@article{66840, author = {{Danner, Christian and Lagarden, Martin and Martini, Jan Thomas and Niemann, Rainer and Oestreicher, Andreas and Sassmann, Juliane and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren and Voeller, Dennis}}, journal = {{International Transfer Pricing Journal}}, number = {{5}}, title = {{{Mandatory Binding Arbitration – Economic Evaluation of an International Norm}}}, doi = {{10.59403/pmxpqx}}, volume = {{33}}, year = {{2026}}, } @article{66839, author = {{Koch, Reinald and Sureth-Sloane, Caren}}, journal = {{Der Betrieb}}, number = {{35}}, pages = {{2110--2177}}, title = {{{Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland}}}, volume = {{79}}, year = {{2026}}, } @article{65894, abstract = {{We examine the relation between voluntary audit and the cost of debt in private firms. We use a sample of 7420 small private firms operating in the period 2006-2022 that are not subject to mandatory audits. Firms self-select into voluntary audits because of the economic setting (e.g., ownership complexity, export, subsidiary status) or because firm fundamentals limit their access to financial debt. In the outcome analyses, we find that voluntary audits result in higher, rather than lower, interest rates with increases ranging from approximately 1.7 percentage points, but going higher depending on the exact specification. This effect is present regardless of the perceived audit quality (Big-4 vs. non-Big-4), consistent across auditor types. Audited firms’ earnings are less informative about future operating performance. Voluntary audits facilitate access to financial debt for high-risk firms. The price paid is reflected in higher interest rates for voluntary audits – firms with higher information/fundamental risk.}}, author = {{Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}}, issn = {{1059-0560}}, journal = {{International Review of Economics & Finance}}, publisher = {{Elsevier }}, title = {{{Cost of debt for private firms revisited: voluntary audits as a reflection of risk}}}, doi = {{10.1016/j.iref.2026.105474}}, volume = {{109}}, year = {{2026}}, } @article{65860, abstract = {{We investigate the role of stakeholders in the CSR reporting of non-listed savings banks in Germany. They are established by municipal trustees and serve clients in their distinct operating area. Reporting discretion under the Non-Financial Reporting Directive may lead to variation in CSR reporting due to differences in sustainability interests of banks’ stakeholders and CSR governance (e.g. existence of a CSR manager). We document that the CSR reports and specific CSR dimensions are intensely associated with the existence of strong CSR governance and to a lesser extent with the interests of municipal trustees and bank clients. However, the associations with these stakeholders are predominantly present in banks with strong CSR governance. Our findings inform policy discussions about detailed CSR disclosure requirements (e.g. the European Sustainability Reporting Standards) and extension of reporting scope to firms with regional orientation and absence of typical shareholders.}}, author = {{Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}}, issn = {{1744-9480}}, journal = {{Accounting in Europe}}, pages = {{1--35}}, publisher = {{Informa UK Limited}}, title = {{{The Role of Stakeholders in CSR Reporting of Non-Listed Banks}}}, doi = {{10.1080/17449480.2026.2631702}}, year = {{2026}}, } @inbook{66852, author = {{Jenert, Tobias and Kremer, H.-Hugo and Kückmann, Marie-Ann and Sänger, Niklas and Schmid, Leonie Ulrike and Wilde, Stephanie and Groß, Dominik}}, booktitle = {{Professionelles Handeln in einer Kultur der Digitalität. Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.