@article{17522, abstract = {{Employing a unique hand-collected sample of 956 credit risk securitization transactions issued by 64 stock-listed European banks across the EU-13 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes the impact of securitization on the issuing banks’ effective tax rates. Our analysis reveals that banks may reduce their tax expense through securitization via a direct and indirect channel suggesting that tax avoidance may be a further motive for banks to engage in the securitization business. These baseline findings remain robust under various robustness checks, especially when implementing structural equation models and controlling for a reverse causality between the banks’ tax burden and their incentive to securitize. Finally, various sensitivity analyses provide further important results and implications for tax policies, banking regulation and the ongoing process of revitalizing the European securitization market.}}, author = {{Uhde, André}}, issn = {{1062-9769}}, journal = {{The Quarterly Review of Economics and Finance}}, keywords = {{Securitization, Credit risk transfer, Effective tax rates, European banking}}, title = {{{Tax avoidance through securitization}}}, doi = {{10.1016/j.qref.2020.07.008}}, year = {{2020}}, } @article{17401, abstract = {{Employing a unique hand-collected sample of 956 credit risk securitization transactions issued by 64 stock-listed European banks across the EU-13 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes the impact of securitization on the issuing banks’ effective tax rates. Our analysis reveals that banks may reduce their tax expense through securitization via a direct and indirect channel suggesting that tax avoidance may be a further motive for banks to engage in the securitization business. These baseline findings remain robust under various robustness checks, especially when implementing structural equation models and controlling for a reverse causality between the banks’ tax burden and their incentive to securitize. Finally, various sensitivity analyses provide further important results and implications for tax policies, banking regulation and the ongoing process of revitalizing the European securitization market.}}, author = {{Uhde, André}}, journal = {{The Quarterly Review of Economics and Finance}}, keywords = {{Securitization, credit risk transfer, effective tax rates, European banking}}, title = {{{Tax avoidance through securitization}}}, year = {{2020}}, } @article{30932, author = {{Herberg, Artjom and Yu, Xiaoqian and Kuckling, Dirk}}, journal = {{Polymers}}, keywords = {{controlled radical polymerization, atom transfer radical polymerization, end group determination, N-isopropylacrylamide, block copolymerization, smart polymers, temperature sensitive polymers, lower critical solution temperature, ESI-TOF mass spectrometry, ion mobility separation, size exclusion chromatography}}, number = {{4}}, publisher = {{MDPI}}, title = {{{End Group Stability of Atom Transfer Radical Polymerization (ATRP)-Synthesized Poly(N-isopropylacrylamide): Perspectives for Diblock Copolymer Synthesis}}}, doi = {{https://doi.org/10.3390/polym11040678}}, volume = {{11}}, year = {{2019}}, } @inproceedings{8159, abstract = {{The Boolean constraint satisfaction problem 3-SAT is arguably the canonical NP-complete problem. In contrast, 2-SAT can not only be decided in polynomial time, but in fact in deterministic linear time. In 2006, Bravyi proposed a physically motivated generalization of k-SAT to the quantum setting, defining the problem "quantum k-SAT". He showed that quantum 2-SAT is also solvable in polynomial time on a classical computer, in particular in deterministic time O(n^4), assuming unit-cost arithmetic over a field extension of the rational numbers, where n is number of variables. In this paper, we present an algorithm for quantum 2-SAT which runs in linear time, i.e. deterministic time O(n+m) for n and m the number of variables and clauses, respectively. Our approach exploits the transfer matrix techniques of Laumann et al. [QIC, 2010] used in the study of phase transitions for random quantum 2-SAT, and bears similarities with both the linear time 2-SAT algorithms of Even, Itai, and Shamir (based on backtracking) [SICOMP, 1976] and Aspvall, Plass, and Tarjan (based on strongly connected components) [IPL, 1979].