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See detailAktuelle Entwicklungen im Steuerrecht in der Informationstechnologie 2018/2019 - Teil 2
Schmittmann, Jens; Sinnig, Julia UL

in Kommunikation und Recht (2020), 23(3), 183-189

Teil zwei des Beitrags knüpft an Teil eins in K&R 2020 xxx an und fasst die wesentlichen Entwicklungen in Legislative und Judikative im deutschen Steuerrecht zusammen, soweit sich Bezüge zur ... [more ▼]

Teil zwei des Beitrags knüpft an Teil eins in K&R 2020 xxx an und fasst die wesentlichen Entwicklungen in Legislative und Judikative im deutschen Steuerrecht zusammen, soweit sich Bezüge zur Informationstechnologie und dem Informationstechnologierecht ergeben. Er knüpft an die Beiträge des Verfassers Prof. Dr. Jens M. Schmittmann in den Vorjahren, sowie dem Beitrag beider Verfasser im vergangenen Jahr und den Vorträgen der Verfasser in Bremen anlässlich der DSRI Herbstakademie 2019 an. [less ▲]

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See detailNetzWerk 3
Böwen, Petra UL; Flammang, Manou Laure UL

Report (2020)

"NetzWerk- Wissenschaft trifft Praxis, Politik und Oeffentlichkeit" ist eine regelmäßig ersccheinende Publikation und dokumentiert die vielfältigen Angebote des PraxisBüros der uni.lu. Das PraxisBüro- die ... [more ▼]

"NetzWerk- Wissenschaft trifft Praxis, Politik und Oeffentlichkeit" ist eine regelmäßig ersccheinende Publikation und dokumentiert die vielfältigen Angebote des PraxisBüros der uni.lu. Das PraxisBüro- die nationale Plattform der Sozialen Arbeit in Luxemburg- bietet allen Akteuren Vernetzung, Austausch, Veranstaltungen und Informationen aus Luxemburg und der Großregion. Das Schwerpunktthema dieser Ausgabe: "Soziale Arbeit und Digitalisierung"; der Praxis- und Kontakttag am 24.10.2019 [less ▲]

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See detailTraining Curriculum for European Thoracic Surgeons: A Joint Initiative of the European Society of Thoracic Surgeons and the European Respiratory Society
Massard, Gilbert UL; Tabin, Nathalie; Konge, Lars et al

in European Journal of Cardio-Thoracic Surgery (2020)

Because of the differing definitions of the margins of thoracic surgery as a specialty and the variability in the training curricula among European countries, the European Society of Thoracic Surgeons ... [more ▼]

Because of the differing definitions of the margins of thoracic surgery as a specialty and the variability in the training curricula among European countries, the European Society of Thoracic Surgeons formed a task force to elaborate a consensual proposal. The first step comprised creating a harmonized syllabus that was completed and published in 2018. This publication presents a proposal for a curriculum upon which the task force and the external expert reviewers have agreed. The curriculum was developed by the task force: each module and item describe the expected level of knowledge, skills and attitudes to be attained by the participants; learning opportunities, assessment tools and minimal clinical exposures have been defined as well. Competence in terms of non-technical skills has been defined for each module according to the CanMEDS (http://www.royalcollege.ca/rcsite/canmeds/canmeds-framework-e) glossary. The different modules were subsequently submitted to an internal and an external review process and re-edited accordingly before final validation. The authors hope that this document will serve as a roadmap for both thoracic surgical trainees and mentors. It should further guide continuous professional development. However, evolving scientific and technological advances are expected to modify the diagnosis and treatment of diseases and disorders in the future and hence will mandate periodical revisions of the document. [less ▲]

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See detailVolumes of quasifuchsian manifolds
Schlenker, Jean-Marc UL

in Journal of Differential Geometry (2020)

Quasifuchsian hyperbolic manifolds, or more generally convex co-compact hyperbolic manifolds, have infinite volume, but they have a well-defined ``renormalized'' volume. We outline some relations between ... [more ▼]

Quasifuchsian hyperbolic manifolds, or more generally convex co-compact hyperbolic manifolds, have infinite volume, but they have a well-defined ``renormalized'' volume. We outline some relations between this renormalized volume and the volume, or more precisely the ``dual volume'', of the convex core. On one hand, there are striking similarities between them, for instance in their variational formulas. On the other, object related to them tend to be within bounded distance. Those analogies and proximities lead to several questions. Both the renormalized volume and the dual volume can be used for instance to bound the volume of the convex core in terms of the Weil-Petersson distance between the conformal metrics at infinity. [less ▲]

