Pub Date : 2020-03-10DOI: 10.26675/jabe.v4i2.12570
A. Admin
{"title":"Front Matter of JABE Vol 4, Iss 2, March 2020","authors":"A. Admin","doi":"10.26675/jabe.v4i2.12570","DOIUrl":"https://doi.org/10.26675/jabe.v4i2.12570","url":null,"abstract":"","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48331232","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 at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchange from 2013 - 2017. Employing a purposive sampling technique, 10 mining and agricultural companies are taken as the samples out of 50 annual reports from 2013 - 2017 observed. The research employs the Moderated Regression Analysis (MRA) as the data analysis technique. The research results indicate that corporate social responsibility (CSR) variable does not influence tax avoidance and institutional ownership variable influences tax avoidance. Independent commissioner may weaken the effect of corporate social responsibility (CSR) on tax avoidance and strengthen the effect of institutional ownership on tax avoidance. The implication of this research is to examine the importance of tax payment and expectedly increase the community’s awareness, especially related parties, of the obligation to pay their taxes appropriately and, with the research’s results, the public is expected to be aware of the importance of paying taxes, especially large companies, so as not to take tax avoidance measures for Indonesia’s improved and stable economy.
{"title":"The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance","authors":"Baiq Fitri Arianti","doi":"10.26675/jabe.v4i2.8271","DOIUrl":"https://doi.org/10.26675/jabe.v4i2.8271","url":null,"abstract":"This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchange from 2013 - 2017. Employing a purposive sampling technique, 10 mining and agricultural companies are taken as the samples out of 50 annual reports from 2013 - 2017 observed. The research employs the Moderated Regression Analysis (MRA) as the data analysis technique. The research results indicate that corporate social responsibility (CSR) variable does not influence tax avoidance and institutional ownership variable influences tax avoidance. Independent commissioner may weaken the effect of corporate social responsibility (CSR) on tax avoidance and strengthen the effect of institutional ownership on tax avoidance. The implication of this research is to examine the importance of tax payment and expectedly increase the community’s awareness, especially related parties, of the obligation to pay their taxes appropriately and, with the research’s results, the public is expected to be aware of the importance of paying taxes, especially large companies, so as not to take tax avoidance measures for Indonesia’s improved and stable economy.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44816019","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}
A number of previous empirical studies found that, financially speaking, literate people tends to do budgeting, saving, controlling expenses, managing debt well, participating in stock market and planning pension fund, etc. In other words, the higher an individual’s knowledge and understanding of financial concept, the more likely they are to behave financially well in their daily life. Financial literacy is needed by everyone, including womenpreneur because not only they have to be able to manage their personal finance, they should also manage their business finance. Financially literate people are more likely to get access to external funding and to develop their business. This research aims to examine the role played by financial literacy on financial behavior of womenpreneur in Malang. Financial literacy was measured using 11 questions modified from Lusardi & Mitchell (2011) and financial behavior was measured using 8 questions taken from INFE. The sample was 95 respondents who were female (owners of) Micro, Small and Medium Enterprises in Malang. The data were collected using questionnaire. We used Partial Least Square with Smart PLS 3 to examine the variables. After the first bootstrapping process, we drop some invalid indicators and then perform the second bootstrapping. The result showed that all of the remaining indicators were valid and financial literacy had been found to have positive significant (influence) on financial behavior.
{"title":"The Role of Financial Literacy on Financial Behavior","authors":"Pipit Rosita Andarsari, Mega Noerman Ningtyas","doi":"10.26675/jabe.v4i1.8524","DOIUrl":"https://doi.org/10.26675/jabe.v4i1.8524","url":null,"abstract":"A number of previous empirical studies found that, financially speaking, literate people tends to do budgeting, saving, controlling expenses, managing debt well, participating in stock market and planning pension fund, etc. In other words, the higher an individual’s knowledge and understanding of financial concept, the more likely they are to behave financially well in their daily life. Financial literacy is needed by everyone, including womenpreneur because not only they have to be able to manage their personal finance, they should also manage their business finance. Financially literate people are more likely to get access to external funding and to develop their business. This research aims to examine the role played by financial literacy on financial behavior of womenpreneur in Malang. Financial literacy was measured using 11 questions modified from Lusardi & Mitchell (2011) and financial behavior was measured using 8 questions taken from INFE. The sample was 95 respondents who were female (owners of) Micro, Small and Medium Enterprises in Malang. The data were collected using questionnaire. We used Partial Least Square with Smart PLS 3 to examine the variables. After the first bootstrapping process, we drop some invalid indicators and then perform the second bootstrapping. The result showed that all of the remaining indicators were valid and financial literacy had been found to have positive significant (influence) on financial behavior. ","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43947543","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}
Arista Fauzi Kartika Sari, R. Rahmawati, H. al-Rasyid
The aim of this study is to release students of Islamic accounting course from secularism and capitalism. This research uses dialogic approach to raise the awareness of criticalmuslim students. The philosophical values of the French movie entitled “Le Grand Voyage” were taken as method of analysis. The reality of Islamic accounting students who are secularist and capitalist was then metaphorized into this film. The results of this study showed that the students could find not only material values, but also emotional values and spiritual values in accounting. There are several values that can be seen from the students’ story telling: material value , altruism value, love value, and spiritual value. It is hoped that this article could give an overview to Islamic accounting educators to provide accounting course accompanied by Islamic substance of tawheed.
