Publikationen

2022

• Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

  Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2022). Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model. European Accounting Review, 31(1). http://doi.org/10.1080/09638180.2020.1852095

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  Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.

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    • Chirvi, Malte

  • Fachbereich

    • Fachbereich 4: Wirtschaft

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  • 2022
  • Journal Article
  • • Kay Blaufus
    • Malte Chirvi
    • Hans-Peter Huber
    • Ralf Maiterth
    • Caren Sureth-Sloane

• LSP Teacher Training Summer School . The TRAILs project

  Chateaureynaud, M.-A., & John, P. (Hrsg.). (2022). LSP Teacher Training Summer School . The TRAILs project. Champs Didactiques Plurilingues : données pour des politiques stratégiques (Bd. 13, S. 280). Brüssel (Belgien): Peter Lang. http://doi.org/10.3726/b20096

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  This book is the result of research carried out in partnership with seven European universities as part of an Erasmus+ project on training teachers of Language for Specifi c Purpose (LSP) in higher education. All university partners, i.e. Bordeaux (France), Zagreb (Croatia), Jade (Germany), Cádiz (Spain), Adam Mickiewicz (Poland), Ljubljana (Slovenia), Arcola Research (UK), and Bergamo (Italy) carried out surveys and developed a detailed report showing that in Europe there is very little training for this type of teaching, and that teachers generally need to be trained in the specifi cities of the language fi eld they are going to teach. Medical or maritime English, legal Spanish, French for tourism, etc. require both an expert domain knowledge and a grounding in language teaching. Several testimonies highlight this situation and show the lack of career development prospects for LSP teachers at European universities. The members of the Erasmus+ TRAILs project have therefore been interested in the specifi c needs of LSP teachers and have been able to update the information through several types of surveys. The competences of LSP teachers were thus identifi ed. Based on this precise inventory, they are proposing to draw up a complete training programme. A pedagogical approach has been developed: resources, lesson preparation, course design, innovative pedagogical approaches are presented. The research presented in this book goes well beyond the TRAILs project and questions the training of specialised language teachers. More generally, it highlights the need to provide effective training and professional development for LSP teachers and offers a contribution to overcoming the shortcomings of LSP teacher education.

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  • Abteilung/Einrichtung

    • CIVU – Center for Interaction, Visualization and Usability

  • Profilbereich

    • Informatik und Gestaltung

  • Fachbereich

    • Fachbereich 3: Information und Kommunikation

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  • 2022
  • Book
  • • Marie-Anne Chateaureynaud
    • Peter John

• Planetarium Talks: Extra dimensions and microscopic black holes

  Vest, A. (2022). Planetarium Talks: Extra dimensions and microscopic black holes.

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  Although Einstein’s general theory of relativity precisely describes the properties of gravity, it is not clear why gravity is so much weaker than the other fundamental forces of nature. The weakness of gravity could be explained, however, by speculative theories that predict spatial dimensions in addition to the three dimensions we experience in our everyday live. One spectacular way of revealing these extra dimensions would be through the formation of microscopic black holes, which, if there are extra dimensions, might be produced at the Large Hadron Collider. Microscopic black holes would be harmless, but their discovery would revolutionize our physical world picture.

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    • Vest, Anja

  • Fachbereich

    • Fachbereich 2: Energy and Life Science

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  • 2022
  • Presentation
  • • Anja Vest

• Service Learning as an Approach to Teaching Small Business Management

  Behrends, T., & Binder, L. (2022). Service Learning as an Approach to Teaching Small Business Management. In International Case Studies in Service Learning (Bd. 47, S. 99–115,). Emerald Publishing Limited. http://doi.org/10.1108/S2055-364120220000047007

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  Small- and medium-sized enterprises (SMEs) are a central backbone of (most) national economies. Research shows, that due to their smaller size, SMEs not only have comparatively less formalized, less complex, and less specialized organizational structures, but a somewhat different social character as well. It is in particular the interplay of these structural and cultural peculiarities of SMEs that is difficult to impart perceptibly in regular university courses on Small Business Management. From a managerial science perspective, the structural as well as social characteristics of small non-profit organizations are quite similar to the above-mentioned features of SMEs. Both types of organizations usually function in a less bureaucratic and more personal way, while also being a bit more chaotic sometimes. In addition, both are often facing the challenges of severe resource scarcity as well as a lack of management competencies. In view of these fundamental similarities between SMEs and small non-profit organizations, the practical seminar Service Learning Project was designed to provide management students at Europa-Universität Flensburg with the opportunity of experiencing typical small business work realities. Here, student teams support local non-profit organizations in meeting typical management challenges ranging from the conception and implementation of fundraising or image campaigns to internal consultancy projects. In this way, the seminar offers the possibility to deal with real-world practical management issues while concurrently strengthening students’ civic societal awareness, fostering empathy, and overcoming the oftentimes overly pronounced distance between science and life-world practice.

