@techreport{65862, abstract = {{This study examines how private peers’ disclosure transparency affects public firms’ information environment, captured through analyst forecast behavior. Focusing on the most important private firms operating in U.S. industries, we investigate whether private peer disclosure—despite differing substantially from public firm disclosure—is incorporated into analysts’ forecasts. In a cross-sectional analysis, we document lower forecast quality in industries where private peers’ disclosure intensity is low. In contrast, when private peers’ disclosure intensity is high, forecast quality does not differ from that in industries with only public peers. We find consistent results for a subsample of U.S. private peers. Consistent with this interpretation, a difference-in-differences analysis documents increased analyst forecast activity around the disclosure dates of private peers. Together, these findings indicate that analysts incorporate private peers’ information when these peers are both economically important and sufficiently transparent, and highlight that variation in private firms’ disclosure intensity generates heterogenous externalities for public firms. Overall, our evidence supports a cost-benefit trade-off in analysts’ information acquisition, and, by documenting the relevance of private peers’ information for public firms, contributes to the debate on the externalities of private firms’ disclosure transparency.}}, author = {{Beyer, Bianca and Flagmeier, Vanessa and Kosi, Urska}}, issn = {{1556-5068}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{Private Peers’ Disclosure Transparency and Public Firms’ Information Environment}}}, doi = {{10.2139/ssrn.4438123}}, year = {{2026}}, } @phdthesis{66841, author = {{Heerdegen, Björn}}, publisher = {{Peter Lang}}, title = {{{ Poiesis des Selbst. Eine raumtheoretische Bestimmung des ‚Devianz-Orts‘ anhand von Analysen zu Lutz Seilers Romanen «Kruso» und «Stern 111» }}}, doi = {{10.3726/b23358}}, volume = {{70}}, year = {{2026}}, } @techreport{66347, author = {{Rahali, Mahdi and Kosi, Urska and Gassen, Joachim}}, title = {{{The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap}}}, year = {{2026}}, } @techreport{65896, author = {{Böing, Dennis and Kosi, Urska}}, title = {{{Dissemination of information by small caps}}}, year = {{2026}}, } @article{66849, abstract = {{Abstract Serum neurofilament light chain (sNfL) and glial fibrillary acidic protein (GFAP) are biomarkers of neuroaxonal and astrocytic damage but remain understudied in adolescent psychiatric populations. This study investigated sNfL and GFAP levels in 412 adolescents diagnosed with anorexia nervosa (AN) ( n  = 52), depression ( n  = 237), and other psychiatric disorders ( n  = 123). We assessed their diagnostic utility, correlation with disease severity, and longitudinal changes during AN treatment. Biomarkers were measured using Single Molecule Array technology, with Z-scores derived from reference datasets. Compared to population norms, both biomarkers were elevated in AN (sNfL: 1.15 ± 1.17; GFAP: 1.50 ± 0.84) and in depression (sNfL: 0.34 ± 1.10; GFAP: 0.58 ± 1.00). Patients with AN showed significantly higher biomarker levels than those with depression or other psychiatric disorders; importantly, this distinction remained evident in sensitivity analyses restricted to underweight individuals with depression. In AN, sNfL levels correlated with baseline weight loss (β = −0.45, R² = 0.20) and declined significantly during treatment, while GFAP changes were less pronounced. Neither marker correlated with depressive symptom severity. Bootstrapped ROC analyses showed moderate-to-good discriminatory power (AUCs 0.70–0.84) for distinguishing AN from depression. These findings suggest that neuroaxonal and astrocytic stress is a component of adolescent psychopathology, particularly in AN. sNfL appears sensitive to starvation-related neurobiological changes, with levels normalizing alongside weight restoration. GFAP showed similar but less robust trends. Accordingly, the observed biomarker changes reflect more than underweight alone, supporting a potential role in differential diagnosis and treatment monitoring. }}, author = {{Pawlitzki, Marc and Masanneck, Lars and Schlarbaum, Laura and Jankovic, Nicole and Bittner, Stefan and Steffen, Falk and Kuhle, Jens and Benkert, Pascal and Repple, Jonathan and Bühlmeier, Judith and Hinney, Anke and Hebebrand, Johannes and Hirtz, Raphael and G. Meuth, Sven and Libuda, Lars and Föcker, Manuel}}, issn = {{2158-3188}}, journal = {{Translational