Zeszyty Teoretyczne Rachunkowosci最新文献

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“We play green” – Maximising subsidies for universities on the example of public economic universities “我们玩绿色游戏”——以公立经济大学为例,最大限度地提高对大学的补贴
Zeszyty Teoretyczne Rachunkowosci Pub Date : 2022-08-28 DOI: 10.5604/01.3001.0015.9598
M. Kowalczyk, Remigiusz Napiecek
{"title":"“We play green” – Maximising subsidies for universities on the example of public economic universities","authors":"M. Kowalczyk, Remigiusz Napiecek","doi":"10.5604/01.3001.0015.9598","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9598","url":null,"abstract":"Purpose: The rules for allocating funds to universities should consider the effectiveness of their operations. This is one of the key proposals raised in the context of financing universities, as well as one of the assumptions of New Public Management (NPM). These demands were to be met by the higher education reform carried out in Poland in 2018, which also assumed a change in the rules of financing universities. The aim of this study is to analyse the structure of subsidies for economic universities in the context of maximising their amounts.\u0000Methodology/approach: A case study was used covering public economic universities in Poland. The amount of the subsidy and its structure between 2019 and 2021 were assessed.\u0000Findings: Each university chose a different policy to “shape” the amount of the subsidy. It is also important that universities are able to link the assessment of their activities with the implemented strategy.\u0000Originality/value: The research contributes to the assessment of changes in the financing of higher education caused by the introduction of new principles of financing universities.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286807","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
Factors that determine companies’ reporting of information on actions towards achieving the Sustainable Development Goals 决定公司报告实现可持续发展目标行动信息的因素
Zeszyty Teoretyczne Rachunkowosci Pub Date : 2022-08-28 DOI: 10.5604/01.3001.0015.9599
Joanna Krasodomska, E. Zarzycka, D. Dobija
{"title":"Factors that determine companies’ reporting of information on actions towards achieving the Sustainable Development Goals","authors":"Joanna Krasodomska, E. Zarzycka, D. Dobija","doi":"10.5604/01.3001.0015.9599","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9599","url":null,"abstract":"Purpose: The aim of the research is to identify factors that influence companies' deci-sions about reporting on the achievement of Sustainable Development Goals (SDGs). \u0000Methodology/approach: A literature review allowed us to identify three potential factors that influence SDG reporting. The study used a sample of 8,499 companies. Data were obtained from the Refinitiv ESG Global database. Regression analysis was used to verify the research hypotheses.\u0000Findings: Engagement in social and environmental issues, the use of GRI (Global Re-porting Initiative) standards, and pressure from selected stakeholder groups positively influence companies' decisions to report on SDGs. \u0000Research limitations: The simplified way of measuring the dependent variable may not fully capture differences in the volume and quality of disclosures about SDGs.\u0000Originality/value: The article provides new knowledge on factors that influence SDG reporting, including the importance of stakeholders. There is a need to further educate businesses and investors about sustainability and promote the use of GRI standards.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48068576","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 costs of treating patients during the epidemics at the beginning of the 20th century, based on the example of the Hospital for Infectious Patients in Częstochowa 20世纪初流行病期间治疗患者的费用,以CzÉstochowa传染病患者医院为例
Zeszyty Teoretyczne Rachunkowosci Pub Date : 2022-08-28 DOI: 10.5604/01.3001.0015.9606
Jolanta Chluska
{"title":"The costs of treating patients during the epidemics \u0000at the beginning of the 20th century, based on the example of the Hospital for Infectious Patients in Częstochowa","authors":"Jolanta Chluska","doi":"10.5604/01.3001.0015.9606","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9606","url":null,"abstract":"Purpose: The study characterizes the determinants of the costs of treating patients during various epidemics at the beginning of the 20th century in Częstochowa. \u0000Methodology/approach: Research tools included a literature review on the subject, legal acts, archival documentation of the Hospital for Infectious Patients, and other ar-chival materials concerning the costs of treating patients during the epidemic in Częstochowa between 1918 and 1922.