@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}}, } @article{65415, abstract = {{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.}}, 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{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{65420, author = {{Godau, Marc}}, booktitle = {{Handbuch Musikpädagogik: Grundlagen - Forschung - Diskurse}}, editor = {{Dartsch, Michael and Knigge, Jens and Niessen, Anne and Platz, Friedrich and Stöger, Christine}}, pages = {{595--604}}, publisher = {{Waxmann}}, title = {{{Die Dinge und der Musikunterricht}}}, year = {{2026}}, } @article{65460, abstract = {{Beamsplitters represent fundamental components in both classical and quantum optical systems, enabling the distribution of light, as well as the generation of interference, superposition, and entanglement. However, optical networks constructed from conventional bulk 2 × 2-beamsplitters encounter inherent scalability issues, as the number of required beamsplitters scales quadratically with the number of optical modes for a fully connected network. Metasurfaces offer a promising route to overcome these constraints. By manipulating light at the wavelength scale, compact optical components with advanced functionalities can be constructed, which address several modes simultaneously. In this work, we design and experimentally utilize a metasurface as a multiport beamsplitter. Furthermore, we realized a multimode interferometer composed of two cascaded metasurfaces. We characterize the individual and cascaded metasurfaces by using classical light, showing controllable splitting ratios through tunable phase relations. We then expand the approach to quantum light, employing single photons to demonstrate second- and third-order photon correlations as well as single photon interference across multiple spatial paths. These results establish metasurface-based multiport beamsplitters as a scalable and reconfigurable platform bridging classical and quantum photonics. }}, author = {{Aschwanden, Rebecca and Claro-Rodríguez, Nicolás and Zhao, Ruizhe and Kallert, Patricia Anna Maria and Krieger, Tobias and Buchinger, Quirin and Covre da Silva, Saimon F. and Stroj, Sandra and Rota, Michele and Höfling, Sven and Huber-Loyola, Tobias and Rastelli, Armando and Trotta, Rinaldo and Huang, Lingling and Bartley, Tim and Jöns, Klaus and Zentgraf, Thomas}}, issn = {{2330-4022}}, journal = {{ACS Photonics}}, keywords = {{metasurface, beamsplitter, interferometer, quantum network, single photons, nanophotonics}}, publisher = {{American Chemical Society (ACS)}}, title = {{{Cascaded Metasurface Interferometer for Multipath Interference with Classical and Quantum Light}}}, doi = {{10.1021/acsphotonics.6c00096}}, year = {{2026}}, } @article{65316, abstract = {{Metasurfaces are powerful tools for manipulating light using small structures on the nanoscale. In most metasurfaces, near-field couplings are treated as being unfavorable perturbations. Here, we experimentally investigate a structure consisting of sinusoidally modulated silicon waveguides where near-field coupling of local resonances leads to negative coupling, i.e., a negative coupling constant. This gives rise to wave-vector-dependent eigenstates of elliptical, linear, and circular polarizations. In particular, fully circular polarization states are not only present at a single point in momentum space (k-space) but also along a line. This circular polarization line, as well as a linear polarization line, emanates from a polarization degeneracy at the Dirac point. We experimentally validate the existence of these eigenstates and demonstrate the energy-, polarization-, and wave vector dependence of this metasurface as well as its sensitivity to fabrication tolerances. By tuning the incident k-vector, certain polarization-energy eigenstates are strongly reflected, allowing for uses in angle-tunable polarization filters and light sources.