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See detailDYNAMICS OF INDIVIDUAL INCOME RANK VOLATILITY: EVIDENCE FROM WEST GERMANY AND THE US
Chauvel, Louis UL; Hartung, Anne UL; Palmisano, Flaviana

in B.E. Journal of Economic Analysis and Policy (in press)

This paper presents a methodology for comparing income rank volatility profiles over time and across distributions. While most of the existing measures are affected by changes in marginal distributions ... [more ▼]

This paper presents a methodology for comparing income rank volatility profiles over time and across distributions. While most of the existing measures are affected by changes in marginal distributions, this paper proposes a framework that is based on individuals’ relative positions in the distribution, and is neutral in relation to structural changes that occur in the economy. Applying this approach to investigate rank volatility in Germany and the US over three decades, we show that while poorer individuals within both countries are the most volatile, the volatility trend for the middle class in each of these countries differs. [less ▲]

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See detailCase Law Highlights September - December 2018
Sinnig, Julia UL

in Revue de Droit Fiscal (in press)

This overview discusses recent judgments in Luxembourg tax law. Presented cases relate to the interpretation of the minimum holding period in the participation exemption regime and its tax procedural ... [more ▼]

This overview discusses recent judgments in Luxembourg tax law. Presented cases relate to the interpretation of the minimum holding period in the participation exemption regime and its tax procedural implications for the request of a withholding tax refund; the informal appeal procedure (recours gracieux) with regard to a company manager’s liability in respect of withholding obligations of the company; the interpretation of article 50bis LIR; the exchange of information on request in tax matters; the deduction of social security expenses as special expenses and the implications for employees with regard to the employer’s failure to withhold wage tax; and the tax treatment of equity-tainted loans as well as the binding character of information provided by the tax administration. [less ▲]

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See detailAktuelle Entwicklungen im Steuerrecht in der Informationstechnologie 2017/2018 - Teil 1
Schmittmann, Jens; Sinnig, Julia UL

in Kommunikation & Recht (in press)

Teil 1 des Beitrags fasst die wesentlichen Entwicklungen in Legislative und Judikative im internationalen, europäischen und deutschen Steuerrecht zusammen, soweit sich Bezüge zum ... [more ▼]

Teil 1 des Beitrags fasst die wesentlichen Entwicklungen in Legislative und Judikative im internationalen, europäischen und deutschen Steuerrecht zusammen, soweit sich Bezüge zum Informationstechnologierecht ergeben. Er knüpft an die Beiträge des Verfassers Prof. Dr. Jens M. Schmittmann in den Vorjahren sowie die Vorträge der Verfasser in Bochum anlässlich der DSRI Herbstakademie 2018 an. [less ▲]

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See detailAdministrative Law and Policy of the European Union
Hofmann, Herwig UL; Rowe, Gerard; Türk, Alexander

Book published by Oxford University Pressq - 2nd edition (in press)

The European Union is a union under the rule of law and accordingly all exercise of public authority needs to conform with the principle of legality. The legal framework of the EU is, however, as much as ... [more ▼]

