@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}}, } @inbook{65252, author = {{Becher, Andrea and Diederich, Julia and Gläser, Eva}}, booktitle = {{Perspektiv(en)wechsel. Sachunterricht neu denken}}, editor = {{Schmeinck, Daniela and Peschel, Markus and Goll, Thomas}}, pages = {{35--44}}, publisher = {{Verlag Julius Klinkhardt}}, title = {{{Lehrkräfteprofessionalisierung im Sachunterricht – Chancen und Herausforderungen durch Künstliche Intelligenz (KI)}}}, volume = {{36}}, year = {{2026}}, } @misc{65356, author = {{Droß-Krüpe, Kerstin and Ghetta, Marcello}}, booktitle = {{RAC}}, pages = {{968--980}}, publisher = {{Hiersemann}}, title = {{{Viehhaltung }}}, volume = {{33}}, 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}}, location = {{San Diego, CA, USA}}, title = {{{Investigating the representation of backchannels and fillers in fine-tuned language models}}}, year = {{2026}}, } @inproceedings{65363, abstract = {{Recent theoretical advancement of information density in natural language has brought the following question on desk: To what degree does natural language exhibit periodicity pattern in its encoded information? We address this question by introducing a new method called AutoPeriod of Surprisal (APS). APS adopts a canonical periodicity detection algorithm and is able to identify any significant periods that exist in the surprisal sequence of a single document. By applying the algorithm to a set of corpora, we have obtained the following interesting results: Firstly, a considerable proportion of human language demonstrates a strong pattern of periodicity in information; Secondly, new periods that are outside the distributions of typical structural units in text (e.g., sentence boundaries, elementary discourse units, etc.) are found and further confirmed via harmonic regression modeling. We conclude that the periodicity of information in language is a joint outcome from both structured factors and other driving factors that take effect at longer distances. The advantages of our periodicity detection method and its potentials in LLM-generation detection are further discussed.}}, author = {{Ou, Yulin and Wang, Yu and Xu, Yang and Buschmeier, Hendrik}}, location = {{San Diego, CA, USA}}, title = {{{Identifying the periodicity of information in natural language}}}, year = {{2026}}, } @article{65315, author = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}}, journal = {{eJournal of Tax Research}}, title = {{{Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency}}}, volume = {{forthcoming}}, 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}}, } @inbook{65381, author = {{Menzel, Tessa-Marie}}, booktitle = {{Digitale Ratgebermedien}}, editor = {{Sauerbrey, Ulf and Menzel, Tessa-Marie and Hemmerich, Fabian}}, pages = {{143--156}}, publisher = {{Ergon}}, title = {{{Elternrat in Sozialen Medien aus Produzent*innenperspektive - Motive, Rollenverständnis und Herstellungspraktiken}}}, doi = {{https://doi.org/10.5771/9783987401589-143}}, year = {{2026}}, } @book{65372, editor = {{Sauerbrey, Ulf and Menzel, Tessa-Marie and Hemmerich, Fabian}}, pages = {{458}}, publisher = {{Ergon}}, title = {{{Digitale Ratgebermedien}}}, doi = {{https://doi.org/10.5771/9783987401589}}, volume = {{9}}, 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}}, } @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{65456, author = {{Fuchs, Christian}}, issn = {{1933-1681}}, journal = {{Journal of Information Technology & Politics}}, pages = {{1--21}}, title = {{{What is Digital Democracy?}}}, doi = {{10.1080/19331681.2026.2660162}}, 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}}, }