Last 7 days
Bookmark and Share    
See detailDie Umsetzung der Digitalsteuer in der Europäischen Union (Teil II)
Sinnig, Julia UL; Schmittmann, Jens M.

in Der Steuerberater (2021), 72(6), 166-172

Detailed reference viewed: 12 (0 UL)
Peer Reviewed
See detailRotation group bias in European Union social indicators
Fusco, Alessio UL; Gallo, Giovanni; van Kerm, Philippe UL

in Guio, Anne-Catherine; Marlier, Eric; Nolan, Brian (Eds.) Improving the understanding of poverty and social exclusion in Europe (2021)

EU-SILC relies on a 4-wave rotating panel design. A new population sample is drawn every year and selected respondents are interviewed annually for up to four years. A complete EU-SILC cross-section ... [more ▼]

EU-SILC relies on a 4-wave rotating panel design. A new population sample is drawn every year and selected respondents are interviewed annually for up to four years. A complete EU-SILC cross-section dataset therefore contains data from samples drawn independently in four different years. This paper applies influence function regressions methods to examine to what extent the rotating panel design of EU-SILC influences the estimates of four social indicators such as income poverty rates or income inequality measures, in other words whether a “rotation group bias” is observed. Our analysis of the 2014 EU-SILC cross-sectional data highlights that estimates of income inequality and poverty rates for newer rotation groups are often higher than for older ones. Individuals interviewed at least twice (and especially those who have been three or more years in the sample) tend to drag the selected social indicators downwards, compared to individuals interviewed for the first time. These impacts remain significant even when accounting for different socio-demographic characteristics of households. Not all countries are affected by the bias however. [less ▲]

Detailed reference viewed: 32 (1 UL)
Full Text
Peer Reviewed
See detailSoft law Evropských orgánů dohledu: nezávazné unijní akty se závaznými vnitrostátními účinky
Hubkova, Pavlina UL

in Právní rozhledy (2021), 29(17), 573-583

In the EU, some tasks in the area of financial regulation were delegated to the European Supervisory Authorities (ESAs). These EU agencies are empowered, among others, to issue guidelines and ... [more ▼]

In the EU, some tasks in the area of financial regulation were delegated to the European Supervisory Authorities (ESAs). These EU agencies are empowered, among others, to issue guidelines and recommendations, i. e. soft law acts. From the Union's point of view, these acts are not legally binding. However, in the Czech context and mainly due to their enforcement by the Czech National Bank (CNB), these acts become practically binding for their main addressees - financial institutions. Such a setting demonstrates how multilevel regulation and enforcement in the EU work. The article analyses the Czech regulatory context and the practice of the CNB in order to show that ESA soft law acts may be genuine soft law in the relation between the EU and the Member States, but they are capable to induce binding legal effects on the national level when the national competent authority decides, within its discretion, to comply with them. Based on this analysis, the article also addresses issues related to the control and possible judicial review of ESA soft law. [less ▲]

Detailed reference viewed: 55 (6 UL)
See detailVerfahrensrechtliche Aspekte im Steuerrecht in der Informationstechnologie (Teil III)
Sinnig, Julia UL; Schmittmann, Jens M.

in Der Steuerberater (2021), 72(9), 260-265

Detailed reference viewed: 10 (0 UL)
Full Text
Peer Reviewed
See detailGerman Labor Emigration in Times of Technological Change: Occupational Characteristics and Geographical Patterns
Decieux, Jean Philippe Pierre UL; Mergener, Alexandra

in Sustainability (2021), 13(3),

Technological change has altered labor market demands within well-developed societies implying global competition for skilled labor and, as a consequence, new forms of labor migration. So far, patterns of ... [more ▼]

