@article{63800, abstract = {{In this contribution, we address the estimation of the frequency-dependent elastic parameters of polymers in the ultrasound range, which is formulated as an inverse problem. This inverse problem is implemented as a nonlinear regression-type optimization problem, in which the simulation signals are fitted to the measurement signals. These signals consist of displacement responses in waveguides, focusing on hollow cylindrical geometries to enhance the simulation efficiency. To accelerate the optimization and reduce the number of model evaluations and wait times, we propose two novel methods. First, we introduce an adaptation of the Levenberg–Marquardt method derived from a geometrical interpretation of the least-squares optimization problem. Second, we introduce an improved objective function based on the autocorrelated envelopes of the measurement and simulation signals. Given that this study primarily relies on simulation data to quantify optimization convergence, we aggregate the expected ranges of realistic material parameters and derive their distributions to ensure the reproducibility of optimizations with proper measurements. We demonstrate the effectiveness of our objective function modification and step adaptation for various materials with isotropic material symmetry by comparing them with the Broyden–Fletcher–Goldfarb–Shanno method. In all cases, our method reduces the total number of model evaluations, thereby shortening the time to identify the material parameters.}}, author = {{Itner, Dominik and Dreiling, Dmitrij and Gravenkamp, Hauke and Henning, Bernd and Birk, Carolin}}, issn = {{0888-3270}}, journal = {{Mechanical Systems and Signal Processing}}, keywords = {{Material parameter estimation, Waveguide, Nonlinear optimization, Inverse problem, Least squares}}, pages = {{113904}}, title = {{{A modified Levenberg–Marquardt method for estimating the elastic material parameters of polymer waveguides using residuals between autocorrelated frequency responses}}}, doi = {{https://doi.org/10.1016/j.ymssp.2026.113904}}, volume = {{247}}, 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}}, } @article{63827, abstract = {{Light-emitting diodes (LEDs) are becoming increasingly important across various sectors of the lighting industry and are being used more frequently. In the field of symbolic projection, research is increasingly focusing on implementing light modulation using energy-efficient, incoherent LEDs rather than lasers. Since light modulation in micro- and nano-optics is typically achieved through phase modulation, Finite-Difference Time-Domain (FDTD) simulations are employed for analysis. The objective of this article is to investigate different approaches for approximating incoherent monochromatic light sources within FDTD simulations. To this end, two approaches based on dipole sources are considered, as well as a method involving plane waves with modulated wavefronts based on Cosine–Fourier functions and a method based on the superposition of Gaussian beams. These methods are evaluated in terms of their accuracy using a two-dimensional double-slit configuration and are compared against a fully incoherent analytical reference.}}, author = {{Metzner, Dominik and Potthoff, Jens and Zentgraf, Thomas and Förstner, Jens}}, issn = {{2304-6732}}, journal = {{Photonics}}, keywords = {{tet_topic_opticalantenna, tet_topic_numerics, tet_topic_meta}}, number = {{2}}, publisher = {{MDPI AG}}, title = {{{Approximating Incoherent Monochromatic Light Sources in FDTD Simulations}}}, doi = {{10.3390/photonics13020128}}, volume = {{13}}, year = {{2026}}, } @article{61463, abstract = {{Vernetztes Wissen ist ein zentrales Lernziel des Hochschulstudiums, insbesondere im interdisziplinär angelegten Studienfach Komparatistik. Um den Aufbau vernetzten Wissens bei Bachelorstudierenden der Komparatistik zu unterstützen, ist in diesem Projekt Portfolioarbeit eingesetzt worden, die als Methode selbsttätigen und selbstreflexiven Lernens geeignet erscheint, zur Auseinandersetzung mit Lerninhalten zu motivieren und zur Kompetenzentwicklung der Studierenden beizutragen. Mittels unstrukturierter Beobachtungen der Portfolioarbeit im Seminar sind inhaltliche Effekte und methodische Entwicklungen erfasst worden. Anhand anteilig quantitativer, überwiegend qualitativer Inhaltsanalysen der Portfolios sind konkrete Vernetzungen zwischen Lerninhalten ermittelt worden. Die Explorationsstudie zeigt veränderte Perspektiven und geweckte Interessen bei den Studierenden durch die Portfolioarbeit sowie vielfältige Kontextualisierungen, Vergleiche und Verknüpfungen in den Portfolios auf und bietet hierdurch einen möglichen Ansatzpunkt für strukturelle Empfehlungen für das Studienfach Komparatistik.