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See detailThe evolution of the right to an effective remedy and to a fair trial in direct and indirect taxation: Are we there yet?
Pantazatou, Aikaterini UL

in Bonelli, Matteo; Eliantonio, Mariolina; Gentile, Giulia (Eds.) Article 47 of the EU Charter and effective judicial protection: The Court of Justice’s perspective (in press)

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See detailAuswirkungen der Grenzschließungen auf die systemrelevanten Arbeitskräfte und den grenzüberschreitenden Arbeitsmarkt in der Großregion während der Covid-19-Pandemie
Nienaber, Birte UL; Funk, Ines; Dörrenbächer, H. Peter et al

in Brodowski, Dominik; Nesselhauf, Jonas; Weber, Florian (Eds.) Pandemisches Virus - nationales Handeln (in press)

With the border closures in spring 2020, it became difficult for cross-border workers - also in the so-called "Großregion" / "Grande-Région" - to reach their jobs. Especially essential workers in the ... [more ▼]

With the border closures in spring 2020, it became difficult for cross-border workers - also in the so-called "Großregion" / "Grande-Région" - to reach their jobs. Especially essential workers in the health, rescue and industrial sectors were at the centre of the debate about a lack of solidarity between the different border regions and countries. This article analyses the impact of border closures on different aspects of solidarity in the Greater Region, the border region with the highest number of cross-border workers in Europe. Solidarity as a European value has been put to the test - both between countries (e.g. through the 'theft' of key labour and border controls making cross-border mobility almost impossible) and between different groups of workers, such as teleworkers and non-teleworkers, as well as between cross-border commuters and non-cross-border commuters, who have been treated differently, for example through short-time working schemes (e.g. in the health sector). [less ▲]

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See detailThe distributive impact of the Luxembourg tax-benefit system: a more comprehensive measurement
Vergnat, Vincent; d'Ambrosio, Conchita UL; Liégeois, Philippe

in Public Finance Review (in press)

This article studies the distribution of income in Luxembourg by integrating two aspects that have been previously neglected: indirect taxation and in-kind transfers. The integration of the latter is ... [more ▼]

This article studies the distribution of income in Luxembourg by integrating two aspects that have been previously neglected: indirect taxation and in-kind transfers. The integration of the latter is essential in Luxembourg, the country with the highest public expenditure per capita in the OECD. These issues have been understudied because of some methodological challenges, including the lack of data containing all the necessary information for this type of analysis. However, with the EUROMOD microsimulation model, different data sources, and imputation methods, we are able to obtain a more complete view of the income distribution in Luxembourg. We find that, as in many developed countries, indirect taxes are regressive. On the other hand, in-kind transfers play an important role in reducing income inequality, in particular through education and health services. [less ▲]

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See detailShort-Packet Communications in Multi-Hop Networks with WET: Performance Analysis and Deep Learning-Aided Optimization
Nguyen, Toan Van; Nguyen, van Dinh UL; Costa, Daniel Benevides da et al

in IEEE Transactions on Wireless Communications (in press)

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See detailMomentary Subjective Age is Associated with Perceived and Physiological Stress in the Daily Lives of Old and Very Old Adults
Kornadt, Anna Elena UL; Pauly, Theresa; Schilling, Oliver et al

in Psychology and Aging (in press)

Subjective age, that is the age people feel in relation to their chronological age, can vary on a day-to-day and even momentary basis. Previous long-term and daily-diary studies have shown that elevated ... [more ▼]

Subjective age, that is the age people feel in relation to their chronological age, can vary on a day-to-day and even momentary basis. Previous long-term and daily-diary studies have shown that elevated stress covaries with older subjective age. However, it is an open question whether such links can also be observed at the momentary level within a given day and go beyond self-reports of stress. Moving ahead, we investigated how two indicators of stress (self-reported: perceived stress; physiological: salivary cortisol) are associated with the age people feel on a momentary basis. We examined data from 118 older (Mage = 66.67 years) and 36 very old adults (Mage = 85.92 years) who reported their momentary subjective age and perceived stress and also provided saliva samples up to seven times a day over seven consecutive days. Dynamic structural equation models showed that both higher momentary perceived stress and higher cortisol levels preceding the measurement predicted an older momentary subjective age. In contrast, subjective age at the previous measurement did not predict subsequent stress. These effects were moderated by participant age group and grip strength, albeit not consistently. Our results corroborate and extend earlier findings that both self-reported and physiological stress are important explanatory variables for people’s subjective age variation even on relatively short time scales, and shed light on differential time-ordered dynamics between stress and subjective age in daily life. Findings also inform theoretical models of subjective age that highlight the importance of contextual, momentary influences on how old people feel and help better understand how biological and psychological processes are intertwined in later life. [less ▲]

