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Der Band ist den existenziellen Turbulenzen gewidmet, die dem Menschen nicht als katastrophales Ereignis widerfahren, sondern seinen unentrinnbaren Alltag formen. Egal ob Verschiebungen im universitären Selbstverständnis (Vinken), Umgang mit geschlechtlicher Abweichung (Ungelenk; Hordych), Brüchen im Familiengefüge (Brook; Goldmann), Kampf gegen Abholzung (Nixon), technische Totalüberwachung im Alltag (Søilen/Maurer), narratologische Erkundungen von Zeit oder Gattung (Horst; Pierstorff; Reisener), stets erweist sich scheinbar banaler Alltag als erstaunlich produktiver Ausgangspunkt für gesellschaftliche, künstlerische und denkerische Prozesse. Das Gewöhnliche des Alltags ist nicht länger bloß statische Folie für einbrechende Ereignisse – es ist selbst als generatives Werden nobilitiert, das nun aber doppelbödige Wertung annimmt: Alltag verliert im Zuge einer Philosophie der Moderne das Verlässliche (Hüsch; Khurana), wird bedrohlich; zugleich bietet diese neue Unruhe des Alltags, sein "trouble", aber auch Chancen für Veränderung und feministisch-kritische oder künstlerische Intervention.
Unternehmenssteuerrecht
(2024)
Das Unternehmenssteuerrecht gilt als schwierige Spezialmaterie. Wer in diesem praktisch wichtigen Rechtsgebiet den Durchblick behalten will, muss die relevanten Zusammenhänge verstehen. Der stringente Aufbau und zahlreiche – zumeist an die BFH-Rechtsprechung angelehnte – Beispiele des „Hüttemann/Schön" erleichtern ebenso wie viele Querverweise den Überblick und die Durchdringung der Zusammenhänge.
Das Werk eröffnet nicht nur interessierten Studierenden der Rechtswissenschaften, Wirtschaftswissenschaften und Steuerwissenschaften einen systematischen Zugang zum Unternehmenssteuerrecht. Er richtet sich auch an Praktiker, die bei ihrer beratenden und gestaltenden Tätigkeit auf hinreichende Kenntnisse und ein vertieftes Verständnis dieses Rechtsgebiets angewiesen sind.
Concepts and techniques for 3D-embedded treemaps and their application to software visualization
(2024)
This thesis addresses concepts and techniques for interactive visualization of hierarchical data using treemaps. It explores (1) how treemaps can be embedded in 3D space to improve their information content and expressiveness, (2) how the readability of treemaps can be improved using level-of-detail and degree-of-interest techniques, and (3) how to design and implement a software framework for the real-time web-based rendering of treemaps embedded in 3D. With a particular emphasis on their application, use cases from software analytics are taken to test and evaluate the presented concepts and techniques.
Concerning the first challenge, this thesis shows that a 3D attribute space offers enhanced possibilities for the visual mapping of data compared to classical 2D treemaps. In particular, embedding in 3D allows for improved implementation of visual variables (e.g., by sketchiness and color weaving), provision of new visual variables (e.g., by physically based materials and in situ templates), and integration of visual metaphors (e.g., by reference surfaces and renderings of natural phenomena) into the three-dimensional representation of treemaps.
For the second challenge—the readability of an information visualization—the work shows that the generally higher visual clutter and increased cognitive load typically associated with three-dimensional information representations can be kept low in treemap-based representations of both small and large hierarchical datasets. By introducing an adaptive level-of-detail technique, we cannot only declutter the visualization results, thereby reducing cognitive load and mitigating occlusion problems, but also summarize and highlight relevant data. Furthermore, this approach facilitates automatic labeling, supports the emphasis on data outliers, and allows visual variables to be adjusted via degree-of-interest measures.
The third challenge is addressed by developing a real-time rendering framework with WebGL and accumulative multi-frame rendering. The framework removes hardware constraints and graphics API requirements, reduces interaction response times, and simplifies high-quality rendering. At the same time, the implementation effort for a web-based deployment of treemaps is kept reasonable.
