Pub Date : 2019-11-27DOI: 10.1504/ijca.2019.10025534
Donna L. Whitten, Tantatape Brahmasrene
This study explores the attitudes of accounting reporting standard-setters towards cash flows and the impact on cash flow per share (CFPS) on share price. Included are companies headquartered in the USA, where generally accepted accounting principles (US GAAP) is adhered to and reporting CFPS is prohibited, and Canada, where international financial reporting standards (IFRS) has been adopted and companies are free to report CFPS. The results indicate differences exist. First, the firm's country where headquartered is highly significant in determining share price. Next, whether earnings per share (EPS) was positive or negative is significant. Finally, for US based companies, CFPS was significant when EPS was positive, but insignificant when EPS was negative. Conversely, for those firms that are headquartered in Canada, CFPS is highly significant whether EPS is positive or negative.
{"title":"Accounting reporting standards: attitudes toward cash flow reporting and the impact on share price","authors":"Donna L. Whitten, Tantatape Brahmasrene","doi":"10.1504/ijca.2019.10025534","DOIUrl":"https://doi.org/10.1504/ijca.2019.10025534","url":null,"abstract":"This study explores the attitudes of accounting reporting standard-setters towards cash flows and the impact on cash flow per share (CFPS) on share price. Included are companies headquartered in the USA, where generally accepted accounting principles (US GAAP) is adhered to and reporting CFPS is prohibited, and Canada, where international financial reporting standards (IFRS) has been adopted and companies are free to report CFPS. The results indicate differences exist. First, the firm's country where headquartered is highly significant in determining share price. Next, whether earnings per share (EPS) was positive or negative is significant. Finally, for US based companies, CFPS was significant when EPS was positive, but insignificant when EPS was negative. Conversely, for those firms that are headquartered in Canada, CFPS is highly significant whether EPS is positive or negative.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126562323","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 : 2019-11-27DOI: 10.1504/ijca.2019.10025189
Eduardo Rivera Vicencio
Historically, the government of large corporations (corporate governance) were transforming society as a whole into a government over all others, inducing the development of a series of government apparatuses and knowledge. Having as a central axis the economy, which materialises in neoliberalism, this new governmentality begins its period of consolidation after the abandonment of the gold standard in 1971. In these almost 50 years, it has developed by the hand of corporate governance, the greatest economic inequality, a huge precariousness of the working class and the strong increase in the social costs of capitalism. This paper describes the process of concentration of wealth and its effects on society. During this period, there is also a displacement of the central axis of capitalism and its system of appropriation, as it was the system of capitalist production, by appropriation through the financial-monetary system (indirect appropriation), together with the transfer of state planning to private companies. Finally, this paper describes the weaknesses of the current system of capitalist appropriation and the end of the Anglo-American financial empire.
{"title":"Inequality,Precariousness and Social Costs of Capitalism. In the Era of Corporate Governmentality.","authors":"Eduardo Rivera Vicencio","doi":"10.1504/ijca.2019.10025189","DOIUrl":"https://doi.org/10.1504/ijca.2019.10025189","url":null,"abstract":"Historically, the government of large corporations (corporate governance) were transforming society as a whole into a government over all others, inducing the development of a series of government apparatuses and knowledge. Having as a central axis the economy, which materialises in neoliberalism, this new governmentality begins its period of consolidation after the abandonment of the gold standard in 1971. In these almost 50 years, it has developed by the hand of corporate governance, the greatest economic inequality, a huge precariousness of the working class and the strong increase in the social costs of capitalism. This paper describes the process of concentration of wealth and its effects on society. During this period, there is also a displacement of the central axis of capitalism and its system of appropriation, as it was the system of capitalist production, by appropriation through the financial-monetary system (indirect appropriation), together with the transfer of state planning to private companies. Finally, this paper describes the weaknesses of the current system of capitalist appropriation and the end of the Anglo-American financial empire.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121581601","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 main objective of this study is to examine the effects of management control instruments on the financial performance of Cameroonian small and medium size enterprises (SMEs). The data used is that collected within the framework of the project on the performance of companies in French speaking African countries and the sample is made up of 389 SMEs. The empirical analysis is carried out in two stages: an exploratory stage and a confirmation of the statistical analysis. The results show that a large proportion of SMEs (70,18%) remain focused on traditional tools (calculation of costs and budgets). Also, the share of SMEs that associate modern tools to traditional ones is low; 21% of SMEs use dashboards and 9% use tools like benchmarking or the ABC method. The results of the analysis shows that only the combined use of traditional and modern tools have a significant effect on the financial performance of SMEs.
