Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.002
G. Yildiz, Hulya Celebi
This study investigates the effectiveness of R&D allowances within the framework of different tax regimes, namely Separate Taxation (ST) and Formula Apportionment (FA). In order to take the characteristics of R&D activities as well as the importance of the labor in R&D activities into account, a model within the framework of principal-agent setting is designed, where the impact of investments decisions is also investigated. In the model, R&D allowances are represented by means of expenditure-based allowances. Because of the analytical limitations, non-linear optimization and genetic algorithm are used for the investigation of the model designed. The outcomes show significant differences between ST and FA regarding the effectiveness of R&D allowances, impact on the compensation of managers and employees as well as on the welfare of owners (or employers). Under both, with and without R&D, FA enables to achieve a higher total surplus (net profit) compared to ST.
{"title":"The Impact Of Tax Regimes On The Effectiveness Of R&D Allowances - An Investigation Of Separate Taxation And Formula Apportionment Within The Framework Of R&D","authors":"G. Yildiz, Hulya Celebi","doi":"10.26650/pb/ss10.2019.001.002","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.002","url":null,"abstract":"This study investigates the effectiveness of R&D allowances within the framework of different tax regimes, namely Separate Taxation (ST) and Formula Apportionment (FA). In order to take the characteristics of R&D activities as well as the importance of the labor in R&D activities into account, a model within the framework of principal-agent setting is designed, where the impact of investments decisions is also investigated. In the model, R&D allowances are represented by means of expenditure-based allowances. Because of the analytical limitations, non-linear optimization and genetic algorithm are used for the investigation of the model designed. The outcomes show significant differences between ST and FA regarding the effectiveness of R&D allowances, impact on the compensation of managers and employees as well as on the welfare of owners (or employers). Under both, with and without R&D, FA enables to achieve a higher total surplus (net profit) compared to ST.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"66-69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131030539","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}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.047
Göksel Karaş, Ufuk Selen
{"title":"Factors Affecting the Use of Fiscally Protectionism Instruments Used in International Trade","authors":"Göksel Karaş, Ufuk Selen","doi":"10.26650/pb/ss10.2019.001.047","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.047","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132995984","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}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.037
H. Özgül
Sovereign Wealth Funds that emerged in the mid-twentieth century and whose numbers have largely grown since then, have become an important issue at the heart of discussions today. In this context, The Government Pension Fund-Global, established under the name of Government Petroleum Fund in 1990, attracts the attention as the largest sovereign wealth fund in the world today. Particularly good governance, transparency, importance of ethical values in investments, consistently dynamic structure are the main factors that feature in the development of the fund. Hence, in the study, The Government Pension Fund-Global has been examined in terms of guiding to Turkey Wealth Fund, established in 2016 and one of the world’s newest fund.
{"title":"Sovereign Wealth Funds: the Case of Norway","authors":"H. Özgül","doi":"10.26650/pb/ss10.2019.001.037","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.037","url":null,"abstract":"Sovereign Wealth Funds that emerged in the mid-twentieth century and whose numbers have largely grown since then, have become an important issue at the heart of discussions today. In this context, The Government Pension Fund-Global, established under the name of Government Petroleum Fund in 1990, attracts the attention as the largest sovereign wealth fund in the world today. Particularly good governance, transparency, importance of ethical values in investments, consistently dynamic structure are the main factors that feature in the development of the fund. Hence, in the study, The Government Pension Fund-Global has been examined in terms of guiding to Turkey Wealth Fund, established in 2016 and one of the world’s newest fund.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125858154","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}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.078
Haydar Ejder, A. Erduran
{"title":"Vilfredo Pareto, Trattato, and Italian School of Fiscal Sociology","authors":"Haydar Ejder, A. Erduran","doi":"10.26650/pb/ss10.2019.001.078","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.078","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125314811","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}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.022
Demet Özocaklı, A. Uğur
Ramsey who took the first foundations of optimal tax theory and handled optimal consumption taxes analytically for the first time, discussed how taxation rules should be in order to ensure efficiency in resource allocation and to minimize loss of efficiency. In this respect, he put forward the Inverse Elasticity Rule. The Inverse Elasticity Rule refers to tax lower than the goods with a high change in the amount of compensated demand due to taxation and higher than the low changes in the amount of compensated demand. Accordingly in this study, price elasticity of gasoline demand for Turkey was estimated by the Statıc Ordinary Least Square and the Dynamic Partial Adjustment Model for the period 2006-2017. According to the Dynamic Model, the price elasticity of the short-term gasoline demand is inelastic and according to the Inverse Elasticity Rule, gasoline is favorable in terms of obtaining higher government income. In this case gasoline may be subject to higher taxes to obtain government revenue by The Inverse Elasticity Rule as the price elasticity of gasoline demand in Turkey for the period 2006-2017 is inelastic. In this context Ramsey Tax Component that allowing the possibility of gasoline consumption being a weak substitution of leisure time and situated in the optimal gasoline tax was calculated for Turkey. The Ramsey Tax Component is expressed as a component based on the Inverse Elasticity Rule and calculated on the basis of the idea that goods are which lower change in the amount of compensated demand resulting from taxation provides higher government revenue. In this direction, Ramsey Gasoline Tax Component calculated for the year of 2017 for Turkey. Calculated Ramsey Gasoline Tax Component was determined to be less 2.46 times from the gasoline Excise Tax amount taken by the government.
