@techreport{65737, abstract = {{We examine German individuals' preferences for income and wealth taxation and, importantly, the interplay between these two tax instruments. While prior research often examines wealth tax preferences in isolation, actual tax systems consist of multiple interacting taxes. To capture this dynamic, we elicit preferred tax burdens in a large-scale online experiment with 2,702 participants randomly assigned to one of four treatment groups: respondents state either an unspecified overall tax burden, separate income and wealth tax burdens, an income tax burden only, or a wealth tax burden only. Our baseline estimates reveal average (marginal) tax rates of approximately 17.4% (18.9%) for income and 4.1% (2.3%) for wealth. We find that participants associate wealth with an ability-to-pay taxes: when a wealth tax is not explicitly available, preferred income tax rates are approximately 30% higher. However, when both instruments are available, participants do not treat them as substitutes. Instead, they appear to treat the two taxes as separate mental bins: the standalone income and wealth tax burdens are combined in a notably additive manner, resulting in a significantly higher overall tax burden. Further, respondents apply implicit exemptions for low levels of wealth and favor a wealth tax base focused primarily on financial assets and real estate other than the primary residence.}}, author = {{Maiterth, Ralf and Piper, Yuri and Schneider, Cornelius}}, title = {{{Preferences for Taxing Wealth and Income}}}, doi = {{10.2139/ssrn.6832418}}, year = {{2026}}, } @inbook{65738, author = {{Kirsch, Alexander and Hellmich, Frank and Blumberg, Eva and Puppe, Ricardo}}, booktitle = {{Vorstellungen von Kindern zu Themenfeldern der Nachhaltigkeit}}, editor = {{Beudels, M and Henrichwark, C}}, pages = {{288--304}}, publisher = {{Klinkhardt}}, title = {{{Wie kommt der „grüne“ Strom in die Steckdose? – Eine multidimensionale Analyse der Vorstellungen von Grundschulkindern zu nachhaltiger Energienutzung}}}, year = {{2026}}, } @article{65739, author = {{Garske, Volker}}, journal = {{Handbuch der Religionen}}, number = {{88}}, publisher = {{Westarp Science}}, title = {{{Schattenprinzip und Klimawandel - Entwicklungschancen für Lehrende und Lernende im Kontext des Ökologischen Lernens, erarbeitet am Beispiel der Massentierhaltung }}}, year = {{2026}}, } @inbook{65736, author = {{Kamdem Teyou, Louis Mozart and Demir, Caglar and Ngonga Ngomo, Axel-Cyrille}}, booktitle = {{Lecture Notes in Computer Science}}, isbn = {{9783032251558}}, issn = {{0302-9743}}, publisher = {{Springer Nature Switzerland}}, title = {{{Semantics-Aware Caching for Concept Learning}}}, doi = {{10.1007/978-3-032-25156-5_26}}, year = {{2026}}, } @inproceedings{65735, author = {{Roberts, Isaac and Kamdem Teyou, Louis Mozart and Schulz, Alexander and Kouagou, N'Dah Jean and Ngonga Ngomo, Axel-Cyrille and Hammer, Barbara}}, booktitle = {{ESANN 2026 proceedings}}, publisher = {{Ciaco - i6doc.com}}, title = {{{A Possible Human-Centered Embedding Space Search in Degenerate Clifford Algebras}}}, doi = {{10.14428/esann/2026.es2026-283}}, year = {{2026}}, } @article{65741, abstract = {{ This work investigates the temperature dependence of the lattice constant a exp of cubic GaN/3C‐SiC/Si (001) epilayers grown at 740°C by plasma‐assisted molecular beam epitaxy is investigated. High resolution X‐ray diffraction is performed to determine the lattice constant, using an Anton–Paar DHS1100 stage to vary the sample temperature from 25°C to 900°C, calibrated against the underlying single‐crystalline silicon substrate. A linear increase in a exp with rising temperature is observed. The thermal expansion behaviour is modelled using Debye´s phonon dispersion. The fitted lattice parameters are used to calculate the thermal expansion coefficient (TEC). At room temperature the TEC is determined to be α Debye  ≈ 5.25 × 10 −6  K −1 . We further compare the TEC of the cubic GaN epilayer to that of free‐standing hexagonal GaN using the crystallographic relationship of , demonstrating good agreement between both phases. Using literature values for the elastic constants of cubic GaN, the corresponding elastic moduli and Debye temperature Θ D are calculated. An average value of Θ D of ≈905 ± 25 K is obtained, which is very close to our experimental results. Moreover, tensile strain is found to be present in our sample at room temperature, leading to an increase in the TEC. The impact of strain on the thermal properties of cubic GaN is discussed. }}, author = {{As, Donat Josef and Meier, Falco and Mahler, Pascal and Meier, Cedrik}}, issn = {{0370-1972}}, journal = {{physica status solidi (b)}}, number = {{2}}, publisher = {{Wiley}}, title = {{{X‐Ray Investigation of the Thermal Expansion Coefficient of Cubic Gallium Nitride on 3C‐SiC (001)/Si (001) Substrates}}}, doi = {{10.1002/pssb.202500477}}, volume = {{263}}, year = {{2026}}, } @article{65745, abstract = {{Abstract In this work, we address the