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See detailThe Controlled Foreign Company Regime
Haslehner, Werner UL

in Weber, Dennis; Van de Streek, Jan (Eds.) The EU Common Consolidated Corporate Tax Base - Critical Analysis (in press)

The Controlled Foreign Company (CFC) regime proposed by the Commission as part of the newly launched Common Corporate Tax Base (CCTB) project reflects the perceived need to strengthen the Union’s anti-tax ... [more ▼]

The Controlled Foreign Company (CFC) regime proposed by the Commission as part of the newly launched Common Corporate Tax Base (CCTB) project reflects the perceived need to strengthen the Union’s anti-tax avoidance measures, and specifically to discourage profit shifting to low-tax jurisdictions. The proposed rule largely reflects previous work done by the OECD as part of the BEPS project and the EU implementation measures in the Anti-Tax Avoidance Directive (ATAD), but it deviates from both in a number of its details. This contribution aims to provide a first technical analysis of the provision to reveal its scope, its mechanism, and apparent shortcomings. It furthermore tries to imbed it in its context of existing primary and secondary EU law. [less ▲]

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See detailA Latent State-Trait Analysis of Interoceptive Accuracy
Wittkamp, M.; Bertsch, K.; Vögele, Claus UL et al

in Psychophysiology (in press)

Interoceptive accuracy (IAc), i.e. the ability to accurately perceive one’s own bodily signals, is widely assumed to be a trait, although experimental manipulations, such as stress, may affect IAc. We ... [more ▼]

Interoceptive accuracy (IAc), i.e. the ability to accurately perceive one’s own bodily signals, is widely assumed to be a trait, although experimental manipulations, such as stress, may affect IAc. We used structural equation modeling to estimate the reliability of IAc, and the proportions of individual differences in IAc, explained by a trait and occasion-specific effects of situation and person-situation interactions. We assessed IAc in 59 healthy participants (40 women, MAge = 23.4 years) on three consecutive measurement occasions, approx. one week apart, in a ‘rest’ and ‘poststress’ condition, using a heartbeat counting and a heartbeat discrimination task. The results show fair temporal stability (intraclass correlation coefficients ≥ 0.38) and good reliability (Mdn = .63; range .49-.83) for both methods. While around 40% of the variance of a single IAc measurement could be explained by a trait, approx. 27% were accounted for by occasion-specific effects of situation and person-situation interaction. These results suggest that IAc measures are relatively consistent and that situations and person-situation interactions impact IAc as measured at a certain point in time. An aggregation across at least two measurements is recommended when using IAc as a trait variable. [less ▲]

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See detailNew Directions in Attack Tree Research: Catching up with Industrial Needs
Gadyatskaya, Olga UL; Trujillo Rasua, Rolando UL

in Mauw, Sjouke (Ed.) Proceedings of the 4th International Workshop on Graphical Models for Security (in press)

Attack trees provide a systematic way of characterizing diverse system threats. Their strengths arise from the combination of an intuitive representation of possible attacks and availability of formal ... [more ▼]

Attack trees provide a systematic way of characterizing diverse system threats. Their strengths arise from the combination of an intuitive representation of possible attacks and availability of formal mathematical frameworks for analyzing them in a qualitative or a quantitative manner. Indeed, the mathematical frameworks have become a large focus of attack tree research. However, practical applications of attack trees in industry largely remain a tedious and error-prone exercise. Recent research directions in attack trees, such as attack tree generation, attempt to close this gap and to improve the attack tree state-of-thepractice. In this position paper we outline the recurrent challenges in manual tree design within industry, and we overview the recent research results in attack trees that help the practitioners. For the challenges that have not yet been addressed by the community, we propose new promising research directions. [less ▲]

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See detailThe discrete Pompeiu problem on the plane
Kiss, Gergely UL

Presentation (2018, November 27)

The discrete Pompeiu problem is stemmed from an integral-geometric question on the plane. The problem is whether we can reconstruct a function if we know the average values of the function on every ... [more ▼]