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See detailCybermenaces, enjeux et sécurité : entretien avec Stéphane Bortzmeyer et Mohsen Souissi (Afnic)
Schafer, Valerie UL

in Flux: Cahiers Scientifiques Internationaux Réseaux et Territoires (2020), 2019/4

Si les cyberattaques récentes au Moyen-Orient, menées via les noms de domaine, ont eu un vaste écho médiatique fin février 2019, tandis que la revue Défense et Sécurité Internationale consacrait un ... [more ▼]

Si les cyberattaques récentes au Moyen-Orient, menées via les noms de domaine, ont eu un vaste écho médiatique fin février 2019, tandis que la revue Défense et Sécurité Internationale consacrait un dossier spécial à la techno-guérilla, les menaces qui pèsent sur les réseaux informatiques ne sont pas nouvelles. L’Afnic – Association Française pour le Nommage Internet en Coopération –, gestionnaire historique du .fr, fait partie des acteurs français confrontés au quotidien aux enjeux de sécurité des réseaux Internet et veille notamment à la sécurité des noms de domaine et au bon fonctionnement du .fr, en terme de disponibilité mais aussi d’intégrité. Mohsen Souissi, alors Responsable des Sécurité des Sys- tèmes d’information (RSSI) à l’Afnic, qu’il a intégrée en 2000 et où il était précédemment responsable Recherche et développement (R&D) de 2007 à 2016, et Stéphane Bortzmeyer, auteur de Cyberstructure (C&F Éditions, 2018) et ingénieur à l’Afnic depuis seize ans, après avoir été administrateur pour plusieurs systèmes et réseaux universitaires et de centres de recherche, reviennent sur les cybermenaces et les enjeux de sécurité auxquels ils sont confrontés. [less ▲]

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See detailTowards Tactile Internet in Beyond 5G Era: Recent Advances, Current Issues and Future Directions
Sharma, Shree Krishna UL; Woungang, Isaac; Anpalagan, Alagan et al

in IEEE Access (2020)

Tactile Internet (TI) is envisioned to create a paradigm shift from the content-oriented communications to steer/control-based communications by enabling real-time transmission of haptic information (i.e ... [more ▼]

Tactile Internet (TI) is envisioned to create a paradigm shift from the content-oriented communications to steer/control-based communications by enabling real-time transmission of haptic information (i.e., touch, actuation, motion, vibration, surface texture) over Internet in addition to the conventional audiovisual and data traffics. This emerging TI technology, also considered as the next evolution phase of Internet of Things (IoT), is expected to create numerous opportunities for technology markets in a wide variety of applications ranging from teleoperation systems and Augmented/Virtual Reality (AR/VR) to automotive safety and eHealthcare towards addressing the complex problems of human society. However, the realization of TI over wireless media in the upcoming Fifth Generation (5G) and beyond networks creates various non-conventional communication challenges and stringent requirements in terms of ultra-low latency, ultra-high reliability, high data-rate connectivity, resource allocation, multiple access and quality-latency-rate tradeoff. To this end, this paper aims to provide a holistic view on wireless TI along with a thorough review of the existing state-of-the-art, to identify and analyze the involved technical issues, to highlight potential solutions and to propose future research directions. First, starting with the vision of TI and recent advances and a review of related survey/overview articles, we present a generalized framework for wireless TI in the Beyond 5G Era including a TI architecture, the main technical requirements, the key application areas and potential enabling technologies. Subsequently, we provide a comprehensive review of the existing TI works by broadly categorizing them into three main paradigms; namely, haptic communications, wireless AR/VR, and autonomous, intelligent and cooperative mobility systems. Next, potential enabling technologies across physical/Medium Access Control (MAC) and network layers are identified and discussed in detail. Also, security and privacy issues of TI applications are discussed along with some promising enablers. Finally, we present some open research challenges and recommend promising future research directions. [less ▲]

