Keberlanjutan最新文献

{"title":"RELAWAN PAJAK: BAGAIMANA PELATIHAN PAJAK MEMPENGARUHI KEPUASAN WAJIB PAJAK PADA MASYARAKAT URBAN? (STUDI PADA TAX CENTRE UNIVERSITAS PEMBANGUNAN JAYA)","authors":"Agustine Dwianika, Irma Paramita Sofia","doi":"10.32493/keberlanjutan.v4i2.y2019.p1176-1191","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v4i2.y2019.p1176-1191","url":null,"abstract":"AbstractIn many countries, taxes are very important for the running of the wheels of government activities. In Indonesia, most of the development budget comes from tax. Therefore tax compliance is very important for the important activities sustainability that have been scheduled. A way to improve tax compliance is to create awareness of taxes early on, continuously and facilitate payment methods or tax reporting by taxpayers. Various ways are carried out by the government to improve taxpayer compliance, including with early tax education and involving young people (millennial) in higher education with the existence of the Relawan Pajak Program (RP). The RP program in the Tax Center (TC) includes several stages, such as  socialization, recruitment, training, placement and service also  ends with evaluation. The survey conducted by this researcher looked at the effectiveness aspects of the training conducted by TC in collaboration with the Direktorat Jendral Pajak (DJP) in the area of urban society. As a result, training for  the effective of RP to help individual taxpayers, but not for corporate taxpayers. So that further, both TC and DJP need to expand the RP training program related to mentoring corporate taxpayer reporting.","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49383995","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":"PENGARUH CURRENT RATIO, DEVIDEN PAYOUT RATIO DAN RETURN ON EQUITY TERHADAP PRICE TO BOOK VALUE SERTA DAMPAKNYA TERHADAP HARGA SAHAM PADA INDUSTRI MAKANAN","authors":"Darul Fahmi","doi":"10.32493/keberlanjutan.v4i2.y2019.p1144-1163","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v4i2.y2019.p1144-1163","url":null,"abstract":"Abstrak Penelitian ini memiliki tujuan agar peneliti bisa memahami apakah ada pengaruhnya variabvel CR (Current Ratio), DPR (Deviden Payout Ratio) dan ROE ('Return On Equity') terhadap PBV ('Price to Book Value') serta dampaknya terhadap HS ('Harga Saham') pada perusahaan industri makanan yang terrgister di BEJ dan Bursa Malaysia dengan periode pengamatan 2011-2016. Dalam penelitian ini  teknik pengambilan sampel  menggunakan teknik purposive sampling kemudian ditetapkan berbagai kriteria. Atas dasar ketentuan dan kriteria yang ditetapakan tersebut maka pada Negara Indonesia didapatkan  6 perusahaan dan pada Negara Malaysia 5 perusahaan yang layak dan memenuhi syarat  untuk dijadikan sampel.Didalam  penelitian ini pengujian hipotesis menggunakan alat uji analisis regresi linear berganda dengan menggunakan program Eviews versi 8.0. Populasi dalam penlitian ini adalah perusahaan industri makanan yang tercatat di BEJ. Sesuai dengan daftar yang trcantum dalamm dalam Capital Market Dirctory (ICMD) tersebut diketahui bahwa ada 14 perusahaan makanan dan minuman yang listing di BEJ dan didalam Bursa Malaysia didapat 10 persahaaan. Pengambilan samapel dalam penelitian ini  dengan menggunakan metode purposive sampling. Sejumlah 36 laporan tahunan perusahaan perusahaan Indonesia dan 30 laporan tahunan perusahaan Malaysia (masing-masing selama 6 tahun) diatas telah diolah dan untuk analisis dengan alat analisis metode “regresi linier berganda” dengan menggunakan program Eviews Versi 8.0.Setelah diuji dengan alat Uji Hipotesis. hasil penelitian yang dilakukan pada perusahaan Indonesia didapatkan data bahwa secara Uji Parsial (uji t) variabel CR, DPR dan ROE tidak mempunyai pengaruh yang signifikan terhadap variabel PBV, tetapi dengan pengujian secara bersama CR, DPR dan ROE justru berpengaruh dan signiifikan terhaadap vaariabel PBV yang dibuktikan dengan nilai probabilitas 0.0000 < 0.05. Sedangkan pada perusahaan Malaysia dari hasil Uji Parsial (uji t)  untuk variabel CR dan ROE memeunyai pengaruh yang signifikan terhadap PBV  sedangkan variabel DPR dari hasil uji Parsial (uji t) tidak memeiliki pengaruh yaang signifikan terhaadap PBV.  