[{"doi":"10.2139/ssrn.5186857","user_id":"74000","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 186","_id":"59096","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1"}],"date_updated":"2026-05-26T06:37:14Z","author":[{"first_name":"Daniel","last_name":"Dyck","full_name":"Dyck, Daniel","id":"83379"}],"title":"Corporate Tax Planning and Technology-Based Enforcement","year":"2025","status":"public","oa":"1","department":[{"_id":"187"}],"type":"working_paper","date_created":"2025-03-25T08:51:57Z","abstract":[{"lang":"eng","text":"This study examines how strengthening tax enforcement by increasing human enforcement capacity and improving tax audit technology affect tax audit efficiency. I employ an economic model in which a tax manager’s tax planning effort shapes corporate tax planning and a strategic tax auditor makes a technology-based audit decision. I show that strengthening tax enforcement always increases tax revenues, but decreases the number of audits only under narrow conditions, so that its effect on tax audit efficiency is often ambiguous. Improving tax audit technology has more nuanced implications. When the strength of tax enforcement is sufficiently high, gradual improvements in tax audit technology crowd out audit incentives and, surprisingly, reduce tax revenues, while sufficiently large improvements can overturn this adverse revenue effect. At the same time, improved technology lowers unnecessary audits once the strength of tax enforcement exceeds a minimum level. Therefore, sufficiently large technology improvements improve tax audit efficiency once this minimum level is exceeded. The results have important policy and empirical implications in an environment of constrained fiscal budgets and rapidly advancing audit technologies."}],"citation":{"mla":"Dyck, Daniel. <i>Corporate Tax Planning and Technology-Based Enforcement</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>.","ama":"Dyck D. <i>Corporate Tax Planning and Technology-Based Enforcement</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>","bibtex":"@book{Dyck_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 186}, title={Corporate Tax Planning and Technology-Based Enforcement}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>}, author={Dyck, Daniel}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 186} }","apa":"Dyck, D. (2025). <i>Corporate Tax Planning and Technology-Based Enforcement</i>. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>","ieee":"D. Dyck, <i>Corporate Tax Planning and Technology-Based Enforcement</i>. 2025.","short":"D. Dyck, Corporate Tax Planning and Technology-Based Enforcement, 2025.","chicago":"Dyck, Daniel. <i>Corporate Tax Planning and Technology-Based Enforcement</i>. TRR 266 Accounting for Transparency Working Paper Series No. 186, 2025. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>."}},{"publication":"Political Education and American Studies","citation":{"mla":"Hartmann, Alexandra. “(Re)Polizicizing the Teen Genre: On the (Queer) Utopian Potentials of Netflix’s Sex Education.” <i>Political Education and American Studies</i>, edited by Astrid Franke et al., Winter, 2025, pp. 213–28.","ama":"Hartmann A. (Re)Polizicizing the Teen Genre: On the (Queer) Utopian Potentials of Netflix’s Sex Education. In: Franke A, Küchler U, Luther K, eds. <i>Political Education and American Studies</i>. Winter; 2025:213-228.","bibtex":"@inbook{Hartmann_2025, place={Heidelberg}, title={(Re)Polizicizing the Teen Genre: On the (Queer) Utopian Potentials of Netflix’s Sex Education}, booktitle={Political Education and American Studies}, publisher={Winter}, author={Hartmann, Alexandra}, editor={Franke, Astrid and Küchler, Uwe  and Luther, Katharina}, year={2025}, pages={213–228} }","apa":"Hartmann, A. (2025). (Re)Polizicizing