This study aims to examine the effect of corporate governance mechanisms, stakeholder pressure, and profitability on integrated reporting, with firm size as a control variable. The research object used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020 with purposive sampling method as a sample collection method. The data analysis technique used is multiple linear analysis. The results showed that independent commissioners and firm size had a positive effect on integrated reporting. Meanwhile, the audit committee has a negative effect on integrated reporting. In addition, stakeholder pressure and profitability are not proven to have an effect on integrated reporting.
{"title":"THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, STAKEHOLDER PRESSURE, AND PROFITABILITY ON INTEGRATED REPORTING","authors":"Lodovicus Lasdi, Elisabeth Listiyani Oematan","doi":"10.21512/jafa.v8i2.8292","DOIUrl":"https://doi.org/10.21512/jafa.v8i2.8292","url":null,"abstract":"This study aims to examine the effect of corporate governance mechanisms, stakeholder pressure, and profitability on integrated reporting, with firm size as a control variable. The research object used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020 with purposive sampling method as a sample collection method. The data analysis technique used is multiple linear analysis. The results showed that independent commissioners and firm size had a positive effect on integrated reporting. Meanwhile, the audit committee has a negative effect on integrated reporting. In addition, stakeholder pressure and profitability are not proven to have an effect on integrated reporting.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131994069","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}
The purpose of this research is to investigate the relationship of corporate governance such as competence of board commissioner and audit committee, audit quality and earnings management in 434 manufacturing sector companies listed in Indonesia Stock Exchange period year 2016-2018. Earnings management proxied by discretionary accrual and profitability proxied by return-on-asset. The results of this study are: (1) firm’s size as control variable is significantly negative influences earnings management (2) profitability which proxied by return-on-asset is significantly negative influences earnings management. Meanwhile, this research did not find support evidence that competence of board commissioner, competence of audit committee, audit quality, revenue growth connection significantly influences on earnings management. Companies can analyze the earnings management through company size and financial ratios such as profitability.
{"title":"CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT: EVIDENCE OF LISTED INDONESIAN COMPANIES","authors":"Evelyn Natasya","doi":"10.21512/jafa.v8i1.7381","DOIUrl":"https://doi.org/10.21512/jafa.v8i1.7381","url":null,"abstract":"The purpose of this research is to investigate the relationship of corporate governance such as competence of board commissioner and audit committee, audit quality and earnings management in 434 manufacturing sector companies listed in Indonesia Stock Exchange period year 2016-2018. Earnings management proxied by discretionary accrual and profitability proxied by return-on-asset. The results of this study are: (1) firm’s size as control variable is significantly negative influences earnings management (2) profitability which proxied by return-on-asset is significantly negative influences earnings management. Meanwhile, this research did not find support evidence that competence of board commissioner, competence of audit committee, audit quality, revenue growth connection significantly influences on earnings management. Companies can analyze the earnings management through company size and financial ratios such as profitability.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114368714","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}
Governments all around the world are increasingly focusing on Public-Private-Partnership (PPP) schemes to develop broadband infrastructure. Private sector participation in the development and funding of public infrastructure has had a substantial impact on the delivery of public services. In PPP Broadband Infrastructure, there has been no attempt to integrate the literatures in order to present a holistic view. To expand our knowledge of PPPs in Public Sector Accounting Discipline, the author conducted a systematic literature review of articles published in international journals and to analyze the contribution of it to the body of knowledge. By using a qualitative method, the objective of the study is to find the major theme of public sector accounting literatures based on research of PPP in Broadband Infrastructure for the past 20 years (2000-2020) from the qualified international journals. The study also aims to find contribution of the major theme on infrastructure development and the direction of the future research that need to be addressed. The study found that UK is the country which has been publishing journals on PPP with high intensity of publication. Another findings are the literatures were published in high quality journal with scopus indexed is 60% in Q1 and followed 25% in Q2 and 15% in Q3. The main findings of this study identified four main topics in this discipline which are Public Policy Strategy has become the major theme in the field of research and become the first rank, followed by another themes which are PPP Implementation, PPP Framework and Value of Money. Therefore, in PPP research as part of Public Sector Accounting Literatures has shown that Public Policy Strategy as part of government’s role in shaping the regulatory framework and plays an important role to catalyst the infrastructure development into the next level.
