Publikationen

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Forschungsprojekt

Institut/Einrichtung

2019

Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten? Steuersystematische Überlegungen und empirische Ergebnisse

Chirvi, M., & Maiterth, R. (2019). Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten? Steuersystematische Überlegungen und empirische Ergebnisse. Steuer und Wirtschaft, 96(2). http://doi.org/10.9785/stuw-2019-960205

Abstract

Übergang zur nachgelagerten Rentenbesteuerung bewirkt keine Doppel, sondern eine Minderbesteuerung, was gleichbedeutend mit einer Steuervergünstigung für Bezieher gesetzlicher Renten ist. Dies gilt zumindest dann, wenn man dem Ansatz der Rürup-Kommission und des Gesetzgebers folgt, was die Zurechnung von sozialversicherungsinduzierten Sonderausgaben in der Beitrags- und in der Rentenphase anbelangt. Das Ausmaß der Minderbesteuerung hängt von der zukünftigen Rentenentwicklung, aber auch vom verwendeten Maßstab ab. Nach dem in der Recht-sprechung und Literatur regelmäßig verwendeten (Literatur-)Maßstab beläuft sich die Minderbesteuerung einzelveranlagter Arbeitnehmer im derzeitigen Recht auf durchschnittlich rund 11,9 % der Renten, während die Minderbesteuerung bei „systemgerechter“ Analyse bei rund 8,4 % liegt. Durch eine immer noch pauschalierte, aber passgenauere Besteuerung gesetzlicher Renten ließe sich die Minderbesteuerung erheblich reduzieren, ohne Doppelbesteuerungsprobleme in Kauf nehmen zu müssen. Eine am systemgerechten Maßstab ausgerichtete Reform ist unempfindlich gegenüber der Rentenentwicklung, während die Besteuerungsanteile der gesetzlichen Rente im Fall einer auf dem Literaturmaßstab basierenden Reform immer anzupassen sind, sobald sich Renten anders entwickeln als ursprünglich prognostiziert.
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Chirvi, Malte

Fachbereich

Fachbereich 4: Wirtschaft
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2019

Journal Article

Malte Chirvi

Ralf Maiterth
System dynamics modeling for sustainable supply chain management: A literature review and systems thinking approach

Rebs, T., Brandenburg, M., & Seuring, S. (2019). System dynamics modeling for sustainable supply chain management: A literature review and systems thinking approach. Journal of Cleaner Production, 208, 1265–1280. http://doi.org/10.1016/j.jclepro.2018.10.100

Abstract

Globalized economic systems involve complex supply chains (SCs) where environmental and social impacts are to be managed in alignment with diverse stakeholder expectations and to mitigate sustainability-related risks. Quantitative modeling approaches for sustainable supply chain management (SSCM) have gained increasing attention. Compared to analytical models and mathematical programming, simulation methods in SSCM are underrepresented, although system dynamics (SD) modeling is suitable to simulate and examine complex and dynamic systems and to support long-term, strategic decision-making. This paper provides a review of SSCM-related SD models, systematizes SSCM from a systems thinking perspective in a conceptual framework, and proposes guidelines for SD modeling in SSCM research. A content analysis of related literature examines SD models for forward, reverse, and closed-loop SCs that include environmental or social aspects of sustainability. It is found that a majority of models deals with macroscopic levels of analysis while models for intra- and inter-organizational SCs are less prominent. SSCM-related SD models integrate environmental and social sustainability metrics, governmental pressures and incentives or customer expectations, but uncertainties and risks are seldom modeled. Inferences for future SD modeling in SSCM are derived from this review to address strengths and shortcomings of extant SD modeling approaches for SSCM. SSCM-related constructs, model validation and the need of hybrid models, which integrate different simulation, optimization, or multi-criteria decision-making models, are addressed. A framework for a systems thinking perspective on SSCM is conceptualized that may serve as a basis for future research.
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Brandenburg, Marcus
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2019

Journal Article

Tobias Rebs

Marcus Brandenburg

Stefan Seuring

Sustainable supply chain management

System dynamics

Literature review

Conceptual framework

Stakeholder influences

Risk management
Corrigendum to “CERSE-Catalog for empirical research in software engineering: A Systematic mapping study”[Information and Software Technology 105 (2019) 117—149]

eri, J. S. M., Petersen, K., & Mendes, E. (2019). Corrigendum to “CERSE-Catalog for empirical research in software engineering: A Systematic mapping study”[Information and Software Technology 105 (2019) 117—149]. Information and software technology, 190–190.
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Petersen, Kai

Abteilung/Einrichtung

FLAIR - Flensburg Artificial Intelligence Research
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2019

Journal Article

Jefferson eri

Kai Petersen

Emilia Mendes
Preparing and Guiding Forensic Crime Scene Inspections in Virtual Reality

Süncksen, M., Teistler, M., Hamester, F., & Ebert, L. (2019). Preparing and Guiding Forensic Crime Scene Inspections in Virtual Reality. In Proceedings of Mensch Und Computer 2019 (S. 755–758). New York, NY, USA: Association for Computing Machinery. http://doi.org/10.1145/3340764.3344903