the Teen Genre: On the (Queer) Utopian Potentials of Netflix’s Sex Education. In A. Franke, U. Küchler, &#38; K. Luther (Eds.), <i>Political Education and American Studies</i> (pp. 213–228). Winter.","ieee":"A. Hartmann, “(Re)Polizicizing the Teen Genre: On the (Queer) Utopian Potentials of Netflix’s Sex Education,” in <i>Political Education and American Studies</i>, A. Franke, U. Küchler, and K. Luther, Eds. Heidelberg: Winter, 2025, pp. 213–228.","chicago":"Hartmann, Alexandra. “(Re)Polizicizing the Teen Genre: On the (Queer) Utopian Potentials of Netflix’s Sex Education.” In <i>Political Education and American Studies</i>, edited by Astrid Franke, Uwe  Küchler, and Katharina Luther, 213–28. Heidelberg: Winter, 2025.","short":"A. Hartmann, in: A. Franke, U. Küchler, K. Luther (Eds.), Political Education and American Studies, Winter, Heidelberg, 2025, pp. 213–228."},"place":"Heidelberg","date_created":"2025-02-05T09:07:22Z","type":"book_chapter","department":[{"_id":"382"}],"year":"2025","title":"(Re)Polizicizing the Teen Genre: On the (Queer) Utopian Potentials of Netflix's Sex Education","status":"public","author":[{"id":"14608","first_name":"Alexandra","last_name":"Hartmann","full_name":"Hartmann, Alexandra"}],"publication_identifier":{"isbn":["978-3-8253-9615-2"]},"date_updated":"2026-05-26T11:35:24Z","page":"213-228","_id":"58518","publisher":"Winter","language":[{"iso":"eng"}],"user_id":"14608","editor":[{"first_name":"Astrid","last_name":"Franke","full_name":"Franke, Astrid"},{"full_name":"Küchler, Uwe ","first_name":"Uwe ","last_name":"Küchler"},{"full_name":"Luther, Katharina","first_name":"Katharina","last_name":"Luther"}]},{"quality_controlled":"1","citation":{"chicago":"Wengerek, Sascha Tobias, André Uhde, and Benjamin Hippert. “Share Price Reactions to Tariff Imposition Announcements during the First Trump Administration.” <i>Finance Research Letters</i> 80 (2025). <a href=\"https://doi.org/10.1016/j.frl.2025.107381\">https://doi.org/10.1016/j.frl.2025.107381</a>.","short":"S.T. Wengerek, A. Uhde, B. Hippert, Finance Research Letters 80 (2025).","apa":"Wengerek, S. T., Uhde, A., &#38; Hippert, B. (2025). Share price reactions to tariff imposition announcements during the first Trump administration. <i>Finance Research Letters</i>, <i>80</i>, Article 107381. <a href=\"https://doi.org/10.1016/j.frl.2025.107381\">https://doi.org/10.1016/j.frl.2025.107381</a>","ieee":"S. T. Wengerek, A. Uhde, and B. Hippert, “Share price reactions to tariff imposition announcements during the first Trump administration,” <i>Finance Research Letters</i>, vol. 80, Art. no. 107381, 2025, doi: <a href=\"https://doi.org/10.1016/j.frl.2025.107381\">10.1016/j.frl.2025.107381</a>.","ama":"Wengerek ST, Uhde A, Hippert B. Share price reactions to tariff imposition announcements during the first Trump administration. <i>Finance Research Letters</i>. 2025;80. doi:<a href=\"https://doi.org/10.1016/j.frl.2025.107381\">10.1016/j.frl.2025.107381</a>","bibtex":"@article{Wengerek_Uhde_Hippert_2025, title={Share price reactions to tariff imposition announcements during the first Trump administration}, volume={80}, DOI={<a href=\"https://doi.org/10.1016/j.frl.2025.107381\">10.1016/j.frl.2025.107381</a>}, number={107381}, journal={Finance Research Letters}, publisher={Elsevier BV}, author={Wengerek, Sascha Tobias and Uhde, André and Hippert, Benjamin}, year={2025} }","mla":"Wengerek, Sascha Tobias, et al. “Share Price Reactions to Tariff Imposition Announcements during the First Trump Administration.” <i>Finance Research Letters</i>, vol. 80, 107381, Elsevier BV, 2025, doi:<a href=\"https://doi.org/10.1016/j.frl.2025.107381\">10.1016/j.frl.2025.107381</a>."