University of Salzburg

Displaying 1-16 of 16 results

  • White Papers // Dec 2011

    Hierarchical PLABs, CLABs, TLABs in Hotspot

    Thread-Local Allocation Buffers (TLABs) are widely used in memory allocators of garbage-collected systems to speed up the fast-path (thread-local allocation) and reduce global heap contention yet at the expense of increased memory fragmentation. Larger TLABs generally improve performance and scalability but only up to the point where more frequent garbage...

    Provided By University of Salzburg

  • White Papers // Dec 2011

    Cyber-Physical Cloud Computing: The Binding and Migration Problem

    The authors take the paradigm of cloud computing developed in the cyber-world and put it into the physical world to create a cyber-physical computing cloud. A server in this cloud moves in space making it a vehicle with physical constraints. Such vehicles also have sensors and actuators elevating mobile sensor...

    Provided By University of Salzburg

  • White Papers // Apr 2011

    Runtime Programming Through Model-Preserving, Scalable Runtime Patches

    The authors consider a methodology for flexible software design, run-time programming, defined by recurrent, incremental software modifications to a program at run-time, called run-time patches. The principles they consider for run-time programming are model preservation and scalability. Model preservation means that a run-time patch preserves the programming model in place...

    Provided By University of Salzburg

  • White Papers // Feb 2011

    The Role of Business Model Innovation in the Emergence of Markets: A Missing Dimension of Entrepreneurial Strategy?

    Current theorizing assumes business models are developed to match firm resources and capabilities to existing market conditions. Consequently, entrepreneurs who successfully introduce new business models that significantly alter existing market preferences and structures are viewed as an anomaly; their success attributed to the strategic failure of incumbents. In contrast, the...

    Provided By University of Salzburg

  • White Papers // Dec 2010

    Business Cycle Convergence In EMU: A Second Look At The Second Moment

    The authors analyse the dynamics of the standard deviation of demand shocks and of the demand component of GDP across countries in the European Monetary Union (EMU). This analysis allows one to evaluate the patterns of cyclical comovement in EMU and put them in contrast to the cyclical performance of...

    Provided By University of Salzburg

  • White Papers // Sep 2010

    Migration of Legacy Software Towards Correct-by-Construction Timing Behavior

    This paper presents an approach for incrementally adjusting the timing behavior of legacy real-time software according to explicit timing specifications expressed in the Timing Definition Language (TDL). The primary goal of such a migration is to achieve predictable timing behavior, which enables application of formal verification methods to the legacy...

    Provided By University of Salzburg

  • White Papers // Jul 2010

    Employment Effects Of Acquisitions: Evidence From Acquired European Firms

    This paper examines the employment effects of acquisitions for acquired European firms taking non-random selection of acquisition targets explicitly into account. Following the empirical firm growth literature and theories put forward in the Mergers and Acquisition (M&A) literature the authors control for convergence dynamics in firm size and distinguish between...

    Provided By University of Salzburg

  • White Papers // Feb 2010

    Firm Growth In Multinational Corporate Groups

    This paper formulates an econometric firm growth model that explicitly accounts for interdependence of growth performance within multinational corporate networks. The authors apply a recently introduced IV-estimation procedure for peer group effects to directly test for externalities within multinational corporate networks. Using European firm level data, the results reveal positive...

    Provided By University of Salzburg

  • White Papers // Feb 2010

    Transfer Pricing As A Tax Compliance Risk

    This paper contributes to the empirical literature on the transfer pricing behavior of multinational firms. Previous research mainly focuses on transfer pricing as a means of tax optimization. The authors' approach concentrates on transfer pricing as a critical compliance issue. Specifically, the authors investigate whether and to what extent the...

    Provided By University of Salzburg

  • White Papers // Jan 2010

    Environmental Regulation And Investment: Evidence From European Country-Industry Data

    This paper contributes to the empirical literature on the relationship between environmental regulation and firm behavior. In particular, the authors ask whether and how strongly an industry's investment responds to stringency in environmental regulation. Environmental stringency is measured as an industry's total current expenditure on environmental protection, and a country's...