numerical identification of entanglement in dynamical scenarios. To this end, we consider different programs based on the restriction of the evolution to the set of separable (i.e., non-entangled) states, together with the discretization of the space of variables for numerical computations. As a first approach, we apply linear splitting methods to the restricted, continuous equations of motion derived from variational principles. We utilize an exchange interaction Hamiltonian to confirm that the numerical and analytical solutions coincide in the limit of small time steps. The application to different Hamiltonians shows the wide applicability of the method to detect dynamical entanglement. To avoid the derivation of analytical solutions for complex dynamics, we consider variational, numerical integration schemes, introducing a variational discretization for Lagrangians linear in velocities. Here, we examine and compare two approaches: one in which the system is discretized before the restriction is applied, and another in which the restriction precedes the discretization. We find that the "first-discretize-then-restrict" method becomes numerically unstable, already for the example of an exchange-interaction Hamiltonian, which can be an important consideration for the numerical analysis of constrained quantum dynamics. Thereby, broadly applicable numerical tools, including their limitations, for studying entanglement over time are established for assessing the entangling power of processes that are used in quantum information theory.}}, author = {{Offen, Christian and Wembe, Boris and Ares, Laura and Sperling, Jan and Ober-Blöbaum, Sina}}, issn = {{1751-8113}}, journal = {{Journal of Physics A: Mathematical and Theoretical}}, publisher = {{IOP Publishing}}, title = {{{Numerical approaches to entangling dynamics from variational principles}}}, doi = {{10.1088/1751-8121/ae6d51}}, year = {{2026}}, } @article{65742, abstract = {{Abstract In this work, we address the numerical identification of entanglement in dynamical scenarios. To this end, we consider different programs based on the restriction of the evolution to the set of separable (i.e., non-entangled) states, together with the discretization of the space of variables for numerical computations. As a first approach, we apply linear splitting methods to the restricted, continuous equations of motion derived from variational principles. We utilize an exchange interaction Hamiltonian to confirm that the numerical and analytical solutions coincide in the limit of small time steps. The application to different Hamiltonians shows the wide applicability of the method to detect dynamical entanglement. To avoid the derivation of analytical solutions for complex dynamics, we consider variational, numerical integration schemes, introducing a variational discretization for Lagrangians linear in velocities. Here, we examine and compare two approaches: one in which the system is discretized before the restriction is applied, and another in which the restriction precedes the discretization. We find that the "first-discretize-then-restrict" method becomes numerically unstable, already for the example of an exchange-interaction Hamiltonian, which can be an important consideration for the numerical analysis of constrained quantum dynamics. Thereby, broadly applicable numerical tools, including their limitations, for studying entanglement over time are established for assessing the entangling power of processes that are used in quantum information theory.}}, author = {{Offen, Christian and Wembe, Boris and Ares, Laura and Sperling, Jan and Ober-Blöbaum, Sina}}, issn = {{1751-8113}}, journal = {{Journal of Physics A: Mathematical and Theoretical}}, publisher = {{IOP Publishing}}, title = {{{Numerical approaches to entangling dynamics from variational principles}}}, doi = {{10.1088/1751-8121/ae6d51}}, year = {{2026}}, } @inproceedings{65746, abstract = {{This paper presents a class of structure-preserving numerical methods for quantum optimal control problems, based on commutator-free Cayley integrators. Starting from the Krotov framework, we reformulate the forward and backward propagation steps using Cayley-type schemes that preserve unitarity and symmetry at the discrete level. This approach eliminates the need for matrix exponentials and commutators, leading to significant computational savings while maintaining higher-order accuracy. We first recall the standard linear setting and then extend the formulation to nonlinear Schrödinger and Gross-Pitaevskii equations using a Cayley-polynomial interpolation strategy. Numerical experiments on state-transfer problems illustrate that the CF-Cayley method achieves the same accuracy as high-order exponential or Cayley-Magnus schemes at substantially lower cost, especially for longtime or highly oscillatory dynamics. In the nonlinear regime, the structure-preserving properties of the method ensure stability and norm conservation, making it a robust tool for large-scale quantum control simulations. The proposed framework thus bridges geometric integration and optimal control, offering an efficient and reliable alternative to existing exponential-based propagators.