The European Union is a union under the rule of law and accordingly all exercise of public authority needs to conform with the principle of legality. The legal framework of the EU is, however, as much as that of any state or international organization, subject to change over time. That part of this legal framework specifically governing EU administration has been particularly dynamic. The central reason for this dynamism is to be found in the evolving nature of European integration, and in the changing requirements and conditions for implementing EU policies. The legal framework of administration has been both the subject of, and a response to, change in the ambient political and institutional environment. The EU, having started as an organization of six Member States focused on economic integration, has evolved into a Union of twenty-seven Member States now touching almost all elements of the exercise of public power in a modern society. The evolutionary development of the constitutional basis of EU law, with its many phases of Treaty reforms and change induced by case-law, finds its parallel in EU administrative law. European administrative law has in this process grown, changed, and indeed matured over time, and has emerged as an important, yet sometimes not well understood, factor which materially shapes policy in the EU and its achievement in reality. The rise of the importance of EU administrative law is itself attributable both to the specificities of European integration and to the general increase in the importance of administrative regulation in the past decades. On the one hand, the protection of the society against risks associated with private activity such as banking, food production, energy production and distribution, transport, or activities threatening to the environment, to name just a few, and the achievement of a balance between their benefits and dangers have become increasingly important subjects of attention. On the other hand, the provision of services and infrastructure necessary to ensure and protect basic standards of living such as pensions, health care, access to water, energy supply and telecommunications services have been the subject of mixed regimes, often still having a strong public service element, but increasingly left to private provision subject to various levels of market regulation. Both kinds of motivation for regulatory measures and their implementation by appropriate authorities have added to, and substantially changed, the broad character of public administration in Europe in recent decades. Such changes have occurred not just on a national, that is, Member State level, but also, pre-eminently, on the level of the European Community and now Union. Indeed, many of the changes have themselves been triggered on the European level as integral or at least adjuvant elements of the establishment of the European internal market. The role, then, of administrative law and administrative activity on the European level is extensive and important. Rules and principles governing the exercise of administrative functions, the organization of the institutions and bodies exercising these functions, and applicable procedures are the essence of EU administrative law. These are the subject of this book. There are, it must be observed, many perspectives from which one can view, analyse and comprehend both administration and administrative law. Three models or perspectives appear to us to be particularly helpful: administration and administrative law may be usefully considered from functional, organizational, and procedural standpoints. The functional aspect of administration refers to the totality of the tasks of administration, no matter who undertakes them and how they are carried out. The organizational perspective emphasises the organization and structure of the institutions, bodies, and actors engaged in undertaking such tasks. Finally, a procedural understanding of administration observes the processes which link the various actors and authorities in the performance of administrative functions. None of these models standing alone provides a fully rounded understanding or conceptualisation of the subject matter of the book. A proper analysis of EU administrative law cannot view it from only one of these perspectives. Taken together, however, these three standpoints do offer a comprehensive perception, giving the subject a more multi-dimensional shape, and thus allowing a more tractable presentation of what is very complex material. For this reason, we offer a discussion of each of these three perspectives — the functional, organizational, and procedural aspects of European Union administration and the associated legal framework — by way of introduction. The three models are, of course, closely interlinked and in reality scarcely separable but, for analytical and presentational clarity, they are here addressed separately. [less ▲]

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See detailA tutorial on Bayesian inference to identify material parameters in solid mechanics
Rappel, Hussein UL; Beex, Lars UL; Hale, Jack UL et al

in Archives of Computational Methods in Engineering (in press)

The aim of this contribution is to explain in a straightforward manner how Bayesian inference can be used to identify material parameters of material models for solids. Bayesian approaches have already ... [more ▼]

The aim of this contribution is to explain in a straightforward manner how Bayesian inference can be used to identify material parameters of material models for solids. Bayesian approaches have already been used for this purpose, but most of the literature is not necessarily easy to understand for those new to the field. The reason for this is that most literature focuses either on complex statistical and machine learning concepts and/or on relatively complex mechanical models. In order to introduce the approach as gently as possible, we only focus on stress-strain measurements coming from uniaxial tensile tests and we only treat elastic and elastoplastic material models. Furthermore, the stress-strain measurements are created artificially in order to allow a one-to-one comparison between the true parameter values and the identified parameter distributions. [less ▲]

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See detailChildhood Emotional Maltreatment and Problematic Social Media Use Among Adolescents: The Mediating Role of Body Image Dissatisfaction
Kircaburun, Kagan; Griffiths, Mark D.; Billieux, Joël UL

in International Journal of Mental Health and Addiction (in press)

Preliminary evidence suggests that childhood maltreatment is associated with higher problematic social media use (PSMU). It has also been established that childhood emotional maltreatment (CEM) is ... [more ▼]

Preliminary evidence suggests that childhood maltreatment is associated with higher problematic social media use (PSMU). It has also been established that childhood emotional maltreatment (CEM) is associated with body image dissatisfaction (BID). However, the direct and indirect impacts of CEM on PSMU via BID remain untested. The present study examined these direct and indirect relationships among a sample of 385 adolescents (mean age 15.62 years, range 14–18 years). Results indicated that female adolescents had higher levels of CEM, BID, and PSMU compared to males. Structural equation modeling indicated that CEM was indirectly associated with PSMU via BID among males. However, only BID was positively associated with PSMU among females. The findings are in accordance with theoretical models suggesting that individuals’ core characteristics including early childhood experiences and psychopathological factors are associated with different types of specific internet-use disorders. [less ▲]

