@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}}, } @inproceedings{65357, author = {{Kim, Minjun and Devaraj, Vasanthan and Seo, Hyeon-Seok and Eom, Seongjae and Lee, Jeong-Su and Lee, Donghan and Zentgraf, Thomas and Lee, Jong-Min and Jeon, Min Yong}}, booktitle = {{Quantum Sensing and Nano Electronics and Photonics XXII}}, editor = {{Razeghi, Manijeh and Khodaparast, Giti A. and Vitiello, Miriam S.}}, publisher = {{SPIE}}, title = {{{Fabrication of uniform, high-field-enhanced plasmonic satellite clusters using multidewetting}}}, doi = {{10.1117/12.3095416}}, 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}}, } @unpublished{65358, abstract = {{We determine the asymptotic growth of extensions of local function fields of characteristic p counted by discriminant, where the Galois group is a subgroup of the affine group AGL_1(p). More general, we solve the corresponding counting problems for all groups which arise in a tower of a cyclic extension of order p over a cyclic extension of degree d coprime to p. This in particular give answers for certain non-abelian groups including S_3, dihedral groups of order 2p, and many Frobenius groups.}}, author = {{Klüners, Jürgen and Müller, Raphael}}, booktitle = {{arXiv:2604.02152}}, title = {{{Counting Frobenius extensions over local function fields}}}, year = {{2026}}, } @article{65360, author = {{Meier, Heiko and Sennefelder, Lisa}}, issn = {{1610-3181}}, journal = {{Sport und Gesellschaft}}, publisher = {{Walter de Gruyter GmbH}}, title = {{{Rezension zu: Wewer, G.: Nach der Kritik: Reformen im Weltsport? }}}, doi = {{10.1515/sug-2026-2008}}, year = {{2026}}, } @inbook{57745, author = {{Büttner, Denise and Füllekruss, David}}, booktitle = {{Demokratiebildung in Theorie und Praxis: Synergien zwischen Schulforschung und Deutschdidaktik}}, editor = {{Kocyba, Kristina and Kofer, Martina}}, title = {{{Deutsch als Garant für demokratische Teilhabe? Linguizismuskritische Anfragen an ein Verständnis von Demokratiebildung im Deutschunterricht}}}, year = {{2026}}, } @article{65270, abstract = {{In perovskite solar cells (PSCs), electron transport layers (ETLs) play an important role in the selection and transport of electrons. Understanding the properties of these layers in relation to device performance is essential for optimizing solar cell efficiency and enabling their integration into emerging architectures, such as flexible solar cells. Here, we deposited TiO2 at different thicknesses using atomic layer deposition (ALD), a technique well-suited for producing uniform and pinhole-free films. The crystal structure of the layers was controlled by depositing the films at three different temperatures: 150 °C, 250 °C, and 350 °C. The layers were characterized in detail to determine the morphology (by atomic force microscopy), surface composition (by X-ray photoelectron spectroscopy) and the crystal structure (by X-ray diffraction). The TiO2 layers were then incorporated as ETLs in planar perovskite solar cells to evaluate their influence on device performance. Higher deposition temperatures led to improvements in device fill factor and open-circuit voltage, leading to more efficient solar cells. Notably, the best device performance for the ALD-TiO2 layers was achieved with films deposited at 250 °C.}}, author = {{Qudsia, Syeda and Weiss, Alexander and Sirkiä, Saara and Wang, Fuzeng and Rosqvist, Emil and Los Arcos, Teresa De and Weinberger, Christian and Halme, Janne and Kemell, Marianna and Smått, Jan-Henrik}}, issn = {{0169-4332}}, journal = {{Applied Surface Science}}, keywords = {{Titanium dioxide, Atomic layer deposition, Electron transport layer, Perovskite solar cells}}, pages = {{166755}}, title = {{{Influence of deposition temperature and thickness of ALD-TiO2 on planar perovskite solar cell performance}}}, doi = {{https://doi.org/10.1016/j.apsusc.2026.166755}}, 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}}, } @book{61869, abstract = {{There are few things left on earth that people have not attempted to measure. From temperature to time, from finances to football, numbers are a crucial mediator of how we perceive and understand the world we live in. Increasingly, however, it is humans themselves who are the subject of quantification. Our fitness and success, even our personality traits and attractiveness, are now the stuff of scales and scores. But what does it do to us to be on the receiving end of such measurement? One of the world’s most successful global metrics is the school grade. Long predating the digital age, educational marks can be traced back at least to sixteenth-century European schools and have since conquered the world, becoming the indicator of academic achievement. To understand what it means to be quantified, Noëlle Rohde undertook in-depth fieldwork in a German comprehensive school where students receive more than one hundred grades per year. By staying close to the pupils as they are continually examined and assessed, her ethnography illustrates how marks mould students’ self-images, how they enforce meritocratic thinking and serve as a potent disciplinary tool. Marked: School Grades and the Quantified Life not only offers a nuanced account of the effects of grades on students, but also tells a cautionary tale of the increasing quantification of human life. }}, author = {{Rohde, Noëlle}}, publisher = {{London School of Economics (LSE) Press}}, title = {{{Marked. School Grades and the Quantified Life}}}, doi = {{https://doi.org/10.31389/lsepress.mar}}, 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}}, } @inbook{65380, author = {{Sauerbrey, Ulf and Menzel, Tessa-Marie and Hemmerich, Fabian}}, booktitle = {{Digitale Ratgebermedien}}, editor = {{Sauerbrey, Ulf and Menzel, Tessa-Marie and Hemmerich, Fabian}}, pages = {{9--24}}, publisher = {{Ergon}}, title = {{{Ratgebermedien in einer 'Kultur des Digitalen'. Annäherungen an eine bislang wenig beachtete Kategorie}}}, doi = {{https://doi.org/10.5771/9783987401589-9}}, 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{65382, author = {{Arachchi, Geethike V. and Keiner, Dominik and Khalili, Siavash and Premarathna, Maheshika H.K. and George, Jino P. and Gulagi, Ashish and Edoo, M.N. and Ah King, Robert T.F. and Meschede, Henning and Breyer, Christian}}, issn = {{0360-5442}}, journal = {{Energy}}, publisher = {{Elsevier BV}}, title = {{{Electricity balancing for resilient 100% renewable energy systems on islands: Imported e-fuels versus domestic e-hydrogen on the case of Mauritius}}}, doi = {{10.1016/j.energy.2026.140758}}, volume = {{351}}, 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}}, } @inbook{64230, author = {{Zick, Andreas and Diekmann, Isabell}}, booktitle = {{The Sage Handbook of Psychological Perspectives on Diversity, Equity, and Inclusion}}, editor = {{Esses, Victoria M. and Dovidio, John F. and Jetten, Jolanda and Sekaquaptewa, Denise and West, Keon}}, isbn = {{9781529680836}}, publisher = {{SAGE Publications Ltd }}, title = {{{Anti-Muslim Racism: Facets, Roots, and Consequences}}}, year = {{2026}}, } @inproceedings{65398, author = {{Hellmich, Frank and Knickenberg, Margarita and Funk, Michael and Casamassima, Gianna and Löper, Marwin Felix}}, publisher = {{Polytechnic Porto (P.Porto)}}, title = {{{The role of social-emotional competencies for children’s cooperative learning processes in inclusive primary school classrooms. Individual Oral Presentation. 5th Porto International Conference on Research in Education (ICRE) 2026. (accepted)}}}, year = {{2026}}, }