TY - CONF
AU - Hillebrand, Michael
AU - Lakhani, Mohsin
AU - Dumitrescu, Roman
ID - 21390
IS - 52
T2 - Procedia Manufacturing 52
TI - A design methodology for deep reinforcement learning for autonomous Systems
ER -
TY - CONF
AU - Bretz, Lukas
AU - Koenemann, Ulf
AU - Anacker, Harald
AU - Dumitrescu, Roman
ID - 21388
IS - 91
T2 - Procedia CIRP
TI - A contribution to the design of organizational structures suitable for Systems Engineering
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 - 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 - 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 - 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 - 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 -