    • Marlis Reich
  • • Habitats
    • Fungal genetics
    • Phylogenetics
    • Fungi
    • Fungal structure
    • Fresh water
    • Phylogenetic analysis
    • Ribosomal RNA

• A conceptual framework of challenges and solutions for managing global software maintenance

  Ulziit, B., Warraich, Z. A., Gencel, C., & Petersen, K. (2015). A conceptual framework of challenges and solutions for managing global software maintenance. Journal of Software: Evolution and Process, 27, 763–792.

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    • Petersen, Kai

  • Abteilung/Einrichtung

    • FLAIR - Flensburg Artificial Intelligence Research

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  • 2015
  • Journal Article
  • • Bayarbuyan Ulziit
    • Zeeshan Warraich
    • Cigdem Gencel
    • Kai Petersen

• Lindgomycin, an Unusual Antibiotic Polyketide from a Marine Fungus of the Lindgomycetaceae

  Wu, B., Wiese, J., Labes, A., Kramer, A., Schmaljohann, R., & Imhoff, J. F. (2015). Lindgomycin, an Unusual Antibiotic Polyketide from a Marine Fungus of the Lindgomycetaceae. Marine Drugs, 13, 4617–4632. Abgerufen von http://oceanrep.geomar.de/29518/

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  An unusual polyketide with a new carbon skeleton, lindgomycin (1), and the recently described ascosetin (2) were extracted from mycelia and culture broth of different Lindgomycetaceae strains, which were isolated from a sponge of the Kiel Fjord in the Baltic Sea (Germany) and from the Antarctic. Their structures were established by spectroscopic means. In the new polyketide, two distinct domains, a bicyclic hydrocarbon and a tetramic acid, are connected by a bridging carbonyl. The tetramic acid substructure of compound 1 was proved to possess a unique 5-benzylpyrrolidine-2,4-dione unit. The combination of 5-benzylpyrrolidine-2,4-dione of compound 1 in its tetramic acid half and 3-methylbut-3-enoic acid pendant in its decalin half allow the assignment of a new carbon skeleton. The new compound 1 and ascosetin showed antibiotic activities with IC50 value of 5.1 ($\pm$0.2) ?M and 3.2 ($\pm$0.4) \ensuremath\muM, respectively, against methicillin-resistant Staphylococcus aureus.

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  • 2015
  • Journal Article
  • • Bin Wu
    • Jutta Wiese
    • Antje Labes
    • Annemarie Kramer
    • Rolf Schmaljohann
    • Johannes Imhoff
  • • MRSA
    • antibiotic
    • lindgomycin
    • marine fungi
    • marine natural products

• Template Engines für C# im Vergleich

  Richter, S., & Cordts, S. (2015). Template Engines für C# im Vergleich. windows.developer.

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    • FLAIR - Flensburg Artificial Intelligence Research

  • Fachbereich

    • Fachbereich 4: Wirtschaft

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  • 2015
  • Journal Article
  • • Sebastian Richter
    • Sönke Cordts

• Nature s Lab for Derivatization: New and Revised Structures of a Variety of Streptophenazines Produced by a Sponge-Derived Streptomyces Strain

  Kunz, A. L., Labes, A., Wiese, J., Bruhn, T., Bringmann, G., & Imhoff, J. F. (2015). Nature s Lab for Derivatization: New and Revised Structures of a Variety of Streptophenazines Produced by a Sponge-Derived Streptomyces Strain, Online-Ressource.

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  • 2015
  • Journal Article
  • • Anna Kunz
    • Antje Labes
    • Jutta Wiese
    • Torsten Bruhn
    • Gerhard Bringmann
    • Johannes Imhoff

• Low carbon supply chain configuration for a new product – a goal programming approach

  Brandenburg, M. (2015). Low carbon supply chain configuration for a new product – a goal programming approach. International Journal of Production Research, 53, 6588–6610. http://doi.org/10.1080/00207543.2015.1005761

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  Green supply chain management and product innovation both have become sources of competitive advantage for companies from different industries. However, research on the configuration of green supply chains for new products represents a comparably new trend. In this paper, a goal programming approach is suggested to optimise the supply chain (SC) configuration for a new consumer product under consideration of economic and environmental criteria. The approach is illustrated by the case example of a fast moving consumer goods manufacturer. In this context, trade-offs between the ecologic factor of carbon emission, on the one hand, and financial value creation and customer service level on the other hand, are assessed in the deterministic analyses. The influence of long-term demand uncertainties is modelled in a scenario approach. It is observed that decentralised SC configurations enable carbon emission reduction without deteriorating the economic SC performance. Furthermore, it is detected that a focused economic optimisation strongly amplifies negative environmental impacts of demand uncertainties.

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    • Brandenburg, Marcus

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  • 2015
  • Journal Article
  • • Marcus Brandenburg

• Evaluation of simulation-assisted value stream mapping for software product development: Two industrial cases

  Bin Ali, N., Petersen, K., & De Fran\cca, B. B. N. (2015). Evaluation of simulation-assisted value stream mapping for software product development: Two industrial cases. Information and software technology, 68, 45–61.

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    • Petersen, Kai

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    • FLAIR - Flensburg Artificial Intelligence Research

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  • 2015
  • Journal Article
  • • Nauman Bin Ali
    • Kai Petersen
    • Breno De Fran\cca

• Handover of managerial responsibilities in global software development: a case study of source code evolution and quality

  Jabangwe, R., Börstler, J., & Petersen, K. (2015). Handover of managerial responsibilities in global software development: a case study of source code evolution and quality. Software quality journal, 23, 539–566.

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    • Petersen, Kai

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  • 2015
  • Journal Article
  • • Ronald Jabangwe
    • Jürgen Börstler
    • Kai Petersen