{"title":"Management control instruments in SMEs: types and their effects on performance","authors":"Alain Takoudjou Nimpa, Clovis Miamo Wendji, Camille Kamga Wendji","doi":"10.1504/ijca.2019.103834","DOIUrl":"https://doi.org/10.1504/ijca.2019.103834","url":null,"abstract":"The main objective of this study is to examine the effects of management control instruments on the financial performance of Cameroonian small and medium size enterprises (SMEs). The data used is that collected within the framework of the project on the performance of companies in French speaking African countries and the sample is made up of 389 SMEs. The empirical analysis is carried out in two stages: an exploratory stage and a confirmation of the statistical analysis. The results show that a large proportion of SMEs (70,18%) remain focused on traditional tools (calculation of costs and budgets). Also, the share of SMEs that associate modern tools to traditional ones is low; 21% of SMEs use dashboards and 9% use tools like benchmarking or the ABC method. The results of the analysis shows that only the combined use of traditional and modern tools have a significant effect on the financial performance of SMEs.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126847013","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 : 2018-12-18DOI: 10.1504/IJCA.2018.10017895
Roy Liff, G. Wahlström
This article examines senior bank managers' evaluations of other banks in the interbank market during times of financial crisis. We conclude that the fair value principle demands greater awareness of the need for reputational monitoring, evaluation by thick trust and scepticism towards numbers. Monitoring during crisis includes neither historical cost nor fair value numbers, because numbers are distrusted. Consequently, valuation principles may not explain contagion effects during crisis.
{"title":"The relevance of valuation principles in a financial crisis: senior bank managers' evaluations of other banks on the interbank market","authors":"Roy Liff, G. Wahlström","doi":"10.1504/IJCA.2018.10017895","DOIUrl":"https://doi.org/10.1504/IJCA.2018.10017895","url":null,"abstract":"This article examines senior bank managers' evaluations of other banks in the interbank market during times of financial crisis. We conclude that the fair value principle demands greater awareness of the need for reputational monitoring, evaluation by thick trust and scepticism towards numbers. Monitoring during crisis includes neither historical cost nor fair value numbers, because numbers are distrusted. Consequently, valuation principles may not explain contagion effects during crisis.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133998650","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 : 2018-12-18DOI: 10.1504/IJCA.2018.10017887
S. Lodh
This paper is an attempt to assess the duality check of wealth determination through contemporary corporate reporting. In enhancing such a theory of interest, it is argued that there is a necessity to use methodical discretions; which ultimately can 'inform and reflect the implicit epistemology and metaphysics' (Ravenscroft and Williams, 2009) of our discipline of accounting. From extant accounting literature using two metaphors - sign and referent (Baudrillard, 1983, 1994a, 1994b); in a dynamic environment, it is argued that prevalent accounting standards such as IFRS (or otherwise) are considered to be signs and have epistemic objectivity. That is, the determination of wealth (in accounting) based on the current signs is objective. At the referent level, it is argued that the determination of wealth for an enterprise is considered to be subjective; which, as always, requires augmentation.
{"title":"Conventional accounting in determining an enterprise's wealth: sign or referent - a theoretical discourse for augmentation","authors":"S. Lodh","doi":"10.1504/IJCA.2018.10017887","DOIUrl":"https://doi.org/10.1504/IJCA.2018.10017887","url":null,"abstract":"This paper is an attempt to assess the duality check of wealth determination through contemporary corporate reporting. In enhancing such a theory of interest, it is argued that there is a necessity to use methodical discretions; which ultimately can 'inform and reflect the implicit epistemology and metaphysics' (Ravenscroft and Williams, 2009) of our discipline of accounting. From extant accounting literature using two metaphors - sign and referent (Baudrillard, 1983, 1994a, 1994b); in a dynamic environment, it is argued that prevalent accounting standards such as IFRS (or otherwise) are considered to be signs and have epistemic objectivity. That is, the determination of wealth (in accounting) based on the current signs is objective. At the referent level, it is argued that the determination of wealth for an enterprise is considered to be subjective; which, as always, requires augmentation.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130104238","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 : 2018-12-18DOI: 10.1504/IJCA.2018.10017900
Juliana Gonçalves de Araújo, Francisco José Sobreira de Matos, João Gabriel Nascimento de Araújo
This study was based on bibliographical research, based on Weber's framework, aiming to discuss the existing relationship between accounting science and bureaucratic domination perpetuated by the model of rational companies. Weber's contributions in the literature on domination and power, as well as the analysis of its forms, are presented, not departing from the foundation of the origin of modern capitalism. In addition, the concepts derived from the accounting and its relations with the bureaucratic aspects of Weber are presented, given the strategy adopted of this study the literary revision. The discussion of this study evidences the intrinsic participation of legal, impersonal and rational aspects to the accounting. In addition, the study brings contributions to add such aspects in proposed organisational models, such as that presented by Alves (2003).