},"oa":"1","status":"public","volume":80,"user_id":"36049","publisher":"Elsevier BV","_id":"59673","abstract":[{"lang":"eng","text":"This study analyzes the impact of tariff imposition announcements on the stock prices of 1,194 U.S. companies during the first Trump administration, using a unique sample of 4,624 announcements made by or against the U.S. between January 2018 and August 2019. We find that tariff announcements lead to negative (cumulative) average abnormal stock returns. These negative wealth effects occur regardless of whether the Trump administration imposes safeguard tariffs to protect domestic industries or foreign countries announce retaliatory tariffs. Moreover, the adverse impact is primarily driven by announcements involving China, with variations linked to sector-specific, tariff, trade, and firm characteristics."}],"publication":"Finance Research Letters","department":[{"_id":"19"}],"type":"journal_article","keyword":["Geopolitical risk","Protectionism","Strategic trade policy","Tariffs","Trade conflict","U.S. – China trade war"],"date_created":"2025-04-25T05:44:31Z","intvolume":"        80","article_type":"original","date_updated":"2026-05-27T10:58:22Z","publication_status":"published","publication_identifier":{"issn":["1544-6123"]},"author":[{"full_name":"Wengerek, Sascha Tobias","last_name":"Wengerek","orcid":"0000-0002-7820-3903","first_name":"Sascha Tobias","id":"48837"},{"id":"36049","first_name":"André","last_name":"Uhde","full_name":"Uhde, André"},{"id":"48476","full_name":"Hippert, Benjamin","last_name":"Hippert","first_name":"Benjamin"}],"year":"2025","title":"Share price reactions to tariff imposition announcements during the first Trump administration","doi":"10.1016/j.frl.2025.107381","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1"}],"article_number":"107381"},{"user_id":"106786","doi":"10.21741/9781644903599-272","volume":54,"_id":"65706","publisher":"Materials Research Forum LLC","language":[{"iso":"eng"}],"publication_status":"published","date_updated":"2026-05-27T17:57:23Z","intvolume":"        54","year":"2025","status":"public","title":"Influence of different oxide thicknesses on the friction induced and continuous solid-state recycling of aluminum scrap","author":[{"id":"106786","first_name":"Steffen","last_name":"Gabsa","full_name":"Gabsa, Steffen"},{"id":"233","last_name":"Homberg","first_name":"Werner","full_name":"Homberg, Werner"},{"first_name":"Timothy","last_name":"Goller","full_name":"Goller, Timothy"},{"id":"88725","last_name":"Nordieker","first_name":"Ansgar Bernhard","full_name":"Nordieker, Ansgar Bernhard"},{"id":"194","full_name":"Grundmeier, Guido","first_name":"Guido","last_name":"Grundmeier"}],"publication_identifier":{"issn":["2474-395X"]},"type":"conference","department":[{"_id":"9"},{"_id":"156"},{"_id":"321"}],"date_created":"2026-05-27T17:53:28Z","abstract":[{"text":"<jats:p>Abstract. Saving emissions and a circular economy are key aspects of sustainable production and compliance global climate change targets. Friction-induced solid-state recycling of aluminum scrap to production endless semi-finished products. Scrap is fed into a continuously rotating wheel. This requires less energy compared to heat-based recycling processes. Different sizes, shapes and surfaces of chips can be used as starting material in the process. The influence of this has been shown in past publications. A native oxide layer is a fixed component of aluminum surface. This layer is broken up during the forming process, allowing the aluminum to bond. In addition to the geometry, the surface finishes and the thickness of the oxide layer are therefore also important input variables in friction-induced solid-state recycling. The oxide layers on the chips were determined for the investigation. In addition, different layer thicknesses were produced to survey their influence. The resulting semi-finished products were evaluated on the basis of their tensile strength and microstructure. The main result of the investigations is the fact that semi-finished products made from chips with thicker oxide layers tend to be more brittle. In addition, thick oxide layers cause microstructural and surface defects.