}}, author = {{Wetter, Helene and Wingenbach, Jan and Rehberg, Falk and Gao, Wenlong and Schumacher, Stefan and Zentgraf, Thomas}}, issn = {{2330-4022}}, journal = {{ACS Photonics}}, keywords = {{metasurface, waveguides, Dirac point, polarization, negative coupling}}, pages = {{2128--2133}}, publisher = {{American Chemical Society (ACS)}}, title = {{{Polarization- and Wave-Vector Selective Optical Metasurface with Near-Field Coupling}}}, doi = {{10.1021/acsphotonics.5c02865}}, volume = {{13}}, year = {{2026}}, } @article{65491, abstract = {{Abstract The micropolar continuum is a special case of a micromorphic material model and has additional degrees of freedom in the form of microrotations compared to the classical continuum. With the micropolar model, size effects can be considered and the boundary value problem can be regularized when localization effects occur. In order to map the microrotations, an additional strain measure and an additional stress are introduced. For simulation of plasticity, it is possible to define one yield function, and thus one plastic multiplier as well as one equivalent plastic strain occur. This approach is known as the single-surface plasticity approach. The macro- and micro-stresses are coupled in a common flow function. On the other hand, there is the so-called double-surface plasticity when one yield function, one plastic multiplier, and one equivalent plastic strain, respectively, are introduced for each of the macro- and micro-variables. The coupling of the macro- and micro-variables is established by a possible coupling of both yield functions. The purpose of this paper is to compare both approaches and to identify similarities and differences.}}, author = {{Börger, Alexander and Mahnken, Rolf}}, issn = {{0939-1533}}, journal = {{Archive of Applied Mechanics}}, number = {{5}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Single-surface and double-surface plasticity for micropolar continuum}}}, doi = {{10.1007/s00419-026-03049-w}}, volume = {{96}}, year = {{2026}}, } @inbook{65497, author = {{Schmitt, Martin}}, booktitle = {{Rechnen, Zeichnen, Reden Zur Geschichte der Datenverarbeitung im langen 19. Jahrhundert}}, editor = {{Köhler, Volker}}, keywords = {{Umweltgeschichte, 19. Jahrhundert, Deutschland, Forstwirtschaft, Konrad Zuse, Datenverarbeitung, Umweltdaten}}, pages = {{35–64}}, publisher = {{Transcript}}, title = {{{Von Baumdaten zu Datenwäldern. Eine Umweltgeschichte der Informationsverarbeitung im Ausklang des langen 19. Jahrhunderts}}}, volume = {{14}}, year = {{2026}}, } @article{65495, abstract = {{This paper presents a holistic framework for the transition from diesel to electric bus networks, crucial for meeting EU regulations targeting 100% zero-emission urban buses by 2035. We employ a two-phase solution framework: in phase 1, we solve the Charging Location and Electric Vehicle Scheduling Problem to generate vehicle schedules that are feasible for electric operation; in phase 2, these schedules serve as input to a multi-period transition planning model that minimizes the total cost of ownership while determining fleet replacement and charging infrastructure deployment. Our experiments show that schedules obtained from solving the integrated charging location and vehicle scheduling problem significantly outperform traditional methods, resulting in lower total cost of ownership. Additionally, transition plans reduce local emissions by up to 85% compared to a diesel-only scenario. We find that vehicle rotations with long distances and sufficient idle time are prioritized for electrification, enabling earlier emission reductions and cost savings. This highlights the importance of adopting vehicle scheduling tailored for electric buses, rather than relying on legacy diesel schedules.}}, author = {{Stumpe, Miriam and Rößler-von Saß, David and Natalia, Kliewer and Schryen, Guido}}, journal = {{Transportation Research Interdisciplinary Perspectives}}, keywords = {{electric bus, multi-period planning, electric vehicle scheduling, charging infrastructure, fleet replacement}}, title = {{{Impact of Vehicle Scheduling and Strategic Transition Planning on Zero-Emission Bus Systems}}}, year = {{2026}}, } @inproceedings{61492, abstract = {{This paper deals with the development and results of a prediction framework for traffic light control systems as well as the usage and benefits of such predictions in green light optimal speed advisory (GLOSA) scenarios. Various machine learning methods like support vector machines, neural networks or reinforcement learning were evaluated for their applicability in the prediction context and compared based on their efficiency and most importantly accuracy. The resulting prediction framework uses decision tree ensemble models combined with certain model knowledge to forecast different control strategies. This method was chosen due to its best performance in various test scenarios. Very high accuracy and fidelity were achieved for standard control methods like fixed-time, time-of-day-based and 'ordinary' traffic-based programs. Only for the more sophisticated model predictive control which was tested lower accuracies were achieved. For the upcoming GLOSA application the penetration of equipped vehicles was varied for different traffic scenarios and control strategies. Results showcase high potentials for enhancing urban mobility and reducing environmental impact by lower emissions and waiting times. However, it is also clear from the studies presented in this contribution that the coordination of the control strategy with the GLOSA vehicles is of enormous importance.