@article{21424, abstract = {{There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a strategic interaction between all taxpayers: the more taxpayers optimize, the lower the optimization result as a consequence of the government tightening the tax law. The more taxpayers evade, the higher the risk of detection because of the tax agencies increasing the audit probability. It emerges that, in equilibrium, the population shares of optimizers and evaders are not interdependent; rather, they both increase to the detriment of the share of non-optimizing taxpayers. If the government reacts to changed optimization behavior with too large a delay, an equilibrium tax law cannot be reached. Tax codes should be updated rapidly in order to avoid a permanent change of the tax law, which is costly both for the legislator and the taxpayers facing legal uncertainty.}}, author = {{Lorenz, Johannes}}, journal = {{Journal of Evolutionary Economics}}, pages = {{581--609}}, title = {{{Population Dynamics of Tax Avoidance with Crowding Effects}}}, doi = {{10.1007/s00191-018-0572-6}}, volume = {{29}}, year = {{2019}}, } @article{14905, abstract = {{A key premise underlying most of the economic literature is that rational decision-makers will choose dominant strategies over dominated alternatives. However, prior literature in various disciplines including business, psychology, and economics document a series of phenomena associated with violations of the dominance principle in decision-making. In this comprehensive review, we discuss conditions under which people violate the dominance principle in decision-making. When presenting violations of dominance in empirical and experimental studies, we differentiate between absolute, statewise, and stochastic (first- and second-order) violations of dominance. Furthermore, we categorize the literature by the leading causes for dominance violations: framing, reference points, certainty effects, bounded rationality, and emotional responses.}}, author = {{Kourouxous, Thomas and Bauer, Thomas}}, issn = {{2198-3402}}, journal = {{Business Research}}, number = {{1}}, pages = {{209--239}}, title = {{{Violations of Dominance in Decision-Making}}}, doi = {{10.1007/s40685-019-0093-7}}, volume = {{12}}, year = {{2019}}, } @article{14910, author = {{Majdanska, Alicja and Wu, Yuchen}}, journal = {{Tax Notes International}}, number = {{10}}, pages = {{1045--1065}}, title = {{{Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs}}}, volume = {{93}}, year = {{2019}}, } @inbook{49195, author = {{Abdelrahem, Mohammed}}, booktitle = {{Rationalität in der islamischen Theologie I: Die klassische Periode}}, editor = {{El Kaisy-Friemuth, Maha and Hajatpour, Reza and Abdelrahem, Mohammed}}, keywords = {{islamisches Recht, islamische Normenlehre, islamic law, Hanafiten, Hafanafi}}, pages = {{119--131}}, publisher = {{De Gruyter}}, title = {{{Rationalität im islamischen Recht: Die hanafitische Rechtsschule als Beispiel}}}, doi = {{https://doi.org/10.1515/9783110588576-007}}, year = {{2019}}, } @inbook{25244, author = {{Hannebohm, Ronja}}, booktitle = {{Erotik in Literatur und Theater}}, editor = {{Bach, Susanne}}, isbn = {{978-3-86821-824-4}}, location = {{Kassel}}, pages = {{151–166}}, publisher = {{Wissenschaftlicher Verlag Trier}}, title = {{{Sinnliche Machtspiele: Die Erotik des Scrabblespiels in Margaret Atwoods Roman und Bruce Millers Serienadaption von „The Handmaid’s Tale“}}}, volume = {{56}}, year = {{2019}}, } @misc{36363, author = {{Pöllmann, Andreas}}, booktitle = {{Oxford Bibliographies: Communication}}, publisher = {{Oxford University Press}}, title = {{{Intercultural capital}}}, doi = {{10.1093/obo/9780199756841-0237}}, year = {{2019}}, } @article{34437, abstract = {{In oil-lubricated worm gears, all moving components cause power losses during operation. These losses depend, among other things, on the viscosity of the lubricant used, which in turn is determined by the temperature present in the gearbox. The dependency between the temperature and the power dissipation is mutual, and they influence each other. For the analysis of gearboxes under transient conditions, the relationship among operating conditions, power dissipation, and temperature must be considered. In this paper, a method for the analysis of these interrelationships is presented, which is based on the combination of tribological simulation and thermal networks. With the developed calculation model, the gearbox efficiency and the temperature over time can be estimated for arbitrary load cases. The calculation results are compared with measurements on a real gearbox.