929 research outputs found
A trace finite element method for a class of coupled bulk-interface transport problems
In this paper we study a system of advection-diffusion equations in a bulk
domain coupled to an advection-diffusion equation on an embedded surface. Such
systems of coupled partial differential equations arise in, for example, the
modeling of transport and diffusion of surfactants in two-phase flows. The
model considered here accounts for adsorption-desorption of the surfactants at
a sharp interface between two fluids and their transport and diffusion in both
fluid phases and along the interface. The paper gives a well-posedness analysis
for the system of bulk-surface equations and introduces a finite element method
for its numerical solution. The finite element method is unfitted, i.e., the
mesh is not aligned to the interface. The method is based on taking traces of a
standard finite element space both on the bulk domains and the embedded
surface. The numerical approach allows an implicit definition of the surface as
the zero level of a level-set function. Optimal order error estimates are
proved for the finite element method both in the bulk-surface energy norm and
the -norm. The analysis is not restricted to linear finite elements and a
piecewise planar reconstruction of the surface, but also covers the
discretization with higher order elements and a higher order surface
reconstruction
Germany's fragile leadership role in European air defence: the need for adjustments at all levels of the European Sky Shield Initiative
With the European Sky Shield Initiative (ESSI), Germany has made its claim as the leader in European air defence. Taking a joint approach to defence is a good step forÂward, but difficult to implement. Important European partners, above all France and Italy, are currently unwilling to follow Germany’s lead. The lack of political unity shows that Germany’s proposal does not take European security interests sufficiently into account, has failed to convince partners, and leaves many questions unanswered on the strategic, military, industrial, and economic levels. If the ESSI is to noticeably improve Europe’s air defence protection, Berlin must provide answers about strategic balance, the development of the European defence industry, and militarily effective solutions. The acquisition of individual military capabilities will not produce a EuroÂpean Sky Shield. (Autorenreferat
Aktuelle Themen in der Unternehmensbewertung
Die vorliegende kumulative Dissertationsschrift beschäftigt sich mit finanzwissenschaftlichen Fragestellungen im Bereich der Unternehmensbewertung. Dabei wurden aktuelle Themen diskutiert, die in Theorie oder Praxis ungelöste Probleme darstellen. Hervorzuheben ist an dieser Stelle, dass sich die ersten drei Artikel mit dem Werteinfluss der Zinsschanke auf den Wert von fremdfinanzierungsbedingten Steuerersparnissen (Tax Shield) beschäftigen. Die drei darauf folgenden Artikel beschäftigen sich schwerpunktmäßig mit der konsistenten Modellierung von Finanzierungspolitiken und dem Werteinfluss der Insolvenzmöglichkeit von Unternehmen. Der siebte und achte Artikel haben die Kapitalstruktur und weitere wichtige Parameter für die Unternehmensbewertung zum Thema.:1. Thematische Einordnung und Forschungsbeitrag … 1
2. Die Bewertung der Zinsschranke … 14
3. Zinsschranke, Unternehmensbewertung und APV-Ansatz -
eine Anmerkung zum Beitrag von Förster/Stöckl/Brenken
(ZfB 2009, S. 985 ff.) … 59
4. Der Einfluss der Zinsschranke auf den Unternehmenswert … 84
5. Tax Shield, Insolvenz und Zinsschranke … 109
6. Tax Shield, Insolvenzwahrscheinlichkeit und Zinsschranke
- eine empirische Analyse … 169
7. The Impact of Credit Rating and Frequent Refinancing on Firm Value … 211
8. Zur ĂśberprĂĽfung von Kapitalstrukturtheorien in einer
von Krisen geprägten Zeit … 258
9. Die Kapitalmarktdaten von www.finexpert.info und der Fachverlag Gruppe … 30
A Trace Finite Element Method for Vector-Laplacians on Surfaces
We consider a vector-Laplace problem posed on a 2D surface embedded in a 3D
domain, which results from the modeling of surface fluids based on exterior
Cartesian differential operators. The main topic of this paper is the
development and analysis of a finite element method for the discretization of
this surface partial differential equation. We apply the trace finite element
technique, in which finite element spaces on a background shape-regular
tetrahedral mesh that is surface-independent are used for discretization. In
order to satisfy the constraint that the solution vector field is tangential to
the surface we introduce a Lagrange multiplier. We show well-posedness of the
resulting saddle point formulation. A discrete variant of this formulation is
introduced which contains suitable stabilization terms and is based on trace
finite element spaces. For this method we derive optimal discretization error
bounds. Furthermore algebraic properties of the resulting discrete saddle point
problem are studied. In particular an optimal Schur complement preconditioner
is proposed. Results of a numerical experiment are included
France's disruptive 'Zeitenwende': as a consequence of Russia's war against Ukraine, Paris and Berlin adapt their security and defence policy - and bilateral divergences are increasing
Russia's full-scale invasion of Ukraine since 24 February 2022 has not shaken France’s security policy as fundamentally as it has Germany's. France sees its previous goals confirmed, particularly in terms of strengthening Europe' strategic sovereignty. Nevertheless, it has been adapting in many areas in order to continue pursuing its ambitions under changed external conditions. This led to a continuity in security policy objectives - with notable adjustments in the means and direction. These inÂclude France's now active support for the enlargement of the European Union (EU) and the North Atlantic Treaty Organization (NATO) as well as its increased commitment within NATO. This has also partly dispelled the irritation among European partners that President Emmanuel Macron caused in 2022 with his statements about the need to reach out to Russia. However, substantial differences between Germany and France remain and have intensified in some cases, making bilateral cooperation more complicated. (author's abstract
The influence of environmental parameters on the thermographic analysis of the building envelope
Typically, thermographic measurements are used to analyze the building envelope in a qualitative way (e.g. detection of thermal bridges, missing insulation, etc.). Besides, thermography can also be used to obtain surface temperatures, which can give an indication of the thermal performance of the building envelope. In this paper the influence of the most important environmental parameters on the thermographic analysis of different wall types is examined using a multivariable parameter study. This results in guidelines that are in good accordance with the existing guidelines. Furthermore some remarks were made concerning the ambiguities in the existing guidelines
Driving Context into Text-to-Text Privatization
\textit{Metric Differential Privacy} enables text-to-text privatization by
adding calibrated noise to the vector of a word derived from an embedding space
and projecting this noisy vector back to a discrete vocabulary using a nearest
neighbor search. Since words are substituted without context, this mechanism is
expected to fall short at finding substitutes for words with ambiguous
meanings, such as \textit{'bank'}. To account for these ambiguous words, we
leverage a sense embedding and incorporate a sense disambiguation step prior to
noise injection. We encompass our modification to the privatization mechanism
with an estimation of privacy and utility. For word sense disambiguation on the
\textit{Words in Context} dataset, we demonstrate a substantial increase in
classification accuracy by
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