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  • Abteilung/Einrichtung

    • Jackstädt-Zentrum Flensburg (JZF)

  • Profilbereich

    • Start-up- und KMU-Management

  • Forschungsfeld

    • Fachkräfte und Vernetzung

  • Fachbereich

    • Fachbereich 4: Wirtschaft

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  • 2022
  • Book Chapter
  • • Thomas Behrends
    • Larissa Binder

• Quick Start - Programmieren lernen C#

  Cordts, S., & Nasutta, M. (2022). Quick Start - Programmieren lernen C#. mana-Buch Verlag.

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  • Fachbereich

    • Fachbereich 4: Wirtschaft

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  • 2022
  • Book
  • • Sönke Cordts
    • Maren Nasutta

• LSP Teacher Training Summer School . The TRAILs project

  Chateaureynaud, M.-A. (Hrsg.). (2022). LSP Teacher Training Summer School . The TRAILs project. Champs Didactiques Plurilingues : données pour des politiques stratégiques (Bd. 13, S. 280). Brüssel (Belgien): Peter Lang. http://doi.org/10.3726/b20096

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  This book is the result of research carried out in partnership with seven European universities as part of an Erasmus+ project on training teachers of Language for Specifi c Purpose (LSP) in higher education. All university partners, i.e. Bordeaux (France), Zagreb (Croatia), Jade (Germany), Cádiz (Spain), Adam Mickiewicz (Poland), Ljubljana (Slovenia), Arcola Research (UK), and Bergamo (Italy) carried out surveys and developed a detailed report showing that in Europe there is very little training for this type of teaching, and that teachers generally need to be trained in the specifi cities of the language fi eld they are going to teach. Medical or maritime English, legal Spanish, French for tourism, etc. require both an expert domain knowledge and a grounding in language teaching. Several testimonies highlight this situation and show the lack of career development prospects for LSP teachers at European universities. The members of the Erasmus+ TRAILs project have therefore been interested in the specifi c needs of LSP teachers and have been able to update the information through several types of surveys. The competences of LSP teachers were thus identifi ed. Based on this precise inventory, they are proposing to draw up a complete training programme. A pedagogical approach has been developed: resources, lesson preparation, course design, innovative pedagogical approaches are presented. The research presented in this book goes well beyond the TRAILs project and questions the training of specialised language teachers. More generally, it highlights the need to provide effective training and professional development for LSP teachers and offers a contribution to overcoming the shortcomings of LSP teacher education.

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  • Abteilung/Einrichtung

    • CIVU – Center for Interaction, Visualization and Usability

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    • Informatik und Gestaltung

  • Fachbereich

    • Fachbereich 3: Information und Kommunikation

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  • 2022
  • Book
  • • Marie-Anne Chateaureynaud

• Finanzierungs- & Förderangebote für Ecopreneure

  Neumann, T., Widrat, A., & Fichter, K. (2022). Finanzierungs- & Förderangebote für Ecopreneure. Gründerplattform. Abgerufen von https://cdn.kettufy.io/gp.kettufy.io/documents/gruenderplattform.de/Material-3_Broschuere-FinanzierungFoerderungangebote.pdf

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  • Forschungsprojekt

    • EU-REACT StartUp SH

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    • Jackstädt-Zentrum Flensburg (JZF)

  • Profilbereich

    • Start-up- und KMU-Management

  • Forschungsfeld

    • Entrepreneurship

  • Fachbereich

    • Fachbereich 4: Wirtschaft

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  • 2022
  • Journal Article
  • • Thomas Neumann
    • Alexandra Widrat
    • Klaus Fichter

• Parametric optimization and comparative study of an organic Rankine cycle power plant for two-phase geothermal sources

  Chen, C., Witte, F., Tuschy, I., Kolditz, O., & Shao, H. (2022). Parametric optimization and comparative study of an organic Rankine cycle power plant for two-phase geothermal sources. Energy, 123910. http://doi.org/https://doi.org/10.1016/j.energy.2022.123910

