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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 detailAgency, materiality, and relations in intra-action in a kindergarten science investigation
Haus, Jana; Siry, Christina UL

in Milne, Catherine; Scantlebury, Kate (Eds.) Material practice and materiality in science education (in press)

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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 detailCritical voices in science education research: Narratives of academic journeys
Bazzul, Jesse; Siry, Christina UL

Book published by Sense / Brill (in press)

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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 detailLet’s Open the Decision-Making Umbrella: A Framework for Conceptualizing and Assessing Features of Impaired Decision Making in Addiction
Rochat, Lucien; Maurage, Pierre; Heeren, Alexandre et al

in Neuropsychology Review (in press)

Decision-making impairments play a pivotal role in the emergence and maintenance of addictive disorders. However, a sound conceptualization of decision making as an umbrella construct, encompassing its ... [more ▼]

Decision-making impairments play a pivotal role in the emergence and maintenance of addictive disorders. However, a sound conceptualization of decision making as an umbrella construct, encompassing its cognitive, affective, motivational, and physiological subcomponents, is still lacking. This prevents an efficient evaluation of the heterogeneity of decision-making impairments and the development of tailored treatment. This paper thus unfolds the various processes involved in decision making by adopting a critical approach of prominent dual- or triadic-process models, which postulate that decision making is influenced by the interplay of impulsive-automatic, reflective-controlled, and interoceptive processes. Our approach also focuses on social cognition processes, which play a crucial role in decision making and addictive disorders but were largely ignored in previous dual- or triadic-process models. We propose here a theoretical framework in which a range of coordinated processes are first identified on the basis of their theoretical and clinical relevance. Each selected process is then defined before reviewing available results underlining its role in addictive disorders (i.e., substance use, gambling, and gaming disorders). Laboratory tasks for measuring each process are also proposed, initiating a preliminary process-based decision-making assessment battery. This original approach may offer an especially informative view of the constitutive features of decision making impairments in addiction. As prior research has implicated these features as risk factors for the development and maintenance of addictive disorders, our processual approach sets the scene for novel and transdiagnostic experimental and applied research avenues [less ▲]

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See detailThe XDEM Multi-physics and Multi-scale Simulation Technology: Review on DEM-CFD Coupling, Methodology and Engineering Applications
Peters, Bernhard UL; Baniasadi, Maryam UL; Baniasadi, Mehdi UL et al

in Particuology (in press)

The XDEM multi-physics and multi-scale simulation platform roots in the Ex- tended Discrete Element Method (XDEM) and is being developed at the In- stitute of Computational Engineering at the University ... [more ▼]

The XDEM multi-physics and multi-scale simulation platform roots in the Ex- tended Discrete Element Method (XDEM) and is being developed at the In- stitute of Computational Engineering at the University of Luxembourg. The platform is an advanced multi- physics simulation technology that combines flexibility and versatility to establish the next generation of multi-physics and multi-scale simulation tools. For this purpose the simulation framework relies on coupling various predictive tools based on both an Eulerian and Lagrangian approach. Eulerian approaches represent the wide field of continuum models while the Lagrange approach is perfectly suited to characterise discrete phases. Thus, continuum models include classical simulation tools such as Computa- tional Fluid Dynamics (CFD) or Finite Element Analysis (FEA) while an ex- tended configuration of the classical Discrete Element Method (DEM) addresses the discrete e.g. particulate phase. Apart from predicting the trajectories of individual particles, XDEM extends the application to estimating the thermo- dynamic state of each particle by advanced and optimised algorithms. The thermodynamic state may include temperature and species distributions due to chemical reaction and external heat sources. Hence, coupling these extended features with either CFD or FEA opens up a wide range of applications as diverse as pharmaceutical industry e.g. drug production, agriculture food and processing industry, mining, construction and agricultural machinery, metals manufacturing, energy production and systems biology. [less ▲]

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See detailBilan
Lejot, Eve UL

in Huemer, Birgit; Lejot, Eve; Deroey, Katrien (Eds.) Academic writing across languages: multilingual and contrastive approaches in higher education (in press)

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See detailTeaching Diverse Learners in Europe: Inspiring Practices and Lessons Learned from Germany, Iceland, Lithuania, Luxembourg, Spain and Sweden
Powell, Justin J W UL; Merz-Atalik, Kerstin; Ališauskienė, Stefanija et al

in Schuelka, Matthew; Johnstone, Christopher; Thomas, Gary (Eds.) et al SAGE Handbook of Inclusion and Diversity in Education (in press)

Teaching in inclusive settings may be considered a new, challenging task; however, successfully supporting diverse pupils in their learning process has always been at the heart of outstanding pedagogy ... [more ▼]

Teaching in inclusive settings may be considered a new, challenging task; however, successfully supporting diverse pupils in their learning process has always been at the heart of outstanding pedagogy. Vast differences both in the extent and the quality of inclusive schooling exist between and within European countries. Promoting comparison and cooperation among countries with long-institutionalized inclusive schooling and countries with less inclusive structures, cultures, and practices proves crucial in education research and reform. Building upon a multi-year collaboration, we synthesize lessons learned about inclusive education reforms and “inspiring practices“ in inclusive education in partner schools in Germany, Iceland, Lithuania, Luxembourg, Spain, and Sweden. Contemporary practices take the diversity of groups of learners into account, building upon diversity as a resource; this served as the framework for our collaboration. The TdiverS consortium—as an EU-funded Comenius Network Project “Teaching Diverse Learners in (School-)Subjects“ (TdiverS)—was built on the following principles and goals: (1) diversity in theory and practice, resulting from collaborations of practitioners and scientists exchanging knowledge about teaching in inclusive settings; (2) strengthening awareness of the diversity of frameworks, conditions, and determining factors of teaching inclusively in varying cultural contexts; and (3) inclusive education research uniting multilevel, multicultural, and multidisciplinary perspectives. We highlight the values of inclusive education, map its contemporary European geography, summarize contemporary country-level education reforms and the local development of inclusive practices in six countries, and discuss lessons learned across Northern, Eastern, Southern, and Western Europe. [less ▲]