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See detailIntroduction to ‘Economic and Monetary Union at Twenty: A Stocktaking of a Tumultuous Second decade’
Howarth, David UL; Verdun, Amy

in Journal of European Integration (2020), 42(3), 287-293

This contribution discusses the two main asymmetries of European Economic and Monetary Union (EMU) as they developed over the past two decades since the launch of the Single Currency. From the outset, EMU ... [more ▼]

This contribution discusses the two main asymmetries of European Economic and Monetary Union (EMU) as they developed over the past two decades since the launch of the Single Currency. From the outset, EMU involved asymmetric degrees of integration in the area of ‘economic’ union (less centralised governance) versus ‘monetary’ union (more supranational governance). With the outbreak of the Sovereign Debt Crisis in 2010, the regime-shaping relevance of a second asymmetry emerged: one roughly between the member states of the Euro Area ‘core’ and those in the ‘periphery’. Each of the two asymmetries have created a range of challenges—institutional, policy and political — that undermine the stability and sustainability of the EMU project. [less ▲]

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See detailOne money, two markets? EMU at twenty and European financial market integration
Howarth, David UL; Quaglia, Lucia

in Journal of European Integration (2020), 42(3), 433-448

This contribution combines neo-functionalism and historical institutionalism to understand the implications of differentiated integration in Economic and Monetary Union (EMU) and Banking Union (BU) for ... [more ▼]

This contribution combines neo-functionalism and historical institutionalism to understand the implications of differentiated integration in Economic and Monetary Union (EMU) and Banking Union (BU) for the single market in financial services in the European Union (EU). From the 1980s, the relaunch of the Single Market and monetary integration in the EU were presented by the supporters of EMU as mutually reinforcing, as in the logic of the Commission’s Report ‘One Market, One Money’. Initially, EMU appeared to reinforce financial integration, especially in the Euro Area banking sector, even though EMU was a case of differentiated integration in the EU. Subsequently, the incomplete EMU triggered the sovereign debt crisis, which undermined financial market integration and was addressed through the establishment of BU, which reinforced differentiated integration. Both EMU and BU have negative implications for the ‘singleness’ of the single market in financial services, potentially resulting in ‘One Money, Two Markets’. [less ▲]

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See detailThe Internet and the EU Market from a historical perspective
Schafer, Valerie UL; Fickers, Andreas UL

in Internet Histories: Digital Technology, Culture and Society (2020), (2),

This special issue is the result of an open call launched two years ago in connection with the activities of the Robert Schuman Initiative, led at the University of Luxembourg by Prof. David Howarth. Our ... [more ▼]

This special issue is the result of an open call launched two years ago in connection with the activities of the Robert Schuman Initiative, led at the University of Luxembourg by Prof. David Howarth. Our call for papers invited scholars to historically analyse the relationship between the EU single market and the internet from a critical perspective. This interdisciplinary issue mainly analyses how the development of the Internet has created major regulatory challenges at the EU level. It looks at the various stakeholders and their changing roles, the regulatory framework and its turning points, underlining policy changes but also strong legacies and continuities within EU policies and debates. [less ▲]

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See detailLes réseaux en péril : destructions, subversions et sabotages (XIXe-XXIe siècles)
Schafer, Valerie UL; Thierry, Benjamin

in Flux: Cahiers Scientifiques Internationaux Réseaux et Territoires (2020), 2019/4(4),

De l’apparition du mot sabotage en France à la fin du XIXe siècle et de sa théorisation notamment par Émile Pouget (Albertelli, 2016) jusqu’aux cyberattaques, en passant par la destruction des axes de ... [more ▼]

De l’apparition du mot sabotage en France à la fin du XIXe siècle et de sa théorisation notamment par Émile Pouget (Albertelli, 2016) jusqu’aux cyberattaques, en passant par la destruction des axes de communication en temps de guerre, les réseaux comportent un grand nombre de vulnérabilités communes en dépit de leur diversité (information et communication, éner- gie, transports, ouvrages d’art, etc.). En cela, ils constituent une cible de choix pour ce qu’ils représentent ou l’organisa- tion qu’ils soutiennent. Comportent-ils des vulnérabilités spé- cifiques contre lesquelles il faudrait se prémunir (Baran, 1964 ; Abramovici, Bradley, 2009) et comment sont-elles négociées, évaluées, gérées ? Les réseaux sont-ils l’objet d’une misotechnie (Jarrige, 2016) particulière ? Quels rôles les réseaux jouent-ils comme cibles ou objectifs dans le cadre des conflits, conven- tionnels ou non (Kempf, 2014 ; Pinsolle, 2015) ? Les cibles, en- jeux et acteurs ont-ils fondamentalement évolué dans le temps (Pasquinelli, 2010) et se distinguent-ils selon les échelles et es- paces d’intervention ? Ce sont ces questions que ce dossier de Flux se propose d’examiner de manière interdisciplinaire, en analysant les actes de destruction, subversion et sabotage des réseaux, ainsi que les vulnérabilités et tentatives de protections spécifiques passées et actuelles. [less ▲]