{"title":"Accounting as a tool for maintenance of bureaucratic domination","authors":"Juliana Gonçalves de Araújo, Francisco José Sobreira de Matos, João Gabriel Nascimento de Araújo","doi":"10.1504/IJCA.2018.10017900","DOIUrl":"https://doi.org/10.1504/IJCA.2018.10017900","url":null,"abstract":"This study was based on bibliographical research, based on Weber's framework, aiming to discuss the existing relationship between accounting science and bureaucratic domination perpetuated by the model of rational companies. Weber's contributions in the literature on domination and power, as well as the analysis of its forms, are presented, not departing from the foundation of the origin of modern capitalism. In addition, the concepts derived from the accounting and its relations with the bureaucratic aspects of Weber are presented, given the strategy adopted of this study the literary revision. The discussion of this study evidences the intrinsic participation of legal, impersonal and rational aspects to the accounting. In addition, the study brings contributions to add such aspects in proposed organisational models, such as that presented by Alves (2003).","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134227798","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 : 2018-12-18DOI: 10.1504/IJCA.2018.10017902
Eduardo Rivera Vicencio
The contribution of this work is to describe the conformation of the primitive accumulation, taking as a central theme the capitalist spirit. In this way, different characteristics of the dominant discourse on the capitalist spirit are addressed, as well as institutions to which some authors attribute a fundamental importance in the development of capitalism. In this process of description, manifestations of power relations are incorporated, which help to partially break down what Foucault calls capitalist governmentality, from a critical economic perspective. In this work, the conformation of primitive accumulation is treated as part of the conformation of capitalist governmentality. This is how, through the characteristics and institutions of the capitalist spirit and with the support of economic and historical aspects, one finds the real institutionalised elements of the origin of capitalism and primitive accumulation such as dispossession, slavery, corruption, speculation and the perpetuation of social differences.
{"title":"Conformation of the primitive accumulation and capitalist spirit. Theory of corporate governmentality","authors":"Eduardo Rivera Vicencio","doi":"10.1504/IJCA.2018.10017902","DOIUrl":"https://doi.org/10.1504/IJCA.2018.10017902","url":null,"abstract":"The contribution of this work is to describe the conformation of the primitive accumulation, taking as a central theme the capitalist spirit. In this way, different characteristics of the dominant discourse on the capitalist spirit are addressed, as well as institutions to which some authors attribute a fundamental importance in the development of capitalism. In this process of description, manifestations of power relations are incorporated, which help to partially break down what Foucault calls capitalist governmentality, from a critical economic perspective. In this work, the conformation of primitive accumulation is treated as part of the conformation of capitalist governmentality. This is how, through the characteristics and institutions of the capitalist spirit and with the support of economic and historical aspects, one finds the real institutionalised elements of the origin of capitalism and primitive accumulation such as dispossession, slavery, corruption, speculation and the perpetuation of social differences.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"87 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128158412","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 : 2018-07-06DOI: 10.1504/IJCA.2018.10014001
Abdalmuttaleb Al-Sartawi
A number of factors have been derived by the agency theory framework such as ownership structure, institutional ownership (INO), and corporate governance (CG), which can be used to explain the differences in the level of online financial disclosure. Corporate governance is greatly welcomed in business practices of today along with corporate social responsibility (CSR) reporting patterns to bridge the gaps of business failings and indiscretions noticed in the materiality of issues reported. Consequently, this study aims to investigate the relationship between these regulating tools and online financial disclosure in the GCC; hence, contributing empirical evidence to interested parties - users, preparers, regulators and researchers in the GCC countries about the importance and the benefits of the online financial disclosure in attracting investors and in maintaining the rights of the users and the shareholders of financial information. The results indicate that the total level of OFD was 77%, where it has is a positive and significant relationship with corporate governance. The results also found a significant relationship between OFD and firm size, leverage and industry type. Finally, the study recommends that policy makers and regulators make use of information from this research in setting new policies on online financial disclosure.
