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The “fair” taxation of digital business models is challenging. One of the key aspects – both policy makers and the public opinion consider as most pressuring – is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address the issue of a “perceived fair” taxation of the digital economy in the light of the arm’s length principle based on a survey with transfer pricing experts. The aim of the survey is not to estimate arm’s length profit allocations but rather to elicit fairness considerations in different transfer pricing related scenarios. In a digital economy framework where arm’s length profits are distributed extremely inequitably, subjects perceive this distribution of profits as most unfair compared to more balanced scenarios. Consequently, subjects propose a “fair” distribution of profits that substantially differs from the exogenously given arm’s length allocation. In scenarios with a more balanced arm’s length allocation of profits, we find that the perceived fairness for the expert groups increases while a control group of business students is almost not influenced by the arm’s length allocation of profits.
This article describes the possibilities and problems that occur using the SteamVR tracking 2.0 system as a camera tracking system in a virtual studio and explains an approach for implementation and calibration within a professional studio environment. The tracking system allows for cost effective deployment. Relevant application fields are also mixed reality recording and streaming of AR and VR experiences.
Live video streaming is becoming increasingly popular as a form of interaction in social applications. One of its main advantages is an ability to immediately create and connect a community of remote users on the spot. In this paper we discuss how this feature can be used for crowdsourced completion of simple visual search tasks (such as finding specific objects in libraries and stores, or navigating around live events) and social interactions through mobile mixed reality telepresence interfaces. We present a prototype application that allows users to create a mixed reality space with a photospherical imagery as a background and interact with other connected users through viewpoint, audio, and video sharing, as well as realtime annotations in mixed reality space. Believing in the novelty of our system, we conducted a short series of interviews with industry professionals on the possible applications of our system. We discuss proposed use-cases for user evaluation, as well as outline future extensions of our system.
Augmented reality for supporting manual non-destructive ultrasonic testing of metal pipes and plates
(2018)
We describe an application of augmented reality technology for non-destructive testing of products in the metal-industry. The prototype is created with hard- and software, that is usually employed in the gaming industry, and delivers positions for creating ultra- sonic material scans (C-scans). Using a stereo camera in combination with an hmd enables realtime visualisation of the probes path, as well as the setting of virtual markers on the specimen. As a part of the implementation the downhill simplex optimization algorithm is implemented to fit the specimen to a cloud of recorded surface points. The accuracy is statistically tested and evaluated with the result, that the tracking system is accurate up to ca. 1-2 millimeters in well set-up conditions. This paper is of interest not only for research institutes of the metal-industry, but also for any areas of work, in which the enhancement with augmented reality is possible and a precise tracking is necessary.
In this paper we propose an integrated immersive augmented reality solution for a software tool supporting spacecraft design and verification. The spacecraft design process relies on expertise in many domains, such as thermal and structural engineering. The various subsystems of a spacecraft are highly interdependent and have differing requirements and constraints. In this context, interactive visualizations play an important role in making expert knowledge accessible. Recent immersive display technologies offer new ways of presenting and interacting with computer-generated content. Possibilities and challenges for spacecraft configuration employing these technologies are explored and discussed. A user interface design for an application using the Microsoft HoloLens is proposed. To this end, techniques for selecting a spacecraft component and manipulating its position and orientation in 3D space are developed and evaluated. Thus, advantages and limitations of this approach to spacecraft configuration are revealed and discussed.
Mixed reality telepresence is becoming an increasingly popular form of interaction in social and collaborative applications. We are interested in how created virtual spaces can be archived, mapped, shared, and reused among different applications. Therefore, we propose a decentralized blockchain-based peer-to-peer model of distribution, with virtual spaces represented as blocks. We demonstrate the integration of our system in a collaborative mixed reality application and discuss the benefits and limitations of our approach.
The OECD Base Erosion Profit Shifting (BEPS) Initiative as well as the current fairness oriented public discussion regarding the taxation of digital business models highlight the importance and complexity of the arm's length principle. In a theoretical model of an internationally fragmented digital good's production process, we show that fairness considerations of tax authorities (namely inequity aversion) can result in a falling apart between a perceived "fair" and arm's length distribution of profits across tax jurisdictions. Our model predicts that a multinational firm follows the fundamental paradigm of international taxation, i.e. the arm's length principle, to properly incentivize internal agents involved in the production of a digital good. However, with inequity averse tax authorities, we find that tax authorities "prefer" a more equal distribution of profits compared to the arm's length allocation. From a multinational firm's perspective, inequity aversion among tax authorities dampens the strategic effect to - in accordance with arm's length principle - shift profits to low tax countries.
Marktdaten
(2018)
Die in der Schriftenreihe Trading verwendeten Forschungsdaten beinhalten historische Kursdaten, geliefert von Lenz+Partner AG (Deutschland), für eine Auswahl an Aktien. Die Datei „FEBRDUSA_1“ zeigt diese Auswahl in Form der deutschen Wertpapierkennnummer (Spalte „Titel“), des Handelszeitraums (Spalten „Beginn“ und „Ende“) und des Aktiennamens. Kursdaten sind in dieser Datei nicht enthalten, sondern liegen in einer umfangreichen Datenbank vor.
Die Marktdaten umfassen 867 Aktien und sind das Ergebnis eines im Jahr 2015 durchgeführten Auswahlprozesses mit dem Ziel, Datenqualität und Handelbarkeit der Aktien zu verbessern. Es wurden folgende Bedingungen gefordert:
- Die Aktien werden an der Frankfurter Börse gehandelt.