{"title":"APPLIED PUBLIC SECTOR ACCOUNTING FOR BROADBAND INFRASTRUCTURE DEVELOPMENT WITH PUBLIC PRIVATE PARTNERSHIP SCHEME: A LITERATURE REVIEW","authors":"Evi Steelyana","doi":"10.21512/jafa.v8i1.7364","DOIUrl":"https://doi.org/10.21512/jafa.v8i1.7364","url":null,"abstract":"Governments all around the world are increasingly focusing on Public-Private-Partnership (PPP) schemes to develop broadband infrastructure. Private sector participation in the development and funding of public infrastructure has had a substantial impact on the delivery of public services. In PPP Broadband Infrastructure, there has been no attempt to integrate the literatures in order to present a holistic view. To expand our knowledge of PPPs in Public Sector Accounting Discipline, the author conducted a systematic literature review of articles published in international journals and to analyze the contribution of it to the body of knowledge. By using a qualitative method, the objective of the study is to find the major theme of public sector accounting literatures based on research of PPP in Broadband Infrastructure for the past 20 years (2000-2020) from the qualified international journals. The study also aims to find contribution of the major theme on infrastructure development and the direction of the future research that need to be addressed. The study found that UK is the country which has been publishing journals on PPP with high intensity of publication. Another findings are the literatures were published in high quality journal with scopus indexed is 60% in Q1 and followed 25% in Q2 and 15% in Q3. The main findings of this study identified four main topics in this discipline which are Public Policy Strategy has become the major theme in the field of research and become the first rank, followed by another themes which are PPP Implementation, PPP Framework and Value of Money. Therefore, in PPP research as part of Public Sector Accounting Literatures has shown that Public Policy Strategy as part of government’s role in shaping the regulatory framework and plays an important role to catalyst the infrastructure development into the next level.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122521468","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}
Fintech is one of the newest business models in finance that take advantage of technological advances. One form of fintech in Indonesia is peer-to-peer lending. Based on the 1984 VAT Law, one service not subject to value-added tax is financial services. The reason globally for this is the difficulty in determining the tax base. However, according to the authors, these reasons cannot be accepted by considering the peer-to-peer lending business model. The authors provide reasons based on classical theory and existing empirical facts. This research outlines the urgency of establishing laws at the level of laws on fintech and the imposition of value-added taxes on peer-to-peer lending in Indonesia. In conclusion, the authors suggest that the government needs to (1) encourage the formation of laws and regulations at the level of the law on fintech to include criminal provisions such as laws in other financial institutions; (2) imposing a value-added tax on peer-to-peer lending, and (3) We encourage tax authorities to issue implementing regulations related to the imposition of value-added tax on peer-to-peer lending in Indonesia.
{"title":"DESIGNING VALUE ADDED TAX POLICY ON PEER-TO-PEER LENDING IN INDONESIA","authors":"Nafis Dwi Kartiko, Ismi Fathia Rachmi","doi":"10.21512/jafa.v8i1.7387","DOIUrl":"https://doi.org/10.21512/jafa.v8i1.7387","url":null,"abstract":"Fintech is one of the newest business models in finance that take advantage of technological advances. One form of fintech in Indonesia is peer-to-peer lending. Based on the 1984 VAT Law, one service not subject to value-added tax is financial services. The reason globally for this is the difficulty in determining the tax base. However, according to the authors, these reasons cannot be accepted by considering the peer-to-peer lending business model. The authors provide reasons based on classical theory and existing empirical facts. This research outlines the urgency of establishing laws at the level of laws on fintech and the imposition of value-added taxes on peer-to-peer lending in Indonesia. In conclusion, the authors suggest that the government needs to (1) encourage the formation of laws and regulations at the level of the law on fintech to include criminal provisions such as laws in other financial institutions; (2) imposing a value-added tax on peer-to-peer lending, and (3) We encourage tax authorities to issue implementing regulations related to the imposition of value-added tax on peer-to-peer lending in Indonesia.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122584985","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}
This study aimed to evaluate the revenue cycle implemented in the Exhibition Company to identify the weaknesses and limitations of internal controls related to revenue cycles by referring to the COSO's Internal Control Framework. The study uses a qualitative descriptive approach by assessing the current revenue cycle implemented at the Exhibition Company and the internal control. The process of collecting data is through interviews and observation. Based on the evaluation, there are weaknesses in internal control in the revenue cycle applied by the company. This study indicates that the internal control is still not effective following the COSO framework, leading to the possibility of a fraudulent act in the company. Therefore, as its business continues growing, it is essential to focus more on its revenue cycle system and internal control to implement an effective and efficient procedure to support its operating performance. Furthermore, it suggests improvement as needed based on COSO's internal control framework to overcome the discovered potential weaknesses.
