--- _id: '51813' author: - first_name: Martin full_name: Schmitt, Martin id: '100968' last_name: Schmitt citation: ama: 'Schmitt M. Die Geschichte Des Potsdamer Rechenzentrums: Sozialistische Computernutzung Und Die Digitalisierung in Ostdeutschland.; 2020.' apa: 'Schmitt, M. (2020). Die Geschichte des Potsdamer Rechenzentrums: Sozialistische Computernutzung und die Digitalisierung in Ostdeutschland.' bibtex: '@book{Schmitt_2020, title={Die Geschichte des Potsdamer Rechenzentrums: Sozialistische Computernutzung und die Digitalisierung in Ostdeutschland}, author={Schmitt, Martin}, year={2020} }' chicago: 'Schmitt, Martin. Die Geschichte Des Potsdamer Rechenzentrums: Sozialistische Computernutzung Und Die Digitalisierung in Ostdeutschland, 2020.' ieee: 'M. Schmitt, Die Geschichte des Potsdamer Rechenzentrums: Sozialistische Computernutzung und die Digitalisierung in Ostdeutschland. 2020.' mla: 'Schmitt, Martin. Die Geschichte Des Potsdamer Rechenzentrums: Sozialistische Computernutzung Und Die Digitalisierung in Ostdeutschland. 2020.' short: 'M. Schmitt, Die Geschichte Des Potsdamer Rechenzentrums: Sozialistische Computernutzung Und Die Digitalisierung in Ostdeutschland, 2020.' date_created: 2024-02-24T23:29:56Z date_updated: 2024-02-25T00:06:39Z language: - iso: eng main_file_link: - open_access: '1' url: http://lernort-garnisonkirche.de/?p=456 oa: '1' status: public title: 'Die Geschichte des Potsdamer Rechenzentrums: Sozialistische Computernutzung und die Digitalisierung in Ostdeutschland' type: misc user_id: '100968' year: '2020' ... --- _id: '14901' abstract: - lang: eng text: 'This study investigates whether country risk factors, including political and fiscal budget risk, attenuate the effectiveness of tax policy tools that aim to encourage corporate risk-taking. Exploiting a cross-country panel, we predict and find that the effectiveness of loss offset rules and tax rate changes is fully attenuated for firms located in high-risk countries. We document the attenuating effect of country risk is more pronounced in high-tax countries or when countries increase their corporate tax rate. Additional tests around the U.S. federal budget crises from 2011 to 2013 indicate that temporarily heightened fiscal budget risk attenuates the effectiveness of loss offset rules even in countries with low political risk. We identify conditions (low political and low fiscal budget risk) under which targeted tax policy tools effectively stimulate risk-taking. This suggests that ensuring taxpayers receive tax refunds is important in times of economic crises with budgetary or political challenges. ' author: - first_name: Benjamin full_name: Osswald, Benjamin last_name: Osswald - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Osswald B, Sureth-Sloane C. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol TRR 266 Accounting for Transparency Working Paper Series No. 28.; 2020. doi:10.2139/ssrn.3297418 apa: Osswald, B., & Sureth-Sloane, C. (2020). Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol. TRR 266 Accounting for Transparency Working Paper Series No. 28. https://doi.org/10.2139/ssrn.3297418 bibtex: '@book{Osswald_Sureth-Sloane_2020, title={Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?}, volume={TRR 266 Accounting for Transparency Working Paper Series No. 28}, DOI={10.2139/ssrn.3297418}, author={Osswald, Benjamin and Sureth-Sloane, Caren}, year={2020} }' chicago: Osswald, Benjamin, and Caren Sureth-Sloane. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol. TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020. https://doi.org/10.2139/ssrn.3297418. ieee: B. Osswald and C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, vol. TRR 266 Accounting for Transparency Working Paper Series No. 28. 2020. mla: Osswald, Benjamin, and Caren Sureth-Sloane. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? 