Journal of Accounting and Strategic Finance最新文献_第2页

Mental Accounting and Business Decision-Making within SMEs: A Covid-19 Pandemic Phenomenon 中小企业的心理会计与商业决策:新冠肺炎大流行现象

Journal of Accounting and Strategic Finance Pub Date : 2022-06-30 DOI: 10.33005/jasf.v5i1.228

M. Puspita, Bertha Kusuma Wardani

{"title":"Mental Accounting and Business Decision-Making within SMEs: A Covid-19 Pandemic Phenomenon","authors":"M. Puspita, Bertha Kusuma Wardani","doi":"10.33005/jasf.v5i1.228","DOIUrl":"https://doi.org/10.33005/jasf.v5i1.228","url":null,"abstract":"This study aims to analyze the mental accounting of SME actors in business decision-making in the midst of the Covid-19 pandemic. The objects of this study are the SMEs in Salatiga City. The data collection technique uses accidental sampling with the SME respondents who were willing to be interviewed during the research. The study employs a questionnaire from 100 respondents. This study is mixed-method research. The quantitative approach is to process the accounting information owned by SME actors in business decision-making and detect mental accounting when dealing with the COVID-19 pandemic. The qualitative approach is interviewing SME actors. The results show a mental accounting in terms of the separation of business finances and personal finances. Most SMEs actors allocate income to certain necessities. The recording of transactions has been done even though the records are limited to certain records. The income and costs incurred were separated for the business. The SMEs actors already have business decisions in the income cycle, expenditure cycle, production cycle, HR management cycle, and payroll and funding cycle decisions. In making these decisions, SME actors rely more on unwritten accounting information such as market price estimates, estimated cost of goods sold, estimated production costs, owners' memories of the amount of inventory they have, as well as direct physical inspection of inventories to make good business decisions. The main contribution of this research demonstrates that the Covid-19 pandemic has shaped new behavior relating to business decision-making by the separation of business and personal finances.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132045486","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

Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory 财务报表舞弊:舞弊六边形理论的预测相关性

Journal of Accounting and Strategic Finance Pub Date : 2022-06-29 DOI: 10.33005/jasf.v5i1.249

Arief Hidayatullah Khamainy, Mekar Meilisa Amalia, P. Cakranegara, Andi Indrawati

{"title":"Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory","authors":"Arief Hidayatullah Khamainy, Mekar Meilisa Amalia, P. Cakranegara, Andi Indrawati","doi":"10.33005/jasf.v5i1.249","DOIUrl":"https://doi.org/10.33005/jasf.v5i1.249","url":null,"abstract":"The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for presenting good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127591458","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: 2

The Importance of Social Entrepreneurship Orientation and Social Salience on Hospital Performance: The Mediating Role of Business Planning 社会企业家导向和社会突出性对医院绩效的重要性:企业计划的中介作用

Journal of Accounting and Strategic Finance Pub Date : 2022-06-29 DOI: 10.33005/jasf.v5i1.233

Diana Haira, Ria Nelly Sari, Novita Indrawati

{"title":"The Importance of Social Entrepreneurship Orientation and Social Salience on Hospital Performance: The Mediating Role of Business Planning","authors":"Diana Haira, Ria Nelly Sari, Novita Indrawati","doi":"10.33005/jasf.v5i1.233","DOIUrl":"https://doi.org/10.33005/jasf.v5i1.233","url":null,"abstract":"The purpose of this study is to discover the internal resources that have a significant impact on the performance of social enterprises. This study is quantitative research. The population in this study is a hospital in Pekanbaru City, Riau Province, Indonesia. Twenty-nine hospitals were taken as samples for the study using a purposive sampling technique. SEM-PLS was used to evaluate the data obtained. The result showed that hospital performance was significantly influenced by social entrepreneurship orientation and business planning. Although social salience has a considerable impact on the hospital's social performance, it has no direct impact on its financial performance. This finding reflects the hospital's current state as a complicated organization with challenges balancing financial and social performance. Business planning acts as a mediator that significantly affects the relationship between resources and hospital performance. Therefore, the complexity of the hospital hybrid business requires business planning to balance the two performances. These findings can help hospital management determine the hospital’s strategic direction and provide model guidance for hospital investors, policymakers, and researchers.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123730559","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

