@book{61118,
  abstract     = {{Im Zuge der Digitalisierung erfahren maschinelles Lernen und datengetriebene Methoden derzeit eine große Aufmerksamkeit in Wissenschaft und Industrie. Es fehlt jedoch an Grundlagenwissen und Verständnis, wie die datengetriebenen Methoden der Informatik mit bewährten modellbasierten Ingenieursmethoden wie dem modellbasierten Entwurf in der Mechatronik und Methoden der Regelungstechnik sinnvoll kombiniert werden können, um hybride Modelle zu erhalten. Diese ingenieurwissenschaftlichen Methoden basieren auf physikalischen Verhaltensmodellen, die eine besonders verdichtete und interpretierbare Darstellung von Wissen darstellen und insbesondere kausale Zusammenhänge beschreiben. Für spezifische regelungstechnische Anwendungen gibt es umfangreiches Vorwissen in Form von bekannten Strukturen und Informationen, wie z.B. (Teil-)Modelle oder Parametersätze, die auch bei der Anwendung von Methoden wie dem maschinellen Lernen genutzt werden sollten. Eine solche sinnvolle systematische Verknüpfung ist wissenschaftlich, insbesondere im Hinblick auf die industrielle Anwendung, noch nicht ausreichend untersucht worden und sehr vielversprechend. In diesem Beitrag werden die Ergebnisse der Nachwuchsforschungsgruppe DART – Datengetriebene Methoden in der Regelungstechnik vorgestellt. Das Hauptziel war es, die synergetische Kombination von modell- und datengetriebenen Methoden für regelungstechnische Aufgaben zu erforschen und es werden alle wichtigen Forschungsergebnisse aber auch die verwendeten Grundprinzipien des maschinellen Lernens in diesem Beitrag dargestellt.}},
  author       = {{Timmermann, Julia and Götte, Ricarda-Samantha and Junker, Annika and Hesse, Michael and Schwarzer, Luis}},
  publisher    = {{HNI Verlagsschriftenreihe}},
  title        = {{{DART - Datengetriebene Methoden in der Regelungstechnik}}},
  doi          = {{10.17619/UNIPB/1-2305}},
  volume       = {{Band 430}},
  year         = {{2025}},
}

@article{60050,
  abstract     = {{Reputation systems to rate companies’ performances remain largely unexplored inresearch and are scarcely used in business-to-business (B2B) practice. Such systemsare essential for businesses seeking trustworthy partners, as they help reduce infor-mation asymmetry, lower buyers’ transaction risks, and allow high-quality serviceproviders to justify premium pricing. Unlike traditional review-based systems in thebusiness-to-consumer (B2C) context, we propose a B2B reputation mechanism inwhich buyers commit to a rating payment before a transaction. Once the buyer final-izes the rating, this payment is executed and recorded on a blockchain as an immu-table, secure ledger. Our system mimics natural trust-building mechanisms with rat-ings that are (1) monetary-based, (2) stake-based, (3) non-aggregated, (4) involvecounter-ratings, (5) selectively sellable, (6) individually comparable, (7) stored ona blockchain, (8) and monitored by a third instance. This system provides a novelapproach to fostering trust in B2B transactions by reducing information asymme-try and transaction risk. We illustrate the mechanism’s application in the consultingsector. Our analysis has identified 23 institutional trust and distrust dimensions thatpromote establishing institutional trust through the proposed mechanism. Qualita-tive interviews suggest that, while complex and challenging to apply, this mecha-nism can foster trust in B2B transactions. Given the low maturity in the applicationdomain—rating professional business services with business reputation systems—and solution domain—using monetary stakes for ratings, this system stands as apotential invention.}},
  author       = {{Hemmrich, Simon and Nissen, Volker and Beverungen, Daniel and Pauls, Josias Daniel Miño}},
  journal      = {{Information Systems and e-Business Management}},
  keywords     = {{Information asymmetry, Trust, Reputation system, Monetary rating, Blockchain, Consulting}},
  number       = {{1}},
  publisher    = {{Springer}},
  title        = {{{Blockchain‑based reputation systemsfor business‑to‑business services: designing a reputation mechanism to reduce information asymmetry in professional consulting}}},
  doi          = {{https://doi.org/10.1007/s10257-025-00702-9}},
  volume       = {{23}},
  year         = {{2025}},
}

@phdthesis{65309,
  author       = {{Hemmrich, Simon}},
  keywords     = {{Reputation Systems, Rating systems, monetary ratings, incentive mechanism, systems theory, Market coordination, advanced review system}},
  pages        = {{347}},
  publisher    = {{Universität Paderborn}},
  title        = {{{A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets}}},
  doi          = {{https://doi.org/10.17619/UNIPB/1-2414}},
  year         = {{2025}},
}

