@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}}, } @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}}, } @misc{66079, author = {{Grauthoff, Fabian}}, booktitle = {{H-Soz-Kult}}, title = {{{Rezension zu: Bieker, Markus: Historische Perspektivität als kommunikatives Konstrukt. Ein Beitrag zur geschichtsdidaktischen Theoriebildung und empirisch-qualitativen Prozessforschung}}}, 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{61444, abstract = {{Backchannels and fillers are important linguistic expressions in dialogue, but often treated as "noise" to be bypassed in modern transformer-based language models. Our work studies the representation of them in language models using three fine-tuning strategies. The models are trained on three dialogue corpora in English and Japanese, where backchannels and fillers are preserved and annotated, to investigate how fine-tuning can help LMs learn their representations. We first apply clustering analysis to the learnt representation of backchannels and fillers, and have found increased silhouette scores in representations from fine-tuned models, which suggests that fine-tuning enables LMs to distinguish the nuanced semantic variation in different backchannel and filler use. We also use natural language generation (NLG) metrics and qualitative analysis to confirm that the utterances generated by fine-tuned language models resemble human-produced utterances more closely. Our findings suggest the potentials of transforming general LMs into conversational LMs that are more capable of producing human-like languages adequately.}}, author = {{Wang, Yu and Lao, Leyi and Huang, Langchu and Skantze, Gabriel and Xu, Yang and Buschmeier, Hendrik}}, booktitle = {{Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics}}, location = {{San Diego, CA, USA}}, pages = {{5319--5348}}, publisher = {{Association for Computational Linguistics}}, title = {{{Investigating the representation of backchannels and fillers in fine-tuned language models}}}, doi = {{10.18653/v1/2026.acl-long.241}}, 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}}, } @article{66086, abstract = {{This study investigates whether explainable AI (XAI), although intended to improve calibrated reliance in augmented decision-making (ADM), may also increase negative consultations. In a between-subjects online experiment (n = 200), participants completed a price classification task supported by AI, while we manipulated the presence of local feature-based explanations. Drawing on dual-process theory as an interpretive lens, we conceptualize explainability as a cognitively ambivalent intervention that reshapes reliance behavior. Our results show that XAI-induced transparency exerts competing effects: while it directly reduces negative consultations, it simultaneously increases competence-based trust and shifts responsibility attribution toward the AI. These mechanisms foster overreliance and significantly increase negative consultations, resulting in a competitive mediation pattern. Notably, comparable effects do not emerge for positive consultations, suggesting that transparency more readily amplifies reliance than it promotes corrective belief updating. By empirically demonstrating this paradox, our study develops IS and Decision Sciences research on automation bias in transparent ADM settings and identifies key psychological mechanisms through which explainability influences reliance. These findings inform the design of XAI systems that prioritize calibrated reliance rather than merely increasing perceived transparency.}}, author = {{Matschak, Tizian and Ilja, Nastjuk and Trang, Simon Thanh-Nam and Benitez, Jose}}, journal = {{Decision Support Systems}}, pages = {{114721}}, title = {{{Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under Uncertainty}}}, doi = {{10.1016/j.dss.2026.114721}}, volume = {{209}}, year = {{2026}}, } @inproceedings{66469, author = {{Herrmann, Janine and Hoffmann, Max and Wessel, Lena}}, booktitle = {{Mathematikabitur „Status Quo – Quo Vadis“: Tagungsband zur Fachtagung zum Mathematikabitur am 11./12. Februar 2025 in Dresden}}, editor = {{Barzel, Bärbel and Schnasse, Saskia and Ebers, Patrick}}, keywords = {{Verstehensorientierung, Darstellungsvernetzung, analytische Geometrie, Abitur, Aufgabenentwicklung, Lehrkräfteprofessionalisierung}}, pages = {{36--55}}, title = {{{Verstehen adressieren und Darstellungen vernetzen: Exemplarische Aufgaben zur analytischen Geometrie}}}, doi = {{https://doi.org/10.17185/duepublico/86712}}, year = {{2026}}, } @misc{66483, author = {{Schwede, Jana and Zidi, Christel and Sommer, Sonja and Schneider, Lena and Butz, Sabina}}, booktitle = {{Elternratgeber im sauerland}}, pages = {{22 -- 23}}, title = {{{Studie der Uni Paderborn: Ausbildung mit System – Wenn Schule und Betrieb an einem Strang ziehen}}}, volume = {{5}}, year = {{2026}}, } @misc{65997, author = {{Moritz, Tilman}}, booktitle = {{sehepunkte}}, number = {{7/8}}, title = {{{U. Niggemann (Hg.): Der Bauernkrieg von 1525. Staatlichkeit und Ordnungsvorstellungen (= Staatsverständnisse. 