Oblik i finansi最新文献_第9页

Audit Methods for Financial Assets Information Disclosure 金融资产信息披露审计方法

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-1(95)-141-147

O. Sherstiuk

{"title":"Audit Methods for Financial Assets Information Disclosure","authors":"O. Sherstiuk","doi":"10.33146/2307-9878-2022-1(95)-141-147","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-141-147","url":null,"abstract":"The volume of financial assets, their structure and dynamics directly impact the enterprise's ability to ensure the implementation of operating, financial and investment goals. In this regard, an essential task for managers is to ensure proper disclosure in the financial statements of data on financial instruments involved in the enterprise's activities. At the same time, stakeholders must receive the confidence that information in financial instruments reporting has sufficient confidence to be used in making, justifying, implementing and assessing the consequences of relevant economic decisions. The article aims to improve the method for auditing the adequacy of disclosure of data on financial instruments in financial reporting forms. It was established that the basis of the audit of disclosure of information about financial assets is the application of statements of management personnel, which include existence, rights and obligations, completeness, accuracy, measurement and distribution, classification and presentation. Verification of these assertions is carried out using audit procedures such as inspection of records and assets, observation, external confirmation, recalculation, re-execution, analytical procedures and inquiry. The auditor determines these procedures based on the materiality of information regarding financial assets, the costs of the procedures and their results. The results of applying the procedures help users of financial statements to obtain the necessary level of confidence in the information based on which economic decisions are made. The study results are the theoretical basis for substantiating approaches to improving the audit methodology and its praxeological component.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88644725","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 Effect of Culture, Personality Factors, and Religiosity on Auditor's Professional Behaviour 文化、人格因素和宗教信仰对审计师职业行为的影响

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-1(95)-13-21

Nevi Kurniati, Yulia Saftiana, I. Andriana

{"title":"The Effect of Culture, Personality Factors, and Religiosity on Auditor's Professional Behaviour","authors":"Nevi Kurniati, Yulia Saftiana, I. Andriana","doi":"10.33146/2307-9878-2022-1(95)-13-21","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-13-21","url":null,"abstract":"Auditors have a duty to adhere to high standards of behavior (e.g. honesty and candidness) in the course of their work. In order to sustain public confidence, the conduct of auditors should be above suspicion and reproach. The purpose of this study is analysis of the influence of culture, personality factors and religiosity on the on auditor's professional behaviour in South Sumatra. The scope of this research is all Public Accounting Firms located in South Sumatra. This research is a descriptive type of research. In this study using data sources in the form of primary data. The data collection method used by the authors in this research is a questionnaire, which is a data collection technique by distributing a number of written questions that represent each variable in the study. 51 questionnaires were distributed, 45 questionnaires were returned and could be processed, while 6 questionnaires were not returned so that the percentage of questionnaires returned was 90%. Multiple linear regression was used in the data analysis technique for this study. This study results indicate that the cultural factors do not significantly influence auditors to work professionally in conducting audits. But a person's personality factor has an influence on auditor professionalism. This can be interpreted that the higher the personality level of an auditor can reduce the auditor's carelessness in conducting the audit. In addition, it was found that a person's religiosity factor has an influence on auditor professionalism. The factor of religiosity is one of the determinants of moral values, which is often referred to as ethical standards. So, if a person is a true believer, following the precepts of their chosen faith, then the ideal result is morally good and beneficial behaviour to all fellow beings.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84970143","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

Specifics of Asset Impairment in the Conditions of Armed Aggression 武装侵略条件下资产减值的具体情况

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-4(98)-5-12

A. Kulyk

{"title":"Specifics of Asset Impairment in the Conditions of Armed Aggression","authors":"A. Kulyk","doi":"10.33146/2307-9878-2022-4(98)-5-12","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-4(98)-5-12","url":null,"abstract":"A decrease in the value of the assets of enterprises due to direct damage or destruction, as well as a decrease in expected benefits due to the deterioration of the external environment in which the business operates, are the consequences of the Russian Federation's armed aggression in Ukraine. Therefore, the issue of accounting approaches and procedures for assessing losses from asset impairment becomes relevant. The article aims to define and critically analyze the features of the procedures for the impairment of fixed assets in connection with armed aggression. Signs of impairment are identified, the analysis of which is a prerequisite for assessing losses from the impairment of fixed assets. Cases and problematic aspects of implementing asset impairment procedures in conditions of armed aggression have been identified. Among them are the instability of the external environment, the need to update business plans, the development of several cash flow forecast scenarios, and the need to take into account additional risks from armed aggression in the discount rate. Methods of fair value assessment proposed in international valuation standards were disclosed. When identifying assets subject to an impairment test, it is proposed to create a register of objects that have suffered from armed aggression. When choosing between the assessment of fair value and value-in-use, the author concluded that determining fair value is a more difficult task, as it is based to a greater extent on external market assumptions. In contrast, the calculation of value-in-use is a more feasible task for the company's management, provided that the business is updated on time – plans and forecasts.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88883015","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

