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See detailOpinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14) on the French Intégration Fiscale
Haslehner, Werner UL; García Prats, Alfredo; Gutmann, Daniel et al

in European Taxation (2016)

The Confédération Fiscale Européenne welcomes the Court’s clarification that cross-border company structures may not automatically be excluded from all the benefits of group taxation regimes but that ... [more ▼]

The Confédération Fiscale Européenne welcomes the Court’s clarification that cross-border company structures may not automatically be excluded from all the benefits of group taxation regimes but that rather, in general, a case-by-case assessment has to be made. This resolves concerns arising from the X Holding case, which, it is now clear, only addresses cross-border loss relief and perhaps tax-neutral intra-group transactions. [less ▲]

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See detailOpinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15 “Pro-Rata Personal Deductions”), Concerning Personal and Family Tax Benefits in Multi-State Situations
Haslehner, Werner UL; García Prats, Alfredo; Heydt, Volker et al

in European Taxation (2018)

The CFE welcomes the pro-rata approach to personal and family deductions developed in the X decision. In doing so, the Court contributes to the establishment of the internal market. Indeed, the pro-rata ... [more ▼]

The CFE welcomes the pro-rata approach to personal and family deductions developed in the X decision. In doing so, the Court contributes to the establishment of the internal market. Indeed, the pro-rata approach supports an open market economy with free competition, an efficient allocation of production factors, tax neutrality, a level playing field, international tax neutrality, the ability-to-pay principle, the direct benefit principle and origin-based taxation. The CFE, however, also notes that implementation of the principles established by X will pose a number of technical and policy issues for domestic legislators that have not yet been addressed by the Court. These include the calculation of the relevant proportions of income and possible mechanisms to avoid “cherry picking” by non-residents. [less ▲]

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See detailOpportunistic Beamforming and Scheduling for OFDMA Systems
Svedman, Patrick; Wilson, Sarah Kate; Cimini, Leonard J. et al

in IEEE Transactions on Communications (2007), 55(5), 941952

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See detailOpportunities and Challenges of DLT (Blockchain) in Mobility and Logistics
Fridgen, Gilbert UL; Guggenberger, Nikolas; Hoeren, Thomas et al

Report (2019)

This report presents the economic potential, legal framework, and technical foundations required to understand distributed ledger (DL) / blockchain technology and llustrates the opportunities and ... [more ▼]

This report presents the economic potential, legal framework, and technical foundations required to understand distributed ledger (DL) / blockchain technology and llustrates the opportunities and challenges they present, especially in the mobility and logistics sectors. It was compiled by the blockchain laboratory at Fraunhofer FIT on behalf of the German Federal Ministry of Transport and Digital Infrastructure (BMVI). Its intended audience comprises young companies seeking, for example, a legal assessment of data protection issues related to DL and blockchain technologies, decisionmakers in the private sector wishing concrete examples to help them understand how this technology can impact existing and emerging markets and which measures might be sensible from a business perspective, public policymakers and politicians wishing to familiarize themselves with this topic in order to take a position, particularly in the mobility and logistics sectors, and members of the general public interested in the technology and its potential. The report does not specifically address those with a purely academic or scientific interest in these topics, although parts of it definitely reflect the current state of academic discussion. [less ▲]

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See detailOpportunities for enhanced lean construction management using Internet of Things standards
Dave, Bhargav; Kubler, Sylvain UL; Främling, Kary et al

in Automation in Construction (2016), 61

Traditionally, production control on construction sites has been challenging, and still remains challenging. The ad-hoc production control methods that are usually used, most of which are informal, foster ... [more ▼]

Traditionally, production control on construction sites has been challenging, and still remains challenging. The ad-hoc production control methods that are usually used, most of which are informal, foster uncertainty that prevents smooth production flow. Lean construction methods such as the Last Planner System have partially tackled this problem by involving site teams into the decision making process and having them report back to the production management system. However, such systems have relatively long “lookahead” planning cycles to respond to the dynamic production requirements of construction, where daily, if not hourly control is needed. New solutions have been proposed such as VisiLean, KanBIM, etc., but again these types of construction management systems require the proximity and availability of computer devices to workers. Through this paper, the authors investigate how the communication framework underlying such construction management systems can be further improved so as to fully or partially automate various communication functions across the construction project lifecycle (e.g., to enable lean and close to real-time reporting of production control information). To this end, the present paper provides evidences of how the Internet of Things (IoT) and related standards can contribute to such an improvement. The paper then provides first insights – through various construction scenarios – into how the proposed communication framework can be beneficial for various actors and core business perspectives, from lean construction management to the management of the entire building lifecycle. [less ▲]