}}, author = {{Hannebohm, Ronja}}, issn = {{2199–8825}}, journal = {{die hochschullehre: Interdisziplinäre Zeitschrift für Studium und Lehre}}, keywords = {{Portfolioarbeit, portfolio work, vernetztes Wissen, knowledge networks, Beobachtung, naturalistic observation, Inhaltsanalyse, content analysis}}, pages = {{65--80}}, publisher = {{wbv}}, title = {{{Potenziale der Portfolioarbeit für den Aufbau vernetzten Wissens im Bachelorstudium: Eine Explorationsstudie im Studienfach Komparatistik/Vergleichende Literatur- und Kulturwissenschaft}}}, doi = {{10.3278/HSL2606W}}, volume = {{12}}, year = {{2026}}, } @article{63838, abstract = {{Industrial electrification is increasing to reduce fossil fuel dependence, alongside a growing share of volatile renewables. A secure and reliable energy supply is crucial for industry, leading to a shift from centralised to decentralised grid structures. DC microgrids becoming increasingly popular in industry, since they enable energy recuperation from braking, reduce components and cables, and integrate storage and local generation to manage supply interruptions or peak loads. EVs add further synergies by serving as mobile storage units, helping to store and redistribute locally generated renewable energy. This paper analyses how EV integration in droop-controlled DC grids can contribute to a more stable, low-emission and peak-reduced load profile to the supply grid through load shifting and bridge interruptions. A droop-controlled DC grid model has been developed, incorporating an EV charging park based on probability functions. Scalable scenarios allow for diverse condition analysis using an energy management system that utilises fuzzy logic and sequential MILP optimisation. It has been shown that a 7% improvement of coefficient represented grid-serving behaviour is possible by load shifting. It has also been demonstrated that an optimised EMS can reduce the demand-based CO2 emissions by 41kg for a representative day compared to a fuzzy logic EMS. At the same time peak load is decreased yielding a more constant residual load. These results highlight the potential of a controlled bidirectional charging infrastructure in DC grids and underscore the need to explicitly consider charging processes to ensure a residual load as constant as possible.}}, author = {{Rahlf, Henning Christoph and Knorr, Lukas and Althoff, Simon and Meschede, Henning}}, issn = {{2666-9552}}, journal = {{Smart Energy}}, keywords = {{DC-grid, Droop control, Grid-serving behaviour, Grid stability, Bidirectional charging, Sequential decision, MILP optimisation}}, publisher = {{Elsevier BV}}, title = {{{Analysis of bidirectional EV charging infrastructures within industrial DC grids}}}, doi = {{10.1016/j.segy.2026.100227}}, year = {{2026}}, } @proceedings{63860, editor = {{Hogan, Aidan and Satoh, Ken and Dag, Hasan and Turhan, Anni-Yasmin and Roman, Dumitru and Soylu, Ahmet}}, isbn = {{978-3-032-08886-4}}, publisher = {{Springer}}, title = {{{Rules and Reasoning - 9th International Joint Conference, RuleML+RR 2025, Istanbul, Turkey, September 22-24, 2025, Proceedings}}}, doi = {{10.1007/978-3-032-08887-1}}, volume = {{16144}}, year = {{2026}}, } @inproceedings{61310, abstract = {{Service systems engineering relies on structured, top-down approaches to designing and innovating service systems. In today’s dynamic environments—shaped by digital transformation, evolving provider–user interactions, and shifting societal demands—these approaches face limitations in enabling continuous, context-sensitive innovation. Continuous Value Shaping emerges as a conceptual extension to service systems engineering, promoting more adaptive and co-evolutionary forms of service system development. This study examines how Continuous Value Shaping manifests through a multiple case study of three public sector projects. We identify distinct manifestations and constellations of the concept’s principles that complement classical SSE practices. As the first empirical exploration of Continuous Value Shaping, the study refines its conceptual foundation and enhances its accessibility for researchers and practitioners. We conclude with seven empirically derived propositions that inform future service systems engineering initiatives and demonstrate how Continuous Value Shaping supports the dynamic alignment of service systems with societal and systemic demands.