The discrete Pompeiu problem is stemmed from an integral-geometric question on the plane. The problem is whether we can reconstruct a function if we know the average values of the function on every congruent copy of a given pattern. After introducing the theory of spectral analysis on discrete Abelian groups, I show some results for the discrete version of the problem. One of the arguments is connected to a coloring problem of the plane. One of them is a geometric construction and some others based on some geometric and combinatoric properties of the plane. I also mention some unsolved questions of the topic. My talk is based on a joint work with M. Laczkovich and Cs. Vincze. [less ▲]

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See detailRobert Triffin, a 'personal equation'
Danescu, Elena UL

in The Journal of European Economic History (2018)

Robert Triffin (1911-1993), a Belgian-born economist who spent much of his career in America, had a major influence on 20th-century economic thinking. He is particularly known for his monetary approach ... [more ▼]

Robert Triffin (1911-1993), a Belgian-born economist who spent much of his career in America, had a major influence on 20th-century economic thinking. He is particularly known for his monetary approach. His intellectual legacy revolves ariund the 'Triffin dilemma' or 'Triffin paradox'. Triffin accurately predicted the end of the Bretton Woods system, though not for the right reasons. Triffin stuck by his monetary theory that it was much harder to achieve sound international economic management with flexible exchange rates and that best practices were by no means a guarantee of global stability if they were not accompanied by genuine international coordination. Triffin was also a committed European. He was close to Jean Monnet and Pierre Werner and worked alongside them from the early 1960's onwards in favour of European monetary integration. [less ▲]

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See detailComparative Study of Genetic and Discrete Firefly Algorithm for Combinatorial Optimization
Tessaro Lunardi, Willian UL; Voos, Holger UL

in 33rd ACM/SIGAPP Symposium On Applied Computing, Pau, France, April 9 - 13, 2018 (2018, April)

Flexible job-shop scheduling problem (FJSP) is one of the most challenging combinatorial optimization problems. FJSP is an extension of the classical job shop scheduling problem where an operation can be ... [more ▼]

Flexible job-shop scheduling problem (FJSP) is one of the most challenging combinatorial optimization problems. FJSP is an extension of the classical job shop scheduling problem where an operation can be processed by several different machines. The FJSP contains two sub-problems, namely machine assignment problem and operation sequencing problem. In this paper, we propose and compare a discrete firefly algorithm (FA) and a genetic algorithm (GA) for the multi-objective FJSP. Three minimization objectives are considered, the maximum completion time, workload of the critical machine and total workload of all machines. Five well-known instances of FJSP have been used to evaluate the performance of the proposed algorithms. Comparisons among our methods and state-of-the-art algorithms are also provided. The experimental results demonstrate that the FA and GA have achieved improvements in terms of efficiency. Solutions obtained by both algorithms are comparable to those obtained by algorithms with local search. In addition, based on our initial experiments, results show that the proposed discrete firefly algorithm is feasible, more effective and efficient than our proposed genetic algorithm for solving multi-objective FJSP. [less ▲]

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See detail‘Cruise to the Edge’. How 1970s prog-rock dinos found a safe haven on the cruise ship
Hesse, Markus UL

in Monios, Jason; Wilmsmeier, Gordon (Eds.) Maritime Mobilities (2018)

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See detailDroit d'Asile au Grand-Duché de Luxembourg - Guide pratique
Chaouche, Fatima UL; Gerkrath, Jörg UL; Silga, Janine UL et al

Book published by Pasicrisie Luxembourg (2018)

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See detailWa(h)re Gefühle? Sozialpädagogische Emotionsarbeit im wohlfahrtsstaatlichen Kontext
Kommission Sozialpädagogik, ; Bauer, Petra; Dörr, Margret et al

Book published by BeltzJuventa (2018)

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See detailBildung ohne Geländer – Gattungs- und bildungstheoretische Reflexionen in Wolfgang Herrndorfs Roman ›Tschick‹
Pavlik, Jennifer UL

in Matthias, Lorenz (Ed.) »Germanistenscheiß«. Beiträge zur Werkpolitik Wolfgang Herrndorfs. (2018)

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See detailInstitutionalisierungen von Kindheit. Childhood Studies zwischen Soziologie und Erziehungswissenschaft
Betz, Tanja; Bollig, Sabine; Joos, Magdalena et al

Book published by Beltz Juventa (2018)

