TY - CONF AU - Grote, Eva-Maria AU - Pfeifer, Stefan AU - Röltgen, Daniel AU - Kühn, Arno AU - Dumitrescu, Roman ID - 21394 T2 - Proceedings of the 2020 IEEE International Symposium on Systems Engineering TI - Towards defining role models in Advanced Systems Engineering ER - TY - CHAP AU - Dumitrescu, Roman AU - Tschirner, Christian AU - Bansmann, Michael ED - Maier, Günter ED - Engels, Gregor ED - Steffen, Eckhard ID - 21395 T2 - Handbuch Gestaltung digitaler und vernetzter Arbeitswelten TI - Systems Engineering als Grundlage der Gestaltung digitaler Arbeitswelten in der Produktentstehung ER - TY - CHAP AB - Verifiable random functions (VRFs) are essentially digital signatures with additional properties, namely verifiable uniqueness and pseudorandomness, which make VRFs a useful tool, e.g., to prevent enumeration in DNSSEC Authenticated Denial of Existence and the CONIKS key management system, or in the random committee selection of the Algorand blockchain. Most standard-model VRFs rely on admissible hash functions (AHFs) to achieve security against adaptive attacks in the standard model. Known AHF constructions are based on error-correcting codes, which yield asymptotically efficient constructions. However, previous works do not clarify how the code should be instantiated concretely in the real world. The rate and the minimal distance of the selected code have significant impact on the efficiency of the resulting cryptosystem, therefore it is unclear if and how the aforementioned constructions can be used in practice. First, we explain inherent limitations of code-based AHFs. Concretely, we assume that even if we were given codes that achieve the well-known Gilbert-Varshamov or McEliece-Rodemich-Rumsey-Welch bounds, existing AHF-based constructions of verifiable random functions (VRFs) can only be instantiated quite inefficiently. Then we introduce and construct computational AHFs (cAHFs). While classical AHFs are information-theoretic, and therefore work even in presence of computationally unbounded adversaries, cAHFs provide only security against computationally bounded adversaries. However, we show that cAHFs can be instantiated significantly more efficiently. Finally, we use our cAHF to construct the currently most efficient verifiable random function with full adaptive security in the standard model. AU - Jager, Tibor AU - Niehues, David ID - 21396 KW - Admissible hash functions KW - Verifiable random functions KW - Error-correcting codes KW - Provable security SN - 0302-9743 T2 - Lecture Notes in Computer Science TI - On the Real-World Instantiability of Admissible Hash Functions and Efficient Verifiable Random Functions 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 - GEN AB - Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences. AU - Blaufus, Kay AU - Chirvi, Malte AU - Huber, Hans-Peter AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 21406 TI - Tax Misperception and Its Effects on Decision Making - a Literature Review VL - No. 39 ER - TY - GEN AU - Bornemann, Tobias AU - Schipp, Adrian AU - Sureth-Sloane, Caren ID - 21407 TI - 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen ER - 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 - European regulation mandates public country-by-country reporting for banks and is expected to increase reputational costs in case of tax haven activities. We test whether the availability of additional public information on the locations of banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country-by-country reporting for European banks, as compared to the insurance industry which is not subject to this regulation. AU - Eberhartinger, Eva AU - Speitmann, Raffael AU - Sureth-Sloane, Caren ID - 21409 TI - Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks VL - #2020-01 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 - GEN AB - This study examines the visibility of the GAAP effective tax rate (ETR) in