Abstract

Computer-based scene reconstruction is a method for answering specific forensic questions in the context of accident or crime scenes. For the resulting 3D reconstruction, the use of virtual reality (VR) technology is a novel presentation form. For the presentation to a prosecutor, the need to put visible content into context awards special significance to the moderator, especially as in a VR presentation the head mounted display (HMD) cuts VR users off from their natural environment. We analyze use cases for the parties involved in the courtroom VR presentation and consider the author, moderator and spectator roles and their corresponding session types for creating, directing and watching the presentation. A prototype system has been implemented to allow for suitable VR interactions for the three roles. An evaluation of the system with 12 participants assuming the role of the spectator yielded positive results with regard to the user experience and utility.
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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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2019

Conference Paper

Matthias Süncksen

Michael Teistler

Frederik Hamester

Lars Ebert

Virtual Reality

Multi-User Interaction

Forensics

Law
Load Analysis of Hydraulic-Pneumatic Flywheel Configurations Integrated in a Wind Turbine Rotor

Jauch, C., & Hippel, S. (2019). Load Analysis of Hydraulic-Pneumatic Flywheel Configurations Integrated in a Wind Turbine Rotor. Wind Energy, 22, 13. http://doi.org/10.1002/we.2349
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Jauch, Clemens
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2019

Journal Article

Prof. Dr. Clemens Jauch

S. Hippel

WETI
One Monad to Prove Them All

Dylus, S., Christiansen, J., & Teegen, F. (2019). One Monad to Prove Them All. The Art, Science, and Engineering of Programming, 3. http://doi.org/10.22152/programming-journal.org/2019/3/8

Abstract

One Monad to Prove Them All is a modern fairy tale about curiosity and perseverance, two important properties of a successful PhD student. We follow the PhD student Mona on her adventure of proving properties about Haskell programs in the proof assistant Coq. On the one hand, as a PhD student in computer science Mona observes an increasing demand for correct software products. In particular, because of the large amount of existing software, verifying existing software products becomes more important. Verifying programs in the functional programming language Haskell is no exception. On the other hand, Mona is delighted to see that communities in the area of theorem proving are becoming popular. Thus, Mona sets out to learn more about the interactive theorem prover Coq and verifying Haskell programs in Coq.
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Christiansen, Jan

Fachbereich

Fachbereich 3: Information und Kommunikation
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2019

Journal Article

Sandra Dylus

Jan Christiansen

Finn Teegen
New work - wie die Digitalisierung die Arbeitswelt verändert : Potenzial- und Risikoanalyse für produzierende Unternehmen

Sextro, H. kleine, Sauer, D., & Albert, T. (2019). New work - wie die Digitalisierung die Arbeitswelt verändert : Potenzial- und Risikoanalyse für produzierende Unternehmen. Berlin : LIT.
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Jackstädt-Zentrum Flensburg (JZF)
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2019

Miscellaneous

Hannes Sextro

Dirk Sauer

Till Albert

Arbeitswelt

World of work

Digitalisierung

Digitization

Industrie 4.0

Industry 4.0

Wirkungsanalyse

Impact assessment

Unternehmensanalyse

Business analysis

Risiko

Risk

Produktivität

Productivity

Arbeitszufriedenheit

Job satisfaction

Risikoanalyse
Transforming chemical supply chains toward sustainability—A practice-based view

Brömer, J., Brandenburg, M., & Gold, S. (2019). Transforming chemical supply chains toward sustainability—A practice-based view. Journal of Cleaner Production, 236, 117701. http://doi.org/10.1016/j.jclepro.2019.117701

Abstract

In today’s business, it is largely acknowledged that sustainability has to be considered in managerial decision making and corporate strategy development. However, many firms still face substantial operational and organizational challenges when striving for a transformation toward sustainability, especially when expanding their efforts toward their supplier base. Framed by the recently emerging theoretical lens of the practice-based view and its extension toward the supply chain practice view, and grounded in recent conceptualizations of sustainable supply chain management, the study at hand elaborates on management practices by which firms can improve the sustainability of their supply chains. Due to its high economic relevance and its exposure to increasing sustainability requirements, the chemical process industry is chosen as the empirical research field. Qualitative case study research identifies intra- and inter-organizational practices that are important to achieve and improve supply chain sustainability. A framework that conceptualizes sustainability practices and their implementation prerequisites and performance impacts is derived from interviews with key informants from German chemical manufacturers. This paper contributes to the state-of-the-art of sustainability diffusion in particular through its distinct focus on imitable practices that are easily transferable between companies and hence may help in transforming entire industry sectors toward sustainability.
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Brandenburg, Marcus
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2019

Journal Article

Julia Brömer

Marcus Brandenburg

Stefan Gold

Sustainable supply chain management

Sustainability

Supply chain practice view

Collaboration

Chemical industry

Case study research

2018

QoS by VoIP under Use different Audio Codecs

Uhl, T. (2018). QoS by VoIP under Use different Audio Codecs. In 65th International Conference on Acoustics (S. 4). Ustka/Poland. http://doi.org/10.24425/123927 (Original work published 2018)
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Uhl, Tadeus

Fachbereich

Fachbereich 3: Information und Kommunikation
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2018

Conference Paper

Tadeus Uhl
Still wrong use of pairings in cryptography

Uzunkol, O., & Kiraz, M. S. (2018). Still wrong use of pairings in cryptography. Applied Mathematics and Computation, 333, 467–479. http://doi.org/10.1016/j.amc.2018.03.062 (Original work published 2026)
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Uzunkol, Osmanbey

Fachbereich

Fachbereich 3: Information und Kommunikation
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2018

Journal Article

Osmanbey Uzunkol

Mehmet Kiraz

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2019

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