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See detailDeutsch als Unterrichtssprache in Kontexten der Migration und Mehrsprachigkeit: Zum Bildungssystem in Luxemburg.
Küpper, Achim UL

in Deutsche in Russland: Lebenslanges Sprachenlernen. Motivation. Potenzial. Modelle. Vorträge der Internationalen wissenschaftlich-praktischen Sprachkonferenz. Moskau, 1.-4. Oktober 2017. (in press)

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See detailFargo
Küpper, Achim UL

in Brittnacher, Hans Richard; Paefgen, Elisabeth (Eds.) Im Blick des Philologen – Literaturwissenschaftler lesen Serien (in press)

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See detailDer Reaktor als grenzüberschreitende Risikozone in der Großregion. Ökologische, interkulturelle und didaktische Herausforderungen der Kernenergie
Küpper, Achim UL

in Thiltges, Sébastian; Solte-Gresser, Christiane (Eds.) Kulturökologie und ökologische Kulturen in der Großregion (in press)

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See detailRemittances and credit in developed and developing countries: A dynamic panel analysis
Leon, Florian UL; Fromentin, Vincent

in Research in International Business and Finance (in press)

This article investigates the impact of remittances on credit in 30 developing (low and middle income) countries and 27 developed (high-income) countries during the period of 2000-2014. This paper differs ... [more ▼]

This article investigates the impact of remittances on credit in 30 developing (low and middle income) countries and 27 developed (high-income) countries during the period of 2000-2014. This paper differs from existing literature in two ways. First, we distinguish the impact of remittances on credit in both the short run and the long run. Second, we investigate whether remittances influence credit provided to households and credit provided to firms differently, thanks to a new dataset. Our results indicate that (i) remittances have a positive impact on credit in the long run but no impact in the short run; (ii) remittances have a stronger effect on household credit than on firm credit in developing countries; and, (iii) remittances stimulate credit provision through firm credit in developed countries. [less ▲]

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See detailEU Executive Discretion and the Limits of Law
Mendes, Joana UL

Book published by Oxford University Press (in press)

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See detailLa vie formulaire - entre procédure judiciaire et dérive administrative du droit d’hier à aujourd’hui
Menetrey, Séverine UL

in Revue internationale de droit processuel (in press)

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See detailAttack-tolerant Control and Observer-based Trajectory Tracking for Cyber-Physical Systems
Bezzaoucha, Souad UL; Voos, Holger UL; Darouach, Mohamed

in European Journal of Control (in press)

In the present paper, a model-based fault/attack tolerant scheme is proposed to cope with cyber-threats on Cyber-Physicals Systems. A common scheme based on observers is designed and a state feedback ... [more ▼]

In the present paper, a model-based fault/attack tolerant scheme is proposed to cope with cyber-threats on Cyber-Physicals Systems. A common scheme based on observers is designed and a state feedback control based on an aperiodic event-triggered framework is given with control synthesis and condition on the switching time. Classical fault tolerant control with Bi-linear Matrix Inequality () approaches are used to achieve novel and better security strategy based on an event-triggered control implementation. The purpose of using the event-based implementation would be to reduce (limit) the total number of transmissions to only instances when the networked control system (NCS) needs attention. Simulation results on a real-time laboratory three tank system are given to show the attack-tolerant control ability despite data deception attacks on both actuators and sensors. A detection/isolation scheme based on residual observers bank is also proposed. [less ▲]

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See detailShifting Epistemologies for Discipline and Rigour in Educational Research: Challenges and Opportunities from Digital Humanities
Priem, Karin UL; Fendler, Lynn

in European Educational Research Journal (in press)

This paper historicizes “rigour”, discipline” and “systematic” as inventions of a certain rational spirit of Enlightenment that was radicalized during the 19th century. These terms acquired temporary ... [more ▼]

This paper historicizes “rigour”, discipline” and “systematic” as inventions of a certain rational spirit of Enlightenment that was radicalized during the 19th century. These terms acquired temporary value in a transition during the 19th century when a culture of research was established within a modern episteme. Beginning in the 20th century, this development was perceived as problematic, triggering criticism from philosophy and the arts, and even within the sciences. “Discipline”, “rigour” and “systematic” have changed meanings over time, and recent contributions from Digital Humanities are promising for a renewed critical debate about rigour in research. Both digital humanities and quantitative research deal with big data sets aimed at providing a large-scale analysis. However, unlike most quantitative research, digital humanities explore uncertainties as their main focus. Attention to the human-machine collaboration has led to more expansive thinking in scientific research. Digital humanities go further by advancing a metaperspective that deals with the material hermeneutics of data accumulation itself. [less ▲]