firms’ financial statements as a distinct disclosure choice. Applying a game-theory disclosure model for voluntary disclosure strategies of firms to a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders “favourable conditions”, for example in terms of higher expected after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, decreasing). Additional analyses reveal that this high visibility is characteristic of firm-years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms do not seem to highlight favourable ETRs. AU - Flagmeier, Vanessa AU - Müller, Jens AU - Sureth-Sloane, Caren ID - 21411 TI - When Do Firms Highlight Their Effective Tax Rate? VL - No. 37 ER - TY - JOUR AU - Heile, Vanessa AU - Huber, Hans-Peter AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 21412 IS - 42 JF - Deutsches Steuerrecht TI - Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung VL - 58 ER - TY - GEN AU - Heile, Vanessa AU - Huber, Hans-Peter AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 21414 TI - Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise ER - TY - JOUR AB - This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more detailed analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries. AU - Hoppe, Thomas ID - 21415 IS - 4 JF - Australian Tax Forum TI - Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average VL - 35 ER - TY - GEN AB - This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more granular analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries. AU - Hoppe, Thomas ID - 21416 TI - Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average VL - No. 14 ER - TY - GEN AU - Hoppe, Thomas AU - Schanz, Deborah AU - Schipp, Adrian AU - Siegel, Felix AU - Sturm, Susann AU - Sureth-Sloane, Caren ID - 21417 TI - 2018 Global MNC Tax Complexity Survey ER - TY - GEN AB - This paper introduces an index that comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different patterns. For example, with regard to GDP, we find a positive association with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, our tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions. AU - Hoppe, Thomas AU - Schanz, Deborah AU - Sturm, Susann AU - Sureth-Sloane, Caren ID - 21418 TI - Measuring Tax Complexity Across Countries: A Survey Study on MNCs VL - No. 5 ER - TY - GEN AB - This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code complexity and tax framework complexity, we find opposing associations. Tax code complexity is positively related to the location probability, while tax framework complexity is negatively related to it. These associations are, for example, driven by the complexity of transfer pricing and loss offset regulations in the tax code and the dimensions guidance, audits, as well as filing and payments, in the tax framework. In additional analyses, we find that the associations are sensitive to certain characteristics, such as country-specific and firm-specific characteristics. For example, the positive tax code association diminishes when tax rates are high. Overall, we are the first to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity. AU - Hoppe, Thomas AU - Schanz, Deborah AU - Sturm, Susann AU - Sureth-Sloane, Caren AU - Voget, Johannes ID - 21419 TI - The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries VL - No. 13 ER - TY - JOUR AU - Sureth-Sloane, Caren ID - 21422 IS - 5 JF - AWV-Informationen TI - Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland ER - TY - GEN AB - Robots are becoming increasingly autonomous and more capable. Because of a limited portable energy budget by e.g. batteries, and more demanding algorithms, an efficient computation is of interest. Field Programmable Gate Arrays (FPGAs) for example can provide fast and efficient processing and the Robot Operating System (ROS) is a popular middleware used for robotic applications. The novel ReconROS combines version 2 of the Robot Operating System