Publikationen

2020

• 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.

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  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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  • Personenseiten

    • Uzunkol, Osmanbey

  • Fachbereich

    • Fachbereich 3: Information und Kommunikation

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  • 2020
  • Journal Article
  • • Seher Tutdere
    • Osmanbey Uzunkol

• 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

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  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

• Tabletop Teleporter: Evaluating the Immersiveness of Remote Board Gaming

  Odenwald, J., Bertel, S., & Echtler, F. (2020). Tabletop Teleporter: Evaluating the Immersiveness of Remote Board Gaming. In Proceedings of the 9TH ACM International Symposium on Pervasive Displays (S. 79–86). New York, NY, USA: Association for Computing Machinery. http://doi.org/10.1145/3393712.3395337

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  Communication with remote persons over a video link is common today, e.g. to connect with family members abroad, particularly during the COVID-19 pandemic. However, social activities such as board games are rarely shared in this way, as common video chat software does not support this scenario well. However, interactive tabletops provide inherent support for natural tangible interaction with items on the tabletop surface.We present the Tabletop Teleporter, a setup designed to merge two remote locations into a single shared interaction space. We evaluate the system using a board game, focusing on the perceived immersion and connectedness of participants. Our evaluation shows that most measures for the social quality of a remotely shared game are not significantly different from one played with co-located participants, and that players prefer our setup over a pure videochat scenario.

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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
  • • Jasmin Odenwald
    • Sven Bertel
    • Florian Echtler
  • • interactive surface
    • social aspects
    • board game
    • tabletop
    • evaluation
    • gaming
    • tangible

• Genderbezogene Erschließungsprozesse in der Ökonomischen Bildung : zum Forschenden Lernen als Metamethode

  Beckmann, A.-K., & Firma>, R. H. <. (2020). Genderbezogene Erschließungsprozesse in der Ökonomischen Bildung : zum Forschenden Lernen als Metamethode. (I. Ebbers, Hrsg.). 2020: Augsburg : Rainer Hampp Verlag. http://doi.org/10.978.395710/3680 [DOI]

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  • Abteilung/Einrichtung

    • Jackstädt-Zentrum Flensburg (JZF)

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  • 2020
  • Miscellaneous
  • • Ann-Kathrin Beckmann
    • Dr. Rainer Firma>
    • Ilona Ebbers
  • • Ökonomische Bildung
    • Economic education
    • Geschlecht
    • Gender
    • Lernpsychologie
    • Learning psychology
    • Lernen
    • learning
    • Grounded Theory
    • Grounded theory
    • Geschlechterrolle
    • Dichotomie
    • Geschlechter und ihr Verhalten

• 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

• 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

• Motivating Factors for Implementing Apparel Certification Schemes—A Sustainable Supply Chain Management Perspective

  Oelze, N., Gruchmann, T., & Brandenburg, M. (2020). Motivating Factors for Implementing Apparel Certification Schemes—A Sustainable Supply Chain Management Perspective. Sustainability, 12. http://doi.org/10.3390/su12124823

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  The motivations for clothing companies to implement dedicated certification schemes as sustainability practices has received limited attention in sustainable supply chain management (SSCM) research so far. Therefore, it is important to understand how different rationales for the implementation of certification schemes have developed in the past because they considerably influence the overall success of sustainability management efforts. This paper picks up on this gap and presents the results of an in-depth comparative case study drawing on interviews conducted with five managers of three companies from the clothing sector in 2018 and abductive content analysis. By applying such a qualitative approach, this study explores motivations and benefits as well as elaborates on the implementation of certification schemes in apparel supply chains. It outlines that certification in the clothing sector is driven by strategic factors, marketing considerations, and information considering sustainability aspects. The study also shows that certification schemes may strengthen the marketing and competitive position of clothing companies as well as sustainability awareness in textile and apparel supply chains in general. Finally, a framework conceptualized from the findings of the interviews presents relevant SSCM practices in the clothing industry. Therefore, the present study contributes to theory building in SSCM by confirming and extending previous research on the implementation of certification schemes for sustainability, as well as to practice by examining reasons to apply certification schemes and potential performance outcomes.

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    • Brandenburg, Marcus

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  • 2020
  • Journal Article
  • • Nelly Oelze
    • Tim Gruchmann
    • Marcus Brandenburg

• First Eigenmodes Simulation Model of a Wind Turbine - for Control Algorithm Design

  Jauch, C. (2020). First Eigenmodes Simulation Model of a Wind Turbine - for Control Algorithm Design. http://doi.org/10.13140/RG.2.2.17192.19204

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    • Jauch, Clemens

  • Abteilung/Einrichtung

    • Wind Energy Technology Institute

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  • 2020
  • Report
  • • Prof. Dr. Clemens Jauch
  • • WETI

• Azure DevOps für Anfänger

  Cordts, S., & Nasutta, M. (2020). Azure DevOps für Anfänger. mana-Buch Verlag.

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  • Abteilung/Einrichtung

    • FLAIR - Flensburg Artificial Intelligence Research

  • Fachbereich

    • Fachbereich 4: Wirtschaft

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  • 2020
  • Book
  • • Sönke Cordts
    • Maren Nasutta