Oblik i finansi最新文献_第7页

The Influence of Organizational Culture on Bank Employees’ Performance with Organizational Commitment as an Intervening Variable 以组织承诺为中介变量的组织文化对银行员工绩效的影响

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-1(95)-122-127

Muhamad Sofyan, I. Sudiarditha, Saparuddin Mukhtar

{"title":"The Influence of Organizational Culture on Bank Employees’ Performance with Organizational Commitment as an Intervening Variable","authors":"Muhamad Sofyan, I. Sudiarditha, Saparuddin Mukhtar","doi":"10.33146/2307-9878-2022-1(95)-122-127","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-122-127","url":null,"abstract":"It is well known that employees are the most important element in determining the back and forth of a company. Therefore, the bank's management needs to study in detail and evaluate all the factors that affect the productivity of their employees. This will allow the development of an effective strategy for human capital development to successfully achieve all the bank's goals. This study aims to determine and analyze the effect of organizational culture on employee performance with organizational commitment as an intervening variable. The sample in this study were 51 employees of Bank Syariah Mandiri who worked at Bank Syariah Indonesia's Thamrin branch office after the merger. Data was collected by distributing questionnaires using a 5-point Likert Scale. The analysis method used in this research is Partial Structural Equation Modeling (PLS-SEM), then processed through the SmartPLS version 3.3.5 application. This study proves that organizational culture has a positive influence on employee performance through organizational commitment. Changing organizational culture is not an easy undertaking. So, managers must convince their employees of the benefits of change and show through collective experience that the new culture is the best way to operate to yield success. Higher levels of organizational commitment among employees also can improve their performance. Implementing new strategies or policies becomes more manageable if a bank company has dedicated employees since they tend to embrace the need for change.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"134 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77377768","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}

引用次数: 0

Analysis of the Net Result and the Comprehensive Income: An Empirical Study of the Listed Companies on the Bucharest Stock Exchange 净收益与综合收益分析——基于布加勒斯特证券交易所上市公司的实证研究

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-2(96)-76-81

C. Răpan, V. Banţa, A. Șerban, Andreia Manea

{"title":"Analysis of the Net Result and the Comprehensive Income: An Empirical Study of the Listed Companies on the Bucharest Stock Exchange","authors":"C. Răpan, V. Banţa, A. Șerban, Andreia Manea","doi":"10.33146/2307-9878-2022-2(96)-76-81","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-76-81","url":null,"abstract":"Stakeholders usually use net profit as an important indicator in assessing the performance of companies. In times of economic instability, there is a need for additional financial information, so the company's net profit and comprehensive income can be important in stakeholder decision-making. The article is devoted to analysing the relationship between earnings per share, comprehensive income per share and equity per share. The object of the study is companies whose shares were listed on the Bucharest Stock Exchange in 2019-2021. For this study, companies were selected that prepared financial statements per International Financial Reporting Standards (IFRS) and disclosed information about their comprehensive income. Financial entities were excluded from the analysis. Data were collected by querying the Thomson Reuters (Refinitiv) database, and comprehensive income data were collected manually from financial statements published by the companies on the Bucharest Stock Exchange website. The purpose of the study is to determine whether there is a significant effect of the share price on earnings per share, comprehensive earnings per share, and equity per share. The authors used the linear regression to identify the relationship between dependent and independent variables. The study results show that all variables significantly affect the share price. In particular, earnings per share have a more significant impact on the share price than comprehensive earnings per share, although this difference is insignificant.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"299 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73584811","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}

引用次数: 0

The Influence of Quality Control Circle on the Employee Performance & Productivity with Employee Motivation as Mediating Variable 以员工动机为中介变量的品管圈对员工绩效与生产力的影响

