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  • 1
    Electronic Resource
    Electronic Resource
    Springer
    Informatik-Spektrum 19 (1996), S. 12-19 
    ISSN: 1432-122X
    Keywords: Schlüsselwörter Maschinelles Lernen ; Lernverfahren ; Beschreibung ; Auswahl ; Anwendung. ; Keywords machine learning methods ; description choice ; application
    Source: Springer Online Journal Archives 1860-2000
    Topics: Computer Science
    Description / Table of Contents: Summary A number of machine learning systems constructed for a broad range of learning problems are available. On the basis of a simple model this article summarizes some domain-independent criteria which can be used for the discription and choice of a learning system. The described criteria form the basis for deciding which system to apply on a given learning problem, on the other hand they give an impression of the characteristics of potential areas for machine learning methods.
    Notes: Zusammenfassung Eine Reihe maschineller Lernverfahren steht mittlerweile zur Verfügung, die für unterschiedliche Lernprobleme konstruiert wurden. Anhand eines einfachen Modells faßt dieser Artikel domänunabhängige Kriterien zur Beschreibung und Auswahl maschineller Lernverfahren zusammen. Die beschriebenen Kriterien bilden einerseits die Grundlage, um zu entscheiden, welches Lernverfahren für ein gegebenes Lernproblem eingesetzt werden kann. Andererseits vermitteln sie einen Eindruck der Charakteristika möglicher Anwendungsgebiete maschineller Lernverfahren.
    Type of Medium: Electronic Resource
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  • 2
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    Unknown
    Ann Arbor, Mich., etc., : Periodicals Archive Online (PAO)
    Journal of Asian Studies. 54:1 (1995:Feb.) 204 
    ISSN: 0021-9118
    Topics: Political Science , Economics
    Description / Table of Contents: China and Inner Asia
    Notes: Book Reviews
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  • 3
    Publication Date: 2018-11-07
    Description: All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments - for example, triggered by the BEPS project - give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.
    Keywords: H20 ; H25 ; C83 ; O57 ; ddc:330 ; Complexity Drivers ; International Comparison ; Survey ; Tax Complexity ; Tax Practitioners
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
    Type: doc-type:workingPaper
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  • 4
    Publication Date: 2018-11-07
    Description: Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Unternehmensgruppe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300% der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland.
    Keywords: H21 ; H24 ; H25 ; C54 ; ddc:330 ; Steuerbelastung ; Substanzbesteuerung ; ungleiche Vermögensverteilung ; Veranlagungssimulation ; Vermögensteuer ; Equity Loss ; Tax Assessment Simulation ; Tax Burden ; Wealth Inequality ; Wealth Tax
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
    Type: doc-type:workingPaper
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  • 5
    Publication Date: 2019-08-06
    Description: Die Komplexität von Steuersystemen gewinnt in der Debatte um den internationalen Steuerwettbewerb zunehmend an Bedeutung. Im vorliegenden Beitrag erfolgt, basierend auf den Daten, die dem Tax Complexity Index (www.taxcomplexity.org) zugrunde liegen, eine umfassende Gegenüberstellung der Komplexität der Steuersysteme von Deutschland und Österreich unter Berücksichtigung der Mittelwerte aller Länder. Die Steuergesetze weisen sowohl in Deutschland als auch in Österreich einen verhältnismäßig hohen Grad an Komplexität auf. Bei den steuerlichen Rahmenbedingungen fällt der Grad an Komplexität in beiden Ländern dagegen niedrig aus, wobei Österreich im Durchschnitt weniger komplex ist als Deutschland.
    Description: The complexity of tax systems is becoming increasingly important in the debate on international tax competition. Based on the underlying data of the Tax Complexity Index (www.taxcomplexity.org), this article provides a comprehensive comparison of the complexity of the tax systems of Germany and Austria while also taking the mean values of all countries into account. In both Germany and Austria, the tax code is characterized by a relatively high degree of complexity. In contrast, the tax framework has a low level of complexity in both countries, with Austria being on average less complex than Germany.