{"title":"AN EVALUATION OF INTERNAL CONTROL IMPLEMENTATION: A CASE STUDY OF EXHIBITION COMPANY","authors":"Y. Yanti","doi":"10.21512/jafa.v8i1.8122","DOIUrl":"https://doi.org/10.21512/jafa.v8i1.8122","url":null,"abstract":"This study aimed to evaluate the revenue cycle implemented in the Exhibition Company to identify the weaknesses and limitations of internal controls related to revenue cycles by referring to the COSO's Internal Control Framework. The study uses a qualitative descriptive approach by assessing the current revenue cycle implemented at the Exhibition Company and the internal control. The process of collecting data is through interviews and observation. Based on the evaluation, there are weaknesses in internal control in the revenue cycle applied by the company. This study indicates that the internal control is still not effective following the COSO framework, leading to the possibility of a fraudulent act in the company. Therefore, as its business continues growing, it is essential to focus more on its revenue cycle system and internal control to implement an effective and efficient procedure to support its operating performance. Furthermore, it suggests improvement as needed based on COSO's internal control framework to overcome the discovered potential weaknesses.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126799118","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}
The study aims to determine the effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention and its implications to the quality of financial statements. The sample consisted of 7 companies from 12 populations of chemical sub-sector companies and 5 companies from 10 populations of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2018. Data were collected using questionnaires with 154 respondents. The analysis technique using Structural Equation Modeling (SEM) and processed with Lisrel 8.8. The results indicate that, partially, internal control, internal audit, risk-based audit, and audit committee have a positive and significant effect on fraud prevention, while the whistleblowing system partially has a negative and insignificant effect. However, simultaneously, the direct effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention have a positive and significant effect. The results also show partially internal control, internal audit, whistleblowing system, and fraud prevention have a positive and significant effect on the quality of financial statements while risk-based audit has a positive but not significant effect and the audit committee has a negative and insignificant effect on the quality of financial statements. However, simultaneously, the indirect effect of internal control, internal audit, risk-based audit, audit committee, whistleblowing system on the quality of financial statements through fraud prevention have a positive and significant effect.
{"title":"FACTORS AFFECTING FRAUD PREVENTION AND ITS IMPLICATION TO THE QUALITY OF FINANCIAL STATEMENTS","authors":"Monika Budiman, C. Anwar, Sudjono Sudjono","doi":"10.21512/jafa.v8i1.6858","DOIUrl":"https://doi.org/10.21512/jafa.v8i1.6858","url":null,"abstract":"The study aims to determine the effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention and its implications to the quality of financial statements. The sample consisted of 7 companies from 12 populations of chemical sub-sector companies and 5 companies from 10 populations of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2018. Data were collected using questionnaires with 154 respondents. The analysis technique using Structural Equation Modeling (SEM) and processed with Lisrel 8.8. The results indicate that, partially, internal control, internal audit, risk-based audit, and audit committee have a positive and significant effect on fraud prevention, while the whistleblowing system partially has a negative and insignificant effect. However, simultaneously, the direct effect of internal control, internal audit, risk-based audit, audit committee, and whistleblowing system on fraud prevention have a positive and significant effect. The results also show partially internal control, internal audit, whistleblowing system, and fraud prevention have a positive and significant effect on the quality of financial statements while risk-based audit has a positive but not significant effect and the audit committee has a negative and insignificant effect on the quality of financial statements. However, simultaneously, the indirect effect of internal control, internal audit, risk-based audit, audit committee, whistleblowing system on the quality of financial statements through fraud prevention have a positive and significant effect.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129742004","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}
Disclosing corporate social responsibility (CSR) activities is mandatory in Indonesia as regulated by the government. This research investigates whether Indonesian companies are internally motivated to voluntarily conduct their social responsibility agenda. First, this research examines the conservatism in financial reporting practices of Indonesian banks. It also analyzes the relationship between conservatism and CSR disclosure. Using 21 Indonesian banks that went public in 2003-2007 as sample, this research conducts a content analysis on their financial reports to measure the conservatism and the CSR disclosure index. The findings of this research reveal that Indonesian banks are, on average, conservative in their financial reporting. This research also provides the ranking of the banks under study in terms of conservatism. Further analysis shows that there is no clear evidence to support the relationship between conservatism and the Indonesian banks’ CSR reporting. Overall, this research concludes that CSR disclosure practices in Indonesian banks are driven by government regulation. This research does not find any internal motive of the sample banks in disclosing their CSR activities voluntarily.