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See detail„Ich will mein altes Leben zurück“ – Einblicke in die veränderten Beziehungen, Aktivitäten und das Wohlbefinden luxemburgischer Kinder in der Pandemie
Kirsch, Claudine UL; Neumann, Sascha

in Diskurs Kindheits- und Jugendforschung (in press)

The Covid-19 pandemic has changed children's lives. This paper presents the changes during the pandemic of children’s well-being, relationships and everyday activities from the perspective of six to ... [more ▼]

The Covid-19 pandemic has changed children's lives. This paper presents the changes during the pandemic of children’s well-being, relationships and everyday activities from the perspective of six to twelve-year-olds in Luxembourg. The data draw on interviews carried out in 2020 and standardised surveys in 2020 and 2021. The results show that all children were affected by the pandemic but experienced it differently. Many children expressed fears and worries right at the beginning of the pandemic and these emotions intensified over time. Their leisure time activities shifted from more outside to more domestic activities during the pandemic which in our view corresponds to an intermediate “domestication of childhood”. The survey in the summer of 2021 confirms that many of these changes remained or intensified. [less ▲]

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See detailTranslanguaging in frühkindlichen Bildungseinrichtungen in Luxemburg – mehrsprachiges Handeln von Kindern und Pädagoginnen
Kirsch, Claudine UL; Mortini, Simone; Kemp, Valérie UL

in Meier, Jörg; İnci, Dirim; Blaschitz, Verena (Eds.) Handbuch Mehrsprachigkeit (in press)

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See detailLocal scaling limits of Lévy driven fractional random fields
Pilipauskaite, Vytauté UL; Surgailis, Donatas

in Bernoulli (in press)

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See detailSemiparametric estimation of McKean-Vlasov SDEs
Belomestny, Denis; Pilipauskaite, Vytauté UL; Podolskij, Mark UL

in Annales de l'Institut Henri Poincaré (B) Probabilités et Statistiques (in press)

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See detailAn (Un)Necessary Evil - Users’ (Un)Certainty about Smartphone App Permissions and Implications for Privacy Engineering
Bongard, Kerstin UL; Sterckx, Jean-Louis; Rossi, Arianna UL et al

in 2022 7th IEEE European Symposium on Security and Privacy Workshops (EuroSPW) (in press)

App permission requests are a control mechanism meant to help users oversee and safeguard access to data and resources on their smartphones. To decide whether to accept or deny such requests and make this ... [more ▼]

App permission requests are a control mechanism meant to help users oversee and safeguard access to data and resources on their smartphones. To decide whether to accept or deny such requests and make this consent valid, users need to understand the underlying reasons and judge the relevance of disclosing data in line with their own use of an app. This study investigates people’s certainty about app permission requests via an online survey with 400 representative participants of the UK population. The results demonstrate that users are uncertain about the necessity of granting app permissions for about half of the tested permission requests. This implies substantial privacy risks, which are discussed in the paper, resulting in a call for user-protecting interventions by privacy engineers. [less ▲]

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See detailAn Axiomatic Approach to the Measurement of Comparative Female Disadvantage
Chakravarty, Satya; Chattopadhyay, Nachiketa; d'Ambrosio, Conchita UL

in Social Indicators Research (in press)

Female comparative disadvantage refers to the mismatch of the female with respect to achievements in different dimensions of human well-being in comparison with the corresponding achievements of the male ... [more ▼]

Female comparative disadvantage refers to the mismatch of the female with respect to achievements in different dimensions of human well-being in comparison with the corresponding achievements of the male. This paper axiomatically derives a general family of female comparative disadvantage indicators which has very important policy implications. The axioms employed are shown to be ‘independent’. An empirical illustration of the general index is provided using the UNDP data on mean years of schooling, life expectancy at birth and gross national income per capita in 2018. Results show that female comparative disadvantage is not necessarily related to standard measures of human development, such as the HDI, and is present even in countries reaching very high human development. The factor where policy intervention is needed the most is income. [less ▲]

