@techreport{61508, abstract = {{We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that may not fully eliminate double taxation. Employing a game-theoretic model, we identify settings in which we expect joint audits to occur and investigate their effect on the firm's expected tax payments and tax audit efficiency. We find that the occurrence of joint audits critically depends on the double taxation risk in the absence of joint audits. Unless tax rules are consistently applied, joint audits can occur more often when this risk is higher. The reason is that the firm changes its income-shifting strategy to reduce its expected tax payments, and thereby also enables tax authorities to better target tax disputes via joint audits that would otherwise escalate. However, we identify conditions under which joint audits are then detrimental to tax audit efficiency, particularly when the firm prefers them most. Our results imply that cost-sharing arrangements for joint audits should be tailored to the level of double taxation risk, with firm involvement having the potential to improve efficiency when this risk is high.}}, author = {{Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}}, keywords = {{joint tax audits, double taxation, dispute prevention, income shifting}}, pages = {{57}}, title = {{{An Economic Analysis of Joint Tax Audits}}}, doi = {{10.2139/ssrn.5398645}}, year = {{2025}}, } @techreport{61502, abstract = {{This study introduces sloppiness---the inaccurate preparation of supporting information during tax disputes---as a neglected but critical factor influencing taxpayer noncompliance. We conceptualize sloppiness as arising both from imperfections in the internal information environment, exacerbated by structural uncertainty over litigation outcomes (factual dimension), and from strategic aversion to compliance effort (strategic dimension). We examine whether and to what extent improved documentation and engaging an internal monitoring expert can mitigate sloppiness and prevent litigation. Using a game-theoretic model, we derive equilibrium strategies for a tax manager's compliance effort, a monitoring expert's dispute resolution effort, and a tax authority's litigation decision. Absent a monitoring expert, we find that improved documentation consistently reduces the litigation probability. However, when a monitoring expert is present, we surprisingly find that improved documentation crowds out compliance effort and can increase the litigation probability. Overall, our results suggest that sloppiness can be overcome either through strong documentation alone or by engaging a monitoring expert when documentation is weak, with the latter approach becoming more attractive as the dispute resolution costs decline.}}, author = {{Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}}, title = {{{Sloppiness in Tax Disputes: How to Prevent Litigation?}}}, year = {{2025}}, } @inbook{61501, author = {{König, Katrin}}, booktitle = {{Christoph Schwöbel: Theology in Conversation}}, editor = {{Wolfe, Judith and McKerron, Margaret}}, pages = {{255--266}}, publisher = {{De Gruyter}}, title = {{{Revelation in Conversation: Christoph Schwöbel and Jean-Luc Marion on the Christian Understanding of Revelation in the Context of Pluralism}}}, year = {{2025}}, } @inbook{61500, author = {{König, Katrin}}, booktitle = {{Dorothee Sölles Theologie: Anregungen - Anfänge - Beziehungen}}, editor = {{Sacher, Konstantin and Trugenberger, Julius and Wittekind, Folkart}}, pages = {{201--226}}, publisher = {{Evangelische Verlagsanstalt}}, title = {{{Gott im Leid. Transformationen der Theodizee bei Simone Weil und Dorothee Sölle}}}, volume = {{1}}, year = {{2025}}, } @article{61512, abstract = {{'bioZENTRALE', 'Bio Liebe', 'dmBio', 'Kölln Bio' etc.: Bei der Benamung von Lebensmittelmarken wird die Komponente '(-)bio(-)' angesichts der Verbreitung biologisch hergestellter Produkte häufig eingesetzt. Marken verwenden sie mal in Präposition und mal in Postposition, mal