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Arbeitskreis Quantitative Steuerlehre
arqus Arbeitskreis Quantitative Steuerlehre www.arqus.info Diskussionsbeitrag Nr. 3 Caren Sureth / Ralf Maiterth Wealth Tax as Alternative Minimum Tax ? − The Impact of a Wealth Tax on Business Structure and Strategy − April 2005 arqus Diskussionsbeiträge zur Quantitativen Steuerlehre arqus Discussion Papers on Quantitative Tax Research ISSN 1861-8944 Wealth Tax as Alternative Minimum Tax ? – The Impact of a Wealth Tax on Business Structure and Strategy – Caren Sureth∗ † and Ralf Maiterth∗∗ April 2005 ∗ Prof. Dr. Caren Sureth, University of Paderborn, Faculty of Business Administration and Economics, Warburger Str. 100, D-33098 Paderborn, Germany, e-mail: [email protected] † corresponding author ∗∗ Dr. Ralf Maiterth, University of Hanover, Department of Economics, K¨onigsworther Platz 1, D-30167 Hanover, Germany, e-mail: [email protected] Wealth Tax as Alternative Minimum Tax ? – The Impact of a Wealth Tax on Business Structure and Strategy – Abstract An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation. Referring to data from annual reports and the German Central Bank we model enterprises of different structure, industry, size and legal status. We show that companies in the service sector which generally maintain rather high gearing rates are more frequently subjected to the wealth tax than capital intensive industries. This result runs counter to well-known effects of a common wealth tax. Capital intensive firms, e.g. in the metal industry, are levied with definitive wealth tax only if they have large loss carry-forwards or extremely volatile profits. -
Behind the Mask: My Autobiography
Contents 1. List of Illustrations 2. Prologue 3. Introduction 4. 1 King for a Day 5. 2 Destiny’s Child 6. 3 Paris 7. 4 Vested Interests 8. 5 School of Hard Knocks 9. 6 Rolling with the Punches 10. 7 Finding Klitschko 11. 8 The Dark 12. 9 Into the Light 13. 10 Fat Chance 14. 11 Wild Ambition 15. 12 Drawing Power 16. 13 Family Values 17. 14 A New Dawn 18. 15 Bigger than Boxing 19. Illustrations 20. Useful Mental Health Contacts 21. Professional Boxing Record 22. Index About the Author Tyson Fury is the undefeated lineal heavyweight champion of the world. Born and raised in Manchester, Fury weighed just 1lb at birth after being born three months premature. His father John named him after Mike Tyson. From Irish traveller heritage, the“Gypsy King” is undefeated in 28 professional fights, winning 27 with 19 knockouts, and drawing once. His most famous victory came in 2015, when he stunned longtime champion Wladimir Klitschko to win the WBA, IBF and WBO world heavyweight titles. He was forced to vacate the belts because of issues with drugs, alcohol and mental health, and did not fight again for more than two years. Most thought he was done with boxing forever. Until an amazing comeback fight with Deontay Wilder in December 2018. It was an instant classic, ending in a split decision tie. Outside of the ring, Tyson Fury is a mental health ambassador. He donated his million dollar purse from the Deontay Wilder fight to the homeless. This book is dedicated to the cause of mental health awareness. -
April-2014.Pdf