2020, doi:10.2139/ssrn.3297418. short: B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, 2020. date_created: 2019-11-13T08:11:55Z date_updated: 2024-02-27T12:06:24Z department: - _id: '187' - _id: '635' doi: 10.2139/ssrn.3297418 language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3628503_code1908122.pdf?abstractid=3297418&mirid=1&type=2 oa: '1' publication_status: published status: public title: Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? type: working_paper user_id: '74000' volume: TRR 266 Accounting for Transparency Working Paper Series No. 28 year: '2020' ... --- _id: '23827' article_number: e00451 article_type: original author: - first_name: Abbas O. full_name: Dawood, Abbas O. last_name: Dawood - first_name: Abbas Jarullah Sangoor full_name: Al-Lami, Abbas Jarullah Sangoor id: '81772' last_name: Al-Lami - first_name: Alaa H.J. full_name: Al-Rkaby, Alaa H.J. last_name: Al-Rkaby citation: ama: Dawood AO, Al-Lami AJS, Al-Rkaby AHJ. Behavior of tall masonry chimneys under wind loadings using CFD technique. Case Studies in Construction Materials. Published online 2020. doi:10.1016/j.cscm.2020.e00451 apa: Dawood, A. O., Al-Lami, A. J. S., & Al-Rkaby, A. H. J. (2020). Behavior of tall masonry chimneys under wind loadings using CFD technique. Case Studies in Construction Materials, Article e00451. https://doi.org/10.1016/j.cscm.2020.e00451 bibtex: '@article{Dawood_Al-Lami_Al-Rkaby_2020, title={Behavior of tall masonry chimneys under wind loadings using CFD technique}, DOI={10.1016/j.cscm.2020.e00451}, number={e00451}, journal={Case Studies in Construction Materials}, author={Dawood, Abbas O. and Al-Lami, Abbas Jarullah Sangoor and Al-Rkaby, Alaa H.J.}, year={2020} }' chicago: Dawood, Abbas O., Abbas Jarullah Sangoor Al-Lami, and Alaa H.J. Al-Rkaby. “Behavior of Tall Masonry Chimneys under Wind Loadings Using CFD Technique.” Case Studies in Construction Materials, 2020. https://doi.org/10.1016/j.cscm.2020.e00451. ieee: 'A. O. Dawood, A. J. S. Al-Lami, and A. H. J. Al-Rkaby, “Behavior of tall masonry chimneys under wind loadings using CFD technique,” Case Studies in Construction Materials, Art. no. e00451, 2020, doi: 10.1016/j.cscm.2020.e00451.' mla: Dawood, Abbas O., et al. “Behavior of Tall Masonry Chimneys under Wind Loadings Using CFD Technique.” Case Studies in Construction Materials, e00451, 2020, doi:10.1016/j.cscm.2020.e00451. short: A.O. Dawood, A.J.S. Al-Lami, A.H.J. Al-Rkaby, Case Studies in Construction Materials (2020). date_created: 2021-09-07T08:25:09Z date_updated: 2024-03-09T08:35:43Z doi: 10.1016/j.cscm.2020.e00451 language: - iso: eng main_file_link: - open_access: '1' oa: '1' publication: Case Studies in Construction Materials publication_identifier: issn: - 2214-5095 publication_status: published quality_controlled: '1' status: public title: Behavior of tall masonry chimneys under wind loadings using CFD technique type: journal_article user_id: '81772' year: '2020' ... --- _id: '52711' author: - first_name: Tobias full_name: Jenert, Tobias id: '71994' last_name: Jenert orcid: ' https://orcid.org/0000-0001-9262-5646' citation: ama: Jenert T. Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen. Zeitschrift für Hochschulentwicklung. 2020;15(4):203-222. apa: Jenert, T. (2020). Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen. Zeitschrift Für Hochschulentwicklung, 15(4), 203–222. bibtex: '@article{Jenert_2020, title={Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen}, volume={15}, number={4}, journal={Zeitschrift für Hochschulentwicklung}, author={Jenert, Tobias}, year={2020}, pages={203–222} }' chicago: 'Jenert, Tobias. “Überlegungen Auf Dem Weg Zu Einer Theorie Lehrbezogenen Wandels an Hochschulen.” Zeitschrift Für Hochschulentwicklung 15, no. 4 (2020): 203–22.' ieee: T. Jenert, “Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen,” Zeitschrift für Hochschulentwicklung, vol. 15, no. 4, pp. 203–222, 2020. mla: Jenert, Tobias. “Überlegungen Auf Dem Weg Zu Einer Theorie