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-1(95)-88-96

Christofer Christofer, Saparuddin Mukhtar, Ari Saptono

{"title":"The Influence of Quality Control Circle on the Employee Performance & Productivity with Employee Motivation as Mediating Variable","authors":"Christofer Christofer, Saparuddin Mukhtar, Ari Saptono","doi":"10.33146/2307-9878-2022-1(95)-88-96","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-88-96","url":null,"abstract":"Every individual employee contributes to the success (or failure) of company business. So, the personnel management goal is to continuously improve the quality and efficiency of the workforce. But without a clear understanding of which factors influence employee performance, it won't be easy to sustain success. This research aims to analyze the influence of the quality control circle on employee performance and productivity with employee motivation as the mediator. A quality circle or quality control circle is a group of workers who meet regularly to identify, analyze and solve work-related problems. The research sample are the 50 PT Suzuki Indomobil Motor company's employees. The authors use a quantitative approach based on analytical methods using structural equation modelling (SEM). Data for this study were collected using a questionnaire and then processed with smartPLS application. This research indicates that the quality control circle positively and significantly affects employee motivation, productivity, and performance. Employee motivation has a positive and significant effect on employee performance. However, employee motivation has no positive and significant impact on employee productivity. The mediation results show that motivation cannot mediate the effect of the quality control circle on employee performance and productivity. This research showed that employee performance and employee motivation could be improved by increasing the quality control circle activities' quality.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81856971","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}

引用次数: 1

Does the CEO’s Payment Increase Shareholder Return in S&P 500 Companies? 标准普尔500指数公司CEO薪酬会增加股东回报吗?

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-4(98)-32-36

C. Ngwakwe

{"title":"Does the CEO’s Payment Increase Shareholder Return in S&P 500 Companies?","authors":"C. Ngwakwe","doi":"10.33146/2307-9878-2022-4(98)-32-36","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-4(98)-32-36","url":null,"abstract":"CEO compensation remains at the forefront of corporate financial discourse – primarily because of its interconnection with firm performance, growth and survivability. Diverse literature exists on CEO compensation and shareholder return, albeit with different findings and/or disagreements. This paper aims to apply a single independent variable enquiry – the CEO total payment to understand how it might influence shareholder return. Research employs a quantitative approach by using a simple OLS technique with data drawn from a random sample of fifty-six companies listed in the S&P 500 Index. The S&P 500 is a stock market index tracking the stock performance of 500 large companies listed on stock exchanges in the United States. It is one of the most commonly followed equity indices. The OLS result yields a P-value of 0.0001, with a negative regression coefficient, which thus indicates a significant negative relationship between the CEO total payment and shareholder return. The result corroborates some extant research regarding the inability of agency theory to provide an overriding explanation for the CEO pay and return relationship. Further research is therefore encouraged to apply more variables, particularly those that may capture CEO's opportunistic behaviour in future CEO and stock return analysis.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87139430","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}

引用次数: 0

Determinant Factors of Dividend Policy Using a Structural Equation Modeling Approach: A Study of the Banking Sector of Bangladesh 基于结构方程模型的股利政策决定因素研究——以孟加拉国银行业为例

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-1(95)-49-58

M. Islam, Atm Adnan

{"title":"Determinant Factors of Dividend Policy Using a Structural Equation Modeling Approach: A Study of the Banking Sector of Bangladesh","authors":"M. Islam, Atm Adnan","doi":"10.33146/2307-9878-2022-1(95)-49-58","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-49-58","url":null,"abstract":"One of the most controversial problems of modern corporate finance is the dividend policy, which can be described as a trade-off between the size of retained earnings and the amount of securities issued. When deciding on a dividend policy, firms take several aspects into account. The current study looks at the elements that influence banks’ dividend distribution decisions. A panel dataset of 22 banks listed on the Dhaka Stock Exchange (DSE) from FY 1999 to 2018 was used for the empirical analysis. The results are inferred using structural equation modeling (SEM). The findings show that retained earnings, leverage, and size are important factors in determining dividend payouts, whereas earnings per share, cash flow, sales growth, liquidity, institutional ownership, sponsor ownership, individual ownership, risk, age, relative tax, return on assets, investment opportunity, and retained earnings are insignificant while taking dividend decision. The findings also support the notion that dividend payouts have reduced the agency problem and that management utilizes them as a signaling device. Furthermore, the findings show that the majority of dividend policy theories that are traditionally based on developed markets can be applied to emerging market countries like Bangladesh, because the majority of the characteristics found to be important in determining dividend policies in Bangladesh are consistent with those established in developed economies. This study's findings can be used by financial managers and policymakers to make proper dividend decisions. They can also assist investors in making portfolio selections based on sectoral dividend payment patterns.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86004550","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}

引用次数: 1

The Effects of Cyber Threats and Technical Problems on Customer's Attitude Towards E-Banking Services 网络威胁和技术问题对客户对电子银行服务态度的影响

