eri, J. S. M., Petersen, K., & Mendes, E. (2020). An empirically evaluated checklist for surveys in software engineering. Information and Software Technology, 119, 106240.
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
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.
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.
Zander, S., Montag, M., Wetzel, S., & Bertel, S. (2020). A gender issue? - How touch-based interactions with dynamic spatial objects support performance and motivation of secondary school students. Computers & Education, 143, 103677. http://doi.org/https://doi.org/10.1016/j.compedu.2019.103677
Abstract
Mobile devices are seen to incorporate characteristics which can support learning and problem solving in general and specific abilities, such as spatial ones (e.g. mental rotation). Central relevant characteristics of these devices are the availability of multiple representations (e.g. dynamic and static) and the direct interaction via touch, pointing and tracing with displayed information. The primary aim of the present study was to investigate the effectiveness of direct interactive, dynamic interactions with spatial tasks on mobile devices as compared to purely static, non-interactive versions of the same tasks. We expected that dynamic, interactive tasks support mental processes while solving spatial tasks would be especially helpful for learners with difficulties in mental rotation and low expectancies regarding their spatial abilities. Therefore, the second focus of the study was to examine whether the expected beneficial effects of dynamic interactions were equally beneficial for both genders. This was motivated by previous studies that revealed gender differences in performance and motivational beliefs regarding spatial tasks to the disadvantage of females. We used a mixed within-between subject design with presentation format (static vs. dynamic) and gender (female vs. male) as factors and success rate, mental effort, intrinsic motivation, and frustration as dependent variables. The study was conducted in four classes (7th grade, N = 46) in two secondary schools. To test gender related pre-assumptions, spatial abilities and motivation were assessed before solving the actual rotation tasks. A MANOVA with single-comparison follow-up tests revealed increased success rates and decreased mental effort for both genders in the dynamic condition, whereas beneficial effects for intrinsic motivation and frustration were restricted to female students. Process data for rotation behavior was registered for dynamic tasks: an analysis hinted at more exploratory ways of solving spatial tasks for females and at more goal-oriented approaches for male students.
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.
Lübben, R., & Schwardmann, J. (2019). Application Level Performance Measurements of Multi-Connectivity Options in Cellular Networks for Vehicular Scenarios. In IEEE Local Computer Networks. http://doi.org/10.1109/LCN44214.2019.8990813 (Original work published 2025)
Fleming, P. A., Peiffer, A., & Schlipf, D. (2019). Wind turbine controller to mitigate structural loads on a floating wind turbine platform. Journal of Offshore Mechanics and Arctic Engineering, 141. http://doi.org/10.1115/1.4042938 (Original work published 2025)