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.

  Abstract

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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

• Managing unreliability in automotive supply networks – an extension of the joint economic lot size model

  Gruchmann, T. ., & Brandenburg, M. . (2020). Managing unreliability in automotive supply networks – an extension of the joint economic lot size model. International Journal of Operational Research, 39(1). http://doi.org/10.1504/IJOR.2020.108838

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  Within assembly network supply chains, supply disruptions can occur on every supplier-buyer link. Managing this network unreliability can help to reduce schedule instability and increases the overall efficiency of the supply chain accordingly. In this line, a stylised assembly network supply chain model is proposed with two suppliers and a single buyer using the joint economic lot sizing approach. This supply network can be disrupted by a shortage occurring at one of the two suppliers due to random machine breakdowns, which consequently creates dependent requirements variations affecting both the buyer and the entire network. First, the basic joint economic lot sizing model is extended by the said schedule instability. Second, a solution approach is presented concerning the determination of optimal lot sizes, the investment into the reliability of the supply network as well as the determination of safety stocks. Furthermore, the sensitivity of relevant model parameters is investigated by means of a numerical example. Managerial implications are accordingly derived focusing on the reliability of the supply network members and internal incentive structures.

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    • Brandenburg, Marcus

  • Fachbereich

    • Fachbereich 4: Wirtschaft

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  • 2020
  • Journal Article
  • • Tim Gruchmann
    • Marcus Brandenburg
  • • Schedule instability
    • Automotive supply networks
    • Joint economic lot sizing
    • Supply unreliability
    • Safety stocks

• An empirically evaluated checklist for surveys in software engineering

  eri, J. S. M., Petersen, K. ., & Mendes, E. . (2020). An empirically evaluated checklist for surveys in software engineering. Information and Software Technology, 119, 106240.

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    • Petersen, Kai

  • Abteilung/Einrichtung

    • FLAIR - Flensburg Artificial Intelligence Research

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  • 2020
  • Journal Article
  • • Jefferson eri
    • Kai Petersen
    • Emilia Mendes

• 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

• Untersuchung von opensource Datenbanksystemen auf Härtungsmaßnahmen unter Betrachtung des BSI IT-Grundschutz-Kompendium

  Bendig, H. . (2020). Untersuchung von opensource Datenbanksystemen auf Härtungsmaßnahmen unter Betrachtung des BSI IT-Grundschutz-Kompendium. Wismar University of Applied Sciences. Abgerufen von https://it-forensik.fiw.hs-wismar.de/index.php/Henner_Bendig

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  Die Relevanz von Opensource Software (OSS) steigt immer weiter an. Laut einer Studie der Bitkom setzen heutzutage 69% aller Unternehmen, bewusst OSS ein und bis zu 75% der Unternehmen planen OSS einzusetzen [1]. Gleichzeitig steigt die Gefahr von Angriffen auf moderne Technologien [2]. Datenbanksysteme (DBS) stehen heute schon auf Platz 4 der am häufigsten angegriffenen IT-Systeme [3]. Die Wichtigkeit von Daten im heutigen Zeitalter steigt noch immer weiter man, somit ist eine noch höhere Angriffswahrscheinlichkeit auf DBS wahrscheinlich. In dieser Arbeit wurde die Umsetzbarkeit des Bausteins „APP.4.3 – Relationale Datenbanken“ des IT-Grundschutzkompendium der Bundesagentur für Sicherheit in der Informationstechnik (BSI) in den Opensource DBS Oracle MySQL, PostgreSQL und MongoDB untersucht. Die drei gewählten Systeme sind die derzeit am meist verbreiteten Opensource Datenbanksysteme und bedürfen daher erhöhte Aufmerksamkeit [4] [5]. Organisatorische Maßnahmen wurden anhand von Empfehlungen, Vorgaben und Beispielen erarbeitet. Technische Maßnahmen wurden nach Möglichkeit direkt in den DBS umgesetzt. Sofern keine interne Umsetzung notwendig war, wurden Opensource Erweiterungen von Drittanbietern gesucht und getestet. Anhand der vom BSI bereitgestellten Auditorencheckliste wurden die Maßnahmen bewertet. Organisatorische Maßnahmen wurden aus der Wertung herausgenommen. Es wurden die Punktekategorien 0 für gar nicht umsetzbar, 1 für teilweise umsetzbar und 2 für komplett umsetzbar vergeben. MySQL erreichte 73% der möglichen Punkte, PostgreSQL 67% und MongoDB 47%. Ein Großteil der notwendigen Funktionen wird vom Originalhersteller zwar bereitgestellt aber ist nur in der kommerziell verfügbaren Variante der Systeme aktivierbar. Abstract: The relevance of Open Source Software (OSS) is constantly increasing. According to a study by Bitkom, 69% of all companies today use OSS consciously and up to 75% of companies plan to use OSS [1]. At the same time the danger of attacks on modern technologies is increasing [2]. Database systems (DBS) are already in 4th place among the most frequently attacked IT systems [3]. The importance of data in today s age is still increasing, so an even higher probability of attack on DBS is likely. In this thesis the feasibility of the module ‚APP.4.3 - Relational Databases‘ of the IT basic protection compendium of the German Federal Agency for Information Security (BSI) was examined in the open source DBS Oracle MySQL, PostgreSQL and MongoDB. The three chosen systems are currently the most widespread open source database systems and therefore require special attention [4] [5]. Organisational requirements were developed on the basis of recommendations, specifications and examples. Where possible, technical requirements were implemented directly in the DBS. As far as no internal implementation was possible, open source extensions of third-party providers were searched and tested. The requirements were evaluated using the auditor checklist provided by the BSI. Organizational requirements were removed from the evaluation. The point categories 0 for not realizable at all, 1 for partially realizable and 2 for completely realizable were assigned. MySQL achieved 73% of the possible points, PostgreSQL 67% and MongoDB 47%. Most of the required functions are provided by the original manufacturer but can only be activated in the commercially available version of the systems.

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    • Bendig, Henner

  • Forschungsfeld

    • IT-Security

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  • 2020
  • Miscellaneous
  • • Henner Bendig