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See detailA dual‐process exploration of binge drinking: Evidence through behavioral and electrophysiological findings
Lannoy, Séverine; Dormal, Valérie; Billieux, Joël UL et al

in Addiction Biology (in press)

The dual‐process model, describing addictive disorders as resulting from an imbalance between increased automatic approach behaviors towards the substance and reduced abilities to control these behaviors ... [more ▼]

The dual‐process model, describing addictive disorders as resulting from an imbalance between increased automatic approach behaviors towards the substance and reduced abilities to control these behaviors, constitutes a sound theoretical framework to understand alcohol‐use disorders. The present study aimed at exploring this imbalance at behavioral and cerebral levels in binge drinking, a pattern of excessive alcohol consumption frequently observed in youth, by assessing both reflective control abilities and automatic processing of alcohol‐related stimuli. For this purpose, 25 binge drinkers and 25 comparison participants performed a Go/No‐Go task during electrophysiological recording. Inhibition abilities were investigated during explicit (ie, distinguishing alcoholic versus nonalcoholic drinks) and implicit (ie, distinguishing sparkling versus nonsparkling drinks, independently of their alcohol content) processing of beverage cues. Binge drinkers presented poorer inhibition for the explicit processing of beverage cues, as well as reduced N200 amplitude for the specific processing of alcohol‐related stimuli. As a whole, these findings indicated inhibition impairments in binge drinkers, particularly for alcohol cues processing and at the attentional stage of the cognitive stream. In line with the dual‐process model, these results support that binge drinking is already characterized by an underactivation of the reflective system combined with an overactivation of the automatic system. Results also underlined the influence of explicit processing compared with implicit ones. At the clinical level, our findings reinforce the need to develop intervention methods focusing on the inhibition of approach behaviors towards alcohol‐related stimuli. [less ▲]

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See detailDie Notwendigkeit inklusiver Bildung für die Erneuerung der Governancekonzepte: Deutschland und Luxemburg im Vergleich
Powell, Justin J W UL; Merz-Atalik, Kerstin

in Budde, Jürgen (Ed.) Inklusionsforschung im Spannungsfeld von Erziehungswissenschaft und Bildungspolitik (in press)

Die hohe und gestiegene Bedeutung inklusiver Bildung – für Individuen und Gesellschaften gleichermaßen – wird global, national, regional und lokal von verschiedensten Akteur*innen hervorgehoben sowie ... [more ▼]

Die hohe und gestiegene Bedeutung inklusiver Bildung – für Individuen und Gesellschaften gleichermaßen – wird global, national, regional und lokal von verschiedensten Akteur*innen hervorgehoben sowie zunehmend auch wissenschaftlich multidisziplinär diskutiert. Fragen der Steuerung, der Governance, hingegen, sind bisher im deutschsprachigen Raum nur wenig systematisch oder umfassend analysiert worden, obwohl mehrere Wissenschaftsdisziplinen sich zunehmend mit diesen Fragen auseinandersetzen. Während politikwissenschaftliche Analysen die Machtstrukturen, Pfadabhängigkeiten und Entscheidungsprozesse fokussieren haben soziologische Analysen die globale Diffusion von Diskursen und Normen sowie systembedingte Komplexitäten und Umsetzungsschwierigkeiten vielfältiger Reformen verdeutlicht. Die Erziehungswissenschaft, nicht nur in der deutsch-sprachigen Welt, hat sich lange Zeit schwer getan, sich eindeutig zu den brisanten bildungs- als auch sozialpolitischen Fragen der inklusiven Bildung – auch die zentrale Frage der Governance – zu positionieren, weil es das fundamentale Verhältnis von Allgemeiner und Sonderpädagogik hinterfragt sowie in letzter Konsequenz die Transformation des gegliederten und hochgradig selektiven Bildungswesen verlangt. Dieser Band beleuchtet eben dieses Spannungsverhältnis aus verschiedenen Perspektiven; in diesem Beitrag wird deshalb versucht, verschiedene Dimensionen der Governance auf der Forschungsagenda zu platzieren, wie auch in zwei konkreten Fällen – Deutschland und Luxemburg – zu vertiefen. [less ▲]

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See detailA Polynomial Time Subsumption Algorithm for Nominal Safe $ELO_{\bot}$ under Rational Closure
Casini, Giovanni UL; Straccia, Umberto; Meyer, Thomas

in Information Sciences (in press)

Description Logics (DLs) under Rational Closure (RC) is a well-known framework for non-monotonic reasoning in DLs. In this paper, we address the concept subsumption decision problem under RC for nominal ... [more ▼]

Description Logics (DLs) under Rational Closure (RC) is a well-known framework for non-monotonic reasoning in DLs. In this paper, we address the concept subsumption decision problem under RC for nominal safe $ELO_{\bot}$, a notable and practically important DL representative of the OWL 2 profile OWL 2 EL. Our contribution here is to define a polynomial time subsumption procedure for nominal safe $ELO_{\bot}$ under RC that relies entirely on a series of classical, monotonic $EL_{\bot}$ subsumption tests. Therefore, any existing classical monotonic $EL_{\bot}$ reasoner can be used as a black box to implement our method. We then also adapt the method to one of the known extensions of RC for DLs, namely Defeasible Inheritance-based DLs without losing the computational tractability. [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)

Detailed reference viewed: 23 (0 UL)