BEST I FACED: MARCO ANTONIO BARRERA P.20 THE BIBLE OF BOXING ® + FIRST MIGHTY LOSSES SOME BOXERS REBOUND FROM MARCOS THEIR INITIAL MAIDANA GAINS SETBACKS, SOME DON’T NEW RESPECT P.48 P.38 CANELO HALL OF VS. ANGULO FAME: JUNIOR MIDDLEWEIGHT RICHARD STEELE WAS MATCHUP HAS FAN APPEAL ONE OF THE BEST P.64 REFEREES OF HIS ERA P.68 JOSE SULAIMAN: 1931-2014 ARMY, NAV Y, THE LONGTIME AIR FORCE WBC PRESIDENT COLLEGIATE BOXING APRIL 2014 WAS CONTROVERSIAL IS ALIVE AND WELL IN THE BUT IMPACTFUL SERVICE ACADEMIES $8.95 P.60 P.80 44 CONTENTS | APRIL 2014 Adrien Broner FEATURES learned a lot in his loss to Marcos Maidana 38 DEFINING 64 ALVAREZ about how he’s FIGHT VS. ANGULO perceived. MARCOS MAIDANA THE JUNIOR REACHED NEW MIDDLEWEIGHT HEIGHTS BY MATCHUP HAS FAN BEATING ADRIEN APPEAL BRONER By Doug Fischer By Bart Barry 67 PACQUIAO 44 HAPPY FANS VS. BRADLEY II WHY WERE SO THERE ARE MANY MANY PEOPLE QUESTIONS GOING PLEASED ABOUT INTO THE REMATCH BRONER’S By Michael MISFORTUNE? Rosenthal By Tim Smith 68 HALL OF 48 MAKE OR FAME BREAK? REFEREE RICHARD SOME FIGHTERS STEELE EARNED BOUNCE BACK HIS INDUCTION FROM THEIR FIRST INTO THE IBHOF LOSSES, SOME By Ron Borges DON’T By Norm 74 IN TYSON’S Frauenheim WORDS MIKE TYSON’S 54 ACCIDENTAL AUTOBIOGRAPHY CONTENDER IS FLAWED BUT CHRIS ARREOLA WORTH THE READ WILL FIGHT By Thomas Hauser FOR A TITLE IN SPITE OF HIS 80 AMERICA’S INCONSISTENCY TEAMS By Keith Idec INTERCOLLEGIATE BOXING STILL 60 JOSE THRIVES IN SULAIMAN: THE SERVICE 1931-2014 ACADEMIES THE By Bernard CONTROVERSIAL Fernandez WBC PRESIDENT LEFT HIS MARK ON 86 DOUGIE’S THE SPORT MAILBAG By Thomas Hauser NEW FEATURE: THE BEST OF DOUG FISCHER’S RINGTV.COM COLUMN COVER PHOTO BY HOGAN PHOTOS; BRONER: JEFF BOTTARI/GOLDEN BOY/GETTY IMAGES BOY/GETTY JEFF BOTTARI/GOLDEN BRONER: BY HOGAN PHOTOS; PHOTO COVER By Doug Fischer 4.14 / RINGTV.COM 3 DEPARTMENTS 30 5 RINGSIDE 6 OPENING SHOTS Light heavyweight 12 COME OUT WRITING contender Jean Pascal had a good night on 15 ROLL WITH THE PUNCHES Jan. -
Authority and Democracy in Postwar France and West Germany, 1945–1968*
Authority and Democracy in Postwar France and West Germany, 1945–1968* Sonja Levsen Albert-Ludwigs-Universität Freiburg In a radio interview in 1966, Theodor Adorno severely criticized what he saw as the faults of the German attitude toward authority. He claimed that “even in the literature on education—and this really is something truly frightening and very German—we find no sign of that uncompromising support for education for ma- turity, which we should be able to take for granted. In the place of maturity we find there a concept of authority, of commitment, or whatever other name these hideosities are given, which is decorated and veiled by existential-ontological arguments which sabotage the idea of maturity. In doing so they work, not just implicitly but quite openly, against the basic conditions required for a democ- racy.”1 Adorno’s diagnosis was characteristic of German educational debates in the late 1960s. It echoed concerns that were common not only among left-wing intellectuals but also in growing segments of the German public. German edu- cation, in this view, tended to undervalue critical thinking and maturity (Mün- digkeit) and was impregnated by an ideology of authority that counteracted the principles of democracy. Intellectuals in the 1960s saw this “authoritarianism” as the base mentality upon which National Socialism had grown and viewed its persistence in the Federal Republic as a “very German” phenomenon, a vestige of the Nazi period. Motivated by the diagnosis of a democratic deficit in 1960s Germany, Theo- dor Adorno delivered a series of radio speeches to the German public. -
Dagstuhl Reports, Vol. 4, Issue 6, Pp