</jats:p>","lang":"eng"}],"publication":"Materials Research Proceedings","citation":{"short":"S. Gabsa, W. Homberg, T. Goller, A.B. Nordieker, G. Grundmeier, in: Materials Research Proceedings, Materials Research Forum LLC, 2025.","chicago":"Gabsa, Steffen, Werner Homberg, Timothy Goller, Ansgar Bernhard Nordieker, and Guido Grundmeier. “Influence of Different Oxide Thicknesses on the Friction Induced and Continuous Solid-State Recycling of Aluminum Scrap.” In <i>Materials Research Proceedings</i>, Vol. 54. Materials Research Forum LLC, 2025. <a href=\"https://doi.org/10.21741/9781644903599-272\">https://doi.org/10.21741/9781644903599-272</a>.","ieee":"S. Gabsa, W. Homberg, T. Goller, A. B. Nordieker, and G. Grundmeier, “Influence of different oxide thicknesses on the friction induced and continuous solid-state recycling of aluminum scrap,” in <i>Materials Research Proceedings</i>, 2025, vol. 54, doi: <a href=\"https://doi.org/10.21741/9781644903599-272\">10.21741/9781644903599-272</a>.","apa":"Gabsa, S., Homberg, W., Goller, T., Nordieker, A. B., &#38; Grundmeier, G. (2025). Influence of different oxide thicknesses on the friction induced and continuous solid-state recycling of aluminum scrap. <i>Materials Research Proceedings</i>, <i>54</i>. <a href=\"https://doi.org/10.21741/9781644903599-272\">https://doi.org/10.21741/9781644903599-272</a>","bibtex":"@inproceedings{Gabsa_Homberg_Goller_Nordieker_Grundmeier_2025, title={Influence of different oxide thicknesses on the friction induced and continuous solid-state recycling of aluminum scrap}, volume={54}, DOI={<a href=\"https://doi.org/10.21741/9781644903599-272\">10.21741/9781644903599-272</a>}, booktitle={Materials Research Proceedings}, publisher={Materials Research Forum LLC}, author={Gabsa, Steffen and Homberg, Werner and Goller, Timothy and Nordieker, Ansgar Bernhard and Grundmeier, Guido}, year={2025} }","ama":"Gabsa S, Homberg W, Goller T, Nordieker AB, Grundmeier G. Influence of different oxide thicknesses on the friction induced and continuous solid-state recycling of aluminum scrap. In: <i>Materials Research Proceedings</i>. Vol 54. Materials Research Forum LLC; 2025. doi:<a href=\"https://doi.org/10.21741/9781644903599-272\">10.21741/9781644903599-272</a>","mla":"Gabsa, Steffen, et al. “Influence of Different Oxide Thicknesses on the Friction Induced and Continuous Solid-State Recycling of Aluminum Scrap.” <i>Materials Research Proceedings</i>, vol. 54, Materials Research Forum LLC, 2025, doi:<a href=\"https://doi.org/10.21741/9781644903599-272\">10.21741/9781644903599-272</a>."}},{"conference":{"name":"58. Jahrestagung der Gesellschaft für Didaktik der Mathematik","start_date":"2025-03-03","location":"Saarbrücken","end_date":"2026-03-07"},"author":[{"full_name":"Stoppel, Hans-Jürgen","first_name":"Hans-Jürgen","last_name":"Stoppel","id":"101162"},{"last_name":"Hüsing","first_name":"Sven","full_name":"Hüsing, Sven","id":"58465"}],"publication_identifier":{"unknown":["78-3-95987-329-1"]},"year":"2025","status":"public","title":"Konstruktionistisches Geometrielernen durch epistemisches Programmieren in Scratch","date_updated":"2026-05-29T08:21:45Z","publication_status":"published","language":[{"iso":"ger"}],"_id":"65721","publisher":"Verlag für wissenschaftliche Texte und Medien","page":"1246-1249","editor":[{"last_name":"Schick","first_name":"Lisa","full_name":"Schick, Lisa"},{"first_name":"Melanie","last_name":"Platz","full_name":"Platz, Melanie"},{"full_name":"Lambert, Anselm","last_name":"Lambert","first_name":"Anselm"}],"user_id":"101162","citation":{"mla":"Stoppel, Hans-Jürgen, and