{"title":"The Ramsey Tax Component in the Terms of Gasoline Taxation in Turkey","authors":"Demet Özocaklı, A. Uğur","doi":"10.26650/pb/ss10.2019.001.022","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.022","url":null,"abstract":"Ramsey who took the first foundations of optimal tax theory and handled optimal consumption taxes analytically for the first time, discussed how taxation rules should be in order to ensure efficiency in resource allocation and to minimize loss of efficiency. In this respect, he put forward the Inverse Elasticity Rule. The Inverse Elasticity Rule refers to tax lower than the goods with a high change in the amount of compensated demand due to taxation and higher than the low changes in the amount of compensated demand. Accordingly in this study, price elasticity of gasoline demand for Turkey was estimated by the Statıc Ordinary Least Square and the Dynamic Partial Adjustment Model for the period 2006-2017. According to the Dynamic Model, the price elasticity of the short-term gasoline demand is inelastic and according to the Inverse Elasticity Rule, gasoline is favorable in terms of obtaining higher government income. In this case gasoline may be subject to higher taxes to obtain government revenue by The Inverse Elasticity Rule as the price elasticity of gasoline demand in Turkey for the period 2006-2017 is inelastic. In this context Ramsey Tax Component that allowing the possibility of gasoline consumption being a weak substitution of leisure time and situated in the optimal gasoline tax was calculated for Turkey. The Ramsey Tax Component is expressed as a component based on the Inverse Elasticity Rule and calculated on the basis of the idea that goods are which lower change in the amount of compensated demand resulting from taxation provides higher government revenue. In this direction, Ramsey Gasoline Tax Component calculated for the year of 2017 for Turkey. Calculated Ramsey Gasoline Tax Component was determined to be less 2.46 times from the gasoline Excise Tax amount taken by the government.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115182570","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}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.040
Serkan Acuner
The subject of this study is to determine the tax wedge on the minimum wage and evaluate it in terms of the principles of taxation. In the study, the tax wedge ratio on the minimum wage was calculated and it was assessed in terms of the principles of taxation by considering the tax wedge ratio on the wage of some employees working in the public sector and having a level of income above the minimum wage. The study is important in terms of eliminating the tax burden on the minimum wage and hence reducing the rate of tax wedge and making recommendations to improve the wage rights of minimum wage earners. The results of the study show that the tax wedge rate on the minimum wage is higher than the tax wedge rate on wages of other public employees. In the taxation of minimum wage workers, an inconsistency was determined in the principles of justice in terms of the factors such as tax wedge rates, in other words, tax burdens, the power to pay and devotion.