with ReconOS, a framework for integrating reconfigurable hardware. It provides a unified interface between software and hardware. ReconROS is evaluated in this thesis by implementing a Sobel filter as the video processing application, running on a Zynq-7000 series System on Chip. Timing measurements were taken of execution and transfer times and were compared to theoretical values. Designing the hardware implementation is done by C code using High Level Synthesis and with the interface and functionality provided by ReconROS. An important aspect is the publish/subscribe mechanism of ROS. The Operating System interface functions for publishing and subscribing are reasonably fast at below 10 ms for a 1 MB color VGA image. The main memory interface performs well at higher data sizes, crossing 100 MB/s at 20 kB and increasing to a maximum of around 150 MB/s. Furthermore, the hardware implementation introduces consistency to the execution times and performs twice as fast as the software implementation. AU - Henke, Luca-Sebastian ID - 21432 TI - Evaluation of a ReconOS-ROS Combination based on a Video Processing Application ER - TY - CONF AU - Japs, Segej AU - Kharatyan, Aschot AU - Kaiser, Lydia AU - Dumitrescu, Roman ID - 21438 T2 - Proceedings of the 16th International Design Conference (DESIGN 2020) TI - CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation ER - TY - CONF AU - Pfeifer, Stefan AU - Seidenberg, Tobias AU - Jürgenhake, Christoph AU - Anacker, Harald AU - Dumitrescu, Roman ID - 21439 T2 - Procedia Manufacturing TI - Towards a modular product architecture for electric ferries using Model- Based Systems Engineering ER - TY - CONF AU - Wiecher, Carsten AU - Japs, Sergej AU - Kaiser, Lydia AU - Greenyer, Joel AU - Wolff, Carsten AU - Dumitrescu, Roman ID - 21440 T2 - ACM/IEEE 23rd International Conference on Model Driven Engineering Languages and Systems (MODELS ’20 Companion) TI - Scenarios in the Loop: Integrated Requirements Analysis and Automotive System Validation ER - TY - CONF AU - Yee, Jingye AU - Low, Cheng Yee AU - Ong, P. AU - Soh, WS AU - Hannapiah, Fazah Akhtar AU - Zakaria, NC AU - von Enzberg, Sebastian AU - Asmar, Laban AU - Dumitrescu, Roman ID - 21441 T2 - IOP Conference Series: Materials Science and Engineering TI - Verification of Mathematical Model for Upper Limb Spasticity with Clinical Data ER - TY - JOUR AU - Heggemann, Thomas AU - Homberg, Werner AU - Sapli, Hüseyin ID - 21444 JF - Procedia Manufacturing SN - 2351-9789 TI - Combined Curing and Forming of Fiber Metal Laminates ER - TY - CONF AU - Anjorin, Anthony AU - Weidmann, Nils AU - Oppermann, Robin AU - Fritsche, Lars AU - Schürr, Andy ED - Syriani, Eugene ED - Sahraoui, Houari ED - de Lara, Juan ED - Abrahao, Silvia ID - 21480 SN - 9781450370196 T2 - Proceedings of the 23rd ACM/IEEE International Conference on Model Driven Engineering Languages and Systems, MODELS 2020 TI - Automating test schedule generation with domain-specific languages ER - TY - CONF AU - Weidmann, Nils AU - Fritsche, Lars AU - Anjorin, Anthony ED - Lämmel, Ralf ED - Tratt, Laurcence ED - de Lara, Juan ID - 21481 SN - 9781450381765 T2 - Proceedings of the 13th ACM SIGPLAN International Conference on Software Language Engineering, SLE 2020 TI - A search-based and fault-tolerant approach to concurrent model synchronisation ER - TY - CONF AU - Weidmann, Nils AU - Anjorin, Anthony AU - Cheney, James ED - Hoffmann, Berthold ED - Minas, Mark ID - 21482 SN - 2075-2180 T2 - Proceedings of the Eleventh International Workshop on Graph Computation Models, GCM@STAF 2020 TI - VICToRy: Visual Interactive Consistency Management in Tolerant Rule-based Systems ER - TY - CONF AU - Jovanovikj, Ivan AU - Weidmann, Nils AU - Yigitbas, Enes AU - Anjorin, Anthony AU - Sauer, Stefan AU - Engels, Gregor ED - Babur, Önder ED - Denil, Joachim ED - Vogel-Heuser, Birgit ID - 21483 SN - 1865-0929 T2 - Proceedings of the First International