TY - CHAP
AB - This study presents a model in which heterogenous, risk-averse agents can use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax burden and thus increase their utility. In addition to introducing individual variables like risk aversion or income, we allow agents to observe the behaviour of their neighbours. Depending on the behaviour of their peer group’s members, the agents’ utilities may increase or decrease, respectively. Simulation results show that taxpayers favour illegal evasion over legal optimisation in most cases. We find that interactions between taxpayers and their social networks have a deep impact on aggregate behaviour. Parameter changes such as increasing audit rates affect the results, often being intensified by social interactions. The effect of such changes varies depending on whether or not a fraction of agents is considered inherently honest.
AU - Diller, Markus
AU - Lorenz, Johannes
AU - Meier, David
ED - Neufeld, Janis S.
ED - Buscher, Udo
ED - Lasch, Rainer
ED - Möst, Dominik
ED - Schönberger, Jörn
ID - 21408
SN - 978-3-030-48439-2
T2 - Operations Research Proceedings 2019
TI - Tax Avoidance and Social Control
ER -
TY - GEN
AB - We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior of tax auditors moderated by trust in government. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.
AU - Eberhartinger, Eva
AU - Speitmann, Raffael
AU - Sureth-Sloane, Caren
ID - 21410
TI - How Does Trust Affect Concessionary Behavior in Tax Bargaining?
VL - No. 41
ER -
TY - JOUR
AB - Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt.
AU - Binder, Sebastian
AU - Lorenz, Johannes
ID - 21403
IS - 3
JF - Der Konzern
TI - Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung
VL - 18
ER -
TY - CONF
AU - Weidmann, Nils
AU - Anjorin, Anthony
ED - Wehrheim, Heike
ED - Cabot, Jordi
ID - 17084
SN - 0302-9743
T2 - Proceedings of the 23rd International Conference on Fundamental Approaches to Software Engineering, FASE 2020
TI - Schema Compliant Consistency Management via Triple Graph Grammars and Integer Linear Programming
ER -
TY - CONF
AU - Koch, Thorsten
AU - Dziwok, Stefan
AU - Holtmann, Jörg
AU - Bodden, Eric
ID - 20518
T2 - ACM/IEEE 23rd International Conference on Model Driven Engineering Languages and Systems (MODELS ’20)
TI - Scenario-based Specification of Security Protocols and Transformation to Security Model Checkers
ER -
TY - CONF
AU - Müller, Michelle
AU - Neumann, Jürgen
AU - Gutt, Dominik
AU - Kundisch, Dennis
ID - 19782
T2 - Proceedings of the 41th International Conference on Information Systems (ICIS)
TI - Toss a Coin to your Host - How Guests End up Paying for the Cost of Regulatory Policies
ER -
TY - CHAP
AB - Using near-field (NF) scan data to predict the far-field (FF) behaviour of radiating electronic systems represents a novel method to accompany the whole RF design process. This approach involves so-called Huygens' box as an efficient radiation model inside an electromagnetic (EM) simulation tool and then transforms the scanned NF measured data into the FF. For this, the basic idea of the Huygens'box principle and the NF-to-FF transformation are briefly presented. The NF is measured on the Huygens' box around a device under test using anNF scanner, recording the magnitude and phase of the site-related magnetic and electric components. A comparison between a fullwave simulation and the measurement results shows a good similarity in both the NF and the simulated and transformed FF.Thus, this method is applicable to predict the FF behaviour of any electronic system by measuring the NF. With this knowledge, the RF design can be improved due to allowing a significant reduction of EM compatibility failure at the end of the development flow. In addition, the very efficient FF radiation model can be used for detailed investigations in various environments and the impact of such an equivalent radiation source on other electronic systems can be assessed.