{"title":"The Evaluation of the Tax Wedge on Minimum Wage in Terms of the Principles of Justice in Taxation","authors":"Serkan Acuner","doi":"10.26650/pb/ss10.2019.001.040","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.040","url":null,"abstract":"The subject of this study is to determine the tax wedge on the minimum wage and evaluate it in terms of the principles of taxation. In the study, the tax wedge ratio on the minimum wage was calculated and it was assessed in terms of the principles of taxation by considering the tax wedge ratio on the wage of some employees working in the public sector and having a level of income above the minimum wage. The study is important in terms of eliminating the tax burden on the minimum wage and hence reducing the rate of tax wedge and making recommendations to improve the wage rights of minimum wage earners. The results of the study show that the tax wedge rate on the minimum wage is higher than the tax wedge rate on wages of other public employees. In the taxation of minimum wage workers, an inconsistency was determined in the principles of justice in terms of the factors such as tax wedge rates, in other words, tax burdens, the power to pay and devotion.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"216 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122848845","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}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.031
Emine Altuğ, Emine Yöney
This study investigates the tax culture in Turkey. The tax culture, which is an interdisciplinary and abstract concept, represents the transmission of the codes related to tax and way of thinking in a society through values, from generation to generation. This concept becomes tangible through tax behavior. In this respect, the aim of this study is to introduce the taxpayers’ perception by dwelling on tax culture in Turkey within the framework of social values and tax behavior. Within this context, qualitative research method is used in order to identify the direction (positive or negative) of tax culture in Turkey and to research the interactions between tax culture and tax behavior. Within this method, data collection technique is practiced with triangulation process. The qualitative data is visualized with content analysis; afterwards, the network analysis is conducted. The most substantial finding acquired from the result of these analyses is the problems created in the tax payment and taxing culture due to abrasion in the value of fairness. Taxpayers, who profess that the tax culture is based on unfairness, express their negative opinions by stating that “there is no tax culture”, “the level of tax culture is inadequate” and “tax culture is negative” in Turkey. From this point of view, it is found out that tax culture in Turkey is a negative tax culture. On the other hand, it is observed that the value of trust to the state, also in relation to fairness, is considerably influential on tax culture and tax behavior. Taxpayers, who think that taxing culture is based on the values of not questioning the state, patriotism, and submissiveness, do not build a relationship between these values and tax paying culture and tax behavior. The other significant finding of this study is that the value of religiousness has only a connection with the behavior of voluntary tax compliance. On the contrary, the essential factors effective in the transmission of the tax culture to the next generations are tax paying culture, troubles in transforming the values into behavior, hope and expectations for the future, the value of fairness, and the academicians who are one of the actors in the tax culture.
{"title":"The Structure of Tax Culture and Taxpayers’ Perceptions in Turkey","authors":"Emine Altuğ, Emine Yöney","doi":"10.26650/pb/ss10.2019.001.031","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.031","url":null,"abstract":"This study investigates the tax culture in Turkey. The tax culture, which is an interdisciplinary and abstract concept, represents the transmission of the codes related to tax and way of thinking in a society through values, from generation to generation. This concept becomes tangible through tax behavior. In this respect, the aim of this study is to introduce the taxpayers’ perception by dwelling on tax culture in Turkey within the framework of social values and tax behavior. Within this context, qualitative research method is used in order to identify the direction (positive or negative) of tax culture in Turkey and to research the interactions between tax culture and tax behavior. Within this method, data collection technique is practiced with triangulation process. The qualitative data is visualized with content analysis; afterwards, the network analysis is conducted. The most substantial finding acquired from the result of these analyses is the problems created in the tax payment and taxing culture due to abrasion in the value of fairness. Taxpayers, who profess that the tax culture is based on unfairness, express their negative opinions by stating that “there is no tax culture”, “the level of tax culture is inadequate” and “tax culture is negative” in Turkey. From this point of view, it is found out that tax culture in Turkey is a negative tax culture. On the other hand, it is observed that the value of trust to the state, also in relation to fairness, is considerably influential on tax culture and tax behavior. Taxpayers, who think that taxing culture is based on the values of not questioning the state, patriotism, and submissiveness, do not build a relationship between these values and tax paying culture and tax behavior. The other significant finding of this study is that the value of religiousness has only a connection with the behavior of voluntary tax compliance. On the contrary, the essential factors effective in the transmission of the tax culture to the next generations are tax paying culture, troubles in transforming the values into behavior, hope and expectations for the future, the value of fairness, and the academicians who are one of the actors in the tax culture.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134640538","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}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.093
Zeynep Müftüoğlu
{"title":"The Audition of Final Accounts Law: A Critical Approach on the Inefficiency of Existing Audition and Solution Offers in Order to Promote Efficiency","authors":"Zeynep Müftüoğlu","doi":"10.26650/pb/ss10.2019.001.093","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.093","url":null,"abstract":"","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125136299","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}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.088
Tulin Altun
Societies do not take adequate action to transfer risk or to prevent/mitigate potential damage caused by natural disasters. Essentially, the public sector must intervene in market failures stemming from such problems as imperfect and/or asymmetric information, myopia, and collective inertia. Although more efficient allocation of social resources reduce the fiscal burden of natural disasters on public finance and increase social welfare, the public sector also fails in this regard. Specifically, certain political motivations prevent effective natural disaster risk management, one example being that politicians, due to the problem of time inconsistency in public finances, attach greater importance to policies that will bolster short-term electoral support. Politicians consequently fail to enact sufficient regulations and make the necessary investments with regard to natural disaster prevention if the safeguard’s benefits manifest in the long term while placing burdens on constituents in the short. As such, they prefer distributing disaster aid as doing so garners election support. Solving the problems stemming from political motivations is only possible by establishing institutional mechanisms that increase democratic accountability and raise public awareness of the risks of natural disasters.
