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Suche nach „[Angewandte Wirtschaftswissenschaften]“ hat 1241 Publikationen gefunden
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    Angewandte Wirtschaftswissenschaften

    Zeitschriftenartikel

    Hanjo Allinger

    Ehegattensplitting: Besteuerung nach Leistungsfähigkeit und Arbeitsanreizneutralität sind kein Widerspruch - Eine Replik zum Gutachten des wissenschaftlichen Beirats im Bundesfinanzministerium zur Reform der Besteuerung von Ehegatten

    ORDO Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, vol. 70, pp. 188-214

    2020

    DOI: 10.1515/ordo-2020-0010

    Abstract anzeigen

    Der wissenschaftliche Beirat im Bundesfinanzministerium schlägt in einem Gutachten materiell die Neuinterpretation, bzw. die teilweise Einschränkung des Leistungsfähigkeitsprinzips bei der Besteuerung von Ehegatten vor, um Arbeitsanreize für verheiratete Zweitverdiener zu erhöhen. Dagegen wendet sich dieser Beitrag. Es wird herausgearbeitet, dass eine ungleiche Verteilung von Haus- und Erwerbsarbeit auch in einer Welt ohne Steuern der Regelfall ist. Es wird deutlich, dass nicht der Beibehalt, sondern die vom Beirat vorgeschlagenen Modifikationen des Splittingverfahrens die Arbeitsanreizentscheidung des Zweitverdieners verzerren würden und darüber hinaus verfassungsrechtlich fragwürdig sind.

    DigitalAngewandte WirtschaftswissenschaftenTC Grafenau

    Vortrag

    Sebastian Wilhelm

    Activity Monitoring reusing Home Infrastructure Data

    Digital French-German Summer School with Industry 2020

    2020

    DigitalAngewandte WirtschaftswissenschaftenTC Grafenau

    Vortrag

    Dietmar Jakob

    Voice User Interfaces in the residential environment of elderly

    Digital French-German Summer School with Industry 2020

    2020

    DigitalAngewandte WirtschaftswissenschaftenTC Grafenau

    Beitrag (Sammelband oder Tagungsband)

    Sebastian Wilhelm, Dietmar Jakob, Diane Ahrens

    Human Presence Detection by monitoring the indoor CO2 concentration

    Tagungsband zur Konferenz Mensch und Computer 2020 (06.-09.09.2020; Magdeburg)

    2020

    DOI: 10.1145/3404983.3409991

    Abstract anzeigen

    Presence detection systems are becoming more and more important and are used in smart home environments in the Ambient Assisted Living (AAL) domain or in surveillance technology. Common systems focus on using motion sensors or cameras which have only a limited viewing angle and therefore monitoring gaps can easily occur within a room. Humans produce carbon dioxide (CO2) through their respiration which is distributed in rooms. As a result if one (or more) persons are in a room a significant increase in CO2 concentration in the room can be noted. With this work we investigate an approach to detect the presence or absence of people indoors by monitoring the CO2 concentration in the ambient air.

    DigitalAngewandte WirtschaftswissenschaftenTC Grafenau

    Beitrag (Sammelband oder Tagungsband)

    Sebastian Wilhelm, Dietmar Jakob, Jakob Kasbauer, M. Dietmeier

    Organizational, Technical, Ethical and Legal Requirements of Capturing Household Electricity Data for Use as an AAL System

    Proceedings of the Fifth International Congress on Information and Communication Technology (ICPCCI 2019) [20-21 February 2020; London, UK]

    2020

    DOI: 10.1007/978-981-15-5856-6_38

    Abstract anzeigen

    Due to demographic change elderly care is one of the major challenges for society in near future fostering new services to support and enhance the life quality of the elderly generation. A particular aspect is the desire to live in one’s homes instead of hospitals and retirement homes as long as possible. Therefore it is essential to monitor the health status i.e. the activity of the individual. In our data-driven society data is collected at an increasing rate enabling personalized services for our daily life using machine-learning and data mining technologies. However the lack of labeled datasets from a realistic environment hampers research for training and evaluating algorithms. In the project BLADL we use data mining technologies to gauge the health status of elderly people. Within this work we discuss the challenges and caveats both from a technical and ethical perspectives to create such a dataset.