@inproceedings{64803,
  abstract     = {{Nowadays ultrasound technology is established in various fields of application like industrial production or medical technology. Besides high power ultrasound applications like ultrasonic cleaning and ultrasonic welding, which are often not strongly restricted regarding their weight, costs, and construction space, there are many applications in the low to medium power range like handheld surgical instruments, medical inhalers, or ultrasonic cutters. For the latter there is often a strong demand for low weight and construction space and low costs to be competitive in mass production. Another challenge that arises from the RoHS-directive [1] is, that new ultrasonic devices should avoid the use of lead-containing PZT-materials. Against this background there is a demand for lead-free, small and lightweight and cost-effective ultrasonic transducers.
In many of the above-mentioned applications, pre-stressed Bolted-Langevine-Transducers (BLT) based on lead-containing PZT-materials are established to generate ultrasonic vibrations. These are quite advantageous in many ways and can be built tailored to each application and even for high power of thousands of watts. But due to the required steps during their manufacturing process (machining parts, assembly, pre-stressing, frequency tuning, …), these transducers remain expensive. Furthermore, due to the operation in resonance, the construction space of these transducers is linked to their wavelength and cannot be reduced remarkably.
For these reasons, our aim is to present an innovative lead-free ultrasonic transducer for low to medium power applications, that is based on bending vibrations instead of longitudinal vibrations. This design enables to build very small transducers. Furthermore, due to their simple construction, these transducers can be built at low manufacturing costs and are well suited for industrial mass production. The use of lead-free piezoelectric materials makes this transducer design ready for future applications.
In our contribution we will present the model-based design of a lead-free 30 kHz bending transducer for applications up to 10 W. Furthermore, the comprehensive experimental analysis of this transducer-prototype in applications like mist generation or ultrasonic drilling will be presented. The results will be compared to a PZT-based bending transducer and a classical BLT to show the potential and limits of these kind of transducers and lead-free materials.
}},
  author       = {{Bornmann, Peter and Littmann, Walter and Scheidemann, Claus and Hemsel, Tobias}},
  location     = {{Paderborn, Germany}},
  title        = {{{Innovative lead-free ultrasonic bending transducers for low to medium power applications}}},
  year         = {{2025}},
}

@inproceedings{64802,
  abstract     = {{Power ultrasonic actuators are used in various industrial, automotive and medical applications. Examples are ultrasonic welding of plastics or metal, surgery processes like cutting of tissue or bone, and the excitation of cavitation in liquids for ultrasonic cleaning. From a physical point of view, many of these processes are characterised by non-constant damping conditions for the ultrasonic actuators, since the systems need to be driven in unloaded as well as in high-loaded states. To get high power output, the piezoelectric actuators are usually driven in or near resonance at precisely defined vibration amplitudes. This is a quite complicated task  especially if cost or mass optimized PZT transducers are used or if lead-free piezoelectric ceramics are applied to replace lead-containing materials. In particular the sudden change between loading states is very challenging for electronic excitation and control. The present contribution gives insight into typical problems that may arise in context with sudden load-changes during operation, e.g. uncontrolled jumps in voltage and velocity amplitudes. Measurements on ultrasonic power actuators being abruptly immersed into water at high amplitude are discussed for illustration. Observations during spontaneous load-changes are explained, and it is shown that several problems may be defused by driving the actuators in antiresonance or using a particular driving point in-between resonance and antiresonance (“falling edge control”). The different control strategies are investigated always using just one single hardware.}},
  author       = {{Littmann, Walter and Bornmann, Peter and Hemsel, Tobias and Scheidemann, Claus}},
  location     = {{Paderborn, Germany}},
  title        = {{{Power ultrasonic actuators with suddenly changing loads: How to control the amplitudes in resonance,  antiresonance, or in-between}}},
  year         = {{2025}},
}

@article{60360,
  author       = {{Fuchs, Christian}},
  journal      = {{St. Anthony’s International Review}},
  number       = {{1}},
  pages        = {{26--39}},
  title        = {{{What is Digital Fascism? }}},
  doi          = {{10.82556/stair.v20i1.550}},
  volume       = {{20}},
  year         = {{2025}},
}

@inbook{60605,
  author       = {{Diederich, Julia and Magdeburg, Lena Maria}},
  booktitle    = {{Sexuelle Bildung in der Grundschule und der universitären Lehrer*innenausbildung. Perspektiven aus Forschung, Praxis und Lehre}},
  editor       = {{Struck, Constanze and Warburg, Saskia}},
  pages        = {{57--66}},
  publisher    = {{Verlag Barbara Budrich}},
  title        = {{{Sexuelle Bildung und (außer-)schulische Bildungspartner}}},
  year         = {{2025}},
}

