Calculating the Costs of Inner Source Collaboration by Computing the Time Worked

A key part of taxation, controlling, and management of international collaborative programming workflows is determining the costs of a supplied software artifact. The OECD suggests the use of the Cost Plus method for calculating these costs. However, in the past, this method has been implemented using only coarse-grain data from the costs of whole organizational units. Due to the move to inner source software development, we need a much more fine-grain solution for computing the detailed time spent on programming specific components. This is necessary, because a more accurate work time distribution is required to fulfill the fiscal and administrative challenges posed by collaborating across organizational boundaries. In this article, we present a novel method to determine the time spent on an individual code contribution (commit) to a software component for use within cost calculation, especially for taxation purposes. We demonstrate the usefulness of our approach by application to a real-world data set gathered at a large multi-national corporation. We evaluate our work through feedback received from this corporation and from the German Ministry of Finance

A Research Model for the Economic Assessment of Inner Source Software Development

Inner source is the use of open-source practices within companies. It enables more efficient software development, shortens time-to-market, and lowers costs through increased company-internal collaboration. While existing studies examine social and organizational impact factors on inner source adoption, only a few have looked at measuring and economically assessing inner source. This article presents an overview of current research regarding inner source, its measurement, economic assessment, and impact on businesses and their processes. Based on a systematic literature review we build a research model for economic inner source assessment. This research model shows thematic dependencies between the economic impact of inner source and its measurement. Additionally, it proposes research questions and hypotheses on measuring, economically assessing, and subsequently adopting inner source

A Research Model for the Economic Assessment of Inner Source Software Development

Inner source is the use of open-source practices within companies. It enables more efficient software development, shortens time-to-market, and lowers costs through increased company-internal collaboration. While existing studies examine social and organizational impact factors on inner source adoption, only a few have looked at measuring and economically assessing inner source. This article presents an overview of current research regarding inner source, its measurement, economic assessment, and impact on businesses and their processes. Based on a systematic literature review we build a research model for economic inner source assessment. This research model shows thematic dependencies between the economic impact of inner source and its measurement. Additionally, it proposes research questions and hypotheses on measuring, economically assessing, and subsequently adopting inner source

Quantifizierung von Inner Source Softwareentwicklung für die Nutzung in Geschäftsprozessen