    Keywords: ddc:330 ; Steuerkomplexität ; Steuergesetz ; Steuerliche Rahmenbedingungen ; Steuervereinfachung ; Steuerwettbewerb ; Ländervergleich ; Deutschland ; Österreich
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
    Type: doc-type:workingPaper
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  • 6
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    Berlin: Arbeitskreis Quantitative Steuerlehre (arqus)
    Publication Date: 2019-10-19
    Description: Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code subindex and a tax framework subindex. The indices are designed to capture the multidimensional nature of tax complexity from an MNC's perspective and extend previous measures that have so far only focused on selected countries or facets of tax complexity. Based on a survey of highly experienced tax consultants of the largest international tax services networks, the indices are calculated for 100 countries for the year 2016. Our findings indicate that the level of tax complexity varies considerably across countries. From a global perspective, tax complexity is strongly affected by the complexity of transfer pricing regulations in the tax code and by the complexity of tax audits in the tax framework. While we identify countries that turn out to be complex in both their tax code and tax framework, we also observe that many countries differ in their rankings on tax code and tax framework complexity, i.e., they either have a high tax code complexity and a low tax framework complexity or vice versa. When analyzing the associations between tax complexity and other country characteristics, we identify different correlation patterns. For example, we find that tax (framework) complexity is negatively associated with countries' governance, suggesting that strongly governed countries tend to have less complex tax frameworks. In contrast, we find a positive association between tax (code) complexity and the statutory tax rate, indicating that high-tax countries tend to have more complex tax codes. However, none of the observed associations is very strong. We conclude that tax complexity represents a distinct country characteristic and propose to use the TCI and its subindices as new proxies for MNCs' varying exposures to tax complexity in the assessment of country-specific corporate decisions.
    Keywords: H20 ; H25 ; C83 ; O57 ; ddc:330 ; tax complexity ; tax index ; tax system ; multinational corporations ; tax consultants
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
    Type: doc-type:workingPaper
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  • 7
    Publication Date: 2016-06-04
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 8
    Publication Date: 2018-12-28
    Description: The transition to low carbon energy systems cannot solely rely on technological innovation. It also requires social innovation. In the context of energy transition social innovation can be defined as innovation that is social in its means and which contributes to low carbon energy transition, civic empowerment and social goals pertaining to the general wellbeing of communities. This article presents the editorial comment of the special issue “Social Innovation and the Energy Transition”. It seeks to answer the questions, “what does social innovation mean in the face of energy transition, and what are its implications?” This special issue yields 20 article contributions by authors from different academic disciplines within the behavioral and social sciences. From these contributions, key topics relevant to social innovation emerge, pertaining to: (i) technological innovation leading to new market models, actor configurations, and institutional settings creating room for social innovation; (ii) new governance arrangements; (iii) community energy, its impact, implications, and social incentives and policy to empower it; (iv) new participative research approaches to test and learn from livings labs and best practices; (v) ‘green nudges’ to stimulate behavioral change; and (vi), serious energy games. The editorial ends with suggestions for future research.
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 9
    Publication Date: 2018-07-13
    Description: Recent scholarly attention shows that grassroots civil society low-carbon energy initiatives increasingly become part of the subnational climate change governance landscape. Despite their potency in view of consumer-owned distributed generation and enhanced citizen influence in the organization of the energy infrastructure, local low-carbon energy initiatives (LLCEIs) struggle to become viable alternatives to the centralized, private oriented energy system. To further LLCEI development, support needs to build their capacities; alleviate institutional hurdles and barriers stemming from the fossil fuel-based energy regime; and open up the system for the uptake, acceptance or breakthrough of LLCEIs. Evidence suggests that so-called “intermediaries” form a part of the solution in addressing these issues. Despite previous attempts at analyzing intermediary roles and activities vis-à-vis the development of community energy, the reality of the various roles and strategies intermediaries can employ and the support LLCEIs require to further develop have not yet been synthesized in a comprehensive analytical framework. This article aims to fill this gap by developing such a framework. We reflect on the analytical framework by evaluating the intermediary support structure in a specific case: the Province of Fryslân. From the analysis, we conclude that the Frisian case provided modest support to the claim that intermediary support is effective in addressing the needs of LLCEIs as the strategies and roles observed represent a complete and coherent support structure.
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 10
    Publication Date: 2018-02-06
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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