}}, author = {{de Beaudrap, Niel and Gharibian, Sevag}}, booktitle = {{Proceedings of the 31st Conference on Computational Complexity (CCC 2016)}}, editor = {{Raz, Ran}}, isbn = {{978-3-95977-008-8}}, keywords = {{quantum 2-SAT, transfer matrix, strongly connected components, limited backtracking, local Hamiltonian}}, location = {{Tokyo, Japan}}, pages = {{27:1--17:21}}, publisher = {{Schloss Dagstuhl - Leibniz-Zentrum fuer Informatik}}, title = {{{A Linear Time Algorithm for Quantum 2-SAT}}}, doi = {{10.4230/LIPIcs.CCC.2016.27}}, volume = {{50}}, year = {{2016}}, } @techreport{5146, abstract = {{In this paper, we analyze a model in which two divisions negotiate over an intrafirm transfer price for an intermediate product. Formally, we consider bargaining problems under incomplete information, since the upstream division’s (seller's) costs and downstream division's (buyer's) revenues are supposed to be private information. Assuming two possible types for buyer and seller each, we first establish that the bargaining problem is regular, regardless whether incentive and/or efficiency constraints are imposed. This allows us to apply the generalized Nash bargaining solution to determine transfer payments and transfer probabilities. Furthermore, we derive general properties of this solution for the transfer pricing problem and compare the model developed here with the existing literature for negotiated transfer pricing under incomplete information. In particular, we focus on the models presented in Wagenhofer (1994).}}, author = {{Brangewitz, Sonja and Haake, Claus-Jochen}}, keywords = {{Transfer Pricing, Negotiation, Generalized Nash Bargaining Solution, Incomplete Information}}, publisher = {{CIE Working Paper Series, Paderborn University}}, title = {{{Cooperative Transfer Price Negotiations under Incomplete Information}}}, volume = {{64}}, year = {{2013}}, } @article{4379, abstract = {{Uniform mesoporous Si double layers are formed on 4 inch p-type < 100> wafers with an off orientation of 6º towards < 111> by means of electrochemical etching in ethanoic-based HF electrolytes. These substrates are of interest for the epitaxial growth of III–V compound semiconductor stacks on their top for the production of multi-junction solar cells and very thin electronic devices. We demonstrate transfer of porous layers after an annealing process in hydrogen atmosphere. Electron Back-Scatter Diffraction analysis confirms that the substrate orientation is conserved during the etching and annealing steps. Confocal μ-Raman spectroscopy analysis shows a decrease in the Raman signal intensity after etching and a subsequent increase after annealing while no shift is observed. By means of Atomic Force Microscopy, analysis the surface appearance after the etching and annealing steps can be visualized. The mean surface roughness varies during the process from 0.55 nm for the unprocessed wafers to 0.27 nm after etching and 0.78 nm after annealing. The decrease of average roughness after etching is caused by an electropolishing step prior to porous formation. Despite of slight increase of mean surface roughness after annealing the samples are still appropriate for high quality epitaxial growth and subsequent lift-off.}}, author = {{Garralaga Rojas, E. and Terheiden, B. and Plagwitz, H. and Hensen, J. and Wiedemeier, V. and Berth, Gerhard and Zrenner, Artur and Brendel, R.}}, issn = {{0040-6090}}, journal = {{Thin Solid Films}}, keywords = {{Porous Si, Layer transfer, Thin-film, Photovoltaics}}, number = {{1}}, pages = {{606--609}}, publisher = {{Elsevier BV}}, title = {{{Lift-off of mesoporous layers by electrochemical etching on Si (100) substrates with miscut of 6° off towards (111)}}}, doi = {{10.1016/j.tsf.2011.07.063}}, volume = {{520}}, year = {{2011}}, } @article{11850, abstract = {{In this paper, we present a novel blocking matrix and fixed beamformer design for a generalized sidelobe canceler for speech enhancement in a reverberant enclosure. They are based on a new method for estimating the acoustical transfer function ratios in the presence of stationary noise. The estimation method relies on solving a generalized eigenvalue problem in each frequency bin. An adaptive eigenvector tracking utilizing the power iteration method is employed and shown to achieve a high convergence speed. Simulation results demonstrate that the proposed beamformer leads to better noise and interference reduction and reduced speech distortions compared to other blocking matrix designs from the literature.