- Sie sind in einem der deutschen Aktienindizes DAX, MDAX, TECDAX, SDAX, HDAX, CDAX, Technology All Share, Prime All Share und GEX oder in den amerikanischen Aktienindizes S&P 500 oder Nasdaq 100 gelistet.
- Die Kursdaten der in Frankfurt gehandelten Aktien enden nicht vor dem Jahr 2014.
- Der (unbereinigte) Eröffnungskurs Ende 2013 beträgt mindestens 1 EUR. Diese Bedingung soll dazu beitragen, das Handeln von „penny stocks“ zu verhindern.
Die vorliegende Marktdefinition resultierte in 867 Aktien, die frühestens am 11. Dezember 2014 enden, sodass eine Auswertung der Marktdaten mit vollständigen Kurswerten bis zu diesem Zeitpunkt möglich ist. Der Markt ist groß genug, um interessante Kaufbedingungen mit einer ausreichend großen Anzahl an Kaufkandidaten zu untersuchen.
Undergraduate students in engineering often have little exposure to the world of scientific publishing and the culture of sharing research work. While the beneficial exchange between research and teaching is well promoted, while the benefits of conference participation for students have already been surveyed and while courses on scientific writing are readily available, the concept of mini-conferences as part of the curriculum combines all three aspects into one. Therefore, the course "Engineering Conferences" was developed and installed as a mandatory part of a master program for engineering students. The idea is to go beyond simply teaching the standards of academic writing and skills for using scientific publications. By using a learner-centered approach, the students are engaged in typical activities around an active attendance of a real conference. Based on their bachelor thesis, they write a paper complying with common academic standards, submit the paper and review submissions of their fellow students. They also produce a poster and defend their work in a poster session held publicly on campus. This contribution is based on the experience from the first four terms teaching the course. It explains the didactic rationale behind the concept and individual teaching modules, it comprises the collection of useful resources for teaching and organizing scientific publishing and it includes the consequences drawn from course evaluation results.
In combination with a bottoming cycle, operated with a pure fluid in transcritical mode, the usage of a zeotropic mixture as a working fluid appears to be exergetically favorable for power cycle efficiency in cascaded two-stage organic Rankine cycles (CORC). A CORC is set up and initially tested with cyclopentane and propane as working fluids in its high temperature and low temperature cycle, respectively. A thermal oil cycle serves as the heat source and is powered electrically with a maximum heat flow of 158 kW. The design of this experimental setup allows for a rapid replacement of individual components and for a wide range of conditions in terms of fluids and thermodynamic states. The components of all cycles and the measurement and control technology are described in detail. A testing procedure is presented, followed by a discussion of the measurement results, where it is shown that the intended concept of two cascaded organic Rankine cycles is operational and that the measured data are consistent.
The ability to understand and predict the pressure losses of orifices is important in order to improve the air flow within the secondary air system. This experimental study investigates the behavior of the discharge coefficient for circular orifices with inlet cross flow which is a common flow case in gas turbines. Examples of this are at the inlet of a film cooling hole or the feeding of air to a blade through an orifice in a rotor disk. Measurements were conducted for a total number of 38 orifices, covering a wide range of length-to-diameter ratios, including short and long orifices with varying inlet geometries. Up to five different chamfer-to-diameter and radius-to-diameter ratios were tested per orifice length. Furthermore, the static pressure ratio across the orifice was varied between 1.05 and 1.6 for all examined orifices. The results of this comprehensive investigation demonstrate the beneficial influence of rounded inlet geometries and the ability to decrease pressure losses, which is especially true for higher cross flow ratios where the reduction of the pressure loss in comparison to sharp-edged holes can be as high as 54%. With some exceptions, the chamfered orifices show a similar behavior as the rounded ones but with generally lower discharge coefficients. Nevertheless, a chamfered inlet yields lower pressure losses than a sharp-edged inlet. The obtained experimental data were used to develop two correlations for the discharge coefficient as a function of geometrical as well as flow properties.
Multi-level hp-finite cell method for embedded interface problems with application in biomechanics
(2018)
This work presents a numerical discretization technique for solving 3-dimensional material interface problems involving complex geometry without conforming mesh generation. The finite cell method (FCM), which is a high-order fictitious domain approach, is used for the numerical approximation of the solution without a boundary-conforming mesh. Weak discontinuities at material interfaces are resolved by using separate FCM meshes for each material sub-domain and weakly enforcing the interface conditions between the different meshes. Additionally, a recently developed hierarchical hp-refinement scheme is used to locally refine the FCM meshes to resolve singularities and local solution features at the interfaces. Thereby, higher convergence rates are achievable for nonsmooth problems. A series of numerical experiments with 2- and 3-dimensional benchmark problems is presented, showing that the proposed hp-refinement scheme in conjunction with the weak enforcement of the interface conditions leads to a significant improvement of the convergence rates, even in the presence of singularities. Finally, the proposed technique is applied to simulate a vertebra-implant model. The application showcases the method's potential as an accurate simulation tool for biomechanical problems involving complex geometry, and it demonstrates its flexibility in dealing with different types of geometric description.
We present a system that exploits mobile rotational tracking and photospherical imagery to allow users to share their environment with remotely connected peers “on the go.” We surveyed related interfaces and developed a unique groupware application that shares a mixed reality space with spatially-oriented live video feeds. Users can collaborate through realtime audio, video, and drawings in a virtual space. The developed system was tested in a preliminary user study, which confirmed an increase in spatial and situational awareness among viewers as well as reduction in cognitive workload. Believing that our system provides a novel style of collaboration in mixed reality environments, we discuss future applications and extensions of our prototype.