Conference on Systems Modelling and Management, ICSMM 2020 TI - A Model-Driven Mutation Framework for Validation of Test Case Migration ER - TY - GEN ED - Bernijazov, Ruslan ED - Özcan, Leon ED - Dumitrescu, Roman ID - 21486 IS - 122 T2 - ERCIM News TI - AI Marketplace – The Ecosystem for Artificial Intelligence in Product Creation ER - TY - CONF AU - Sapli, Hüseyin AU - Heggemann, Thomas AU - Homberg, Werner ID - 21522 TI - Combined Curing and Deep Drawing of Fiber Metal Laminates to Spherical Hybrid Components ER - TY - CONF AU - Bengs, Viktor AU - Hüllermeier, Eyke ID - 21534 T2 - International Conference on Machine Learning TI - Preselection Bandits ER - TY - GEN AB - We consider a resource-aware variant of the classical multi-armed bandit problem: In each round, the learner selects an arm and determines a resource limit. It then observes a corresponding (random) reward, provided the (random) amount of consumed resources remains below the limit. Otherwise, the observation is censored, i.e., no reward is obtained. For this problem setting, we introduce a measure of regret, which incorporates the actual amount of allocated resources of each learning round as well as the optimality of realizable rewards. Thus, to minimize regret, the learner needs to set a resource limit and choose an arm in such a way that the chance to realize a high reward within the predefined resource limit is high, while the resource limit itself should be kept as low as possible. We derive the theoretical lower bound on the cumulative regret and propose a learning algorithm having a regret upper bound that matches the lower bound. In a simulation study, we show that our learning algorithm outperforms straightforward extensions of standard multi-armed bandit algorithms. AU - Bengs, Viktor AU - Hüllermeier, Eyke ID - 21536 T2 - arXiv:2011.00813 TI - Multi-Armed Bandits with Censored Consumption of Resources ER - TY - JOUR AU - Ortmann, Regina AU - Pelster, Matthias AU - Wengerek, Sascha Tobias ID - 21539 JF - Finance Research Letters SN - 1544-6123 TI - COVID-19 and investor behavior ER - TY - CONF AB - In this publication, the near-field to far-field transformation using the self-built near-field scanner NFS3000 is examined with regard to its geometry. This device allows to measure electric and magnetic fields in small distances to the DUT (Device under Test) with high geometric precision and high sensitivity. Leading to a fast examination of EMC (Electromagnetic Compatibility) problems, because the electromagnetic properties are better understandable and therefore easier to solve than e.g. measurements in a far-field chamber. In addition, it is possible to extrapolate the near-fields into the far-field and to determine the radiation pattern of antennas and emitting objects. For this purpose, this paper deals with the basis of this transformation, the so-called surface equivalence theorem. This principle is then adapted to the measurement of near-field scanners and implemented accordingly. Due to the non-ideal design of the near-field scanner, the effects on a far-field transformation are finally presented and discussed. AU - Lange, Sven AU - Schroder, Dominik AU - Hedayat, Christian AU - Hangmann, Christian AU - Otto, Thomas AU - Hilleringmann, Ulrich ID - 21541 KW - Near-Field Scanner KW - Near-Field to Far-Field Transformation KW - Directivity KW - Surface Equivalence Theorem KW - Huygens’ Box SN - 2325-0364 T2 - 2020 International Symposium on Electromagnetic Compatibility - EMC EUROPE TI - Investigation of the Surface Equivalence Principle on a Metal Surface for a Near-Field to Far-Field Transformation by the NFS3000 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 - CHAP AU - Berger, Thomas AU - Lanza, Lukas Johannes ID - 21579 SN - 2199-7497 T2 - Progress in Differential-Algebraic Equations II TI - Observers for Differential-Algebraic Systems with Lipschitz or Monotone Nonlinearities ER - TY - CONF