Selanjutnya pada Perusahaan Indonesia hasil pengujian secara simultan didapat hasil  F hitung 14,55898 > F tabel 2,69 dengan nilai probabilitas 0.000000, ini berarti variabel CR, DPR dan 'ROE bepengaruh yaang signifiikan terhadap PBV. Hasil Koefisien Determinasi (R2) pada perusahaan Indonesia sebesar 0.8111810 atau 81.18% artinya kemampuan variabel independen dapat menjelaskan atau mempengaruhi varibel dependen senilai 81,18% sedangan selebihnya 18,82% dijelaskan oleh variebel lain diluar varaibel yang diteliti. Sedangkan pada perusahaan Malaysia hasil uji secara simultan nilai F hitung 12.27125 > dari nilai F tabel 2.76 dengan nilai probabilitas 0.000003,sehingga didapat kesimpulan bahwa secara simultan variabel CR, DPR dan  ROE memepunyai pengaruh yang signifikan terhadap variabel PBV. Nilai R2 (Koefisien Determinasi) sebesa","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43259946","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":"ROLE CONTRADICATIONS BETWEEN CONSULTANTS OF ACCOUNTANT SERVICES AND PUBLIC ACCOUNTANT OFFICES","authors":"Fitri Santi, Ary Yunita Anggraeni","doi":"10.32493/keberlanjutan.v4i2.y2019.p1218-1228","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v4i2.y2019.p1218-1228","url":null,"abstract":"Abstract The Office of Accountant Services is an accounting services office that is allowed to provide management services, taxation and assurance service. The thing that distinguishesbetween KJA and KAP is where the Public Accountant Office is allowed to provide assurance and audit services. In practice there was a dualism of work where the services provided by KJA could also be provided by KAP. While the services provided by KAP cannot be provided by KJA. This is what results in the intersection of interests between KAP and KJA. The reason for the struggle for market share is also their basis for fighting over clients. If thiscontinues, they are not impossible to not focus on the quality of services provided. The writing of this article explains the intersection between these two accounting service offices.Where there is a mental accounting theory that is the background of the dispute between these two service offices.  ","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43134439","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":"ANALISIS PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG TERHADAP TINGKAT LABA SERTA DAMPAKNYA TERHADAP HARGA SAHAM (Studi Terhadap Perusahaan Otomotif pada Malaysia Exchange Stock Tahun 2011-2016)","authors":"Saksono Budi","doi":"10.32493/keberlanjutan.v4i2.y2019.p1098-1117","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v4i2.y2019.p1098-1117","url":null,"abstract":" AbstractThis study aims to analyze the effect of cash turnover, inventory turnover, receivable turnover to profit rate and its impact on stock prices at automotive companies listed on the Malaysia Stock Exchange. The population in this study finished 10 registered compananies on the Malaysian ExchangeStock period 2011-2016. In this research obtained finished 5 (five) companies determined as sample, companies that were used as samples taken using purposive sampling method,. Statistical testimg is done using regression test of panel data of random effect Eviews 9.0 model. this research method uses descriptivequantitative by doing the activity of collecting secondary data from company annual report. Cash turnover, inventory turnover, receivable turnover as independent variable, and net profit as moderating variable. While stock price is measured by Change of stock price. The results showed that simultaneously, variable cash turnover, inventory turnover and receivable turnover significantly affect the level of earnings. Partially, inventory turnover and receivable turnover have a positive and significant influence to profit rate but cash turnover variable has negative and significant influence to profit rate. While the level of profit has a positive and significant effect on stock prices. ","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46744651","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":"PENGARUH PERSEPSI MAHASISWA AKUNTANSI TENTANG PAJAK DAN BREVET PAJAK TERHADAP MINAT BERPROFESI DIBIDANG PERPAJAKAN","authors":"Asep Suherman","doi":"10.32493/keberlanjutan.v4i2.y2019.p1164-1175","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v4i2.y2019.p1164-1175","url":null,"abstract":"Abstract       This research was counducted at the  University of Pamulang the purpose of this study was to determine the effect of Accounting Students' Perceptions of Taxes and Taxes on Profession Interest in Taxation. The results of this study indicate that Perceptions about Tax have a partially positive effect on Interest in Profession in the Taxation Sector. F there is a significant influence between X1 and X2 simultaneously on the interests of working in the taxation field. Perception of Tax and Brevet tax in the Adjusted R Square Test of 0.114 means that the variable of interest in the taxation profession can be explained by the perception variable about tax and tax brevet of 11.4% or it can be said that the variable perception of tax and tax brevet can influence interest in the profession taxation of 11.4%.  ","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49314983","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":"ELASTISITAS PENDAPATAN WAJIB PAJAK (ELASTICITY OF TAXABLE INCOME) DI INDONESIA","authors":"Arif Nugrahanto","doi":"10.32493/keberlanjutan.v4i2.y2019.p1192-1217","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v4i2.y2019.p1192-1217","url":null,"abstract":"AbstractThe responses of taxpayers due to the changes in tax rates have attracted the curiosity of many economists. The magnitude of taxpayers’ responses is substantially considered to be very importance in the formulation of tax and transfer policy (Giertz, 2009). The fundamental analysis on how to see the respond of taxpayers due to any changes in tax rates uses elasticity of labor supply, which estimates the changes of working hours with respect to the changes in tax rates. Because people’s response to a tax change may take several forms, including a labor supply response, elasticity of labor supply must be read carefully, as pertaining only to specific circumstances. Then, the elasticity of taxable income, which was originated by Lindsey (1986), is used and introduced to overcome such restrictions.Using very rich panel data of Indonesian taxpayers from 2007 to 2010, this study generates numerous findings about the elasticity of taxable income. The extent of taxpayers’ response deeply depends on how the secular trend of income is isolated and controlled. Without income control, the elasticity of taxable income is 0.289, while using a 10-spline of log of income, the extent is 0.368. Moreover, the study also uses net income as complement of the core estimation. This study identifies that the elasticity of taxable income in Indonesia is in the range of 0.302-0.368 depending on the income definition applied. The findings confirm with most literature on this subject and closely near to what was specified by Saez, et. al (2010) as “a consensus value.” But it should be underlined that these magnitudes are just in the short run period. This also found that the short run and medium period produce varying magnitudes. The medium run period calculation generates the number of close to zero. It might be due to the existence of income shifting, as stated by Goolsbee (2000). Another argument is myopic phenomenon. As taxpayers only focus on the situation that just happen surroundings them.The difference in the effect highpoints what Slemrod (2001) said that the magnitude of reported income elasticity is not an unchanged parameter; indeed, it is subject to government policy. Moreover, the surroundings of the tax reform and after all may also have influences.  ","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46686255","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":"PERBANDINGAN SEBELUM DAN SESUDAH ADANYA “PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013” DAN PENGARUHNYA TERHADAP PAJAK PERUSAHAAN (STUDI KASUS PADA PT. DBL)","authors":"S. R. Dewi","doi":"10.32493/keberlanjutan.v4i2.y2019.p1118-1143","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v4i2.y2019.p1118-1143","url":null,"abstract":"AbstractThe purpose of this study is to find out how much the amount of tax issued and whether there is a difference in the amount of tax issued by the company before and after the existence of \"PP Number 46 year, 2013 and the influence of the PP Number 46 year 2013\" with corporate tax. The nature of this research is qualitative research with a comparative method and descriptive analysis with a case study approach method. Data collection techniques carried out in this study are through primary data, namely data obtained directly from data sources where the research was carried out and secondary data namely data obtained from literature and books that have to do with the problem under study. Through analysis of qualitative descriptive data and quantitative data analysis this research was conducted. And the results of the study show the amount of tax issued before the existence of PP number 46 of 2013 shows no tax payable, whereas after the issuance of the latest regulations the amount of tax incurred has increased. So there are differences in the amount of tax payments incurred due to the issuance of the latest regulations and the influence of the latest regulations on corporate taxes.","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45379986","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":"ANALISIS PERBANDINGAN PENERAPAN METHOD NET BASIC DAN GROSS UP TERHADAP BEBAN PAJAK PENGHASILAN BADAN (Studi Kasus Pada PT.HI)","authors":"I. Halimah","doi":"10.32493/KEBERLANJUTAN.V4I1.Y2019.P994-1012","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V4I1.Y2019.P994-1012","url":null,"abstract":"The purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate Income Tax Expense (PPh owed by the agency) PT. HI, in this case the data analyzed is in 2011, 2012 and 2013.Data collection methods used in this study are secondary data obtained through documentation and observation of data for three years, namely in 2011 to 2013.The analytical method used in this study is descriptive analysis with a qualitative approach, namely research using documents or slowness, with data sources obtained from primary and secondary data, primary data is data obtained directly from the company, namely a general description of the company, data calculation of Income Tax Article 21 companies and profit and loss financial report data in 2011, 2012 and 2013. While secondary data is data processed by companies that are used as material for researchers.       