Sven Hüsing. <i>Konstruktionistisches Geometrielernen durch epistemisches Programmieren in Scratch</i>. Edited by Lisa Schick et al., Verlag für wissenschaftliche Texte und Medien, 2025, pp. 1246–49.","ama":"Stoppel H-J, Hüsing S. Konstruktionistisches Geometrielernen durch epistemisches Programmieren in Scratch. In: Schick L, Platz M, Lambert A, eds. Verlag für wissenschaftliche Texte und Medien; 2025:1246-1249.","bibtex":"@inproceedings{Stoppel_Hüsing_2025, place={Münster}, title={Konstruktionistisches Geometrielernen durch epistemisches Programmieren in Scratch}, publisher={Verlag für wissenschaftliche Texte und Medien}, author={Stoppel, Hans-Jürgen and Hüsing, Sven}, editor={Schick, Lisa and Platz, Melanie and Lambert, Anselm}, year={2025}, pages={1246–1249} }","apa":"Stoppel, H.-J., &#38; Hüsing, S. (2025). <i>Konstruktionistisches Geometrielernen durch epistemisches Programmieren in Scratch</i> (L. Schick, M. Platz, &#38; A. Lambert, Eds.; pp. 1246–1249). Verlag für wissenschaftliche Texte und Medien.","ieee":"H.-J. Stoppel and S. Hüsing, “Konstruktionistisches Geometrielernen durch epistemisches Programmieren in Scratch,” Saarbrücken, 2025, pp. 1246–1249.","chicago":"Stoppel, Hans-Jürgen, and Sven Hüsing. “Konstruktionistisches Geometrielernen durch epistemisches Programmieren in Scratch.” edited by Lisa Schick, Melanie Platz, and Anselm Lambert, 1246–49. Münster: Verlag für wissenschaftliche Texte und Medien, 2025.","short":"H.-J. Stoppel, S. Hüsing, in: L. Schick, M. Platz, A. Lambert (Eds.), Verlag für wissenschaftliche Texte und Medien, Münster, 2025, pp. 1246–1249."},"place":"Münster","date_created":"2026-05-29T07:26:16Z","type":"conference"},{"author":[{"id":"101162","full_name":"Stoppel, Hans-Jürgen","last_name":"Stoppel","first_name":"Hans-Jürgen"},{"last_name":"May","first_name":"Michel","full_name":"May, Michel"}],"title":"Mathematik mit Scratch","year":"2025","status":"public","intvolume":"       253","date_updated":"2026-05-29T08:35:31Z","publication_status":"published","publisher":"Friedrich Verlag","_id":"65714","language":[{"iso":"ger"}],"volume":253,"user_id":"101162","citation":{"short":"H.-J. Stoppel, M. May, mathemathik lehren 253 (2025).","chicago":"Stoppel, Hans-Jürgen, and Michel May. “Mathematik mit Scratch.” <i>mathemathik lehren</i> 253 (2025).","ieee":"H.-J. Stoppel and M. May, “Mathematik mit Scratch,” <i>mathemathik lehren</i>, vol. 253, 2025.","apa":"Stoppel, H.-J., &#38; May, M. (2025). Mathematik mit Scratch. <i>mathemathik lehren</i>, <i>253</i>.","bibtex":"@article{Stoppel_May_2025, title={Mathematik mit Scratch}, volume={253}, journal={mathemathik lehren}, publisher={Friedrich Verlag}, author={Stoppel, Hans-Jürgen and May, Michel}, year={2025} }","ama":"Stoppel H-J, May M. Mathematik mit Scratch. <i>mathemathik lehren</i>. 2025;253.","mla":"Stoppel, Hans-Jürgen, and Michel May. “Mathematik mit Scratch.” <i>mathemathik lehren</i>, vol. 253, Friedrich Verlag, 2025."},"publication":"mathemathik lehren","date_created":"2026-05-29T06:17:21Z","type":"journal_article"},{"type":"journal_article","date_created":"2026-05-29T06:06:29Z","citation":{"ieee":"H.-J. Stoppel, “Entlang der Vielecke,” <i>mathemathik lehren</i>, vol. 253, pp. 20–26, 2025.","apa":"Stoppel, H.-J. (2025). Entlang der Vielecke. <i>Mathemathik Lehren</i>, <i>253</i>, 20–26.","short":"H.-J. Stoppel, Mathemathik Lehren 253 (2025) 20–26.","chicago":"Stoppel, Hans-Jürgen. “Entlang Der Vielecke.” <i>Mathemathik Lehren</i> 253 (2025): 20–26.","mla":"Stoppel, Hans-Jürgen. “Entlang Der Vielecke.” <i>Mathemathik Lehren</i>, vol. 253, Friedrich Verlag, 2025, pp. 20–26.","bibtex":"@article{Stoppel_2025, title={Entlang der Vielecke}, volume={253}, journal={mathemathik lehren}, publisher={Friedrich Verlag}, author={Stoppel, Hans-Jürgen}, year={2025}, pages={20–26} }","ama":"Stoppel H-J. Entlang der Vielecke. <i>mathemathik lehren</i>. 