{"title":"The Political Economy of Natural Disaster Prevention And Mitigation","authors":"Tulin Altun","doi":"10.26650/pb/ss10.2019.001.088","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.088","url":null,"abstract":"Societies do not take adequate action to transfer risk or to prevent/mitigate potential damage caused by natural disasters. Essentially, the public sector must intervene in market failures stemming from such problems as imperfect and/or asymmetric information, myopia, and collective inertia. Although more efficient allocation of social resources reduce the fiscal burden of natural disasters on public finance and increase social welfare, the public sector also fails in this regard. Specifically, certain political motivations prevent effective natural disaster risk management, one example being that politicians, due to the problem of time inconsistency in public finances, attach greater importance to policies that will bolster short-term electoral support. Politicians consequently fail to enact sufficient regulations and make the necessary investments with regard to natural disaster prevention if the safeguard’s benefits manifest in the long term while placing burdens on constituents in the short. As such, they prefer distributing disaster aid as doing so garners election support. Solving the problems stemming from political motivations is only possible by establishing institutional mechanisms that increase democratic accountability and raise public awareness of the risks of natural disasters.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"170 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134130084","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}
Pub Date : 2019-06-30DOI: 10.26650/pb/ss10.2019.001.044
Oğuz Oyan
The political/administrative regime in Turkey has been radically transformed with the Constitutional Referendum held on 16 April, 2017. The new initiative nominalized a parliamentarian system which has been developed since 1876 with ups and downs, a constitutional legal order which came into being and developed with the Republic and the principle of the separation of powers brought by the 1961 Constitution. The system foreseen by the new Constitution was even beyond this: extreme concentration of power within the execution itself. In the Presidential Government System, the role of ministers turned into ordinarily appointed civil servants and they have lost their ability to assemble regularly, make decisions, prepare draft laws and submit them to the Parliament as a council. The administrative mentality in Presidential Government System does not rely on the principle of merit, instead, the relations in Presidential Government System are characterized with clientelism, nepotism and ideological affinities. The primary aim of this paper is to draw a framework for the transformation in public economic/public finance administration model and to do a critical analyze of the extent to which a monocratic model of administration can be a functional and to what extent it can remain outside of intra institutional conflicts. The main conclusion of this paper will be to state that Turkey’s priority is nothing other than to change this third world presidency regime and its administrative structure.
{"title":"The Transformation in Public Finance Administration","authors":"Oğuz Oyan","doi":"10.26650/pb/ss10.2019.001.044","DOIUrl":"https://doi.org/10.26650/pb/ss10.2019.001.044","url":null,"abstract":"The political/administrative regime in Turkey has been radically transformed with the Constitutional Referendum held on 16 April, 2017. The new initiative nominalized a parliamentarian system which has been developed since 1876 with ups and downs, a constitutional legal order which came into being and developed with the Republic and the principle of the separation of powers brought by the 1961 Constitution. The system foreseen by the new Constitution was even beyond this: extreme concentration of power within the execution itself. In the Presidential Government System, the role of ministers turned into ordinarily appointed civil servants and they have lost their ability to assemble regularly, make decisions, prepare draft laws and submit them to the Parliament as a council. The administrative mentality in Presidential Government System does not rely on the principle of merit, instead, the relations in Presidential Government System are characterized with clientelism, nepotism and ideological affinities. The primary aim of this paper is to draw a framework for the transformation in public economic/public finance administration model and to do a critical analyze of the extent to which a monocratic model of administration can be a functional and to what extent it can remain outside of intra institutional conflicts. The main conclusion of this paper will be to state that Turkey’s priority is nothing other than to change this third world presidency regime and its administrative structure.","PeriodicalId":313557,"journal":{"name":"34. International Public Finance Conference","volume":"147 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133801503","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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