gebunden und mal frei. Dieser Beitrag untersucht diese unterschiedlichen Verwendungen aus einer kognitiv-grammatischen Perspektive anhand eines Korpus aus aktuellen Lebensmittelmarkennamen. Ziel ist es, die Arten der Komposition zu systematisieren. Als Ausgangspunkt dienen die in der linguistischen Forschung bisher üblichen Klassifizierungen von 'bio-' als initiales Konfix sowie 'bio' als Kürzung. Die Analyse zeigt, dass die Komponente '(-)bio(-)' überwiegend als gebundene oder ungebundene spezifizierende Erst- oder auch Zweiteinheit in regulären Konfix-Komposita und kompositumähnlichen Bildungen, die als Markennamen eingesetzt werden, gebraucht wird. Seltener fungiert die Komponente selbst als Profildeterminante. Die Komponente '(-)bio(-)' wird demzufolge zur Bildung von Markennamen variabler gebraucht, als durch die Einordnung von bio- als vornehmlich linke, gebundene Einheit in Komposita bislang angenommen wurde.}}, author = {{Dübbert, Alexander}}, issn = {{2367-3877}}, journal = {{Zeitschrift für Wortbildung}}, keywords = {{Markennamen, Konfix, bio, Kognitive Grammatik}}, number = {{2}}, pages = {{1--27}}, title = {{{'(-)bio(-)' als Bestandteil von Lebensmittelmarkennamen: Eine kognitiv-grammatische Untersuchung zur Komposition von Markennamen}}}, doi = {{10.21248/zwjw.2025.2.125}}, volume = {{9}}, year = {{2025}}, } @article{60891, abstract = {{Straight dielectric waveguide channels made from slabs of thin-film lithium niobate (TFLN), or lithium niobate on insulator (LNOI), are investigated in the linear regime, for channels of rib and strip type with common trapezoidal cross sections, in Z-cut and X-cut samples at varying on-chip orientation. We clarify the theoretical basis for the waveguides with potentially non-diagonal core permittivity. Symmetry classes can be distinguished that differ in their consequences for potential modal degeneracy and polarization conversion. Our rigorous numerical analysis by means of a finite-element solver takes the anisotropy of the lithium niobate cores rigorously into account. We discuss extensive data for effective indices, polarization properties, and hybridization of guided modes, in single- and multimode channels. Scans over the waveguide width and orientation as primary parameters are complemented by a series of illustrations of vectorial mode profiles. These turn out to be essentially complex in cases of X-cut channels at non-crystal-axis-aligned orientations.}}, author = {{Hammer, Manfred and Khan, Shahriar and Taheri, Behnood and Farheen, Henna and Förstner, Jens}}, issn = {{2770-0208}}, journal = {{Optics Continuum}}, keywords = {{tet_topic_waveguide}}, number = {{10}}, pages = {{2356}}, publisher = {{Optica Publishing Group}}, title = {{{TFLN channel waveguides of rib and strip type: Properties of guided modes}}}, doi = {{10.1364/optcon.569959}}, volume = {{4}}, year = {{2025}}, } @article{61518, abstract = {{Abstract Teacher professional development (TPD) is a crucial support mechanism for mathematics teachers. Strategies for implementing TPD include disseminating educative curriculum materials or conducting TPD courses. However, it remains unclear whether different implementations of the same TPD support mathematics teachers in distinct ways. This study investigated two implementations of the TPD EmMa-FS which focuses early mathematics education (EME) for German vocational school (VS) teachers who instruct prospective early childhood (EC) educators. One group of teachers received an in-person TPD course along with educative curriculum materials (n PM  = 26), whereas the other received only the educative curriculum materials (n M  = 15). The effects on VS teachers’ beliefs and knowledge concerning EME were examined using a t-test and repeated measures ANOVA. To assess how teachers in the different implementation groups made use of the TPD in their lesson planning, participants submitted hypothetical lesson sequences on early numeracy, which were analysed for instructional quality, covered content, and the visible implementation of the provided educative curriculum materials using qualitative content analysis. The results indicated that both TPD implementations positively affected VS teachers’ knowledge related to EME but not their beliefs. While the instructional quality of the lesson sequences varied across both groups, participants who received the TPD course appeared to use the educative curriculum materials more often and to cover more content.