In der Frage nach den Institutionalisierungen von Kindheit kreuzen sich die Perspektiven von Kindheitssoziologie und Erziehungswissenschaft. Der Band nimmt dies zum Anlass, deren Zugänge und ... [more ▼]

In der Frage nach den Institutionalisierungen von Kindheit kreuzen sich die Perspektiven von Kindheitssoziologie und Erziehungswissenschaft. Der Band nimmt dies zum Anlass, deren Zugänge und Forschungserträge jenseits disziplinärer Demarkationslinien aufeinander zu beziehen und eine "Zwischenbilanz" der Entwicklung des Forschungsfeldes der childhood studies vorzunehmen. Dabei geht es sowohl um das Aufklärungspotential von aktuellen empirischen Studien und Theorieperspektiven als auch um die Reformulierungen, die Schlüsselkonzepte der childhood studies zwischenzeitlich erfahren haben. [less ▲]

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See detailCommunautés de vie et fiscalité individuelle au Grand-Duché de Luxembourg
Chaouche, Fatima UL

in Revue européenne et internationale de droit fiscal (2018)

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See detailEnforcing the European Semester: the politics of asymmetric information in the excessive deficit and macroeconomic imbalance procedures
Howarth, David UL; Savage, James

in Journal of European Public Policy (2018), 25(2), 193-211

The European Semester is an information-driven surveillance system that relies upon budgetary and economic statistics collected from the European Union’s member states and analyzed by the European ... [more ▼]

The European Semester is an information-driven surveillance system that relies upon budgetary and economic statistics collected from the European Union’s member states and analyzed by the European Commission. This is true for both the Excessive Deficit Procedure (EDP) and the Macroeconomic Imbalance Procedure (MIP). This article employs Principal–Agent theory to analyze the politics of asymmetric information in the EDP and MIP. The study explores how the statistical requirements of the Six-Pack have been enforced by the Commission and the Economic and Financial Affairs Council to strengthen the EDP, even as the statistical integrity of the MIP received less protection. The article examines how the misrepresentation of statistics by Spain’s Autonomous Community of Valencia provoked the first financial sanction in the history of Economic and Monetary Union, as well as the Commission’s unsuccessful efforts to strengthen the reliability of MIP statistics. [less ▲]

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See detailTesting Vision-Based Control Systems Using Learnable Evolutionary Algorithms
Ben Abdessalem (helali), Raja UL; Nejati, Shiva UL; Briand, Lionel UL et al

in Proceedings of the 40th International Conference on Software Engineering (ICSE 2018) (2018)

Vision-based control systems are key enablers of many autonomous vehicular systems, including self-driving cars. Testing such systems is complicated by complex and multidimensional input spaces. We ... [more ▼]

Vision-based control systems are key enablers of many autonomous vehicular systems, including self-driving cars. Testing such systems is complicated by complex and multidimensional input spaces. We propose an automated testing algorithm that builds on learnable evolutionary algorithms. These algorithms rely on machine learning or a combination of machine learning and Darwinian genetic operators to guide the generation of new solutions (test scenarios in our context). Our approach combines multiobjective population-based search algorithms and decision tree classification models to achieve the following goals: First, classification models guide the search-based generation of tests faster towards critical test scenarios (i.e., test scenarios leading to failures). Second, search algorithms refine classification models so that the models can accurately characterize critical regions (i.e., the regions of a test input space that are likely to contain most critical test scenarios). Our evaluation performed on an industrial automotive vision-based control system shows that: (1) Our algorithm outperforms a baseline evolutionary search algorithm and generates 78% more distinct, critical test scenarios compared to the baseline algorithm. (2) Our algorithm accurately characterizes critical regions of the system under test, thus identifying the conditions that likely to lead to system failures. [less ▲]

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See detailGrundkurs Theorien der Sozialen Arbeit
Sandermann, Philipp; Neumann, Sascha UL

Book published by utb (2018)

Diese kritisch-systematische Einführung gibt Studierenden einen Überblick zum Themenfeld Theorien der Sozialen Arbeit. Die Autoren ermuntern zu einer differenzierten und analytischen Auseinandersetzung ... [more ▼]

