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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 ▲]

Detailed reference viewed: 109 (13 UL)
See detailLegal Documents on Islam in Europe: Luxembourg
Poirier, Philippe UL; Pirenne, Elsa UL; Papastathis, Konstantinos UL et al

Book published by Brill (in press)

Annotated Legal Documents on Islam in Luxembourg consist of an annotated book of currently valid legal documents affecting the status of Islam and Muslims in Luxembourg. By legal documents are meant the ... [more ▼]

Annotated Legal Documents on Islam in Luxembourg consist of an annotated book of currently valid legal documents affecting the status of Islam and Muslims in Luxembourg. By legal documents are meant the texts of legislation, including relevant secondary legislation, as well as significant court decisions. Each legal text will be preceded by an introduction describing the historical, political and legal circumstances of its adoption, plus a short paragraph summarising its content. The legal texts will be published in the original language while the annotations and supporting material will be in English. The focus of the book is on the religious dimensions of being Muslim in Luxembourg, i.e. on individuals' access to practise their religious obligations and on the ability to organise and manifest their religious life. It's a part of a project will cover the 28 member states of the European Union (including Croatia), Norway and Switzerland plus the European Union and the European Court of Justice. [less ▲]

Detailed reference viewed: 384 (46 UL)
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See detailCharacterization of field homomorphisms through Pexiderized functional equations
Gselmann, Eszter; Kiss, Gergely UL; Vincze, Csaba

in Journal of Difference Equations and Applications (in press)

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See detailVisual characterization of associative quasitrivial nondecreasing functions on finite chains
Kiss, Gergely UL

in Fuzzy Sets and Systems (in press)

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See detailYolanda von Vianden und das Yolanda-Epos
Sieburg, Heinz UL

E-print/Working paper (in press)

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See detailThe Fundamental Right to Data Protection of Blockchain Users seen through the Applicability of the GDPR
Jolly, Loren UL

in Borges, Georg; Sorge, Christoph (Eds.) IT Law and Legal Informatics (in press)

The aim of this chapter is to highlight the different issues that one faces when trying to ensure the fundamental right to data protection of blockchain users. The provisions of the General Data ... [more ▼]

The aim of this chapter is to highlight the different issues that one faces when trying to ensure the fundamental right to data protection of blockchain users. The provisions of the General Data Protection Regulation are used as an example of the difficulties. Here, two principal issues are addressed: issues regarding the addressees of the General Data Protection Regulation's provisions and issues regarding the qualification and treatment of data available on permissionless and permissioned blockchains. Finally, this article highlights the consequences that these uncertainties may have on the protection of users’ fundamental rights and the necessity to ensure legal certainty through additional guidance from the European legislator or upcoming case-law. [less ▲]

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See detailRegional foreign banks and financial inclusion: Evidence from Africa
Leon, Florian UL; Zins, Alexandra

in Economic Modelling (in press)

Regional foreign banks expanded quickly over the past decade in developing and emerging countries and have a growing influence in banking systems. We question whether the development of African regional ... [more ▼]

Regional foreign banks expanded quickly over the past decade in developing and emerging countries and have a growing influence in banking systems. We question whether the development of African regional foreign banks, also called Pan-African banks, influences financial inclusion of firms and households. To this end, we combine the World Bank Global Findex database and the World Bank Enterprise Surveys with a hand-collected database on the presence of regional foreign banks. We find that Pan-African banks presence increases firms’ access to credit and limited evidence that they favor financial access of the middle class by restoring confidence in banks. We suggest that this impact is related to the adoption of an aggressive strategy aiming at gaining market shares rather than through the exploitation of informational and technological advantages. [less ▲]

Detailed reference viewed: 130 (3 UL)
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See detailL’autobiographie dans la littérature de l’immigration italienne du Luxembourg et de la Grande Région
Cicotti, Claudio UL

in Cicotti, Claudio (Ed.) La volonté d s'écrire (in press)

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See detailDo banks and microfinance institutions compete? Microevidence from Madagascar
Leon, Florian UL; Baraton, Pierrick

in Economic Development and Cultural Change (in press)

This paper examines whether the loan strategy of a microfinance institution is shaped by the entry of a bank. Specifically, we investigate whether the distance between a borrower of a microfinance ... [more ▼]