Lehrbezogenen Wandels an Hochschulen.” Zeitschrift Für Hochschulentwicklung, vol. 15, no. 4, 2020, pp. 203–22. short: T. Jenert, Zeitschrift Für Hochschulentwicklung 15 (2020) 203–222. date_created: 2024-03-21T14:29:20Z date_updated: 2024-03-21T15:13:59Z department: - _id: '208' intvolume: ' 15' issue: '4' language: - iso: eng main_file_link: - open_access: '1' url: https://www.zfhe.at/index.php/zfhe/article/view/1426 oa: '1' page: 203-222 publication: Zeitschrift für Hochschulentwicklung publication_status: published quality_controlled: '1' status: public title: Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen type: journal_article user_id: '71994' volume: 15 year: '2020' ... --- _id: '48925' author: - first_name: Nina-Madeleine full_name: Peitz, Nina-Madeleine id: '10001' last_name: Peitz citation: ama: Peitz N-M. Professional Development of Vocational Teachers in Language-Sensitive Content Teaching–A Study Visit Abroad as Design-Based Research Intervention for Vocational Teachers Working in School-to-Work Transition Phases. Friedrich-Alexander Universität Erlangen-Nürnberg; 2020. apa: Peitz, N.-M. (2020). Professional Development of Vocational Teachers in Language-Sensitive Content Teaching–A Study Visit Abroad as Design-Based Research Intervention for Vocational Teachers Working in School-to-Work Transition Phases. Friedrich-Alexander Universität Erlangen-Nürnberg. bibtex: '@book{Peitz_2020, title={Professional Development of Vocational Teachers in Language-Sensitive Content Teaching–A Study Visit Abroad as Design-Based Research Intervention for Vocational Teachers Working in School-to-Work Transition Phases}, publisher={Friedrich-Alexander Universität Erlangen-Nürnberg}, author={Peitz, Nina-Madeleine}, year={2020} }' chicago: Peitz, Nina-Madeleine. Professional Development of Vocational Teachers in Language-Sensitive Content Teaching–A Study Visit Abroad as Design-Based Research Intervention for Vocational Teachers Working in School-to-Work Transition Phases. Friedrich-Alexander Universität Erlangen-Nürnberg, 2020. ieee: N.-M. Peitz, Professional Development of Vocational Teachers in Language-Sensitive Content Teaching–A Study Visit Abroad as Design-Based Research Intervention for Vocational Teachers Working in School-to-Work Transition Phases. Friedrich-Alexander Universität Erlangen-Nürnberg, 2020. mla: Peitz, Nina-Madeleine. Professional Development of Vocational Teachers in Language-Sensitive Content Teaching–A Study Visit Abroad as Design-Based Research Intervention for Vocational Teachers Working in School-to-Work Transition Phases. Friedrich-Alexander Universität Erlangen-Nürnberg, 2020. short: N.-M. Peitz, Professional Development of Vocational Teachers in Language-Sensitive Content Teaching–A Study Visit Abroad as Design-Based Research Intervention for Vocational Teachers Working in School-to-Work Transition Phases, Friedrich-Alexander Universität Erlangen-Nürnberg, 2020. date_created: 2023-11-15T12:19:12Z date_updated: 2024-03-28T10:29:16Z extern: '1' language: - iso: eng main_file_link: - open_access: '1' url: https://nbn-resolving.org/urn:nbn:de:bvb:29-opus4-150370 oa: '1' publisher: Friedrich-Alexander Universität Erlangen-Nürnberg status: public title: Professional Development of Vocational Teachers in Language-Sensitive Content Teaching–A Study Visit Abroad as Design-Based Research Intervention for Vocational Teachers Working in School-to-Work Transition Phases type: dissertation user_id: '10001' year: '2020' ... --- _id: '24959' author: - first_name: Anna full_name: Bauer, Anna id: '24755' last_name: Bauer orcid: 0000-0002-1742-3099 - first_name: Peter full_name: Reinhold, Peter last_name: Reinhold - first_name: Marc full_name: Sacher, Marc id: '26883' last_name: Sacher citation: ama: 'Bauer A, Reinhold P, Sacher M. Erhebung der experimentellen Performanz (Physik-)Studierender. In: Maurer C, ed. Naturwissenschaftliche Bildung als Grundlage für