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See detailWhen the Going Gets Tough, Do the Tough Go Shopping?
Pan, Xiaodan; Dresner, Martin; Mantin, Benny UL

in Journal of Business Logistics (in press)

This study examines the impacts of consumer confidence on stockpiling behavior and, subsequently, retail inventory management. We show how stockpiling behavior evolved during the “Great Recession” of 2008 ... [more ▼]

This study examines the impacts of consumer confidence on stockpiling behavior and, subsequently, retail inventory management. We show how stockpiling behavior evolved during the “Great Recession” of 2008-2009 as consumer confidence waned and demonstrate the impact of this development on inventory management. Drawing on the two-segment household inventory theory consisting of non-stockpiling and stockpiling segments, we use a panel dataset (2005-2015) to calibrate household inventory holdings. This dataset then serves as input for a retailer-level case study. Our empirical analysis reveals significant impacts from changing stockpiling behavior. When consumer confidence is low, both stockpiling and non-stockpiling segments respond by reducing weekly consumption rates; however, the stockpiling segment also significantly lengthens the time between shopping trips, and ultimately increases the duration of inventory holdings. These changes to consumption and stockpiling add complexity to inventory planning, requiring retailers to carefully adjust inventory levels to maintain service levels. [less ▲]

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See detailGlobal Mega-Science: Universities Scientize the World
Baker, David UL; Powell, Justin J W UL

Book published by Stanford University Press (2023)

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See detailWhich Factors Play a Role in Coco Issuance? Evidence from European Banks.
Wolff, Christian UL

in The Journal of Derivatives (2022), (Fall),

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See detailThe Wasserstein Impact Measure (WIM): A practical tool for quantifying prior impact in Bayesian statistics
Ley, Christophe UL; Ghaderinezhad, Fatemeh; Serrien, Ben

in Computational Statistics and Data Analysis (2022), 174

The prior distribution is a crucial building block in Bayesian analysis, and its choice will impact the subsequent inference. It is therefore important to have a convenient way to quantify this impact, as ... [more ▼]

The prior distribution is a crucial building block in Bayesian analysis, and its choice will impact the subsequent inference. It is therefore important to have a convenient way to quantify this impact, as such a measure of prior impact will help to choose between two or more priors in a given situation. To this end a new approach, the Wasserstein Impact Measure (WIM), is introduced. In three simulated scenarios, the WIM is compared to two competitor prior impact measures from the literature, and its versatility is illustrated via two real datasets. [less ▲]

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See detailTranslanguaging pedagogy and creative activism for early education in multilingual Luxembourg
Aleksic, Gabrijela UL

Scientific Conference (2022, September 07)

Luxembourg is a highly linguistically and culturally diverse country. In early education, there are 64 % of four-year old children who not speak Luxembourgish at home (MENJE, 2018). From 2017 ... [more ▼]

Luxembourg is a highly linguistically and culturally diverse country. In early education, there are 64 % of four-year old children who not speak Luxembourgish at home (MENJE, 2018). From 2017, multilingual early education is mandatory, which obliges teachers to develop children’s Luxembourgish, familiarizing them with French, and valuing their home languages. Therefore, the present project aimed to: (1) offer an 18-hours professional development (PD) course in translanguaging pedagogy to 40 teachers over 6 months, (2) strengthen home-school collaboration, and (3) support children’s linguistic, socio-emotional, and cognitive development and engagement in the classroom. The results from teacher questionnaires, focus groups, and interviews, showed that there was some positive change regarding the attitudes towards children’s home languages. The interviews with 17 parents indicated that there was a need for more home-school collaboration. The tests in early literacy and numeracy with 23 preschool children over one year, identified that children performed higher in their home languages. The video observations showed that when the teachers used children’s languages in the classroom, this impacted positively their well-being. Following the principles of creative activism, the author produced: (1) the website with over 100 practical activities on how teachers can involve children’s languages and families, (2) the illustrated book Sumak for parents, showing difficulties with integration in a new country, and (3) the illustrated book, Mara’s song for preschool children, showing how Mara finds her way in the new classroom. [less ▲]

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See detailIndicators for assessing the necessity of power system flexibility: a systematic review and literature meta‐analysis
Bhuiyan, Rajon UL; Weissflog, Jan; Schoepf, Michael et al

Scientific Conference (2022, September)