This paper examines whether the loan strategy of a microfinance institution is shaped by the entry of a bank. Specifically, we investigate whether the distance between a borrower of a microfinance institution and the closest bank influences loan conditions provided by the microfinance institution. We use an original panel dataset of 32,374 loans granted to 14,834 borrowers provided by one of the largest microfinance institutions in Madagascar between 2008 and 2014. We find that the closer a bank is located to a given MFI borrower, the larger the loan obtained and the less collateral required. We also find that the effect is stronger for clients that could be more easily caught by banks (i.e., large firms and clients without a previous relationship with the MFI). [less ▲]

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See detailCorruption and tax compliance: evidence from small retailers in Bamako, Mali
Bertinelli, Luisito UL; Bourgain, Arnaud UL; Leon, Florian UL

in Applied Economics Letters (in press)

We investigate the impact of corruption on tax compliance using a sample of 700 small business in Bamako, Mali. The main contribution of this paper is to focus on micro-enterprises (including semi-formal ... [more ▼]

We investigate the impact of corruption on tax compliance using a sample of 700 small business in Bamako, Mali. The main contribution of this paper is to focus on micro-enterprises (including semi-formal and informal ones), while existing works concentrate on large and formal firms. Our results show that (i) even very small firms pay taxes (two-thirds of firms pay taxes in our sample); and, (ii) paying bribes reduces significantly tax compliance. This latter finding is robust (i) to the addition of a set of control variables accounting for other determinants, (ii) to treatment for endogeneity, and (iii) the use of a different proxy for tax compliance. [less ▲]

Detailed reference viewed: 168 (14 UL)
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See detailPerceptual approaches to the study of German
Purschke, Christoph UL

in Bousquette, Joshua; Pickl, Simon (Eds.) The Oxford Handbook of the German Language (in press)

Detailed reference viewed: 21 (1 UL)
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See detailMapping knowledge and perceptions of language: societal multilingualism and its socio-pragmatic grounding
Purschke, Christoph UL; Schmalz, Mirjam

in Jucker, Andreas; Hausendorf, Heiko (Eds.) Pragmatics of Space (in press)

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See detailHigh-performance modeling of concrete ageing
Habera, Michal UL; Zilian, Andreas UL

in Proceedings in Applied Mathematics and Mechanics (in press)

Long-term behaviour of concrete structural elements is very important for evaluation of its health and serviceability range. The phenomena that must be considered are complex and lead to coupled ... [more ▼]

Long-term behaviour of concrete structural elements is very important for evaluation of its health and serviceability range. The phenomena that must be considered are complex and lead to coupled multiphysics formulations. Such formulations are difficult not only from physical perspective, but also from computational perspective. In this contribution attention to computational efficiency and effective implementation is payed. Presented model for concrete ageing is based on microprestress-solidification (MPS) theory of Bazant [1], Kunzel’s model for heat and moisture transport [2] and Mazars model for damage [3]. Ageing linear viscoelastic response, which is immanent to MPS theory and concrete creep, leads to ordinary differetial equation for internal variables solved for every quadrature/nodal point. Numerical structure of the finite element discretisation is examined. Few simplifications on physical model lead to a very efficient linear algebra problem for which standard preconditioned Krylov solvers are reviewed. In parallel, weak and strong scaling tests are performed. All results are produced within open-source finite element framework FEniCS [4]. These models are usually a basis for more involved thermo-hygro-chemo-mechanical (THCM) models with migrating chemical species. It is anticipated, that presented results will help practitioners or other structural engineerers with the choice of suitable and efficient methods for long-term concrete modeling. [less ▲]

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See detailUpdate Internationales und Europäisches Steuerrecht
Sinnig, Julia UL

in Taeger, Jürgen (Ed.) Tagungsband DSRI-Herbstakademie 2020 (in press)

Im Berichtszeitraum dieses Updates rief die OECD zu einem zweiten Öffentlichkeitsbetei-ligungsverfahren auf und erarbeitete einen präziseren Lösungsansatz zur Besteuerung digitalisierter Geschäftsmodelle ... [more ▼]

Im Berichtszeitraum dieses Updates rief die OECD zu einem zweiten Öffentlichkeitsbetei-ligungsverfahren auf und erarbeitete einen präziseren Lösungsansatz zur Besteuerung digitalisierter Geschäftsmodelle, der in einer Veröffentlichung im Januar 2020 vorgestellt wurde. Auf Ebene der Europäischen Union gab es im Berichtszeitraum keine Weiterent-wicklung der Richtlinienvorschläge zu einer Digitalsteuer und dem Konzept der „signifi-kanten digitalen Präsenz“. Der EuGH urteilte am 3. März 2020 in Hinblick auf die unions-rechtliche Vereinbarkeit zweier ungarischer Umsatzsteuern. Dieses Urteil erlaubt erste Rückschlüsse bezüglich der Europarechtskonformität umsatzbasierter Steuern, wie bspw. auch im Berichtszeitraum eingeführte Digitalsteuern einzelner Mitgliedstaaten. Dieser Beitrag knüpft an die Vorträge von Prof. Dr. Jens M. Schmittmann und der Verfasserin anlässlich der Herbstakademien 2018 in Bochum und 2019 in Oldenburg, sowie dem Vortrag der Verfasserin anlässlich der Herbstakademie 2017 in Heidelberg an. [less ▲]