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-2(96)-58-67

Hasibul Islam, Jhansi Bharathi Madavarapu, Nayan Kumar Sarker, A. Rahman

{"title":"The Effects of Cyber Threats and Technical Problems on Customer's Attitude Towards E-Banking Services","authors":"Hasibul Islam, Jhansi Bharathi Madavarapu, Nayan Kumar Sarker, A. Rahman","doi":"10.33146/2307-9878-2022-2(96)-58-67","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-58-67","url":null,"abstract":"The study showed the effect of cyber threats or technical problems on customer attitude towards e-banking services. A self-administered questionnaire was used to collect the data, and 400 respondents from eight divisions (Dhaka, Barisal, Rangpur, Chittagong, Khulna, Mymensingh, Rajshahi, and Sylhet) participated in the study. The researcher used a linear regression model to assess the relationship between dependent and independent variables. STATA and SPSS v. 25 program environment were used to conduct the statistical analysis. To determine the reliability of the data, Cronbach's Alpha was conducted and found acceptable internal consistency. Protection method (PM), Purposes of using e-banking (PUE), and Technical problems and challenges (TPC) were the independent variables. The dependent variables were ease of use (EU) and Security reason (SR). The study used two regression models for two dependent variables. The regression model (1) showed a significant effect of SR on PM, and there was no significant effect on SR on PUE and TPC. Another regression model (2) showed a significant effect of EU on PM and PUE, and there was no significant effect of EU on TPC. However, the total variance explained was still low in model 1 (22.6%) and model 2 (44.9). The people of Bangladesh should be aware of e-banking services and technical problems. Future research should be conducted to discover more data and other variables affecting customer attitudes towards e-banking.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"74 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89000437","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}

引用次数: 3

Methodical Approach to Determining the Quality of Accounting Data in Internal Audit 确定内部审计中会计数据质量的方法

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-2(96)-5-14

Оlena Vakulchyk, V. Vasylieva, O. Knyshek

{"title":"Methodical Approach to Determining the Quality of Accounting Data in Internal Audit","authors":"Оlena Vakulchyk, V. Vasylieva, O. Knyshek","doi":"10.33146/2307-9878-2022-2(96)-5-14","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-5-14","url":null,"abstract":"Nowadays, information as a product of accounting should reflect more complex, global and rapidly changing business processes, ensuring the ability of management to respond to the challenges of economic life adequately. However, practice shows that the accounting system of enterprises often does not form the information adequate to modern conditions, which leads to its inconsistency with the needs of users and the loss of their confidence in the institute of accounting. Therefore, there is a need to implement effective control over the completeness and accuracy of accounting data. The purpose of the article is to reveal the methodical approach to determining the quality of accounting data by using the tools of the internal audit system, as well as to substantiate the relationship of thematic areas of internal audit with the relevant accounting registers. The algorithm of the internal audit of accounting data was given. The information sources were systematized for each group of objects of accounting (cash and cash documents, long-term and short-term loans, settlements, long-term and current liabilities, non-current assets and financial investments, expenses, income, equity and collateral). Auditing procedures were recommended, which should be selected and applied according to the characteristics of the audited objects and the technology of their accounting. Consistent adherence to the proposed methodical approach to the choice of analytical procedures of internal audit will ensure high-quality accounting data and financial statements. In addition, the level of their informativeness for making management decisions by external and internal users will increase.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"5 9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79053832","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}

引用次数: 0

Accounting Expertise as a Tool for Verification of Accounting Data in Legal Proceedings 会计专业知识作为法律诉讼中会计数据验证的工具

