@techreport{60926, abstract = {{Recent regulatory changes and the adoption of the ‘DAC 7’ EU Directive have significantly increased the importance of Tax compliance management systems (Tax CMS) in German tax audits. Our interview-based study, which draws on the insights of experts from various sectors, including industry and commerce on the one hand side and tax advisors on the other hand side, reveals nuanced perspectives on the impact of Tax CMS on tax audits. Our results reveal that the number of Tax CMS in German firms has increased in recent years and that, in particular, the majority of large firms have implemented these control systems. From a firm’s perspective, there has been no discernible impact on the duration, scope, or focus of tax audits, nor the frequency of tax disputes or the number and size of tax refunds. However, tax practitioners in advisory firms report a slight positive change in the audit environment, with fewer tax disputes, and a more efficiency-driven approach to audit procedures, with an increase in process-oriented audits. These findings represent preliminary observations on the use and effectiveness of Tax CMS in tax audits. They provide early insights into the advantages and disadvantages of these systems. These findings are particularly relevant given the expected increasing role of Tax CMS in German tax audits, driven by ongoing regulatory developments. }}, author = {{Schulz, Kim Alina and Sureth-Sloane, Caren}}, title = {{{Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences}}}, doi = {{https://dx.doi.org/10.2139/ssrn.5378524}}, year = {{2025}}, } @article{60935, abstract = {{Research suggests that presenting an action via multimodal stimulation (verbal and visual) enhances its perception. To highlight this, in most studies, assertive instructions are generally presented before the occurrence of the visual subevent(s). However, verbal instructions need not always be assertive; they can also include negation to contrast the present event with a prior one, thereby facilitating processing—a phenomenon known as contextual facilitation. In our study, we investigated whether using negation to guide an action sequence facilitates action perception, particularly when two consecutive subactions contrast with each other. Stimuli from previous studies on action demonstration were used to create (non)contrastive actions, that is, a ball following noncontrastive and identical (Over–Over or Under–Under) versus contrastive and opposite paths (Over–Under or Under–Over) before terminating at a goal location. In Experiment 1, either an assertive or a negative instruction was provided as verbal guidance before onset of each path. Analyzing data from 35 participants, we found that, whereas assertive instructions facilitate overall action recall, negating the later path for contrastive actions is equally facilitative. Given that action goal is the most salient aspect in event memory due to goal-path bias in attention, a second experiment was conducted to test the effect of multimodal synchrony on goal attention and action memory. Experiment 2 revealed that when instructions overlap with actions, they become more tailored—assertive instructions effectively guide noncontrastive actions, while assertive–negative instruction particularly guides contrastive actions. Both studies suggest that increased attention to the goal leads to coarser perception of midevents, with action-instruction synchrony modulating goal bias in real-time event apprehension to serve distinct purposes for action conceptualization. Whereas presenting instructions before subactions attenuates goal attention, overlapping instructions increase goal attention and reveal the selective roles of assertive and negative instructions in guiding contrastive and noncontrastive actions.}}, author = {{Singh, Amit and Rohlfing, Katharina J.}}, journal = {{Cognitive Science}}, number = {{8}}, publisher = {{Wiley}}, title = {{{Contrastive Verbal Guidance: A Beneficial Context for Attention To Events and Their Memory?