    Provided By University of Salzburg

  • White Papers // Nov 2009

    Haptic Interaction in Virtual Reality Environments Through Android-Based Handheld Terminals

    The integration of intuitive haptic interaction for navigating within virtual spaces may suppose a key factor for spreading 3Drelated technologies in Ambient Assisted Living environments. This paper presents a case study that makes use of an Android-based portable terminal for evaluating low cost solutions for everyday life applications derived from...

    Provided By University of Salzburg

  • White Papers // Nov 2009

    Corporate Tax Competition Between Firms

    Firms' tax planning decisions, similar to their other operational decisions, are made in a competitive environment. Various stakeholders observe the tax payments and evaluate these against the relevant peer group, which creates interdependencies in the tax planning activities of firms. Introducing the concept of reputational loss the authors show the...

    Provided By University of Salzburg

  • White Papers // Nov 2009

    Capital Structure, Corporate Taxation And Firm Age

    This paper analyzes the relationship between corporate taxation, firm age and debt. The authors adapt a standard model of capital structure choice under corporate taxation, focusing on the financing and investment decisions a firm is typically faced with. The model suggests that the debt ratio is positively associated with the...

    Provided By University of Salzburg

  • White Papers // Sep 2009

    Transfer Pricing Risk Awareness Of Multinational Corporations Evidence From A Global Survey

    This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational firms, the authors extend the existing literature by using unique firm-level information such...

    Provided By University of Salzburg

  • White Papers // Jul 2009

    On a General Notion of Transformation for Multiagent Systems and Its Implementation

    In recent work a generic categorical model for MAS has been introduced leading to the category MAS (cf. [Pfa05] for a first step). In that category the objects are agents of various types and the morphisms represent all kinds of relations between the agents, the authors call it general communication...

    Provided By University of Salzburg

  • White Papers // Jul 2009

    The Client Side of Cloud Computing

    This paper proposes a classification of different clients of Cloud Computing into the groups of hardware and software clients. Each one of these groups will be further subdivided in 3 classes. In a second step, one analyzes two specific problems of cloud clients, namely how to discover a service, and...

    Provided By University of Salzburg

  • White Papers // Jul 2009

    The Client Side of Cloud Computing

    This paper proposes a classification of different clients of Cloud Computing into the groups of hardware and software clients. Each one of these groups will be further subdivided in 3 classes. In a second step, one analyzes two specific problems of cloud clients, namely how to discover a service, and...

    Provided By University of Salzburg

  • White Papers // Nov 2009

    Haptic Interaction in Virtual Reality Environments Through Android-Based Handheld Terminals

    The integration of intuitive haptic interaction for navigating within virtual spaces may suppose a key factor for spreading 3Drelated technologies in Ambient Assisted Living environments. This paper presents a case study that makes use of an Android-based portable terminal for evaluating low cost solutions for everyday life applications derived from...

    Provided By University of Salzburg

  • White Papers // Sep 2010

    Migration of Legacy Software Towards Correct-by-Construction Timing Behavior

    This paper presents an approach for incrementally adjusting the timing behavior of legacy real-time software according to explicit timing specifications expressed in the Timing Definition Language (TDL). The primary goal of such a migration is to achieve predictable timing behavior, which enables application of formal verification methods to the legacy...

    Provided By University of Salzburg

  • White Papers // Feb 2010

    Firm Growth In Multinational Corporate Groups

    This paper formulates an econometric firm growth model that explicitly accounts for interdependence of growth performance within multinational corporate networks. The authors apply a recently introduced IV-estimation procedure for peer group effects to directly test for externalities within multinational corporate networks. Using European firm level data, the results reveal positive...

    Provided By University of Salzburg

  • White Papers // Nov 2009

    Corporate Tax Competition Between Firms

    Firms' tax planning decisions, similar to their other operational decisions, are made in a competitive environment. Various stakeholders observe the tax payments and evaluate these against the relevant peer group, which creates interdependencies in the tax planning activities of firms. Introducing the concept of reputational loss the authors show the...