Psychiatry}}, number = {{1}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Exploring serum biomarkers in paediatric psychiatry: the impact of NfL and GFAP}}}, doi = {{10.1038/s41398-026-04347-1}}, volume = {{16}}, year = {{2026}}, } @article{66851, author = {{Schlarbaum, Laura and Jankovic, N. and Engler, H. and Hirtz, R. and Grasemann, C. and Peters, T. and Hinney, A. and Antel, J. and Hebebrand, J. and Föcker, M. and Libuda, Lars}}, issn = {{2772-4085}}, journal = {{Neuroscience Applied}}, publisher = {{Elsevier BV}}, title = {{{Vitamin D, inflammation and depressive symptoms in adolescents: analysis using observational and interventional data}}}, doi = {{10.1016/j.nsa.2026.106979}}, volume = {{5}}, year = {{2026}}, } @inbook{66846, author = {{Frankemölle, Bernd}}, booktitle = {{Die Wirksamkeit von Lehr-/Lernmethoden im Fremdsprachenunterricht. Empirische Befunde für Lehrkräfte und Unterricht}}, editor = {{Wirag, Andreas}}, pages = {{103--118}}, publisher = {{Narr/Francke/Attempto}}, title = {{{Kulturelles Lernen im Fremdsprachenunterricht unterstützen}}}, doi = {{10.24053/9783381144723}}, year = {{2026}}, } @inbook{66861, author = {{Mindt, Ilka}}, booktitle = {{Evolving Englishes}}, isbn = {{9781003522041}}, publisher = {{Routledge}}, title = {{{Authentic Englishes.nrw: Digital teaching and learning materials for varieties of English}}}, doi = {{10.4324/9781003522041-13}}, year = {{2026}}, } @unpublished{66859, abstract = {{Let $\mathbb{k}$ be a finite field and $\mathcal{A}, \mathcal{B}$ be $\mathbb{k}$-linear $\mathsf{Ext}$-finite hereditary abelian categories. A theorem of Cramer asserts that, under suitable assumptions, a derived equivalence $\mathcal{D}^b(\mathcal{A}) \!\longrightarrow\! \mathcal{D}^b(\mathcal{B})$ between two such categories induces an algebra isomorphism of the corresponding double Hall algebras $\mathsf{DH}_\mathcal{A} \!\longrightarrow\! \mathsf{DH}_\mathcal{B}$. It turns out that a counting formula for certain distinguished triangles in $\mathcal{D}^b(\mathcal{A})$, on which Cramer's proof relies, is incorrect in general. We give a corrected proof of Cramer's theorem which preserves the overall strategy of his approach.}}, author = {{Burban, Igor and Perniok, Daniel}}, title = {{{Double Hall algebras and derived equivalences revisited}}}, year = {{2026}}, } @inproceedings{66864, abstract = {{When signing digital documents, users often insert scanned or digitized handwritten signatures, which provide no assurance of a document’s authenticity and integrity. Cryptographic signatures offer such guarantees, but are rarely adopted due to persistent usability challenges. This paper explores the potential of digital identity wallets for securely and intuitively signing documents with verified personal data. To this end, we developed IdentitySign, an open-source prototype application, and evaluated it through a user study (N=74). Our results indicate good usability but also reveal potential pitfalls for this and similar wallet-based signature applications, such as unjustified trust in documents with signatures that are cryptographically valid but signed by the wrong signer. We provide guidelines and insights for creating user-centric, secure, and trustworthy digital signage applications using identity wallets.}}, author = {{Last, Yorick}}, booktitle = {{Proceedings of the Twenty-Second Symposium on Usable Privacy and Security}}, location = {{Hannover, Germany}}, title = {{{IdentitySign: Design and User Study of a Prototype Application for Digitally Signing Documents Using an Identity Wallet}}}, year = {{2026}}, } @inbook{66848, author = {{Frankemölle, Bernd and Göbel, Kerstin}}, booktitle = {{Digital and AI Competence in Subject-Specific Education}}, isbn = {{9781003653486}}, pages = {{140--149}}, publisher = {{Routledge}}, title = {{{The role of digital teaching experience for learning about digital as well as inter- and transcultural foreign language teaching in a web-based training}}}, doi = {{10.4324/9781003653486-16}}, year = {{2026}}, } @article{66480, abstract = {{Background – This study draws on data from a larger international project exploring parents' perceptions of the education of their children with special educational needs and/or disabilities (SEND). Using responses from 1, 309 parents in Australia, England, Germany, and Norway it examines parental satisfaction with mainstream and special schools, and parents' school placement preferences, including willingness to change schools. Parental satisfaction is assessed as an overall evaluation of how well the child's school placement