}}, editor = {{Scheiter, Katharina and Richter, Dirk and Brüggemann, Jörn and Jennek, Julia}}, pages = {{173--188}}, publisher = {{Waxmann}}, title = {{{Komplexität professionellen Lehrpersonenhandelns erfahrbarer(er) machen? Einblicke in die Konzeption, Durchführung und Evaluation eines reflexiven Begleitinstruments für Studierende im Rahmen des Projekts digiSAIL}}}, doi = {{https://doi.org/10.31244/9783818851668}}, volume = {{2}}, year = {{2026}}, } @article{66854, abstract = {{Abstract Investigating the real-time interplay between language and vision has traditionally involved a trade-off between experimental control and interactive setups. To address this challenge, we present a methodological framework that embeds the visual world paradigm (VWP) within a continuous, goal-directed human–robot interaction (HRI) task. By augmenting VWP in an HRI setup to produce standardized yet responsive verbal and non-verbal behaviours, the framework makes it possible to selectively examine comprehension, production, actions and their relation to visual attention in real-time. We demonstrate the utility of the framework through a proof-of-concept manipulating action structure, specifically path and manner, as well as other-initiated repair formats, namely open and restricted requests. The findings show that the setup reliably captures time-locked referential gaze dynamics following comprehension and preceding production processes. They further indicate that differences in action history systematically influence speakers’ pre-verbal cognitive processes and their subsequent linguistic choices. These findings suggest that HRI can provide a useful methodological middle ground to investigate language processes online in a tightly controlled setup without disrupting the interaction. More broadly, the framework offers a test bed for examining whether established psycholinguistic findings extend to HRI setups. At the same time, it provides HRI researchers with an empirical basis for developing adaptive agents informed by online language-vision interaction theories.}}, author = {{Singh, Amit and Rohlfing, Katharina J.}}, issn = {{0090-6905}}, journal = {{Journal of Psycholinguistic Research}}, number = {{5}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{A Methodological Framework for Studying Online Language–Vision Interplay in Human–Robot Interaction}}}, doi = {{10.1007/s10936-026-10296-z}}, volume = {{55}}, year = {{2026}}, } @inbook{66856, abstract = {{Abstract Goals are central to human actions: In fact, human actions are organized toward goals. Already early in human development, human perception becomes biased to goal-directed actions. A characteristic of social interaction is that goals can be shared among involved agents. This is a great benefit for designing sXAI as it allows explanation goals to be collaboratively negotiated. Even more, depending on the goal, users could be dynamically but minimalistically supported in their autonomous actions. Future sXAI developments can benefit from this chapter by recognizing how essential goals are and that they constitute an intersection of individual actions and social ecologies.}}, author = {{Rohlfing, Katharina J. and Singh, Amit and Groß, André and Wrede, Britta}}, booktitle = {{Social Explainable AI}}, isbn = {{9789819652891}}, publisher = {{Springer Nature Singapore}}, title = {{{Explanation Goals}}}, doi = {{10.1007/978-981-96-5290-7_6}}, year = {{2026}}, } @article{66855, author = {{Wildt, Eugenia and Singh, Amit and Rohlfing, Katharina J.}}, issn = {{0001-6918}}, journal = {{Acta Psychologica}}, publisher = {{Elsevier BV}}, title = {{{Infants' individual sensitivity to saliency shapes early word learning in social interaction}}}, doi = {{10.1016/j.actpsy.2026.106977}}, volume = {{266}}, year = {{2026}}, } @inbook{65406, author = {{Jacke, Christoph}}, booktitle = {{Angriff aufs Schlaraffenland. Ein Deutschpunk-Mixtape.}}, editor = {{Engelmann, Jonas}}, isbn = {{978-3-95575-257-6}}, pages = {{65--68}}, publisher = {{Ventil Verlag}}, title = {{{Palais Schaumburg: Gute Luft (1981). Grünes Winkelkanu im Tischtenniskeller.