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See detailOpportunity to Leverage Information-as-an-Asset in the IoT -- The road ahead
Kubler, Sylvain UL; Yoo, Min-Jung; Cassagnes, Cyril UL et al

in 3rd International Conference on Future Internet of Things and Cloud (2015, August 24)

In traditional product companies, creating value meant identifying enduring customer needs and manufacturing well-engineered solutions. Two hundred and fifty years after the start of the Industrial ... [more ▼]

In traditional product companies, creating value meant identifying enduring customer needs and manufacturing well-engineered solutions. Two hundred and fifty years after the start of the Industrial Revolution, this pattern of activity plays out every day, especially in a connected world where products are no longer one-and-done. Making money is not anymore limited to physical product sales and other revenue streams become possible after the initial product sale, which are service-based information and knowledge in today's IoT (including subscriptions and apps, new analytics for cognitive capabilities...). While information and knowledge are the "new oil" of the IoT era, it nonetheless remains challenging to perceive and extract the real value of those assets, as information is not as tangible and concrete as physical assets. In this respect, this paper introduces the major "laws of information" and discusses how these laws can be leveraged to their full extend thanks to the IoT possibilities. Further, the paper discusses the key challenges that remain to be addressed in today's IoT to concretize such laws. Finally, a set of real-life business use cases identified by the Open Platform 3.0TM Forum are presented from the information law perspectives. [less ▲]

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See detailOpposite feedback from mTORC1 to H-ras and K-ras4B downstream of SREBP1
Posada, IMD; Lectez, B; Siddiqui, FA et al

in Scientific Reports (2017)

As a major growth factor transducer, Ras is an upstream activator of mTORC1, which further integrates nutrient and energy inputs. To ensure a contextual coupling of cell division via Ras/MAPK-signalling ... [more ▼]

As a major growth factor transducer, Ras is an upstream activator of mTORC1, which further integrates nutrient and energy inputs. To ensure a contextual coupling of cell division via Ras/MAPK-signalling and growth via mTORC1-signalling, feedback loops from one pathway back to the other are required. Here we describe a novel feedback from mTORC1, which oppositely affects oncogenic H-ras- and K-ras-signalling output, and as a consequence stemness properties of tumourigenic cells. Amino acid stimulation of mTORC1 increases the processed form of SREBP1, a major lipidome regulator. We show that modulation of the SREBP1 levels downstream of S6K1 has opposite effects on oncogenic H-ras and K-ras nanoscale membrane organisation, ensuing signalling output and promotion of mammospheres expressing these oncogenes. Our data suggest that modulation of phosphatidic acid, a major target of SREBP1 controlled lipid metabolism, is sufficient to affect H-ras and K-ras oppositely in the membrane. Thus mTORC1 activation increases H-ras-, but decreases K-ras-signalling output in cells transformed with the respective oncogene. Given the different impact of these two Ras isoforms on stemness, our results could have implications for stem cell biology and inhibition of cancer stem cells. [less ▲]

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See detailOpposition à injonction de payer européenne : note sous CJEU, 13 juin 2013, Goldbet
Cuniberti, Gilles UL

in Droit et procédures (2013)

Opposition à injonction de payer et compétence européenne.

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See detailL’opposition parlé / chanté et voix/ silence dans Partage de midi de Paul Claudel
Deregnoncourt, Marine UL

in Esquisses (2017), (2017),

La problématique qui sera traitée dans cet article concerne l’opposition entre le parlé et le chanté et la voix et le silence mise au jour par Paul Claudel dans Partage de midi. Notre propos sera divisé ... [more ▼]

La problématique qui sera traitée dans cet article concerne l’opposition entre le parlé et le chanté et la voix et le silence mise au jour par Paul Claudel dans Partage de midi. Notre propos sera divisé en trois parties. La première d’entre elles s’intéressera à la reprise et à l’adaptation de Paul Claudel du drame romantique Tristan und Isolde. En quoi Partage de midi s’apparente-t-il à cet opéra wagnérien et en quoi s’en distancie-t-il ? La deuxième partie, quant à elle, s’axera spécifiquement sur l’opposition entre le parlé et le chanté perceptible dans le drame claudélien. En ce qui concerne la troisième partie, elle se focalisera davantage l’opposition entre la voix et le silence également prégnante dans Partage de midi. Nous verrons ainsi que les limites et frontières artistiques sont, dans cette œuvre, poreuses. [less ▲]