\u0000Findings: The analysis shows that both now and 100 years ago, the tools for fighting the epidemic are similar. The most important include preventive vaccinations, a health care system properly adapted to crises, prevention, and the protection of medical personnel who treat sick people and other people who have contact with the sick. The research hypothesis was positively verified that “covering the costs of treating patients during the epidemic at the beginning of the 20th century was determined by the principles of set-tling accounts for the treatment of patients and running the hospital”.\u0000Practical implications: The results are essential for developing and improving health systems. They have a cognitive value and can be analyzed by decision-makers at various management levels of Poland’s medical entities.\u0000Originality: The article is part of the trend of historical research on the costs of Poland’s healthcare system.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48289565","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 disclosure of research and development in financial statements: evidence from an IT sector. Literature review 财务报表中研发信息的披露:来自IT行业的证据。文献综述
Zeszyty Teoretyczne Rachunkowosci Pub Date : 2022-08-28 DOI: 10.5604/01.3001.0015.9596
K. Kępa
{"title":"The disclosure of research and development in financial statements: evidence from an IT sector. Literature review","authors":"K. Kępa","doi":"10.5604/01.3001.0015.9596","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9596","url":null,"abstract":"Purpose: Based on a literature review, the article identifies the main areas of research related to the issue of disclosure of information on research and development (R&D) activities in the financial statements of companies in industries that use high technology\u0000Methodology/approach: The article uses a literature review of scientific articles indexed in three databases – Scopus, Science Direct, and SAGE Journals\u0000Findings: The results of the literature review are presented in three identified research areas regarding the disclosure of information about R&D activities: Area I – the extent of R&D information disclosure in financial statements; Area II – R&D disclosures and their impact on selected financial categories; Area III – the impact of non-financial fac-tors on the extent of R&D information disclosure.\u0000Research limitations/implications: The limitation to the articles that examined fi-nancial statements prepared in accordance with International Financial Reporting Standards does not make it possible to relate the results directly to the practice of Polish accounting. However, they inspire a more detailed analysis of the accounting law applied in this area in Poland.\u0000Practical implications: The article raises awareness about managing and reporting information about R&D activities in corporate reporting.\u0000Originality/value: The conclusions drawn from the report may encourage research in previously unexplored research areas, with an emphasis on qualitative research.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286633","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 disclosure of tax risk in the financial reports of public companies 上市公司财务报告中税务风险的披露
Zeszyty Teoretyczne Rachunkowosci Pub Date : 2022-08-28 DOI: 10.5604/01.3001.0015.9604
Agnieszka Wencel
{"title":"The disclosure of tax risk in the financial reports of public companies","authors":"Agnieszka Wencel","doi":"10.5604/01.3001.0015.9604","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9604","url":null,"abstract":"Purpose: The purpose of the article is to analyze the scope and quality of tax risk disclosures in financial reports. With this objective, the following research question was formulated: In what areas and in what detail do listed companies in Poland disclose information about tax risk? The subject of tax risk disclosures was raised due to numerous changes to fiscal regulations introduced in recent years aimed at tightening the tax system. In the common opinion of entrepreneurs, the structure and content of the new regulations are ambiguous, raise many doubts, and impose on taxpayers a wide scope of reporting to tax authorities. In conjunction with the imposition of additional penal and fiscal sanctions, it leads to an increase in tax risk. \u0000Methodology/approach: A literature review was conducted, and legal acts were analyzed. Also, qualitative empirical research of the content of financial reports was carried out using the original simplified disclosure index. \u0000Findings: The results of the survey indicate large disproportions between companies in the scope of disclosed information, and the lack of consistency between various aspects of disclosures. It is also disturbing that the only conducted fiscal inspections help draw attention to this area of business risk.\u0000Originality/value: The issue of tax risk disclosure has not been analyzed by Polish researchers so far; thus, this article fills a research gap. The results of the research ex-pand the existing knowledge about disclosures in financial reports. They are also of prac-tical importance both for the companies and their stakeholders.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71287121","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