    DigitalAngewandte WirtschaftswissenschaftenTC Grafenau

    Beitrag (Sammelband oder Tagungsband)

    Dietmar Jakob, Sebastian Wilhelm

    Amazon Echo: A Benchmarking Model Review

    Proceedings of the 14th International Conference on Interfaces and Human Computer Interaction (23-25 July 2020; Zagreb, Croatia)

    2020

    Abstract anzeigen

    Smart speakers are becoming increasingly popular. The market leader for smart speakers are the products of the Echo family from Amazon. There are currently 9 different models with different technical specifications available in Germany. With this paper, the models was benchmarked against each other in terms of (i) speech recognition reliability, (ii) output sound pressure and (iii) power consumption in a laboratory experiment. Previous works in this area has only considered individual models of the product family. Significant differences in speech recognition accuracy, output sound pressure and power consumption were identified between the models. In general it was observed, that the Echo Show 8 model was the most efficient in terms of the above criterias.

    DigitalAngewandte WirtschaftswissenschaftenTC Grafenau

    Beitrag (Sammelband oder Tagungsband)

    Dietmar Jakob, Sebastian Wilhelm, A. Gerl

    Data Privacy Management (DPM) - A Private Household Smart Metering Use Case

    Workshopband 6. Usable Security und Privacy Workshop im Rahmen der Konferenz Mensch und Computer 2020 (06.-09.09.2020; Magdeburg)

    2020

    DOI: 10.18420/muc2020-ws119-003

    Abstract anzeigen

    The automated collection of real life data in private households places special requirements on a Data Privacy Management (DPM) concept. The development and implementation of a DPM concept for use in a scientific environment is demonstrated according to a successful use case – the project BLADL. The intention of this paper is to provide a guideline for ethical and privacy-preserving data collection and management in research projects in the EU. 

    Angewandte Wirtschaftswissenschaften

    Zeitschriftenartikel

    Marcus Dittrich, S. Städter

    Regulating executive pay: Incentive contracts and non-binding bonus caps

    Journal of Institutional and Theoretical Economics, vol. [To be published]

    2020

    DigitalAngewandte WirtschaftswissenschaftenTC Grafenau

    Vortrag

    Diane Ahrens

    Räumliche Unabhängigkeit Dank Digitalisierung

    Sommerkolloquium 2020 der Bayerischen Akademie Ländlicher Raum und Akademie für Politik und Zeitgeschehen der Hanns-Seidel-Stiftung „Corona und die große Transformation: Perspektiven für die ländlichen Räume?“, München

    2020

    Angewandte Wirtschaftswissenschaften

    Zeitschriftenartikel

    Marcus Dittrich, S. Städter

    Monitoring 'lemons': Why lower productivity workers are sometimes monitored more closely

    Applied Economics Letters, no. Published: 18 June 2020

    2020

    DOI: 10.1080/13504851.2020.1776826

    Abstract anzeigen

    We analyse workplace monitoring in a principal–agent model with two types of workers who differ in their productivity. The firm decides on the effort level, the wage and the monitoring intensity for both workers. We find that the elasticities of the workers’ effort-cost function and the firm’s monitoring-cost function affect the firm’s monitoring intensity. Our results imply that the firm might monitor the low-productive worker more closely than the high-productive worker.

    Angewandte Wirtschaftswissenschaften

    Zeitschriftenartikel

    Marcus Dittrich, S. Städter

    Monitoring 'lemons': Why lower productivity workers are sometimes monitored more closely

    Applied Economics Letters, no. Published online: 18 June 2020

    2020

    DOI: 10.1080/13504851.2020.1776826

    Abstract anzeigen

    We analyse workplace monitoring in a principal–agent model with two types of workers who differ in their productivity. The firm decides on the effort level, the wage and the monitoring intensity for both workers. We find that the elasticities of the workers’ effort-cost function and the firm’s monitoring-cost function affect the firm’s monitoring intensity. Our results imply that the firm might monitor the low-productive worker more closely than the high-productive worker.