}}, author = {{Schäfer, Jannika Marie and Rajko, Polina and Angelova, Daniela and Böhmann, Tilo}}, booktitle = {{Proceedings of the 59th Hawaii International Conference on System Sciences (HICSS 2026)}}, keywords = {{Continuous Value Shaping, Service Systems Engineering, Service Science, Public Sector, Service Innovation}}, location = {{Maui, Maui, Hawaii, USA}}, publisher = {{Association for Information Systems (AIS), IEEE Computer Society Press, University of Hawaii (Manoa)}}, title = {{{From Engineering to Shaping: A Multiple Case Study on Advancing Service Systems Engineering through Continuous Value Shaping}}}, year = {{2026}}, } @article{63881, abstract = {{Abstract The relationship between leptin levels and psychiatric disorders has been studied more extensively in adults than in children and adolescents. However, the results are conflicting. We investigated serum leptin levels in children and adolescents (11 to 18.9 years) with psychiatric disorders ( n  = 363). Absolute and relative (body-mass-index (BMI)-, sex- and pubertal-stage-adjusted z-scores using reference values of healthy children and adolescents) leptin levels of different patient groups according to diagnosis were compared. The association between leptin levels and depression (Beck Depression Inventory-II) and anxiety (Child Behavior Checklist and Youth Self Report) was examined using regression analysis. Leptin z-scores were higher in patients with psychiatric disorders than in healthy controls (median 1.50, p  < .001). While global tests suggested differences in leptin z-scores between patients with different psychiatric disorders, these differences could not be attributed to diagnosis groups in post-hoc pairwise comparisons. Absolute leptin levels differed between psychiatric disorders ( p  < .001). Patients with anorexia nervosa (AN) had the lowest levels, and patients with mood disorders had higher leptin levels than patients with mental disorders other than mood disorders, anxiety or AN. Neither absolute nor relative leptin levels were related to depressive or anxiety symptoms in regression models adjusted for sex and BMI. Significantly elevated BMI-, sex- and puberty-stage-adjusted leptin levels were observed in children and adolescents with psychiatric disorders compared to a reference sample. Further controlled studies are needed to confirm and explain this finding. No relationship was found between absolute or relative leptin levels and symptoms of depression or anxiety. }}, author = {{Albers, Nicola and Antel, Jochen and Föcker, Manuel and Libuda, Lars and Bühlmeier, Judith and Hirtz, Raphael and Seitz, Jochen and Hinney, Anke and Hebebrand, Johannes and Peters, Triinu}}, issn = {{1018-8827}}, journal = {{European Child & Adolescent Psychiatry}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Children and adolescents with psychiatric disorders have high relative leptin levels upon adjustment for sex, BMI, and pubertal status}}}, doi = {{10.1007/s00787-025-02921-4}}, year = {{2026}}, } @article{63880, author = {{Knoll-Pientka, Nadja and Schils, Dorina and Mantwill, Katrin and Dinse, Hannah and Skoda, Eva-Maria and Bäuerle, Alexander and Teufel, Martin and Libuda, Lars}}, issn = {{2055-0928}}, journal = {{BMC Nutrition}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Adherence to dietary recommendations according to the General Dietary Behavior Inventory (GDBI) and its association with bioelectrical impedance analysis (BIA) parameters among young, healthy and normal weight women}}}, doi = {{10.1186/s40795-026-01260-0}}, year = {{2026}}, } @article{63883, abstract = {{Proton exchange membranes (PEMs) are essential for fuel cells, yet conventional materials like Nafion suffer from humidity dependence and limited thermal stability. This study introduces sulfonated phenylene-bridged periodic mesoporous organosilicas (PMOs) as promising inorganic–organic hybrid PEMs, synthesized via surfactant-templating with varying alkyl chain lengths for different mesopore sizes. Post-synthetic functionalization involves nitration of phenylene moieties, reduction to amines, and ring-opening of propane or butane sultones to graft sulfonic acid groups via flexible spacers, achieving homogeneous distribution along pore walls. Post-functionalization is confirmed by powder X-ray diffraction (PXRD), revealing preserved 2D hexagonal p6mm ordering and phenylene stacking. N2 physisorption shows type IV isotherms with reduced pore volumes and pore sizes. 1H NMR is used to quantify functionalization degrees. Impedance spectroscopy on pressed pellets demonstrates proton conductivities up to 2 × 10−3 S cm−1 at 30 °C and 90% RH, depending on the functionalization degree, confirming sulfonic acid-mediated conduction.