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See detailLes oppositions à l’euro
Clavert, Frédéric UL

in Wassenberg, Birte; Clavert, Frédéric; Hamman, Philippe (Eds.) Contre l’Europe ? Antieuropéanisme, euroscepticisme, altereuropéanisme dans la construction européenne de 1945 à nos jours (2010)

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See detailOptic, electrooptic and dielectric properties of novel antiferroelectric liquid crystal compounds
Jägemalm, P.; Lagerwall, Jan UL; Dahlgren, A et al

in Ferroelectrics (2000)

The optic, electrooptic and dielectric spectroscopy characterisation of novel four-ring thiophene-based chiral esters comprising suitably 5,5’-disubstituted 2,2’-bithiophene (antiferroelectrics) is ... [more ▼]

The optic, electrooptic and dielectric spectroscopy characterisation of novel four-ring thiophene-based chiral esters comprising suitably 5,5’-disubstituted 2,2’-bithiophene (antiferroelectrics) is reported. The two compounds exhibit interesting hysteresis in their phase sequences, and we show that even whole phases (e.g. their relatively wide ferri-phases) may be suppressed by the surface interactions in thin cells. [less ▲]

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See detailOptical absorption and electron energy loss spectra of carbon and boron nitride nanotubes: a first-principles approach
Marinopoulos, A. G.; Wirtz, Ludger UL; Marini, A. et al

in Applied Physics A : Materials Science & Processing (2004), 78(8), 1157-1167

We present results for the optical absorption spectra of small-diameter single-walled carbon and boron nitride nanotubes obtained by ab initio calculations in the framework of time-dependent density ... [more ▼]

We present results for the optical absorption spectra of small-diameter single-walled carbon and boron nitride nanotubes obtained by ab initio calculations in the framework of time-dependent density-functional theory. We compare the results with those obtained for the corresponding layered structures, i.e. the graphene and hexagonal boron nitride sheets. In particular, we focus on the role of depolarization effects, anisotropies, and interactions in the excited states. We show that the random phase approximation reproduces well the main features of the spectra when crystal local field effects are correctly included, and discuss to what extent the calculations can be further simplified by extrapolating results obtained for the layered systems to results expected for the tubes. The present results are relevant for the interpretation of data obtained by recent experimental tools for nanotube characterization, such as optical and fluorescence spectroscopies, as well as polarized resonant Raman scattering spectroscopy. We also address electron energy loss spectra in the small-q momentum-transfer limit. In this case, the interlayer and intertube interactions play an enhanced role with respect to optical spectroscopy. [less ▲]

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See detailOptical absorption in small BN and C nanotubes
Wirtz, Ludger UL; Olevano, V.; Marinopoulos, A. G. et al

in AIP Conference Proceedings (2003), 685

We present a theoretical study of the optical absorption spectrum of small boron-nitride and carbon nanotubes using time-dependent density-functional theory and the random phase approximation. Both for C ... [more ▼]

We present a theoretical study of the optical absorption spectrum of small boron-nitride and carbon nanotubes using time-dependent density-functional theory and the random phase approximation. Both for C and BN tubes, the absorption of light polarized perpendicular to the tube-axis is strongly suppressed due to local field effects. Since BN-tubes are wide band-gap insulators, they only absorb in the ultra-violet energy regime, independently of chirality and diameter. In comparison with the spectra of the single C and BN-sheets, the tubes display additional fine-structure which stems from the (quasi-) one-dimensionality of the tubes and sensitively depends on the chirality and tube diameter. This fine structure can provide additional information for the assignment of tube indices in high resolution optical absorption spectroscopy. [less ▲]

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See detailOptical absorption of hexagonal boron nitride and BN nanotubes
Wirtz, Ludger UL; Marini, A.; Rubio, A.