AU - Gatica, Carlos Paiz AU - Platzner, Marco ID - 21584 SN - 2522-8579 T2 - Machine Learning for Cyber Physical Systems (ML4CPS 2017) TI - Adaptable Realization of Industrial Analytics Functions on Edge-Devices using Reconfigurable Architectures ER - TY - JOUR AU - Meschede, Henning ID - 21608 JF - Renewable Energy SN - 0960-1481 TI - Analysis on the demand response potential in hotels with varying probabilistic influencing time-series for the Canary Islands ER - TY - JOUR AU - Graf-Schlattmann, Marcel AU - Meister, Dorothee M. AU - Oevel, Gudrun AU - Wilde, Melanie ID - 17331 IS - 1 JF - Forschungsperspektiven auf Digitalisierung in Hochschulen, Zeitschrift für Hochschulentwicklung TI - Kollektive Veränderungsbereitschaft als zentraler Erfolgsfaktor von Digitalisierungsprozessen an Hochschulen VL - 15 ER - TY - JOUR AU - Hampel, Uwe AU - Schubert, Markus AU - Döß, Alexander AU - Sohr, Johanna AU - Vishwakarma, Vineet AU - Repke, Jens‐Uwe AU - Gerke, Sören J. AU - Leuner, Hannes AU - Rädle, Matthias AU - Kapoustina, Viktoria AU - Schmitt, Lucas AU - Grünewald, Marcus AU - Brinkmann, Jost H. AU - Plate, Dominik AU - Kenig, Eugeny AU - Lutters, Nicole AU - Bolenz, Lukas AU - Buckmann, Felix AU - Toye, Dominique AU - Arlt, Wolfgang AU - Linder, Thomas AU - Hoffmann, Rainer AU - Klein, Harald AU - Rehfeldt, Sebastian AU - Winkler, Thomas AU - Bart, Hans‐Jörg AU - Wirz, Dominic AU - Schulz, Jonas AU - Scholl, Stephan AU - Augustin, Wolfgang AU - Jasch, Katharina AU - Schlüter, Florian AU - Schwerdtfeger, Natalie AU - Jahnke, Stefan AU - Jupke, Andreas AU - Kabatnik, Christoph AU - Braeuer, Andreas Siegfried AU - D'Auria, Mirko AU - Runowski, Thomas AU - Casal, Maria Francisco AU - Becker, Karsten AU - David, Anna‐Lena AU - Górak, Andrzej AU - Skiborowski, Mirko AU - Groß, Kai AU - Qammar, Hina ID - 17335 JF - Chemie Ingenieur Technik SN - 0009-286X TI - Recent Advances in Experimental Techniques for Flow and Mass Transfer Analyses in Thermal Separation Systems VL - 92 ER - TY - CHAP AU - Jazayeri, Bahar AU - Schwichtenberg, Simon AU - Küster, Jochen AU - Zimmermann, Olaf AU - Engels, Gregor ID - 17337 SN - 0302-9743 T2 - Advanced Information Systems Engineering TI - Modeling and Analyzing Architectural Diversity of Open Platforms ER - TY - CHAP AB - Peer-to-Peer news portals allow Internet users to write news articles and make them available online to interested readers. Despite the fact that authors are free in their choice of topics, there are a number of quality characteristics that an article must meet before it is published. In addition to meaningful titles, comprehensibly written texts and meaning- ful images, relevant tags are an important criteria for the quality of such news. In this case study, we discuss the challenges and common mistakes that Peer-to-Peer reporters face when tagging news and how incorrect information can be corrected through the orchestration of existing Natu- ral Language Processing services. Lastly, we use this illustrative example to give insight into the challenges of dealing with bottom-up taxonomies. AU - Bäumer, Frederik Simon AU - Kersting, Joschka AU - Buff, Bianca AU - Geierhos, Michaela ED - Audrius, Lopata ED - Rita, Butkienė ED - Daina, Gudonienė ED - Vilma, Sukackė ID - 17347 T2 - Information and Software Technologies TI - Tag Me If You Can: Insights into the Challenges of Supporting Unrestricted P2P News Tagging VL - 1283 ER - TY - CONF AU - Kucklick, Jan-Peter AU - Müller, Oliver ID - 17348 T2 - Symposium on Statistical Challenges in Electronic Commerce Research (SCECR) TI - Location, location, location: Satellite image-based real-estate appraisal ER - TY - GEN AU - Grabo, Matti AU - Staggenborg, Christoph AU - Kenig, Eugeny ID - 17349 TI - Modellierung und Optimierung makroverkapselter Latentwärmespeicherelemente für ein luftgeführtes Wärmespeichersystem ER - TY - CHAP AU - Moritzer, Elmar AU - Hüttner, Matthias AU - Henning, Bernd AU - Webersen, Manuel ED - Hopmann, Christian ED - Dahlmann, Rainer ID - 17352 SN - 9783662608081 T2 - Advances in Polymer Processing 2020 TI - The Influence of Hydrothermal Aging on the Material Properties of Continuous Fiber-Reinforced Thermoplastics and its Non-Destructive Characterization ER - TY - JOUR AB - Approximate circuits trade-off computational accuracy against improvements in hardware area, delay, or energy consumption. IP core vendors who wish to create such circuits need to convince consumers of the resulting approximation quality. As a solution we propose proof-carrying approximate circuits: The vendor creates an approximate IP core together with a certificate that proves the approximation quality. The proof certificate is bundled with the approximate IP core and sent off to the consumer. The consumer can formally verify the approximation quality of the IP core at a fraction of the typical computational cost for formal verification. In this paper, we first make the case for proof-carrying approximate circuits and then demonstrate the feasibility of the approach by a set of synthesis experiments using an exemplary approximation framework. AU - Witschen, Linus Matthias AU - Wiersema, Tobias AU - Platzner, Marco ID - 17358 IS - 9 JF - IEEE Transactions On Very Large Scale Integration Systems KW - Approximate circuit synthesis KW - approximate computing KW - error metrics KW - formal verification KW - proof-carrying hardware SN - 1063-8210 TI - Proof-carrying Approximate Circuits VL - 28 ER - TY - JOUR AB - In this article, we focus on the acceleration of a chemical reaction simulation that relies on a system of stiff ordinary differential equation (ODEs) targeting heterogeneous computing systems with CPUs and field-programmable gate arrays (FPGAs). Specifically, we target an essential kernel of the coupled chemistry aerosol-tracer transport model to the Brazilian developments on the regional atmospheric modeling system (CCATT-BRAMS). We focus on a linear solve step using the QR factorization based on the modified Gram-Schmidt method as the basis of the ODE solver in this application. We target Intel hardware accelerator research program (HARP) architecture with the OpenCL programming environment for these early experiments. Our design exploration reveals a hardware design that is up to 4 times faster than the original iterative Jacobi method used in this solver. Still, even with hardware support, the overall performance of our QR-based hardware is lower than its original software version. AU - Alberto Oliveira de Souza Junior, Carlos AU - Bispo, João AU - Cardoso, João M. P. AU - Diniz, Pedro C. AU - Marques, Eduardo ID - 17359 JF - Electronics KW - pc2-harp-ressources SN - 2079-9292 TI - Exploration of FPGA-Based Hardware Designs for QR Decomposition for Solving Stiff ODE Numerical Methods Using the HARP Hybrid Architecture ER - TY - JOUR AU - Johansson-Pajala, Rose-Marie AU - Thommes, Kirsten AU - Hoppe, Julia Amelie AU - Tuisku, Outi AU - Hennala, Lea AU - Pekkarinen, Satu AU - Melkas, Helina AU - Gustafsson, Christine ID - 17361 JF - International Journal of Social Robotics TI - Care Robot Orientation: What, Who and How? Potential Users` Perceptions ER - TY - JOUR AU - Hoppe, Julia Amelie AU - Johansson-Pajala, Rose-Marie AU - Gustafsson, Christine AU - Melkas, Helinä AU - Tusku, Outi AU - Pekkarinen, Satu AU - Hennala, Lea ID - 17366 JF - Industrie 4.0 Management SN - 2364-9208 TI - Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen? VL - 2 ER - TY - CHAP AU - Hoppe, Julia Amelie AU - Johansson-Pajala, Rose-Marie AU - Gustafsson, Christine AU - Melkas, Helinä AU - Tusku, Outi AU - Pekkarinen, Satu AU - Hennala, Lea AU - Thommes, Kirsten ED - Haltaufderheide, Joschka ED - Hovemann, Johanna ED - Vollmann, Jochen ID - 17367 T2 - Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care TI - Assistive robots in care: Expectations and perceptions of older people ER -