There are different flexibility options to align power systems to volatile feed-in of renewable electricity sources. The flexibility options differ in the dimensions of time, spatiality, and resource type ... [more ▼]

There are different flexibility options to align power systems to volatile feed-in of renewable electricity sources. The flexibility options differ in the dimensions of time, spatiality, and resource type. To make policy decisions on future energy systems, it is necessary to get a top-down indication of how much power system flexibility is needed. With the ongoing energy transition, there is yet no comprehensive overview of indicators that describe which dimension of flexibility will be necessary to what extent for different energy systems. Therefore, this paper provides a first overview of indicators that can be used to assess the necessity of power system flexibility. Thus, we do a systematic literature review to identify indicators that allow us to estimate the necessity of power system flexibility. We conduct a meta-analysis of these indicators and categorize them as indicators that either stand for an increasing or decreasing necessity of power system flexibility. Our paper can help inform policy, assess needed changes to system operations, increase stakeholder acceptance and investor confidence in implementing new technology and measures. [less ▲]

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See detailRadio Regulation Compliance of NGSO Constellations’ Interference towards GSO Ground Stations
Jalali, Mahdis UL; Ortiz Gomez, Flor de Guadalupe UL; Lagunas, Eva UL et al

in IEEE International Symposium on Personal, Indoor and Mobile Radio Communications, 12–15 September 2022, Virtual Conference (2022, September)

The commercial low earth orbiting (LEO) satellite constellations have shown unprecedented growth. Accordingly, the risk of generating harmful interference to the geostationary orbit (GSO) satellite ... [more ▼]

The commercial low earth orbiting (LEO) satellite constellations have shown unprecedented growth. Accordingly, the risk of generating harmful interference to the geostationary orbit (GSO) satellite services increases with the number of satel- lites in such mega-constellations. As the GSO arc encompasses the primary and existing satellite assets providing essential fixed and broadcasting satellite services, the interference avoidance for this area is of the utmost importance. In particular, non- geostationary orbit (NGSO) operators should comply with the regulations set up both by their national regulators and by the International Telecommunications Union (ITU) to minimize the impact of emissions on existing GSO and non-GSO systems. In this paper, we first provide an overview of the most recent radio regulations that dictate the NGSO-GSO spectral co-existence. Next, we analyze the NGSO-GSO radio frequency interference for the downlink scenario, following the so-called time-simulation methodology introduced by ITU. The probability distribution of aggregated power flux-density for NGSO co-channel interference is evaluated and assessed, adopting different degrees of exclusion angle strategy for interference avoidance. We conclude the paper by discussing the resulting implications for the continuity of operation and service provision and we provide remarks for future work [less ▲]

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See detailObfuscating LLVM Intermediate Representation Source Code with NSGA-II
de la Torre, Juan Carlos; Aragó-Jurado, José Miguel; Jareño, Javier et al

in 15th Intl. Conf. on Computational Intelligence in Security for Information Systems (CISIS'22) (2022, September)

With the generalisation of distributed computing paradigms to sustain the surging demands for massive processing and data-analytic capabilities, the protection of the intellectual property tied to the ... [more ▼]

With the generalisation of distributed computing paradigms to sustain the surging demands for massive processing and data-analytic capabilities, the protection of the intellectual property tied to the executed programs transferred onto these remote shared platforms becomes critical. A more and more popular solution to this problem consists in applying obfuscating techniques, in particular at the source code level. Informally, the goal of obfuscation is to conceal the purpose of a program or its logic without altering its functionality, thus preventing reverse-engineering on the program even with the help of computing resources. This allows to protect software against plagiarism, tampering, or finding vulnerabilities that could be used for different kinds of attacks. The many advantages of code obfuscation, together with its low cost, makes it a popular technique. This paper proposes a novel methodology for source code obfuscation relying on the reference LLVM compiler infrastructure that can be used together with other traditional obfuscation techniques, making the code more robust against reverse engineering attacks. The problem is defined as a Multi-Objective Combinatorial Optimization (MOCO) problem, where the goal is to find sequences of LLVM optimizations that lead to highly obfuscated versions of the original code. These transformations are applied to the back-end pseudo- assembly code (i.e., LLVM Intermediate Representation), thus avoiding any further optimizations by the compiler. Three different problem flavours are defined and solved with popular NSGA-II genetic algorithm. The promising results show the potential of the proposed technique. [less ▲]

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