Comparison of Professional Accounting Associations’ Inclusion of Ethics in the Practical Experience Requirement 职业会计协会在实践经验要求中纳入道德规范的比较

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-2(96)-22-32

Andreia Manea, C. Răpan, V. Banţa

{"title":"Comparison of Professional Accounting Associations’ Inclusion of Ethics in the Practical Experience Requirement","authors":"Andreia Manea, C. Răpan, V. Banţa","doi":"10.33146/2307-9878-2022-2(96)-22-32","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-22-32","url":null,"abstract":"This research is part of a much wider endeavour to determine the best practicesin ethics education and the value of ethics in professional accountants’ lives from the very formation, in their university years to when they are members of professional associations and employees. This particular article focuses on how ethics features in the practical experience requirement (PER) from the professional associations’ Initial Professional Development (IPD). Bodies were selected based on whether they are IFAC members, their size and population of their country of origin. ACCA (Association of Chartered Certirfied Accountants) was selected as a standard given its international coverage and CECCAR (Body of Expert and Licensed Accountants of Romania) was selected because of the authors’ origins or place of study. The exams’ sequence in the route to become a member of a profesional accountancy body was analysed as part of a different article in which a correlation was not found between the size of the association (in the hypothesis that larger associations have more resources to invest in their qualification) and availability of exam-prep materials for the wider public as well as how much ethics is featured in them. Given that for practical experience requirement there were less readily available public materials, the research questions became simpler for PER than in the case of exams hence we attempted an overarching comparison of whether ethics was clearly featured in the PER of chose bodies and also how it was examined or demonstred over the practical experience period. We found that the approach was very consistent across the selected associations with all of them strongly featuring ethics in their PER. Hopefully our efforts will give other researchers, educators of ethics and national bodies themsevles a strong starting point to adapt their curricula and approach on ethics.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76625852","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

Value Relevance of ESG Scores: Evidence from European Stock Exchange Markets ESG评分的价值相关性:来自欧洲证券交易所市场的证据

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-2(96)-68-75

C. Răpan, V. Banţa, Andreia Manea, M. W. Aridah

{"title":"Value Relevance of ESG Scores: Evidence from European Stock Exchange Markets","authors":"C. Răpan, V. Banţa, Andreia Manea, M. W. Aridah","doi":"10.33146/2307-9878-2022-2(96)-68-75","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-68-75","url":null,"abstract":"The research is analyzing the value relevance of other comprehensive income and the environmental, social and governance (ESG) scores in regard to the share price in Europe (Italy, France, Germany and Spain). As part of the international and continuous developing capital markets, the disclosure of comparable financial information, based on global and quality standards, such as International Financial Reporting Standards (IFRS), is a key aspect for capital providers (investors, banks and other creditors) in making their investment decisions or management risk assessment. Depending on the category of financial information users, the relevance of the information provided by comprehensive income and other comprehensive income can be perceived differently, and thus managers are interested in overall performance, while investors are interested in return on investment and creditors in the company's performance from a solvency perspective. In the last years, the evolution of capital markets proved that besides the companies’ performance respectively financial information provided, an important role in stakeholders’ decisions is performed by the non-financial information, respectively ESG performance. The association between ESG, other comprehensive income, and share price was analyzed through the Ohlson price model, considering the impact of financial and non-financial information. The sample analyzed is through a period of 5 years 2017- 2021 and the data was collected through Thomson Reuter’s Eikon Database. The research has concluded that there is a positive and significant influence of main ESG scores on the share price but not in the case of other comprehensive income. And the value relevance of ESG scores is reflected on the investors’ behavior and their vision over sustainable investments.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"90 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73555230","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