2025;253:20-26."},"publication":"mathemathik lehren","volume":253,"user_id":"101162","publisher":"Friedrich Verlag","_id":"65712","language":[{"iso":"eng"}],"page":"20-26","intvolume":"       253","date_updated":"2026-05-29T08:33:50Z","author":[{"last_name":"Stoppel","first_name":"Hans-Jürgen","full_name":"Stoppel, Hans-Jürgen","id":"101162"}],"year":"2025","title":"Entlang der Vielecke","status":"public"},{"user_id":"101162","page":"2-7","_id":"65713","language":[{"iso":"ger"}],"publisher":"Friedrich Verlag","publication_status":"published","date_updated":"2026-05-29T08:44:23Z","status":"public","year":"2025","title":"Mathematik weiterdenken - Wie informatisches Denken die Mathematik stärkt","author":[{"full_name":"Stoppel, Hans-Jürgen","first_name":"Hans-Jürgen","last_name":"Stoppel","id":"101162"},{"first_name":"Simon","last_name":"Plangg","full_name":"Plangg, Simon"},{"first_name":"Carina","last_name":"Büscher","full_name":"Büscher, Carina"}],"type":"journal_article","department":[{"_id":"98"}],"date_created":"2026-05-29T06:12:11Z","publication":"mathemathik lehren","issue":"253","citation":{"ama":"Stoppel H-J, Plangg S, Büscher C. Mathematik weiterdenken - Wie informatisches Denken die Mathematik stärkt. <i>mathemathik lehren</i>. 2025;(253):2-7.","bibtex":"@article{Stoppel_Plangg_Büscher_2025, title={Mathematik weiterdenken - Wie informatisches Denken die Mathematik stärkt}, number={253}, journal={mathemathik lehren}, publisher={Friedrich Verlag}, author={Stoppel, Hans-Jürgen and Plangg, Simon and Büscher, Carina}, year={2025}, pages={2–7} }","mla":"Stoppel, Hans-Jürgen, et al. “Mathematik weiterdenken - Wie informatisches Denken die Mathematik stärkt.” <i>mathemathik lehren</i>, no. 253, Friedrich Verlag, 2025, pp. 2–7.","short":"H.-J. Stoppel, S. Plangg, C. Büscher, mathemathik lehren (2025) 2–7.","chicago":"Stoppel, Hans-Jürgen, Simon Plangg, and Carina Büscher. “Mathematik weiterdenken - Wie informatisches Denken die Mathematik stärkt.” <i>mathemathik lehren</i>, no. 253 (2025): 2–7.","apa":"Stoppel, H.-J., Plangg, S., &#38; Büscher, C. (2025). Mathematik weiterdenken - Wie informatisches Denken die Mathematik stärkt. <i>mathemathik lehren</i>, <i>253</i>, 2–7.","ieee":"H.-J. Stoppel, S. Plangg, and C. Büscher, “Mathematik weiterdenken - Wie informatisches Denken die Mathematik stärkt,” <i>mathemathik lehren</i>, no. 253, pp. 2–7, 2025."}},{"status":"public","year":"2025","title":"Neural Reasoning for Robust Instance Retrieval in SHOIQ","conference":{"location":"Dayton-USA","name":"The 13th COnference on Knowledge Capture (K-CAP'25)","start_date":"2025-12-09","end_date":"2025-12-12"},"author":[{"first_name":"Louis Mozart","last_name":"Kamdem Teyou","full_name":"Kamdem Teyou, Louis Mozart","id":"101165"},{"full_name":"Friedrichs, Luke","first_name":"Luke","last_name":"Friedrichs"},{"id":"87189","full_name":"Kouagou, N'Dah Jean","last_name":"Kouagou","first_name":"N'Dah Jean"},{"first_name":"Caglar","last_name":"Demir","full_name":"Demir, Caglar","id":"43817"},{"full_name":"Mahmood, Yasir","last_name":"Mahmood","first_name":"Yasir","id":"99353"},{"id":"11871","last_name":"Heindorf","first_name":"Stefan","orcid":"0000-0002-4525-6865","full_name":"Heindorf, Stefan"},{"full_name":"Ngonga Ngomo, Axel-Cyrille","first_name":"Axel-Cyrille","last_name":"Ngonga Ngomo","id":"65716"}],"date_updated":"2026-05-29T14:16:06Z","main_file_link":[{"url":"https://dl.acm.org/doi/10.1145/3731443.3771348","open_access":"1"}],"language":[{"iso":"eng"}],"_id":"65734","doi":"https://doi.org/10.1145/3731443.377134","user_id":"101165","citation":{"short":"L.M. 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