in AIP Conference Proceedings (2005), 786

present calculations for the optical absorption spectra of hexagonal boron nitride (hBN) and BN nanotubes, using many-body perturbation theory. Solution of the Bethe-Salpeter equation for hBN leads to ... [more ▼]

present calculations for the optical absorption spectra of hexagonal boron nitride (hBN) and BN nanotubes, using many-body perturbation theory. Solution of the Bethe-Salpeter equation for hBN leads to optical absorption and loss spectra where the positions and shapes of the peaks are strongly dominated by excitonic effects. The binding energy of the first exciton is about 0.71 eV. Comparison of the calculations with recently measured optical absorption and EELS demonstrates that DFT underestimates the "true" band gap of BN by 2.25 eV. This band gap difference can be partially (hot not completely) reproduced by a calculation of the quasi-particle band-structure on the level of the GW-approximation. We show, how the lower dimensionality of BN nanotubes leads to a much stronger excitonic binding energy and at the same time to a larger quasi-particle gap. This leaves the position of the first absorption peak almost unchanged. However, the difference in the series of excitonic peaks allows the spectroscopic distinction between BN nanotubes and bulk BN. [less ▲]

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See detailOPTICAL ANALYSIS OF EFFICIENCY LIMITATIONS OF CU(IN,GA)SE2 GROWN UNDER COPPER EXCESS
Babbe, Finn UL

Doctoral thesis (2019)

Solar cells made from the compound semiconductor Cu(In,Ga)Se2 reach efficiencies of 22:9 % and are thus even better than multi crystalline silicon solar cells. All world records are achieved using ... [more ▼]

Solar cells made from the compound semiconductor Cu(In,Ga)Se2 reach efficiencies of 22:9 % and are thus even better than multi crystalline silicon solar cells. All world records are achieved using absorber layers with an overall copper deficient composition, but Cu-rich grown samples have multiple favourable properties. However, especially losses in the open circuit voltage limit the device performance. Within this work these efficiency limitations of chalcopyrites grown with copper excess are investigated. The work has been divided into four chapters addressing different scientific questions. (i) Do alkali treatments improve Cu-rich absorber layers? The alkali treatment, which lead to the recent improvements of the efficiency world record, is adapted to CuInSe2 samples with Cu-rich composition. The treatment leads to an improvement of the VOC which originates roughly equally from an improvement of the bulk and the removal of a defect close to the interface. The treatment also improves the VOC of Cu-poor samples. In both cases, the treatment increases the fill factor (FF) and leads to a reduction of copper content at the surface. (ii) Is the VOC limited by deep defects in Cu-rich Cu(In,Ga)Se2? A deep defect, which likely limits the VOC, is observed in photoluminescence measurements (PL) independent of a surface treatment. The defect level is proposed to originate from the second charge transition of the CuIn antisite defect (CuIn(-1/-2)). During the investigation also a peak at 0:9 eV is detected and attributed to a DA-transition involving a third acceptor situated (135 ± 10) meV above the valence band. The A3 proposed to originate from the indium vacancy (VIn). Furthermore the defect was detected in admittance measurements and in Cu(In,Ga)Se2 samples with low gallium content. (iii) Is the diode factor intrinsically higher in Cu-rich chalcopyrites? Cu-rich solar cells exhibit larger diode ideality factors which reduce the FF. A direct link between the power law exponent from intensity dependent PL measurements of absorbers and the diode factor of devices is derived and verified using Cu-poor Cu(In,Ga)Se2 samples. This optical diode factor is the same in Cu-rich and Cu-poor samples. (iv) Is the quasi Fermi level splitting (qFLs) of Cu-rich Cu(In,Ga)Se2 absorber layers comparable to Cu-poor samples? Measuring the qFLs of passivated Cu-rich and Cu-poor Cu(In,Ga)Se2 samples, on average a 120 meV lower splitting is determined for Cu-rich samples. This difference increases with gallium content and is likely linked to a defect moving deeper into the bandgap, possibly related to the second charge transition of the CuIn antisite defect. Overall, samples with Cu-rich composition are not limited by the diode factor. However, a deep defect band causes recombination lowering the qFLs and thus the VOC. This defect is not removed by alkali treatments. A key component to improve Cu-rich solar cells in the future, especially Cu(In,Ga)Se2, will be to remove or passivate this defect level. [less ▲]

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See detailOptical and vibrational properties of 2D materials with ab-initio techniques
Wirtz, Ludger UL

Presentation (2013, April 13)

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