AU - Schröder, Dominik
AU - Lange, Sven
AU - Hangmann, Christian
AU - Hedayat, Christian
ID - 21542
KW - Huygens' box
KW - NF-to-FF transformation
KW - efficient FF radiation model
KW - FF behaviour
KW - EMI assessment
KW - PCB
KW - near-field measurements
KW - efficient radiation model
KW - far-field behaviour
KW - RF design process
KW - far-field prediction
KW - Huygens'box principle
KW - fullwave simulation
KW - electronic system radiation
KW - equivalent radiation source
KW - electromagnetic simulation tool
KW - near-field scan data
KW - EM compatibility failure reduction
SN - 9781839530494
T2 - Tensorial Analysis of Networks (TAN) Modelling for PCB Signal Integrity and EMC Analysis
TI - Far-field prediction combining simulations with near-field measurements for EMI assessment of PCBs
ER -
TY - GEN
ED - Troschitz, Juliane
ED - Vorderbrüggen, Julian
ED - Kupfer, Robert
ED - Gude, Maik
ED - Meschut, Gerson
ID - 20119
T2 - Applied Sciences
TI - Joining of Thermoplastic Composites with Metals Using Resistance Element Welding
ER -
TY - BOOK
AU - Schneider, Martin
AU - Sadowski, Dieter
AU - Frick, Bernd
AU - Warning, Susanne
ID - 21566
TI - Personalökonomie und Personalpolitik: Grundlagen einer evidenzbasierten Praxis
ER -
TY - CONF
AU - Krüger, Christopher
AU - Merdivan, David
AU - Spohr, Sebastian
AU - Urban, Peter
AU - Schmolke, Tobias
AU - Meschut, Gerson
ID - 20316
TI - Concept Development for a Functional Integrated Lightweight Battery Housing with Special Consideration of the Joining Technology
ER -
TY - JOUR
AB - Many basic properties in Tutte's flow theory for unsigned graphs do not have
their counterparts for signed graphs. However, signed graphs without long
barbells in many ways behave like unsigned graphs from the point view of flows.
In this paper, we study whether some basic properties in Tutte's flow theory
remain valid for this family of signed graphs. Specifically let $(G,\sigma)$ be
a flow-admissible signed graph without long barbells. We show that it admits a
nowhere-zero $6$-flow and that it admits a nowhere-zero modulo $k$-flow if and
only if it admits a nowhere-zero integer $k$-flow for each integer $k\geq 3$
and $k \not = 4$. We also show that each nowhere-zero positive integer $k$-flow
of $(G,\sigma)$ can be expressed as the sum of some $2$-flows. For general
graphs, we show that every nowhere-zero $\frac{p}{q}$-flow can be normalized in
such a way, that each flow value is a multiple of $\frac{1}{2q}$. As a
consequence we prove the equality of the integer flow number and the ceiling of
the circular flow number for flow-admissible signed graphs without long
barbells.
AU - Lu, You
AU - Luo, Rong
AU - Schubert, Michael
AU - Steffen, Eckhard
AU - Zhang, Cun-Quan
ID - 13114
JF - SIAM J. Discrete Math
TI - Flows on signed graphs without long barbells
VL - 34 (4)
ER -
TY - JOUR
AB - We derive a data-driven method for the approximation of the Koopman generator called gEDMD, which can be regarded as a straightforward extension of EDMD (extended dynamic mode decomposition). This approach is applicable to deterministic and stochastic dynamical systems. It can be used for computing eigenvalues, eigenfunctions, and modes of the generator and for system identification. In addition to learning the governing equations of deterministic systems, which then reduces to SINDy (sparse identification of nonlinear dynamics), it is possible to identify the drift and diffusion terms of stochastic differential equations from data. Moreover, we apply gEDMD to derive coarse-grained models of high-dimensional systems, and also to determine efficient model predictive control strategies. We highlight relationships with other methods and demonstrate the efficacy of the proposed methods using several guiding examples and prototypical molecular dynamics problems.
AU - Klus, Stefan
AU - Nüske, Feliks
AU - Peitz, Sebastian
AU - Niemann, Jan-Hendrik
AU - Clementi, Cecilia
AU - Schütte, Christof
ID - 16288
JF - Physica D: Nonlinear Phenomena
SN - 0167-2789
TI - Data-driven approximation of the Koopman generator: Model reduction, system identification, and control
VL - 406
ER -
TY - CHAP
AU - Matz, Frauke
AU - Rumlich, Dominik
ED - Grünewald, Andreas
ED - Hethey, Meike
ED - Struve, Karen
ID - 21915
T2 - KONTROVERS. Literaturdidaktik meets Literaturwissenschaft
TI - Englischsprachige Jugendbücher innerhalb und außerhalb des Englischunterrichts – Young Adult Fiction als empirischer Gegenstand der Literaturdidaktik
ER -
TY - JOUR
AB - Many dimensionality and model reduction techniques rely on estimating dominant eigenfunctions of associated dynamical operators from data. Important examples include the Koopman operator and its generator, but also the Schrödinger operator. We propose a kernel-based method for the approximation of differential operators in reproducing kernel Hilbert spaces and show how eigenfunctions can be estimated by solving auxiliary matrix eigenvalue problems. The resulting algorithms are applied to molecular dynamics and quantum chemistry examples. Furthermore, we exploit that, under certain conditions, the Schrödinger operator can be transformed into a Kolmogorov backward operator corresponding to a drift-diffusion process and vice versa. This allows us to apply methods developed for the analysis of high-dimensional stochastic differential equations to quantum mechanical systems.