Volume 4, Issue 6, June 2014 Scientific Visualization (Dagstuhl Seminar 14231) Min Chen, Charles D. Hansen, Penny Rheingans, and Gerik Scheuermann . 1 Design and Synthesis from Components (Dagstuhl Seminar 14232) Jakob Rehof and Moshe Y. Vardi ................................................ 29 Challenges in Analysing Executables: Scalability, Self-Modifying Code and Synergy (Dagstuhl Seminar 14241) Roberto Giacobazzi, Axel Simon, and Sarah Zennou .............................. 48 Software Development Analytics (Dagstuhl Seminar 14261) Harald Gall, Tim Menzies, Laurie Williams, and Thomas Zimmermann . 64 Scripting Languages and Frameworks: Analysis and Verification (Dagstuhl Seminar 14271) Fritz Henglein, Ranjit Jhala, Shriram Krishnamurthi, and Peter Thiemann . 84 Exploring Interdisciplinary Grand Challenges in ICT Design to Support Proactive Health and Wellbeing (Dagstuhl Perspectives Workshop 14272) m. c. schraefel and Elizabeth F. Churchill ........................................ 108 DagstuhlReports,Vol.4,Issue6 ISSN2192-5283 ISSN 2192-5283 Published online and open access by Aims and Scope Schloss Dagstuhl – Leibniz-Zentrum für Informatik The periodical Dagstuhl Reports documents the GmbH, Dagstuhl Publishing, Saarbrücken/Wadern, program and the results of Dagstuhl Seminars and Germany. Online available at Dagstuhl Perspectives Workshops. http://www.dagstuhl.de/dagpub/2192-5283 In principal, for each Dagstuhl Seminar or Dagstuhl Perspectives Workshop a report is published that Publication date contains the following: March, 2015 an executive summary of the seminar program and the fundamental results, Bibliographic information published by the Deutsche an overview of the talks given during the seminar Nationalbibliothek (summarized as talk abstracts), and The Deutsche Nationalbibliothek lists this publica- summaries from working groups (if applicable). tion in the Deutsche Nationalbibliografie; detailed bibliographic data are available in the Internet at This basic framework can be extended by suitable http://dnb.d-nb.de. -
Internet of Things: a Scientometric Review
S S symmetry Article Internet of Things: A Scientometric Review Juan Ruiz-Rosero 1,* ID , Gustavo Ramirez-Gonzalez 1 ID , Jennifer M. Williams 2 ID , Huaping Liu 2, Rahul Khanna 3 ID and Greeshma Pisharody 3 ID 1 Departamento de Telemática, Universidad del Cauca, Popayán, Cauca 190002, Colombia; [email protected] 2 School of Electrical Engineering and Computer Science, Oregon State University, Corvallis, OR 97331, USA; [email protected] (J.M.W.); [email protected] (H.L.) 3 Intel Corporation, 2111 NE 25th Ave., Hillsboro, OR 97124, USA; [email protected] (R.K.); [email protected] (G.P.) * Correspondence: [email protected]; Tel.: +57-(2)-820-9900 Received: 31 August 2017; Accepted: 23 November 2017; Published: 6 December 2017 Abstract: Internet of Things (IoT) is connecting billions of devices to the Internet. These IoT devices chain sensing, computation, and communication techniques, which facilitates remote data collection and analysis. wireless sensor networks (WSN) connect sensing devices together on a local network, thereby eliminating wires, which generate a large number of samples, creating a big data challenge. This IoT paradigm has gained traction in recent years, yielding extensive research from an increasing variety of perspectives, including scientific reviews. These reviews cover surveys related to IoT vision, enabling technologies, applications, key features, co-word and cluster analysis, and future directions. Nevertheless, we lack an IoT scientometrics review that uses scientific databases to perform a quantitative analysis. This paper develops a scientometric review about IoT over a data set of 19,035 documents published over a period of 15 years (2002–2016) in two main scientific databases (Clarivate Web of Science and Scopus). -
Is Amazon the Next Google?