}}, author = {{Malena, Kevin and Link, Christopher and Gausemeier, Sandra and Trächtler, Ansgar}}, booktitle = {{2025 IEEE 28th International Conference on Intelligent Transportation Systems (ITSC)}}, keywords = {{ML, Prediction, Tree Ensembles, GLOSA}}, location = {{Gold Coast (Australia)}}, publisher = {{IEEE}}, title = {{{ML-based Prediction Framework for varying Traffic Signal Control Strategies and its GLOSA-application}}}, volume = {{28}}, year = {{2026}}, } @article{65506, abstract = {{ Purpose The adoption of laser powder bed fusion (LPBF) as an additive manufacturing technique has been slow in the oil and gas (O&G) industry because of the uncertainty regarding material performance and the lack of suitable materials. The high investment and time required for LPBF development also discourage adoption. This study aims to address these concerns by developing a parameter set for a relevant material using a systematic approach to optimize the density of the printed parts with reduced experimental effort. Design/methodology/approach First, an industry-relevant Ni-based superalloy, UNS N09946, was gas-atomized to produce a powder. The powder was fully characterized to ensure successful printing. Next, a processing parameter set tailored for achieving full density was developed for UNS N09946 using a Design of Experiments (DoE) approach based on the volumetric energy density equation. Findings A model was created using Response Surface Methodology that relates laser power, scan speed and hatch distance to efficiently identify successful parameter combinations, thus reducing the number of specimens necessary for the successful manufacturing of UNS N09946 using LPBF. A part density of 99.9% was achieved using this method. Originality/value This study applies an existing experimental design method to a never-before-printed material. The reduced experimental effort through this method and lessons learned from the gas atomization process can be directly applied to other materials in and outside the O&G industry to further the adoption of LPBF as a serious manufacturing technology. }}, author = {{Wooldridge, Madison and Holzweissig, Martin and Hoyer, Kay-Peter and Schaper, Mirko}}, issn = {{1355-2546}}, journal = {{Rapid Prototyping Journal}}, pages = {{1--15}}, publisher = {{Emerald}}, title = {{{Response surface methodology for parameter development of alloy UNS N09946 processed with laser powder bed fusion}}}, doi = {{10.1108/rpj-01-2025-0039}}, year = {{2026}}, } @inbook{63211, author = {{Dockter, Cornelia and Lebock, Sarah and Wiesenhütter, Lukas }}, booktitle = {{Religion and Health - Comparative-theological Approaches}}, editor = {{Dockter, Cornelia and Lebock, Sarah and Wiesenhütter, Lukas}}, issn = {{2629-8848}}, pages = {{VII--XV}}, publisher = {{Brill - Schöningh}}, title = {{{Introduction}}}, volume = {{44}}, year = {{2026}}, } @inproceedings{64914, abstract = {{We investigate how verbal and nonverbal linguistic features, exhibited by speakers and listeners in dialogue, can contribute to predicting the listener's state of understanding in explanatory interactions on a moment-by-moment basis. Specifically, we examine three linguistic cues related to cognitive load and hypothesised to correlate with listener understanding: the information value (operationalised with surprisal) and syntactic complexity of the speaker's utterances, and the variation in the listener's interactive gaze behaviour. Based on statistical analyses of the MUNDEX corpus of face-to-face dialogic board game explanations, we find that individual cues vary with the listener's level of understanding. Listener states (‘Understanding’, ‘Partial Understanding’, ‘Non-Understanding’ and ‘Misunderstanding’) were self-annotated by the listeners using a retrospective video-recall method. The results of a subsequent classification experiment, involving two off-the-shelf classifiers and a fine-tuned German BERT-based multimodal classifier, demonstrate that prediction of these four states of understanding is generally possible and improves when the three linguistic cues are considered alongside textual features.