}}, author = {{Krueger, Alexander and Warsitz, Ernst and Haeb-Umbach, Reinhold}}, journal = {{IEEE Transactions on Audio, Speech, and Language Processing}}, keywords = {{acoustical transfer function ratio, adaptive eigenvector tracking, array signal processing, beamformer design, blocking matrix, eigenvalues and eigenfunctions, eigenvector-based transfer function ratios estimation, generalized sidelobe canceler, interference reduction, iterative methods, power iteration method, reduced speech distortions, reverberant enclosure, reverberation, speech enhancement, stationary noise}}, number = {{1}}, pages = {{206--219}}, title = {{{Speech Enhancement With a GSC-Like Structure Employing Eigenvector-Based Transfer Function Ratios Estimation}}}, doi = {{10.1109/TASL.2010.2047324}}, volume = {{19}}, year = {{2011}}, } @article{17233, abstract = {{It has been proposed that the design of robots might benefit from interactions that are similar to caregiver–child interactions, which is tailored to children’s respective capacities to a high degree. However, so far little is known about how people adapt their tutoring behaviour to robots and whether robots can evoke input that is similar to child-directed interaction. The paper presents detailed analyses of speakers’ linguistic and non-linguistic behaviour, such as action demonstration, in two comparable situations: In one experiment, parents described and explained to their nonverbal infants the use of certain everyday objects; in the other experiment, participants tutored a simulated robot on the same objects. The results, which show considerable differences between the two situations on almost all measures, are discussed in the light of the computer-as-social-actor paradigm and the register hypothesis.}}, author = {{Fischer, Kerstin and Foth, Kilian and Rohlfing, Katharina and Wrede, Britta}}, issn = {{1572-0381}}, journal = {{Interaction Studies}}, keywords = {{human–robot interaction (HRI), social communication, register theory, motionese, robotese, child-directed speech (CDS), motherese, mindless transfer, computers-as-social-actors}}, number = {{1}}, pages = {{134--161}}, publisher = {{John Benjamins Publishing Company}}, title = {{{Mindful tutors: Linguistic choice and action demonstration in speech to infants and a simulated robot}}}, doi = {{10.1075/is.12.1.06fis}}, volume = {{12}}, year = {{2011}}, } @article{9745, abstract = {{In the modeling of piezoelectric Langevin transducers using usual transfer matrix methods, some simplifications have been adopted. This leads to reduction of the model quality. A mixed transfer matrix method is employed in the modeling of Langevin transducers, where the pre-stressed bolt is modeled as a separate four-pole element, which is connected to other elements in parallel. Based on the mixed transfer matrix method, the four (six)-pole element description of the piezoelectric Langevin transducer is built up and the total transfer matrix relation is derived. The resonance frequencies of the transducer are calculated and then measured using the impedance analyzer (HP4192). Experimental result shows that the mixed transfer matrix method has better modeling quality than the usual transfer matrix method for the vibration analysis of piezoelectric Langevin transducers.}}, author = {{Fu, Bo and Li, Chao and Zhang, Jianming and Huang, Zhenwei and Hemsel, Tobias}}, issn = {{1948-5719}}, journal = {{Journal of Korean Physical Society}}, keywords = {{Piezoelectric langevin transducer, Transfer matrix method, Four (six)-pole element description, Pre-stressed bolt}}, number = {{4}}, pages = {{929}}, title = {{{Modeling of Piezoelectric Langevin Transducers by Using Mixed Transfer Matrix Methods}}}, doi = {{10.3938/jkps.57.929}}, volume = {{57}}, year = {{2010}}, } @article{4404, abstract = {{Using a unique dataset of 592 cash and synthetic securitizations issued by 54 banks from the EU-15 plus Switzerland over the period from 1997 to 2007 this paper provides empirical evidence that credit risk securitization has a positive impact on the increase of European banks’ systematic risk. Baseline results hold when comparing estimated beta coefficients with a control group of similar non-securitizing banks. Building several sub-samples we additionally find that (a) the increase in systematic risk is more relevant for larger banks that repeatedly engage in securitization, (b) securitization is more important for small and medium financial institutions, (c) banks have a higher incentive to retain the larger part of credit risk as a quality signal at the beginning of the securitization business in Europe, and (d) the overall risk-shifting effect due to securitization is more distinct when the pre-event systematic risk is low.