Technological change has altered labor market demands within well-developed societies implying global competition for skilled labor and, as a consequence, new forms of labor migration. So far, patterns of this labor migration have been underexplored. Thus, the article analyzes characteristics, geographies and possible underlying drivers of workers migrating from Germany as an exemplary case for a well-developed country. Relying on probability-based and unique data, our findings reveal that, besides demand for people with higher levels of education, performing specific occupational tasks is also in demand in the global competition for talent. Hence, Germans in jobs with a high proportion of analytical non-routine tasks are more likely to emigrate than those with predominantly manual routine tasks. Moreover, the results show that global discrepancies concerning the technological development between the country of origin and the country to which they emigrate are a crucial contextual driver attracting this specifically demanded work force. Workers mainly performing analytical non-routine tasks within their job tend to move to countries which are technologically more developed than Germany while individuals performing jobs with a high share of non-routine manual or interactive tasks tend to emigrate to countries that are less technologically developed than Germany. [less ▲]

Detailed reference viewed: 39 (0 UL)
See detailUmsatzsteuerliche Fragen unter besonderer Berücksichtigung des Fernverkaufs (Teil IV)
Sinnig, Julia UL; Schmittmann, Jens M.

in Der Steuerberater (2021), 72(10), 300-304

Detailed reference viewed: 15 (0 UL)
Full Text
Peer Reviewed
See detailNo Interface, No Problem: Gesture Recognition on Physical Objects Using Radar Sensing
Attygalle, Nuwan T.; Leiva, Luis A. UL; Kljun, Matjaž et al

in Sensors (2021), 21(17),

Detailed reference viewed: 64 (3 UL)
Full Text
Peer Reviewed
See detailAttentive Sequence-to-Sequence Modeling of Stroke Gestures Articulation Performance
Kumar T., Lokesh; Leiva, Luis A. UL

in IEEE Transactions on Human-Machine Systems (2021), 51(6),

Detailed reference viewed: 62 (2 UL)
Full Text
Peer Reviewed
See detailStudying Chinese Foreign Policy Narratives: Introducing the Ministry of Foreign Affairs Press Conferences Corpus
Mochtak, Michal UL; Turcsanyi, Richard Q.

in Journal of Chinese Political Science (2021), 26(Dec), 743761

The paper presents an original corpus of the Chinese Ministry of Foreign Affairs press conferences. The dataset is a unique source of information on official positions and diplomatic narratives of China ... [more ▼]

The paper presents an original corpus of the Chinese Ministry of Foreign Affairs press conferences. The dataset is a unique source of information on official positions and diplomatic narratives of China mapping almost two decades of its foreign policy discourse. The corpus contains almost 23 000 question – answer dyads from 2002 to 2020 ready to be used for analytical purposes. We argue the dataset is an important contribution to the scholarship on Chinese foreign policy stimulating further research using corpus based methods while employing both qualitative and quantitative strategies. We demonstrate possible applications of the corpus with two case studies: first maps the diplomatic discourse towards the US under the presidency of Hu Jintao and Xi Jinping (employing quantitative tools), while second analyzes narratives concerning the South China Sea disputes (employing more qualitative approach). [less ▲]

Detailed reference viewed: 34 (2 UL)
Full Text
Peer Reviewed
See detailCOBREXA.jl: constraint-based reconstruction and exascale analysis
Kratochvil, Miroslav UL; Heirendt, Laurent UL; Wilken, St Elmo et al

in Bioinformatics (2021)

COBREXA.jl is a Julia package for scalable, high-performance constraint-based reconstruction and analysis of very large-scale biological models. Its primary purpose is to facilitate the integration of ... [more ▼]

COBREXA.jl is a Julia package for scalable, high-performance constraint-based reconstruction and analysis of very large-scale biological models. Its primary purpose is to facilitate the integration of modern high performance computing environments with the processing and analysis of large-scale metabolic models of challenging complexity. We report the architecture of the package, and demonstrate how the design promotes analysis scalability on several use-cases with multi-organism community models.https://doi.org/10.17881/ZKCR-BT30.Supplementary data are available at Bioinformatics online. [less ▲]

Detailed reference viewed: 64 (8 UL)
Full Text
Peer Reviewed
See detailSORA Methodology for Multi-UAS Airframe Inspections in an Airport
Martinez Luna, Carol UL; Sanchez Cuevas, Pedro Jesus UL; Gerasimou, Simos et al

in Drones (2021), 5(4 141),

Deploying Unmanned Aircraft Systems (UAS) in safety- and business-critical operations requires demonstrating compliance with applicable regulations and a comprehensive understanding of the residual risk ... [more ▼]

