Theatre information : searched and recorded once, manifold extended and used

Düsseldorf is the capital of North Rhine-Westphalia, the state with the highest number of inhabitants in Germany. The city has a rich cultural history: The theatre history started in 1585 (the festivities in the context of a princely marriage at Düsseldorf). Theatre historiography marks three great periods for Düsseldorf (Immermann, 1834-1837; Dumont-Lindemann, 1905-1933; Gründgens, 1947-1955). In 2005 and 2006 we celebrate many anniversaries within the theatrical context: 100 years Schauspielhaus Dumont-Lindemann in 2005, 50 years theatre community Düsseldorf-Duisburg (Deutsche Oper am Rhein Düsseldorf-Duisburg), 50 years puppet theatre (Düsseldorfer Marionettentheater), 30 years children and youth theatre (Kinder- und Jugendtheater im Düsseldorfer Schauspielhaus), 10 years Capitol (musical theatre) beside other cultural events, for example the anniversaries of Heine and Schumann

Performing Art Libraries at Duesseldorf : their role in the field of introducing computer-based information management within the Theatre Museum and the Film Museum

Düsseldorf is the capital of North Rhine-Westphalia, the state with the highest number of inhabitants in Germany. The city has a rich cultural history: The theatre history started in 1485 (the festivities in the context of a princely marriage at Düsseldorf). Theatre historiography marks three great periods for Düsseldorf (Immermann, 1834-1837; Dumont-Lindemann, 1905-1933; Gründgens, 1947-1955). The city has a long history of involvment with film, too. For instance the first German film journal „Der Kinematogaph“ began publishing here in 1907. Düsseldorf became after 1945 a distribution center and served for decades as site of all major German and foreign distributors‘ headquartes. It offers still a lot of cultural events: performing arts in different forms (theatre at the Düsseldorfer Schauspielhaus, musical at the Capitol, opera and ballet at the German Opera Düsseldorf-Duisburg, dance at the Tanzhaus (Dance House) North Rhine-Westphalia, free and independant theatre groups, private theatres, cinema, media, museums, cultural institutions, representing other countries like France, Poland ..

State Recognition of the Right to Food at the National Level

human rights, right to food, law, constitution, jurisprudence

What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective.

In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation. Very few quantitative papers exist. This motivated us to conduct a study that quantifies the actual effects of a potential decisiveness of IAS/IFRS for the national tax base - without further questioning the usefulness of an IAS/IFRS relevance. Our paper extends existing research substantially. The research question of our paper deals with the measurement of differences in discounted tax burden in different scenarios, by simulation. Our sample comprises original data of 61 Austrian companies. The median of the difference between book values of IAS/IFRS single accounts and tax accounts for specific balance sheet items is determined. We then apply the result on the items of a typical corporate account derived from an Austrian database. As a result, depending on the term of items, we can calculate the discounted tax effects for different scenarios. It must be underlined that such highly confidential and detailed tax data is usually not available to researchers. The main preliminary finding of our empirical survey is that only in few cases we find essential differences between IAS/IFRS and tax accounts. Our evidence suggests that no dramatic change in the tax base has to be expected. Our study provides not only new empirical evidence but also a basis for further research on a possible common consolidated corporate tax base from an academic perspective. (author's abstract)Series: Working Papers / Institut für Revisions-, Treuhand- und Rechnungswese

The rationality of irrationality in the Monty Hall problem

The rational solution of the Monty Hall problem unsettles many people. Most people, including the authors, think it feels wrong to switch the initial choice of one of the three doors, despite having fully accepted the mathematical proof for its superiority. Many people, if given the choice to switch, think the chances are fifty-fifty between their options, but still strongly prefer to stay with their initial choice. Is there some sense behind these irrational feelings? We entertain the possibility that intuition solves the problem of how to behave in a real game show, not in the abstract textbook version of the Monty Hall problem. A real showmaster sometimes plays evil, either to make the show more interesting, to save money, or because he is in a bad mood. A moody showmaster erases any information advantage the guest could extract by him opening other doors which drives the chance of the car being behind the chosen door towards fifty percent. Furthermore, the showmaster could try to read or manipulate the guest's strategy to the guest's disadvantage. Given this, the preference to stay with the initial choice turns out to be a very rational defense strategy of the show's guest against the threat of being manipulated by its host. Thus, the intuitive feelings most people have about the Monty Hall problem coincide with what would be a rational strategy for a real-world game show. Although these investigations are mainly intended to be an entertaining mathematical commentary on an information-theoretic puzzle, they touch on interesting psychological questions.Comment: 4 pages, no figures, revised articl

Universal Uhrig dynamical decoupling for bosonic systems

We construct efficient deterministic dynamical decoupling schemes protecting continuous variable degrees of freedom. Our schemes target decoherence induced by quadratic system-bath interactions with analytic time-dependence. We show how to suppress such interactions to $N$-th order using only $N$ pulses. Furthermore, we show to homogenize a $2^m$-mode bosonic system using only $(N+1)^{2m+1}$ pulses, yielding - up to $N$-th order - an effective evolution described by non-interacting harmonic oscillators with identical frequencies. The decoupled and homogenized system provides natural decoherence-free subspaces for encoding quantum information. Our schemes only require pulses which are tensor products of single-mode passive Gaussian unitaries and SWAP gates between pairs of modes.Comment: 17 pages, 2 figures

A General Family of Penalties for Combining Differing Types of Penalties in Generalized Structured Models

Penalized estimation has become an established tool for regularization and model selection in regression models. A variety of penalties with specific features are available and effective algorithms for specific penalties have been proposed. But not much is available to fit models that call for a combination of different penalties. When modeling rent data, which will be considered as an example, various types of predictors call for a combination of a Ridge, a grouped Lasso and a Lasso-type penalty within one model. Algorithms that can deal with such problems, are in demand. We propose to approximate penalties that are (semi-)norms of scalar linear transformations of the coefficient vector in generalized structured models. The penalty is very general such that the Lasso, the fused Lasso, the Ridge, the smoothly clipped absolute deviation penalty (SCAD), the elastic net and many more penalties are embedded. The approximation allows to combine all these penalties within one model. The computation is based on conventional penalized iteratively re-weighted least squares (PIRLS) algorithms and hence, easy to implement. Moreover, new penalties can be incorporated quickly. The approach is also extended to penalties with vector based arguments; that is, to penalties with norms of linear transformations of the coefficient vector. Some illustrative examples and the model for the Munich rent data show promising results

Regularization and Model Selection with Categorial Predictors and Effect Modifiers in Generalized Linear Models

Varying-coefficient models with categorical effect modifiers are considered within the framework of generalized linear models. We distinguish between nominal and ordinal effect modifiers, and propose adequate Lasso-type regularization techniques that allow for (1) selection of relevant covariates, and (2) identification of coefficient functions that are actually varying with the level of a potentially effect modifying factor. We investigate large sample properties, and show in simulation studies that the proposed approaches perform very well for finite samples, too. In addition, the presented methods are compared with alternative procedures, and applied to real-world medical data

Regularization and Model Selection with Categorial Predictors and Effect Modifiers in Generalized Linear Models

We consider varying-coefficient models with categorial effect modifiers in the framework of generalized linear models. We distinguish between nominal and ordinal effect modifiers, and propose adequate Lasso-type regularization techniques that allow for (1) selection of relevant covariates, and (2) identification of coefficient functions that are actually varying with the level of a potentially effect modifying factor. We investigate the estimators’ large sample properties, and show in simulation studies that the proposed approaches perform very well for finite samples, too. Furthermore, the presented methods are compared with alternative procedures, and applied to real-world medical data