}}}, year = {{2026}}, } @article{66477, abstract = {{Based on the premise that the successful implementation of inclusion is largely dependent on the educators’ commitment to inclusive ideals, this study sought to examine the ways principals promote an inclusive vision and foster the development of associated practices in their school community. The study employed an exploratory qualitative research design, collecting data through semi-structured interviews and focus groups with 12 principals of highly-ranked inclusive schools from four countries: Australia, Italy, Switzerland, and Spain. In so doing, the emphasis was placed on the principals’ perspectives and practices that contribute to the development of an inclusive school culture. The iterative process of thematic analysis revealed five broad key factors that affect and impact school inclusivity, namely: institutional commitment to a collective inclusive culture; family partnership and co-responsibility; collaboration among key stakeholders (e.g. students, teachers, other staff); students’ voice and agency; and building and sustaining inter-institutional partnerships. This paper concludes by advocating a community-based approach model to school inclusion by identifying key factors on which principals can rely to navigate material, social, and political challenges.}}, author = {{Woodcock, Stuart and Avramidis, Elias and Sharma, Umesh and Subban, Pearl and Sahli Lozano, Caroline and Kullmann, Harry and Loreman, Tim and Wüthrich, Sergej and Knickenberg, Margarita}}, issn = {{1363-2434}}, journal = {{School Leadership & Management}}, keywords = {{Inklusive Bildung, Schulentwicklung, Schulleitung, Gemeinschaftlichkeit, Haltung}}, pages = {{1--26}}, publisher = {{Informa UK Limited}}, title = {{{‘School is no longer a lone wolf effort’: leadership strategies for inclusive, community-based school cultures}}}, doi = {{10.1080/13632434.2026.2691492}}, year = {{2026}}, } @book{66763, editor = {{Textor, Annette and Kullmann, Harry and van der Donk, Cyrilla and van Lanen, Bas}}, isbn = {{978-3-7799-3726-5}}, pages = {{432}}, publisher = {{Beltz Juventa}}, title = {{{Praxisforschung in Schule und Unterricht}}}, year = {{2026}}, } @techreport{61278, abstract = {{This report outlines foundations of digital democracy and digital democracy research. It is structured into eight chapters: Chapter 1: Introduction Chapter 2: What is Digital Democracy? Chapter 3: Online Participation Chapter 4: Open Governance Chapter 5: Digital Activism Chapter 6: e-Voting Chapter 7: Global Trends that Influence Digital Democracy Chapter 8: Foreign Interferences in Democracy}}, author = {{Fuchs, Christian and Friesch, Kevin and Museba, Joel}}, pages = {{320}}, publisher = {{INNOVADE}}, title = {{{INNOVADE Interdisciplinary Knowledge Base on Digital Democracy - D2.1 }}}, doi = {{10.5281/zenodo.20341002}}, year = {{2026}}, } @inproceedings{66093, abstract = {{Taking pupils’ diverse needs into account is considered a central requirement of inclusive education (Booth & Ainscow, 2016). These needs are—according to Ainscow’s (2007) inclusive turn—not primarily ‘special educational needs’, but diverse needs of all learners. For the rather segregated German educational system, this endeavour applies especially to primary education, where needs are still developing and pupils are not yet assigned to different types of schooling according to their needs and abilities. Despite a substantial amount of research on pupils’ basic psychological needs for autonomy, competence and social relatedness (Ryan et al., 2022), strategies that technology education teachers apply in this regard are not yet well understood. Besides interventional studies on technology education, indicating effectiveness of self‑directed and action‑oriented teaching and learning, there is a dearth of research on how teachers address different needs as a routine. The purpose of the presented study is therefore to investigate and systematize actions and strategies teachers apply, and to specify how pupils' needs are considered when teaching technology education on a given topic. The overall study used a mixed-methods approach to the question how pupils’ needs are characterized by themselves and by their teachers, and how they were taken into account in a lesson adapted and delivered by the teachers. In the sub-study presented here, participating primary school teachers were interviewed about their consideration of pupils’ needs whilst planning and conducting a technology education unit on the functionality of robots. The results gained from qualitative content analysis of the interviews indicate that although the anticipation of different needs is considered challenging, teachers possess a substantiate amount of practices and strategies to take them into account. The paper systematizes the practices teachers described in structured interviews within strategies and discusses the contribution of taking basic needs into account for inclusive technology education.