Economics. Finances. Law最新文献

{"title":"The role of strategic financial management in ensuring the competitiveness of enterprises","authors":"Iryna Fadieieva, Volodymyr Sybirtsev, O. Momot","doi":"10.37634/efp.2023.11.26","DOIUrl":"https://doi.org/10.37634/efp.2023.11.26","url":null,"abstract":"This paper presents a methodology for assessing the level of strategic financial management in an organization, which is based on determining the criteria for the overall economic efficiency of organizational activity. It was established that financial management plays an important role in the overall management system of the organization, since financial resources are the source from which other types of resources are formed - material, labor, investment, and one of the main factors that ensure the competitiveness and financial stability of the organization. Strategic financial management is an important element of entrepreneurial activity and important elements of entrepreneurial activity. The instability and unpredictability of changes in the external environment of the business structure requires the management of the organization to develop an adaptive and effective system for making business decisions. The system of strategic financial management in the organization consists of strategic financial analysis and comprehensive assessment of the strategic financial position of the organization, strategic financial planning, development of strategic criteria for the financial activity of the organization, adoption of strategic financial decisions, formation and implementation of financial strategy, strategic management system and assessment of the level of strategic financial management. Criteria for the effectiveness of strategic financial management have been determined. The criteria are divided into blocks according to the influence of factors of the organization's internal and external financial environment. It is proposed to evaluate the level of strategic financial management of an organization as a sum of criteria for its overall effectiveness. The proposed method of assessing the level of strategic financial management can be considered as the first step towards the organization of the management system of the activity of the economic entity as a whole. Its application makes it possible to create a database for analyzing the organization's financial condition and improve the financial management system for making effective management decisions.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"120 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139208512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Digitalization of accounting: advantages and challenges in the era of digital technologies","authors":"Yurii Holovchak, Hanna Holovchak, Oksana Pysarchuk","doi":"10.37634/efp.2023.11.7","DOIUrl":"https://doi.org/10.37634/efp.2023.11.7","url":null,"abstract":"Introduction. In the conditions of the development of society and the transition of enterprises to the information type of economy, there is a need to generate ideas, and creative thinking of personnel, release innovative products, increase the company's intangible assets, and create a positive image as a basis for ensuring the development of entrepreneurial skills. Therefore, the issue of the formation and development of entrepreneurial competencies in the modern conditions of digitalization of the economy is gaining special importance and relevance. The driving force of the digital economy is the demand for innovative digital technologies, which today are used in completely different spheres of social and economic life. Digital transformation of a business, which is a transformation through the revision of its business strategy, models, operations, goals, marketing approaches, and products through the adoption of digital technologies, is impossible without the implementation of digital technologies in the development of the accounting system. However, the digitalization of accounting opens not only new opportunities for enterprises but also creates additional risks. The purpose of the paper is to specify the advantages and disadvantages of using digital technologies in accounting. Results. The conducted research has allowed defining the essence of digitization and outlining the possibilities of its application for the development of accounting in modern Ukrainian enterprises. The state of utilization of contemporary digital technologies in the context of accounting has been diagnosed. The opportunities provided by the implementation of modern digital technologies in the field of accounting have been specified, and the risks associated with the use of such technologies have been identified. The obtained results can be useful for enterprise managers to substantiate the possible directions of digitization of accounting, taking into account the advantages and disadvantages outlined in the paper. Conclusions. The key conclusion from the study is a generalization of the advantages and disadvantages of digitization of accounting. Accordingly, the automation of manual work and optimization of data storage are the main advantages, and the high cost of implementation and provision of technical support is a disadvantage.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"221 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139208979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tax reforms during the war: analysis of social and economic consequences","authors":"Alla Slavkova, Hanna Kolomiiets","doi":"10.37634/efp.2023.11.12","DOIUrl":"https://doi.org/10.37634/efp.2023.11.12","url":null,"abstract":"Introduction. The taxation system in any country plays an important role in regulating economic processes and ensuring the financial stability of the state. In periods of wars and global crises, such a system becomes especially important, as taxes are one of the main sources of revenue for the budget and can significantly affect the economic situation of the country. Implementing effective tax reforms in wartime is always a difficult task. Ukraine, which is actively fighting against Russian aggression, also faced the need to implement tax reforms to ensure financial stability and support society. In these conditions, guided by the needs of the country, the Ukrainian authorities made significant changes to the taxation system. Before the introduction of tax reforms, Ukraine