Contextualizing the Universe of PSAK 74 [IFRS 17] in Indonesia and Insurance Industry Vigilance Through the Cosmology of “Yoga Kshema” 印尼PSAK 74 [IFRS 17]的背景与保险业通过“瑜伽舍玛”宇宙观的警惕

Journal of Accounting and Strategic Finance Pub Date : 2022-06-29 DOI: 10.33005/jasf.v5i1.237

Resi Ariyasa Qadri, Yolanda Mayang Sari, Arifah Fibri Andriani, Rahayu Kusumawati

{"title":"Contextualizing the Universe of PSAK 74 [IFRS 17] in Indonesia and Insurance Industry Vigilance Through the Cosmology of “Yoga Kshema”","authors":"Resi Ariyasa Qadri, Yolanda Mayang Sari, Arifah Fibri Andriani, Rahayu Kusumawati","doi":"10.33005/jasf.v5i1.237","DOIUrl":"https://doi.org/10.33005/jasf.v5i1.237","url":null,"abstract":"This research aims to answer two main questions about the impacts of implementing IFRS 17 on the insurance industry in Indonesia, and the readiness of the industry to implement the latest insurance accounting standard. This study employed the qualitative research inquiry using an interpretive paradigm. The data in this study were sourced from the results of an extensive literature study to synthesize knowledge related to the implementation of IFRS 17 in Indonesia. Several interviews were conducted with academics and insurance practitioners to validate the knowledge. The collected data were analyzed by utilizing the case study analysis procedure. The results of the analysis are used to be conceptually implemented in one of the leading insurance companies in Indonesia. This study concludes that the insurance sector in Indonesia has experienced a major obstacle related to the competence of accountants during the preparation of IFRS 17 implementation. In addition, a major overhaul of the company's accounting information system is necessary to meet all the IFRS 17 requirements. This research contributes to providing insightful knowledge for the Indonesian insurance industry regarding crucial changes in the company's financial reporting system as a result of IFRS 17 implementation.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129054732","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

Revisit the Dynamic Portfolio Formation Between Gold and Stocks in Indonesia in The Period Before and During the COVID-19 Pandemic 回顾2019冠状病毒病大流行之前和期间印度尼西亚黄金和股票之间的动态投资组合形成情况

Journal of Accounting and Strategic Finance Pub Date : 2022-02-20 DOI: 10.33005/jasf.v5i1.161

Ashalia Fitri Yuliana, R. Robiyanto

{"title":"Revisit the Dynamic Portfolio Formation Between Gold and Stocks in Indonesia in The Period Before and During the COVID-19 Pandemic","authors":"Ashalia Fitri Yuliana, R. Robiyanto","doi":"10.33005/jasf.v5i1.161","DOIUrl":"https://doi.org/10.33005/jasf.v5i1.161","url":null,"abstract":"This research aims to review the formation of the dynamic portfolio of individual stocks and gold using the DCC-GARCH and ADCC-GARCH analysis techniques in the periods before and during the COVID-19 pandemic. This is done so that individual investors and investment managers will be able to apply this method. This research uses data from the period of October 2019 - September 2020 with a research sample of nine stocks that are included in the IDX-30. The results showed that the DCC-GARCH analysis technique before the COVID-19 pandemic and the performance of the dynamic portfolios that were unhedged and hedged had no difference. This is due to the conditions in the period before the COVID-19 pandemic which still tended to be stable, thus, no safe-haven asset is needed. Meanwhile, in the period during the COVID-19 pandemic, using the DCC-GARCH analysis technique, there were differences because conditions have started to fluctuate in uncertainty which resulted in the need for safe-haven assets. On the other hand, using the ADCC-GARCH analysis technique on the periods before and during the COVID-19 pandemic, the performance of the dynamic portfolios that were unhedged and hedged showed a difference. Because the ADCC-GARCH technique is able to see asymmetric volatility for the future, adding gold to a portfolio can reduce risk when there is uncertainty. This research also found that the ADCC-GARCH technique had better performance than the DCC-GARCH technique.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133881099","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

IPO Under-pricing Phenomenon Approach: Does Covid-19 Has a Negative Sectoral Impact? IPO定价过低现象分析:新冠肺炎对行业有负面影响吗?