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See detailA new synuclein-transgenic mouse model for early Parkinson's reveals molecular features of preclinical disease
Hendrickx, Diana M.; Garcia, Pierre; Ashrafi, Amer et al

in Molecular Neurobiology (in press)

Understanding Parkinson’s disease (PD) in particular in its earliest phases, is important for diagnosis and treatment. However, human brain samples are collected post- mortem, reflecting mainly end stage ... [more ▼]

Understanding Parkinson’s disease (PD) in particular in its earliest phases, is important for diagnosis and treatment. However, human brain samples are collected post- mortem, reflecting mainly end stage disease. Because brain samples of mouse models can be collected at any stage of the disease process, they are useful to investigate PD progression. Here, we compare ventral midbrain transcriptomics profiles from α- synuclein transgenic mice with a progressive, early PD-like striatal neurodegeneration across different ages using pathway, gene set and network analysis methods. Our study uncovers statistically significant altered genes across ages and between genotypes with known, suspected, or unknown function in PD pathogenesis and key pathways associated with disease progression. Among those are genotype-dependent alterations associated with synaptic plasticity, neurotransmission, as well as mitochondria-related genes and dysregulation of lipid metabolism. Age-dependent changes were among others observed in neuronal and synaptic activity, calcium homeostasis, and membrane receptor signaling pathways, many of which linked to G- protein coupled receptors. Most importantly, most changes occurred before neurodegeneration was detected in this model, which points to a sequence of gene expression events that may be relevant for disease initiation and progression. It is tempting to speculate that molecular changes similar to those changes observed in our model happen in midbrain dopaminergic neurons before they start to degenerate. In other words, we believe we have uncovered molecular changes that accompany the progression from preclinical to early PD. [less ▲]

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See detailGene selection for optimal prediction of cell position in tissues from single-cell transcriptomics
Tanevski, Jovan; Nguyen, Thin; Truong, Buu et al

in Life Science Alliance (in press)

Single-cell RNA-seq (scRNAseq) technologies are rapidly evolving. While very informative, in standard scRNAseq experiments the spatial organization of the cells in the tissue of origin is lost. Conversely ... [more ▼]

Single-cell RNA-seq (scRNAseq) technologies are rapidly evolving. While very informative, in standard scRNAseq experiments the spatial organization of the cells in the tissue of origin is lost. Conversely, spatial RNA-seq technologies designed to maintain cell localization have limited throughput and gene coverage. Mapping scRNAseq to genes with spatial information increases coverage while providing spatial location. However, methods to perform such mapping have not yet been benchmarked. To fill this gap, we organized the DREAM Single-Cell Transcriptomics challenge focused on the spatial reconstruction of cells from the Drosophila embryo from scRNAseq data, leveraging as silver standard, genes with in situ hybridization data from the Berkeley Drosophila Transcription Network Project reference atlas. The 34 participating teams used diverse algorithms for gene selection and location prediction, while being able to correctly localize clusters of cells. Selection of predictor genes was essential for this task. Predictor genes showed a relatively high expression entropy, high spatial clustering and included prominent developmental genes such as gap and pair-rule genes and tissue markers. Application of the Top-10 methods to a zebrafish embryo dataset yielded similar performance and statistical properties of the selected genes than in the Drosophila data. This suggests that methods developed in this challenge are able to extract generalizable properties of genes that are useful to accurately reconstruct the spatial arrangement of cells in tissues. [less ▲]

Detailed reference viewed: 169 (4 UL)
See detailHumanities als Rekonstrukteure des Rechts
Becker, Katrin UL

in the Ends of the Humanities (in press)

Detailed reference viewed: 95 (5 UL)
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See detailFunctional Convergence of U-processes with Size-Dependent Kernels
Döbler, Christian UL; Kasprzak, Mikolaj UL; Peccati, Giovanni UL

in Annals of Applied Probability (in press)

Detailed reference viewed: 49 (9 UL)