Factors that influence the disclosure of mandatory intangible assets by Polish listed companies 影响波兰上市公司强制性无形资产披露的因素
Zeszyty Teoretyczne Rachunkowosci Pub Date : 2022-06-28 DOI: 10.5604/01.3001.0015.8809
Olga Grzybek
{"title":"Factors that influence the disclosure of mandatory intangible assets by Polish listed companies","authors":"Olga Grzybek","doi":"10.5604/01.3001.0015.8809","DOIUrl":"https://doi.org/10.5604/01.3001.0015.8809","url":null,"abstract":"Purpose: The purpose of this paper is to investigate the factors that influence compliance with IAS 38 mandatory disclosure requirements for intangible assets by companies listed on the Warsaw Stock Exchange.\u0000Methodology/approach: Based on the content analysis of 117 consolidated financial statements for 2018, disclosure indexes were calculated, which serve as independent variables in multiple regression analysis.\u0000Findings: In line with signaling theory, entities signal their superiority (high profita-bility) with costly signals, i.e., disclosing information that cannot be easily obtained from accounting systems (referred to as advanced disclosures). Low-quality firms (with lower profitability) disclose basic information more intensively, which can be easily obtained from accounting systems, and at a low cost. A higher number of significant shareholders (higher information asymmetry) forces better compliance, especially with regard to advanced disclosure.\u0000Research limitations/implications: Limited and cross-sectional research sample.\u0000Originality/value: The paper demonstrates that mandatory disclosure items differ with respect to the preparation cost. Considering basic and advanced disclosure (with low and high preparation costs, respectively) is potentially beneficial for a deeper un-derstanding of the field.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286417","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
Review of the literature on management accounting and controlling published in the journal “Controlling i Zarządzanie” from 2015 to 2022 2015 - 2022年《control i Zarządzanie》期刊上发表的管理会计与控制相关文献综述
Zeszyty Teoretyczne Rachunkowosci Pub Date : 2022-06-28 DOI: 10.5604/01.3001.0015.8811
R. Kotapski
{"title":"Review of the literature on management accounting and controlling published in the journal “Controlling i Zarządzanie” from 2015 to 2022","authors":"R. Kotapski","doi":"10.5604/01.3001.0015.8811","DOIUrl":"https://doi.org/10.5604/01.3001.0015.8811","url":null,"abstract":"Purpose: The aim of this article is to verify and evaluate the problems related to controlling, management accounting, and management and cost accounting, which were addressed in the issues of the journal “Controlling i Zarządzanie” (Controlling and Management) published in the period 2015–2022. Methodology/research approach: The author analyzed the published articles from the viewpoint of, among others, the problems which had been addressed, the authors of the articles, the number of the articles in respect of the existing sections of the journal regarding the areas of controlling, management accounting, management and cost accounting, the areas and types of enterprises’ activities, and the subject of their activi-ties. Findings: The issues addressed in the articles concerned a variety of subjects linked with controlling, management accounting, and management and cost accounting. The topics involved diverse aspects such as budgeting, instruments of controlling, as well as the grouping, measurement, and calculation of costs. The authors are mainly professionals such as accountants, managers, IT experts, and, less frequently, researchers, who specialize in controlling, management accounting, and cost accounting. Research limitations/implications: During the qualification of individual articles, it was not always possible to clearly assign them to separate parts, because the article could be qualified both, for example, to the controlling and management accounting part, as well as human resources. The final qualification was made subjectively by the author. Practical implications: The article presents the scope of interests of practitioners in the field of controlling, management accounting and cost accounting. It determines potential research fields and directions for future scientific research. In particular, in cooperation with representatives of business. Originality/value: The article presents a summary and a reflection on the issues dis-cussed by practitioners regarding the use of controlling, management accounting, and cost account-ing in managing a company. This is the first in-depth analysis and summary regarding this type of article to appear in a specialist publication, and that was written by both practitioners and researchers in this field in Poland.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286514","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
Environmental disclosures in the non-financial reporting of energy companies. Creating a reliable business image or impression management? 能源公司非财务报告中的环境信息披露。创建可靠的企业形象或印象管理?
