Profit Shifting and Corruption

This paper introduces heterogeneous profit shifting costs induced by corrupt tax officials to the analysis of profit shifting of multinationals. Using a theoretically derived corruption weighted tax differential, we show that corruption increases profit shifting of European firms. We use our estimates to calculate the implied tax revenue elasticities for European countries and find that countries with otherwise similar tax rates face lower tax revenue elasticities when they are more corrupt. This means that corruption negatively affects the revenue gains that countries could have from increasing their tax rates

Einfluss von Diäten aus konventioneller und biologischer Erzeugung auf Fruchtbarkeitsparameter bei Kaninchen

In order to test the effect of organic vs. conventional diets on fertility traits, we conducted an on-farm study with female rabbits. Eight groups of seven to eight female rabbits kept in systems with litter were fed ad libitum with either organic or conventional pellets. Offspring was weaned with approx. 28 days. In the first series analysed, the conception rate was higher in the conventional groups. Diet type had no significant influence on that trait. Nevertheless, a significant influence of diet on litter size was found: organically fed female rabbits produced more offspring per litter. The organic groups also showed higher rates of weaned animals, despite of a slightly higher mortality of offspring in these groups, but differences for both traits were not significant compared to conventional animals. Inconsistency of findings in the first series of this study concerning the effect of different diets on fertility traits were also found in literature. Data from the currently running second series will show whether the slightly positive effect of organic diet will become more evident

Comparison of Reference Management Systems

The document offers a comparison of five literature management programmes - Zotero, Citavi, Mendeley, EndNote and JabRef. Versions as of 10/2021 were tested. The following criteria are taken into account: General and installation, import / export variants, data entry and editing, display and search, citation and bibliography, cooperation, knowledge organisation, special features and support. The comparison concludes with an overall assessment of strengths and weaknesses and provides target group-specific selection recommendations

Formal Verification of an Iterative Low-Power x86 Floating-Point Multiplier with Redundant Feedback

We present the formal verification of a low-power x86 floating-point multiplier. The multiplier operates iteratively and feeds back intermediate results in redundant representation. It supports x87 and SSE instructions in various precisions and can block the issuing of new instructions. The design has been optimized for low-power operation and has not been constrained by the formal verification effort. Additional improvements for the implementation were identified through formal verification. The formal verification of the design also incorporates the implementation of clock-gating and control logic. The core of the verification effort was based on ACL2 theorem proving. Additionally, model checking has been used to verify some properties of the floating-point scheduler that are relevant for the correct operation of the unit.Comment: In Proceedings ACL2 2011, arXiv:1110.447

On how personal values and sustainability conceptions impact students’ sustainability management orientation: evidence from Germany, Indonesia, and the USA

Purpose This study develops and empirically tests a framework on how personal values and sustainability conceptions affect students’ sustainability management orientation (SMO). An understanding of this connection gives insight into the question whether students are likely to engage in sustainable business practices in their future work. Design/methodology/approach A cross-sectional and comparative research design is employed, using survey data of business students from Germany, Indonesia, and the United States (N=475). The proposed mediation models are tested by bootstrap procedures using Hayes’s (2013) PROCESS macro for SPSS. Findings Self-transcendence values translate into more nuanced sustainability conceptions since individuals with self-transcendence values are more likely to conceptualize sustainability beyond their own (narrow) self-interests. In turn, the stronger individuals’ sustainability conceptions, the higher the likelihood that they prefer sustainable management practices in their future professional working field. Research limitations/implications Implications arise for researchers to investigate the engagement of future managers with different personal value types in sustainability practices and to gain insights into values and sustainability conceptions as a learning outcome. Limitations of this research—for instance, arising from potential common method bias—are discussed. Practical implications The findings point to the need to (re-)design appointment processes for management positions in a way that allows taking into account individuals’ personal values and sustainability conceptions. This research may also help firms and higher education institutions to empower their workforce/students to develop more integrated perspectives on sustainability challenges as well as teaching methods that address students’ effective learning outcomes, e.g. their values. Originality/value The paper offers a new framework and a cross-country perspective on psychological antecedents of individuals’ sustainability management orientation as an important prerequisite for responsible behavior in the business context