}}, author = {{Wembe Moafo, Boris Edgar and Ali, Usman and Meier, Torsten and Ober-Blöbaum, Sina}}, location = {{Reykjavík, Iceland}}, title = {{{Cayley Commutator-free Methods for Krotov-Type Algorithms in Quantum Optimal Control}}}, doi = {{10.48550/ARXIV.2603.11697}}, year = {{2026}}, } @inbook{65702, author = {{Meier, Heiko and Peper, Robert and Kukuk, Marc and Riedl, Lars}}, booktitle = {{Planen. Beteiligen. Bauen. Bewegen. 16. Jahrestagung der dvs-Kommission „Sport und Raum“ vom 19.–20.09.2024 in Bad Driburg & Paderborn}}, editor = {{Meier, Heiko and Kukuk, Marc and Sennefelder, Lisa}}, pages = {{107--121}}, publisher = {{Feldhaus}}, title = {{{Netzwerkanalysen als Bestandteil der Partizipativen Sportentwicklungsplanung}}}, volume = {{Band 305}}, year = {{2026}}, } @unpublished{65744, abstract = {{Optimal control problems with symmetries often admit a non stationary turnpike property called trim turnpike, which characterizes the convergence of optimal solutions to certain symmetry induced trajectories called trim primitives. In this paper we establish an exponential trim turnpike property for a class of optimal control problems with structural properties related to Abelian Lie group symmetries. The key ingredient of our approach is the introduction of an appropriate reduced optimal control problem. We show that extremals of the original problem can be characterized through a reduced Hamiltonian boundary value problem that coincides with the optimality system of the reduced problem. Under a hyperbolicity assumption on the equilibrium of the corresponding reduced Hamiltonian system we prove that optimal trajectories remain exponentially close, up to boundary layers near the endpoints, to a trim primitive defined by the static reduced problem. The theoretical results are illustrated on three representative examples: linear and nonlinear problems with quadratic cost and the Kepler orbital transfer problem.}}, author = {{Maslovskaya, Sofya and Ober-Blöbaum, Sina and Wembe Moafo, Boris Edgar}}, title = {{{Non static exponential turnpike property for optimal control problems with symmetries and boundary conditions}}}, year = {{2026}}, } @article{65747, abstract = {{In this work, we address the numerical identification of entanglement in dynamical scenarios. To this end, we consider different programs based on the restriction of the evolution to the set of separable (i.e., non-entangled) states, together with the discretization of the space of variables for numerical computations. As a first approach, we apply linear splitting methods to the restricted, continuous equations of motion derived from variational principles. We utilize an exchange interaction Hamiltonian to confirm that the numerical and analytical solutions coincide in the limit of small time steps. The application to different Hamiltonians shows the wide applicability of the method to detect dynamical entanglement. To avoid the derivation of analytical solutions for complex dynamics, we consider variational, numerical integration schemes, introducing a variational discretization for Lagrangians linear in velocities. Here, we examine and compare two approaches: one in which the system is discretized before the restriction is applied, and another in which the restriction precedes the discretization. We find that the "first-discretize-then-restrict" method becomes numerically unstable, already for the example of an exchange-interaction Hamiltonian, which can be an important consideration for the numerical analysis of constrained quantum dynamics. Thereby, broadly applicable numerical tools, including their limitations, for studying entanglement over time are established for assessing the entangling power of processes that are used in quantum information theory.}}, author = {{Offen, Christian and Wembe, Boris and Ares, Laura and Sperling, Jan and Ober-Blöbaum, Sina}}, issn = {{1751-8113}}, journal = {{Journal of Physics A: Mathematical and Theoretical}}, publisher = {{IOP Publishing}}, title = {{{Numerical approaches to entangling dynamics from variational principles}}}, doi = {{10.1088/1751-8121/ae6d51}}, year = {{2026}}, } @inbook{65740, author = {{Brinkmann, FRank Thomas and Jacke, Christoph}}, booktitle = {{beRÜHRUNGen. Leibliches, seelisches und existentielles Geschehen in der Popkultur}}, editor = {{Polke, Christian and Seipel, Maria-Louise and Stahl, Mirjam}}, isbn = {{9783658497958}}, issn = {{2569-880X}}, pages = {{45--77}}, publisher = {{Springer Fachmedien Wiesbaden}}, title = {{{Don’t touch me there/Touch my body. Zur Vielstimmigkeit und Unstimmigkeit besungener (Be-)Rührungswünsche}}}, doi = {{10.1007/978-3-658-49796-5}}, year = {{2026}}, } @article{65139, author = {{Jabr, Wael and Gutt, Dominik and Neumann, Jürgen and Kundisch, Dennis}}, journal = {{Information Systems