}}, author = {{Wang, Yu and Türk, Olcay and Grimminger, Angela and Buschmeier, Hendrik}}, booktitle = {{Proceedings of the 15th Language Resources and Evaluation Conference}}, location = {{Palma, Mallorca, Spain}}, pages = {{11368--11378}}, publisher = {{ELRA}}, title = {{{Predicting states of understanding in explanatory interactions using cognitive load-related linguistic cues}}}, doi = {{10.63317/4tsmsshhd3ad}}, year = {{2026}}, } @book{63210, editor = {{Dockter, Cornelia and Lebock, Sarah and Wiesenhütter, Lukas}}, issn = {{2629-8848}}, location = {{Paderborn}}, publisher = {{Brill - Schöningh}}, title = {{{Religion and Health - Comparative-Theological Approaches}}}, volume = {{44}}, year = {{2026}}, } @article{65153, author = {{Butzhammer, Lorenz}}, issn = {{0141-6359}}, journal = {{Precision Engineering}}, pages = {{377--400}}, publisher = {{Elsevier BV}}, title = {{{Conversion between detector- and rotary-table-related misalignment parameterisations for unified projection-matrix-based geometry calibration in dimensional X-ray computed tomography}}}, doi = {{10.1016/j.precisioneng.2026.03.015}}, volume = {{100}}, year = {{2026}}, } @article{61441, abstract = {{Das hochschuldidaktische Konzept des Forschenden Lernens gilt als zentrales Element der universitären Lehrkräftebildung in Deutschland und ist in fast allen Bundesländern Bestandteil des Praxissemesters. Damit einhergehende Erwartungen im Hinblick auf den Professionalisierungsprozess von Lehrkräften fokussieren insbesondere die Vermittlung einer forschenden Grundhaltung, die auf eine nicht-wissenschaftsferne Berufsausübung abzielt. Wir fassen die forschende Grundhaltung als Professionsüberzeugung, die aus einer kognitiven, affektiven und handlungsbezogenen Komponente besteht und untersuchen die Komponenten im Zusammenspiel sowie im Längsschnitt. Mittels teilstrukturierter Interviews mit 22 angehenden Lehrkräften im Referendariat und Berufseinstieg, die sich im Praxissemester mit Forschendem Lernen befasst haben, werden das Verständnis (kognitive Komponente) und die Bedeutsamkeit (affektive und handlungsbezogene Komponente) Forschenden Lernens in der jeweiligen Ausbildungs- bzw. Berufsphase erfragt. Die Daten werden inhaltsanalytisch sowie typenbildend ausgewertet, um das Verständnis und die Bedeutsamkeit in der jeweiligen Phase, längsschnittliche Entwicklungen sowie das Verhältnis von Verständnis und Bedeutsamkeit herauszuarbeiten. Die Befunde zeigen, dass die Verständnisse von Forschendem Lernen sowohl im Referendariat als auch im Berufseinstieg variieren. Zudem ist das Konzept – laut Schilderungen der Befragten – durchaus bedeutsam für ihre Lern- und Handlungspraxis, jedoch nicht für alle und in unterschiedlich ausgeprägter Form. Die Typenbildung verdeutlicht, dass die fehlende Bedeutsamkeit Forschenden Lernens mit Fehlkonzepten einhergeht und eine höhere Bedeutsamkeit erkennbar ist, wenn Adaptionsleistungen hinsichtlich des Konzepts vorgenommen werden. Insgesamt ist im Sinne der Auffassung als Professionsüberzeugung die Anbahnung einer forschenden Grundhaltung bei einigen Befragten erkennbar. Implikationen für eine künftige Hochschulbildung ergeben sich u. a. mit Blick auf die Unterstützung von Studierenden bei Adaptionsleistungen für die (jeweilige) Praxis.}}, author = {{Homt, Martina and Bloh, Bea and Wehde, Janis}}, issn = {{2190-6890}}, journal = {{Zeitschrift für Bildungsforschung}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Perspektiven angehender Lehrkräfte auf Forschendes Lernen – eine qualitative Längsschnittstudie im Referendariat und Berufseinstieg}}}, doi = {{10.1007/s35834-025-00506-4}}, year = {{2026}}, } @article{65631, abstract = {{Abstract Mathematics textbooks used to be the key resource for students’ self-regulated learning of mathematics. Primarily due to the digitalization of society, students have potentially greater access to a wider range of resources such as internet search engines, learning platforms, educational videos, and Generative AI. This study investigates the role of the mathematics textbook in comparison to other resources within students’ self-regulated learning practices. Data were collected via a survey of 1101 German secondary students, representing three school types ( Gymnasium , Gesamtschule , Realschule ) and three grade levels (6, 9, and upper secondary). The