berufliche und gesellschaftliche Teilhabe. Gesellschaft für Didaktik der Chemie und Physik; 2019:632-635.' apa: Bauer, A., Reinhold, P., & Sacher, M. (2019). Erhebung der experimentellen Performanz (Physik-)Studierender. In C. Maurer (Ed.), Naturwissenschaftliche Bildung als Grundlage für berufliche und gesellschaftliche Teilhabe (pp. 632–635). Gesellschaft für Didaktik der Chemie und Physik. bibtex: '@inbook{Bauer_Reinhold_Sacher_2019, place={Universität Regensburg}, title={Erhebung der experimentellen Performanz (Physik-)Studierender}, booktitle={Naturwissenschaftliche Bildung als Grundlage für berufliche und gesellschaftliche Teilhabe}, publisher={Gesellschaft für Didaktik der Chemie und Physik}, author={Bauer, Anna and Reinhold, Peter and Sacher, Marc}, editor={Maurer, Christian}, year={2019}, pages={632–635} }' chicago: 'Bauer, Anna, Peter Reinhold, and Marc Sacher. “Erhebung der experimentellen Performanz (Physik-)Studierender.” In Naturwissenschaftliche Bildung als Grundlage für berufliche und gesellschaftliche Teilhabe, edited by Christian Maurer, 632–35. Universität Regensburg: Gesellschaft für Didaktik der Chemie und Physik, 2019.' ieee: 'A. Bauer, P. Reinhold, and M. Sacher, “Erhebung der experimentellen Performanz (Physik-)Studierender,” in Naturwissenschaftliche Bildung als Grundlage für berufliche und gesellschaftliche Teilhabe, C. Maurer, Ed. Universität Regensburg: Gesellschaft für Didaktik der Chemie und Physik, 2019, pp. 632–635.' mla: Bauer, Anna, et al. “Erhebung der experimentellen Performanz (Physik-)Studierender.” Naturwissenschaftliche Bildung als Grundlage für berufliche und gesellschaftliche Teilhabe, edited by Christian Maurer, Gesellschaft für Didaktik der Chemie und Physik, 2019, pp. 632–35. short: 'A. Bauer, P. Reinhold, M. Sacher, in: C. Maurer (Ed.), Naturwissenschaftliche Bildung als Grundlage für berufliche und gesellschaftliche Teilhabe, Gesellschaft für Didaktik der Chemie und Physik, Universität Regensburg, 2019, pp. 632–635.' date_created: 2021-09-23T13:21:45Z date_updated: 2022-01-06T06:56:41Z department: - _id: '299' - _id: '576' editor: - first_name: Christian full_name: Maurer, Christian last_name: Maurer language: - iso: ger main_file_link: - open_access: '1' url: https://gdcp-ev.de/?p=506 oa: '1' page: 632-635 place: Universität Regensburg publication: Naturwissenschaftliche Bildung als Grundlage für berufliche und gesellschaftliche Teilhabe publication_status: published publisher: Gesellschaft für Didaktik der Chemie und Physik status: public title: Erhebung der experimentellen Performanz (Physik-)Studierender type: book_chapter user_id: '24755' year: '2019' ... --- _id: '19945' abstract: - lang: eng text: Many PDEs (Burgers' equation, KdV, Camassa-Holm, Euler's fluid equations, …) can be formulated as infinite-dimensional Lie-Poisson systems. These are Hamiltonian systems on manifolds equipped with Poisson brackets. The Poisson structure is connected to conservation properties and other geometric features of solutions to the PDE and, therefore, of great interest for numerical integration. For the example of Burgers' equations and related PDEs we use Clebsch variables to lift the original system to a collective Hamiltonian system on a symplectic manifold whose structure is related to the original Lie-Poisson structure. On the collective Hamiltonian system a symplectic integrator can be applied. Our numerical examples show excellent conservation properties and indicate that the disadvantage of an increased phase-space dimension can be outweighed by the advantage of symplectic integration. article_type: original author: - first_name: Robert I full_name: McLachlan, Robert I last_name: McLachlan - first_name: Christian full_name: Offen, Christian id: '85279' last_name: Offen orcid: https://orcid.org/0000-0002-5940-8057 - first_name: Benjamin K full_name: Tapley, Benjamin K last_name: Tapley citation: ama: McLachlan RI, Offen C, Tapley BK. Symplectic integration of PDEs using Clebsch variables. Journal of Computational Dynamics. 