A Service of Leibniz-Informationszentrum econstor Wirtschaft Leibniz Information Centre Make Your Publications Visible. zbw for Economics Budzinski, Oliver; Köhler, Karoline Henrike Working Paper Is Amazon the next Google? Ilmenau Economics Discussion Papers, No. 97 Provided in Cooperation with: Ilmenau University of Technology, Institute of Economics Suggested Citation: Budzinski, Oliver; Köhler, Karoline Henrike (2015) : Is Amazon the next Google?, Ilmenau Economics Discussion Papers, No. 97, Technische Universität Ilmenau, Institut für Volkswirtschaftslehre, Ilmenau This Version is available at: http://hdl.handle.net/10419/142322 Standard-Nutzungsbedingungen: Terms of use: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Documents in EconStor may be saved and copied for your Zwecken und zum Privatgebrauch gespeichert und kopiert werden. personal and scholarly purposes. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle You are not to copy documents for public or commercial Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich purposes, to exhibit the documents publicly, to make them machen, vertreiben oder anderweitig nutzen. publicly available on the internet, or to distribute or otherwise use the documents in public. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, If the documents have been made available under an Open gelten abweichend von diesen Nutzungsbedingungen die in der dort Content Licence (especially -
Workshop on Intelligent Techniques for Web Personalization (ITWP)
Organizing Committee Workshop on Intelligent Techniques for Web Personalization (ITWP) Cochairs Bamshad Mobasher, School of Computer Science, DePaul University, Chicago, Illinois, USA (E-mail: [email protected]) Sarabjot Singh Anand, Department of Computer Science, University of Warwick, Coventry, UK (E-mail: [email protected]) Alfred Kobsa, School of Information and Computer Sciences, University of California, Irvine, CA, USA (E-mail: [email protected]) Program Committee Liliana Ardissono (University of Torino, Italy) Esma Aimeur (Université de Montréal, Canada) Bettina Berendt (Humbolt University, Germany) Peter Brusilovsky (University of Pittsburgh, USA) Robin Burke (DePaul University, USA) John Canny (University of California, Berkeley) Susan Dumais (Microsoft Research, USA) Yuval Elovici (Ben-Gurion University of the Negev, Israel) Alexander Felfernig (University Klagenfurt, Austria) Rayid Ghani (Accenture, USA) Nicola Henze (University of Hannover, Germany) Andreas Hotho (University of Karlsruhe, Germany) Thorsten Joachims (Cornell University) Mark Levene (University College, London, UK) Stuart E. Middleton (University of Southampton) Dunja Mladenic (Josef Stefan Institute, Slovenia) Alexandros Nanopulos (Aristotle University of Thessaloniki, Greece) Olfa Nasraoui (University of Memphis, USA) Claire Nedellec (Université Paris Sud, Paris, France) George Paliouras (Demokritos National Centre, Athens, Greece) Seung-Taek Park (Yahoo! Research, USA) Enric Plaza (Institut d'Investigació en Intel.ligència Artificial, Catalonia, Spain) -
Business Process Management & Enterprise Architecture Track