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See detailA la recherche du Web perdu
Schafer, Valerie UL

Article for general public (2020)

Le Web est archivé depuis 1996 par la fondation Internet Archive de Brewster Kahle, tandis que de plus en plus d’institutions nationales, souvent des bibliothèques, se sont également emparées de cet enjeu ... [more ▼]

Le Web est archivé depuis 1996 par la fondation Internet Archive de Brewster Kahle, tandis que de plus en plus d’institutions nationales, souvent des bibliothèques, se sont également emparées de cet enjeu qu’est la conservation de notre « patrimoine nativement numérique ». Mais à la rapidité de disparition des pages et des sites, au rythme soutenu de modification de leur contenu, répond une impossible exhaustivité. Aussi malgré les quelques 338 milliards de pages archivées par Internet Archive un pan entier de la Toile est perdu : ce constat invite à interroger la sélection des sites et les choix de préservation, mais aussi la nostalgie ou encore le besoin de recontextualiser ce Web du passé, autant d’enjeux qui engagent des acteurs diversifiés - des archivistes aux internautes, en passant par les chercheurs. [less ▲]

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See detailTowards an Executable Methodology for the Formalization of Legal Texts
Libal, Tomer UL; Steen, Alexander UL

in Dastani, Mehdi; Dong, Huimin; van der Torre, Leon (Eds.) Logic and Argumentation. CLAR 2020 (2020, March)

A methodology for the formalization of legal texts is presented. This methodology is based on features of the NAI Suite, a recently developed formalization environment for legal texts. The ability of the ... [more ▼]

A methodology for the formalization of legal texts is presented. This methodology is based on features of the NAI Suite, a recently developed formalization environment for legal texts. The ability of the tool to execute queries is used in order to drive a correct formalization until all queries are validated. The approach is studied on a fragment of the Smoking Prohibition (Children in Motor Vehicles) (Scotland) Act 2016 of the Scottish Parliament. [less ▲]

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See detailBorders in Times of Covid-19 / Grenzen in Zeiten von Covid-19
Wille, Christian UL

Article for general public (2020)

Territoriale Grenzen und soziale Grenzziehungsprozesse gewinnen im Zuge der Covid-19-Pandemie eine zum Teil dramatische Relevanz. Zugleich sind aber auch – und insbesondere in Grenzregionen – neue ... [more ▼]

Territoriale Grenzen und soziale Grenzziehungsprozesse gewinnen im Zuge der Covid-19-Pandemie eine zum Teil dramatische Relevanz. Zugleich sind aber auch – und insbesondere in Grenzregionen – neue (grenzüberschreitende) Allianzen und Solidaritäten zu beobachten. Dieser Beitrag legt keine elaborierte Analyse vor, sondern versteht sich als eine kritische Kommentierung von Grenz(raum)dynamiken in Zeiten der globalen Corona-Pandemie. [less ▲]

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See detailDie Formierung des neuen Sozialbürgers. Eine exemplarische Untersuchung von Subjektivierungswirkungen der Hartz IV-Reform ..
Traue, Boris UL; Hirseland, Andreas; Herma, Holger et al

in Zeitschrift für Diskursforschung / Journal for Discourse Studies (2020), 2(7), 163-189

This paper traces how the endeavour to influence welfare state addressees’ sense of self through ›activating‹ labor market policies is reflected in the biographical action and account of self of a long ... [more ▼]

