Publikationen

2022

• 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

• 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

• Thermal Engineering Systems in Python (TESPy): The implementation and validation of the chemical exergy

  Hofmann, M. ., Witte, F. ., Shawky, K. ., Tuschy, I. ., & Tsatsaronis, G. . (2022). Thermal Engineering Systems in Python (TESPy): The implementation and validation of the chemical exergy. In ECOS 2022 35th International Conference on Efficiency, Cost, Optimization, Simulation and Environmental Impact of Energy Systems (Bd. 2022, S. 257–269). DTU Construct. http://doi.org/10.11581/dtu.00000267

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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
  • Conference Paper
  • • Mathias Hofmann
    • Francesco Witte
    • Karim Shawky
    • Ilja Tuschy
    • George Tsatsaronis
  • • Thermodynamic Analysis
    • Exergy
    • simulation
    • Python
    • Energy Conversion Process
    • TESPy

• 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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  • Personenseiten

    • John, Peter

  • 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

• Generic and Open-Source Exergy Analysis - Extending the Simulation Framework TESPy

  Witte, F. ., Hofmann, M. ., Meier, J. ., Tuschy, I. ., & Tsatsaronis, G. . (2022). Generic and Open-Source Exergy Analysis - Extending the Simulation Framework TESPy. Energies, 15. http://doi.org/10.3390/en15114087

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  Exergy-based methods support the identification of thermodynamic inefficiencies and the discovery of optimization potentials in thermal engineering applications. Although a large variety of simulation software is available in this field, most do not offer an integrated solution for exergy analysis. While there are commercial products on the market with such capabilities, their access for research and educational purposes is limited. The presented open-source software offers an integrated and fully automated exergy analysis tool for thermal conversion processes. In a first step, physical exergy is implemented, and the tool is then applied to three different example plants to highlight its capabilities and validate the implementation: A solar thermal power plant, a supercritical CO2 power cycle, and an air refrigeration cycle. The respective models and the results of the analyses are presented briefly. By providing the results in modern data structures, they are easily accessible and postprocessible. Future work will include chemical exergy to enable analyses of applications with conversion of matter. Additionally, the implementation of the exergoeconomic analysis and optimization is envisaged.

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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
  • • Francesco Witte
    • Mathias Hofmann
    • Julius Meier
    • Ilja Tuschy
    • George Tsatsaronis

• 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

  • Abteilung/Einrichtung

    • 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

• Entwicklungsperspektiven für die deutsch-dänische Grenzregion

  Bille, H. ., Kreuzhof, R. ., Laaser, C.-F. ., & Schrader, K. . (2022). Entwicklungsperspektiven für die deutsch-dänische Grenzregion (No. 43). Kiel: Kiel Institut f ur Weltwirtschaft - Leibniz-Zentrum zur Erforschung globaler okonomischer Herausforderungen (IfW Kiel). Abgerufen von http://hdl.handle.net/10419/267213

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  Im Rahmen der Studie werden wirtschaftliche St arken und Schw achen beidseits der deutsch-d anischen Grenze sowie Handlungsfelder f ur eine vertiefte Kooperation in der Grenzregion identifiziert. Es wird analysiert, welche "kritischen Massen" in der Grenzregion mobilisiert werden k onnten, um auf beiden Seiten der Grenze Schw achen zu uberwinden und die Gesamtregion im Wettbewerb um Investoren und knappe Arbeitskr afte zu st arken. Auf Grundlage einer Expertenbefragung werden Schl usselfaktoren f ur die Entwicklung der Grenzregion abgeleitet und m ogliche Entwicklungsszenarien f ur die deutsch-d anische Grenzregion modelliert. Das Autorenteam zeigt dar uber hinaus, dass die Erfahrungen und Kooperationsmodelle bereits st arker integrierten Grenzregionen Lerneffekte f ur die Institutionalisierung der Zusammenarbeit und insbesondere f ur die Ausgestaltung von Arbeitsmarktkooperationen bieten. — — The study identifies economic strengths and weaknesses on both sides of the German-Danish border as well as fields of action for deeper cooperation in the border region. It analyzes which "critical masses" could be mobilized in the border region to overcome weaknesses on both sides of the border and to strengthen the overall region in the competition for investors and scarce labor. Based on an expert survey, key factors for the development of the border region are derived and possible development scenarios for the German-Danish border region are modeled. The team of authors also shows that the experiences and cooperation models of already more integrated border regions offer learning effects for the institutionalization of cooperation and especially for the design of labor market cooperation.

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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
  • Report
  • • Heike Bille
    • Rainer Kreuzhof
    • Claus-Friedrich Laaser
    • Klaus Schrader
  • • 330
    • Regionalpolitik
    • Deutschland
    • Schleswig-Holstein
    • D anemark
    • Verarbeitendes Gewerbe
    • Wirtschaftsintegration
    • Grenzregion
    • Regional policy
    • Germany
    • Denmark
    • manufacturing industry
    • economic integration
    • border region

• Exploring the Measurement Lab Open Dataset for Internet Performance Evaluation: The German Internet Landscape

  Lübben, R. ., & Misfeld, N. . (2022). Exploring the Measurement Lab Open Dataset for Internet Performance Evaluation: The German Internet Landscape. Electronics, 11. http://doi.org/10.3390/electronics11010162

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  The Measurement Lab (MLab) provides a large and open collection of Internet performance measurements. We make use of it to look at the state of the German Internet by a structured analysis, in which we carve out expressive results from the dataset to identify busy hours and days, the impact of server locations and congestion control protocols, and compare Internet service providers. Moreover, we examine the impact of the COVID-19 lockdown in Germany. We observe that only parts of the Internet show a performance degradation at the beginning of the lockdown and that a large impact in performance depends on the network the servers are located in. Furthermore, the evolution of congestion control algorithms is reflected by performance improvements. For our analysis, we focus on the busy hours. From the end-user perspective, this time is of most interest to identify if the network can support challenging services such as video streaming or cloud gaming at these intervals.

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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
    • Nico Misfeld

• 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

  Abstract

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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

• 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