    Provided By University of Salzburg

  • White Papers // Nov 2009

    Capital Structure, Corporate Taxation And Firm Age

    This paper analyzes the relationship between corporate taxation, firm age and debt. The authors adapt a standard model of capital structure choice under corporate taxation, focusing on the financing and investment decisions a firm is typically faced with. The model suggests that the debt ratio is positively associated with the...

    Provided By University of Salzburg

  • White Papers // Sep 2009

    Transfer Pricing Risk Awareness Of Multinational Corporations Evidence From A Global Survey

    This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational firms, the authors extend the existing literature by using unique firm-level information such...

    Provided By University of Salzburg

  • White Papers // Jan 2010

    Environmental Regulation And Investment: Evidence From European Country-Industry Data

    This paper contributes to the empirical literature on the relationship between environmental regulation and firm behavior. In particular, the authors ask whether and how strongly an industry's investment responds to stringency in environmental regulation. Environmental stringency is measured as an industry's total current expenditure on environmental protection, and a country's...

    Provided By University of Salzburg

  • White Papers // Feb 2010

    Transfer Pricing As A Tax Compliance Risk

    This paper contributes to the empirical literature on the transfer pricing behavior of multinational firms. Previous research mainly focuses on transfer pricing as a means of tax optimization. The authors' approach concentrates on transfer pricing as a critical compliance issue. Specifically, the authors investigate whether and to what extent the...

    Provided By University of Salzburg

  • White Papers // Dec 2010

    Business Cycle Convergence In EMU: A Second Look At The Second Moment

    The authors analyse the dynamics of the standard deviation of demand shocks and of the demand component of GDP across countries in the European Monetary Union (EMU). This analysis allows one to evaluate the patterns of cyclical comovement in EMU and put them in contrast to the cyclical performance of...

    Provided By University of Salzburg

  • White Papers // Jul 2010

    Employment Effects Of Acquisitions: Evidence From Acquired European Firms

    This paper examines the employment effects of acquisitions for acquired European firms taking non-random selection of acquisition targets explicitly into account. Following the empirical firm growth literature and theories put forward in the Mergers and Acquisition (M&A) literature the authors control for convergence dynamics in firm size and distinguish between...

    Provided By University of Salzburg

  • White Papers // Apr 2011

    Runtime Programming Through Model-Preserving, Scalable Runtime Patches

    The authors consider a methodology for flexible software design, run-time programming, defined by recurrent, incremental software modifications to a program at run-time, called run-time patches. The principles they consider for run-time programming are model preservation and scalability. Model preservation means that a run-time patch preserves the programming model in place...

    Provided By University of Salzburg

  • White Papers // Dec 2011

    Cyber-Physical Cloud Computing: The Binding and Migration Problem

    The authors take the paradigm of cloud computing developed in the cyber-world and put it into the physical world to create a cyber-physical computing cloud. A server in this cloud moves in space making it a vehicle with physical constraints. Such vehicles also have sensors and actuators elevating mobile sensor...

    Provided By University of Salzburg

  • White Papers // Dec 2011

    Hierarchical PLABs, CLABs, TLABs in Hotspot

    Thread-Local Allocation Buffers (TLABs) are widely used in memory allocators of garbage-collected systems to speed up the fast-path (thread-local allocation) and reduce global heap contention yet at the expense of increased memory fragmentation. Larger TLABs generally improve performance and scalability but only up to the point where more frequent garbage...

    Provided By University of Salzburg

  • White Papers // Jul 2009

    On a General Notion of Transformation for Multiagent Systems and Its Implementation

    In recent work a generic categorical model for MAS has been introduced leading to the category MAS (cf. [Pfa05] for a first step). In that category the objects are agents of various types and the morphisms represent all kinds of relations between the agents, the authors call it general communication...

    Provided By University of Salzburg

  • White Papers // Feb 2011

    The Role of Business Model Innovation in the Emergence of Markets: A Missing Dimension of Entrepreneurial Strategy?

    Current theorizing assumes business models are developed to match firm resources and capabilities to existing market conditions. Consequently, entrepreneurs who successfully introduce new business models that significantly alter existing market preferences and structures are viewed as an anomaly; their success attributed to the strategic failure of incumbents. In contrast, the...

    Provided By University of Salzburg