meets their needs, without distinguishing between specific aspects of the school experience. The study also explores whether the child's level of support is associated with these perceptions. Based on a human rights perspective, we highlight parents’ perspectives and their role in the development of more inclusive education systems, without promoting one model of schooling over another. Methods – Responses from 1, 309 parents across four countries were analysed using descriptive and inferential statistics. Non-parametric tests compared satisfaction across school types, chi-squared tests assessed associations with willingness to change schools, and binary logistic regression examined whether level of support was associated with parents' willingness to change school placement. Results – Parents in England, Germany, and Norway reported higher satisfaction with special schools than with mainstream schools. No statistically significant difference was observed in Australia. Parents of children in special schools were less likely to report considering changing schools, particularly in England and Norway. Higher pupil support needs were significantly associated with parents’ willingness to change school across the combined sample. These findings suggest that parental satisfaction with their child's education and their preferences regarding school placement may be shaped by both school type and how well pupils' support needs are perceived to be met. Discussion and conclusion – The role of parents as key stakeholders in developing inclusive education systems, consistent with the Convention on the Rights of Persons with Disabilities (CRPD) is emphasised. While parents in special schools in three of the four countries reported higher satisfaction, the reasons for this remain unclear. Understanding the factors shaping parental satisfaction is essential for developing inclusive and responsive learning environments. These findings offer a starting point for future research on how education systems can better align policy commitments with families’ lived experiences.}}, author = {{Johansson, Veslemøy Maria Fossum and Gibson, Suanne and Woodcock, Stuart and Dechsling, Anders and Kullmann, Harry and Herrebrøden, Marte Karoline and Ulriksen, Line Britt and Nordahl-Hansen, Anders}}, issn = {{2504-284X}}, journal = {{Frontiers in Education}}, keywords = {{human rights, inclusion, inclusive education, international study, parents, school development, special educational needs}}, publisher = {{Frontiers Media SA}}, title = {{{Parental (dis)satisfaction with school placement to achieve inclusion: a cross-country comparison}}}, doi = {{10.3389/feduc.2026.1710708}}, volume = {{11}}, year = {{2026}}, } @book{66857, author = {{Schmid, Leonie}}, title = {{{Das beruflich Selbstverständliche von Ausbilderinnen und Ausbildern in Überbetrieblichen Bildungsstätten. Eine rekonstruktive Studie zur Professionalisiertheit der Praxis im Zwischenraum.}}}, doi = {{10.66390/TCVR2757}}, year = {{2026}}, } @inproceedings{66547, abstract = {{Tacit knowledge is particularly valuable in product engineering. Experiences reside in minds of employees and are not systematically documented but could have a significant influence on sustainable product engineering. Existing approaches do not offer sufficient support for harnessing technical tacit knowledge regarding sustainable product engineering. In this paper a three-step method is presented: The method contains knowledge acquisition, requirements extraction und requirements validation for quality assurance. Acquisition is performed by support artifacts like interview guidelines. Extraction is supported by Artificial Intelligence, converting statements into requirements. These requirements are validated using a specific questionnaire. The developed approach is applied in a funded project of the European Union (EU) with automotive industry partners. The method supports product engineers to collect tacit knowledge from experienced employees, transform unsystematic knowledge into standardized technical requirements and validate them. Application of this method enables creation of validated requirements that can be applied throughout the company and are not exclusively dependent on a single employee.