}}, author = {{Oehler, Manuel and Sauer, Bernd and Magyar, Balázs}}, issn = {{0742-4787}}, journal = {{Journal of Tribology}}, number = {{12}}, title = {{{Efficiency of Worm Gear Drives Under Transient Operating Conditions}}}, doi = {{10.1115/1.4044655}}, volume = {{141}}, year = {{2019}}, } @article{66829, author = {{Pöllmann, Andreas}}, journal = {{Research Intelligence}}, number = {{140}}, pages = {{20--21}}, publisher = {{BERA}}, title = {{{Investigating the realisation of intercultural capital in schools}}}, year = {{2019}}, } @inproceedings{3265, abstract = {{We present CLARC (Cryptographic Library for Anonymous Reputation and Credentials), an anonymous credentials system (ACS) combined with an anonymous reputation system. Using CLARC, users can receive attribute-based credentials from issuers. They can efficiently prove that their credentials satisfy complex (access) policies in a privacy-preserving way. This implements anonymous access control with complex policies. Furthermore, CLARC is the first ACS that is combined with an anonymous reputation system where users can anonymously rate services. A user who gets access to a service via a credential, also anonymously receives a review token to rate the service. If a user creates more than a single rating, this can be detected by anyone, preventing users from spamming ratings to sway public opinion. To evaluate feasibility of our construction, we present an open-source prototype implementation.}}, author = {{Bemmann, Kai and Blömer, Johannes and Bobolz, Jan and Bröcher, Henrik and Diemert, Denis Pascal and Eidens, Fabian and Eilers, Lukas and Haltermann, Jan Frederik and Juhnke, Jakob and Otour, Burhan and Porzenheim, Laurens Alexander and Pukrop, Simon and Schilling, Erik and Schlichtig, Michael and Stienemeier, Marcel}}, booktitle = {{Proceedings of the 13th International Conference on Availability, Reliability and Security - ARES '18}}, isbn = {{978-1-4503-6448-5}}, location = {{Hamburg, Germany}}, publisher = {{ACM}}, title = {{{Fully-Featured Anonymous Credentials with Reputation System}}}, doi = {{10.1145/3230833.3234517}}, year = {{2018}}, } @inproceedings{3552, author = {{Mohr, Felix and Wever, Marcel Dominik and Hüllermeier, Eyke}}, booktitle = {{Proceedings of the Symposium on Intelligent Data Analysis}}, location = {{‘s-Hertogenbosch, the Netherlands}}, title = {{{Reduction Stumps for Multi-Class Classification}}}, doi = {{10.1007/978-3-030-01768-2_19}}, year = {{2018}}, } @inproceedings{3852, abstract = {{In automated machine learning (AutoML), the process of engineering machine learning applications with respect to a specific problem is (partially) automated. Various AutoML tools have already been introduced to provide out-of-the-box machine learning functionality. More specifically, by selecting machine learning algorithms and optimizing their hyperparameters, these tools produce a machine learning pipeline tailored to the problem at hand. Except for TPOT, all of these tools restrict the maximum number of processing steps of such a pipeline. However, as TPOT follows an evolutionary approach, it suffers from performance issues when dealing with larger datasets. In this paper, we present an alternative approach leveraging a hierarchical planning to configure machine learning pipelines that are unlimited in length. We evaluate our approach and find its performance to be competitive with other AutoML tools, including TPOT.}}, author = {{Wever, Marcel Dominik and Mohr, Felix and Hüllermeier, Eyke}}, booktitle = {{ICML 2018 AutoML Workshop}}, keywords = {{automated machine learning, complex pipelines, hierarchical planning}}, location = {{Stockholm, Sweden}}, title = {{{ML-Plan for Unlimited-Length Machine Learning Pipelines}}}, year = {{2018}}, } @article{3902, abstract = {{All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments-for example, those triggered by the BEPS project-have given rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this article, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax consultants from 108 countries. Our results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. We also find evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, we develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, issn = {{ 0165-2826}}, journal = {{Intertax}}, number = {{8/9}}, pages = {{654--675}}, publisher = {{Kluwer Law International}}, title = {{{What are the Drivers of Tax Complexity for MNCs? Global Evidence}}}, volume = {{46}}, year = {{2018}}, } @inproceedings{2965, author = {{Blömer, Johannes and Löken, Nils}}, booktitle = {{Proceedings of the 13th International Conference on Availability, Reliability and Security, ARES 2018}}, isbn = {{978-1-4503-6448-5}}, location = {{Hamburg, Germany}}, pages = {{25:1----25:10}}, publisher = {{ACM}}, title = {{{Cloud Architectures for Searchable Encryption}}}, doi = {{10.1145/3230833.3230853}}, year = {{2018}}, } @inbook{3098, abstract = {{One of the fundamental problems in applications of methods and results from mechanism design and implementation theory is the effective enforcement of theoretically established equilibria by which social choice rules are implemented. Hurwicz (2008) and Myerson (2009) introduce different concepts of formalizing enforcement of institutional rules via the introduction of legal and illegal games. In this note the relation of their concepts with that of a social system defined inDebreu (1952) is analyzed and its potential of being instrumental for modelling institution design is discussed. The existence proof for such a system, also known as generalized game or abstract economy had been the basis for the existence proof of a competitive equilibrium of an economy.