A Revised Publication Model for ECML PKDD

ECML PKDD is the main European conference on machine learning and data mining. Since its foundation it implemented the publication model common in computer science: there was one conference deadline; conference submissions were reviewed by a program committee; papers were accepted with a low acceptance rate. Proceedings were published in several Springer Lecture Notes in Artificial (LNAI) volumes, while selected papers were invited to special issues of the Machine Learning and Data Mining and Knowledge Discovery journals. In recent years, this model has however come under stress. Problems include: reviews are of highly variable quality; the purpose of bringing the community together is lost; reviewing workloads are high; the information content of conferences and journals decreases; there is confusion among scientists in interdisciplinary contexts. In this paper, we present a new publication model, which will be adopted for the ECML PKDD 2013 conference, and aims to solve some of the problems of the traditional model. The key feature of this model is the creation of a journal track, which is open to submissions all year long and allows for revision cycles.Comment: 13 page

Agile Requirements Engineering: A systematic literature review

Nowadays, Agile Software Development (ASD) is used to cope with increasing complexity in system development. Hybrid development models, with the integration of User-Centered Design (UCD), are applied with the aim to deliver competitive products with a suitable User Experience (UX). Therefore, stakeholder and user involvement during Requirements Engineering (RE) are essential in order to establish a collaborative environment with constant feedback loops. The aim of this study is to capture the current state of the art of the literature related to Agile RE with focus on stakeholder and user involvement. In particular, we investigate what approaches exist to involve stakeholder in the process, which methodologies are commonly used to present the user perspective and how requirements management is been carried out. We conduct a Systematic Literature Review (SLR) with an extensive quality assessment of the included studies. We identified 27 relevant papers. After analyzing them in detail, we derive deep insights to the following aspects of Agile RE: stakeholder and user involvement, data gathering, user perspective, integrated methodologies, shared understanding, artifacts, documentation and Non-Functional Requirements (NFR). Agile RE is a complex research field with cross-functional influences. This study will contribute to the software development body of knowledge by assessing the involvement of stakeholder and user in Agile RE, providing methodologies that make ASD more human-centric and giving an overview of requirements management in ASD.Ministerio de Economía y Competitividad TIN2013-46928-C3-3-RMinisterio de Economía y Competitividad TIN2015-71938-RED

Tax Shelters and the Search for the Silver Bullet

This article describes the ongoing legislative and administrative efforts to curtail tax shelters. It concludes that these efforts, which rely largely on disclosure requirements and penalties, cannot succeed as long as taxpayers continue to win many of the litigated shelter cases. It also concludes that the recent proposal of the Joint Committee on Taxation, to codify the economic substance doctrine, is unlikely to solve the problem. Although the proposal would have the salutary effect of preventing courts from deciding that the economic substance doctrine does not exist, courts would remain free to conclude that the doctrine is not applicable in particular situations, or to find that the doctrine is satisfied in highly dubious circumstances. Narrowly tailored legislative responses to particular types of shelters are also not adequate as a solution to the overall shelter problem; since the legislative fixes are prospective only, taxpayers merely move on to new types of shelters not yet legislated against. Accordingly, the article suggests a new approach to the shelter problem, based on the general disallowance of noneconomic losses. This could be accomplished by either (1) the enactment of a Code provision flatly disallowing noneconomic losses, subject to an exception for noneconomic losses the deduction of which is clearly contemplated by Congress, or (2) a legislative grant of authority to the Treasury to promulgate regulations retroactively disallowing noneconomic losses, as necessary to prevent abuse