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2020

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

Abstract

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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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
People Analytics braucht Controlling

Reimer, T. ., & Kreuscher, S. . (2020). People Analytics braucht Controlling. Controlling & Management Review : Zeitschrift für Controlling & Management. Berlin: Springer. http://doi.org/10.1007/s12176-020-0340-y [DOI]
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Jackstädt-Zentrum Flensburg (JZF)
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2020

Miscellaneous

Tanja Reimer

Susanne Kreuscher
Preferences for Wealth Taxation - Design, Framing and the Role of Partisanship

Chirvi, M. ., & Schneider, C. . (2020). Preferences for Wealth Taxation - Design, Framing and the Role of Partisanship. arqus Discussion Paper.

Abstract

Empirical literature on preferences for wealth taxation almost exclusively focuses on either the emotionally loaded estate tax or rather general concepts of redistributive preferences. Yet, it remains unclear whether the exceptional opposition towards the estate tax is applicable to other instruments of net wealth taxation. This study presents, to our knowledge, the first investigation of how individuals want to tax wealth-across a variety of tangible wealth tax instruments. In doing so, we particularly test for the presence of framing effects, incidence concentration and the role of wealth characteristics within the different tax configurations. For this, we conducted a factorial vignette survey experiment with over 3,200 respondents on Amazon's Mechanical Turk (MTurk). Each respondent was randomized into one of four burden-equivalent wealth tax instruments: an estate tax, a one-time wealth tax, a decennial wealth tax or a yearly wealth tax. Subsequently we asked each respondent to state her preferred overall lifetime tax burden for a set of hypothetical individuals. Our findings yield several interesting insights. First, we find that the exceptional opposition towards the estate tax is not applicable to other instruments of wealth taxation and is only valid for certain subgroups. In general, our empirical findings provide preferred tax rates between 12.8 to 14.9 percent of overall lifetime tax burden. Second, we document an exceptional opposition towards the mere name "estate tax" in relation to equivalent wealth tax instruments for certain subgroups. Republicans particularly reject the estate tax with a lower proposed effective tax rate of around 3.1 percentage points compared to all other wealth taxes-even the perfectly congruent one-time wealth tax. Third, we uncover the influence of normative preferences for specific design features on the support for a wealth tax. Proposed effective tax rates of the estate tax and the one-time wealth tax show a significant progressivity, whereas no progressivity can be observed for both periodical taxes. The presence of children has an especially significant negative effect in one-off wealth taxes at the end of the lifetime.
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Chirvi, Malte

Fachbereich

Fachbereich 4: Wirtschaft
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2020

Unpublished

Malte Chirvi

Cornelius Schneider
Construction of arithmetic secret sharing schemes by using torsion limits

Tutdere, S. ., & Uzunkol, O. . (2020). Construction of arithmetic secret sharing schemes by using torsion limits. Hacettepe Journal of Mathematics and Statistics, 49, 638–647. http://doi.org/10.15672/hujms.460348
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Uzunkol, Osmanbey

Fachbereich

Fachbereich 3: Information und Kommunikation
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2020

Journal Article

Seher Tutdere

Osmanbey Uzunkol
An empirically evaluated checklist for surveys in software engineering

eri, J. S. M., Petersen, K. ., & Mendes, E. . (2020). An empirically evaluated checklist for surveys in software engineering. Information and Software Technology, 119, 106240.
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Petersen, Kai

Abteilung/Einrichtung

FLAIR - Flensburg Artificial Intelligence Research
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2020

Journal Article

Jefferson eri

Kai Petersen

Emilia Mendes
Navigation in Desktop 3D Games with Gamepads: Comparison of Two Approaches for Inexperienced Players

Wentzlaff, T. ., Janke, F. ., Kockmeyer, M. ., Reinhold, S. ., & Teistler, M. . (2020). Navigation in Desktop 3D Games with Gamepads: Comparison of Two Approaches for Inexperienced Players. In Proceedings of the Conference on Mensch Und Computer (S. 165–168). New York, NY, USA: Association for Computing Machinery. http://doi.org/10.1145/3404983.3410018