}}, author = {{Trockel, Walter and Haake, Claus-Jochen}}, booktitle = {{Studies in Economic Design}}, editor = {{Laslier, Jean-Francois and Moulin, Herve and Sanver, Remzi and Zwicker, William}}, issn = {{2510-3970}}, publisher = {{Springer}}, title = {{{Thoughts on Social Design}}}, volume = {{(n.d.)}}, year = {{2018}}, } @article{1765, author = {{Huang, Lingling and Zhang, Shuang and Zentgraf, Thomas}}, issn = {{2192-8614}}, journal = {{Nanophotonics}}, number = {{6}}, pages = {{1169--1190}}, publisher = {{Walter de Gruyter GmbH}}, title = {{{Metasurface holography: from fundamentals to applications}}}, doi = {{10.1515/nanoph-2017-0118}}, volume = {{7}}, year = {{2018}}, } @article{17835, author = {{Klippstein, Sven Helge and Hassanin, Hany and Diaz De Cerio Sanchez, Alejandro and Zweiri, Yahya and Seneviratne, Lakmal}}, issn = {{1438-1656}}, journal = {{Advanced Engineering Materials}}, number = {{2}}, title = {{{Additive Manufacturing of Porous Structures for Unmanned Aerial Vehicles Applications}}}, doi = {{10.1002/adem.201800290}}, volume = {{20}}, year = {{2018}}, } @article{18971, author = {{Büker, Petra and Hüpping, Birgit and Mayne, Fiona and Howitt, Christine}}, journal = {{Diskurs Kindheits- und Jugendforschung / Discourse. Journal of Childhood and Adolescence Research}}, number = {{1}}, pages = {{109--114}}, title = {{{Kinder partizipativ in Forschung einbeziehen – ein kinderrechtsbasiertes Stufenmodell}}}, year = {{2018}}, } @inbook{2322, abstract = {{The vision of On-The-Fly Computing is an automatic composition of existing software services. Based on natural language software descriptions, end users will receive compositions tailored to their needs. For this reason, the quality of the initial software service description strongly determines whether a software composition really meets the expectations of end users. In this paper, we expose open NLP challenges needed to be faced for service composition in On-The-Fly Computing.}}, author = {{Bäumer, Frederik Simon and Geierhos, Michaela}}, booktitle = {{Proceedings of the 23rd International Conference on Natural Language and Information Systems}}, editor = {{Silberztein, Max and Atigui, Faten and Kornyshova, Elena and Métais, Elisabeth and Meziane, Farid }}, isbn = {{978-3-319-91946-1}}, keywords = {{Requirements Extraction, Temporal Reordering of Software Functions, Inaccuracy Compensation}}, location = {{Paris, France}}, pages = {{509--513}}, publisher = {{Springer}}, title = {{{How to Deal with Inaccurate Service Descriptions in On-The-Fly Computing: Open Challenges}}}, doi = {{10.1007/978-3-319-91947-8_53}}, volume = {{10859}}, year = {{2018}}, } @article{2331, abstract = {{A user generally writes software requirements in ambiguous and incomplete form by using natural language; therefore, a software developer may have difficulty in clearly understanding what the meanings are. To solve this problem with automation, we propose a classifier for semantic annotation with manually pre-defined semantic categories. To improve our classifier, we carefully designed syntactic features extracted by constituency and dependency parsers. Even with a small dataset and a large number of classes, our proposed classifier records an accuracy of 0.75, which outperforms the previous model, REaCT.}}, author = {{Kim, Yeongsu and Lee, Seungwoo and Dollmann, Markus and Geierhos, Michaela}}, issn = {{2207-6360}}, journal = {{International Journal of Advanced Science and Technology}}, keywords = {{Software Engineering, Natural Language Processing, Semantic Annotation, Machine Learning, Feature Engineering, Syntactic Structure}}, pages = {{123--136}}, publisher = {{SERSC Australia}}, title = {{{Improving Classifiers for Semantic Annotation of Software Requirements with Elaborate Syntactic Structure}}}, doi = {{10.14257/ijast.2018.112.12}}, volume = {{112}}, year = {{2018}}, } @article{5971, author = {{Kuczera, Stefan and Gentile, Luigi and Brox, Timothy I. and Olsson, Ulf and Schmidt, Claudia and Galvosas, Petrik}}, issn = {{0743-7463}}, journal = {{Langmuir}}, number = {{28}}, pages = {{8314--8325}}, publisher = {{American Chemical Society (ACS)}}, title = {{{Multilamellar Vesicle Formation Probed by Rheo-NMR and Rheo-SALS under Large Amplitude Oscillatory Shear}}}, doi = {{10.1021/acs.langmuir.8b01510}}, volume = {{34}}, year = {{2018}}, }