and e-Business Management}}, publisher = {{Springer}}, title = {{{Updating at the Expense of Demand? The Case of Platform Apps}}}, doi = {{10.1007/s1025-026-00723-y}}, year = {{2026}}, } @article{65451, author = {{Ksouri-Gerwien, Christoph and Vorbohle, Christian}}, journal = {{Information Systems and e-Business Management}}, title = {{{Business Model Prototyping and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework for Using System Dynamics}}}, year = {{2026}}, } @inbook{65749, abstract = {{Abstract Phase noise is one of the most important properties of oscillators that limit the capacity of high-frequency communication systems. In heterodyne conversion schemes, the phase noise of the local oscillator will be multiplied and up-converted to the transmission channel. Therefore, accurate characterization of the oscillators is highly important for the design of THz communication systems. Especially when it comes to the characterization of high-quality oscillators with extremely low phase noise, traceable measurement methods are not available. In this chapter, the mathematical model and definition of the amplitude noise (AM noise) and phase noise (PM noise) are given. Different phase noise definition standards such as single sideband (SSB) and double sideband will also be provided. Phase noise measurement techniques such as frequency discrimination and phase-locked loop (PLL) technique will be discussed. The standard two-channel cross correlation for statistical analysis of phase noise at levels below the detection limit of the phase noise receiver will be explained with mathematical formalism.}}, author = {{Bahmanian, Meysam and Scheytt, J. Christoph and Meyne, Nora and Kleine-Ostmann, Thomas}}, booktitle = {{Springer Series in Optical Sciences}}, isbn = {{9783032019851}}, issn = {{0342-4111}}, publisher = {{Springer Nature Switzerland}}, title = {{{Phase Noise Metrology}}}, doi = {{10.1007/978-3-032-01986-8_4}}, year = {{2026}}, } @article{65754, abstract = {{ABSTRACT The integration of heat pumps offers a promising route for electrifying chemical processes and reducing CO 2 emissions. Their feasibility strongly depends on the temperature levels and the quantities of available heat sources and sinks, which can be influenced by adjusting process operating parameters to enhance integration potential. The number and quality of these sources and sinks also determine suitable heat pump configurations and therefore the technical and economic viability of implementation. In addition, refrigerant selection is a critical factor, as it is restricted by regulations such as the F‐Gas Regulation. This study investigates how different operating parameters affect the integration potential of various heat pump configurations in a CO 2 absorption process using MEA as solvent. Furthermore, economic evaluations are carried out considering different electricity price scenarios and allowable refrigerants. }}, author = {{Wloch, Johannes and Grünewald, Marcus and Riese, Julia}}, issn = {{0009-286X}}, journal = {{Chemie Ingenieur Technik}}, publisher = {{Wiley}}, title = {{{Matching Heat Pump Configurations and Process Parameters for Cost‐Minimal Heat‐Integrated CO2-Capturing Process}}}, doi = {{10.1002/cite.70131}}, year = {{2026}}, } @inbook{65748, abstract = {{Abstract In this chapter, the precision of optical clocks based on mode-locked laser (MLL) is compared with more conventional types of clock sources. It is shown that the phase noise of the optical pulse train from the MLL can be better than other types of clock sources by orders of magnitude. Then, an abstract representation of frequency synthesizer is demonstrated. Different techniques for RF generation using MLL are shown, and their pros and cons are discussed. Finally, a comparison of all these techniques is made with respect to their phase noise and capability to generate RF signal with different frequencies for different applications.}}, author = {{Bahmanian, Meysam and Scheytt, J. Christoph}}, booktitle = {{Springer Series in Optical Sciences}}, isbn = {{9783032019851}}, issn = {{0342-4111}}, publisher = {{Springer Nature Switzerland}}, title = {{{Frequency Synthesis Based on MLLs}}}, doi = {{10.1007/978-3-032-01986-8_28}}, year = {{2026}}, } @inbook{65755, author = {{Twardzik, Jan Luca and Humpert, Lynn and Cichon, Gerrit and Dumitrescu, Roman}}, booktitle = {{Lecture Notes in Mechanical Engineering}}, isbn = {{9783032211569}}, issn = {{2195-4356}}, publisher = {{Springer Nature Switzerland}}, title = {{{Knowledge Gaps in Circular Product Development: A Systematic Literature Review of the Manufacturing Industry}}}, doi = {{10.1007/978-3-032-21157-6_39}}, year = {{2026}}, } @inbook{63615, author = {{Meyer-Hamme, Johannes and Hartung, Olaf}}, booktitle = {{Handbuch Praxis des Geschichtsunterrichts}}, editor = {{Barricelli, Michele and Lücke, Martin}}, isbn = {{978-3-7344-1775-7}}, issn = {{1435-7658}}, publisher = {{Wochenschau Verlag}}, title = {{{Historisches Lernen}}}, year = {{2026}}, }