Journal of Accounting and Strategic Finance Pub Date : 2021-11-30 DOI: 10.33005/jasf.v4i2.198

Rini Dwiyani Hadiwidjaja, Arianto Muditomo, Yanuar Trisnowati

{"title":"IPO Under-pricing Phenomenon Approach: Does Covid-19 Has a Negative Sectoral Impact?","authors":"Rini Dwiyani Hadiwidjaja, Arianto Muditomo, Yanuar Trisnowati","doi":"10.33005/jasf.v4i2.198","DOIUrl":"https://doi.org/10.33005/jasf.v4i2.198","url":null,"abstract":"An initial public offering (IPO) refers to the process of offering shares of a private corporation to the public in a new stock issuance. An IPO allows a company to raise capital from public investors. This study aims to prove the sectoral impact of the Covid-19 pandemic in Indonesia. Qualitative identification through content analysis on public online media and report documents on the results of analysis by research institutes and consultants identifies potential negative impacts on several industrial sectors as a result of the Covid-19 pandemic throughout 2020, but on the other hand, IPO action on the Indonesian capital market in 2020 still ongoing. Previous research has not been found specifically that analyzes the relationship between the impact of Covid-19 on industry and the performance of IPO actions per industrial sector, then through the IPO under-pricing phenomenon approach, empirical evidence is carried out. This research uses secondary data for the initial returns of 315 companies that conducted IPO actions during the period 2010 to 2020 on the Indonesian capital market and testing using a paired sample test on the population of IPO actions before and during the Covid-19 pandemic, the results of this study indicate that simultaneously in all the corporate sector did not find any statistically significant difference in initial returns between the period before and during the pandemic. This shows that the Covid-19 pandemic does not directly impact the behavior of capital market investors, especially in making investment decisions in the primary market.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127283621","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

Education Budget Through Central or Local Government Spending: Which Is More Effective in Improving the Quality of Human Life? 教育预算通过中央或地方政府支出:哪一个更有效地提高人类生活质量?

Journal of Accounting and Strategic Finance Pub Date : 2021-11-30 DOI: 10.33005/jasf.v4i2.227

Ignatia Martha Hendrati, P. Perdana

{"title":"Education Budget Through Central or Local Government Spending: Which Is More Effective in Improving the Quality of Human Life?","authors":"Ignatia Martha Hendrati, P. Perdana","doi":"10.33005/jasf.v4i2.227","DOIUrl":"https://doi.org/10.33005/jasf.v4i2.227","url":null,"abstract":"Regional autonomy demands a division of authority between the Center and the regions, which in turn has an impact on budgeting policies. On the one hand, central government spending is oriented towards equity, but on the other hand, the regions understand very well their respective characteristics. The government's budget is always results-oriented, so this research can later be used as a benchmark in planning budgeting. In terms of spending on Education in Indonesia, the budget is channeled through central government spending and local government spending. This research is structured to see between the Central Government or Local Government, more significant in accelerating human quality (IPM) in Indonesia. This study uses Vector Auto Regression with Bayesian Vector Auto Regression model specifications to determine the effect between the variables studied. The variables used in this study are the Central Government Expenditure budget, Regional Government Expenditure on Education through Transfers from the Center to the Regions, Adjusted Per Capita Expenditure, and the Human Development Index from 2007 – 2020. The estimation results show a tendency for local government spending to be more able to increase Human Development Index compared to the Education budget through central government spending. This finding indicates that in the end, the results of decentralization, one of which is the delegation of authority for local government spending, can accelerate the human development index higher than the expenditure issued by the central government.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128970733","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

Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies 智力资本、市场价值和财务绩效:印尼和马来西亚的银行公司

Journal of Accounting and Strategic Finance Pub Date : 2021-11-30 DOI: 10.33005/jasf.v4i2.142