185). Baden-Baden 2025}}}, volume = {{26}}, year = {{2026}}, } @techreport{66449, abstract = {{This paper evaluates the forecasting performance of an expanded class of (semi-)parametric GARCH models belonging to the EGARCH family (EGF), including recently introduced long and short memory specifications and their semiparametric extensions. The semiparametric variants employ a multiplicative volatility decomposition into conditional and slowly varying unconditional components, where the latter is estimated via a data-driven local polynomial smoother to accommodate non-stationarities commonly observed in financial time series. Based on the revised Basel Committee framework for market-risk assessment, all models are capable of producing rolling one-day-ahead forecasts for Value at Risk (VaR) and Expected Shortfall (ES) under a wide range of symmetric and skewed innovation distributions. Their forecasting accuracy is examined using the regulatory traffic light tests for VaR and the recently developed ES-specific traffic light procedure, complemented by the regulatory loss function. In addition, model selection incorporates both a recently proposed corrected firm-oriented loss function that accounts for opportunity costs and the Weighted Absolute Deviation (WAD) criterion. The empirical comparison demonstrates that (semiparametric) long memory GARCH models - particularly those combining fractional dynamics with nonparametric scale adjustments - can serve as valuable alternatives to traditional parametric short memory models, offering more stable volatility estimates and improved tail-risk forecasts for practical risk management applications.}}, author = {{Hanke, Dominik Christian and Uhde, André and Feng, Yuanhua}}, keywords = {{semiparametric GARCH extension, data-driven local polynomial smoother, long memory, GARCH models, Value at Risk, Expected Shortfall, traffic light test, backtesting, Basel III, market risk}}, title = {{{Application of Novel Exponential (Semi-)Parametric Short and Long Memory GARCH Models under Regulatory Requirements of Basel III}}}, year = {{2026}}, } @techreport{66447, abstract = {{Volatility modeling is utilized across numerous fields including finance, environmental studies, and social sciences. It is particularly relevant in scenarios where understanding and predicting conditional variability is crucial, such as when dealing with incremental or time-dependent data. In this paper, novel short and long memory volatility models of the EGARCH family are introduced and analyzed, which are closely related to the well-established EGARCH model proposed by Nelson (1991) but share desirable theoretical properties in several dimensions. Recently developed members of the so-called EGARCH family, which introduces a modulus-log transformation proposed by John and Draper (1980) and a power transformation for the size and magnitude effect to tackle the problem with near-zero innovations and the asymmetric impact of positive and negative shocks on the volatility, are discussed. After a theoretical discussion of the proposed and related volatility models, the practical performance of the elaborated volatility models is compared to well-established and traditional GARCH approaches. A general QMLE algorithm is proposed to estimate the model parameters. The practical relevance of the advanced models is illustrated through a comparative study. By applying these volatility models to a variety of international stock index returns, this paper identifies market-specific characteristics as well as unique strengths and weaknesses of discussed volatility models. Although the practical performance of the recently introduced models is comparable to those obtained by the traditional EGARCH model, they generally outperform traditional non-exponential volatility models used as benchmarks and thus provide a useful alternative to existing short and long memory volatility models. }}, author = {{Hanke, Dominik Christian and Feng, Yuanhua and Uhde, André}}, keywords = {{Modulus Log-GARCH, Modified (FI)EGARCH, Modulus asymmetric (FI)Log-GARCH, (FI)EGARCH, long memory, modulus-log transformation, QMLE, model selection, implementation in R}}, title = {{{Comparing the behaviors of some original short and long memory exponential volatility models}}}, year = {{2026}}, } @article{66541, abstract = {{Expulsion in resistance spot welding (RSW) causes weld quality fluctuations and increases quality-control effort in high-volume manufacturing. Existing data-driven studies have mainly addressed post-occurrence expulsion detection, process-end classification, or the identification of influencing factors, whereas online monitoring requires short-term risk estimation before the event occurs. In this study, expulsion prediction is formulated as a sliding-window-based pre-expulsion risk estimation task for the currently welded spot. A physics-guided hybrid GRU-XGBoost ensemble is developed to combine temporal learning from dynamic resistance and electrode-force signals with process-physics-related scalar features describing heat input, resistance state, and force response. The framework was evaluated on 2730 valid welds, including 588 expulsion and 2142 non-expulsion welds, using weld-grouped five-fold cross-validation with fold-level working-point selection. The ensemble achieved an area under the ROC curve of 0.945 ± 0.004 and a weld-level recall of 90.6 ± 3.7% at an average false alarm rate of 9.8 ± 0.2%, outperforming both individual branches. For the 533 correctly warned expulsion welds, the median early-warning lead time was 56 ms. These results indicate that online, physically interpretable pre-expulsion risk prediction is feasible under low-false-alarm constraints within the investigated RSW configuration and provide a basis for future adaptive monitoring and control studies.