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See detailA Methodology for Handling Data Movements by Anticipation: Position Paper
Bleuse, Raphaël UL; Lucarelli, Giorgio; Trystram, Denis

in Euro-Par 2018 Workshops (in press)

The enhanced capabilities of large scale parallel and distributed platforms produce a continuously increasing amount of data which have to be stored, exchanged and used by various tasks allocated on ... [more ▼]

The enhanced capabilities of large scale parallel and distributed platforms produce a continuously increasing amount of data which have to be stored, exchanged and used by various tasks allocated on different nodes of the system. The management of such a huge communication demand is crucial for reaching the best possible performance of the system. Meanwhile, we have to deal with more interferences as the trend is to use a single all-purpose interconnection network whatever the interconnect (tree-based hierarchies or topology-based heterarchies). There are two different types of communications, namely, the flows induced by data exchanges during the computations, and the flows related to Input/Output operations. We propose in this paper a general model for interference-aware scheduling, where explicit communications are replaced by external topological constraints. Specifically, the interferences of both communication types are reduced by adding geometric constraints on the allocation of tasks into machines. The proposed constraints reduce implicitly the data movements by restricting the set of possible allocations for each task. This methodology has been proved to be efficient in a recent study for a restricted interconnection network (a line/ring of processors which is an intermediate between a tree and higher dimensions grids/torus). The obtained results illustrated well the difficulty of the problem even on simple topologies, but also provided a pragmatic greedy solution, which was assessed to be efficient by simulations. We are currently extending this solution for more complex topologies. This work is a position paper which describes the methodology, it does not focus on the solving part. [less ▲]

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See detailMultiple Sets Exponential Concentration and Higher Order Eigenvalues
Gozlan, Nathael; Herry, Ronan UL

in Potential Analysis (in press)

On a generic metric measured space, we introduce a notion of improved concentration of measure that takes into account the parallel enlargement of k distinct sets. We show that the k-th eigenvalues of the ... [more ▼]

On a generic metric measured space, we introduce a notion of improved concentration of measure that takes into account the parallel enlargement of k distinct sets. We show that the k-th eigenvalues of the metric Laplacian gives exponential improved concentration with k sets. On compact Riemannian manifolds, this allows us to recover estimates on the eigenvalues of the Laplace-Beltrami operator in the spirit of an inequality of Chung, Grigor’yan & Yau, Upper bounds for eigenvalues of the discrete and continuous Laplace operators. Adv. Math. 117(2), 165–178 (1996). [less ▲]

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See detailOn a Software-Defined CAN Controller for Embedded Systems
Gianluca, Cena; Cibrario Bertolotti, Ivan; Hu, Tingting UL et al

in Computer Standards and Interfaces (in press)

Controller Area Network (CAN) technology is nowadays ubiquitous in vehicular applications and is also gaining popularity in other contexts, for instance, embedded and industrial automation systems. The ... [more ▼]

Controller Area Network (CAN) technology is nowadays ubiquitous in vehicular applications and is also gaining popularity in other contexts, for instance, embedded and industrial automation systems. The recent standardization of CAN with flexible data rate (CAN FD), as well as other academic proposals, have highlighted the usefulness of enhancing the CAN physical and data link layers to attain better performance and other features. This paper describes a portable software-defined CAN controller called SDCC. Besides being handy as a research tool for experimenting with novel protocol concepts at the data link layer, SDCC is also fully capable of real-time execution. Hence, it can interact with real-world CAN devices through a physical bus interface. [less ▲]

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See detailSklaverei war gestern? Menschenhandel im Europa des 21. Jahrhunderts
Veit, Charlotte UL; Nienaber, Birte UL

in Binsfeld, Andrea; Ghetta, Marcello (Eds.) Sklaverei und Identität (in press)

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See detailIntroducing Luxembourg in the Ephemeral
Carr, Constance UL

in Mössner, Samuel; Freytag, Tim; Krueger, Rob (Eds.) Adventures in Urban Sustainable Development: Theoretical interventions and notes from the field (in press)

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See detailThe Local Metric Dimension of the Lexicographic Product of Graphs
Barragán-Ramírez, Gabriel A; Estrada-Moreno, Alejandro; Ramirez Cruz, Yunior UL et al

in Bulletin of the Malaysian Mathematical Sciences Society (in press)

Detailed reference viewed: 34 (7 UL)