BIO - Bioinformatics Track Track Co-Chairs: Juan Manuel Corchado, University of Salamanca, Spain Paola Lecca, University of Trento, Italy Dan Tulpan, University of Guelph, Canada An Insight into Biological Data Mining based on Rarity and Correlation as Constraints .............................1 Souad Bouasker, University of Tunis ElManar, Tunisia Drug Target Discovery Using Knowledge Graph Embeddings .........................................................................9 Sameh K. Mohamed, Insight Centre for Data Analytics, Ireland Aayah Nounu, University of Bristol, UK Vit Novacek, INSIGHT @ NUI Galway, Ireland Ensemble Feature Selectin for Biomarker Discovery in Mass Spectrometry-based Metabolomics ............17 Aliasghar Shahrjooihaghighi, University of Louisville, USA Hichem Frigui, University of Louisville, USA Xiang Zhang, University of Louisville, USA Xiaoli Wei, University of Louisville, USA Biyun Shi, University of Louisville, USA Craig J. McClain, University of Louisville, USA Molecule Specific Normalization for Protein and Metabolite Biomarker Discovery ....................................23 Ameni Trabelsi, University of Louisville, USA Biyun Shi, University of Louisville, USA Xiaoli Wei, University of Louisville, USA HICHEM FRIGUI, University of Louisville, USA Xiang Zhang, University of Louisville, USA Aliasghar Shahrajooihaghighi, University of Louisville, USA Craig McClain, University of Louisville, USA BPMEA - Business Process Management & Enterprise Architecture Track Track Co-Chairs: Marco Brambilla, Politecnico di -
Collaborative Development of a Space System Simulation Model
View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Institute of Transport Research:Publications Collaborative Development of a Space System Simulation Model Volker Schaus∗, Karsten Großekatthofer¨ ∗∗, Daniel Ludtke¨ ∗, Andreas Gerndt∗ ∗German Aerospace Center (DLR) Simulation and Software Technology Software for Space Systems and Interactive Visualization Lilienthalplatz 7, 38108 Braunschweig, Germany Email: fvolker.schaus, daniel.luedtke, [email protected] ∗∗Astro- und Feinwerktechnik Adlershof GmbH (AFW) Albert-Einstein-Str. 12, 12489 Berlin Email: [email protected] Abstract—Modeling and simulation is a powerful method temperatures of satellite components. Widespread tools for to evaluate the design of a space system. Simulation models thermal analysis are ESARAD/ESATAN or ThermalDesktop. represent valuable knowledge and require considerable time Such examples can be named for all engineering domains and effort for their development. Means for reuse should be taken into account from the beginning of model creation. This involved in space system design. However, all these sim- paper presents a collaborative model development process, which ulations stay within their domain. Portability and data ex- creates prerequisite information for successful reuse of simulation change between the simulations are major issues and make models. It introduces a knowledge model and proposes reviewed the evaluation of cross-domain dependencies very difficult. documentation at each step in the process. These pieces of Recent initiatives, such as European Space Agency’s (ESA) documentation enable successive reuse at different levels. The modeling process was evaluated by creating a system simulation SimVis project [4] and German Aerospace Center’s (DLR) of the OOV-TET-1 satellite including three satellite subsystems, Virtual Satellite initiative [5] aim to establish overall system dynamics, kinematics, and space environment. -
Update 01/2020