}}, author = {{Uhde, André and Michalak, Tobias C.}}, journal = {{Journal of Banking & Finance}}, keywords = {{Credit risk transfer, Securitization, Systematic risk, Event study}}, number = {{12}}, pages = {{3061--3077}}, title = {{{Securitization and systematic risk in European banking: Empirical evidence}}}, doi = {{https://doi.org/10.1016/j.jbankfin.2010.07.012}}, volume = {{34}}, year = {{2010}}, } @inproceedings{37057, abstract = {{Many heterogeneous embedded systems, for example industrial automation and automotive applications, require hard-real time constraints to be exhaustively verified - which is a challenging task for the verification engineer. To cope with complexity, verification techniques working on different abstraction levels are best practice. SystemC is a versatile C++ based design and verification language, offering various mechanisms and constructs required for embedded systems modeling. Using the add-on SystemC Verification Library (SCV) elemental constrained-random stimuli techniques may be used for verification. However, SCV has several drawbacks such as lack of functional coverage. In this paper we present a functional coverage library that implements parts of the IEEE 1800-2005 SystemVerilog standard and allows capturing functional coverage throughout the design and verification process with SystemC. Moreover, we will demonstrate the usability of the approach with a case study working on a CAN bus model written in SystemC.}}, author = {{Defo, Gilles B. and Müller, Wolfgang and Kuznik, Christoph}}, booktitle = {{Proceedings of SIES 2010}}, keywords = {{Libraries, Generators, Transfer functions, Monitoring, Computational modeling, Driver circuits, Adaptation model}}, location = {{ Trento, Italy}}, publisher = {{IEEE}}, title = {{{Verification of a CAN Bus Model in SystemC with Functional Coverage}}}, doi = {{10.1109/SIES.2010.5551379}}, year = {{2010}}, } @inproceedings{9576, abstract = {{In neurosurgery, delineation of tumor boundaries during resection of brain tumors is of substantial relevance. During operation distinction between tumor and healthy tissue rely on the abilities of the surgeon based on visual and tactile differentiation. In this paper a high sensitivity actuator-sensor system using a piezoelectric bimorph is presented. Frequency shift and transfer function of the bimorphpsilas voltages are detected and evaluated. Sensorpsilas sensitivity is evaluated using two frequency controls strategies: A phase-locked loop (PLL) and a self-oscillating circuit. Results of measurements conducted on gel-phantoms are presented and discussed.}}, author = {{Uribe, David Oliva and Stroop, Ralf and Hemsel, Tobias and Wallaschek, Jörg}}, booktitle = {{Frequency Control Symposium, 2008 IEEE International}}, issn = {{1075-6787}}, keywords = {{biomedical measurement, brain, cancer, neurophysiology, phantoms, phase locked loops, piezoelectric actuators, surgery, tactile sensors, transfer functions, tumours, PLL, biomedical tissue differentiation system, brain tumor resection, frequency control, frequency shift, gel-phantom, high sensitivity actuator-sensor system, neurosurgery, phase-locked loop, piezoelectric actuators, piezoelectric bimorph, self-oscillating circuit, sensor sensitivity, tactile differentiation, tactile sensor system, transfer function, tumor boundary, visual differentiation, Biomedical measurements, Circuits, Frequency control, Neoplasms, Neurosurgery, Phase locked loops, Piezoelectric actuators, Surges, Transfer functions, Voltage}}, pages = {{91--94}}, title = {{{Development of a biomedical tissue differentiation system using piezoelectric actuators}}}, doi = {{10.1109/FREQ.2008.4622963}}, year = {{2008}}, } @inproceedings{11935, abstract = {{The generalized sidelobe canceller by Griffith and Jim is a robust beamforming method to enhance a desired (speech) signal in the presence of stationary noise. Its performance depends to a high degree on the construction of the blocking matrix which produces noise reference signals for the subsequent adaptive interference canceller. Especially in reverberated environments the beamformer may suffer from signal leakage and reduced noise suppression. In this paper a new blocking matrix is proposed. It is based on a generalized eigenvalue problem whose solution provides an indirect estimation of the transfer functions from the source to the sensors. The quality of the new generalized eigenvector blocking matrix is studied in simulated rooms with different reverberation times and is compared to alternatives proposed in the literature.