Inner source refers to the application of open source development principles within corporate environments. Essentially, it involves embracing open collaboration and contribution without necessarily developing open source software. One fundamental concept borrowed from open source development is the practice of opening software projects to external contributions. In the realm of inner source, these contributions usually originate from developers engaged in other projects or working in different organizational units. This collaborative approach yields mutual benefits through joint software development. However, these inner source contributions often cross organizational and legal boundaries, significantly impacting a wide range of business processes. These effects extend beyond software development and affect strategic and operational functions across various departments, including management, accounting, and even taxation. Currently, these processes are not harmonized with the inner source way of intellectual property flow within the company. This misalignment can lead to mismanagement and even profit shifting. The primary objective of this dissertation is to address these challenges by making three consecutive contributions: First, we conducted a systematic literature review, combined with thematic analysis, to assess the current state of inner source measurement and its impact on various business processes. This qualitative data analysis categorizes a range of approaches and evaluates their suitability for application within the inner source domain. Second, building on the insights derived from our systematic literature review, we developed an inner source research model. This model serves as a foundation, providing researchers with a unified framework for advancing toward more precise and comprehensive inner source measurement. It, in turn, enables the development of future tools and techniques and facilitates the creation of metrics tailored to inner source management, aligning existing business processes with the inner source paradigm. Third, we have implemented a first algorithm for the financial assessment of inner source contributions. This algorithm estimates the time invested in code contributions by individual contributors or departments. These estimations, in turn, enable cost calculations that can be applied to business processes affected by inner source, such as tax contribution assessments. Lastly, we consolidate individual contributions, clarify thematic connections, integrate outside research, and explore future prospects. In summary, this dissertation lays the theoretical groundwork for the financial evaluation of inner source contributions. It offers guidance to researchers on conducting measurement-related inner source research and provides practitioners with insights into the development of inner source metrics and tools. Furthermore, this dissertation introduces an initial algorithm, practically evaluated for its usability in conducting cost calculations within the inner source domain.Inner Source ist die Anwendung von Open-Source Prinzipien innerhalb von Unternehmen. Im Wesentlichen werden die Prinzipien der offenen Zusammenarbeit genutzt, ohne tatsächlich Open-Source-Software zu entwickeln. Ein grundlegendes Konzept aus der Open-Source-Entwicklung ist die Praxis, Softwareprojekte für externe Beiträge zu öffnen. Im Inner Source Bereich stammen diese Beiträge von Entwicklern, die an anderen Projekten beteiligt sind oder in verschiedenen Organisationsbereichen sitzen. Dieser kollaborative Ansatz führt durch die gemeinsame Entwicklung von Software zu gemeinsamen Vorteilen. Allerdings überschreiten diese Inner Source Beiträge oft organisatorische und rechtliche Grenzen. Dieses Prinzip beeinflusst maßgeblich einen weiten Bereich von Geschäftsprozessen, der über die Softwareentwicklung selbst hinausgeht und sich auf strategische und operative Funktionen erstreckt, einschließlich Management, Buchhaltung und dem Steuerwesen. Derzeit sind diese Prozesse nicht im Einklang mit der Inner Source Art des IP-Flusses innerhalb des Unternehmens. Diese Abweichung kann zu Fehlmanagement und sogar Gewinnverschiebungen führen. Das Ziel dieser Dissertation ist es, diesen Herausforderungen durch drei aufeinanderfolgende Beiträge zu begegnen: Erstens führten wir eine systematische Literaturanalyse in Verbindung mit einer thematischen Analyse durch, um den aktuellen Stand der Inner Source Messung und deren Auswirkungen auf verschiedene Geschäftsprozesse zu ermitteln. Diese qualitative Datenanalyse kategorisiert eine Reihe von Ansätzen und bewertet deren Eignung für die Anwendung im Bereich Inner Source. Zweitens bauen wir auf den Erkenntnissen unserer systematischen Literaturanalyse ein Forschungsmodell für Inner Source Messung auf. Dieses Modell dient als Grundlage und bietet den Forschern einen einheitlichen Rahmen für die Entwicklung einer genaueren und umfassenderen Messung von Inner Source Entwicklung. Dadurch wird eine Vielzahl zukünftiger Werkzeuge und Techniken ermöglicht. Darüber hinaus wird die Erstellung von Kennzahlen, die auf das Inner Source Management zugeschnitten sind, und die Anpassung bestehender Geschäftsprozesse an das Inner Source Paradigma erleichtert. Drittens haben wir einen ersten Algorithmus für die finanzielle Bewertung von Beiträgen im Inner Source implementiert. Dieser Algorithmus schätzt die Zeit, die in Codebeiträge von einzelnen Entwicklern oder Abteilungen investiert wird. Diese Schätzungen ermöglichen wiederum Kostenberechnungen, die auf von Inner Source betroffene Prozesse angewendet werden können, wie z. B. Berechnung von Steuerbeiträgen. Schließlich konsolidieren wir die individuellen Beiträge und klären thematische Verbindungen sowie die Integration externer Forschung und zukünftiger Beiträge. Zusammenfassend legt diese Dissertation die theoretische Grundlage für die finanzielle Bewertung von Inner Source Beiträgen fest. Sie bietet Forschern eine Grundlage zur Durchführung von Inner Source Forschung im Bereich der Messung und gibt Praktikern Einblicke in die Entwicklung von Inner Source Metriken und -Tools. Darüber hinaus führt diese Dissertation einen ersten Algorithmus ein, der praktisch auf seine Verwendbarkeit bei der Durchführung von Kostenberechnungen im Inner Source Bereich evaluiert wurde

Constructive Inversion of Vadose Zone GPR Observations

To predict the of Earth system dynamics, observations of the vadose zone structure and water content are of vital interest. A suited measurement technique is ground penetrating radar (GPR). In this dissertation, the constructive inversion of surface GPR data is introduced. It relies on a parameterized model of the subsurface structure and distribution of dielectric permittivity. With it, GPR measurements are simulated by numerically solving Maxwell’s equations. After detecting signals in the measured and simulated data, the residuals of the signals’ traveltime and amplitude is iteratively minimized to estimate the subsurface parameters. Then, water content is computed from dielectric permittivity. The method was applied to measurements obtained on a testbed, providing ground-truth data. A comparison with the estimation results showed an agreement for the structure within ±5 cm and for the water content, a difference less than 2 % vol. A further evaluation of field data demonstrated the method’s applicability, when representing structure and permittivity by spline functions. Additionally a time-series was evaluated with assuming a constant structure, which enabled to interpret water dynamics. Besides providing accurate information on water content distribution and subsurface structure, the method allows the future attempt to estimate hydraulic properties

