61378 research outputs found
Sort by
Efficacité du dispositif Pix pour évaluer et renforcer les compétences numériques des étudiants en enseignement supérieur
No full textpeer reviewe
Luxembourg: Recognition of a Foreign Permanent Establishment
No full texteditorial reviewedThe case discussed in this chapter concerns the recognition of a foreign PE for purposes of the application of the exemption method to a Luxembourg resident. Unsurprisingly, given the highly factual nature of the assessment as to the existence of a PE, the outcome of the case ultimately hinged upon the meagre evidence provided by the taxpayer to support the claim that such PE existed, and that the relevant income would have to be attributed to it.
In its analysis, the Court correctly analysed the requirements for the existence of a PE under the US-Luxembourg tax treaty, which broadly follows the OECD Model Tax Convention at the time of its conclusion in 1996. In so doing, the Court gave particular importance to the inconsistent evidence provided with respect to the PE’s concrete location and the lack of any proof of an actual activity undertaken in the premises rented in the US.
This chapter further considers the question whether the later included anti-mismatch provision in Luxembourg’s tax code would have any impact on the analysis of future similar cases and concluded that this would not be the case
Rethinking Cognitive Complexity for Unit Tests: Toward a Readability-Aware Metric Grounded in Developer Perception
No full textpeer reviewedAutomatically generated unit tests-from searchbased tools like EvoSuite or LLMs-vary significantly in structure and readability. Yet most evaluations rely on metrics like Cyclomatic Complexity and Cognitive Complexity, designed for functional code rather than test code. Recent studies have shown that SonarSource's Cognitive Complexity metric assigns nearzero scores to LLM-generated tests, yet its behavior on EvoSuitegenerated tests and its applicability to test-specific code structures remain unexplored. We introduce CCTR, a Test-Aware Cognitive Complexity metric tailored for unit tests. CCTR integrates structural and semantic features like assertion density, annotation roles, and test composition patterns-dimensions ignored by traditional complexity models but critical for understanding test code. We evaluate 15,750 test suites generated by EvoSuite, GPT4o, and Mistral Large-1024 across 350 classes from Defects4J and SF110. Results show CCTR effectively discriminates between structured and fragmented test suites, producing interpretable scores that better reflect developer-perceived effort. By bridging structural analysis and test readability, CCTR provides a foundation for more reliable evaluation and improvement of generated tests. We publicly release all data, prompts, and evaluation scripts to support replication
Research breakthroughs often come through collaborations − attacks on academic freedom threaten this vital work
No full textSince President Donald Trump took office for the second time, many researchers across academic disciplines have had their funding cut because of their purported ideological bias. These funding cuts were further exacerbated by the extensive 2025 government shutdown. As a team of sociologists studying universities, higher education policy and administration, academic freedom and science production, we recognized these cuts as part of a recent global trend of weakened academic freedom. Since the mid-2000s, political attacks on higher education have increased in many countries. Consequently, academic freedom has declined in countries as different as India, Israel, Nicaragua and the United Kingdom, among others. For example, for years Hungarian Prime Minister Viktor Orbán accused the internationally respected Central European University of “liberal bias.” By 2019, he had effectively forced the university and its faculty into exile in Vienna, Austria. Since Argentinian President Javier Milei came to power in 2023, he has made repeated claims that academics are corrupt elites. He used this narrative to restrict universities’ autonomy and funding of their research programs. Today, most research is done collaboratively. But research finds that when individual scholars have less academic freedom and universities’ autonomy declines, global research collaborations are also threatened. The prevalence and complexity of those collaborations that optimize human and material resources has grown, with substantial impact on scientific productivity — what we call the global “collaboration dividend.” Collaborations foster solutions to complex problems, from vaccine development to renewable energy. Diminishing academic freedom erodes these collaboration dividends, which then reduces the quantity and quality of scientific discovery worldwide.R-AGR-3577 - Q-KNOW - part UL - POWELL Justin J W4. Quality educatio
L’indemnisation des investisseurs pour fausse information sur les marchés financiers
No full textLe rapport répond au besoin d'une étude comparative européenne afin de mieux situer le droit français en la matière. Ce dernier, où la réparation est fondée sur le principe de la perte de chance, fait aussi l'objet d'une étude approfondie. Le groupe de travail a constaté que les droits étrangers étudiés (Allemagne, Espagne, Italie, Pays-Bas et Royaume-Uni) reconnaissent le préjudice boursier et prévoient, sous différentes formes et de manière plus ou moins favorable, sa réparation intégrale.The report addresses the need for a European comparative study to better situate French law in this area. The latter, which bases compensation on the principle of loss of chance, is also examined in depth. The working group found that the foreign legal systems studied (Germany, Spain, Italy, the Netherlands, and the United Kingdom) recognise stock-market loss and provide for its full compensation, albeit in different forms and with varying degrees of favourability