Normative Aspects of Regulating the Digital Economy Development 规范数字经济发展的规范性方面

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-3(97)-102-109

D. Kotelevets

{"title":"Normative Aspects of Regulating the Digital Economy Development","authors":"D. Kotelevets","doi":"10.33146/2307-9878-2022-3(97)-102-109","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-3(97)-102-109","url":null,"abstract":"Digitalization of the economy is an objective reality. A typical situation for many countries is that regulatory and legal regulation is inferior to the pace of development of the digital economy. The dynamics of the digital economy is largely determined by the intensity of enterprises' use of information and communication technologies in their activities. In this context, the value of the experience of the world's leading countries in matters of normative regulation of digital economy development is increasing. The article aims to reveal the peculiarities of the normative regulation of the digital economy development in Ukraine and the world's leading countries. The author analyzed international and European normative acts aimed at state regulation of various aspects of digitalization of the national economy and society in general. The conducted analysis made it possible: a) to identify common features in the normative provision of regulation of the digital economy development; b) testified that many countries of the world have national strategies for the digital economy development; c) identified the priority directions of digitization of various sectors of the economy; d) determine the features of electronic interaction “state – enterprise”; e) systematize the principles of using modern information and communication technologies. The vision of the digital economy laid down in the project of the Digital Agenda of Ukraine – 2020 was separately analyzed. It was determined that Ukraine mainly adheres to the approaches of the European Union to the state regulation of digital economy development. The positive dynamics of the digital economy requires applying a comprehensive approach to forming the population's digital skills. It is advisable to study the digital economy in educational institutions, as well as in the field of non-formal education. This approach will contribute to the formation of the population's digital culture and the digital economy development in general.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"101 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75980477","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

Theoretical and Methodological Principles of Managing the Enterprise’s Integrative Development 管理企业一体化发展的理论与方法原则

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-4(98)-139-146

A. Goloborodko

{"title":"Theoretical and Methodological Principles of Managing the Enterprise’s Integrative Development","authors":"A. Goloborodko","doi":"10.33146/2307-9878-2022-4(98)-139-146","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-4(98)-139-146","url":null,"abstract":"Today, in conditions of fierce competition, effective development of the enterprise is only possible with the use of integrative growth strategies. The theory and practice of managing the integrative development of the enterprise are at the stage of its initial formation. Therefore, the actual direction of research is the substantiation of this process's theoretical and methodological foundations. The article's purpose is to form the theoretical and methodological principles of managing the integrative development of the enterprise. Based on a comprehensive analysis of the theoretical provisions of economic theories and approaches, the author's vision of managing the enterprise's integrative development was formed. The proposed concept of managing the integrative development of the enterprise covers a system of principles, functions, and methods of management, the subject, and the object of research. Integrative development of the enterprise involves proactive, adaptive organizational and economic management based on digitization and integration of flow processes, platforms, and innovations at all levels of economic activity: micro-, macro-, and mega-environment. The main goal of managing the integrative development of the enterprise is to ensure proactive activity. Proactive, progressive development is based on the creation of partnerships between enterprises. It was found that integrative development based on creating digital strategic partnerships provides a synergistic effect and access to additional resources and competencies at the enterprise. The provisions proposed in work are the basis for forming a proactive management system of economic activity in the conditions of global digital transformations.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76268639","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 Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable 以公司机制为调节变量的审计质量、财务状况和盈余管理对持续经营审计意见的影响

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-3(97)-119-128

Yunus Anugerah Hulu, Nagian Toni, Wilsa Road Betterment Sitepu

{"title":"The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable","authors":"Yunus Anugerah Hulu, Nagian Toni, Wilsa Road Betterment Sitepu","doi":"10.33146/2307-9878-2022-3(97)-119-128","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-3(97)-119-128","url":null,"abstract":"Going concern is an accounting term used to describe a business that is expected to operate for the foreseeable future or at least the next 12 months. The concept of going concern is particularly relevant in times of economic difficulties and in some situations auditor may determine that a profitable company may not be a going concern, for example because of significant cash flow difficulties. This research aims to study the influence of audit quality, financial condition and earnings management on the auditor's opinion on going concern with corporate mechanism as a moderating variable. This study analyzes data from the financial statements of 49 manufacturing companies listed on the Indonesian Stock Exchange in 2018-2020. The results of this study provide empirical evidence that giving a going concern audit opinion by the auditor is not based on the quality of the auditor because he acts in accordance with auditing standards. Financial condition and earnings management have a significant effect on the going concern audit opinion. When a company experiences a bad financial condition, it is very likely that it will receive a going concern audit opinion because there are signs of difficulties in maintaining the viability of its business. The corporate mechanism is able to moderate only the influence of financial condition on the going concern audit opinion. Thus, the auditor's opinion on going concern based on analysis of financial reporting data is important for investors and other interested parties who want to be sure of their decisions.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88844491","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