}}, author = {{Richter, Alix and Bruns, Julia and Gasteiger, Hedwig}}, issn = {{0173-5322}}, journal = {{Journal für Mathematik-Didaktik}}, number = {{1}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Interaction- or Material-Centred Implementation of Teacher Professional Development: a Comparison of Teachers’ Competence Development and Potential Lesson Planning Lehrkräftefortbildung interaktions- oder materialzentriert implementieren: Ein Vergleich hinsichtlich der Kompetenzentwicklung sowie der potentiellen Unterrichtsplanung von Lehrkräften}}}, doi = {{10.1007/s13138-025-00259-7}}, volume = {{46}}, year = {{2025}}, } @article{61519, abstract = {{ Zusammenfassung: Frühe mathematische Bildung, die ihren Ausgangspunkt in den (Spiel-)Situationen der Kindertagesstätte nimmt, kann breite mathematische Erfahrungen ermöglichen, wenn die (Spiel-)Situationen entsprechende Möglichkeiten bieten. Erste Studien weisen darauf hin, dass in diesen Situationen verschiedene mathematische Inhalte angesprochen werden können. Allerdings konzentrieren sich bisherige Studien auf ausgewählte Kontexte oder Inhaltsbereiche. Diese Studie zielt daher auf eine vertiefte Analyse der Gelegenheiten für mathematische Erfahrungen, die in verschiedenen (Spiel-)Situationen im Alltag der Kindertagesstätte entstehen können. Dazu wurde eine videobasierte Beobachtungsstudie mittels einer Action-Kamera in einer Kindertagesstätte durchgeführt. Die Ergebnisse zeigen, dass eine Vielfalt von mathematischen Inhalten in (Spiel-)Situationen in der Kindertagesstätte beobachtet werden kann, einzelne Inhalte jedoch nur in formellen Lernsituationen auftreten. }}, author = {{Bruns, Julia and Mette, Tessa}}, issn = {{2191-9186}}, journal = {{Frühe Bildung}}, number = {{4}}, pages = {{193--200}}, publisher = {{Hogrefe Publishing Group}}, title = {{{Mathematik mit Kindern ausgehend von Spiel- und Routinesituationen in der Kindertagesstätte erkunden?}}}, doi = {{10.1026/2191-9186/a000730}}, volume = {{14}}, year = {{2025}}, } @article{61526, author = {{Olfert, Viktoria and Bähr, Philipp and Schuster, Lilia and Westhoff, Julia and Yang, Keke and Ibeski, Enes and Hein, David and Sommer, Silke and Meschut, Gerson}}, journal = {{Journal of Manufacturing Processes}}, pages = {{311--331}}, publisher = {{Elsevier}}, title = {{{Failure behavior prediction for resistance spot-welded three-layered dissimilar joints with advanced high-strength steel}}}, doi = {{https://doi.org/10.1016/j.jmapro.2025.09.077}}, volume = {{154}}, year = {{2025}}, } @inbook{44861, author = {{Peckhaus, Volker}}, booktitle = {{: „… eine so innige Verwebung sowohl sachlicher wie auch persönlicher Art.“ Zu den Tagungen am Mathematischen Forschungsinstitut Oberwolfach, 1945–1960}}, editor = {{Remenyi, Maria and Remmert, Volker}}, pages = {{281--299}}, publisher = {{Mathematisches Forschungsinstitut Oberwolfach}}, title = {{{Tagungen zur Logik}}}, year = {{2025}}, } @misc{60533, author = {{Albers, Timm and Meusel, Sarah}}, title = {{{Abschlussbericht: Sprachliche Bildung im Kontext von Mehrsprachigkeit. Impulse zur Gestaltung eines mehrsprachigen Kita-Alltags in den städtischen Kindertageseinrichtungen in Köln}}}, year = {{2025}}, } @inbook{61537, author = {{Schloots, Franziska Margarete}}, booktitle = {{Virtuelles Essen- Interdisziplinäre Perspektiven auf Ernährungspraktiken im digitalen Zeitalter}}, editor = {{Jürgens, Jane Lia and Lewandowski, Kira and Aßmann, Sandra}}, isbn = {{978-3-8394-7633-8}}, keywords = {{Selbstvermessung, Wearables, Diet