Abstract

Common approaches for gamepad-based navigation in desktop 3D games are often not suited for inexperienced players. In particular, novices have difficulties in simultaneously controlling movement and viewing direction in a virtual 3D scene. Here, we compare the currently predominant 3D navigation approach with an alternative approach that is inspired by early 3D games. 20 test users with little or no 3D gaming experience used both approaches to walk along a test course in a virtual 3D scene containing different obstacles. Using the alternative navigation approach, the users finished the course faster and with fewer errors than with the predominant navigation approach. In addition, the pragmatic and the hedonic quality of the alternative approach were rated higher. As a conclusion, the presented alternative approach should be given consideration when designing 3D (serious) games or similar applications for inexperienced players, not only for gamepad-based navigation, but also for comparable interfaces like the typical combination of keyboard and mouse control.
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Teistler, Michael

Abteilung/Einrichtung

CIVU – Center for Interaction, Visualization and Usability

Fachbereich

Fachbereich 3: Information und Kommunikation
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2020

Conference Paper

Tobias Wentzlaff

Felix Janke

Mats Kockmeyer

Sascha Reinhold

Michael Teistler

inexperienced users

serious games

gamepad

3D games

user performance
Rapid Metabolome and Bioactivity Profiling of Fungi Associated with the Leaf and Rhizosphere of the Baltic Seagrass Zostera marina

Petersen, L.-E. ., Marner, M. ., Labes, A. ., & Tasdemir, D. . (2020). Rapid Metabolome and Bioactivity Profiling of Fungi Associated with the Leaf and Rhizosphere of the Baltic Seagrass Zostera marina, Online-Ressource. http://doi.org/10.3390/md17070419
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2020

Journal Article

Lars-Erik Petersen

Michael Marner

Antje Labes

Deniz Tasdemir
Service Learning : Persönlichkeitsentwicklung durch gesellschaftliches Engagement : Projekte agil zum Ziel führen – Phasen, Methoden, Beispiele

Reimer, T. ., Osann, I. ., & Godat, F. . (2020). Service Learning : Persönlichkeitsentwicklung durch gesellschaftliches Engagement : Projekte agil zum Ziel führen – Phasen, Methoden, Beispiele. (S. . Mix, Hrsg.). München : Hanser.
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Jackstädt-Zentrum Flensburg (JZF)
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2020

Miscellaneous

Tanja Reimer

Isabell Osann

Frauke Godat

Svenja Mix

Design Thinking

Design thinking

Hochschullehre

Higher education teaching

Lernmethode

Learning method

Gesellschaftliches Bewusstsein

Social consciousness

Praktikum

Internship

Nonprofit-Organisation

Nonprofit organization

Agilität

Agility

Projektmanagement

Project management

Deutschland

Germany

Service Learning

Unterrichtsmethode

Persönlichkeitsentwicklung

Unternehmensführung

Unternehmensorganisation
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

Abstract

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

2019

Impacts of stakeholder influences and dynamic capabilities on the sustainability performance of supply chains: a system dynamics model

Rebs, T. ., Thiel, D. ., Brandenburg, M. ., & Seuring, S. . (2019). Impacts of stakeholder influences and dynamic capabilities on the sustainability performance of supply chains: a system dynamics model. Journal of Business Economics, 89, 893–926. http://doi.org/10.1007/s11573-019-00940- (Original work published 2025)

Abstract

Dynamic capabilities (DCs) are crucial for companies to attain competitive advantage in dynamic business environments and supply chains, where environmental and social aspects are considered by sustainable supply chain management (SSCM). However, the effects of stakeholder influences on SSCM performance, which results from the interplay of DCs and SSCM practices, need to be analyzed. Therefore, a system dynamics (SD) model is proposed to include the influences of governmental, shareholder, and other external stakeholder pressure. The system behavior, i.e., the company’s SSCM performance, can thus be analyzed in face of varying time delays of stakeholder influences. Findings indicate that different intensities of stakeholder influences affect the development of SSCM practices and DCs of a focal company, and thus, overall SSCM performance. Consequently, intensities of stakeholder influences should be managed accordingly, while the impact of time delays has to be understood to control SSCM performance. The insights gained from the model support the decision- and policy-making, which can be considered from the perspective of the focal company, the regulatory authorities, the shareholders, and other external stakeholders that ultimately translate into customer pressure.
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Brandenburg, Marcus
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2019

Journal Article

Tobias Rebs

Daniel Thiel

Marcus Brandenburg

Stefan Seuring

Sustainable supply chain management

Stakeholder influences

Dynamic capabilities

Practices

System

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2020

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