}}, author = {{Yang, Keke and Li, Chong and Beck, Robert and Hein, David and Meschut, Gerson}}, issn = {{1526-6125}}, journal = {{Journal of Manufacturing Processes}}, keywords = {{Resistance spot welding, Expulsion prediction, Physics-guided machine learning, Hybrid ensemble modelling, Process monitoring}}, pages = {{135--153}}, publisher = {{Elsevier BV}}, title = {{{A physics-guided hybrid framework for online pre-expulsion prediction in resistance spot welding}}}, doi = {{10.1016/j.jmapro.2026.07.042}}, volume = {{174}}, year = {{2026}}, } @article{66282, abstract = {{Hydrothermal carbonization (HTC) of pistachio shells was performed in a high-pressure batch reactor at 200 °C for 2 h, yielding a carbon-enriched hydrochar. Elemental analysis shows an increase in carbon mass fraction from 44.76 % to 54.09 % and a decrease in atomic O/C and H/C ratios, confirming carbonization as visualized in a Van Krevelen diagram. The hydrochar was chemically activated by potassium hydroxide (KOH) impregnation and thermal treatment, yielding 16–28 wt.% activated hydrochar. Adsorption isotherms were determined in a thermogravimetric, fluidized-bed reactor using a stepwise CO2 concentration program limited to 50 vol.% CO2 in N2 (0–5–10–25–50–0 vol.% CO2 at 100 kPa total pressure). The setup was extended by integrating online gas analysis to provide an independent, time-resolved mass-balance cross-check. Validation was performed using Lewatit VP OC 1065 by an internal Langmuir parity check and comparison with literature-based Toth model representations; gas analysis is demonstrated using a representative low-concentration step and by comparing Langmuir models derived from gas-based versus gravimetric loadings at 50 °C. For activated hydrochar, equilibrium points were obtained up to 50 vol.% CO2 (pCO2 ≈ 50 kPa) and show decreasing loading with increasing temperature. For literature comparison and indicative saturation reporting, isotherm fits were extrapolated to pure CO2 at 100 kPa: the maximum loading derived from the raw weighing signal was 1.84 mmol/g; after buoyancy correction, the corresponding value is 1.45 mmol/g.}}, author = {{Kroiß, Christoph and Al Afif, Rafat and Pröll, Tobias and Pfeifer, Christoph and Weinberger, Christian and Tondl, Gregor}}, issn = {{3004-9261}}, journal = {{Discover Applied Sciences}}, keywords = {{Hydrothermal carbonization, Activated hydrochar, CO2 adsorption, Adsorption isotherms, Thermogravimetric analysis, Gas analysis, Method validation, Carbon capture}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Validation of a fluidized bed thermogravimetric method with integrated gas analysis for CO2 capture by activated hydrochar from pistachio shells}}}, doi = {{10.1007/s42452-026-09061-7}}, year = {{2026}}, } @article{66546, abstract = {{To further improve the capabilities necessary to accurately predict biochar properties based on feedstock characteristics, a study correlating feedstock structural components with biochar properties was conducted. To produce biochar, ten different biomass feedstocks were sourced mostly from Austria. The feedstocks gathered were spruce chips; woodchips from broad-leaved forestry; wheat bran; Japanese knotweed; walnut shells; screening overflow from composting; and residues from Mary thistle, rapeseed, hemp, and poppy flower processing. These feedstocks were pyrolyzed at 500 and 700 °C under nitrogen (N2) atmosphere in a customized muffle furnace. The feedstocks were analyzed for their lignin, hemicellulose, cellulose, fat content, and other properties. Mercury intrusion porosimetry (MIP) was performed on the biochar samples, with the highest documented intruded volume being 3.64 cm3/g. Elemental recoveries in the biochar samples were determined and correlated with feedstock structural components (FSC). Additionally, the water solubility of biochar nutrient elements was determined, with K showing the highest solubility of 35.5 ± 18.5% at 700 °C. Elemental recoveries of C/H/N/Cl showed significant correlations with FSC (e.g., Cl showed a significant and strong negative correlation with cellulose, r = − 0.874/p < 0.01). Intruded volume as well as K solubility also showed significant correlations. These results indicate that feedstock structural components can serve as predictors for more biochar properties than currently used in the literature, although the limited sample size requires further research to confirm the findings presented here.}}, author = {{Moser, Konstantin and Pfeifer, Christoph and Wopienka, Elisabeth and Voglar, Jure and Prašnikar, Anže and Likozar, Blaž and Weinberger, Christian and Tiemann, Michael and Çubuk, Dilara and Haslinger, Walter}}, issn = {{2045-2322}}, journal = {{Scientific Reports}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Exploring feedstock structural components as predictors for physico-chemical biochar properties}}}, doi = {{10.1038/s41598-026-61427-4}}, year = {{2026}}, } @inbook{66560, author = {{Diederich, Julia}}, booktitle = {{Soziales Lernen in der Grundschule und Sachunterricht. Theoretische Grundlagen, empirische Befunde und didaktische Implikationen}}, editor = {{Gläser, Eva and Schrumpf, Florian}}, pages = {{210--224}}, publisher = {{Julius Klinkhardt}}, title = {{{Soziales Lernen im Sachunterricht – Begriffsklärungen, Umsetzungsmöglichkeiten und fachdidaktische Reflexion. Ein Seminarkonzept im Master of Education}}}, doi = {{doi.org/10.35468/6245}}, year = {{2026}}, } @article{66578, author = {{Rebekka Gallusser}}, journal = {{Quick And Easy Journal Title}}, title = {{{New Quick And Easy Publication - Will be edited by LibreCat team}}}, year = {{2026}}, }