The presented visualization concepts and techniques are applied and evaluated for use cases in software analysis. In this domain, data about software systems, especially about the state and evolution of the source code, does not have a descriptive appearance or natural geometric mapping, making information visualization a key technology here. In particular, software source code can be visualized with treemap-based approaches because of its inherently hierarchical structure. With treemaps embedded in 3D, we can create interactive software maps that visually map, software metrics, software developer activities, or information about the evolution of software systems alongside their hierarchical module structure.
Discussions on remaining challenges and opportunities for future research for 3D-embedded treemaps and their applications conclude the thesis.
Leitfaden für die Erstellung von kommunalen Aktionsplänen zur Steigerung der urbanen Klimaresilienz
(2024)
Die durch Klimaveränderungen hervorgerufenen Auswirkungen auf Menschen und Umwelt werden immer offensichtlicher: Neben der gesundheitlichen Gefährdung durch Hitzewellen, die deutschlandweit seit einigen Jahren eine steigende Rate an Todes- und Krankheitsfällen zur Folge hat sind in den letzten Jahren zunehmend Starkniederschläge und daraus resultierenden Überschwemmungen bzw. Sturzfluten aufgetreten. Diese ziehen zum Teil immensen wirtschaftlichen Schäden, aber auch Beeinträchtigungen für die menschliche Gesundheit – sowohl physisch als auch psychisch – sowie gar Todesopfer nach sich. Es ist davon auszugehen, dass diese Extremwetterereignisse zukünftiger noch häufiger auftreten werden.
Um die Bevölkerung besser vor den Folgen dieser Wetterextreme zu schützen, sind neben Klimaschutzmaßnahmen auch Vorsorge- und Anpassungsmaßnahmen zur Steigerung der kommunalen Klimaresilienz dringend notwendig. Dazu bedarf es einerseits einer Auseinandersetzung mit den eigenen kommunalen Risiken und daraus resultierenden Handlungsbedarfen, und andererseits eines interdisziplinären, querschnittsorientierten und prozessorientierten Planens und Handelns. Aktionspläne sollen diese beiden Aspekte bündeln.
In den letzten Jahren sind einige kommunale und kommunenübergreifende (Hitze-) aufgestellt worden. Diese unterscheiden sich jedoch in ihrem Inhalt und Umfang zum Teil erheblich. Mit dem vorliegenden Leitfaden soll eine effektive Hilfestellung geschaffen werden, um Kommunen bzw. die kommunale Verwaltung auf dem Weg zum eigenen Aktionsplan zu unterstützt. Dabei fokussiert der Leitfaden auf die Herausforderungen, die sich durch vermehrte Hitze- und Starkregenereignisse ergeben. Er stützt sich auf schon vorhandene Arbeitshilfen, Handlungsempfehlungen, Leitfäden und weitere Hinweise und verweist an vielen Stellen auch darauf. So soll ein praxistauglicher Leitfaden entstehen, der flexibel anwendbar ist. Mit Hilfe des vorliegenden Leitfadens können Kommunen ihre Aktivitäten auf Hitze oder Starkregen fokussieren oder einen umfassenden Aktionsplan für beide Themenbereiche erstellen.
It has been highlighted many times how difficult it is to draw a boundary between gift and bribe, and how the same transfer can be interpreted in different ways according to the position of the observer and the narrative frame into which it is inserted. This also applied of course to Ancient Rome; in both the Republic and Principate lawgivers tried to define the limits of acceptable transfers and thus also to identify what we might call ‘corruption’. Yet, such definitions remained to a large extent blurred, and what was constructed was mostly a ‘code of conduct’, allowing Roman politicians to perform their own ‘honesty’ in public duty – while being aware at all times that their involvement in different kinds of transfer might be used by their opponents against them and presented as a case of ‘corrupt’ behaviour.
El artículo analiza la corrupción como un fenómeno complejo y con frecuencia ambiguo, relacionado con comportamientos y mentalidades individuales y colectivas, que son percibidos como ilegítimos o inmorales y, por lo tanto, desviados de normas establecidas. Más allá de un acercamiento reduccionista u objetivista a lugares comunes de la corrupción política, o a delitos tipificados por la ley, esta contribución pretende destacar la relevancia del análisis histórico del discurso en el estudio del tema. Este enfoque nos permite reconstruir contextos en los que se identifica la corrupción, así como analizar relatos, no siempre unánimes, sobre estas prácticas. El trabajo se adentra en una época lejana, pero a la vez cercana a nuestro tiempo, el último siglo la República romana. La evidencia nos permite evaluar críticamente aspectos fundamentales de la construcción retórica de la corrupción y de sus zonas grises, como la distinción, a menudo borrosa, entre regalo y soborno.