Diese kritisch-systematische Einführung gibt Studierenden einen Überblick zum Themenfeld Theorien der Sozialen Arbeit. Die Autoren ermuntern zu einer differenzierten und analytischen Auseinandersetzung mit dem aktuellen Theoriediskurs, bei dem neben dem Aussagegehalt der Theorien der Sozialen Arbeit vor allem ihre Plausibilisierungsstrategien sowie deren Grenzen im Mittelpunkt stehen (Verlagsinfo). [less ▲]

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See detailThe ECOWAS Court of Justice as an Investment Tribunal
Happold, Matthew UL; Radović, Relja UL

in Journal of World Investment & Trade (2018), 19(1), 1-23

This article considers the extent to which foreign investors in Member States of the Economic Community of West African States (ECOWAS) might be able to use the ECOWAS Court of Justice to protect their ... [more ▼]

This article considers the extent to which foreign investors in Member States of the Economic Community of West African States (ECOWAS) might be able to use the ECOWAS Court of Justice to protect their investments against actions of their host States. It does so taking into account the ECOWAS Supplementary Act on Investments and the jurisprudence of the Court of Justice on, in particular, the extent of its substantive jurisdiction. Although it is not suggested that the Court of Justice would be better forum than an international arbitral tribunal, it is argued that it has considerable advantages over national courts. [less ▲]

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See detailModelling argumentation on Axiom of Choice in ASPIC-END -- Technical report
Cramer, Marcos UL

Report (2017)

In this technical report, we present an application of the structured argumentation methodology to a debate in the foundations of mathematics. We work with ASPIC-END, a recently proposed adaptation of the ... [more ▼]

In this technical report, we present an application of the structured argumentation methodology to a debate in the foundations of mathematics. We work with ASPIC-END, a recently proposed adaptation of the structured argumentation framework ASPIC+ which can incorporate debates about logical principles, natural deduction style arguments and explanations. We apply this framework to build a preliminary formal model of parts of the debate that mathematicians had about the Axiom of Choice in the early 20th century. Furthermore, we briefly discuss the insight into the strengths and drawbacks of the modeling capacities of ASPIC-END that we have gained from producing this model. [less ▲]

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See detailThe publishing process and Open Access
England, Jonathan UL

Presentation (2017, December 13)

Series of workshops tailored towards early-career researchers in Luxembourg explaining the publishing process and how Open Access fits in the traditional journal-subscription based model. The idea is to ... [more ▼]

Series of workshops tailored towards early-career researchers in Luxembourg explaining the publishing process and how Open Access fits in the traditional journal-subscription based model. The idea is to break some of the myths around OA (e.g. OA is a journal, OA is only possible the gold way) by presenting the 'Green' (self-archiving) and 'gold' (paying Article Processing Charges) routes. Some of the benefits are presented, along with the main Luxembourgish funder FNR's mandate. The presentation uploaded was given to PhDs and post-docs from the Luxembourg Institute of Health on 13/12/2017. [less ▲]

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See detailMilitary Migrants. Luxembourgers in the Colonial Army of the Dutch East Indies
Bosma, Ulbe; Kolnberger, Thomas UL

in Itinerario (2017), 41(3), 555-580

Among the roughly 150,000 soldiers sent to the Dutch East Indies between 1815 and 1914, the Luxembourg contingent made up a tiny minority of just 1,075 men. Based upon extensive research into their ... [more ▼]

Among the roughly 150,000 soldiers sent to the Dutch East Indies between 1815 and 1914, the Luxembourg contingent made up a tiny minority of just 1,075 men. Based upon extensive research into their careers, data on these soldiers provide further clues to understanding what drove Europe’s young men to become colonial soldiers. The results of this national case study will be compared with earlier investigations by Bossenbroek and Bosma on recruits for the Dutch colonial army. Similar to the Dutch soldiers, their Luxembourg counterparts had a predominantly urban provenance. However, in contrast to the Dutch, they did not have a strong military background, and it appears that fewer Luxembourgers stayed behind in the Dutch East Indies after their tour of duty. They were more attracted by the payments that the recruiters doled out in advance, particularly at a time of economic crisis, than in a career in the tropics. [less ▲]

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See detailHealth Behaviour in School-aged Children - Studienergebnisse der HBSC-Erhebung 2014
Heinz, Andreas UL

Scientific Conference (2017, December 13)

Detailed reference viewed: 11 (0 UL)