Zeszyty Teoretyczne Rachunkowosci Pub Date : 2022-06-28 DOI: 10.5604/01.3001.0015.8814
Arleta Szadziewska, J. Kujawski
{"title":"Environmental disclosures in the non-financial reporting of energy companies. Creating a reliable business image or impression management?","authors":"Arleta Szadziewska, J. Kujawski","doi":"10.5604/01.3001.0015.8814","DOIUrl":"https://doi.org/10.5604/01.3001.0015.8814","url":null,"abstract":"Purpose: The purpose of the article is to determine whether and what impression management techniques are used by Polish listed energy-sector companies in their non-financial reporting to possibly create not a true but an embellished image of their oper-ations. Methodology/approach: The research entailed examining the non-financial annual reports published (in Polish) by eight large, listed companies. Both quantitative content analysis, to determine the scope of environmental disclosures, and qualitative content analysis, which focused on the visual and narrative style, were applied. The word count method was also applied concerning the positive (good) and negative (bad) wording used in the reports. Our linguistic analysis took into account both the semantic and inflexion aspects of Polish idiomatic expressions. Findings: We found that the companies exploited various manipulation techniques, both in the visualisation and the narrative used in their non-financial reports. Perfect graphics, blameless narrative style, or dynamic text organisation are among the top positive aspects. At the other end of the scale are aspects such as excessive wording, unnecessary repetitions of various keywords, or the intentional omission of adverse vocabulary. While both sets of techniques are more likely to be applied by bigger enti-ties, smaller companies do not seem to care as much for such details. Research implications/limitations: This research provides a valuable contribution to a better understanding of how companies employ modern narrative-oriented infor-mation management techniques relating to readers’ perceptions of non-financial state-ments. This may lead to enhancing formal requirements concerning the quality of non-financial disclosure in corporate reporting. The research was limited to only eight (all) energy companies listed on the Warsaw Stock Exchange for the financial years 2017–2020. Thus, there is a need to investigate whether other listed companies use impres-sion management techniques in non-financial reporting. Originality/value: This article is the first publication to show how Polish large energy-sector joint-stock companies manage their environmental impression in non-financial reporting. The analysis extends the knowledge on creating a business operations image that is favourable to stakeholders by companies with a high environmental impact. This is of particular importance considering the non-financial reporting obligation that such entities have to meet as per Directive 2014/95/EU.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286662","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
Environmental Protection Programmes in selected Polish communities as the first step towards sustainable development 在选定的波兰社区实施环境保护方案,作为实现可持续发展的第一步
Zeszyty Teoretyczne Rachunkowosci Pub Date : 2022-06-28 DOI: 10.5604/01.3001.0015.8813
M. Kowalczyk
{"title":"Environmental Protection Programmes in selected Polish communities as the first step towards sustainable development","authors":"M. Kowalczyk","doi":"10.5604/01.3001.0015.8813","DOIUrl":"https://doi.org/10.5604/01.3001.0015.8813","url":null,"abstract":"Purpose: This paper assesses the possibility of using Environmental Protection Pro-grammes (EPPs) in Polish local government as a tool to manage and protect the environment. In Poland, local government units (LGUs) at all levels are obligated by law to prepare EPPs in accordance with the principle of sustainable development. Methodology: A survey was used as a research tool to determine the role of EPPs in LGUs at the community level. This research attempted to answer the following ques-tion: Are environmental protection programmes merely a document that communities are obligated to prepare? Findings: The results of this research show that community awareness is still very low. Communities only prepare the EPPs, but they do not think about using them as a long-term management tool. Originality/value: This research contributes to showing the role of EPPs in the man-agement of communities in Poland. Research limitations: A limitation of this research is the number of respondents, as it only included a small number of Polish communities. Another limitation is that this research presents only the view of one group of stakeholders – clerks.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48987428","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 cost-benefit of robotizing selected accounting processes 将选定的会计流程自动化的成本效益
Zeszyty Teoretyczne Rachunkowosci Pub Date : 2022-06-28 DOI: 10.5604/01.3001.0015.8807
Leszek Borowiec
{"title":"The cost-benefit of robotizing selected accounting processes","authors":"Leszek Borowiec","doi":"10.5604/01.3001.0015.8807","DOIUrl":"https://doi.org/10.5604/01.3001.0015.8807","url":null,"abstract":"Purpose: The aim of the study is to present changes in the direction of automation and robotization in accounting processes and to analyze the financial costs and benefits of implementing these improvements on selected examples.\u0000Methodology/approach: The article reviews the literature and reports published by major consulting companies on the subject. In order to verify the available materials, the methods of analysis and synthesis were used. In the empirical part, the article was prepared based on three examples presenting the use of robots in the accounting pro-cesses carried out by a company operating in Poland.\u0000Findings: The automation of accounting processes and implementing robotization make it possible to reduce the costs of accounting functioning while increasing the con-trol and quality of accounting/accounting processes. The potential for cost savings de-pends, in particular, on the type of automated process, its complexity (current labor consumption), and the labour costs currently incurred to support these processes. Based on empirical materials, the scope of tasks performed by robots using RPA technology was analyzed, together with an assessment of the costs and benefits of three selected pro-cesses, with actual data of an entity operating on the Polish market at our disposal.\u0000Originality/value: The article deals with the current and relatively little-known area of modern accounting practices. It is one of the first studies to refer to the issues of robotization in accounting along with the cost-benefit analysis of selected processes implemented in the enterprise.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286342","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
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