}}, author = {{Wagner, Tobias and Tiemann, Michael}}, issn = {{2079-4991}}, journal = {{Nanomaterials}}, number = {{3}}, publisher = {{MDPI AG}}, title = {{{Proton-Conducting Sulfonated Periodic Mesoporous Organosilica}}}, doi = {{10.3390/nano16030203}}, volume = {{16}}, year = {{2026}}, } @book{63423, author = {{Ribbat, Christoph}}, pages = {{166}}, publisher = {{Insel}}, title = {{{In den Tag: Eine kurze Geschichte des Aufwachens}}}, year = {{2026}}, } @inbook{63889, author = {{Jenert, Tobias}}, booktitle = {{ Medien, Didaktik, Hochschule: Reflexionen und Resonanzen}}, editor = {{Hofhues, Sandra and Lübcke, Eileen and Schiefner-Rohs, Mandy}}, pages = {{91--98}}, title = {{{Über das Didaktische in der Wissenschaft}}}, doi = {{9783839424490}}, year = {{2026}}, } @misc{63898, author = {{Markewitz, Friedrich}}, booktitle = {{Zeitschrift für Angewandte Linguistik}}, title = {{{Langrezension zu James McElvennys 'Entstehung und Entwicklung der modernen Linguistik. Von den Anfängen bis zum Zweiten Weltkrieg'}}}, volume = {{84}}, year = {{2026}}, } @misc{63897, author = {{Markewitz, Friedrich}}, booktitle = {{Journal für Medienlinguistik}}, number = {{1}}, pages = {{11--16}}, title = {{{Langrezension zu Larissa Schüllers 'Kommunikationsarbeit in Telefonzentralen. Eine Wissensgeschichte körperlicher und sprachlicher Praktiken des frühen 20. Jahrhunderts'}}}, volume = {{8}}, year = {{2026}}, } @inproceedings{63918, abstract = {{Many real-world datasets, such as citation networks, social networks, and molecular structures, are naturally represented as heterogeneous graphs, where nodes belong to different types and have additional features. For example, in a citation network, nodes representing "Paper" or "Author" may include attributes like keywords or affiliations. A critical machine learning task on these graphs is node classification, which is useful for applications such as fake news detection, corporate risk assessment, and molecular property prediction. Although Heterogeneous Graph Neural Networks (HGNNs) perform well in these contexts, their predictions remain opaque. Existing post-hoc explanation methods lack support for actual node features beyond one-hot encoding of node type and often fail to generate realistic, faithful explanations. To address these gaps, we propose DiGNNExplainer, a model-level explanation approach that synthesizes heterogeneous graphs with realistic node features via discrete denoising diffusion. In particular, we generate realistic discrete features (e.g., bag-of-words features) using diffusion models within a discrete space, whereas previous approaches are limited to continuous spaces. We evaluate our approach on multiple datasets and show that DiGNNExplainer produces explanations that are realistic and faithful to the model's decision-making, outperforming state-of-the-art methods.}}, author = {{Das, Pallabee and Heindorf, Stefan}}, booktitle = {{Proceedings of the ACM Web Conference 2026 (WWW ’26)}}, location = {{Dubai, United Arab Emirates}}, publisher = {{ACM}}, title = {{{Discrete Diffusion-Based Model-Level Explanation of Heterogeneous GNNs with Node Features}}}, year = {{2026}}, } @inproceedings{63890, abstract = {{The computation of highly contracted electron repulsion integrals (ERIs) is essential to achieve quantum accuracy in atomistic simulations based on quantum mechanics. Its growing computational demands make energy efficiency a critical concern. Recent studies demonstrate FPGAs’ superior performance and energy efficiency for computing primitive ERIs, but the computation of highly contracted ERIs introduces significant algorithmic complexity and new design challenges for FPGA acceleration.In this work, we present SORCERI, the first streaming overlay acceleration for highly contracted ERI computations on FPGAs. SORCERI introduces a novel streaming Rys computing unit to calculate roots and weights of Rys polynomials on-chip, and a streaming contraction unit for the contraction of primitive ERIs. This shifts the design bottleneck from limited CPU-FPGA communication bandwidth to available FPGA computation resources. To address practical deployment challenges for a large number of quartet classes, we design three streaming overlays, together with an efficient memory transpose optimization, to cover the 21 most commonly used quartet classes in realistic atomistic simulations. To address the new computation constraints, we use flexible calculation stages with a free-running streaming architecture to achieve high DSP utilization and good timing closure.Experiments demonstrate that SORCERI achieves an average 5.96x, 1.99x, and 1.16x better performance per watt than libint on a 64-core AMD EPYC 7713 CPU, libintx on an Nvidia A40 GPU, and SERI, the prior best-performing FPGA design for primitive ERIs. Furthermore, SORCERI reaches a peak throughput of 44.11 GERIS (109 ERIs per second) that is 1.52x, 1.13x, and 1.93x greater than libint, libintx and SERI, respectively. SORCERI will be released soon at https://github.com/SFU-HiAccel/SORCERI.