Integrated Reporting in Natural Capital Management 自然资本管理中的综合报告

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-1(95)-32-41

N. Shevchuk

{"title":"Integrated Reporting in Natural Capital Management","authors":"N. Shevchuk","doi":"10.33146/2307-9878-2022-1(95)-32-41","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-1(95)-32-41","url":null,"abstract":"In recent decades, society has faced large-scale natural and social problems and therefore demand greater responsibility from enterprises in using natural resources. The purpose of the article is to substantiate the prospects for the development of integrated reporting to ensure the formation of reliable information for the management of natural capital. The practice of formation and disclosure of financial and non-financial information by the largest agricultural enterprises of Ukraine was assessed. The study shows that Ukrainian enterprises are actively introducing the preparation of non-financial and integrated reporting into their accounting practice; such reports are freely available on the company's website. However, the format of non-financial and integrated reporting is different for different agricultural enterprises, which indicates the use of an individual approach to the disclosure of information in reports. The system of indicators for assessing the cost of natural resources was substantiated. The basis for the reflection of natural capital in integrated reporting was determined due to non-financial indicators that form the value of natural capital of agricultural enterprises. In particular, the system of non-financial indicators for assessing the natural capital of agricultural enterprises includes indicators for assessing agrarian land and indicators of the ecological state of natural capital. It has been proven that a balanced scorecard (financial, qualitative, quantitative, analytical and management performance indicators) forms a general idea of the natural capital of an enterprise and is the basis for determining the overall assessment of natural capital in monetary terms. Each indicator has its own economic content and an objective basis and directly impacts the final integrated general indicator of the cost of the enterprise's natural capital.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87801584","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 Effect of Village Financial System Application on Village Financial Report Accountability with Human Resources Competence as a Moderating Variable 以人力资源能力为调节变量的农村财务制度实施对农村财务报告问责的影响

Oblik i finansi Pub Date : 2022-01-01 DOI: 10.33146/2307-9878-2022-2(96)-134-142

Bonifasius Ferdinandus Bangun, Taufiq Taufiq, L. Fuadah

{"title":"The Effect of Village Financial System Application on Village Financial Report Accountability with Human Resources Competence as a Moderating Variable","authors":"Bonifasius Ferdinandus Bangun, Taufiq Taufiq, L. Fuadah","doi":"10.33146/2307-9878-2022-2(96)-134-142","DOIUrl":"https://doi.org/10.33146/2307-9878-2022-2(96)-134-142","url":null,"abstract":"Based on information from financial reports, it is possible to assess how effectively officials spend financial resources to achieve the strategic goals of village development. This study aims to analyze the effect of village financial system application on the village's financial report accountability with human resources competence as a moderating variable. The sample of this study is 115 respondents from 21 villages, namely representatives of village authorities in Bayung Lenchir District, Musi Banyuasin Regency, South Sumatra Province. This study used primary and secondary data. Primary data were obtained directly from the sampled respondents. Data was collected by filling out a questionnaire containing a list of structured questions addressed to respondents. The secondary data was obtained from books and scientific journals on the topic of the study. The analytical methods used include validity test, reliability test, classical assumption test including normality test and heteroscedasticity test, hypothesis test using simple regression method and coefficient of determination. According to the results of the study, it was found that the village financial system application and the competence of human resources have a significant positive effect on the accountability of the village financial report. At the same time, the competence of human resources as a moderating variable increases the influence of the village financial system application on the accountability of the village financial report. Thus, improving the competence of human resources involved in management is a significant factor in optimizing the use of the rural financial system to increase the accountability of rural financial reports.","PeriodicalId":33375,"journal":{"name":"Oblik i finansi","volume":"71 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80892886","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