update Das Magazin des SICP – Software Innovation Campus Paderborn 1 | 2020 inhalt Editorial ..............................................................................................................................Seite 4 Aktuelles ............................................................................................................................Seite 6 BEST POSTER AWARD AUF DER „8TH INTERNATIONAL CONFERENCE ON MODEL-DRIVEN ENGINEERING AND SOFTWARE DEVELOPMENT” SEITE 7 OFFENE PLATTFORM FÜR CONNECTED-CAR-SZENARIEN – DAS ITEA-PROJEKT APPSTACLE SEITE 8 KÜNSTLICHE INTELLIGENZ SOLL INNOVATIVE GESCHÄFTSMODELLIDEEN ENTWICKELN SEITE 10 BÜNDELUNG DES KULTURANGEBOTES IN OWL SEITE 12 PROF. DR. ERIC BODDEN IST NEUER DIREKTOR DES KOMPETENZBEREICHS „DIGITAL SECURITY“ SEITE 14 FÖRDERUNG VON KOMPETENZEN IM BEREICH WIRTSCHAFT 4.0 AN FACHSCHULEN SEITE 15 DIE ZUKUNFTSMEILE 2 ALS HEIMAT DES SICP SEITE 16 SICP ZUSAMMEN MIT ITEMIS AG UND S&N INVENT AUSRICHTER DES ELFTEN IT-FLASH SEITE 19 ERFOLGREICHER ERSTER STUDENTS‘ DAY DES SOFTWARE INNOVATION CAMPUS PADERBORN SEITE 20 BEZIRKSREGIERUNG ÜBERGIBT FÖRDERBESCHEIDE FÜR DIGITALES MODELLPROJEKT DES KREISES UND DER UNIVERSITÄT PADERBORN SEITE 22 KNAPP 80 PROZENT DER BEFRAGTEN UNTERNEHMEN SPEICHERN SENSIBLE DATEN IN DER PUBLIC CLOUD SEITE 24 DEEPFAKES, MEHRSTUFIGE RANSOMWARE-ANGRIFFE & CO SEITE 25 VON DER IT-PASSION ZUR KARRIERE-MISSION SEITE 26 „DER GESETZGEBER SOLLTE KRYPTOWÄHRUNGEN FLÄCHENDECKEND VERBIETEN.“: PROF. DR. ERIC BODDEN ZUM THEMA IT-SICHERHEIT SEITE 27 IT-SICHERHEIT OHNE HÜRDEN: FORSCHUNGSPROJEKT -
Progress and Visions in Quantum Theory in View of Gravity Bridging Foundations of Physics and Mathematics October 01 – 05, 2018
The conference is supported by: Conference of the Max Planck Institute for Mathematics Johannes-Kepler-Forschungszentrum Sonderforschungsbereich in the Sciences Leibniz-Forschungsschule für Mathematik Designed Quantum States of Matter Max Planck Institute Progress and Visions in Quantum Theory in View of Gravity Bridging foundations of physics and mathematics October 01 – 05, 2018 SPEAKERS ABSTRACT Markus Aspelmeyer – UNIVERSITY OF VIENNA The conference focuses on a critical discussion of the status Časlav Brukner – IQOQI VIENNA and prospects of current approaches in quantum mechanics Tian Yu Cao – BOSTON UNIVERSITY and quantum fi eld theory, in particular concerning gravity. In Dirk Deckert – LUDWIG MAXIMILLIAN UNIVERSITY OF MUNICH contrast to typical conferences, instead of reporting on the Chris Fewster – UNIVERSITY OF YORK most recent technical results, participants are invited to discuss Jürg Fröhlich – ETH ZURICH Lucien Hardy – PERIMETER INSTITUTE • visions and new ideas in foundational physics, in particular Olaf Lechtenfeld – UNIVERSITY OF HANOVER concerning foundations of quantum fi eld theory Shahn Majid – QUEEN MARY UNIVERSITY OF LONDON • which physical principles of quantum (fi eld) theory can be Gregory Naber – DREXEL UNIVERSITY considered fundamental in view of gravity Hermann Nicolai – MPI FOR GRAVITATIONAL PHYSICS • new experimental perspectives in the interplay of gravity Rainer Verch – LEIPZIG UNIVERSITY and quantum theory. DISCUSSANTS In tradition of the meetings in Blaubeuren (2003 and 2005), Leipzig (2007) and Regensburg (2010 and 2014), the conference Eric Curiel – MCMP MUNICH / BHI HARVARD brings together physicists, mathematicians and philosophers Claudio Dappiaggi – UNIVERSITY OF PAVIA working in foundations of mathematical physics. Detlef Dürr – LUDWIG MAXIMILLIAN UNIVERSITY OF MUNICH Michael Dütsch – UNIVERSITY OF GÖTTINGEN The conference is dedicated to Eberhard Zeidler, who sadly Christian Fleischhack – PADERBORN UNIVERSITY passed away on 18 November 2016.