    DigitalAngewandte InformatikAngewandte Wirtschaftswissenschaften

    Zeitschriftenartikel

    Marco Kretschmann, Andreas Fischer, Benedikt Elser

    Extracting Keywords from Publication Abstracts for an Automated Researcher Recommendation System

    Digitale Welt (Proceedings of the First International Symposium on Applied Artificial Intelligence in Conjunction with DIGICON), vol. 4, no. 1, pp. 20-25

    2020

    DOI: 10.1007/s42354-019-0227-2

    Abstract anzeigen

    This paper presents an automated keyword assignment system for scientific abstracts. That system is applied to paper abstracts collected in a local publication database and used to drive a researcher recommendation system. Problems like low data volume and missing keywords are discussed. For remediation, training is performed on an extended data set based on large online publication databases. Additionally a closer look at label imbalance in the dataset is taken. Ten multi-label classification algorithms for assigning keywords from a given catalogue to a scientific abstract are compared. The usage of binary relevance as transformation method with LightGBM as classifier yields the best results. Random oversampling before the training phase additionally increases the F1-Score by around 5-6%.

    Angewandte Wirtschaftswissenschaften

    Zeitschriftenartikel

    Hanjo Allinger

    Ehegattensplitting sinnvoll reformieren

    Wirtschaftsdienst - Zeitschrift für Wirtschaftspolitik, no. 7, pp. 494-496

    2019

    DigitalNachhaltigAngewandte WirtschaftswissenschaftenTC Grafenau

    Beitrag (Sammelband oder Tagungsband)

    S. Goisser, J. Krause, Michael Fernandes, H. Mempel

    Determination of tomato quality attributes using portable NIR-sensors

    Proceedings of OCM 2019: 4th International Conference on Optical Characterization of Materials (13-14 March, 2019; Karlsruhe), Karlsruhe

    2019

    ISBN: 978-3-7315-0864-9

    DOI: 10.5445/KSP/1000087509

    Abstract anzeigen

    As part of a research project a multidisciplinary approach of different research institutes is followed to investigate the possibility of using a commercially available miniaturized NIR-sensor for the determination of tomato fruit quality parameters in postharvest. Correlation of spectra and tomato reference values of firmness, dry matter and total soluble solids showed good prediction accuracy. Additionally the decline of firmness over storage time with respect to storage temperature of tomatoes could be modelled. Therefore, the decline of firmness as an indicator for shelf-life can be predicted using this portable NIR-Sensor.

    Angewandte Wirtschaftswissenschaften

    Beitrag (Sammelband oder Tagungsband)

    Ralf Alefs

    Konsignationslager

    Haufe Steuer Office Kanzlei-Edition Online

    2019

    ISBN: 978-3448083187

    Angewandte Wirtschaftswissenschaften

    Beitrag (Sammelband oder Tagungsband)

    Ralf Alefs, J. Preußer

    Eigentumsvorbehalt

    Haufe Steuer Office Kanzlei-Edition Online

    2019

    ISBN: 978-3448083187

    Angewandte Wirtschaftswissenschaften

    Beitrag (Sammelband oder Tagungsband)

    Ralf Alefs, H. Schoor

    Bewirtungskosten

    Haufe Steuer Office Kanzlei-Edition Online

    2019

    ISBN: 978-3448083187

    Angewandte Wirtschaftswissenschaften

    Beitrag (Sammelband oder Tagungsband)

    Ralf Alefs

    Ausschluss vom Vorsteuerabzug

    Haufe Praxishandbuch Umsatzsteuer, Freiburg [Breisgau]

    2019

    ISBN: 978-3448053456

    Angewandte Wirtschaftswissenschaften

    Beitrag (Sammelband oder Tagungsband)

    Ralf Alefs

    § 3b UStG Ort der Beförderungsleistungen und der damit zusammenhängenden sonstigen Leistungen

    Praktiker-Kommentar Umsatzsteuer, Weil im Schönbuch

    2019

    ISBN: 978-3-95554-426-3

    Angewandte Wirtschaftswissenschaften

    Beitrag (Sammelband oder Tagungsband)

    Ralf Alefs

    § 3a UStG Ort der sonstigen Leistung

    Praktiker-Kommentar Umsatzsteuer, Weil im Schönbuch

    2019

    ISBN: 978-3-95554-426-3