@misc{65221,
  author       = {{Kullmer, Gunter and Weiß, Deborah and Duffe, Tobias and Schramm, Britta and Ostwald, Richard}},
  publisher    = {{LibreCat University}},
  title        = {{{BESCHREIBUNG DES R- UND DES TEMPERATUREINFLUSSES SOWIE DES EINLAUFVERHALTENS BEI EXPERIMENTELL BESTIMMTEN RISSFORTSCHRITTSKURVEN MIT DEM EXPONENTIALANSATZ}}},
  doi          = {{https://doi.org/10.48447/BR-2025-492}},
  year         = {{2025}},
}

@misc{61867,
  author       = {{Rohde, Noëlle}},
  booktitle    = {{The Elgar International Encyclopedia of Sociology of Education}},
  editor       = {{Sidhu, Ravinder and Waters, Johanna and Cheng, Yi'En}},
  pages        = {{205--208}},
  publisher    = {{Edward Elgar Publishing }},
  title        = {{{The Meritocratic Ideal and its Challenges}}},
  doi          = {{https://doi.org/10.4337/9781035315673.00058}},
  year         = {{2025}},
}

@inproceedings{60504,
  author       = {{Nellius, Tom and Henne, Kevin and Hartinger, Maximilian and Meihost, Lars and Hetkämper, Tim and Zeipert, Henning and Claes, Leander and Henning, Bernd}},
  location     = {{Nürnberg}},
  title        = {{{Ultrasonic phased array interface using programmable I/O and microprocessor clock synchronisation}}},
  doi          = {{ 10.5162/SMSI2025/A5.4}},
  year         = {{2025}},
}

@techreport{65379,
  abstract     = {{Diese Studie analysiert die ESEF-Berichterstattung in Deutschland seit der Einführung der iXBRL-basierten Berichtspflicht durch die ESMA im Jahr 2020. Anhand einer Stichprobe von 610 kapitalmarktorientierten Unternehmen der Frankfurter Börse im Zeitraum 2020-2023 wird gezeigt, dass 60,5% der Jahresabschlüsse die ESEF-Anforderungen vollständig erfüllen. Größere Unternehmen haben höhere Konformitätsraten als FSE-Scale und ausländische Unternehmen. Die Untersuchung der Taxonomie-Erweiterungen verdeutlicht, dass größere Unternehmen eher Erweiterungs-Tags nutzen, was mit Theorien freiwilliger Offenlegung übereinstimmt. Die verpflichtende Einführung des Anhang-Taggings im Jahr 2022 führte zu einer erhöhten Tagging-Granularität und verbesserter Offenlegungsqualität. Die Ergebnisse verdeutlichen Herausforderungen bei der ESEF-Umsetzung, wie Zugangsbarrieren und inkonsistente Durchsetzung, und geben Einblicke in unternehmensspezifische Offenlegungspraktiken im Kontext strukturierter Berichterstattung.}},
  author       = {{Hofmann, Philipp and Sievers, Sönke and Li, Reeyarn}},
  pages        = {{251--258}},
  publisher    = {{KoR}},
  title        = {{{ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen}}},
  doi          = {{KORKOR1476665}},
  volume       = {{Heft 7-8/2025}},
  year         = {{2025}},
}

@article{56641,
  author       = {{Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}},
  journal      = {{The Accounting Review}},
  number       = {{2}},
  pages        = {{71 -- 102}},
  title        = {{{Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}}},
  doi          = {{10.2308/TAR- 2021-0477}},
  volume       = {{100}},
  year         = {{2025}},
}

@article{63580,
  author       = {{Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft, Sonderheft NeSt}},
  number       = {{3}},
  pages        = {{26--44}},
  title        = {{{Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}}},
  volume       = {{102}},
  year         = {{2025}},
}

@article{63579,
  author       = {{Chen, An and Hieber, Peter and Sureth-Sloane, Caren}},
  journal      = {{International Tax and Public Finance}},
  title        = {{{How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}}},
  doi          = {{10.1007/s10797-025-09930-8}},
  year         = {{2025}},
}

@article{58500,
  author       = {{Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}},
  journal      = {{World Tax Journal}},
  number       = {{1}},
  pages        = {{1 -- 23}},
  title        = {{{Anti-Tax Avoidance Rules and Tax Complexity}}},
  volume       = {{17}},
  year         = {{2025}},
}