{"title":"Le Grand Voyage: A Great Journey to Liberate Islamic Accounting Education from Utilitarianism and Secularism","authors":"Arista Fauzi Kartika Sari, R. Rahmawati, H. al-Rasyid","doi":"10.26675/jabe.v4i1.6402","DOIUrl":"https://doi.org/10.26675/jabe.v4i1.6402","url":null,"abstract":"The aim of this study is to release students of Islamic accounting course from secularism and capitalism. This research uses dialogic approach to raise the awareness of criticalmuslim students. The philosophical values of the French movie entitled “Le Grand Voyage” were taken as method of analysis. The reality of Islamic accounting students who are secularist and capitalist was then metaphorized into this film. The results of this study showed that the students could find not only material values, but also emotional values and spiritual values in accounting. There are several values that can be seen from the students’ story telling: material value , altruism value, love value, and spiritual value. It is hoped that this article could give an overview to Islamic accounting educators to provide accounting course accompanied by Islamic substance of tawheed.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42137616","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 objective of this scoping review is to map the existing literature that asses the relevance of undergraduate auditing education to meet contemporary audit practice. The scoping review followed the protocol outlined by Arksey and O'Malley (2005) that has five main stages: (1) identifying the research questions; (2) identifying relevant studies; (3) study selection; (4) charting the data, and (5) collating, summarizing and reporting the results. The studies reviewed were selected from three electronic databases: Proquest, Taylor & Francis, and Science Direct within 25 years time span (1995-2019). The results of the scoping review indicated that the majority of the studies recognize a shift both in terms of content and pedagogy to keep its relevance to professional demand. The shift needs to more emphasize on content as a gap still exists between auditing educators and practitioners.
{"title":"Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review","authors":"Diana Tien Irafahmi","doi":"10.26675/jabe.v4i1.9114","DOIUrl":"https://doi.org/10.26675/jabe.v4i1.9114","url":null,"abstract":"The objective of this scoping review is to map the existing literature that asses the relevance of undergraduate auditing education to meet contemporary audit practice. The scoping review followed the protocol outlined by Arksey and O'Malley (2005) that has five main stages: (1) identifying the research questions; (2) identifying relevant studies; (3) study selection; (4) charting the data, and (5) collating, summarizing and reporting the results. The studies reviewed were selected from three electronic databases: Proquest, Taylor & Francis, and Science Direct within 25 years time span (1995-2019). The results of the scoping review indicated that the majority of the studies recognize a shift both in terms of content and pedagogy to keep its relevance to professional demand. The shift needs to more emphasize on content as a gap still exists between auditing educators and practitioners.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42317499","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}
M. A. Rafsanjani, H. P. Pamungkas, Etika Dhewi Rahmawati
One dominant determinant of teacher psychological well-being is the problem of student discipline. This study seeks to describe how the process of student disciplin (seen of student misbehavior) may affect teacher psychological well-being (seen of enthusiasm and emotional exhaustion) by including a mediator variable, namely teacher-student relation. This study was conducted on 159 economics teachers of senior high schools in Malang (Malang City and Malang Regency) using a total population sampling. We used structural equation modeling (SEM) for data analysis, followed by a sobel test the mediating role of variable in teacher-student relationship. The results showed that student misbehavior had a negative effect on work enthusiasm but a positive effect on students' emotional exhaustion. This study also found that teacher-student relation mediate the relationship between student misbehavior and teacher psychological well-being. The results of this study explain the process of student misbehavior in establishing teacher-student relations which ultimately influences teacher work enthusiasm and emotional well-being.
{"title":"Does teacher-student relationship mediate the relation between student misbehavior and teacher psychological well-being?","authors":"M. A. Rafsanjani, H. P. Pamungkas, Etika Dhewi Rahmawati","doi":"10.26675/jabe.v4i1.8411","DOIUrl":"https://doi.org/10.26675/jabe.v4i1.8411","url":null,"abstract":"One dominant determinant of teacher psychological well-being is the problem of student discipline. This study seeks to describe how the process of student disciplin (seen of student misbehavior) may affect teacher psychological well-being (seen of enthusiasm and emotional exhaustion) by including a mediator variable, namely teacher-student relation. This study was conducted on 159 economics teachers of senior high schools in Malang (Malang City and Malang Regency) using a total population sampling. We used structural equation modeling (SEM) for data analysis, followed by a sobel test the mediating role of variable in teacher-student relationship. The results showed that student misbehavior had a negative effect on work enthusiasm but a positive effect on students' emotional exhaustion. This study also found that teacher-student relation mediate the relationship between student misbehavior and teacher psychological well-being. The results of this study explain the process of student misbehavior in establishing teacher-student relations which ultimately influences teacher work enthusiasm and emotional well-being.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47847162","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 was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality.