}}, author = {{Gräßler, Iris and Mansheim, Johanna and Pfeifer, Jan Niklas}}, booktitle = {{1st International Symposium: March 24 – 26, 2026, Heinz Nixdorf Institute, Paderborn University}}, editor = {{Graessler, Iris}}, keywords = {{Tacit knowledge, Sustainability, Product Engineering, Artificial Intelligence}}, location = {{Paderborn}}, pages = {{229--238}}, publisher = {{Universitätsbibliothek}}, title = {{{Harnessing tacit Knowledge from Sustainable Product Engineering through Artificial Intelligence}}}, doi = {{10.17619/UNIPB/1-2639}}, volume = {{1}}, year = {{2026}}, } @article{66746, abstract = {{Several recent proposals in integrated photonics concern components that operate on so-called semi-guided waves. Given a dielectric multilayer slab structure, these are wave solutions that propagate along the slab with the functional dependence of ordinary harmonic plane waves, but with modal confinement in the direction perpendicular to the slab plane. While the in-plane unbounded waves are valid as a theoretical construct, practical devices will have to work with laterally confined optical fields. To that end we consider Gaussian superpositions of semi-guided waves, for a range of in-plane propagation angles, here named “semi-guided Gaussian beams.” This paper collects a series of relations that characterize these wave bundles, with emphasis on their divergence. The expressions resemble standard results for optical Gaussian beams, with modifications originating from the 1-D guiding and 1-D bundling. Examples for a high-contrast silicon-on-insulator slab at a typical telecom wavelength are discussed.}}, author = {{Hammer, Manfred and Förstner, Jens}}, issn = {{0740-3224}}, journal = {{Journal of the Optical Society of America B}}, keywords = {{tet_topic_waveguide}}, number = {{9}}, publisher = {{Optica Publishing Group}}, title = {{{Semi-guided Gaussian beams}}}, doi = {{10.1364/josab.606932}}, volume = {{43}}, year = {{2026}}, } @article{66870, abstract = {{Janus metasurfaces have attracted considerable attention in encrypted communication, imaging, and display due to their unusual bidirectional asymmetric optical manipulation characteristics. Particularly, their multifunctionalization is of great significance for enhancing the compactness and integration of optical systems. However, the realization of multifunctional Janus metasurfaces in the optical band still faces enormous difficulties and challenges, which are essentially limited by the anti-error design and processing methods of multi-layer cascade metasurfaces. Here, a triple-layer Janus metasurface based on cascaded plasmonic nano-antenna arrays fully buried in SiO2 is constructed. Among them, the cascaded plasma nano-antenna consists of two types of enantiomers for each wavelength. Each enantiomer is fabricated with two layers of L-shaped nanostructures with phase modulation and one layer of dimer nanostructures with polarization selection stacked alternately along the optical axis. We experimentally show that the Janus metasurface achieves bidirectional asymmetric multi-channel holographic encryption, simultaneously using propagation direction, phase, polarization, and wavelength for the first time in the near-infrared band, which is expected to provide a frontier route for multifunctional optical displays, high-level optical information encryption, and large-capacity full-duplex communication.}}, author = {{Wang, Guocui and Geromel, René and Wei, Qunshuo and Zhao, Ruizhe and Li, Xiaowei and Zentgraf, Thomas and Huang, Lingling}}, issn = {{2577-5421}}, journal = {{Advanced Photonics}}, number = {{05}}, pages = {{1--11}}, publisher = {{SPIE-Intl Soc Optical Eng}}, title = {{{Asymmetric multi-channel holography by cascaded plasmonic Janus metasurfaces}}}, doi = {{10.1117/1.ap.8.5.056006}}, volume = {{8}}, year = {{2026}}, } @article{66872, abstract = {{Abstract Distinct neural correlates are associated with the processing of augmented feedback during motor learning. To examine the basic neural response of delayed augmented feedback, 33 participants practiced a right-arm flexion-extension-movement performed with an arm-lever-device in 192 trials with subsequent feedback presentation. The movement sequence consisted of three movement reversals, which were practiced with the goal of minimizing errors in spatial accuracy. Based on a performance-adaptive bandwidth for spatial movement accuracy, participants received delayed augmented feedback indicating whether they had achieved one predefined reversal (of the three), or not. The feedback delay duration alternated block-wise between 1500 ms and 7000 ms. EEG was recorded throughout practice. The error-related negativity (ERN) and the error positivity (Pe) are assumed to reflect neural error processing in a predictive manner based on intrinsic information, whereas the feedback-related negativity (FRN) is assumed to reflect neural