Enhancing economic efficiency in modular production systems through deep reinforcement learning
(2024)
In times of increasingly complex production processes and volatile customer demands, the production adaptability is crucial for a company's profitability and competitiveness. The ability to cope with rapidly changing customer requirements and unexpected internal and external events guarantees robust and efficient production processes, requiring a dedicated control concept at the shop floor level. Yet in today's practice, conventional control approaches remain in use, which may not keep up with the dynamic behaviour due to their scenario-specific and rigid properties. To address this challenge, deep learning methods were increasingly deployed due to their optimization and scalability properties. However, these approaches were often tested in specific operational applications and focused on technical performance indicators such as order tardiness or total throughput. In this paper, we propose a deep reinforcement learning based production control to optimize combined techno-financial performance measures. Based on pre-defined manufacturing modules that are supplied and operated by multiple agents, positive effects were observed in terms of increased revenue and reduced penalties due to lower throughput times and fewer delayed products. The combined modular and multi-staged approach as well as the distributed decision-making further leverage scalability and transferability to other scenarios.
With the many challenges facing the agricultural system, such as water scarcity, loss of arable land due to climate change, population growth, urbanization or trade disruptions, new agri-food systems are needed to ensure food security in the future. In addition, healthy diets are needed to combat non-communicable diseases. Therefore, plant-based diets rich in health-promoting plant secondary metabolites are desirable. A saline indoor farming system is representing a sustainable and resilient new agrifood system and can preserve valuable fresh water. Since indoor farming relies on artificial lighting, assessment of lighting conditions is essential. In this thesis, the cultivation of halophytes in a saline indoor farming system was evaluated and the influence of cultivation conditions were assessed in favor of improving the nutritional quality of halophytes for human consumption. Therefore, five selected edible halophyte species (Brassica oleracea var. palmifolia, Cochlearia officinalis, Atriplex hortensis, Chenopodium quinoa, and Salicornia europaea) were cultivated in saline indoor farming. The halophyte species were selected for to their salt tolerance levels and mechanisms. First, the suitability of halophytes for saline indoor farming and the influence of salinity on their nutritional properties, e.g. plant secondary metabolites and minerals, were investigated. Changes in plant performance and nutritional properties were observed as a function of salinity. The response to salinity was found to be species-specific and related to the salt tolerance mechanism of the halophytes. At their optimal salinity levels, the halophytes showed improved carotenoid content. In addition, a negative correlation was found between the nitrate and chloride content of halophytes as a function of salinity. Since chloride and nitrate can be antinutrient compounds, depending on their content, monitoring is essential, especially in halophytes. Second, regional brine water was introduced as an alternative saline water resource in the saline indoor farming system. Brine water was shown to be feasible for saline indoor farming
of halophytes, as there was no adverse effect on growth or nutritional properties, e.g. carotenoids. Carotenoids were shown to be less affected by salt composition than by salt concentration. In addition, the interaction between the salinity and the light regime in indoor farming and greenhouse cultivation has been studied. There it was shown that interacting light regime and salinity alters the content of carotenoids and chlorophylls. Further, glucosinolate and nitrate content were also shown to be influenced by light regime. Finally, the influence of UVB light on halophytes was investigated using supplemental narrow-band UVB LEDs. It was shown that UVB light affects the growth, phenotype and metabolite profile of halophytes and that the UVB response is species specific. Furthermore, a modulation of carotenoid content in S. europaea could be achieved to enhance health-promoting properties and thus improve nutritional quality. This was shown to be dose-dependent and the underlying mechanisms of carotenoid accumulation were also investigated. Here it was revealed that carotenoid accumulation is related to oxidative stress.
In conclusion, this work demonstrated the potential of halophytes as alternative vegetables produced in a saline indoor farming system for future diets that could contribute to ensuring food security in the future. To improve the sustainability of the saline indoor farming system, LED lamps and regional brine water could be integrated into the system. Since the nutritional properties have been shown to be influenced by salt, light regime and UVB light, these abiotic stressors must be taken into account when considering halophytes as alternative vegetables for human nutrition.