}}}, doi = {{10.1111/cogs.70096}}, volume = {{49}}, year = {{2025}}, } @inproceedings{58657, abstract = {{The rapid growth of 3D printing technology has transformed a wide range of industries, enabling the on-demand production of complex objects, from aerospace components to medical devices. However, this technology also introduces significant security challenges. Previous research highlighted the security implications of G-Codes—commands used to control the printing process. These studies assumed powerful attackers and focused on manipulations of the printed models, leaving gaps in understanding the full attack potential. In this study, we systematically analyze security threats associated with 3D printing, focusing specifically on vulnerabilities caused by G-Code commands. We introduce attacks and attacker models that assume a less powerful adversary than traditionally considered, broadening the scope of potential security threats. Our findings show that even minimal access to the 3D printer can result in significant security breaches, such as unauthorized access to subsequent print jobs or persistent misconfiguration of the printer. We identify 278 potentially malicious G-Codes across the attack categories Information Disclosure, Denial of Service, and Model Manipulation. Our evaluation demonstrates the applicability of these attacks across various 3D printers and their firmware. Our findings underscore the need for a better standardization process of G-Codes and corresponding security best practices. }}, author = {{Rossel, Jost and Mladenov, Vladislav and Wördenweber, Nico and Somorovsky, Juraj}}, booktitle = {{Proceedings of the 34th USENIX Security Symposium}}, location = {{Seattle, WA, USA}}, pages = {{1867 -- 1885}}, title = {{{Security Implications of Malicious G-Codes in 3D Printing}}}, year = {{2025}}, } @article{61052, author = {{Harmening, Anda-Lisa}}, journal = {{The (Un)Speakability of Death. Contemporary Literarisations and Visualisations of Dying}}, title = {{{Du hast es Dir verdient.“ Ökonomische Perspektiven auf den (selbstgestalteten) Tod im Roman Die Königin der Berge (2018) und das digitale „Leben nach dem Tod“ in der Serie Upload (seit 2020)}}}, year = {{2025}}, } @misc{60612, booktitle = {{Re:visit Humanities & Medicine in Dialogue }}, editor = {{Fürholzer, Katharina and Heidegger, Maria and Pröll, Julia and Fassio, Marcella}}, title = {{{Vol. 4 No. 1 (2025): The (Un)Speakability of Death. Contemporary Literarisations and Visualisations of Dying}}}, volume = {{4}}, year = {{2025}}, } @inproceedings{61057, abstract = {{Verification and Validation (V&V) are essential processes in engineering Cyber-Physical Systems. However, the role of V&V engineers is often not given sufficient attention. Based on a systematic literature analysis and practical observations, a four-step method for Test-oriented Resilient Requirements Engineering (ToRRE) is developed. The steps are planning V&V, executing V&V activities, documenting V&V activities and analyzing results of V&V activities. Applying ToRRE ensures continuous information flow and traceability. Engineers are enabled to analyze requirements using engineering artifacts connected through Model-Based Systems Engineering. Adopting methods for Model-Based Effect Chain analysis to evaluated test cases and test scenarios, conclusions on requirements engineering and change management are enabled. The method is evaluated in an EU research project.}}, author = {{Gräßler, Iris and Ebel, Marcel}}, booktitle = {{Proceedings of the Design Society}}, issn = {{2732-527X}}, keywords = {{systems engineering (SE), product modelling/models, design methods, verification & validation, test cases & test scenarios}}, location = {{Dallas, Texas, USA}}, pages = {{3031--3040}}, publisher = {{Cambridge University Press (CUP)}}, title = {{{Test-oriented Resilient Requirements Engineering (ToRRE): extending model-based effect chain analysis to verification objectives}}}, doi = {{10.1017/pds.2025.10317}}, volume = {{5}}, year = {{2025}}, } @inproceedings{61060, abstract = {{In early operational phases of severe weather events, a lack of information challenges emergency management teams to gain an overview of the situation and make informed decisions. To support situational exploration, unmanned aerial and ground vehicles attract increasing attention, primarily used to document operational sites. However, they offer further potential in early operational phases. To ensure their reliable use for exploration, decision-makers must be aware of opportunities and limitations under prevailing conditions. For this, use cases for robotic simulation in emergency response are presented, considering technical restrictions and dynamic influences from weather impacts. The approach of integrating rescue robot simulation into the response phase is developed following a five-step research design. Existing use cases of rescue robot simulation are identified in a systematic literature analysis. The results are extended with use cases developed for urban flooding scenarios. Subsequently, use cases are assessed and selected for implementation in the simulation environment Gazebo. Finally, the results are