{"title":"Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality?","authors":"Lutfi Ardhani, Bambang Subroto, B. Hariadi","doi":"10.26675/jabe.v4i1.8145","DOIUrl":"https://doi.org/10.26675/jabe.v4i1.8145","url":null,"abstract":"This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality. ","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49298965","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}
A beginning teacher is someone who has just started his/her career as a teacher or someone who has just graduated from college and is working as a teacher. This transition from student to worker (as a teacher) is a critical period since it is often associated with stress (Dicke et al., 2015; Smith and Ingersoll 2004). This study examines the relationship between stress exposure (seen from stress exposure in class and outside class) and the psychological well-being of beginning teachers (seen from work enthusiasm and emotional exhaustion). This study is conducted on 325 beginning teachers of senior high schools in Malang as samples collected using a random sampling technique. The data are analyzed by using a Structural Equation Modeling (SEM). The results show that stress exposure in class and outside class has negative effect on work enthusiasm but, on the other hand, had positive effect on emotional exhaustion. This shows that stress exposure has significant effects on beginning teachers’ psychological well-being.
初任教师是指刚刚开始教师生涯的人，或者是刚刚从大学毕业并从事教师工作的人。从学生到工人（作为教师）的转变是一个关键时期，因为它通常与压力有关（Dicke et al.，2015；Smith和Ingersoll，2004年）。本研究考察了压力暴露（从课堂和课外的压力暴露来看）与初任教师的心理健康（从工作热情和情绪衰竭来看）之间的关系。本研究采用随机抽样方法对马朗市325名高中初任教师进行了抽样调查。通过使用结构方程建模（SEM）对数据进行分析。结果表明，课内外压力暴露对工作积极性有负面影响，但对情绪耗竭有积极影响。这表明压力暴露对初任教师的心理健康有显著影响。
{"title":"Stress Exposure and Psychological Well-being: Study on Beginning Teacher","authors":"M. A. Rafsanjani, Etika Dhewi Rahmawati","doi":"10.26675/JABE.V3I2.5757","DOIUrl":"https://doi.org/10.26675/JABE.V3I2.5757","url":null,"abstract":"A beginning teacher is someone who has just started his/her career as a teacher or someone who has just graduated from college and is working as a teacher. This transition from student to worker (as a teacher) is a critical period since it is often associated with stress (Dicke et al., 2015; Smith and Ingersoll 2004). This study examines the relationship between stress exposure (seen from stress exposure in class and outside class) and the psychological well-being of beginning teachers (seen from work enthusiasm and emotional exhaustion). This study is conducted on 325 beginning teachers of senior high schools in Malang as samples collected using a random sampling technique. The data are analyzed by using a Structural Equation Modeling (SEM). The results show that stress exposure in class and outside class has negative effect on work enthusiasm but, on the other hand, had positive effect on emotional exhaustion. This shows that stress exposure has significant effects on beginning teachers’ psychological well-being.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46961142","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 focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.
{"title":"The Determinant Factors of Performance of Provincial Governments in Indonesia","authors":"Hadi Jauhari, Evada Dewata","doi":"10.26675/JABE.V3I2.5591","DOIUrl":"https://doi.org/10.26675/JABE.V3I2.5591","url":null,"abstract":"The focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45681972","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 empirically the influence of pay satisfaction, role conflict and role ambiguity on auditor turnover intention, which are mediated by job satisfaction. A number of 168 auditors who work for Public Accounting Firms in East Java participated in this research. The data is analyzed using PLS (Partial Least Squares). The result shows that pay satisfaction positively influences job satisfaction and negatively influences auditors’ turnover intention. Role conflict does not have any direct influence to job satisfaction but has a direct positive influence toward turnover intention. Role Ambiguity positively influences job satisfaction and negatively influences auditors’ turnover intention. Besides, this research also reveals that job satisfaction has a partial mediation effect between pay satisfaction and auditors’ turnover intention and has a full mediation effect between role ambiguity and auditors’ turnover intention, but it has no mediation effect between role conflict and auditors’ turnover intention.
{"title":"Turnover Intention in Public Accountant Firms of East Java","authors":"I. Setiawan, N. Nurkholis, B. Hariadi","doi":"10.26675/JABE.V3I2.4735","DOIUrl":"https://doi.org/10.26675/JABE.V3I2.4735","url":null,"abstract":"This research aims to investigate empirically the influence of pay satisfaction, role conflict and role ambiguity on auditor turnover intention, which are mediated by job satisfaction. A number of 168 auditors who work for Public Accounting Firms in East Java participated in this research. The data is analyzed using PLS (Partial Least Squares). The result shows that pay satisfaction positively influences job satisfaction and negatively influences auditors’ turnover intention. Role conflict does not have any direct influence to job satisfaction but has a direct positive influence toward turnover intention. Role Ambiguity positively influences job satisfaction and negatively influences auditors’ turnover intention. Besides, this research also reveals that job satisfaction has a partial mediation effect between pay satisfaction and auditors’ turnover intention and has a full mediation effect between role ambiguity and auditors’ turnover intention, but it has no mediation effect between role conflict and auditors’ turnover intention.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47293413","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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