Michael Berthold Knihy

Der hohe Anteil konzerninterner Transaktionen bietet Unternehmen einen erheblichen steuerlichen Gestaltungsspielraum. Um Steuereinsparungen durch unterschiedliche Steuerniveaus zu regulieren, wurde der Fremdvergleichsgrundsatz eingeführt, dessen Einhaltung durch Verrechnungspreisdokumentation nachgewiesen werden muss. Internationale Konzerne stehen vor der Herausforderung, unterschiedliche Dokumentationsvorschriften in verschiedenen Ländern zu beachten, was zu hohem Aufwand und dem Risiko von Mehrfachdokumentationen führt. Der Vergleich der Vorschriften in Österreich und Deutschland sowie die EU TPD bieten Ansätze zur Optimierung des Erstellungsaufwands.

Die hier vorgelegte Quellensammlung zur deutschen Schulgeschichte im 19. und 20. Jahrhundert geht davon aus, dass die Entwicklung der Schule, ihre Aufgaben und Probleme nicht aus dem Binnenraum der Pädagogik allein begriffen und beurteilt werden können. Sie bedürfen einer umfassenderen Vergewisserung. in der auch die jeweiligen politisch-sozialen Konstellationen deutlich werden. Die Auswahl der Quellen umfaßt daher exemplarische Dokumente für die Zeitabschnitte von der Entstehung des modernen Staates und der modernen Schule bis zur Wiedervereinigung der beiden deutschen Staaten

Modern knowledge discovery methods enable users to discover complex patterns of various types in large information repositories. However, the underlying assumption has always been that the data to which the methods are applied to originates from one domain. The focus of this book, and the BISON project from which the contributions are originating, is a network based integration of various types of data repositories and the development of new ways to analyse and explore the resulting gigantic information networks. Instead of finding well defined global or local patterns they wanted to find domain bridging associations which are, by definition, not well defined since they will be especially interesting if they are sparse and have not been encountered before. The 32 contributions presented in this state-of-the-art volume together with a detailed introduction to the book are organized in topical sections on bisociation; representation and network creation; network analysis; exploration; and applications and evaluation.

This work covers a range of advanced topics in genomics, data mining, molecular simulation, molecular informatics, systems biology, and computational neuroscience. It discusses improved robustness in time series analysis of gene expression data through polynomial model-based clustering and explores hybrid grid applications for orthologous groups clustering. Techniques for promoter prediction using DNA's physico-chemical properties and parametric spectral analysis of malaria gene expression data are examined. The text also presents algorithms for identifying long conserved regions between genes and addresses the reversal median problem in mitochondrial gene orders. In data mining, it highlights the construction of predictive models using data assimilation and introduces set-oriented dimension reduction via hidden Markov models. The applicability of loop recombination in ciliates is evaluated, alongside statistical methods for detecting signals in MALDI-TOF spectra. Molecular simulation topics include chaotic transitions in high-dimensional dynamics and the effects of solvents on tripeptide stability. The analysis of single molecule force spectroscopy data and a point-matching algorithm for 3D surface alignment of drug-sized molecules are discussed in molecular informatics. In systems biology, the text presents adaptive modeling approaches for pharmacokinetics and new methods for analyzing metabolic networks. It also covers s

This comprehensive text covers various aspects of systems biology, structural biology, genomics, computational proteomics, molecular informatics, and distributed data mining. It explores structural protein interactions and their implications for kinase-inhibitor interactions in upregulated pancreas tumor gene expression. The book delves into biochemical pathway analysis through signature mining and presents recurrent neuro-fuzzy network models for gene regulatory interactions. Additionally, it discusses applications of dummy point scatterers in macromolecular X-ray crystallography and introduces BioRegistry, a structured metadata repository for bioinformatics databases. The text also highlights robust Perron cluster analysis for computational life sciences and methods for multiple alignment of protein structures in three dimensions. It features protein annotation techniques and tools like MAPPIS for aligning protein-protein interfaces. In genomics, it covers frequent itemsets for genomic profiling and gene selection using support vector machines. Computational proteomics is addressed with ProSpect, an R package for analyzing SELDI measurements, and algorithms for quantifying diagnostic markers in complex samples. Molecular informatics topics include molecular similarity searching, increasing diversity in in-silico screening, and structural RNA alignment. Finally, it discusses distributed data mining techniques like distrib

We are pleased to present the proceedings from the 5th biennial conference in the Intelligent Data Analysis series, held in Berlin, Germany, from August 28–30, 2003. Since its inception as a small symposium in 1995, IDA has gained significant traction, moving from London to Amsterdam and then to Lisbon. This year, we experienced another record-breaking submission rate of 180 papers. After careful consideration, based on approximately 500 reviews, we selected 17 papers for oral presentation and 42 for posters, with poster presenters also delivering brief spotlight summaries. The conference featured a cohesive 2.5-day program that highlighted a diverse range of research. In line with IDA's mission to unite researchers from various disciplines, we achieved a balance between theoretical presentations, including statistics and computer science, and application-oriented topics demonstrating practical uses of these techniques. The work presented spans theoretical contributions, such as data cleaning and compression, to practical challenges in text classification and sales-rate predictions. Notably, many papers also focus on popular applications in bioinformatics, showcasing the breadth and depth of current research in the field.

We are proud to present the proceedings of the seventh biennial conference in the Intelligent Data Analysis series, held in Ljubljana, Slovenia, from September 6-8, 2007. IDA has continually expanded its scope, quality, and size since its inception as a small symposium in 1995 in Baden-Baden, Germany. The conference gained momentum with subsequent events in London (1997) and Amsterdam (1999), followed by Lisbon (2001), Berlin (2003), and Madrid (2005). The increasing quality of submissions has allowed for the assembly of consistently high-quality programs. This year, we rigorously selected 33 papers from nearly 100 submissions, resulting in a focused two-and-a-half-day conference program summarized in this volume. In line with IDA's goal of uniting researchers from various disciplines, we have achieved a commendable balance between theoretical contributions—covering statistical and machine learning approaches—and application-oriented presentations that demonstrate practical uses of these techniques. The proceedings feature theoretical work on statistical methods for sequence alignment alongside practical insights into text classification and medical data analysis. It is encouraging to see IDA fostering collaboration across diverse fields, promoting cross-fertilization of ideas and methodologies.