@inproceedings{21323, author = {Mirbabaie, Milad and Hellmann, M.}, booktitle = {Proceedings of the IFIP 8.2 OASIS Workshop on Post-Digitalization 2019}, title = {{Challenges and Opportunities of Artificial Intelligence for Incident Management}}, year = {2019}, } @techreport{20875, author = {Sievers, Sönke and Kengelbach, Jens and Keienburg, Georg and Bader, Maximilian and Degen, Dominik and Gell, Jeff and Nielsen, Jesper}, publisher = {The Boston Consulting Group, Inc., M&A Report}, title = {{Downturns Are a Better Time For Deal Hunting}}, year = {2019}, } @article{4996, abstract = {We analyze the impact of wealth taxes on investment timing decisions under uncertainty and irreversibility by employing a real options model of the Dixit/Pindyck type. Considering that wealth taxes have been (re-)introduced or are under discussion in many countries, investors need decision rules for tax systems with wealth taxation. We integrate different valuation methods for wealth tax purposes, distinguish between broadly and narrowly defined wealth taxes and vary the wealth tax rate to ascertain which wealth tax design is more or less likely to accelerate or delay investment. Our main findings are threefold. First, historical cost valuation reduces the distortive timing effects of wealth taxation compared to fair value accounting. Second, broadening the wealth tax base tends to accelerate investment during high interest rate periods and delay investment during low interest rate periods. Our results predict that wealth taxes with a broad tax base are likely to discourage risky investment in times of near-zero interest rates. These distortive wealth tax base effects, however, can be avoided by granting sufficiently high depreciation deductions for wealth tax purposes. Third, the investment timing effects of wealth tax rate variations are very sensitive to the riskiness of the underlying investment. Moreover, investment timing effects crucially depend upon the depreciation rate for wealth tax purposes. A tax legislator who aims to encourage risk taking should introduce generous depreciation deductions. Our study indicates that if a wealth tax is considered to be politically inevitable, possible harmful investment effects can be mitigated by choosing appropriate valuation methods and parameters.}, author = {Niemann, Rainer and Sureth-Sloane, Caren}, issn = {0044-2372}, journal = {Journal of Business Economics}, number = {4}, pages = {385--415}, publisher = {Springer Nature America, Inc}, title = {{Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility}}, doi = {10.1007/s11573-018-0918-4}, volume = {89}, year = {2019}, } @article{14905, abstract = {A key premise underlying most of the economic literature is that rational decision-makers will choose dominant strategies over dominated alternatives. However, prior literature in various disciplines including business, psychology, and economics document a series of phenomena associated with violations of the dominance principle in decision-making. In this comprehensive review, we discuss conditions under which people violate the dominance principle in decision-making. When presenting violations of dominance in empirical and experimental studies, we differentiate between absolute, statewise, and stochastic (first- and second-order) violations of dominance. Furthermore, we categorize the literature by the leading causes for dominance violations: framing, reference points, certainty effects, bounded rationality, and emotional responses.}, author = {Kourouxous, Thomas and Bauer, Thomas}, issn = {2198-3402}, journal = {Business Research}, number = {1}, pages = {209--239}, title = {{Violations of Dominance in Decision-Making}}, doi = {10.1007/s40685-019-0093-7}, volume = {12}, year = {2019}, } @article{21443, abstract = {Current challenges in the automotive industry are the reduction of fuel consumption and the CO2 emissions of future car generations. These aims can be achieved by reducing the weight of the car, which further improves the driving dynamics. In most currently mass-produced cars, the body accounts for one of the largest parts by weight, and hence designing a lightweight car body assumes great importance for reducing fuel consumption and CO2 emissions. Extremely lightweight designs can be achieved by using purely composite materials, which are very light but also highly cost intensive and not yet suitable for large scale production due to the necessity of manual processing. A promising approach for the automated, large-scale production of lightweight car structures with a high stiffness to weight ratio is the combination of high strength steel alloys and CFRP prepregs in a special hybrid material/fiber metal laminate (FML) – which can be further processed by forming technologies such as deep drawing. In current research work at the Chair of Forming and Machining Technology (LUF) at the University of Paderborn, innovative manufacturing processes are being developed for the production of high strength automotive structural components made of fiber metal laminates. This paper presents the results of technological and numerical research that is currently being performed at the LUF into the forming of hybrid fiber metal laminates. This paper focuses on the results of basic research and the individual measures (tool, process and material design) necessary for achieving the desired part quality. }, author = {Heggemann, Thomas and Homberg, Werner}, issn = {0263-8223}, journal = {Composite Structures}, pages = {53--57}, title = {{Deep drawing of fiber metal laminates for automotive lightweight structures}}, doi = {10.1016/j.compstruct.2019.02.047}, year = {2019}, } @article{21424, abstract = {There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a strategic interaction between all taxpayers: the more taxpayers optimize, the lower the optimization result as a consequence of the government tightening the tax law. The more taxpayers evade, the higher the risk of detection because of the tax agencies increasing the audit probability. It emerges that, in equilibrium, the population shares of optimizers and evaders are not interdependent; rather, they both increase to the detriment of the share of non-optimizing taxpayers. If the government reacts to changed optimization behavior with too large a delay, an equilibrium tax law cannot be reached. Tax codes should be updated rapidly in order to avoid a permanent change of the tax law, which is costly both for the legislator and the taxpayers facing legal uncertainty.}, author = {Lorenz, Johannes}, journal = {Journal of Evolutionary Economics}, pages = {581--609}, title = {{Population Dynamics of Tax Avoidance with Crowding Effects}}, doi = {10.1007/s00191-018-0572-6}, volume = {29}, year = {2019}, } @inproceedings{14025, author = {Weidmann, Nils and Oppermann, Robin and Robrecht, Patrick}, booktitle = {Proceedings of the 12th ACM SIGPLAN International Conference on Software Language Engineering - SLE 2019}, editor = {Nierstrasz, Oscar and Gray, Jeff and Oliveira, Bruno}, isbn = {9781450369817}, location = {Athens, Greece}, publisher = {ACM}, title = {{A feature-based classification of triple graph grammar variants}}, doi = {10.1145/3357766.3359529}, year = {2019}, } @inproceedings{13142, author = {Weidmann, Nils and Anjorin, Anthony and Fritsche, Lars and Varró, Gergely and Schürr, Andy and Leblebici, Erhan}, booktitle = {Proceedings of the 8th International Workshop on Bidirectional Transformations co-located with the Philadelphia Logic Week, Bx@PLW 2019}, editor = {Cheney, James and Ko, Hsiang-Shang}, location = {Philadelphia, PA, USA}, pages = {45--55}, publisher = {CEUR-WS.org}, title = {{Incremental Bidirectional Model Transformation with eMoflon::IBeX}}, year = {2019}, } @inproceedings{21518, author = {Paul, Andreas and Moczarski, Lukas and Gieselmann, Mirko and Reineke, Michael and Elsner, Andreas and Baumhögger, Elmar and Sonnenrein, Gerrit and Vrabec, Jadran}, location = {Ulm}, publisher = {Deutscher Kälte- und Klimatechnischer Verein e.V. }, title = {{Bestimmung von Wärmeverlusten in Haushaltskältegeräten}}, year = {2019}, } @inproceedings{21520, author = {Grabo, Matti and Weber, Daniel and Paul, Andreas and Klaus, Tobias and Bermpohl, Wolfgang and Krauter, Stefan and Kenig, Eugeny}, location = {Nordhausen}, title = {{Entwicklung eines thermischen 1D-Simulationsmodells zur Bestimmung der Temperaturverteilung in Solarmodulen}}, year = {2019}, }