The results of this study indicate that there are differences between the net basic method and gross up method in the calculation of Article 21 Income Tax where the higher income tax payable if using gross up method with the acquisition of the difference in 2011 amounting to Rp.15,236,870, -, in 2012 of Rp. .19,573,460, - and in 2013 amounting to Rp.21,116,470, - but in this case the most efficient method of calculating Income Tax Article 21 on the calculation of income tax is owed by the corporate body using the gross-up method because by using gross up PPh method Article 21 payable can be financed in fiscal financial statements (uncorrected), while the net basic method of Article 21 Income Tax payable is made a positive correction so that the corporate corporate income tax burden is greater than using gross up method, and the results of comparison of calculations performed, gross method up does produce efficiency against Corporate Income Tax where companies can save money n income tax in 2011 amounted to Rp. 25,993,196, - in 2012 Rp. 34,605,170, - and in 2013 as much as Rp. 37,654,003.","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48323990","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":"PENGARUH KUALITAS KOMITE AUDIT, UKURAN PERUSAHAAN, REPUTASI AUDITOR, PERUSAHAAN ANAK TERHADAP KETERLAMBATAN AUDIT PADA PERUSAHAAN MANUFAKTUR","authors":"Danang Choirul Umam","doi":"10.32493/KEBERLANJUTAN.V4I1.Y2019.P1013-1051","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V4I1.Y2019.P1013-1051","url":null,"abstract":"This study aimed to examine the influence of the Audit Committee, Company Size, Reputation Auditor, a Subsidiary of the Audit Delay. This research was conducted at the company's manufacturing base and chemical industry sectors that exist on the Stock Exchange during the period 2013 - 2015. Based on the method of sample selection, the sample is obtained at the end of the study where 77 of the manufacturing sector in BEI.The analytical methods used are multiple regression analysis. Statistical t-test was performed before analysis of multiple regression equation, in the first phase of testing performed classical assumption of normality, multicollinearity, heteroscedasticity and autocorrelation. Once the data is free from classical assumptions, the next stage is hypothesis testing is done by using the t test to determine the effect of each variable to be partly independent variables.Based on the analysis, it is known that the audit committee, the auditor's reputation and its subsidiaries do not affect the audit delay. While the size of the company negatively affect audit delay. The coefficient of determination that saw the influence of the independent variables used in the study model of the dependent variable was 16.7% while the rest (83.3%) is explained by other variables.","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46460518","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":"ANALISIS PENERAPAN PSAK 102 ATAS PEMBIAYAAN MODAL INVESTASI MURABAHAH PADA BAITUL MAAL WAT TAMWIL (BMT) NURUL FALAH SAWANGAN DEPOK","authors":"Imam Sofi’i","doi":"10.32493/KEBERLANJUTAN.V4I1.Y2019.P1052-1063","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V4I1.Y2019.P1052-1063","url":null,"abstract":"Baitul Maala Waat Tamwil (BMT) Nurul Falah adalahasebagai lembaga keuangan syariah yang berkembang pesat dari segi perkembangan keuangan dan nasabahnya yang cukup tinggi. BMT Nurul Falah melakukan pembiayaan Murabahah dimana pembiayaan ini sangat diminati oleh masyarakat karena mudah dalam pengajuan dan mudah dalam penerapannya. Pembiayan modal investasi ini guna memperlancar usaha nasabah tanpa di sertai adanya jaminan dalam pengajuan pembiayaannya. Penerapan Akad Murabahah di BMT Nurul Falah pada pembiayaan modal investasi tanpa jaminan tambahan ini dapat dikatakan sesuai dengan syariah karena dalam praktek pelaksanaan akad murabahah sesuai dengan PSAK 102. Penelitian ini menggunakan metode penelitian deskriptif kualitatif, dimana penelitian ini bertujuan untuk memahami bagaimana penerapan PSAK 102 dalam pembiayaan modal investasi murabahah. Dalam pengumpulan data peneliti menggunakan metode observasi, wawancara dan dokumentasi","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41784077","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}