faced a number of serious challenges. The invasion of Russia in 2022 was accompanied by irreparable damage, occupation of territories, destruction of infrastructure, mass migration of the population and great social and economic difficulties. The war not only led to a humanitarian crisis, but also seriously undermined the financial stability of the state. Before the start of the conflict, the Ukrainian economy was already under internal stress, and military actions limited the country's ability to function normally and sustain economic growth. The purpose of the paper is to study the effectiveness of tax reforms introduced during martial law, to analyze the social and economic consequences. Results. To ensure financial stability in wartime conditions and overcome economic difficulties, the authorities adopted a number of measures aimed at reducing the tax burden on business and entrepreneurs. One of the key reforms was the introduction of a simplified taxation system for enterprises with a small turnover, where the tax rate was only 2% of turnover. This decision made taxation more transparent and simple for entrepreneurs, and also allowed to reduce tax payments, even in the absence of actual profit. Tax incentives have been introduced for taxes such as flat tax, value added tax, income tax, customs duty and excise duty. The state also eased the procedure for taxing charitable assistance and support for the Armed Forces of Ukraine. Conclusion. All these tax decisions had both positive and negative economic and social consequences. It is important to emphasize that the effectiveness of wartime tax reforms is evaluated in the long term, and their impact can be difficult to estimate in advance. Therefore, it is necessary to constantly analyze, evaluate and adjust according to the current realities and conditions of today.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139198411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Opening of the agricultural land market in Ukraine: advantages, disadvantages and ways to solve them","authors":"Daria Danilik, Svitlana Bredun, A.I. Pytomets","doi":"10.37634/efp.2023.11.16","DOIUrl":"https://doi.org/10.37634/efp.2023.11.16","url":null,"abstract":"The paper covers the topic of opening the land market in Ukraine, in particular, focuses on the advantages, disadvantages and suggests ways to solve them. The author studies the main regulatory legal acts in the field of agricultural land. It is found that the quality of agricultural production and the overall food security of the state depend on the level of functioning of the land market. The authors examine the arguments and counterarguments for lifting the ban on land sales. It is concluded that the current moratorium only exacerbated the existing problems of the land market. The author analyzes the number of contracts for the sale and purchase of agricultural land plots by region. The analysis shows that due to the hostilities in Donetsk, Zaporizhzhia, and Kharkiv regions, this indicator is low compared to other regions. Both positive and negative aspects of the Law of Ukraine \"On Amendments to Certain Legislative Acts of Ukraine Regarding the Terms of Agricultural Land Turnover\" of July 01, 2021 are highlighted. In particular, the author focuses on problematic aspects, such as: lack of equal access to credit resources for all forms of business in the agricultural sector; lack of criminal liability of state registrars for registering land involved in fraudulent schemes; unregulated sale of agricultural land to foreigners and some others. It is found that only proper and clear legislative regulation will help to eliminate the existing gaps.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"108 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139201535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Overview of the foreign exchange market of Ukraine in the conditions of martial law","authors":"Alla Ivashchenko, Anhelina Debych, Artem Karpikov","doi":"10.37634/efp.2023.11.8","DOIUrl":"https://doi.org/10.37634/efp.2023.11.8","url":null,"abstract":"The paper examines the peculiarities of the functioning of the currency market of Ukraine in the conditions of martial law and takes into account the aspect of economic and political components. The data of the study of the currency market of Ukraine during the war period are presented and their content is analyzed. The causes and factors influencing the formation and activity of the foreign exchange market are identified, and proposals are given for carrying out stabilization measures and minimizing currency risks in conditions of stress and uncertainty caused by the war. The main elements of the NBU's regulatory easing policy on the currency market of Ukraine in wartime conditions are outlined. One of the first steps taken by the National Bank of Ukraine in times of macroeconomic and military-political instability were the measures of strict currency regulation aimed at minimizing currency risks. In order to maintain financial stability, the NBU had to introduce strict currency restrictions and fix the exchange rate of the hryvnia to the US dollar. Such administrative intervention helped to balance the foreign exchange market in conditions where it would have been impossible to do so by market methods. The temporary fixation of the exchange rate, strict restrictions on currency transactions, restrictions on withdrawals from currency accounts and other measures became a reliable basis for stabilizing both the currency market and the financial system of Ukraine. Of course, administrative restrictions smooth out temporary distortions in the foreign exchange market, but over time they can lead to the accumulation of imbalances, since the market mechanism of balancing the demand and supply of currency in search of exchange rate equilibrium ceases to operate, which sooner or later can lead to or to sudden major crises, or to endless stagnation. Therefore, long-term regulation of the foreign exchange market by strict administrative measures can have negative consequences. This prompted the NBU, in accordance with the new strategy of gradually abandoning the fixed exchange rate of the hryvnia, to switch to the strategy of easing currency restrictions and returning to flexible exchange rate formation and targeting. This strategy is one of the structural beacons of the memorandum with the IMF, which will determine the sequence of steps to liberalize currency restrictions and return to a more flexible exchange rate regime. If such mitigations are not made even in the conditions of a brutal war, the consequences for the country's financial system and the functioning of business can be negative.