This paper traces how the endeavour to influence welfare state addressees’ sense of self through ›activating‹ labor market policies is reflected in the biographical action and account of self of a long-term unemployment benefits recipient. It is based on a qualitative longitudinal case study using a combination of discourse, institutional and biographical analysis (›subjectivation analysis‹). The exem- plary case study explores the shift away from the type of the social democratic welfare citizen towards the type of the liberal ›enterprising‹ subject demanded by the interpellations of the activating welfare state. The analysis demonstrates the methodological potential of subjectivation analysis by proving that while the subjects addressed by such interpellations do make the institutional demands and require- ments their own, this form of appropriation does not conform to the aims of active labour market pol- icy; it remains selective and can lead to a ›de-moralisation‹ of the individual’s relationship with the state, a loss of societal solidarity, and to social withdrawal. [less ▲]

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See detailOpinion Statement ECJ-TF 3/2019 on the ECJ Decision of 22 November 2018 in Sofina (Case C-575/17) on Withholding Taxes, Losses, and Territoriality
Haslehner, Werner UL; Garcia Prats, Alfredo; Heydt, Volker et al

in European Taxation (2020), 60(2/3), 91-97

This CFE Opinion Statement, submitted to the EU Institutions on 10 October 2019, comments on the Decision in Sofina (Case C-575/17), in respect of which the Fifth Chamber of the ECJ delivered its decision ... [more ▼]

This CFE Opinion Statement, submitted to the EU Institutions on 10 October 2019, comments on the Decision in Sofina (Case C-575/17), in respect of which the Fifth Chamber of the ECJ delivered its decision on 22 November 2018. The Court held that the imposition of French dividend withholding tax violated the freedom of capital movement in light of the non- resident’s overall loss situation. [less ▲]

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See detailDifferences Between Students’ and Teachers' Fairness Perceptions: Exploring the Potential of a Self-Administered Questionnaire to Improve Teachers' Assessment Practices
Sonnleitner, Philipp UL; Kovacs, Carrie

in Frontiers in Education (2020), 5(17),

The ability to assess learning outcomes is vital to effective teaching. Without understanding what students have learned, it is impossible to tailor information, tasks or feedback adequately to their ... [more ▼]

The ability to assess learning outcomes is vital to effective teaching. Without understanding what students have learned, it is impossible to tailor information, tasks or feedback adequately to their individual needs. Thus, assessment literacy has been increasingly recognized as a core teacher competency in educational research, with many empirical studies investigating teachers’ abilities, knowledge and subjective views in relation to classroom assessment. In contrast, relatively few studies have focused on students’ perspectives of assessment. This is surprising, since gathering students’ feedback on their teachers’ assessment practices seems a logical step toward improving those practices. To help fill this gap, we present an explorative study using the recently developed Fairness Barometer as a tool to help identify specific strengths and weaknesses in individual teachers’ assessment methods. Viewing assessment through the lens of classroom justice theory, the Fairness Barometer asks students and teachers to rate aspects of procedural and informational justice in their own (teachers’) assessment practices. We examined the resulting fairness discrepancy profiles for 10 Austrian secondary school classes (177 students). Results showed wide variation in profile pattern, evidence that both students and teachers can differentiate between different aspects of assessment fairness. Further exploration of the resulting discrepancy-profiles revealed certain problem types, with some teachers differing from their students’ perception in almost every rated aspect, some showing specific assessment-related behaviors that require improvement (e.g., explaining grading criteria of oral exams), and others demonstrating almost identical responses as their students to the addressed fairness aspects. Results clearly indicate the potential of the Fairness Barometer to be used for teacher training and teacher self-development within the domain of teacher assessment literacy. [less ▲]

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See detailNAI: Towards Transparent and Usable Semi-Automated Legal Analysis
Libal, Tomer UL; Steen, Alexander UL

in Schweighöfer, Erich; Hötzendorfer, Walter; Kummer, Franz (Eds.) et al Verantwortungsbewusste Digitalisierung, Tagungsband des 23. Internationalen Rechtsinformatik Symposions IRIS 2020 (2020, February 27)

A prototype for automated reasoning over legal documents, called NAI, is presented. It uses formalized representations of legal documents that are created using a graphical editor that is also provided as ... [more ▼]

A prototype for automated reasoning over legal documents, called NAI, is presented. It uses formalized representations of legal documents that are created using a graphical editor that is also provided as part of NAI. The prototype supports several automated reasoning procedures over the given formalizations, including the execution of user queries. The application of NAI is studied using a fragment of the Scottish Smoking Prohibition (Children in Motor Vehicles) Act 2016. [less ▲]

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