validated with end users in the EU research project CREXDATA, which focuses on decision support based on processing extreme data. The implemented use cases demonstrate the potential of robotic simulation in emergency response to accelerate action planning in decisionmaking and provide a more detailed picture, enabling betterinformed decisions. }}, author = {{Gräßler, Iris and Döhner, Niklas and Ebel, Marcel and Pottebaum, Jens}}, booktitle = {{Mensch und Computer 2025 - Workshopband}}, keywords = {{robotic simulation, rescue robots, emergency response, extreme weather}}, location = {{Chemnitz}}, title = {{{Shifting boundaries from preparedness to response: Using simulation of rescue robots in weather-induced emergencies}}}, doi = {{10.18420/muc2025-mci-ws01-187}}, year = {{2025}}, } @misc{59564, author = {{Peckhaus, Volker}}, booktitle = {{zbMATH Open, Zbl. 07925543}}, title = {{{Hermann, Michael, „Der Wandel von Statistik zu Maschinellem Lernen“, SieB. Siegener Beiträge zur Geschichte und Philosophie der Mathematik 17 (2023), 145–179. }}}, year = {{2025}}, } @inproceedings{61109, author = {{Pottebaum, Jens and Gräßler, Iris and Ebel, Marcel and Özcan, Deniz and Döhner, Niklas and Pratzler-Wanczura, Sylvia and Derin, Enes and Krüger, Oliver and Kruijff-Korbayova, Ivana and Stampa, Merlin}}, location = {{Koblenz, Deutschland}}, pages = {{81--94}}, publisher = {{LibreCat University}}, title = {{{EU-Projekt CREXDATA: Erkenntnisse und Handlungsempfehlungen zum Einsatz KI-generierter Lageinformationen für die Lagebewertung und Maßnahmenplanung in Extremwetterlagen}}}, doi = {{10.5281/ZENODO.16740824}}, year = {{2025}}, } @article{55090, author = {{Grewe, Felix}}, issn = {{2468-4414}}, journal = {{Feminist Encounters Special Issue on Peripheral Visions of Alternative Futures: Feminist Techno-imaginaries}}, number = {{2}}, publisher = {{lectito}}, title = {{{The Need for Diffraction in STEM -fields: An Ethical Feminist Consideration of the Concept of Genderscripting}}}, doi = {{10.20897/femenc/16786 }}, volume = {{9}}, year = {{2025}}, } @inbook{59903, abstract = {{This article explores the challenges and opportunities of documenting and cataloguing 19th-century music sources in Germany, using the 1832 Stuttgart production of Goethe’s Faust with music by Peter Joseph von Lindpaintner as a case study. The main focus lies on the potential interplay between (digital) critical music editions and RISM as complementary approaches to source documentation. While RISM has traditionally concentrated on pre-1800 sources, the vast and complex landscape of 19th-century music-theatrical materials—especially handwritten performance materials, but also printed sources—calls for new collaborative strategies. Drawing on the Faust edition within the OPEN Edirom project, which publishes data in open, structured formats (TEI and MEI) and makes them accessible via the RADAR4Culture repository and the Culture Knowledge Graph, the article argues for closer integration between editorial projects and RISM through stable identifiers and Linked Open Data principles. Editorial descriptions do not compete with RISM records but meaningfully extend them, and vice versa. The case study illustrates how editorial source descriptions and full-text editions could enhance the informational scope and augment the reach of RISM, and how RISM could serve as a basis for more granular, interconnected, and FAIR-compliant musicological research infrastructures. The article proposes RISM as a central access point for distributed research data and outlines the simple yet effective steps researchers can take to enhance discoverability and interoperability: namely, by using (or if necessary, creating) RISM IDs and by publishing data with persistent Digital Object Identifiers (DOIs).}}, author = {{Frömmel, Lena and Münzmay, Andreas}}, booktitle = {{Musikquellen des 19. Jahrhunderts in Deutschland. Herausforderungen und Chancen}}, editor = {{Schwindt, Nicole}}, pages = {{153--178}}, publisher = {{musiconn.publish}}, title = {{{Vernetzte Musikquellen des 19. Jahrhunderts. Überlegungen zum Zusammenspiel wissenschaftlicher Editionen mit RISM am Beispiel des Stuttgarter Faust 1832}}}, doi = {{10.25366/2025.45}}, year = {{2025}}, } @article{61110, abstract = {{By analyzing the physics of multi-photon absorption in superconducting nanowire single-photon detectors (SNSPDs), we identify physical components of jitter. From this, we formulate a quantitative physical model of the multi-photon detector response that combines the local detection mechanism and local fluctuations (hotspot formation and intrinsic jitter) with the thermoelectric dynamics of resistive domains. Our model provides an excellent description of the arrival-time histogram of a commercial SNSPD across several orders of magnitude, both in arrival-time probability and across mean photon number. This is achieved with just three fitting parameters: the scaling of the mean arrival time of voltage response pulses, as well as the Gaussian and exponential jitter components. Our findings have important implications for photon-number-resolving detector design, as well as applications requiring low jitter, such as light detection and ranging (LIDAR).