TY - GEN AU - Pilot, Matthias ID - 40440 TI - Updatable Privacy-Preserving Reputation System based on Blockchain ER - TY - CHAP AU - Hüsing, Sven AU - Schulte, Carsten AU - Winkelnkemper, Felix ID - 40511 SN - 9781350296916 T2 - Computer Science Education TI - Epistemic Programming ER - TY - CONF AU - Schmidt, Rebekka AU - Tenberge, Claudia AU - Häsel-Weide, Uta ED - Vöing, Nerea ED - Schmidt, Rebekka ED - Neiske, Iris ID - 40520 TI - Lehre in Zeiten von Digitalisierung und Inklusion – Beispiele aus drei Fächern. ER - TY - JOUR AU - Castenow, Jannik AU - Harbig, Jonas AU - Jung, Daniel AU - Knollmann, Till AU - Meyer auf der Heide, Friedhelm ID - 33947 JF - Theoretical Computer Science KW - General Computer Science KW - Theoretical Computer Science SN - 0304-3975 TI - Gathering a Euclidean Closed Chain of Robots in Linear Time and Improved Algorithms for Chain-Formation VL - 939 ER - TY - JOUR AB - AbstractWe examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning. AU - Ortmann, Regina AU - Pummerer, Erich ID - 41192 JF - Journal of Business Economics KW - Economics and Econometrics KW - Business and International Management SN - 0044-2372 TI - Distortional effects of separate accounting and formula apportionment on factor allocation ER - TY - BOOK AU - Matz, Frauke AU - Rogge, Michael AU - Rumlich, Dominik ID - 36558 TI - Die mündliche Prüfung. Eine Einführung ER - TY - BOOK AU - Böcker, Joachim ID - 41369 TI - Mechatronik und elektrische Antriebe / Mechatronics and electrical drives ER - TY - JOUR AB - Abstract Background The German total diet study (TDS)—BfR MEAL Study—established its food list in 2016 based on food consumption data of children (0.5–<5 years) and adults (14–80 years). The list consists of 356 foods selected for analysis in order to ensure ≥90% coverage of the diet. Recently, new food consumption data for children (0.5–<6 and 6–<12 years) in Germany became available, which raised the opportunity to evaluate the applicability of the MEAL food list 2016 on new data. Objective We tested the hypotheses that the MEAL food list 2016 also covers ≥90% of the diet of the new collected food consumption data, and that the selection of foods from younger children and adults was sufficient to also cover the middle age group (6–<12 years). Strategies for updating the existing food list were assessed. Methods Three approaches evaluated the reusability and potential adjustment strategies of the existing food list. Approach 1 applied the existing food list to new food consumption data. Approach 2 allowed the extension of the existing food list to improve coverage of food consumption. Approach 3 set up a new food list based on the new data. Results The MEAL food list 2016 covered 94% of the overall diet of the new collected food consumption data. The diet of the middle age group was sufficiently covered with 91%. However, coverage on main food group or population subgroup level was <90% in some cases. Approach 3 most accurately identified relevant modifications to the existing food list. 94% of the MEAL food list 2016 could be re-used and 51 new foods were identified as potentially relevant. Significance The results suggest that a high investment in the coverage of a TDS food list will lower the effort and the resources to keep data updated in the long-term. Impact There is no established approach to update a TDS food list. This study provides comparative approaches to handle newly collected food consumption data for follow-on TDS activities. The results provide useful information for institutions planning or updating a TDS. Furthermore, new food consumption data for children in Germany recently became available and are here presented for the first time. AU - Kolbaum, Anna Elena AU - Ptok, Sebastian AU - Jung, Christian AU - Libuda, Lars AU - Lindtner, Oliver ID - 41456 JF - Journal of Exposure Science & Environmental Epidemiology KW - Public Health KW - Environmental and Occupational Health KW - Pollution KW - Toxicology KW - Epidemiology SN - 1559-0631 TI - Reusability of Germany´s total diet study food list upon availability of new food consumption data—comparison of three update strategies ER - TY - CONF AU - Luo, Linghui AU - Piskachev, Goran AU - Krishnamurthy, Ranjith AU - Dolby, Julian AU - Schäf, Martin AU - Bodden, Eric ID - 41812 T2 - IEEE International Conference on Software Testing, Verification and Validation (ICST) TI - Model Generation For Java Frameworks ER - TY - CONF AU - Shivarpatna Venkatesh, Ashwin Prasad AU - Wang, Jiawei AU - Li, Li AU - Bodden, Eric ID - 41813 T2 - IEEE International Conference on Software Analysis, Evolution and Reengineering (SANER) TI - Enhancing Comprehension and Navigation in Jupyter Notebooks with Static Analysis ER -