AU - Klus, Stefan
AU - Nüske, Feliks
AU - Hamzi, Boumediene
ID - 21819
JF - Entropy
SN - 1099-4300
TI - Kernel-Based Approximation of the Koopman Generator and Schrödinger Operator
ER -
TY - JOUR
AB - Multi-objective optimization is an active field of research that has many applications. Owing to its success and because decision-making processes are becoming more and more complex, there is a recent trend for incorporating many objectives into such problems. The challenge with such problems, however, is that the dimensions of the solution sets—the so-called Pareto sets and fronts—grow with the number of objectives. It is thus no longer possible to compute or to approximate the entire solution set of a given problem that contains many (e.g. more than three) objectives. On the other hand, the computation of single solutions (e.g. via scalarization methods) leads to unsatisfying results in many cases, even if user preferences are incorporated. In this article, the Pareto Explorer tool is presented—a global/local exploration tool for the treatment of many-objective optimization problems (MaOPs). In the first step, a solution of the problem is computed via a global search algorithm that ideally already includes user preferences. In the second step, a local search along the Pareto set/front of the given MaOP is performed in user specified directions. For this, several continuation-like procedures are proposed that can incorporate preferences defined in decision, objective, or in weight space. The applicability and usefulness of Pareto Explorer is demonstrated on benchmark problems as well as on an application from industrial laundry design.
AU - Schütze, Oliver
AU - Cuate, Oliver
AU - Martín, Adanay
AU - Peitz, Sebastian
AU - Dellnitz, Michael
ID - 10596
IS - 5
JF - Engineering Optimization
SN - 0305-215X
TI - Pareto Explorer: a global/local exploration tool for many-objective optimization problems
VL - 52
ER -
TY - JOUR
AB - The three-dimensional (3D) crystal structures of the GAF3 domain of cyanobacteriochrome Slr1393 (Synechocystis PCC6803) carrying a phycocyanobilin chromophore could be solved in both 15-Z dark-adapted state, Pr, λmax = 649 nm, and 15-E photoproduct, Pg, λmax = 536 nm (resolution, 1.6 and 1.86 Å, respectively). The structural data allowed identifying the large spectral shift of the Pr-to-Pg conversion as resulting from an out-of-plane rotation of the chromophore’s peripheral rings and an outward movement of a short helix formed from a formerly unstructured loop. In addition, a third structure (2.1-Å resolution) starting from the photoproduct crystals allowed identification of elements that regulate the absorption maxima. In this peculiar form, generated during X-ray exposition, protein and chromophore conformation still resemble the photoproduct state, except for the D-ring already in 15-Z configuration and tilted out of plane akin the dark state. Due to its formation from the photoproduct, it might be considered an early conformational change initiating the parental state-recovering photocycle. The high quality and the distinct features of the three forms allowed for applying quantum-chemical calculations in the framework of multiscale modeling to rationalize the absorption maxima changes. A systematic analysis of the PCB chromophore in the presence and absence of the protein environment showed that the direct electrostatic effect is negligible on the spectral tuning. However, the protein forces the outer pyrrole rings of the chromophore to deviate from coplanarity, which is identified as the dominating factor for the color regulation.
AU - Xu, Xiuling
AU - Port, Astrid
AU - Wiebeler, Christian
AU - Zhao, Kai-Hong
AU - Schapiro, Igor
AU - Gärtner, Wolfgang
ID - 15628
JF - Proceedings of the National Academy of Sciences
SN - 0027-8424
TI - Structural Elements Regulating the Photochromicity in a Cyanobacteriochrome
ER -
TY - JOUR
AU - Pelster, Matthias
ID - 15306
JF - Economics Letters
SN - 0165-1765
TI - The gambler’s and hot-hand fallacies: Empirical evidence from trading data
VL - 187
ER -
TY - JOUR
AU - Schryen, Guido
ID - 15414
JF - {Communications of the ACM}
TI - Integrating Management Science into the HPC Research Ecosystem
VL - forthcoming
ER -
TY - CONF
AU - Sadeghi-Kohan, Somayeh
AU - Hellebrand, Sybille
ID - 15419
T2 - Proceedings IEEE VLSI Test Symposium
TI - Dynamic Multi-Frequency Test Method for Hidden Interconnect Defects
ER -
TY - JOUR
AU - Schryen, Guido
AU - Kliewer, Natalia
AU - Fink, Andreas
ID - 14985
JF - Business & Information Systems Engineering
TI - High Performance Business Computing
ER -