@article{45957, abstract = {{AbstractA proof of convergence is given for a bulk–surface finite element semidiscretisation of the Cahn–Hilliard equation with Cahn–Hilliard-type dynamic boundary conditions in a smooth domain. The semidiscretisation is studied in an abstract weak formulation as a second-order system. Optimal-order uniform-in-time error estimates are shown in the $L^2$- and $H^1$-norms. The error estimates are based on a consistency and stability analysis. The proof of stability is performed in an abstract framework, based on energy estimates exploiting the anti-symmetric structure of the second-order system. Numerical experiments illustrate the theoretical results.}}, author = {{Harder, Paula and Kovács, Balázs}}, issn = {{0272-4979}}, journal = {{IMA Journal of Numerical Analysis}}, keywords = {{Applied Mathematics, Computational Mathematics, General Mathematics}}, number = {{3}}, pages = {{2589--2620}}, publisher = {{Oxford University Press (OUP)}}, title = {{{Error estimates for the Cahn–Hilliard equation with dynamic boundary conditions}}}, doi = {{10.1093/imanum/drab045}}, volume = {{42}}, year = {{2021}}, } @article{45961, author = {{Nick, Jörg and Kovács, Balázs and Lubich, Christian}}, issn = {{0029-599X}}, journal = {{Numerische Mathematik}}, keywords = {{Applied Mathematics, Computational Mathematics}}, number = {{4}}, pages = {{997--1000}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Correction to: Stable and convergent fully discrete interior–exterior coupling of Maxwell’s equations}}}, doi = {{10.1007/s00211-021-01196-6}}, volume = {{147}}, year = {{2021}}, } @article{45959, author = {{Kovács, Balázs and Li, Buyang and Lubich, Christian}}, issn = {{0029-599X}}, journal = {{Numerische Mathematik}}, keywords = {{Applied Mathematics, Computational Mathematics}}, number = {{3}}, pages = {{595--643}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{A convergent evolving finite element algorithm for Willmore flow of closed surfaces}}}, doi = {{10.1007/s00211-021-01238-z}}, volume = {{149}}, year = {{2021}}, } @article{34629, author = {{Hesse, Kerstin and Sloan, Ian H. and Womersley, Robert S.}}, issn = {{0377-0427}}, journal = {{Journal of Computational and Applied Mathematics}}, keywords = {{Applied Mathematics, Computational Mathematics}}, publisher = {{Elsevier BV}}, title = {{{Local RBF-based penalized least-squares approximation on the sphere with noisy scattered data}}}, doi = {{10.1016/j.cam.2020.113061}}, volume = {{382}}, year = {{2021}}, } @inbook{53176, author = {{Krause, Ina and Gerhards, Christian}}, booktitle = {{Internationales Jahrbuch für Erwachsenenbildung 2022: Optimierung in der Weiterbildung}}, editor = {{Schemmann, Michael }}, title = {{{Betriebliche Weiterbildungskulturen in Zeiten der Digitalisierung – Eine Analyse mit Daten des BIBB-Qualifizierungspanels. }}}, year = {{2021}}, } @article{53192, abstract = {{The principal aim of this article is to attach and study $p$-adic $L$-functions to cohomological cuspidal automorphic representations $\Pi$ of $\operatorname {GL}_{2n}$ over a totally real field $F$ admitting a Shalika model. We use a modular symbol approach, along the global lines of the work of Ash and Ginzburg, but our results are more definitive because we draw heavily upon the methods used in the recent and separate works of all three authors. By construction, our $p$-adic $L$-functions are distributions on the Galois group of the maximal abelian extension of $F$ unramified outside $p\infty$. Moreover, we work under a weaker Panchishkine-type condition on $\Pi _p$ rather than the full ordinariness condition. Finally, we prove the so-called Manin relations between the $p$-adic $L$-functions at all critical points. This has the striking consequence that, given a unitary $\Pi$ whose standard $L$-function admits at least two critical points, and given a prime $p$ such that $\Pi _p$ is ordinary, the central critical value $L(\frac {1}{2}, \Pi \otimes \chi )$ is non-zero for all except finitely many Dirichlet characters $\chi$ of $p$-power conductor.}}, author = {{Dimitrov, Mladen and Januszewski, Fabian and Raghuram, A.}}, issn = {{0010-437X}}, journal = {{Compositio Mathematica}}, keywords = {{Algebra and Number Theory}}, number = {{12}}, pages = {{2437--2468}}, publisher = {{Wiley}}, title = {{{L-functions of GL(2n): p-adic properties and non-vanishing of twists}}}, doi = {{10.1112/s0010437x20007551}}, volume = {{156}}, year = {{2021}}, } @article{53199, author = {{Januszewski, Fabian}}, issn = {{0942-5977}}, journal = {{Mitteilungen der Deutschen Mathematiker-Vereinigung}}, keywords = {{Earth-Surface Processes}}, number = {{2}}, pages = {{68--72}}, publisher = {{Walter de Gruyter GmbH}}, title = {{{Von ganzen Zahlen zu L-Funktionen}}}, doi = {{10.1515/dmvm-2021-0027}}, volume = {{29}}, year = {{2021}}, } @techreport{53290, abstract = {{In this report, we consider a semiconductor nanostructure in an optical cavity that is coupled to quantum light. We describe the semiconductor nanostructure with a parabolic band structure in a 1D k-space, while we assume a single-mode quantum field. The 1D