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  For two-phase geothermal sources, Organic Rankine Cycle (ORC) based binary plant is often applied for power production. In this work, a network topology is designed with the open-source Thermal Engineering Systems in Python (TESPy) software to simulate the stationary operation of the ORC plant. With this topology, the performance of six different working fluids are compared. From the thermodynamic perspective, the gross and net power output are optimized respectively. Results show that R600 has the highest gross power output of 17.55 MW, while R245fa has the highest net power output of 12.93 MW. However, the turbine inlet temperatures for these two working fluids need to be designed at the upper theoretical limit. R245ca and R601a require the heat exchange rates of internal heat exchanger to be larger than 1.51 MW and 0.99 MW to satisfy the re-injection temperature limit, which are smaller than the R600 (6.7 MW) and R245fa (6.0 MW) cases. Besides, the working fluid with lower critical state is preferred for a geothermal source with smaller steam fraction to establish a stable ORC plant. The workflow for the ORC design and optimization in this work is generic, and can be further applied to thermo-economic investigation.

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    • Witte, Francesco
    • Tuschy, Ilja

  • Profilbereich

    • Erneuerbare Energien und nachhaltige Entwicklung

  • Forschungsfeld

    • Wärme

  • Fachbereich

    • Fachbereich 2: Energy and Life Science

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  • 2022
  • Journal Article
  • • Chaofan Chen
    • Francesco Witte
    • Ilja Tuschy
    • Olaf Kolditz
    • Haibing Shao
  • • Organic Rankine cycle (ORC)
    • Geothermal power plant
    • Two-phase geothermal sources
    • Design and optimization
    • Thermal engineering systems in python (TESPy)
    • OpenGeoSys (OGS)

• Forecasting TCP s Rate to Speed up Slow Start

  Lübben, R. (2022). Forecasting TCP s Rate to Speed up Slow Start. IEEE Open Journal of the Computer Society, 1–9. http://doi.org/10.1109/OJCS.2022.3208701

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    • Lübben, Ralf

  • Abteilung/Einrichtung

    • FLAIR - Flensburg Artificial Intelligence Research

  • Forschungsfeld

    • Data Science und Künstliche Intelligenz

  • Fachbereich

    • Fachbereich 4: Wirtschaft

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  • 2022
  • Journal Article
  • • Ralf Lübben

• Kompetenzen für eine digitale Welt: Nutzerorientierte Softwareentwicklung im Projektunterricht

  Bertel, S. (2022). Kompetenzen für eine digitale Welt: Nutzerorientierte Softwareentwicklung im Projektunterricht. Lehrkräftebildung weiterdenken (Workshop der Joachim Herz Stiftung). Leipzig, Germany: Institut Didaktik der Chemie, Universität Gießen.

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  Das Projekt “Kompetenzen für eine digitale Welt“ brachte das Thema Usability in der Softwareentwicklung in den Informatikunterricht. Ein konkretes Ziel war die Vermittlung von Kernkompetenzen im Bereich Softwareentwicklung durch kompetenzorientierten Projektunterricht. Anhand des User Centered Design-Ansatzes wurde in der Oberstufe die Softwareentwicklung als nutzerorientierter Entwicklungsprozess umgesetzt.

  Die Schülerinnen und Schüler wurden durch ein Team der Hochschule Flensburg begleitet und ein Verständnis für Konzeption und Entwicklungsarbeit bei der der Erstellung einer App geschaffen. Wichtig war zu zeigen, dass Informatik mehr als die Programmierung umfasst, und die eigentliche Breite des Faches auf praktische Weise erfahrbar zu machen. Weitere Aspekte waren dabei die Erhebung von Nutzeranforderungen, Design und Test von Prototypen, in Papierform als auch als Klickprototypen.

  Die resultierende Handlungsempfehlung zielt auf die Entwicklung von Kompetenzen in Usability und Interfacedesign sowie auf ein vertieften Verständnis für die Entwicklungsprozesse digitaler Produkte.

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    • Bertel, Sven

  • Forschungsprojekt

    • Kompetenzen für eine digitale Welt: partizipative Entwicklung von Apps zum Training räumlicher Fähigkeiten im Unterricht

  • Abteilung/Einrichtung

    • CIVU – Center for Interaction, Visualization and Usability

  • Profilbereich

    • Informatik und Gestaltung

  • Forschungsfeld

    • Human-Computer-Interaction

  • Fachbereich

    • Fachbereich 3: Information und Kommunikation

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  • 2022
  • Conference Proceedings
  • • Sven Bertel