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"7 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139203889","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Peculiarities of tax audits during martial law","authors":"Tetiana Shulha, Nataliia Safarian","doi":"10.37634/efp.2023.11.4","DOIUrl":"https://doi.org/10.37634/efp.2023.11.4","url":null,"abstract":"Introduction. Tax audits are a crucial part of any country’s financial system, ensuring taxpayers comply with the law and pay their taxes on time. However, conducting tax audits during wartime can be complicated due to various factors. Ukraine, currently experiencing an extremely difficult period in its development due to the constant threat of war and geopolitical conflicts, serves as the context for this study. The purpose of the paper is to explore the unique challenges of conducting tax audits during wartime. It seeks to understand the changes in tax legislation and audit procedures during war, the increase in tax violations and abuses, and the challenges faced by fiscal authorities in ensuring tax compliance and maintaining budget stability. Results. The study reveals several key features of conducting tax audits during wartime, including changes in legislation, increased tax violations, challenges for fiscal authorities, and preparation for audits. Based on these findings, practical recommendations have been developed for businesses and taxpayers on preparing for tax audits during military operations. Conclusion. The paper concludes with the need for legislative adaptation, the use of technology to simplify the audit process, promoting transparency and mutual trust between tax authorities and taxpayers, and strengthening control over compliance with tax legislation. Despite the challenges that may arise during a state of war, compliance with tax legislation remains the obligation of every taxpayer.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"547 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139204652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Privatisation of land plots during military time, legal aspects","authors":"Viktoriia Hulitska, Alina Pyvovar","doi":"10.37634/efp.2023.11.14","DOIUrl":"https://doi.org/10.37634/efp.2023.11.14","url":null,"abstract":"The paper critically examines the regulatory legal framework within the realm of land legislation, both pre-existing before the imposition of martial law and subsequent enactments following the commencement of armed aggression by the russian federation in Ukraine on February 24, 2022. The primary focus of the authors lies in the comprehensive analysis of the legal dimensions surrounding the privatization process of land plots under conditions of martial law, particularly delving into the system of constraints imposed on the land rights of citizens. The research encompasses a meticulous exploration of the provisions outlined in the current Land Code of Ukraine, national laws, and the legislative amendments implemented during the duration of martial law. Noteworthy emphasis is placed on scrutinizing court practices, especially the rulings of the Supreme Court. Additionally, the paper undertakes an analysis of the contributions of legal scholars, shedding light on their principal viewpoints and judgments regarding the mechanisms of privatization. The authors underscore the inconsistency inherent in land legislation that curtails the land rights of citizens during wartime, positing that these inconsistencies may pose challenges in their effective implementation. Consequently, they advocate for the necessity of legislative amendments. Furthermore, the paper deliberates on the prospect of eschewing the established procedures for the privatization of land plots. Given the pressing relevance of the issue of land privatization amid martial law, the study is anchored in contemporary events and provides a thorough exploration of the legal facets within the domain of land law. The conclusions drawn from the obtained results hold significance in understanding the prevailing mechanisms of land privatization against the backdrop of martial law.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139200610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Theoretical and practical aspects of invalidation of a transaction in civil proceedings in Ukraine and foreign countries","authors":"Olena Podvirna, Bohdana Kyrychuk","doi":"10.37634/efp.2023.11.10","DOIUrl":"https://doi.org/10.37634/efp.2023.11.10","url":null,"abstract":"The paper examines the doctrinal foundations and legal grounds for invalidation of transactions under the civil law of Ukraine and foreign countries. The author highlights the main problems of national and foreign judicial practice in challenging typical transactions. The author establishes that valid transactions play a primary role in establishing, modifying and terminating legal relations between subjects of civil turnover. Invalidity is a specific result of assessing a transaction for compliance with applicable civil law, and the place of the institution of transaction invalidity in the system of civil procedure law of Ukraine is determined by the need to protect the violated rights of bona fide persons in cases where the requirements of civil law regarding a transaction are not met. The author analyzes and establishes that a transaction is void if its invalidity is established by law (voidable transaction), and no court invalidation is required. In contrast to a voidable transaction, a transaction is disputed if one of the parties denies its validity and tries to prove such a legal fact in a court proceeding. The study has determined that in domestic civil law, the rule that a disputed transaction can be invalidated only through the involvement of a court is mandatory. However, as practice shows, the judicial process in Ukraine has a number of drawbacks, in particular, due to the length of the proceedings. In view of this, many European countries have an out-of-court procedure for invalidating transactions, which is implemented by filing a statement of challenge. Such a mechanism has at least one obvious advantage - the speed of resolving the issue of invalidity of a transaction. The prospect of introducing an out-of-court procedure for challenging typical transactions will allow Ukraine to reduce the burden on the judicial system and speed up the process of considering other, equally important, civil cases.