@inbook{65168,
  author       = {{Keuchen, Marion and Lindemeyer, Sabine}},
  booktitle    = {{Seelsorge im Lebensraum Schule. Ökumenische Perspektiven}},
  editor       = {{Igrec, Marie-Theres and Lehner-Hartmann, Andrea and Paulovics, Clemens and Rothgangel, Martin and Wenk, Anne-Kathrin}},
  isbn         = {{978-3-451-02651-5}},
  pages        = {{151--171}},
  publisher    = {{Herder}},
  title        = {{{Keuchen, Marion/ Lindemeyer, Sabine: Demokratiebildung anhand eines (schul-)seelsorglichen Rituals im Rahmen der Lehramtsausbildung}}},
  year         = {{2026}},
}

@article{65311,
  abstract     = {{Information Systems (IS) is rooted in systems theory. Systems theory offers powerful concepts to address challenges of growing system complexity and non-systemic design approaches in information systems. Despite its systemic origins, systems theory remains a peripheral topic in IS. The study addresses this gap by introducing a comprehensive framework of 52 systems-theoretical concepts to guide the design of complex IS artifacts. We synthesize scattered systems knowledge from diverse disciplines to provide a unified level of abstraction for complex information system design. We apply the framework to a use case of business reputation systems to show how the systems lens informs the design of a novel, complex information system. We make three key contributions to the literature. First, the framework provides a common ground for interdisciplinary research in information system design. Second, it offers a unified level of abstraction grounded in systems theory that serves as a coherent basis for artifact design. Third, it demonstrates the potential of systems theory as a foundational justificatory knowledge base. Furthermore, we provide guidance on applying the framework across multiple modes of reasoning, alongside further application guidelines. The study thus serves as a bridge between the body of systems knowledge and contextual design in IS.}},
  author       = {{Ibrahimli, Ulvi and Hemmrich, Simon and Winkelmann, Axel}},
  journal      = {{Communication of the Association for Information Systems}},
  keywords     = {{Information Systems Research, Systems Theory, System Complexity, System Design, Design Science}},
  publisher    = {{AIS}},
  title        = {{{Bridging Systems Theory and Information Systems: A Framework for Designing Complex Information Systems}}},
  doi          = {{https://aisel.aisnet.org/cais/vol58/iss1/37/}},
  year         = {{2026}},
}

@inbook{65310,
  abstract     = {{Trust between client and consultant is perhaps the most important asset in con-sulting, as this is a highly intangible knowledge-intensive business that concerns is-sues of outstanding strategic and operational importance for the customers. Cli-ents who have not worked with a particular consultancy face considerable risk when they place an order while lacking reliable information about the service quality they can expect. There is a strong link between trust and reputation, as the positive reputation of a consultancy can act as a substitute for a new client’s missing individual experience with the provider, fostering trust in the service quali-ty. Thus, creating, maintaining, and demonstrating a good reputation is of signifi-cant importance for consultancies in a very competitive industry.
To facilitate trustworthy signals, we design and implement a novel reputation mechanism that carries a monetary weight stored on a blockchain network as an immutable, decentralized, and transparent ledger. Based on an implementation in the Ethereum network and subsequent evaluation, we conclude that the reputation mechanism can contribute to leveling information asymmetry and reducing risk while increasing reputation and trust. The mechanism lends itself to being used in other business-to-business scenarios that suffer from similar information asymmetries.}},
  author       = {{Hemmrich, Simon and Nissen, Volker}},
  booktitle    = {{ Advanced Studies in Consulting Research and Digitalization – A Scientific Update on the Digital Transformation of the Consulting Industry. Springer.}},
  editor       = {{Nissen, Volker}},
  keywords     = {{Reputation Systems, Consulting, Design Science Invention, Incentive, Blockchain, Monetary ratings, building trust, reduce information asymmetry consulting, B2B reputation system, consulting risk reduction, supplier evaluation system}},
  title        = {{{A blockchain-based reputation system for consulting}}},
  year         = {{2026}},
}

@inproceedings{65313,
  author       = {{Ibrahimli, Ulvi and Hemmrich, Simon and Winkelmann, Axel}},
  location     = {{Münster}},
  title        = {{{Reputation as a Sociotechnical Design Problem: A Social Systems Theory Lens for Business Reputation Systems}}},
  year         = {{2026}},
}

