TY - JOUR
AU - Hagemann, L.
AU - Herzig, Bardo
AU - Möller-Glesemann, B.
ID - 40240
IS - 1
JF - Schulwelt NRW
TI - Schule und Schulträger im Dialog: Gelingensbedingungen von Runden Tischen zur gemeinsamen Gestaltung des Digitalisierungsprozesses
ER -
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 -