2019;6(1):111-130. doi:10.3934/jcd.2019005 apa: McLachlan, R. I., Offen, C., & Tapley, B. K. (2019). Symplectic integration of PDEs using Clebsch variables. Journal of Computational Dynamics, 6(1), 111–130. https://doi.org/10.3934/jcd.2019005 bibtex: '@article{McLachlan_Offen_Tapley_2019, title={Symplectic integration of PDEs using Clebsch variables}, volume={6}, DOI={10.3934/jcd.2019005}, number={1}, journal={Journal of Computational Dynamics}, publisher={American Institute of Mathematical Sciences (AIMS)}, author={McLachlan, Robert I and Offen, Christian and Tapley, Benjamin K}, year={2019}, pages={111–130} }' chicago: 'McLachlan, Robert I, Christian Offen, and Benjamin K Tapley. “Symplectic Integration of PDEs Using Clebsch Variables.” Journal of Computational Dynamics 6, no. 1 (2019): 111–30. https://doi.org/10.3934/jcd.2019005.' ieee: R. I. McLachlan, C. Offen, and B. K. Tapley, “Symplectic integration of PDEs using Clebsch variables,” Journal of Computational Dynamics, vol. 6, no. 1, pp. 111–130, 2019. mla: McLachlan, Robert I., et al. “Symplectic Integration of PDEs Using Clebsch Variables.” Journal of Computational Dynamics, vol. 6, no. 1, American Institute of Mathematical Sciences (AIMS), 2019, pp. 111–30, doi:10.3934/jcd.2019005. short: R.I. McLachlan, C. Offen, B.K. Tapley, Journal of Computational Dynamics 6 (2019) 111–130. date_created: 2020-10-06T16:44:07Z date_updated: 2022-01-06T06:54:15Z department: - _id: '636' doi: 10.3934/jcd.2019005 extern: '1' intvolume: ' 6' issue: '1' language: - iso: eng main_file_link: - open_access: '1' url: http://www.aimsciences.org/article/doi/10.3934/jcd.2019005 oa: '1' page: 111-130 publication: Journal of Computational Dynamics publication_identifier: issn: - 2158-2505 publisher: American Institute of Mathematical Sciences (AIMS) status: public title: Symplectic integration of PDEs using Clebsch variables type: journal_article user_id: '85279' volume: 6 year: '2019' ... --- _id: '3287' abstract: - lang: eng text: "For optimal placement and orchestration of network services, it is crucial\r\nthat their structure and semantics are specified clearly and comprehensively\r\nand are available to an orchestrator. Existing specification approaches are\r\neither ambiguous or miss important aspects regarding the behavior of virtual\r\nnetwork functions (VNFs) forming a service. We propose to formally and\r\nunambiguously specify the behavior of these functions and services using\r\nQueuing Petri Nets (QPNs). QPNs are an established method that allows to\r\nexpress queuing, synchronization, stochastically distributed processing delays,\r\nand changing traffic volume and characteristics at each VNF. With QPNs,\r\nmultiple VNFs can be connected to complete network services in any structure,\r\neven specifying bidirectional network services containing loops.\r\n We discuss how management and orchestration systems can benefit from our\r\nclear and comprehensive specification approach, leading to better placement of\r\nVNFs and improved Quality of Service. Another benefit of formally specifying\r\nnetwork services with QPNs are diverse analysis options, which allow valuable\r\ninsights such as the distribution of end-to-end delay. We propose a tool-based\r\nworkflow that supports the specification of network services and the automatic\r\ngeneration of corresponding simulation code to enable an in-depth analysis of\r\ntheir behavior and performance." author: - first_name: Stefan Balthasar full_name: Schneider, Stefan Balthasar id: '35343' last_name: Schneider orcid: 0000-0001-8210-4011 - first_name: Arnab full_name: Sharma, Arnab id: '67200' last_name: Sharma - first_name: Holger full_name: Karl, Holger id: '126' last_name: Karl - first_name: Heike full_name: Wehrheim, Heike id: '573' last_name: Wehrheim citation: ama: 'Schneider SB, Sharma