{"title":"Analysis on Accounting Conservatism and CSR Disclosures of Indonesian Banks Listed on IDX from 2004 to 2007","authors":"M. Kurniawan, Daryanto Hesti Wibowo","doi":"10.21512/jafa.v2i1.150","DOIUrl":"https://doi.org/10.21512/jafa.v2i1.150","url":null,"abstract":"Disclosing corporate social responsibility (CSR) activities is mandatory in Indonesia as regulated by the government. This research investigates whether Indonesian companies are internally motivated to voluntarily conduct their social responsibility agenda. First, this research examines the conservatism in financial reporting practices of Indonesian banks. It also analyzes the relationship between conservatism and CSR disclosure. Using 21 Indonesian banks that went public in 2003-2007 as sample, this research conducts a content analysis on their financial reports to measure the conservatism and the CSR disclosure index. The findings of this research reveal that Indonesian banks are, on average, conservative in their financial reporting. This research also provides the ranking of the banks under study in terms of conservatism. Further analysis shows that there is no clear evidence to support the relationship between conservatism and the Indonesian banks’ CSR reporting. Overall, this research concludes that CSR disclosure practices in Indonesian banks are driven by government regulation. This research does not find any internal motive of the sample banks in disclosing their CSR activities voluntarily.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123677646","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}
This paper studies the value creation process in the Jakarta stock exchange using a sample of 33 listed companies during the period of 2001-2003. The random probit model estimation procedure is used to find out the determinants of the value creation of the selected companies. The results suggest that the probability of creating future values is positively and significantly correlated with profitability factor. The results also indicate that the value creation is affected by size, that is, the probability to create value is stronger in big firms than in small ones.
{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Penciptaan Nilai Pada Perusahaan-Perusahaan di Bursa Efek Jakarta","authors":"Samuel Dossugi","doi":"10.21512/jafa.v2i1.153","DOIUrl":"https://doi.org/10.21512/jafa.v2i1.153","url":null,"abstract":"This paper studies the value creation process in the Jakarta stock exchange using a sample of 33 listed companies during the period of 2001-2003. The random probit model estimation procedure is used to find out the determinants of the value creation of the selected companies. The results suggest that the probability of creating future values is positively and significantly correlated with profitability factor. The results also indicate that the value creation is affected by size, that is, the probability to create value is stronger in big firms than in small ones.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121187407","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}
This research aims to investigate the relationship between corporate governance and company’s relative efficiency. The research sample is 34 public companies listed in Indonesian Stock Exchange. A modified Jones (1991) model is used to detect the earnings management practice as a proxy to corporate governance. In regard with the efficiency score, this research employs Data Envelopment Analysis (DEA). This research find that the there is no significant relationship between corporate governance and its efficiency.
{"title":"Analysis of Corporate Governance and Relative Efficiency of Public Companies Listed in Indonesian Stock Exchange","authors":"Olivia Liputri","doi":"10.21512/jafa.v2i1.151","DOIUrl":"https://doi.org/10.21512/jafa.v2i1.151","url":null,"abstract":"This research aims to investigate the relationship between corporate governance and company’s relative efficiency. The research sample is 34 public companies listed in Indonesian Stock Exchange. A modified Jones (1991) model is used to detect the earnings management practice as a proxy to corporate governance. In regard with the efficiency score, this research employs Data Envelopment Analysis (DEA). This research find that the there is no significant relationship between corporate governance and its efficiency.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129918012","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}
Today, stock market activity influenced by many thinks or factors, where could be from internal or external factors company it self. This study analyzed profitability ratio which measured by Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) banking company and the effects to stock market activity. The result showed that only ROE ratio influenced significantly to stock market activity, while others ratio, who is NPM and ROA did not influence significantly to stock market activity.
{"title":"Analisis Hubungan Profitabilitas Dengan Pergerakan Harga Saham Pada Sektor Usaha PERBANKAN di Bursa Efek Indonesia","authors":"H. Hartono, Raymundus Parulian Sihotang","doi":"10.21512/jafa.v2i1.152","DOIUrl":"https://doi.org/10.21512/jafa.v2i1.152","url":null,"abstract":"Today, stock market activity influenced by many thinks or factors, where could be from internal or external factors company it self. This study analyzed profitability ratio which measured by Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) banking company and the effects to stock market activity. The result showed that only ROE ratio influenced significantly to stock market activity, while others ratio, who is NPM and ROA did not influence significantly to stock market activity.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133745071","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}
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