@inproceedings{65357,
  author       = {{Kim, Minjun and Devaraj, Vasanthan and Seo, Hyeon-Seok and Eom, Seongjae and Lee, Jeong-Su and Lee, Donghan and Zentgraf, Thomas and Lee, Jong-Min and Jeon, Min Yong}},
  booktitle    = {{Quantum Sensing and Nano Electronics and Photonics XXII}},
  editor       = {{Razeghi, Manijeh and Khodaparast, Giti A. and Vitiello, Miriam S.}},
  publisher    = {{SPIE}},
  title        = {{{Fabrication of uniform, high-field-enhanced plasmonic satellite clusters using multidewetting}}},
  doi          = {{10.1117/12.3095416}},
  year         = {{2026}},
}

@misc{65356,
  author       = {{Droß-Krüpe, Kerstin and Ghetta, Marcello}},
  booktitle    = {{RAC}},
  pages        = {{968--980}},
  publisher    = {{Hiersemann}},
  title        = {{{Viehhaltung }}},
  volume       = {{33}},
  year         = {{2026}},
}

@article{65373,
  abstract     = {{To reduce CO₂ emissions, the automotive industry is adopting multi-material structures. Fusion-based joining reaches its limits for aluminium–steel due to brittle intermetallic phases and mismatched thermophysical properties; therefore, mechanical joining (e.g., SPR) is used. Though conventional SPR requires tool changes for different stack-ups. Versatile self-piercing riveting (V-SPR) addresses this with an extended punch actuator and a multi-range-capable rivet (Kappe in PERD16:363–378, 2022), enabling joints up to 600 MPa across varying thicknesses without retooling. With the use of ultra-high-strength steels up to 1000 MPa, optimisation is required. This study quantifies how rivet shank geometry affects joint formation using a design of experiments and validated 2D axisymmetric FE simulations. The optimum depends strongly on the material system. For CP1000–EN AW-6014, maximum interlock f is predicted for a medium shank thickness of about 0.73 mm, a small internal foot radius of 0.620 mm, and a deeper drill depth of 3.136 mm, yielding f fc =0.4503 mm with a desirability of 0.954. For EN AW-6014–EN AW-6014, the optimum shifts to a thinner shank of 0.670 mm, a larger internal foot radius of 0.820 mm and a shallow drill depth of 2.30 mm, giving ffc = 0.3023 mm with a desirability of 1.0. A compromise geometry of 0.713 mm shank thickness, 0.776 mm internal foot radius and 2.755 mm drill depth achieves ffc = 0.3641 mm for CP1000–aluminium and ffc = 0.1851 mm for aluminium–aluminium with an overall desirability D = 0.6378, expanding V-SPR to ultra-high-strength steel–aluminium joints while maintaining aluminium joinability.}},
  author       = {{Kaimann, Pia Katharina and Ritter, Nico and Bobbert, Mathias and Meschut, Gerson}},
  issn         = {{2731-6564}},
  journal      = {{Discover Mechanical Engineering}},
  number       = {{1}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Influence of the shank geometry on the joint formation of the versatile self-piercing riveting of ultra-high-strength steel-aluminium and aluminium-aluminium assemblies}}},
  doi          = {{10.1007/s44245-026-00221-y}},
  volume       = {{5}},
  year         = {{2026}},
}

@article{63577,
  author       = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}},
  journal      = {{Journal of International Accounting, Auditing and Taxation (JIAAT)}},
  title        = {{{Banks' tax disclosure, financial secrecy, and tax haven heterogeneity}}},
  doi          = {{10.1016/j.intaccaudtax.2026.100759}},
  volume       = {{60}},
  year         = {{2026}},
}

@article{56815,
  abstract     = {{This study investigates the determinants of tax complexity in Indonesia, focusing on the perspectives of tax officers and firms, and thus provides a case study relevant to developing countries. Understanding tax complexity in this context is crucial as developing nations frequently encounter legislative, fiscal, and administrative challenges that exacerbate their tax complexity. Complexity can hinder investment, impair tax revenue collection, and impede economic development. The authors adapt a global survey instrument to the Indonesian context and collect responses from Indonesian tax officers and firms. Transfer pricing is perceived as the most complex tax regulation which is consistent with cross-country studies. However, in contrast to the global findings, statutory tax rates and taxes on dividends rank second and third in Indonesia. While Indonesian tax officers emphasize the complexity of transfer pricing regulations, firms are more concerned about the complexity of tax procedures, especially tax guidance and tax audits. Furthermore, comparative analyses show that tax officers perceive tax regulations as being more complex than tax procedures. In contrast, firms perceive the opposite, particularly for tax audits. The findings offer a nuanced picture of tax complexity in a developing country and provide guidance for tax reforms in Indonesia. They also serve as a commencement for further analyses of developing countries.}},
  author       = {{Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}},
  journal      = {{Intertax}},
  number       = {{2}},
  pages        = {{102--122}},
  title        = {{{Determinants of Tax Complexity: Evidence from a Developing Country}}},
  doi          = {{http://dx.doi.org/10.2139/ssrn.4924632}},
  volume       = {{54}},
  year         = {{2026}},
}