A, Karl H, Wehrheim H. Specifying and Analyzing Virtual Network Services Using Queuing Petri Nets. In: 2019 IFIP/IEEE International Symposium on Integrated Network Management (IM). Washington, DC, USA: IFIP; 2019:116--124.' apa: 'Schneider, S. B., Sharma, A., Karl, H., & Wehrheim, H. (2019). Specifying and Analyzing Virtual Network Services Using Queuing Petri Nets. In 2019 IFIP/IEEE International Symposium on Integrated Network Management (IM) (pp. 116--124). Washington, DC, USA: IFIP.' bibtex: '@inproceedings{Schneider_Sharma_Karl_Wehrheim_2019, place={Washington, DC, USA}, title={Specifying and Analyzing Virtual Network Services Using Queuing Petri Nets}, booktitle={2019 IFIP/IEEE International Symposium on Integrated Network Management (IM)}, publisher={IFIP}, author={Schneider, Stefan Balthasar and Sharma, Arnab and Karl, Holger and Wehrheim, Heike}, year={2019}, pages={116--124} }' chicago: 'Schneider, Stefan Balthasar, Arnab Sharma, Holger Karl, and Heike Wehrheim. “Specifying and Analyzing Virtual Network Services Using Queuing Petri Nets.” In 2019 IFIP/IEEE International Symposium on Integrated Network Management (IM), 116--124. Washington, DC, USA: IFIP, 2019.' ieee: S. B. Schneider, A. Sharma, H. Karl, and H. Wehrheim, “Specifying and Analyzing Virtual Network Services Using Queuing Petri Nets,” in 2019 IFIP/IEEE International Symposium on Integrated Network Management (IM), Washington, DC, USA, 2019, pp. 116--124. mla: Schneider, Stefan Balthasar, et al. “Specifying and Analyzing Virtual Network Services Using Queuing Petri Nets.” 2019 IFIP/IEEE International Symposium on Integrated Network Management (IM), IFIP, 2019, pp. 116--124. short: 'S.B. Schneider, A. Sharma, H. Karl, H. Wehrheim, in: 2019 IFIP/IEEE International Symposium on Integrated Network Management (IM), IFIP, Washington, DC, USA, 2019, pp. 116--124.' conference: end_date: 2019-04-12 location: Washington, DC, USA name: 2019 IFIP/IEEE International Symposium on Integrated Network Management (IM) start_date: 2019-04-08 date_created: 2018-06-18T15:23:18Z date_updated: 2022-01-06T06:59:09Z ddc: - '040' department: - _id: '77' - _id: '75' file: - access_level: open_access content_type: application/pdf creator: stschn date_created: 2019-01-07T12:38:35Z date_updated: 2019-01-07T12:38:35Z file_id: '6504' file_name: ris_preprint.pdf file_size: 497528 relation: main_file file_date_updated: 2019-01-07T12:38:35Z has_accepted_license: '1' language: - iso: eng main_file_link: - open_access: '1' url: http://dl.ifip.org/db/conf/im/im2019/188490.pdf oa: '1' page: 116--124 place: Washington, DC, USA project: - _id: '3' name: SFB 901 - Project Area B - _id: '11' name: SFB 901 - Subproject B3 - _id: '1' name: SFB 901 - _id: '4' name: SFB 901 - Project Area C - _id: '16' name: SFB 901 - Subproject C4 - _id: '28' grant_number: '761493' name: 5G Development and validation platform for global industry-specific network services and Apps - _id: '25' call_identifier: 5G PPP Phase 1 grant_number: '671517' name: 'SONATA NFV: Agile Service Development and Orchestration in 5G Virtualized Networks' publication: 2019 IFIP/IEEE International Symposium on Integrated Network Management (IM) publisher: IFIP status: public title: Specifying and Analyzing Virtual Network Services Using Queuing Petri Nets type: conference user_id: '35343' year: '2019' ... --- _id: '21177' abstract: - lang: eng text: Attention mechanisms have seen some success for natural language processing downstream tasks in recent years and generated new state-of-the-art results. A thorough evaluation of the attention mechanism for the task of Argumentation Mining is missing. With this paper, we report a comparative evaluation of attention layers in combination with a bidirectional long short-term memory network, which is the current state-of-the-art approach for the unit segmentation task. We also compare sentence-level contextualized word embeddings to