{"title":"Institutional ownership, social responsibility, corporate governance and online financial disclosure","authors":"Abdalmuttaleb Al-Sartawi","doi":"10.1504/IJCA.2018.10014001","DOIUrl":"https://doi.org/10.1504/IJCA.2018.10014001","url":null,"abstract":"A number of factors have been derived by the agency theory framework such as ownership structure, institutional ownership (INO), and corporate governance (CG), which can be used to explain the differences in the level of online financial disclosure. Corporate governance is greatly welcomed in business practices of today along with corporate social responsibility (CSR) reporting patterns to bridge the gaps of business failings and indiscretions noticed in the materiality of issues reported. Consequently, this study aims to investigate the relationship between these regulating tools and online financial disclosure in the GCC; hence, contributing empirical evidence to interested parties - users, preparers, regulators and researchers in the GCC countries about the importance and the benefits of the online financial disclosure in attracting investors and in maintaining the rights of the users and the shareholders of financial information. The results indicate that the total level of OFD was 77%, where it has is a positive and significant relationship with corporate governance. The results also found a significant relationship between OFD and firm size, leverage and industry type. Finally, the study recommends that policy makers and regulators make use of information from this research in setting new policies on online financial disclosure.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129976507","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 : 2018-07-06DOI: 10.1504/IJCA.2018.10013996
Louis Ndjetcheu
Recently there have been several articles focusing on environmental accounting in developed countries. On the contrary, findings which analyse this phenomenon in francophone Africa are rare, if not inexistent. The objective of this article is to re-examine the OHADA accounting model following the ratification of several laws and conventions by most of these countries and which regulate the propagation of environmental and social information by some African enterprises whose activities have negative consequences on the society. A qualitative analysis of the chart of accounts and OHADA financial statements based on a grill emulated from the study of Ernst and Ernst (1978) enables to suggest that the OHADA model does not conform to the different laws and conventions relative to environmental issues. This enables us to confirm that in OHADA countries the legal framework is in advance with respect to accounting law. This remark is a reflection of the bad governance of the OHADA institution in terms of adaption of the accounting model faced with the needs of the users and environmental transformations.
最近有几篇文章关注发达国家的环境会计。相反，分析非洲法语国家这一现象的研究结果即使不是不存在，也是很少的。本文的目的是在大多数这些国家批准了几项法律和公约之后重新审视OHADA会计模式，这些法律和公约规范了一些非洲企业的环境和社会信息的传播，这些企业的活动对社会产生了负面影响。基于Ernst and Ernst(1978)研究中模拟的烤架对会计科目表和OHADA财务报表进行定性分析，可以表明OHADA模型不符合与环境问题相关的不同法律和惯例。这使我们能够确认，在OHADA国家的法律框架是超前的会计法律。这句话反映了OHADA机构在面对用户需求和环境转型的会计模式适应方面的治理不善。
{"title":"Accounting models challenged by environmental preoccupations: an analysis based on the OHADA accounting law","authors":"Louis Ndjetcheu","doi":"10.1504/IJCA.2018.10013996","DOIUrl":"https://doi.org/10.1504/IJCA.2018.10013996","url":null,"abstract":"Recently there have been several articles focusing on environmental accounting in developed countries. On the contrary, findings which analyse this phenomenon in francophone Africa are rare, if not inexistent. The objective of this article is to re-examine the OHADA accounting model following the ratification of several laws and conventions by most of these countries and which regulate the propagation of environmental and social information by some African enterprises whose activities have negative consequences on the society. A qualitative analysis of the chart of accounts and OHADA financial statements based on a grill emulated from the study of Ernst and Ernst (1978) enables to suggest that the OHADA model does not conform to the different laws and conventions relative to environmental issues. This enables us to confirm that in OHADA countries the legal framework is in advance with respect to accounting law. This remark is a reflection of the bad governance of the OHADA institution in terms of adaption of the accounting model faced with the needs of the users and environmental transformations.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"8 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120860555","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 : 2018-07-06DOI: 10.1504/IJCA.2018.10013999
G. Wahlström
This study explains how senior bank managers in two of the worlds' 100 greatest banks act and react on the interbank market. Interviews with senior managers revealed that top management was continuously monitoring other banks. As a crisis appeared to be unfolding, top executives took a step forward and withdrew credit to certain other banks, sidestepping the formal hierarchical credit process used in normal times. This behaviour enabled fast action - a necessity in time-limited crises. Their fast action meant that the two banks had none of the losses experienced in other banks during the global financial crisis of 2007-2009.
{"title":"When and why do collective heuristics perform well? The case of the interbank market","authors":"G. Wahlström","doi":"10.1504/IJCA.2018.10013999","DOIUrl":"https://doi.org/10.1504/IJCA.2018.10013999","url":null,"abstract":"This study explains how senior bank managers in two of the worlds' 100 greatest banks act and react on the interbank market. Interviews with senior managers revealed that top management was continuously monitoring other banks. As a crisis appeared to be unfolding, top executives took a step forward and withdrew credit to certain other banks, sidestepping the formal hierarchical credit process used in normal times. This behaviour enabled fast action - a necessity in time-limited crises. Their fast action meant that the two banks had none of the losses experienced in other banks during the global financial crisis of 2007-2009.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122413772","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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