@inbook{65385,
  author       = {{Fuchs, Christian}},
  booktitle    = {{The Routledge Companion to Critical Marketing}},
  editor       = {{Tadajewski, Mark and Higgins, Matthew and Denegri-Knott, Janice and Varman, Rohit}},
  isbn         = {{9781003561347}},
  pages        = {{563--578}},
  publisher    = {{Routledge}},
  title        = {{{Social Media, Big Data, and Critical Marketing}}},
  doi          = {{10.4324/9781003561347-36}},
  year         = {{2026}},
}

@inbook{64230,
  author       = {{Zick, Andreas and Diekmann, Isabell}},
  booktitle    = {{The Sage Handbook of Psychological Perspectives on Diversity, Equity, and Inclusion}},
  editor       = {{Esses, Victoria M. and Dovidio, John F. and Jetten, Jolanda and Sekaquaptewa, Denise and West, Keon}},
  isbn         = {{9781529680836}},
  publisher    = {{SAGE Publications Ltd }},
  title        = {{{Anti-Muslim Racism: Facets, Roots, and Consequences}}},
  year         = {{2026}},
}

@inproceedings{65400,
  author       = {{Sloane, Hannah Sabrina}},
  location     = {{Helsinki}},
  title        = {{{Early career researchers' identity constructions in crisis}}},
  year         = {{2026}},
}

@inbook{64837,
  author       = {{Jacke, Christoph}},
  booktitle    = {{Bored Teenabgers . Ein Punk-Mixtape.}},
  editor       = {{Engelmann, Jonas}},
  isbn         = {{978-3-95575-258-3}},
  pages        = {{99--101}},
  publisher    = {{Ventil Verlag}},
  title        = {{{Swell Maps: Full Moon in My Pocket/BLAM!!/Full Moon Reprise (1979). Vollmond auf dem kleingroßstädtischen Musikkneipenboden}}},
  year         = {{2026}},
}

@article{65415,
  abstract     = {{<jats:p>Der Beitrag untersucht die Einführung von iPads im  Musikunterricht einer Sekundarschule aus einer soziomaterialen Perspektive. Auf der Grundlage einer mehrjährigen Begleitung wird mit Verfahren der Situationsanalyse aufgezeigt, wie die Digitaltechnologien – insbesondere die App GarageBand – in bestehende Fachkulturen, Dingordnungen und Unterrichtsroutinen eingebettet werden. Die Analyse offenbart, wie im Musikunterricht der Digitalisierungsprozess oft an alten Dingen, vertrauten Routinen und fachimmanenten Ideologien, wie dem Klaviozentrismus und einer Liveness-Norm, scheitert. Zugleich ergänzt ein alternatives Verständnis unterrichtlichen Musiklernens das handwerkliche Reproduzieren und Selbstüberwinden in Präsenzdarbietungen um die Klangarbeit beim explorativ-selbstständigen Erfinden und Produzieren präziser Aufnahmen. Die Ergebnisse werden hinsichtlich der Debatten um Digitalisierung in Schule und Musikunterricht diskutiert.</jats:p>}},
  author       = {{Godau, Marc}},
  issn         = {{2190-3174}},
  journal      = {{Beiträge empirischer Musikpädagogik}},
  keywords     = {{Digitalisierung, GarageBand, Tablet-Klassen, Fachkultur, Situationsanalyse}},
  number       = {{1}},
  pages        = {{1--52}},
  publisher    = {{Sachsische Landesbibliothek, Staats- und Universitatsbibliothek Dresden}},
  title        = {{{Vom „Push the Keys“ zum „Touch the Screen“? Eine Spurensuche zur Konkurrenz der Dinge im Musikunterricht.}}},
  doi          = {{10.62563/bem.v18i1.269}},
  volume       = {{18}},
  year         = {{2026}},
}