pre-generated ones. Our findings suggest that for this task, the additional attention layer does not improve the performance. In most cases, contextualized embeddings do also not show an improvement on the score achieved by pre-defined embeddings. author: - first_name: Maximilian full_name: Spliethöver, Maximilian id: '84035' last_name: Spliethöver orcid: 0000-0003-4364-1409 - first_name: Jonas full_name: Klaff, Jonas last_name: Klaff - first_name: Hendrik full_name: Heuer, Hendrik last_name: Heuer citation: ama: 'Spliethöver M, Klaff J, Heuer H. Is It Worth the Attention? A Comparative Evaluation of Attention Layers for Argument Unit Segmentation. In: Proceedings of the 6th Workshop on Argument Mining. Florence, Italy: Association for Computational Linguistics; 2019:74-82. doi:10.18653/v1/W19-4509' apa: 'Spliethöver, M., Klaff, J., & Heuer, H. (2019). Is It Worth the Attention? A Comparative Evaluation of Attention Layers for Argument Unit Segmentation. In Proceedings of the 6th Workshop on Argument Mining (pp. 74–82). Florence, Italy: Association for Computational Linguistics. https://doi.org/10.18653/v1/W19-4509' bibtex: '@inproceedings{Spliethöver_Klaff_Heuer_2019, place={Florence, Italy}, title={Is It Worth the Attention? A Comparative Evaluation of Attention Layers for Argument Unit Segmentation}, DOI={10.18653/v1/W19-4509}, booktitle={Proceedings of the 6th Workshop on Argument Mining}, publisher={Association for Computational Linguistics}, author={Spliethöver, Maximilian and Klaff, Jonas and Heuer, Hendrik}, year={2019}, pages={74–82} }' chicago: 'Spliethöver, Maximilian, Jonas Klaff, and Hendrik Heuer. “Is It Worth the Attention? A Comparative Evaluation of Attention Layers for Argument Unit Segmentation.” In Proceedings of the 6th Workshop on Argument Mining, 74–82. Florence, Italy: Association for Computational Linguistics, 2019. https://doi.org/10.18653/v1/W19-4509.' ieee: M. Spliethöver, J. Klaff, and H. Heuer, “Is It Worth the Attention? A Comparative Evaluation of Attention Layers for Argument Unit Segmentation,” in Proceedings of the 6th Workshop on Argument Mining, Florence, Italy, 2019, pp. 74–82. mla: Spliethöver, Maximilian, et al. “Is It Worth the Attention? A Comparative Evaluation of Attention Layers for Argument Unit Segmentation.” Proceedings of the 6th Workshop on Argument Mining, Association for Computational Linguistics, 2019, pp. 74–82, doi:10.18653/v1/W19-4509. short: 'M. Spliethöver, J. Klaff, H. Heuer, in: Proceedings of the 6th Workshop on Argument Mining, Association for Computational Linguistics, Florence, Italy, 2019, pp. 74–82.' conference: location: Florence, Italy name: 6th Workshop on Argument Mining date_created: 2021-02-04T14:41:58Z date_updated: 2022-01-06T06:54:48Z doi: 10.18653/v1/W19-4509 extern: '1' language: - iso: eng main_file_link: - open_access: '1' url: https://www.aclweb.org/anthology/W19-4509/ oa: '1' page: 74-82 place: Florence, Italy publication: Proceedings of the 6th Workshop on Argument Mining publication_status: published publisher: Association for Computational Linguistics status: public title: Is It Worth the Attention? A Comparative Evaluation of Attention Layers for Argument Unit Segmentation type: conference user_id: '84035' year: '2019' ... --- _id: '21426' abstract: - lang: eng text: "This chapter examines the drivers of corporate income tax complexity for\r\nmultinational corporations in South Africa. Based on unique data from a\r\nglobal survey of tax consultants which was conducted in 2016 by Hoppe et al,\r\nnovel insights can be provided into the complexity of the South African tax\r\nsystem. The data enable a comparison of South Africa with the global mean\r\nof tax complexity, as well as with its major trade and investment partners. It\r\nis further possible to distinguish between different areas of tax complexity, ie,\r\ntax code complexity (complexity inherent in the different regulations of the\r\ntax