error processing in a postdictive manner based on extrinsic outcome feedback. It was hypothesized that the ERN and the Pe would be more pronounced in trials with longer feedback delays, which unfortunately could not be tested. The relevant components were not detected in the signal, possibly due to the complex sequential structure of the task and the feedback pattern. With respect to feedback valence, results regarding the FRN were as expected. Further, the results demonstrate a more pronounced neural processing of augmented feedback with respect to a shorter feedback delay duration. These results indicate that delaying augmented feedback impacts the neural processing of augmented feedback in motor practice.}}, author = {{Margraf, Linda and Krause, Daniel and Maurer, Lisa Katharina and Weigelt, Matthias}}, issn = {{0014-4819}}, journal = {{Experimental Brain Research}}, number = {{9}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Effects of augmented feedback delay on neural correlates of feedback processing in motor practice}}}, doi = {{10.1007/s00221-026-07365-z}}, volume = {{244}}, year = {{2026}}, } @inproceedings{66885, abstract = {{We revisit the under-explored phenomenon of syntactic complexity convergence in dialogue. Extending prior topic-level analyses to full conversations, we examine five human-human datasets and a set of human-LLM dialogues. We integrate and evaluate a multidimensional set of syntactic complexity metrics to quantify structural variation in dialogue. Our analyses reveal robust syntactic complexity convergence across human-human datasets, especially in task-oriented interactions, and statistical tests confirm that these effects are not due to chance. In contrast, human-LLM dialogues show no significant convergence under individual metrics; however, linear-CKA uncovers a distinct cross-metric convergence pattern. Motivated by these differences, we use syntactic complexity as a feature for detecting LLM-involved dialogue, achieving 96\% accuracy. Our classification results demonstrate its potential without relying on likelihood-based signals such as surprisal, which require a language model as the estimator.}}, author = {{Wang, Yu and Chen, Yanran and Wang, Yifan and Eger, Steffen and Buschmeier, Hendrik}}, booktitle = {{Proceedings of the 2026 Conference on Empirical Methods in Natural Language Processing}}, location = {{Budapest, Hungary}}, publisher = {{ACL}}, title = {{{Syntactic complexity convergence in dialogue: Analysis of the phenomenon and application to LLM detection}}}, year = {{2026}}, } @article{63579, abstract = {{This study examines the impact of tax certainty through advance tax rulings (ATRs) on firms’ risky investments under cash flow and tax uncertainty. Both firms and governments have expressed growing concern about increasing tax uncertainty, due to frequent tax reforms and the difficulty in applying ambiguous tax laws and anticipating audit outcomes. One remedy is the provision of ATRs, which offer upfront clarification of tax issues to reduce tax uncertainty and increase risk-taking. We analyze how these uncertainties, along with different tax rates, loss offset provisions, and ATR fees affect investment strategies. Our results suggest, first, that ATRs encourage riskier investments, particularly in tax regimes with generous loss offsets. We identify optimal ranges of ATR fees that benefit firms and tax authorities. Second, we show that it may be beneficial to design ATRs with a low or negative fee. Third, our study reveals a U-shaped relationship between firms’ risk aversion and their willingness to pay for tax certainty, with willingness being higher for firms at low or high levels of risk aversion. In contrast, moderately risk-averse firms are only willing to accept low fees. Overall, our results highlight the importance of low-cost tax certainty combined with generous loss offset provisions to encourage risky investments.}}, author = {{Chen, An and Hieber, Peter and Sureth-Sloane, Caren}}, journal = {{International Tax and Public Finance}}, number = {{4}}, pages = {{1250--1287}}, title = {{{How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}}}, doi = {{10.1007/s10797-025-09930-8}}, volume = {{33}}, year = {{2026}}, } @inbook{66886, author = {{Schroeter-Wittke, Harald and Kirsner, Inge and Fermor, Gotthard}}, booktitle = {{Let's Dance. Tanz als popkulturelles Phänomen}}, editor = {{Eggert, Barbara M. and Kirsner, Inge and Möller, Luis}}, isbn = {{978-3-658-51999-5}}, pages = {{V--VI}}, title = {{{Grußwort für den Sammelband Let's dance}}}, year = {{2026}}, }