Sigit Hermawan, Nur Ravita Hanun, Nihlatul Qudus Sukma Nirwana, Clarisa Ika Candrawati

{"title":"Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies","authors":"Sigit Hermawan, Nur Ravita Hanun, Nihlatul Qudus Sukma Nirwana, Clarisa Ika Candrawati","doi":"10.33005/jasf.v4i2.142","DOIUrl":"https://doi.org/10.33005/jasf.v4i2.142","url":null,"abstract":"This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediate the effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":"10 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131892863","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

Improving Performance of Village Owned Enterprises: The Role of Human Capital, Organizational Culture, and Entrepreneurial Orientation 乡镇企业绩效提升:人力资本、组织文化与创业取向的作用

Journal of Accounting and Strategic Finance Pub Date : 2021-11-30 DOI: 10.33005/jasf.v4i2.193

Y. M. Basri, Natasya Agustina Br Pinem, Hariadi Yasni

{"title":"Improving Performance of Village Owned Enterprises: The Role of Human Capital, Organizational Culture, and Entrepreneurial Orientation","authors":"Y. M. Basri, Natasya Agustina Br Pinem, Hariadi Yasni","doi":"10.33005/jasf.v4i2.193","DOIUrl":"https://doi.org/10.33005/jasf.v4i2.193","url":null,"abstract":"Village-owned enterprises (BUMDes) are economic institutions that have a strategic role in improving the village economy. However, BUMDes operational activities often face obstacles that cause BUMDes not to run as they should. This study aims to analyze the effect of human capital, organizational culture, and entrepreneurial orientation on the performance of BUMDES. The population in this study was 242 BUMDes scattered in Kampar Regency. The sampling technique used was purposive sampling by selecting active BUMDes. Respondents in this study were BUMDes managers. Of the 140 active BUMDes, 120 BUMDes participated in this research. The data collection technique uses a questionnaire that is distributed online via a google form. The results of data analysis using WarpPLS 7.0 show that human capital, organizational culture, and entrepreneurial orientation positively affect the performance of BUMDes. This research implied that knowledge and expertise possessed by managers and applying them will further improve the performance of BUMDes. It is also important for commitment, loyalty, and trying to give the best in implementing organizational culture. Creativity in innovating, being proactive, and having the courage to take risks and work hard are also crucial in managing BUMDes. Based on the research limitation, it is suggested that further research can expand the research area and use other variables that can affect the performance of BUMDes, such as innovation or leadership style.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128314349","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

Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives 2019冠状病毒病大流行期间的避税、税收优惠和税收合规:个人知识视角

Journal of Accounting and Strategic Finance Pub Date : 2021-11-30 DOI: 10.33005/jasf.v4i2.174

S. -, Indah Hapsari

{"title":"Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives","authors":"S. -, Indah Hapsari","doi":"10.33005/jasf.v4i2.174","DOIUrl":"https://doi.org/10.33005/jasf.v4i2.174","url":null,"abstract":"The COVID-19 pandemic that occurred in early 2020 caused a decrease in the turnover or income of individual taxpayers. Tax avoidance and tax incentives are considered a strategy by taxpayers to reduce tax payments and manage their funds, especially during this pandemic. The condition of the Taxpayer certainly affects the fulfillment of his tax obligations. On the other hand, taxpayer compliance will have an impact on state revenues. Individual taxpayer perspectives on aspects of accounting and taxation knowledge are important to realize the level of taxpayer compliance. This study also relates the efforts of tax avoidance and government tax incentives as mediating variables. The sample data obtained were 131 individual entrepreneur taxpayers who took advantage of tax incentives in Surabaya and its surroundings. The regression test results showed that accounting and taxation knowledge affect tax avoidance efforts, tax incentives, and taxpayer compliance. The results of the Sobel test show that tax avoidance and tax incentives can mediate the impact of accounting and taxation knowledge on taxpayer compliance. The test results of control variables (gender, education, training, length of business, number of employees, business turnover) showed no effect on taxpayer compliance.","PeriodicalId":365167,"journal":{"name":"Journal of Accounting and Strategic Finance","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117055902","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