}}, author = {{Warsitz, Ernst and Krueger, Alexander and Haeb-Umbach, Reinhold}}, booktitle = {{IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP 2008)}}, keywords = {{adaptive interference canceller, adaptive signal processing, array signal processing, beamforming method, eigenvalues and eigenfunctions, generalized eigenvector blocking matrix, generalized sidelobe canceller, interference suppression, matrix algebra, noise suppression, speech enhancement, transfer function estimation, transfer functions}}, pages = {{73--76}}, title = {{{Speech enhancement with a new generalized eigenvector blocking matrix for application in a generalized sidelobe canceller}}}, doi = {{10.1109/ICASSP.2008.4517549}}, year = {{2008}}, } @article{11927, abstract = {{Maximizing the output signal-to-noise ratio (SNR) of a sensor array in the presence of spatially colored noise leads to a generalized eigenvalue problem. While this approach has extensively been employed in narrowband (antenna) array beamforming, it is typically not used for broadband (microphone) array beamforming due to the uncontrolled amount of speech distortion introduced by a narrowband SNR criterion. In this paper, we show how the distortion of the desired signal can be controlled by a single-channel post-filter, resulting in a performance comparable to the generalized minimum variance distortionless response beamformer, where arbitrary transfer functions relate the source and the microphones. Results are given both for directional and diffuse noise. A novel gradient ascent adaptation algorithm is presented, and its good convergence properties are experimentally revealed by comparison with alternatives from the literature. A key feature of the proposed beamformer is that it operates blindly, i.e., it neither requires knowledge about the array geometry nor an explicit estimation of the transfer functions from source to sensors or the direction-of-arrival.}}, author = {{Warsitz, Ernst and Haeb-Umbach, Reinhold}}, journal = {{IEEE Transactions on Audio, Speech, and Language Processing}}, keywords = {{acoustic signal processing, arbitrary transfer function, array signal processing, blind acoustic beamforming, direction-of-arrival, direction-of-arrival estimation, eigenvalues and eigenfunctions, generalized eigenvalue decomposition, gradient ascent adaptation algorithm, microphone arrays, microphones, narrowband array beamforming, sensor array, single-channel post-filter, spatially colored noise, transfer functions}}, number = {{5}}, pages = {{1529--1539}}, title = {{{Blind Acoustic Beamforming Based on Generalized Eigenvalue Decomposition}}}, doi = {{10.1109/TASL.2007.898454}}, volume = {{15}}, year = {{2007}}, } @article{5662, abstract = {{Spam als unerwünschte Massen-E-Mail hat die Grenze von der Belästigung zur ökonomischen Relevanz längst überschritten. Ihr relativer Anteil am gesamten, weltweiten E-Mail-Aufkommen stieg in den vergangenen Jahren auf mehr als 50% im Jahr 2003. Es entstehen jährlich volkswirtschaftliche Schäden in Milliardenhöhe. Zur Bekämpfung des Spam-Problems werden neben gesetzlichen Regelungen vor allem technische Lösungen eingesetzt, bei denen das Blockieren und Filtern von E-Mails in praktisch eingesetzten Anti-Spam-Systemen dominieren. Dieser Artikel führt in die Spam-Problematik ein und beschreibt, bewertet und klassifiziert die derzeit bedeutendsten Verfahren zur Bekämpfung von Spam.}}, author = {{Schryen, Guido}}, journal = {{Wirtschaftsinformatik}}, keywords = {{Spam, E-Mail, Spoofing, Blockieren, Filtern, Lightweight Mail Transfer Agent Authentication Protocol (LMAP)}}, number = {{4}}, pages = {{281--288}}, publisher = {{Springer}}, title = {{{Effektivität von Lösungsansätzen zur Bekämpfung von Spam}}}, volume = {{46}}, year = {{2004}}, }