Deploying Unmanned Aircraft Systems (UAS) in safety- and business-critical operations requires demonstrating compliance with applicable regulations and a comprehensive understanding of the residual risk associated with the UAS operation. To support these activities and enable the safe deployment of UAS into civil airspace, the European Union Aviation Safety Agency (EASA) has established a UAS regulatory framework that mandates the execution of safety risk assessment for UAS operations in order to gain authorization to carry out certain types of operations. Driven by this framework, the Joint Authorities for Rulemaking on Unmanned Systems (JARUS) released the Specific Operation Risk Assessment (SORA) methodology that guides the systematic risk assessment for UAS operations. However, existing work on SORA and its applications focuses mainly on single UAS operations, offering limited support for assuring operations conducted with multiple UAS and with autonomous features. Therefore, the work presented in this paper analyzes the application of SORA for a Multi-UAS airframe inspection (AFI) operation, that involves deploying multiple UAS with autonomous features inside an airport. We present the decision-making process of each SORA step and its application to a multiple UAS scenario. The results shows that the procedures and safety features included in the Multi-AFI operation such as workspace segmentation, the independent multi-UAS AFI crew proposed, and the mitigation actions provide confidence that the operation can be conducted safely and can receive a positive evaluation from the competent authorities. We also present our key findings from the application of SORA and discuss how it can be extended to better support multi-UAS operations. [less ▲]

Detailed reference viewed: 72 (11 UL)
Full Text
Peer Reviewed
See detailProximal Policy Optimisation for a Private Equity Recommitment System
Kieffer, Emmanuel UL; Pinel, Frederic UL; Meyer, Thomas et al

in Springer CCIS series (2021)

Recommitments are essential for limited partner investors to maintain a target exposure to private equity. However, recommitting to new funds is irrevocable and expose investors to cashflow uncertainty ... [more ▼]

Recommitments are essential for limited partner investors to maintain a target exposure to private equity. However, recommitting to new funds is irrevocable and expose investors to cashflow uncertainty and illiquidity. Maintaining a specific target allocation is therefore a tedious and critical task. Unfortunately, recommitment strategies are still manually designed and few works in the literature have endeavored to develop a recommitment system balancing opportunity cost and risk of default. Due to its strong similarities to a control system, we propose to “learn how to recommit” with Reinforcement Learning (RL) and, more specifically, using Proximal Policy Optimisation (PPO). To the best of our knowledge, this is the first attempt a RL algorithm is applied to private equity with the aim to solve the recommitment problematic. After training the RL model on simulated portfolios, the resulting recommitment policy is compared to state-of-the-art strategies. Numerical results suggest that the trained policy can achieve high target allocation while bounding the risk of being overinvested. [less ▲]

Detailed reference viewed: 100 (6 UL)
Full Text
Peer Reviewed
See detailThe TRPV2 channel mediates Ca2+ influx and the Delta 9-THC-dependent decrease in osmotic fragility in red blood cells
Belkacemi, Anouar; Fecher-Trost, Claudia; Tinschert, Rene et al

in HAEMATOLOGICA (2021), 106(8), 2246-2250

Detailed reference viewed: 29 (1 UL)
Full Text
Peer Reviewed
See detailA deep learning-based concept for high throughput image flow cytometry
Martin-Wortham, Julie; Recktenwald, Steffen M.; Lopes, Marcelle G. M. et al

in APPLIED PHYSICS LETTERS (2021), 118(12),

We propose a flow cytometry concept that combines a spatial optical modulation scheme and deep learning for lensless cell imaging. Inspired by auto-encoder techniques, an artificial neural network mimics ... [more ▼]

We propose a flow cytometry concept that combines a spatial optical modulation scheme and deep learning for lensless cell imaging. Inspired by auto-encoder techniques, an artificial neural network mimics the optical transfer function of a particular microscope and camera for certain types of cells once trained and reconstructs microscope images from simple waveforms that are generated by cells in microfluidic flow. This eventually enables the label-free detection of cells at high throughput while simultaneously providing their corresponding brightfield images. The present work focuses on the computational proof of concept of this method by mimicking the waveforms. Our suggested approach would require a minimum set of optical components such as a collimated light source, a slit mask, and a light sensor and could be easily integrated into a ruggedized lab-on-chip device. The method is benchmarked with a well-investigated dataset of red blood cell images. [less ▲]