@article{56482,
  abstract     = {{Dieser Beitrag untersucht Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Mithilfe von Daten einer Immobilien-Kapitalgesellschaft werden die Wirkungen einer Vermögensteuer auf die Cashflows aus der Vermietung von Wohnimmobilien simuliert. Der Detailgrad der Daten ermöglicht dabei Analysen auf Jahres-, Regional- und Baujahresebene. Ein Abgleich mit weiteren Immobiliendaten untermauert die Vergleichbarkeit und Aussagekraft der Analysen. Die Ergebnisse der Simulation zeigen, dass die Einführung einer Vermögensteuer den Cashflow aus dem Mietgeschäft erheblich reduzieren und zu Liquiditätsproblemen führen kann. Im Durchschnitt über alle Beobachtungen
ergibt sich bei einem Vermögensteuersatz i.H.v. 2 % ein negativer Cashflow nach Berücksichtigung aller Kosten. Generell bedeutet dies, dass wachstumsorientierte Immobilien durch eine Vermögensteuer liquiditätsmäßig stärker belastet werden als mietrenditeorientierte Immobilien. Insbesondere in Großstädten mit hohen Immobilienwerten, aber verhältnismäßig geringen Mieten, können die Liquiditätseffekte mehr als dreimal so hoch ausfallen wie in ländlichen bzw. industriell-geprägten Regionen, was zu einem relativen Attraktivitätsverlust führen kann. Durch die Entkopplung der Vermögensteuer von den Mieterträgen zeichnet sich eine starke Abhängigkeit der Steuerlast von aktuellen Marktentwicklungen und dem Zinsumfeld ab, was eine zusätzliche Unsicherheit für Investoren darstellt. Diese steuerliche Unsicherheit könnte sich potentiell auf die Investitionsbereitschaft auswirken und sollte daher
in politischen Diskussionen über die Wiedereinführung einer Vermögensteuer berücksichtigt werden.}},
  author       = {{Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{1}},
  pages        = {{67 -- 81}},
  title        = {{{Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}}},
  volume       = {{102}},
  year         = {{2025}},
}

@article{62110,
  author       = {{Schönhärl, Korinna and Sureth-Sloane, Caren}},
  journal      = {{Ethik und Gesellschaft}},
  pages        = {{1--31}},
  title        = {{{Steuern und Steuergerechtigkeit – Ein Gespräch}}},
  doi          = {{10.18156/eug-2-2025-art-2.}},
  volume       = {{19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}},
  year         = {{2025}},
}

@techreport{65383,
  abstract     = {{This paper introduces a predictive model for German mergers and acquisitions (M& A) activity leveraging deep feedforward neural networks (DFNN) incorporating well-established traditional variables (also known as features), along with a ChatGPT-based M& A sentiment score (MASS) and unconventional predictors such as beer sales and weather data. We demonstrate that the inclusion of sentiment and non-traditional variables enhances predictive performance. Our findings provide an important empirical foundation for understanding near-term fluctuations in German M& A activity and offer a forecasting tool relevant to both practitioners and researchers.}},
  author       = {{Sievers, Sönke and Li, Reeyarn and Degen, Dominik and Kengelbach, Jens and Pietrogrande, Francesca}},
  issn         = {{1437-8981}},
  pages        = {{302--308}},
  title        = {{{Beer, Cars & Fundamentals: Predicting German M& A activity}}},
  doi          = {{CFCF1480783}},
  volume       = {{Heft 11-12/2025}},
  year         = {{2025}},
}

@inbook{65393,
  author       = {{König, Katrin}},
  booktitle    = {{Engaging nicene trinitarianism : historical analysis, theological exploration, and contemporary relevance}},
  editor       = {{Grebe, Matthias and Hamilton, Nadine and Schlenker, Christian}},
  pages        = {{217–236}},
  publisher    = {{T&T Clark}},
  title        = {{{Trinity and Empathy. The modern renewal of Trinitarian ontology and the experience of empathy in the phenomenology of Edith Stein}}},
  doi          = {{10.5040/9780567720795}},
  year         = {{2025}},
}

@inproceedings{65411,
  author       = {{Quinting, J. and Avramovic, P.  and Brassel, S. and Brunner, B.  and Jonas, Kristina and Rietdijk, R. and Rubi-Fessen, I. and Stenneken, P.  and Togher, L. }},
  pages        = {{2--287}},
  title        = {{{The Co-CALIBRATE Framework: An Evidence-Based Framework for the Cultural Adaptation of Brain Injury Intervention Tools with Stakeholder Engagement. }}},
  doi          = {{10.1080/02699052.2025.2507554}},
  volume       = {{39}},
  year         = {{2025}},
}