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For public transport operators, passengers’ comments towards their experience are valuable for promoting more friendly transportation services. This paper demonstrates that passenger-generated online comments can be used to assess railway transportation station services. The natural language processing and social media mining techniques that include establishing an opinion classification model through visual semantic fusion deep learning methods are applied to assess Taipei’s Mass Rapid Transit (MRT) station services from the internet opinions. An opinion monitoring system includes: (1) opinion mining to build a social media comment dataset on the ontology of MRT stations.; (2) proposing intent-sentiment, image-text relationship, and content type categories to assist accessing of passengers’ quality of experience; (3) constructing a classification model to classify the nature of opinions (4) proposing visualization to provide an intuitive information display dashboard to help Taipei’s MRT operator sense the sentiment-intention trends of comments on each station and access the current service level as well as part of the quality management assessment is also proposed.

Basierend auf dem BEPS-Projekt der OECD und der ATAD der EU wurde im Jahr 2018 in Österreich die Hinzurechnungsbesteuerung eingeführt. Die Regelung zielt darauf ab, Passiveinkünfte von in Steueroasen ansässigen Tochtergesellschaften, unabhängig von einer Ausschüttung an die österreichische Mutter, der inländischen Besteuerung zu unterwerfen. Dadurch soll die Abschirmwirkung ausländischer Tochtergesellschaften durchbrochen und eine Besteuerung auf dem österreichischen Niveau sichergestellt werden. Die vorliegende Masterarbeit betrachtet das neue Regelwerk aus zwei unterschiedlichen Perspektiven. Zum einen werden die rechtlichen Aspekte der Hinzurechnungsbesteuerung anhand eines Vergleichs mit den bereits seit Jahrzehnten bestehenden Regelungen aus den USA und aus Deutschland, der Subpart F Besteuerung und der deutschen Hinzurechnungsbesteuerung, aufgearbeitet. Dabei zeigen sich vor allem in den Anwendungsvoraussetzungen bedeutende Unterschiede. Dennoch kann eine grundsätzliche Vergleichbarkeit, insbesondere mit der 2021 reformierten deutschen Hinzurechnungsbesteuerung, bestätigt werden. Zum anderen untersucht die Masterarbeit die Auswirkungen der Einführung der erstmals im Steuerjahr 2019 anwendbaren Hinzurechnungsbesteuerung auf den Anteil der europäischen Steueroasentöchter österreichischer Unternehmen. Die empirische Analyse wird in Form einer, auf einem ‚Difference-in-Differences‘-Ansatz basierenden, Regressionsanalyse über die Jahre 2015-2020 durchgeführt. Als Vergleichsgruppe dienen deutsche Unternehmen. Die Betrachtung der Stichprobe liefert erste Hinweise auf einen negativen Zusammenhang zwischen der Einführung der Hinzurechnungsbesteuerung und dem Anteil der Tochtergesellschaften in europäischen Steueroasen. Die Regressionsanalyse kann diesen negativen Zusammenhang jedoch nicht bestätigen. Ein möglicher Grund hierfür könnten verzögerte Effekte in Verbindung mit dem kurzen Betrachtungszeitraum nach Einführung der Hinzurechnungsbesteuerung sein. Based on the OECD's BEPS project and the EU's ATAD, CFC rules were introduced in Austria in 2018. The rules aim to subject passive income of subsidiaries located in tax havens to domestic taxation, irrespective of a distribution to the Austrian parent company. This intends to break the deferral privilege of foreign subsidiaries and to ensure taxation at the Austrian level. This master thesis examines the new set of rules from two different perspectives. On the one hand, the legal aspects of the CFC rules are analysed by comparing them with the similar regulations from the USA and Germany, the Subpart F taxation and the German CFC rules, which have already been in place for decades. Significant differences become apparent, especially in the conditions of application. Nevertheless, a basic comparability can be confirmed, especially with the German CFC rules, which were reformed in 2021. On the other hand, the master thesis examines the effects of the introduction of the CFC rules, applicable for the first time in the tax year 2019, on the share of European tax haven subsidiaries of Austrian companies. The empirical analysis is conducted in the form of a regression analysis based on a difference-in-differences approach over the years 2015-2020. German companies serve as the comparison group. The examination of the sample provides first indications of a negative correlation between the introduction of the CFC rules and the share of subsidiaries in European tax havens. However, the regression analysis cannot confirm this negative relationship. One possible reason for this could be lagged effects in connection with the short observation period after the introduction of the CFC rules. Arbeit an der Bibliothek noch nicht eingelangt - Daten nicht geprüft Abweichender Titel laut Übersetzung des Verfassers/der Verfasserin Masterarbeit Karl-Franzens-Universität Graz 2022

Supplemental material, sj-docx-1-gpi-10.1177_13684302211069962 for The intergroup sensitivity effect among racial groups in the United States by Katherine R. G. White, Jessica Bray, Jonathan C. Lang, Amilynne McLeroy, Scarlet Hernandez and Chloe McLaughlin in Group Processes & Intergroup Relations

This paper discusses the singularities that exist within a 3/4 CMG configuration when the CMGs are placed at mixed skew angles. CMGs are typically mounted with the same skew angles and are fixed throughout the spacecraft’s lifetime. Changing these skew angles can bring about unique attributes for the spacecraft such as an increased pitch, roll or yaw capability. Mapping out these singularities when each CMG is mounted differently can show an engineer how to maximize these capabilities and enhance a spacecraft’s mission completion ability. Using singularity penetration logic, the spacecraft’s attitude controls system can pass through these singularities. These singularities would best be avoided to provide optimal control. Finding these limited singularity penetration regions is the focus of this paper. Different mixed skew configurations appear to be more ideal than others for spacecraft that focus on maneuvers about only one axis of rotation.

[Extract] One of the main roles for a citizen in a democratic society is to engage in political discourse, i.e., to engage in (written or oral) conversation about political issues. Political discourse often (though not always) takes the form of debate, in which the participants take up a position on a disputed question and try to persuade other participants of their position. People from all walks of life take part in these debates, in all sorts of venues-from television and radio, to Facebook and Twitter, to workplaces and neighborhood bars. In this debatestyle form of political discourse, a wide range of different questions can be up for debate (and, as the discourse unfolds, the questions themselves can evolve). But during the run-up to an important election, the simplest and most common question is: Whom should we elect? In the United States at present (late May, 2016) there is a lot of discussion about whom “we” (the American people) should elect as President of the United States in the upcoming presidential election.