@inbook{65418,
  author       = {{Godau, Marc}},
  booktitle    = {{Zukunft Musikhochschule!? Impulse für Lehre, Forschung und Organisationsentwicklung}},
  editor       = {{Busch, Barbara and Herbst, Sebastian}},
  pages        = {{271--280}},
  publisher    = {{Schott}},
  title        = {{{Von der Wissensvermittlung zum situierten Lernen. Communities of Practice als Zukunftsperspektive für Musikhochschulen}}},
  year         = {{2026}},
}

@inbook{65416,
  author       = {{Godau, Marc and Ahlers, Michael}},
  booktitle    = {{Handbuch Musikpädagogik: Grundlagen - Forschung - Diskurse}},
  editor       = {{Dartsch, Michael and Knigge, Jens and Niessen, Anne and Platz, Friedrich and Stöger, Christine}},
  pages        = {{111--119}},
  publisher    = {{Waxmann}},
  title        = {{{Medientheorien}}},
  year         = {{2026}},
}

@inbook{65417,
  author       = {{Godau, Marc and Ahlers, Michael}},
  booktitle    = {{Musik zeigt Wirkung. Zur Bedeutung musikalischer Bildung für Mensch und Gesellschaft}},
  editor       = {{Dartsch, Michael and Oberschmidt, Jürgen}},
  pages        = {{34--36}},
  publisher    = {{Schott}},
  title        = {{{Zur Bedeutung von Medienbildung für musikalische Bildung}}},
  year         = {{2026}},
}

@book{65405,
  abstract     = {{<jats:p>Mit der international vergleichenden Schulleistungsstudie ICILS 2023 (International Computer and Information Literacy Study) wurden zum dritten Mal die computer- und informationsbezogenen Kompetenzen von Achtklässler*innen in Deutschland im internationalen Vergleich untersucht. Zudem wurden zum zweiten Mal im Rahmen eines internationalen Zusatzmoduls die Kompetenzen im Bereich ‚Computational Thinking‘ getestet. Darüber hinaus wurden mit der Studie ICILS 2023 umfangreiche Rahmendaten zum Erwerb dieser Kompetenzen mittels Hintergrundfragebögen für Schüler*innen, Lehrkräfte, Schulleitungen und IT-Koordinator*innen erfasst. Mit dieser Publikation werden die im Rahmen der Studie in Deutschland eingesetzten Erhebungsinstrumente dokumentiert. Die Dokumentation der Instrumente umfasst sowohl die international eingesetzten Instrumente in der deutschen Fassung als auch die nationalen Ergänzungen, die zusätzlich für Deutschland entwickelt wurden. Diese Dokumentation ergänzt die von der IEA (International Association for the Evaluation of Educational Achievement) vorgelegten Materialen zur Studie. Die nationale Dokumentation der Erhebungsinstrumente richtet sich an Wissenschaftler*innen ebenso wie an interessierte Akteure aus der Bildungsadministration und der schulischen Praxis.</jats:p>}},
  author       = {{Domke, Marius and Eickelmann, Birgit and Drossel, Kerstin and Niemann, Jan and Funk, Michael and Casamassima, Gianna}},
  isbn         = {{9783818801694}},
  publisher    = {{Waxmann}},
  title        = {{{ICILS 2023 #Deutschland. Dokumentation der Erhebungsinstrumente der dritten Computer and Information Literacy Study}}},
  doi          = {{10.31244/9783818851699}},
  year         = {{2026}},
}

@article{65425,
  author       = {{Lörz, Markus and Becker, Birgit and Niemann, Jan and Drossel, Kerstin and Eickelmann, Birgit}},
  issn         = {{0360-1315}},
  journal      = {{Computers & Education}},
  publisher    = {{Elsevier BV}},
  title        = {{{Social inequality in digital competencies among students in Germany: A trend analysis using ICILS data 2013-2023}}},
  doi          = {{10.1016/j.compedu.2026.105637}},
  year         = {{2026}},
}

@inbook{65422,
  author       = {{Godau, Marc}},
  booktitle    = {{Musikvermittlung im postdigitalen Zeitalter. Perspektiven aus Forschung, Lehre und Praxis}},
  editor       = {{Schippling, Joshua and Voit, Johannes}},
  pages        = {{63--83}},
  publisher    = {{Transcript}},
  title        = {{{Musikalische Bildung im Zeitalter der Postdigitalität. Herausforderungen und Perspektiven für Musikpädagogik und Kulturelle Bildung im 21. Jahrhundert}}},
  year         = {{2026}},
}