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"120 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139201308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Behaviorism in auditing and its influence on the legal content of international standards on auditing","authors":"V. Holovach","doi":"10.37634/efp.2023.11.21","DOIUrl":"https://doi.org/10.37634/efp.2023.11.21","url":null,"abstract":"The paper is devoted to behaviorism in the field of audit activity, which in the form of the theory of behavior is widely used in scientific research and practice in foreign countries, especially in the USA. The least the problem of behaviorism is studied in Ukraine and then in rather general terms. It is shown that the main source of behaviorism is the philosophy of positivism and pragmatism. Its external manifestation is considered to be an individual reaction on stimuli of an external environment. In connection with this, the motives of the behavior of individuals are assigned a leading role in determining the normative regulation of activity of participants in accounting and auditing. It should also be noted that the precedents for assessing the subjects' behavior in this aspect constitute the system of Anglo-American law. The specified legal system has significant differences from the continental or European law to which Ukraine belongs. The dominance in conceptual law of normativism leads objectively to difficulties on introduction of International Standards on Auditing (ISA) based on the Anglo-American legal system in European countries and Ukraine. The paper also considers how a behavioral approach is used in specific ISA. As the example the ISA 315 \"Identification and Assessment of Risks of Material Misstatement\" and the ISA 240 \"Auditor's Responsibilities Regarding Fraud in the Audit of Financial Statements\" are taken. In particular, ISA 315 proposes to assess the risks of material misstatement through an understanding of the entity and its environment. It is emphasized that such an understanding of the business entity should not be a formal act as a legal entity, but from the position of the real behavior of management personnel. According to the ISA 240, the auditor should exercise professional skepticism throughout the audit, with recognizing the possibility of significant distortion due to fraud or error regardless of management's positive assessment. Based on professional skepticism, regarding the identification by the auditor of specific opportunities to commit fraud, the ISA 240 recommends to analyze the motives of the management personnel's behavior, pressure from the external environment, opportunities to commit fraud, attitudes and logical justification of wrongdoing. The final part of the paper gives relevant recommendations for harmonizing the ISA with domestic regulatory and legal acts and the practical activity of auditors on the territory of Ukraine.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"397 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139205133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Application of the business process re-engineering mechanism in the construction of an adaptive management system at the enterprise in the conditions of entering foreign markets","authors":"Mariana Bortnikova, Oleh Pavlyk","doi":"10.37634/efp.2023.11.17","DOIUrl":"https://doi.org/10.37634/efp.2023.11.17","url":null,"abstract":"Introduction. The relevance of the problem of building and using an adaptive management system at an enterprise lies in the fact that entering foreign markets requires a revision of the strategy, because in the context of international competition, changing demand and consumer habits, an adaptive management system is needed that will allow for a quick response to changes and meet the requirements of the foreign market. The most common problem is the lack of a clear methodology and systematization in planning, implementing and controlling the processes of adaptation to new markets. This is mainly due to the unstructured nature of adaptive business processes, which has a negative impact on the efficiency of companies and their ability to meet the challenges associated with entering foreign markets. The purpose of the paper is to study the problems of adaptive management and to develop a mechanism for reengineering business processes when building and using an adaptive management system at an enterprise in the context of entering foreign markets. Results. In modern international business, the practice of using the business process reengineering mechanism is gaining momentum, which allows building a system that ensures the prompt and adaptive combination of activities of various departments and branches of an enterprise into end-to-end business processes controlled by management. The development of a mechanism for reengineering business processes at an enterprise will facilitate the construction and use of an adaptive management system by introducing innovations, optimizing business procedures, which will allow the company to be more flexible and readier to respond to changes in the conditions of entering foreign markets. The development of a business process reengineering mechanism is intended to solve the problems associated with the need to adapt the company to the new conditions and challenges of foreign markets. Conclusion. Based on a comprehensive analysis of potential problems, it has been determined that the most urgent problem in the process of building and using an adaptive management system at an enterprise in the context of entering foreign markets is the unstructured adaptive business processes at the enterprise. The recommended way to solve this problem is to develop a mechanism for reengineering business processes. The development of a mechanism for reengineering business processes will help to solve the problems associated with the need to adapt the enterprise to the new conditions and challenges of foreign markets.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139202134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}