Tracking, Quantifizierung}}, pages = {{225--251}}, publisher = {{transcript Verlag}}, title = {{{Essen nach Zahlen - Die Quantifizierung von Ernährung im Alltag}}}, doi = {{10.14361/9783839476338}}, year = {{2025}}, } @article{61546, abstract = {{Fuzzing is a powerful software testing technique renowned for its effectiveness in identifying software vulnerabilities. Traditional fuzzing evaluations typically focus on overall fuzzer performance across a set of target programs, yet few benchmarks consider how fine-grained program features influence fuzzing effectiveness. To bridge this gap, we introduce FeatureBench, a novel benchmark designed to generate programs with configurable, fine-grained program features to enhance fuzzing evaluations. We reviewed 25 recent grey-box fuzzing studies, extracting 7 program features related to control-flow and data-flow that can impact fuzzer performance. Using these features, we generated a benchmark consisting of 153 programs controlled by 10 fine-grained configurable parameters. We evaluated 11 fuzzers using this benchmark, with each fuzzer representing either distinct claimed improvements or serving as a widely used baseline in fuzzing evaluations. The results indicate that fuzzer performance varies significantly based on the program features and their strengths, highlighting the importance of incorporating program characteristics into fuzzing evaluations.}}, author = {{Miao, Miao and Kummita, Sriteja and Bodden, Eric and Wei, Shiyi}}, issn = {{2994-970X}}, journal = {{Proceedings of the ACM on Software Engineering}}, number = {{ISSTA}}, pages = {{527--549}}, publisher = {{Association for Computing Machinery (ACM)}}, title = {{{Program Feature-Based Benchmarking for Fuzz Testing}}}, doi = {{10.1145/3728899}}, volume = {{2}}, year = {{2025}}, } @inproceedings{61760, abstract = {{We present a topology-optimized silicon nitride (Si3N4) coupler designed to enhance the coupling efficiency between integrated single-photon emitters and photonic waveguide modes. By leveraging inverse design techniques, we optimize the coupler’s geometry to maximize power transfer while maintaining fabrication feasibility by improving mode overlap and directional emission, addressing the challenge of low coupling efficiency caused by size mismatch and material incompatibility. Simulations demonstrate a substantial enhancement in photon extraction and waveguide coupling. This approach can be extended to other photonic devices, offering a versatile framework for improving quantum light-matter interactions in integrated photonics.}}, author = {{Farheen, Henna and Chen, Yuheng and Chen, Peigang and Kryvobok, Artem and Peana, Samuel and Senichev, Alexander and Shalaev, Vladimir M. and Boltasseva, Alexandra and Förstner, Jens and Kildishev, Alexander V.}}, booktitle = {{Photonic Computing: From Materials and Devices to Systems and Applications II}}, editor = {{Ni, Xingjie and Cai, Wenshan}}, keywords = {{tet_topic_waveguide}}, publisher = {{SPIE}}, title = {{{Topology-optimized silicon nitride coupler for integrated single-photon emitters}}}, doi = {{10.1117/12.3065734}}, year = {{2025}}, } @article{61770, author = {{Kirschbaum, Julia and Divkovic, Denis and Meschede, Henning}}, issn = {{0306-2619}}, journal = {{Applied Energy}}, publisher = {{Elsevier BV}}, title = {{{From demand to action: Analysing building emissions and refurbishment scenarios towards climate neutrality}}}, doi = {{10.1016/j.apenergy.2025.126302}}, volume = {{396}}, year = {{2025}}, } @article{61768, author = {{Knoll, Lisa and Klüh, Ulrich and Naji, Ilias and Rossmann, Felix}}, issn = {{2833-115X}}, journal = {{Finance and Space}}, number = {{1}}, pages = {{338--354}}, publisher = {{Informa UK Limited}}, title = {{{Sustainable finance down-to-earth? Insights from the German regional economy}}}, doi = {{10.1080/2833115x.2025.2539712}}, volume = {{2}}, year = {{2025}}, } @inbook{60460, author = {{Knoll, Lisa}}, booktitle = {{Sustainable Finance. Die Zukunft nachhaltigen