Time course of eosinophilic myocarditis visualized by CMR

We report the diagnostic potential of cardiovascular magnetic resonance (CMR) to visualize the time course of eosinophilic myocarditis upon successful treatment. A 50-year-old man was admitted with a progressive heart failure. Endomyocardial biopsies were taken from the left ventricle because of a white blood cell count of 17000/mm3 with 41% eosinophils. Histological evaluation revealed endomyocardial eosinophilic infiltration and areas of myocyte necrosis. The patient was diagnosed with hypereosinophilic myocarditis due to idiopathic hypereosinophilic syndrome. CMR-studies at presentation and a follow-up study 3 weeks later showed diffuse subendocardial LGE in the whole left ventricle. Upon treatment with steroids, CMR-studies revealed marked reduction of subendocardial LGE after 3 months in parallel with further clinical improvement. This case therefore highlights the clinical importance of CMR to visualize the extent of endomyocardial involvement in the diagnosis and treatment of eosinophilic myocarditis

Experimental determination of isotope enrichment factors – bias from mass removal by repetitive sampling

Application of compound-specific stable isotope approaches often involves comparisons of isotope enrichment factors (ε). Experimental determination of ε-values is based on the Rayleigh equation, which relates the change in measured isotope ratios to the decreasing substrate fractions and is valid for closed systems. Even in well-controlled batch experiments, however, this requirement is not necessarily fulfilled, since repetitive sampling can remove a significant fraction of the analyte. For volatile compounds the need for appropriate corrections is most evident, and various methods have been proposed to account for mass removal and for volatilization into the headspace. In this study we use both synthetic and experimental data to demonstrate that the determination of ε-values according to current correction methods is prone to considerable systematic errors even in well-designed experimental setups. Application of inappropriate methods may lead to incorrect and inconsistent ε-values entailing misinterpretations regarding the processes underlying isotope fractionation. In fact, our results suggest that artifacts arising from inappropriate data evaluation might contribute to the variability of published ε-values. In response, we present novel, adequate methods to eliminate systematic errors in data evaluation. A model-based sensitivity analysis serves to reveal the most crucial experimental parameters and can be used for future experimental design to obtain correct ε-values allowing mechanistic interpretations

The manifestation of affective symptoms in multiple sclerosis and discussion of the currently available diagnostic assessment tools.

INTRODUCTION In addition to physical and cognitive symptoms, patients with multiple sclerosis (MS) have an increased risk of experiencing mental health problems. METHODS This narrative review provides an overview of the appearance and epidemiology of affective symptoms in MS such as depression, anxiety, bipolar disorder, euphoria, and pseudobulbar affect. Furthermore, the association between affective symptoms and quality of life and the currently used diagnostic instruments for assessing these symptoms are considered whereby relevant studies published between 2009 and 2021 were included in the review. RESULTS Patients with mild and moderate disability more frequently reported severe problems with depression and anxiety than severe mobility problems. Apart from the occurrence of depression, little is known about the association of other affective symptoms such as anxiety, bipolar disorder, euphoria, and pseudobulbar affect and subsyndromal symptoms, which fail to meet the diagnostic criteria but are nevertheless a significant source of distress. Although there are a few recommendations in the research to perform routine screenings for diagnosable affective disorders, a standardized diagnostic procedure to assess subsyndromal symptoms is still lacking. As the applied measurements are diverse and show low accuracy to detect these symptoms, patients who experience affective symptoms are less likely to be identified. DISCUSSION In addition to the consideration of definite psychiatric diagnoses, there is an unmet need for a common definition and assessment of disease-related affective symptoms in MS. Future studies should focus on the improvement and standardization of a common diagnostic procedure for subsyndromal affective symptoms in MS to enable integrated and optimal care for patients

Soziale Stadt Ostend/Ziehers-Süd Fulda - Zwischenevaluation

Die vorgelegte Zwischenevaluation bezieht sich auf die Stadtteilentwicklung in Fulda Ostend/ Ziehers-Süd (2016-2021). 2014 wurde das Stadtgebiet Ostend/Ziehers-Süd neu in das Bund-Länder-Städtebauförderprogramm „Soziale Stadt“ aufgenommen. 2016 erfolgte die Veröffentlichung des Integrierten Handlungskonzepts (IHK), das „für die Stadt Fulda die Grundlage für eine Stabilisierung und Aufwertung des Stadtgebiets Ostend/Ziehers-Süd bereitstellen“ soll (IHK 2016, S. 3). Die Zwischenevaluation, die darauf zielt, wissenschaftlich abgesicherte Daten zur Umsetzung des Programms und der im IHK ausgewiesenen Projekte zu erhalten, ist qualitativ angelegt. Sie umfasst eine summative Evaluation (Prof. Dr. habil. Jutta Buchner-Fuhs, unter Mitarbeit von Heike Krönung, Dipl. Sozialpädagogin) und eine formative Evaluation (Prof. Dr. Stefan Weidmann). Der Bericht endet mit einem gemeinsamen Ausblick auf Ergebnisse des Evaluations-Workshops „Zwischenbilanz: Sozialer Zusammenhalt Ostend/Ziehers-Süd“