}}, author = {{Stachura, Philip and Wu, Xin and Plessl, Christian and Fang, Zhenman}}, booktitle = {{Proceedings of the 2026 ACM/SIGDA International Symposium on Field Programmable Gate Arrays (FPGA '26)}}, isbn = {{9798400720796}}, keywords = {{electron repulsion integrals, quantum chemistry, atomistic simulation, overlay architecture, fpga acceleration}}, pages = {{224--234}}, publisher = {{Association for Computing Machinery}}, title = {{{SORCERI: Streaming Overlay Acceleration for Highly Contracted Electron Repulsion Integral Computations in Quantum Chemistry}}}, doi = {{10.1145/3748173.3779198}}, year = {{2026}}, } @unpublished{64068, abstract = {{When do two irreducible polynomials with integer coefficients define the same number field? One can define an action of $\mathrm{GL}_2 \times \mathrm{GL}_1$ on the space of polynomials of degree $n$ so that for any two polynomials $f$ and $g$ in the same orbit, the roots of $f$ may be expressed as rational linear transformations of the roots of $g$; thus, they generate the same field. In this article, we show that almost all polynomials of degree $n$ with size at most $X$ can only define the same number field as another polynomial of degree $n$ with size at most $X$ if they lie in the same orbit for this group action. (Here we measure the size of polynomials by the greatest absolute value of their coefficients.) This improves on work of Bhargava, Shankar, and Wang, who proved a similar statement for a positive proportion of polynomials. Using this result, we prove that the number of degree $n$ fields such that the smallest polynomial defining the field has size at most $X$ is asymptotic to a constant times $X^{n+1}$ as long as $n\geq 3$. For $n = 2$, we obtain a precise asymptotic of the form $\frac{27}{π^2} X^2$.}}, author = {{Arango-Piñeros, Santiago and Gundlach, Fabian and Lemke Oliver, Robert J. and McGown, Kevin J. and Sawin, Will and Serrano López, Allechar and Shankar, Arul and Varma, Ila}}, booktitle = {{arXiv:2602.06943}}, title = {{{Counting number fields of fixed degree by their smallest defining polynomial}}}, year = {{2026}}, } @techreport{63835, abstract = {{This article examines the liquidity effects of a wealth tax on residential rental real estate. Using data from a real estate corporation, we simulate the effects of a wealth tax on cash flows from the rental operations. The level of detail of the data enables us to conduct analyses at the annual, regional and year of construction level. A comparison with real estate data from other sources supports external validity. The results of the simulation show that the introduction of a wealth tax can significantly reduce the cash flow from rental operations and lead to liquidity problems. On average over all observations, a wealth tax rate of 2% leads to a negative cash flow after all costs. In general, this finding implies that growth-oriented real estate is more affected by a wealth tax in terms of liquidity than rental yield-oriented real estate. Particularly in large cities with high market values but relatively low rents, the liquidity effects can be more than three times as high as in rural or industrial regions – potentially leading to a relative loss of investment attractiveness. As a wealth tax is decoupled from rental income, the tax burden is very sensitive to market developments, including the interest rate environment. As a result, investments in residential rental real estate are exposed to additional uncertainty. This additional tax uncertainty might impair the willingness to invest and should therefore be taken into account in political discussions on the reintroduction of a wealth tax.}}, author = {{Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}}, title = {{{Liquidity Effects of a Wealth Tax on Residential Rental Real Estate}}}, doi = {{10.2139/ssrn.6147767}}, year = {{2026}}, } @inproceedings{64075, author = {{Humpert, Lynn and Graunke, Jannis and Cichon, Gerrit and Ammanagi, Anuradha and Schierbaum, Anja and Dumitrescu, Roman}}, booktitle = {{2025 IEEE International Symposium on Systems Engineering (ISSE)}}, publisher = {{IEEE}}, title = {{{Generative AI in Systems Engineering: Automated Creation of System Architectures and Early-Stage Calculation in the B2B Sector}}}, doi = {{10.1109/isse65546.2025.11370000}}, year = {{2026}}, } @inbook{64072, author = {{Vochatzer, Stefanie and Schorr, Sophia and Lieb, Daniel and Stange, Leah and Kamenik , Anna Maria}}, booktitle = {{Partizipative Forschung und Empowerment - Erkundungen in Feldern der Sozialen Arbeit }}, editor = {{Schär, Clarissa and Schnurr, Stefan and Berner, Heiko and Eßer, Florian and Richter, Elisabeth and Rosenlecherner-Urbanek, Doris and Schröer, Wolfgang}}, pages = {{123--136}}, publisher = {{Beltz Juventa }}, title = {{{Von der partizipativen Forschung zum Empowerment. Eine methodologische Bestimmung kollaborativer Autoethnografie }}}, year = {{2026}}, }