Investierens – ein interdisziplinärer Ausblick}}, editor = {{e.V., cric}}, publisher = {{oekom}}, title = {{{Sustainable Finance und Soziologie}}}, doi = {{https://doi.org/10.14512/9783987264160}}, year = {{2025}}, } @inbook{61769, author = {{Kiepe, Karina and Schlömer, Tobias}}, booktitle = {{berufsbildung. Zeitschrift für Theorie-Praxis-Dialog}}, pages = {{9--12}}, title = {{{Vom Muster in die Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation für die BBNE}}}, volume = {{3}}, year = {{2025}}, } @article{61279, abstract = {{Spin waves represent an important class of low-energy excitations in magnetic solids, which influence the thermodynamic properties and play a major role in technical applications, such as spintronics or magnetic data storage. Despite the enormous advances of ab initio simulations in materials science, quantitative calculations of spin-wave spectra still pose a significant challenge, because the collective nature of the spin dynamics requires an accurate treatment of the Coulomb interaction between the electrons. As a consequence, simple lattice models like the Heisenberg Hamiltonian are still widespread in practical investigations, but modern techniques like time-dependent density-functional theory or many-body perturbation theory also open a route to material-specific spin-wave calculations from first principles. Although both are in principle exact, actual implementations necessarily employ approximations for electronic exchange and correlation as well as additional numerical simplifications. In this review, we recapitulate the theoretical foundations of ab initio spin-wave calculations and analyze the common approximations that underlie present implementations. In addition, we survey the available results for spin-wave dispersions of various magnetic materials and compare the performance of different computational approaches. In this way, we provide an overview of the present state of the art and identify directions for further developments.}}, author = {{Neugum, Michael and Schindlmayr, Arno}}, issn = {{1996-1944}}, journal = {{Materials}}, number = {{18}}, publisher = {{MDPI}}, title = {{{Ab initio calculations of spin waves: A review of theoretical approaches and applications}}}, doi = {{10.3390/ma18184431}}, volume = {{18}}, year = {{2025}}, } @article{60959, abstract = {{Miller's rule originated as an empirical relation between the nonlinear and linear optical coefficients of materials. It is now accepted as a useful tool for guiding experiments and computational materials discovery, but its theoretical foundation had long been limited to a derivation for the classical Lorentz model with a weak anharmonic perturbation. Recently, we developed a mathematical framework which enabled us to prove that Miller's rule is equally valid for quantum anharmonic oscillators, despite different dynamics due to zero-point fluctuations and further quantum-mechanical effects. However, our previous derivation applied only to one-dimensional oscillators and to the special case of second- and third-harmonic generation in a monochromatic electric field. Here we extend the proof to three-dimensional quantum anharmonic oscillators and also treat all orders of the nonlinear response to an arbitrary multi-frequency field. This makes the results applicable to a much larger range of physical systems and nonlinear optical processes. The obtained generalized Miller formulae rigorously express all tensor elements of the frequency-dependent nonlinear susceptibilities in terms of the linear susceptibility and thus allow a computationally inexpensive quantitative prediction of arbitrary parametric frequency-mixing processes from a small initial dataset.}}, author = {{Meyer, Maximilian Tim and Schindlmayr, Arno}}, issn = {{2673-8716}}, journal = {{Dynamics}}, number = {{3}}, publisher = {{MDPI}}, title = {{{Generalized Miller formulae for quantum anharmonic oscillators}}}, doi = {{10.3390/dynamics5030034}}, volume = {{5}}, year = {{2025}}, }