code) and tax framework complexity (complexity that arises from the\r\nfeatures and processes of a tax system). Frequent changes in tax regulations,\r\nambiguity and interpretation, as well as record-keeping, are found to be the\r\nmost important complexity drivers in the tax code of South Africa. The\r\nanalysis further highlights that anti-avoidance provisions, such as transfer\r\npricing and controlled foreign corporation rules, are perceived as most\r\ncomplex. With respect to tax framework complexity, the poor disclosure of\r\naudit selection criteria, the lack of experience or technical skills of tax officers\r\nin the audit process and problems associated with tax refunds appear to be\r\nserious concerns. Even though South Africa’s overall tax system complexity\r\ndoes not seem to differ very much from other related countries, a closer look\r\ninto the details reveals a number of future challenges." author: - first_name: Thomas full_name: Hoppe, Thomas id: '22671' last_name: Hoppe - first_name: Reyhaneh full_name: Safaei, Reyhaneh id: '66935' last_name: Safaei - first_name: Amanda full_name: Singleton, Amanda last_name: Singleton - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: 'Hoppe T, Safaei R, Singleton A, Sureth-Sloane C. Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey. In: Evans C, Franzsen R, Stack E, eds. Tax Simplification - An African Perspective. Pretoria: Pretoria University Law Press; 2019:267-293.' apa: 'Hoppe, T., Safaei, R., Singleton, A., & Sureth-Sloane, C. (2019). Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey. In C. Evans, R. Franzsen, & E. Stack (Eds.), Tax Simplification - An African Perspective (pp. 267–293). Pretoria: Pretoria University Law Press.' bibtex: '@inbook{Hoppe_Safaei_Singleton_Sureth-Sloane_2019, place={Pretoria}, title={Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey}, booktitle={Tax Simplification - An African Perspective}, publisher={Pretoria University Law Press}, author={Hoppe, Thomas and Safaei, Reyhaneh and Singleton, Amanda and Sureth-Sloane, Caren}, editor={Evans, Chris and Franzsen, Riël and Stack, ElizabethEditors}, year={2019}, pages={267–293} }' chicago: 'Hoppe, Thomas, Reyhaneh Safaei, Amanda Singleton, and Caren Sureth-Sloane. “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey.” In Tax Simplification - An African Perspective, edited by Chris Evans, Riël Franzsen, and Elizabeth Stack, 267–93. Pretoria: Pretoria University Law Press, 2019.' ieee: 'T. Hoppe, R. Safaei, A. Singleton, and C. Sureth-Sloane, “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey,” in Tax Simplification - An African Perspective, C. Evans, R. Franzsen, and E. Stack, Eds. Pretoria: Pretoria University Law Press, 2019, pp. 267–293.' mla: Hoppe, Thomas, et al. “Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey.” Tax Simplification - An African Perspective, edited by Chris Evans et al., Pretoria University Law Press, 2019, pp. 267–93. short: 'T. Hoppe, R. Safaei, A. Singleton, C. Sureth-Sloane, in: C. Evans, R. Franzsen, E. Stack (Eds.), Tax Simplification - An African Perspective, Pretoria University Law Press, Pretoria, 2019, pp. 267–293.' date_created: 2021-03-09T09:53:42Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' editor: - first_name: Chris full_name: Evans, Chris last_name: Evans - first_name: Riël full_name: Franzsen, Riël last_name: Franzsen - first_name: Elizabeth full_name: Stack, Elizabeth last_name: Stack language: - iso: eng main_file_link: - open_access: '1' url: https://www.pulp.up.ac.za/component/edocman/tax-simplification-an-african-perspective/download?Itemid= oa: '1' page: 267-293 place: Pretoria publication: Tax Simplification - An African Perspective publication_identifier: isbn: - 978-1-920538-96-5 publisher: Pretoria University Law Press status: public title: Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey type: book_chapter user_id: '68751' year: '2019' ...