@techreport{21417, author = {{Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}}, title = {{{2018 Global MNC Tax Complexity Survey}}}, doi = {{10.52569/RPVO1003}}, year = {{2020}}, } @techreport{21418, abstract = {{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.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, title = {{{Measuring Tax Complexity Across Countries: A Survey Study on MNCs}}}, volume = {{No. 5}}, year = {{2020}}, } @techreport{21419, abstract = {{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.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}}, title = {{{The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}}}, volume = {{No. 13}}, year = {{2020}}, } @article{21422, author = {{Sureth-Sloane, Caren}}, journal = {{AWV-Informationen}}, number = {{5}}, pages = {{16--19}}, title = {{{Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}}}, year = {{2020}}, } @misc{21432, abstract = {{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.}}, author = {{Henke, Luca-Sebastian}}, title = {{{Evaluation of a ReconOS-ROS Combination based on a Video Processing Application}}}, year = {{2020}}, } @inproceedings{21438, author = {{Japs, Segej and Kharatyan, Aschot and Kaiser, Lydia and Dumitrescu, Roman}}, booktitle = {{Proceedings of the 16th International Design Conference (DESIGN 2020)}}, location = {{Cavtat}}, title = {{{CONSENS 3D: Method for 3D-Environment Driven Domain Knowledge Elicitaion and System Model Generation}}}, year = {{2020}}, } @inproceedings{21439, author = {{Pfeifer, Stefan and Seidenberg, Tobias and Jürgenhake, Christoph and Anacker, Harald and Dumitrescu, Roman}}, booktitle = {{Procedia Manufacturing}}, title = {{{Towards a modular product architecture for electric ferries using Model- Based Systems Engineering}}}, year = {{2020}}, } @inproceedings{21440, author = {{Wiecher, Carsten and Japs, Sergej and Kaiser, Lydia and Greenyer, Joel and Wolff, Carsten and Dumitrescu, Roman}}, booktitle = {{ACM/IEEE 23rd International Conference on Model Driven Engineering Languages and Systems (MODELS ’20 Companion)}}, title = {{{Scenarios in the Loop: Integrated Requirements Analysis and Automotive System Validation}}}, year = {{2020}}, } @inproceedings{21441, author = {{Yee, Jingye and Low, Cheng Yee and Ong, P. and Soh, WS and Hannapiah, Fazah Akhtar and Zakaria, NC and von Enzberg, Sebastian and Asmar, Laban and Dumitrescu, Roman}}, booktitle = {{IOP Conference Series: Materials Science and Engineering}}, title = {{{Verification of Mathematical Model for Upper Limb Spasticity with Clinical Data}}}, doi = {{10.1088/1757-899x/824/1/012013}}, year = {{2020}}, } @article{21444, author = {{Heggemann, Thomas and Homberg, Werner and Sapli, Hüseyin}}, issn = {{2351-9789}}, journal = {{Procedia Manufacturing}}, pages = {{36--42}}, title = {{{Combined Curing and Forming of Fiber Metal Laminates}}}, doi = {{10.1016/j.promfg.2020.04.118}}, year = {{2020}}, } @inproceedings{21480, author = {{Anjorin, Anthony and Weidmann, Nils and Oppermann, Robin and Fritsche, Lars and Schürr, Andy}}, booktitle = {{Proceedings of the 23rd ACM/IEEE International Conference on Model Driven Engineering Languages and Systems, MODELS 2020}}, editor = {{Syriani, Eugene and Sahraoui, Houari and de Lara, Juan and Abrahao, Silvia}}, isbn = {{9781450370196}}, location = {{Virtual Event, Canada}}, publisher = {{ACM}}, title = {{{Automating test schedule generation with domain-specific languages}}}, doi = {{10.1145/3365438.3410991}}, year = {{2020}}, } @inproceedings{21481, author = {{Weidmann, Nils and Fritsche, Lars and Anjorin, Anthony}}, booktitle = {{Proceedings of the 13th ACM SIGPLAN International Conference on Software Language Engineering, SLE 2020}}, editor = {{Lämmel, Ralf and Tratt, Laurcence and de Lara, Juan}}, isbn = {{9781450381765}}, location = {{Virtual Event, USA}}, publisher = {{ACM}}, title = {{{A search-based and fault-tolerant approach to concurrent model synchronisation}}}, doi = {{10.1145/3426425.3426932}}, year = {{2020}}, } @inproceedings{21482, author = {{Weidmann, Nils and Anjorin, Anthony and Cheney, James}}, booktitle = {{Proceedings of the Eleventh International Workshop on Graph Computation Models, GCM@STAF 2020}}, editor = {{Hoffmann, Berthold and Minas, Mark}}, issn = {{2075-2180}}, location = {{Online-Workshop}}, pages = {{1--12}}, publisher = {{EPTCS}}, title = {{{VICToRy: Visual Interactive Consistency Management in Tolerant Rule-based Systems}}}, doi = {{10.4204/eptcs.330.1}}, year = {{2020}}, } @inproceedings{21483, author = {{Jovanovikj, Ivan and Weidmann, Nils and Yigitbas, Enes and Anjorin, Anthony and Sauer, Stefan and Engels, Gregor}}, booktitle = {{Proceedings of the First International Conference on Systems Modelling and Management, ICSMM 2020 }}, editor = {{Babur, Önder and Denil, Joachim and Vogel-Heuser, Birgit}}, isbn = {{9783030581664}}, issn = {{1865-0929}}, location = {{Bergen, Norway}}, publisher = {{Springer}}, title = {{{A Model-Driven Mutation Framework for Validation of Test Case Migration}}}, doi = {{10.1007/978-3-030-58167-1_2}}, year = {{2020}}, } @misc{21486, booktitle = {{ERCIM News}}, editor = {{Bernijazov, Ruslan and Özcan, Leon and Dumitrescu, Roman}}, number = {{122}}, pages = {{36--37}}, title = {{{AI Marketplace – The Ecosystem for Artificial Intelligence in Product Creation }}}, year = {{2020}}, } @inproceedings{21522, author = {{Sapli, Hüseyin and Heggemann, Thomas and Homberg, Werner}}, location = {{Karlsruhe}}, title = {{{Combined Curing and Deep Drawing of Fiber Metal Laminates to Spherical Hybrid Components}}}, year = {{2020}}, } @inproceedings{21534, author = {{Bengs, Viktor and Hüllermeier, Eyke}}, booktitle = {{International Conference on Machine Learning}}, pages = {{778--787}}, title = {{{Preselection Bandits}}}, year = {{2020}}, } @unpublished{21536, abstract = {{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.}}, author = {{Bengs, Viktor and Hüllermeier, Eyke}}, booktitle = {{arXiv:2011.00813}}, title = {{{Multi-Armed Bandits with Censored Consumption of Resources}}}, year = {{2020}}, } @article{21539, author = {{Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}}, issn = {{1544-6123}}, journal = {{Finance Research Letters}}, title = {{{COVID-19 and investor behavior}}}, doi = {{10.1016/j.frl.2020.101717}}, year = {{2020}}, } @inproceedings{21541, abstract = {{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.}}, author = {{Lange, Sven and Schroder, Dominik and Hedayat, Christian and Hangmann, Christian and Otto, Thomas and Hilleringmann, Ulrich}}, booktitle = {{2020 International Symposium on Electromagnetic Compatibility - EMC EUROPE}}, isbn = {{978-1-7281-5580-7}}, issn = {{2325-0364 }}, keywords = {{Near-Field Scanner, Near-Field to Far-Field Transformation, Directivity, Surface Equivalence Theorem, Huygens’ Box}}, location = {{Rome, Italy }}, publisher = {{IEEE}}, title = {{{Investigation of the Surface Equivalence Principle on a Metal Surface for a Near-Field to Far-Field Transformation by the NFS3000}}}, doi = {{10.1109/emceurope48519.2020.9245697}}, year = {{2020}}, }