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-1(95)-135-140

Nataliia Stelmah

{"title":"Accounting Expertise as a Tool for Verification of Accounting Data in Legal Proceedings","authors":"Nataliia Stelmah","doi":"10.33146/2307-9878-2022-1(95)-135-140","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-135-140","url":null,"abstract":"Practice shows that in the interaction process, individual participants in economic relations may deliberately not comply with legal norms, thus violating the rights of other entities. This leads to disputes, for the resolution of which the parties go to court and law enforcement agencies. In this regard, law enforcement agencies need an effective tool for verifying accounting data to detect and prevent crimes in the economic and legal sphere. The article's purpose is to substantiate the practicality of using accounting expertise to verify accounting data in legal proceedings. It has been established that the modern practice of forensic accounting expertise is a synthesis of legal and forensic concepts and in practice – methods and techniques. Since all business transactions are reflected in accounting, accounting data is the object of the study of offences of an economic nature. Accounting data are studied to identify traces of economic offences. Thus, law enforcement agencies must have knowledge of economics, accounting, economic control, which are specific to them. An examination carried out during the investigation of a civil or criminal case, when the determination of their circumstances requires special knowledge, acquires procedural features and means, in fact, an investigative action. The main task of accounting expertise is to verify the accounting data provided for research and to establish inconsistencies and contradictions in them, which in practice is proof of the disclosure of economic offences. When considering offences in the economic direction, such an accounting function as the legal protection of business entities is used.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77554875","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}

引用次数: 0

Retrospective of the Accounting Profession Development: A Civilizational Approach 回顾会计职业的发展:一个文明的方法

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-2(96)-49-57

Yuliya Shenderivska

{"title":"Retrospective of the Accounting Profession Development: A Civilizational Approach","authors":"Yuliya Shenderivska","doi":"10.33146/2307-9878-2022-2(96)-49-57","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-49-57","url":null,"abstract":"Over the last decade, several lists of professions that will disappear soon have been published. In this aspect, the rapid development and spread of innovation, and digitalization of management processes threaten the existence of the accounting profession in its current traditional form. The article aims to outline the patterns of further evolution of the accounting profession in terms of scientific and technological progress based on the analysis of the history of the emergence and formation of accounting as a professional activity. The role of the accountant in the socio-economic structure of the world's major civilizations was analyzed from the emergence of the profession to the present time. The key features of accounting formation in the context of formational and civilizational approaches to understanding the historical process were considered. The scientific idea about the development of the accountant profession was deepened by highlighting the civilizational approach. In contrast to the formational approach, this approach involves cyclical development of the profession, variability of its manifestation and development in different parts of the world, and dependence on factors (economic, social, political, cultural, religious). The study results show that the development of the accounting profession follows a civilizational approach. Therefore, the potential replacement of some of its functions by technological solutions is not a threat to the profession's existence but rather a new stage of its development. A retrospective analysis of the accounting profession through the prism of a civilizational approach allows us to outline new accounting patterns and use them as a basis for its transformation to achieve compliance with the profession's future needs and challenges.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80297139","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}

引用次数: 0

Fiscal Efficiency of the Indirect Taxation System in Ukraine 乌克兰间接税制度的财政效率

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-4(98)-43-50

L. Sidelnykova, Diana Ostapenko

{"title":"Fiscal Efficiency of the Indirect Taxation System in Ukraine","authors":"L. Sidelnykova, Diana Ostapenko","doi":"10.33146/2307-9878-2022-4(98)-43-50","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-4(98)-43-50","url":null,"abstract":"The increased riskiness of the fiscal space in Ukraine is a consequence of the generation of military-political and socio-economic challenges at the new stage of Russia's eight-year war against Ukraine. In wartime, there is the expediency of increased attention to determining the fiscal efficiency of the country's tax system in general and the indirect taxation system in particular. The article aims to assess the fiscal efficiency of indirect taxes in the years preceding the full-scale invasion of the Russian Federation on the territory of independent Ukraine. It will allow us to identify established trends, analyze the issues and develop directions for improving the indirect taxation system during the post-war recovery period. The research methodology is based on the use of generally accepted methods, in particular analytical, complex, statistical, economic-mathematical, dialectical approach, systematic and comparative analysis. Legislative and regulatory acts regulating tax activities in Ukraine, scientific publications and official statistical data served as an information base. The results: Taxes regulated by the Tax Code of Ukraine were classified according to the economic content of the object of taxation. The role of the indirect taxation system in the formation of budgetary resources of Ukraine and the EU member states was determined. Fiscal efficiency indicators of value-added tax, excise tax and customs duties were calculated. The need for more use of the fiscal potential of the indirect taxation system in Ukraine was substantiated. The key aspects of reducing the fiscal efficiency of consumption taxes have been identified. Directions for increasing the fiscal efficiency of the indirect taxation system in Ukraine were proposed.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"77 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86931566","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}

引用次数: 0