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.
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.
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.