}}, author = {{Schröer, Franz and Tenberge, Claudia}}, booktitle = {{Linköping Electronic Conference Proceedings}}, issn = {{1650-3686}}, keywords = {{Technology Education, Inclusion, Basic Needs, Robotics, Mixed Methods, Teachers' Abilities}}, publisher = {{Linköping University Electronic Press}}, title = {{{“They Really Need to Handle, Inspect, and Experience Things”}}}, doi = {{10.3384/ecp213.1455}}, volume = {{218}}, year = {{2026}}, } @article{66092, abstract = {{ DNA origami nanostructures (DONs) have promising applications in biomedicine and biosensing, which often require their efficient binding to target cells. By immobilizing the glycopeptide antibiotic vancomycin on DONs, DON binding to Gram‐positive and Gram‐negative bacteria can be facilitated. Here, we investigate how this multivalent binding is affected by the number and arrangement of the vancomycin modifications on two‐dimensional DONs. We find that for both Gram‐positive Bacillus subtilis and Gram‐negative Escherichia coli , binding increases with the number of vancomycin modifications per DON. In general, binding to E. coli is stronger than to B. subtilis , which may be attributed to differences in the architectures of the cell envelopes. Interestingly, for both bacteria, the total number of vancomycin modifications appears to be more important than their arrangement, as DONs with 18 vancomycin molecules on one side show similar binding as DONs with 18 vancomycin molecules distributed over both sides. This enables the attachment of multiple probe molecules to the vancomycin‐free side of the DONs for enhancing detection efficiency without compromising binding affinity. These results may thus provide guidelines for the design and synthesis of vancomycin‐modified DONs for antimicrobial drug delivery and pathogen detection. }}, author = {{Coşkuner Leineweber, Özge and Hofmann, Ulrike and Grundmeier, Guido and Zhang, Yixin and Keller, Adrian Clemens}}, issn = {{1439-4227}}, journal = {{ChemBioChem}}, number = {{13}}, publisher = {{Wiley}}, title = {{{Vancomycin‐Mediated Binding of DNA Origami Nanostructures to Gram‐Positive and Gram‐Negative Bacteria}}}, doi = {{10.1002/cbic.70436}}, volume = {{27}}, year = {{2026}}, } @article{66094, abstract = {{The two-qubit controlled-not (C-NOT) gate is an essential component for gate-based quantum circuits. In fact, its operation, combined with single qubit rotations allows to realise any quantum circuit. Several strategies have been adopted in order to build quantum gates. Among them, photonics offers the dual advantage of excellent isolation from the environment and ease of manipulation at the single qubit level. Here we adopt a scalable time-multiplexed approach in order to build a fully reconfigurable architecture capable of implementing a post-selected C-NOT gate with a fidelity of (93.8 ± 1.4)%. We then show how our time-multiplexed platform can be employed to combine a C-NOT and a single qubit gate in order to generate the four Bell states.}}, author = {{Pegoraro, Federico and Held, Philip and Lammers, Jonas and Brecht, Benjamin and Silberhorn, Christine}}, issn = {{2041-1723}}, journal = {{Nature Communications}}, keywords = {{Photonic Quantum Computing, Time-multiplexing, Quantum Information}}, number = {{1}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Demonstration of a quantum C-NOT gate in a time-multiplexed fully reconfigurable photonic processor}}}, doi = {{10.1038/s41467-026-74861-9}}, volume = {{17}}, year = {{2026}}, } @inproceedings{66097, author = {{Kononova, Anna V. and van Stein, Niki and Mersmann, Olaf and Bäck, Thomas and Bartz-Beielstein, Thomas and Glasmachers, Tobias and Hellwig, Michael and Krey, Sebastian and Kudela, Jakub and Naujoks, Boris and Papenmeier, Leonard and Raponi, Elena and Renau, Quentin and Rook, Jeroen and Schäpermeier, Lennart