Detailed reference viewed: 26 (0 UL)
Full Text
Peer Reviewed
See detailAcanthocyte Sedimentation Rate as a Diagnostic Biomarker for Neuroacanthocytosis Syndromes: Experimental Evidence and Physical Justification.
Darras, Alexis; Peikert, Kevin; Rabe, Antonia et al

in Cells (2021), 10(4),

(1) Background: Chorea-acanthocytosis and McLeod syndrome are the core diseases among the group of rare neurodegenerative disorders called neuroacanthocytosis syndromes (NASs). NAS patients have a ... [more ▼]

(1) Background: Chorea-acanthocytosis and McLeod syndrome are the core diseases among the group of rare neurodegenerative disorders called neuroacanthocytosis syndromes (NASs). NAS patients have a variable number of irregularly spiky erythrocytes, so-called acanthocytes. Their detection is a crucial but error-prone parameter in the diagnosis of NASs, often leading to misdiagnoses. (2) Methods: We measured the standard Westergren erythrocyte sedimentation rate (ESR) of various blood samples from NAS patients and healthy controls. Furthermore, we manipulated the ESR by swapping the erythrocytes and plasma of different individuals, as well as replacing plasma with dextran. These measurements were complemented by clinical laboratory data and single-cell adhesion force measurements. Additionally, we followed theoretical modeling approaches. (3) Results: We show that the acanthocyte sedimentation rate (ASR) with a two-hour read-out is significantly prolonged in chorea-acanthocytosis and McLeod syndrome without overlap compared to the ESR of the controls. Mechanistically, through modern colloidal physics, we show that acanthocyte aggregation and plasma fibrinogen levels slow down the sedimentation. Moreover, the inverse of ASR correlates with the number of acanthocytes (R2=0.61, p=0.004). (4) Conclusions: The ASR/ESR is a clear, robust and easily obtainable diagnostic marker. Independently of NASs, we also regard this study as a hallmark of the physical view of erythrocyte sedimentation by describing anticoagulated blood in stasis as a percolating gel, allowing the application of colloidal physics theory. [less ▲]

Detailed reference viewed: 32 (0 UL)
Full Text
Peer Reviewed
See detailLingering Dynamics in Microvascular Blood Flow.
Kihm, Alexander; Quint, Stephan; Laschke, Matthias W. et al

in Biophysical journal (2021), 120(3), 432-439

The microvascular networks in the body of vertebrates consist of the smallest vessels such as arterioles, capillaries, and venules. The flow of red blood cells (RBCs) through these networks ensures the ... [more ▼]

The microvascular networks in the body of vertebrates consist of the smallest vessels such as arterioles, capillaries, and venules. The flow of red blood cells (RBCs) through these networks ensures the gas exchange in as well as the transport of nutrients to the tissues. Any alterations in this blood flow may have severe implications on the health state. Because the vessels in these networks obey dimensions similar to the diameter of RBCs, dynamic effects on the cellular scale play a key role. The steady progression in the numerical modeling of RBCs, even in complex networks, has led to novel findings in the field of hemodynamics, especially concerning the impact and the dynamics of lingering events when a cell meets a branch of the network. However, these results are yet to be matched by a detailed analysis of the lingering experiments in vivo. To quantify this lingering effect in in vivo experiments, this study analyzes branching vessels in the microvasculature of Syrian golden hamsters via intravital microscopy and the use of an implanted dorsal skinfold chamber. It also presents a detailed analysis of these lingering effects of cells at the apex of bifurcating vessels, affecting the temporal distribution of plasmatic zones of blood flow in the branches and even causing a partial blockage in severe cases. [less ▲]