questionnaire assessed the frequency of resource use in and outside class, reasons and purposes of use, and resource-based strategies when facing learning challenges outside class. Results show that the printed mathematics textbook is the most frequently used resource both in class and outside class. The textbook remains the most relevant resource for key purposes, such as an aid for doing homework and preparing for tests and exams. However, its dominance diminishes with age: in upper secondary school, students increasingly rely on self-created notes, and online resources. Correlation analyses reveal moderate to strong links between in-class and out-of-class use, suggesting an association between resource use and classroom culture. The findings underscore the textbook’s enduring centrality as a foundational, trusted resource within a dynamic and increasingly diverse learning environment. This study calls for pedagogical approaches that integrate textbooks more intentionally within broader resource systems, supporting students’ agency and strategic resource selection in an era of digital abundance. }}, author = {{Stallmeister, Lea and Rezat, Sebastian}}, issn = {{0013-1954}}, journal = {{Educational Studies in Mathematics}}, keywords = {{mathematics, textbooks, userstudy, resources, digital resources, students, secondary eduction}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{The role of the mathematics textbook in times of resource diversity}}}, doi = {{10.1007/s10649-026-10511-7}}, year = {{2026}}, } @article{65242, abstract = {{With the growing demand for lightweight solutions to reduce emissions, especially in the transportation, automotive and aerospace sectors, recyclable, continuous fiber-reinforced plastic composite laminates with a thermoplastic matrix are of rising interest. To achieve their maximum mechanical properties, the fiber-matrix adhesion (FMA) is critical. In this work, continuous fiber-reinforced thermoplastic laminates (CFRTPL) with a polypropylene (PP) matrix and twill woven glass fiber fabrics are produced by film stacking. The films used contain different amounts of maleic-anhydride-grafted PP (MA-g-PP) as a coupling agent to produce CFRTPL of different mechanical strengths. To analyze the FMA, the CFRTPL are subjected to Charpy-impact and tensile tests. Additionally, single fiber pull-out tests (SFPT) are conducted to further investigate the effect of MA-g-PP on the FMA. The results of the SFPT show an improvement in apparent interfacial shear strength (AIFSS) when the MA-g-PP content is increased, which can be attributed to an increase in FMA. However, the research shows that MA-g-PP has a low impact on the mechanical properties if the force is applied parallel to the warp and weft threads during tensile testing and the results of the Charpy-impact testing suffer from embrittlement of the matrix material. Subsequently, the results of this study are compared to three-point flexural tests conducted in a previous study. It can be concluded that tensile and impact tests are not suited to investigate FMA on a macroscopic scale, while SFPT and flexural tests provide a better alternative.}}, author = {{Moritzer, Elmar and Brandes, Philipp and Wittler, Maurice and Claes, Leander and Wippermann, Mareen and Haag, Markus and Gries, Thomas and Henning, Bernd}}, issn = {{0930-777X}}, journal = {{International Polymer Processing}}, publisher = {{Walter de Gruyter GmbH}}, title = {{{Fiber-matrix adhesion in glass fiber reinforced thermoplastic composite laminates and its effect on mechanical properties}}}, doi = {{10.1515/ipp-2025-0077}}, year = {{2026}}, } @article{65655, abstract = {{A functionalization-free plasmonic nanogap platform enables reliable on-site SERS based oxidation-state differentiation of arsenic through uniform metal-vacuum-metal cavities with high electromagnetic enhancement and minimal background interference.}}, author = {{Kim, Minjun and Heo, Damun and Cho, Sung Yoon and Lee, Ye-Won and Gu, Sun-Hwa and Adhikari, Samir and Lee, Donghan and Jeong, Seok Soon and Kim, Hyuck Soo and Devaraj, Vasanthan and Zentgraf, Thomas and Jeon, Min Yong and Lee, Jong-Min}}, issn = {{2040-3364}}, journal = {{Nanoscale}}, number = {{8}}, pages = {{4292--4299}}, publisher = {{Royal Society of Chemistry (RSC)}}, title = {{{A functionalization-free plasmonic hole-sphere nanogap SERS platform for reliable on-site analysis and oxide-state classification}}}, doi = {{10.1039/d5nr03414k}}, volume = {{18}}, year = {{2026}}, }