system is chosen for simplicity in both the analytical and the numerical treatment and paves the way for the description of 2D structures in the future. Therefore, instead of using parameters which are realistic for 1D systems, we rather use parameters which qualitatively correspond to 2D GaAs structures.}}, author = {{Rose, H. and Vasil'ev, A.N. and Tikhonova, O.V. and Meier, Torsten and Sharapova, Polina R.}}, publisher = {{LibreCat University}}, title = {{{Excitation of an electronic band structure by a single-photon Fock state}}}, doi = {{10.5281/ZENODO.5774985}}, year = {{2021}}, } @article{53268, author = {{Soleymani, Mohammad and Santamaria, Ignacio and Schreier, Peter J.}}, issn = {{2169-3536}}, journal = {{IEEE Access}}, keywords = {{General Engineering, General Materials Science, General Computer Science}}, pages = {{96948--96963}}, publisher = {{Institute of Electrical and Electronics Engineers (IEEE)}}, title = {{{Distributed Algorithms for Spectral and Energy-Efficiency Maximization of K-User Interference Channels}}}, doi = {{10.1109/access.2021.3094976}}, volume = {{9}}, year = {{2021}}, } @techreport{17514, abstract = {{This paper introduces an index that captures the complexity of countries’ corporate income tax systems faced by multinational corporations. It is based 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 for the year 2016, we find that the level of tax complexity varies considerably across countries, while tax code and framework complexity also vary within countries. From a global perspective, tax complexity is strongly driven by the complexity of both 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 correlation patterns. For example, tax framework complexity is negatively associated with countries’ governance, suggesting that strongly governed countries tend to have less complex tax frameworks, while tax code complexity is positively associated with the statutory tax rate, indicating that high-tax countries tend to have more complex tax codes. However, none of the observed associa-tions are very strong. We conclude that tax complexity represents a distinct country charac-teristic and propose the use of our TCI and its subindices in future research.}}, author = {{Hoppe, Thomas and Schanz, Debora and Sturm, Susann and Sureth-Sloane, Caren}}, title = {{{The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}}}, doi = {{10.2139/ssrn.3469663}}, year = {{2021}}, } @techreport{24676, abstract = {{This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens. We find that the number of subsidiaries of European banks in tax havens declines significantly after the introduction of mandatory public CbCR in contrast to insurance firms that need not disclose. We document that this decline is mainly driven by a reduction of subsidiaries in small countries with little economic substance (“dot havens”) and in tax havens that are regulatory havens at the same time, i.e., with high financial secrecy. Further, we find that high exposure to reputational risk is a major amplifier of reorganizational activities. Our results explain prior mixed evidence and document that CbCR effectively curbs tax haven presence only under specific circumstances, i.e., in countries offering both tax shelter and financial secrecy, and more strongly for banks with high reputational risk. These findings suggest that increased tax disclosure on banks does not effectively attenuate tax haven presence per se, but only for a subset of havens and banks. Policymakers need to be aware of these limitations, especially in light of the current decision of extending public CbCR to all large multinationals. }}, author = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}}, title = {{{Banks’ tax disclosure, financial secrecy, and tax haven heterogeneitys}}}, doi = {{10.2139/ssrn.3523909}}, year = {{2021}}, } @techreport{24674, author = {{Diller, Markus and Lorenz, Johannes and Schneider, Georg Thomas and Sureth-Sloane, Caren}}, issn = {{1556-5068}}, title = {{{Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance}}}, doi = {{10.2139/ssrn.3895611}}, year = {{2021}}, } @techreport{24661, author = {{Lorenz, Johannes and Diller, Markus and Sureth-Sloane, Caren}}, issn = {{1556-5068}}, title = {{{The Epidemiology of Tax Avoidance Narratives}}}, doi = {{10.2139/ssrn.2992732}}, year = {{2021}}, } @article{32006, author = {{Guillarmou, Colin and Küster, Benjamin}}, issn = {{1424-0637}}, journal = {{Annales Henri Poincaré}}, keywords = {{Mathematical Physics, Nuclear and High Energy Physics, Statistical and Nonlinear Physics}}, number = {{11}}, pages = {{3565--3617}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Spectral Theory of the Frame Flow on Hyperbolic 3-Manifolds}}}, doi = {{10.1007/s00023-021-01068-7}}, volume = {{22}}, year = {{2021}}, } @unpublished{53420, abstract = {{Let $P$ be a bounded convex subset of $\mathbb R^n$ of positive volume. Denote the smallest degree of a polynomial $p(X_1,\dots,X_n)$ vanishing on $P\cap\mathbb Z^n$ by $r_P$ and denote the smallest number $u\geq0$ such that every function on $P\cap\mathbb Z^n$ can be interpolated by a polynomial of degree at most $u$ by $s_P$. We show that the values $(r_{d\cdot P}-1)/d$ and $s_{d\cdot P}/d$ for dilates $d\cdot P$ converge from below to some numbers $v_P,w_P>0$ as $d$ goes to infinity. The limits satisfy $v_P^{n-1}w_P \leq n!\cdot\operatorname{vol}(P)$. When $P$ is a triangle in the plane, we show equality: $v_Pw_P = 2\operatorname{vol}(P)$. These results are obtained by looking at the set of standard monomials of the vanishing ideal of $d\cdot P\cap\mathbb Z^n$ and by applying the Bernstein--Kushnirenko theorem. Finally, we study irreducible Laurent polynomials that vanish with large multiplicity at a point. This work is inspired by questions about Seshadri constants.}}, author = {{Gundlach, Fabian}}, booktitle = {{arXiv:2107.05353}}, title = {{{Polynomials vanishing at lattice points in a convex set}}}, year = {{2021}}, } @book{52390, author = {{Ricke, Anna}}, isbn = {{978-3-8260-7282-6}}, title = {{{Smaragda Eger-Berg (1886–1954). Bohemienne – Musikerin – Schwester. Bedingungen künstlerischer Emanzipation in der Wiener Moderne}}}, volume = {{14}}, year = {{2021}}, } @inbook{53510, author = {{Ricke, Anna}}, booktitle = {{Musik und Homosexualitäten. Tagungsberichte Bremen 2017 und 2018}}, editor = {{Grönke, Kadja and Zywietz, Michael}}, pages = {{153--164}}, title = {{{Zwischen "geistig höchststehender Lesbierin" und "verelendeter Geschwitz" – Zur Wahrnehmung der Musikerin Smaragda Eger-Berg (1886-1954)}}}, year = {{2021}}, } @inproceedings{46194, author = {{Kenter, Tobias and Shambhu, Adesh and Faghih-Naini, Sara and Aizinger, Vadym}}, booktitle = {{Proceedings of the Platform for Advanced Scientific Computing Conference (PASC)}}, publisher = {{ACM}}, title = {{{Algorithm-hardware co-design of a discontinuous Galerkin shallow-water model for a dataflow architecture on FPGA}}}, doi = {{10.1145/3468267.3470617}}, year = {{2021}}, } @techreport{29313, abstract = {{Employing a unique sample of 2,849 tariff imposition announcements by and against the United States (U.S.) over the period from 2018 to 2019, this study analyzes the impact of recent tariff announcements on share prices from 859 U.S. companies. We provide evidence for negative (cumulative) average abnormal stock returns due to tariff announcements during a symmetric three-day event window. We suggest that stock market investors expect adverse impacts of tariff impositions, e.g. a decrease in the companies’ future cash flows and a threat of retaliation. The negative wealth effects are observed irrespective of whether the Trump administration announces safeguard tariffs to protect domestic firms or a retaliation is declared by foreign countries. Moreover, building several subsamples, we find that the adverse impact is mostly driven by announcements involving China and is associated with a variety of sector, tariff, trade and firm characteristics. }}, author = {{Wengerek, Sascha Tobias and Uhde, André}}, keywords = {{event study, international relations, protectionism, strategic trade policy, tariffs, trade conflict}}, title = {{{Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict}}}, year = {{2021}}, } @techreport{29315, abstract = {{We merge a sample of 492 merger and acquisition (M&A) announcements from 284 acquiring firms across North America and Europe with data from 5-year single-name credit default swaps (CDSs) that are written on stock-listed acquiring firms between 2005 and 2018. Subsequently, we empirically analyze the CDS investors’ risk perception of M&A announcements using event study methodologies. As a baseline finding, we provide evidence for significantly positive cumulative average abnormal CDS spread changes suggesting that CDS investors perceive an increase in the acquiring firms’ credit risk exposures due to M&A announcements. Our baseline finding holds under several robustness checks, especially when controlling for the robustness of the empirical design as well as regional and sectoral differences. Moreover, results from a large variety of sensitivity analyses including deal and firm characteristics provide a deeper insight into the driving factors of CDS investors’ risk perceptions of M&A announcements.}}, author = {{Hippert, Benjamin and Uhde, André}}, title = {{{CDS investors’ risk perceptions of M&A announcements}}}, year = {{2021}}, }