Detailed reference viewed: 26 (0 UL)
Full Text
Peer Reviewed
See detailThe Erythrocyte Sedimentation Rate and Its Relation to Cell Shape and Rigidity of Red Blood Cells from Chorea-Acanthocytosis Patients in an Off-Label Treatment with Dasatinib.
Rabe, Antonia; Kihm, Alexander; Darras, Alexis et al

in Biomolecules (2021), 11(5),

BACKGROUND: Chorea-acanthocytosis (ChAc) is a rare hereditary neurodegenerative disease with deformed red blood cells (RBCs), so-called acanthocytes, as a typical marker of the disease. Erythrocyte ... [more ▼]

BACKGROUND: Chorea-acanthocytosis (ChAc) is a rare hereditary neurodegenerative disease with deformed red blood cells (RBCs), so-called acanthocytes, as a typical marker of the disease. Erythrocyte sedimentation rate (ESR) was recently proposed as a diagnostic biomarker. To date, there is no treatment option for affected patients, but promising therapy candidates, such as dasatinib, a Lyn-kinase inhibitor, have been identified. METHODS: RBCs of two ChAc patients during and after dasatinib treatment were characterized by the ESR, clinical hematology parameters and the 3D shape classification in stasis based on an artificial neural network. Furthermore, mathematical modeling was performed to understand the contribution of cell morphology and cell rigidity to the ESR. Microfluidic measurements were used to compare the RBC rigidity between ChAc patients and healthy controls. RESULTS: The mechano-morphological characterization of RBCs from two ChAc patients in an off-label treatment with dasatinib revealed differences in the ESR and the acanthocyte count during and after the treatment period, which could not directly be related to each other. Clinical hematology parameters were in the normal range. Mathematical modeling indicated that RBC rigidity is more important for delayed ESR than cell shape. Microfluidic experiments confirmed a higher rigidity in the normocytes of ChAc patients compared to healthy controls. CONCLUSIONS: The results increase our understanding of the role of acanthocytes and their associated properties in the ESR, but the data are too sparse to answer the question of whether the ESR is a suitable biomarker for treatment success, whereas a correlation between hematological and neuronal phenotype is still subject to verification. [less ▲]

Detailed reference viewed: 42 (0 UL)
Full Text
Peer Reviewed
See detailEvaluation of global ocean tide models based on tidal gravity observations in China
Tan, Hongbo; Francis, Olivier UL; Wu, Guiju et al

in Geodesy and Geodynamics (2021), 12(6), 451-458

Previous studies show that the calculated loading effects from global ocean tide models do not match actual measurements of gravity attraction and loading effects in Southeast Asia. In this paper, taking ... [more ▼]

Previous studies show that the calculated loading effects from global ocean tide models do not match actual measurements of gravity attraction and loading effects in Southeast Asia. In this paper, taking advantage of a unique network of gravity tidal stations all over the Chinese mainland, we compare the observed and modeled tidal loading effects on the basis of the most recent global ocean tide models. The results show that the average efficiencies of the ocean tidal loading correction for O1, K1, M2 are 77%, 73% and 59%, respectively. The loading correction efficiencies using recent ocean tidal models are better than the 40 years old Schwiderskis model at coastal stations, but relative worse at stations far from ocean. [less ▲]

Detailed reference viewed: 46 (0 UL)
Full Text
See detailThermodynamics of Quantum Collisions
Lourenço Jacob, Samuel UL

Doctoral thesis (2021)

In this thesis, we show how the thermodynamic concepts of heat and work arise at the level of a quantum collision. We consider the collision of a particle travelling in space, described by a wave packet ... [more ▼]

In this thesis, we show how the thermodynamic concepts of heat and work arise at the level of a quantum collision. We consider the collision of a particle travelling in space, described by a wave packet, with a fixed system having internal energy states. Our main finding is that the energy width of the wave packet, which can be narrow or broad with respect to the system energies, plays a crucial role in identifying energy exchanges due to collisions as heat or work. While heat is generated by narrow wave packets effusing with thermal momenta, work is generated by fast and broad wave packets. We compare our results with models of repeated interactions, which despite being inspired by quantum collisions, still present shortcomings when used as a basis for a thermodynamic theory. We show how these difficulties are circumvented by a proper application of quantum scattering theory. [less ▲]

Detailed reference viewed: 29 (1 UL)