}}, author = {{Sidorova, Mariia and Schapeler, Timon and Semenov, Alexej D. and Schlue, Fabian and Stefszky, Michael and Brecht, Benjamin and Silberhorn, Christine and Bartley, Tim}}, issn = {{2378-0967}}, journal = {{APL Photonics}}, keywords = {{Jitter, PNR, SNSPD}}, number = {{8}}, publisher = {{AIP Publishing}}, title = {{{Jitter in photon-number-resolved detection by superconducting nanowires}}}, doi = {{10.1063/5.0273752}}, volume = {{10}}, year = {{2025}}, } @book{59079, abstract = {{The present OPEN Edirom digital edition of Goethe’s Faust presents the literary and musical text of the work as it was possibly performed at its premiere (Friday, March 2, 1832) and consecutive performances under the direction and participation of Carl Seydelmann (directing the production and playing the role of Mephistopheles) and Peter Joseph von Lindpainter in the Stuttgart Hoftheater in 1832 (March 11, May 28, October 12) and 1833 (May 14, December 27), in accordance with the surviving sources, i.e., the original theatre material preserved in the Württemberg State Library in Stuttgart (D-Sl). This material constitutes a nearly complete autograph source package consisting of text adaptation (an autograph by Seydelmann incorporated into a copy of the print edition published by Cotta in Tübingen in 1830) and corresponding music (two volumes with autograph scores by Lindpaintner).}}, editor = {{Münzmay, Andreas and Frömmel, Lena and Bachmann, Tobias and Tumat, Antje}}, publisher = {{ZenMEM}}, title = {{{Peter Joseph von Lindpaintner, Ouverture, Entreacte, Chöre und Lieder zu Goethes Faust nach der szenischen Einrichtung von Carl Seydelmann (1832)}}}, year = {{2025}}, } @inbook{60863, author = {{Peckhaus, Volker}}, booktitle = {{Transdisziplinäre Räume in den Kulturwissenschaften}}, editor = {{Kornbach, Alina and Lammer, Christina and Magdeburg, Lena }}, pages = {{255--288}}, publisher = {{wbg Academics}}, title = {{{Aufruhr im Raum der Räume: Logik zwischen Philosophie und Mathematik}}}, volume = {{3}}, year = {{2025}}, } @misc{58259, author = {{Peckhaus, Volker}}, booktitle = {{zbMATH Open, Zbl. 07951350}}, title = {{{Eckes, Christophe, “Philosophical and Mathematical Duality in Albert Lautman’s Work”, in: R. Krömer und E. Haffner (Hgg.), Duality in 19th and 20th Century Mathematical Thinking, Cham: Birkhäuser 2024 (Science Networks. Historical Studies; 63), 435–469. }}}, year = {{2025}}, } @misc{60872, author = {{Peckhaus, Volker}}, booktitle = {{zbMATH Open, Zbl. 079505172}}, title = {{{Krömer, Ralf, “The Historical Development of Pontrjagin Duality”, in: R. Krömer und E. Haffner (Hgg.), Duality in 19th and 20th Century Mathematical Thinking, Cham: Birkhäuser 2024 (Science Networks. Historical Studies; 63), 291–353. }}}, year = {{2025}}, } @misc{59563, author = {{Peckhaus, Volker}}, booktitle = {{zbMATH Open, Zbl. 07951348}}, title = {{{Krömer, Ralf, “The Historical Development of Pontrjagin Duality”, in: R. Krömer und E. Haffner (Hgg.), Duality in 19th and 20th Century Mathematical Thinking, Cham: Birkhäuser 2024 (Science Networks. Historical Studies; 63), 291–353. }}}, year = {{2025}}, } @misc{60879, author = {{Peckhaus, Volker}}, booktitle = {{Mathematical Reviews, MR4769331}}, title = {{{Corry, Leo, “Von Neumann and Impossibility, from Gödel to EDVAC”, in: Mastering the History of Pure and Applied Mathematics – Essay in Honor of Jesper Lützen (De Gruyter Proc. Math.), De Gruyter. Berlin 2024, 75–99. }}}, year = {{2025}}, } @misc{60878, author = {{Peckhaus, Volker}}, booktitle = {{Mathematical Reviews, MR4740767}}, title = {{{Costantini, Filippo, “Definitions by Abstraction and Leibniz’s Notion of Quantity”, Theoria 90 (2024), 240–255.}}}, year = {{2025}}, } @misc{61122, author = {{Peckhaus, Volker}}, booktitle = {{zbMATH Open, Zbl. 07963874}}, title = {{{Bolzano, Bernard, Miscellanea mathematica 22, hg. v. Jan Berg, besorgt von Edgar Morscher und Otto Neumaier, Frommann-Holzboog: Stuttgart-Bad Cannstatt 2024 (Bernard Bolzano-Gesamtausgabe; II.B.12.2)}}}, year = {{2025}}, }