and Vermetten, Diederick and Zaharie, Daniela}}, booktitle = {{Applications of Evolutionary Computation - 29th European Conference, EvoApplications 2026, Held as Part of EvoStar 2026, Toulouse, France, April 8-10, 2026, Proceedings, Part II}}, editor = {{García-Sánchez, Pablo and lvarez, Josefa Díaz and Murphy, Aidan}}, pages = {{327–344}}, publisher = {{Springer}}, title = {{{Benchmarking that Matters: Rethinking Benchmarking in Continuous Optimisation for Practical Impact}}}, doi = {{10.1007/978-3-032-23607-4_20}}, volume = {{16525}}, year = {{2026}}, } @inproceedings{66095, author = {{Skvorc, Urban and van Stein, Niki and Seiler, Moritz and Grimme, Britta and Bäck, Thomas and Trautmann, Heike}}, booktitle = {{Applications of Evolutionary Computation - 29th European Conference, EvoApplications 2026, Held as Part of EvoStar 2026, Toulouse, France, April 8-10, 2026, Proceedings, Part II}}, editor = {{García-Sánchez, Pablo and lvarez, Josefa Díaz and Murphy, Aidan}}, pages = {{183–199}}, publisher = {{Springer}}, title = {{{LLM Driven Design of Continuous Optimization Problems with Controllable High-Level Properties}}}, doi = {{10.1007/978-3-032-23607-4_12}}, volume = {{16525}}, year = {{2026}}, } @book{66102, abstract = {{In diesem Open-Access-Buch untersucht Tessa-Marie Menzel das Ideal und die diskursive Hervorbringung der 'guten' Mutter in Sozialen Medien. Im Zentrum steht die App Instagram als digitale Öffentlichkeit, in der sogenannte Momfluencerinnen Mutterschaft öffentlich inszenieren und normativ rahmen. Vor dem Hintergrund widersprüchlicher gesellschaftlicher Erwartungen zwischen intensiver Fürsorge und weiblicher Selbstverwirklichung wird mit Hilfe einer Diskursanalyse untersucht, welches Bild der 'guten' Mutter (re-)produziert und legitimiert wird. Anhand von sechs normativen Figuren ‚guter‘ Mutterschaft zeigen die Ergebnisse, dass konkurrierende Anforderungen zu einem scheinbar mühelosen Ideal verschmelzen, bei dem Stress zum Statussymbol wird und Mutterschaft an soziale und ökonomische Privilegien gebunden ist.}}, author = {{Menzel, Tessa-Marie}}, keywords = {{Mutterschaft, Instagram, Diskursanalyse, Sozialpädagogik, Erziehungswissenschaft}}, pages = {{326}}, publisher = {{Springer VS Wiesbaden}}, title = {{{Die 'gute' Mutter - Eine diskursanalytische Untersuchung von Mutterschaft in Sozialen Medien}}}, doi = {{https://doi.org/10.1007/978-3-658-52388-6}}, year = {{2026}}, } @inproceedings{61777, abstract = {{Classical shadows are succinct classical representations of quantum states which allow one to encode a set of properties P of a quantum state rho, while only requiring measurements on logarithmically many copies of rho in the size of P. In this work, we initiate the study of verification of classical shadows, denoted classical shadow validity (CSV), from the perspective of computational complexity, which asks: Given a classical shadow S, how hard is it to verify that S predicts the measurement statistics of a quantum state? We show that even for the elegantly simple classical shadow protocol of [Huang, Kueng, Preskill, Nature Physics 2020] utilizing local Clifford measurements, CSV is QMA-complete. This hardness continues to hold for the high-dimensional extension of said protocol due to [Mao, Yi, and Zhu, PRL 2025]. Among other results, we also show that CSV for exponentially many observables is complete for a quantum generalization of the second level of the polynomial hierarchy, yielding the first natural complete problem for such a class.}}, author = {{Karaiskos, Georgios and Rudolph, Dorian and Meyer, Johannes Jakob and Eisert, Jens and Gharibian, Sevag}}, booktitle = {{International Colloquium on Automata, Languages, and Programming (ICALP)}}, number = {{123}}, pages = {{1--23}}, title = {{{How hard is it to verify a classical shadow?}}}, volume = {{374}}, year = {{2026}}, } @article{56116, author = {{Glöckner, Helge and Grong, Erlend and Schmeding, Alexander}}, journal = {{Differential Geometry and its Applications}}, title = {{{Boundary values of diffeomorphisms of simple polytopes, and controllability}}}, doi = {{10.1016/j.difgeo.2026.102404}}, volume = {{104}}, year = {{2026}}, }