Beam Pattern Optimization for Integrated Sensing and Communication in UAV Applications
No full textpeer reviewedThe deployment of unmanned aerial vehicles (UAVs) equipped with uniform rectangular array (URA) offers a promising solution for simultaneous communication with multiple ground base stations (GBSs) and the sensing of ground-based target. However, designing a transmit beamforming system that optimizes communication while maintaining high sensing accuracy is challenging. In this regard, this paper proposes a comprehensive beam pattern optimization framework tailored for integrated sensing and communication in UAV applications, where the beam is synthesized based on the required steering direction, beam width, side lobe suppression, and nulling in targeted areas, providing robust connectivity. This comprehensive framework integrates sensing and communication, improving system performance and connectivity in UAV applications
Semantic Communication in Earth Observation via Cognitive DT-JSCC Framework for Enhanced Inference
No full textpeer reviewe
A Chebyshev Pseudospectral Method-based Model Predictive Control of UAVs for Trajectory Tracking and Collision Avoidance
No full textpeer reviewedIn this paper, we address the Unmanned Aerial Vehicle trajectory (UAV) tracking and obstacle avoidance problem, by proposing a novel Chebyshev pseudospectral method-based Model Predictive Control (MPC) formulation that is real-time implementable. In this formulation, a continuous-time integral form of the quadratic tracking error cost function is considered and its exact solution is obtained by the Clenshaw-Curtis quadrature rule. The state and control histories are approximated by Lagrange interpolating polynomials, with their coefficients as decision variables. These polynomials are proven to yield smooth control histories, unlike piecewise constant control inputs in the standard MPC. The collocation method is used to satisfy the dynamics and avoid computationally expensive numerical integration. This also allows us for a longer prediction horizon with the same number of decision variables without affecting the computational speed. The MPC is designed by considering the translational dynamics for determining acceleration inputs, which are subsequently used by the low-level controller to obtain desired thrust, orientation, and angular speeds. The performance of the proposed MPC is validated by indoor experiments.SUPPLEMENTARY MATERIALVideo: https://youtu.be/eBeCuGa7B3E9. Industry, innovation and infrastructur
Fast Sparsity-Based 3D Near-Field MIMO Imaging Using b-SAGA with a Batch Size Selection Strategy
No full textpeer reviewedNear-field imaging with multiple-input multiple-output (MIMO) arrays suffers from high computational cost. This hinders the practicality of conventional optimization techniques for large-scale sparsity-based imaging. In this paper, we address this issue and reduce the total runtime using a stochastic gradient strategy with variance reduction. Specifically, we utilize the Batch-Stochastic-Average-Gradient-Ameliore algorithm, which retains the convergence rate of the full proximal gradient method while reducing per-iteration cost. To our knowledge, this is the first time stochastic gradients with variance reduction have been applied to near-field MIMO radar imaging. In parallel, we provide a practical batch size selection strategy to improve runtime, which can also be used with other batch-based optimization methods for various radar image formation problems. We demonstrate using real-world measurements and total variation regularization that, compared to full and standard stochastic proximal gradient methods, the developed approach achieves speedups of over 5x and 23x, respectively, reducing runtime from the order of minutes to tens of seconds while maintaining high image quality
Unitary Approximate Message Passing Detector for OTSM System Based on Walsh-Hadamard Transform in LEO Satellite Communications
No full textpeer reviewedLow Earth orbit (LEO) satellite communication, as an essential technology in the 6 G era, still faces challenges such as high path loss, severe Doppler shifts, multi-path propagation, link budget, and limited satellite-borne resources. Recently, a novel proposed orthogonal time sequency multiplexing (OTSM) modulation that multiplexes information symbols in the delay-sequency (DS) domain performs well in high-mobility scenarios. DS-domain symbols can be transformed into the delay-time domain via the Walsh-Hadamard transform (WHT), which only includes addition and subtraction. It has been proven that OTSM can perform similarly to orthogonal time-frequency space (OTFS) with a much lower-complexity transceiver. In this paper, we derive the 2D quasi-convolution input-output (I/O) relationship of OTSM under general waveforms, reflecting the interaction between symbols and the channel. Next, we design an iterative detector for the ideal-waveform-based OTSM system based on the unitary approximate message passing (UAMP) algorithm. Specifically, based on our derived I/O relationship, we explore the structural characteristics of channels in the DS domain and design a specific unitary transformation matrix for implementing the UAMP framework, where the WHT is used to improve the computational efficiency of the detector further. Then, we extend our detection algorithm to the case of the rectangular-waveform-based OTSM system. Finally, numerical simulations demonstrate the performance advantages of our proposed detector in OTSM systems