Although tax avoidance and evasion concerns have long been recognised, tax compliance in emerging nations has received improved attention with the global and financial crises. This study examines the impacts of monetary policy and audit quality on tax avoidance of 295 public limited firms listed in the Pakistan Stock Exchange (PSX) between 2011 and 2020. Results of panel regression analyses show that the monetary policy interest rates affect the accounting tax avoidance and the Effective Tax Ratios (ETR) differently over time. In contrast, monetary policy is not substantial with the cash ETR, but the external audit fee negatively affects the tax avoidance indicators. These results provide an imperative consideration for practitioners and policymakers better to judge interest rates and their influence on tax behaviour to provide policy incentives for progressive taxation and sustainable development.
{"title":"MONETARY POLICY, AUDIT QUALITY AND TAX AVOIDANCE: A CASE OF PAKISTAN","authors":"Muhammad Khurram Shabbir, Ishtiaq Ahmad, D. Máté","doi":"10.3846/bm.2023.968","DOIUrl":"https://doi.org/10.3846/bm.2023.968","url":null,"abstract":"Although tax avoidance and evasion concerns have long been recognised, tax compliance in emerging nations has received improved attention with the global and financial crises. This study examines the impacts of monetary policy and audit quality on tax avoidance of 295 public limited firms listed in the Pakistan Stock Exchange (PSX) between 2011 and 2020. Results of panel regression analyses show that the monetary policy interest rates affect the accounting tax avoidance and the Effective Tax Ratios (ETR) differently over time. In contrast, monetary policy is not substantial with the cash ETR, but the external audit fee negatively affects the tax avoidance indicators. These results provide an imperative consideration for practitioners and policymakers better to judge interest rates and their influence on tax behaviour to provide policy incentives for progressive taxation and sustainable development.","PeriodicalId":346157,"journal":{"name":"International Scientific Conference „Business and Management“","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128133398","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 environmental, economic and social problems that are encountered in tourism today are largely due to the neglect of purposeful management. The reflection of these negatives affects the environment, leads to a loss of identity, and provokes a decrease in interest in tourist destinations. Therefore, the research purpose is to explore the possibilities for tourism in the new realities of sustainability, within the potential of certification to promote management and competitiveness. A holistic approach is used, combining observation, synthesis, analysis on secondary data. As a result, recommendations for competitiveness in the context of sustainability, applicable in tourism practice, are derived.
{"title":"CERTIFICATION AS A MANAGERIAL TOOL IN TOURISM: IDENTIFYING THE EFFECTS ON SUSTAINABILITY AND COMPETITIVENESS","authors":"M. Stankova, Svetoslav Kaleychev","doi":"10.3846/bm.2023.1011","DOIUrl":"https://doi.org/10.3846/bm.2023.1011","url":null,"abstract":"The environmental, economic and social problems that are encountered in tourism today are largely due to the neglect of purposeful management. The reflection of these negatives affects the environment, leads to a loss of identity, and provokes a decrease in interest in tourist destinations. Therefore, the research purpose is to explore the possibilities for tourism in the new realities of sustainability, within the potential of certification to promote management and competitiveness. A holistic approach is used, combining observation, synthesis, analysis on secondary data. As a result, recommendations for competitiveness in the context of sustainability, applicable in tourism practice, are derived.","PeriodicalId":346157,"journal":{"name":"International Scientific Conference „Business and Management“","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124253059","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}
Beatrice Wekhe Misorimaligayo, E. Ochieng, H. H. Osiolo
The purpose and main objective of the study was to carry out a systematic review of literature on ESG risks integration, management and reporting and its associated challenges and opportunities in the banking sector due to inadequacy in literature related to the aspects of strategy, governance, assessment, measurement, management, monitoring, reporting, culture and data and technology in emerging markets and some developed countries. Five steps in the systematic mapping process were employed and findings revealed the need for further investigation on ESG issues and policy action to focus on the scope, scale and magnitude of the associated challenges and opportunities.
{"title":"ESG RISKS INTEGRATION, MANAGEMENT, REPORTING AND COMPETITIVE OPPORTUNITIES IN COMMERCIAL BANKS – A SYSTEMATIC LITERATURE REVIEW","authors":"Beatrice Wekhe Misorimaligayo, E. Ochieng, H. H. Osiolo","doi":"10.3846/bm.2023.1021","DOIUrl":"https://doi.org/10.3846/bm.2023.1021","url":null,"abstract":"The purpose and main objective of the study was to carry out a systematic review of literature on ESG risks integration, management and reporting and its associated challenges and opportunities in the banking sector due to inadequacy in literature related to the aspects of strategy, governance, assessment, measurement, management, monitoring, reporting, culture and data and technology in emerging markets and some developed countries. Five steps in the systematic mapping process were employed and findings revealed the need for further investigation on ESG issues and policy action to focus on the scope, scale and magnitude of the associated challenges and opportunities.","PeriodicalId":346157,"journal":{"name":"International Scientific Conference „Business and Management“","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117329929","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}
Modern society increasingly adopts the products of companies, institutions, and organizations that provide credit services in order to meet its needs and improve general quality of life, as a result of which, when terminating a marriage, questions of a mandatory nature often arise, related to the determination of the nature of the obligations of the spouses and their division between the spouses, hence in divorce cases it is not uncommon for a third party to appear – a creditor whose interests must also be protected. In family relations cases, the protection of the public interest dominates, because the protection of the legal interests of the spouses as well as the creditors must be guaranteed, also the proportionality of the protection of the legal interests protected by the law between the parties has to be achieved, because everyone has the right to defend their violated rights, and the state must ensure the protection of these legal interests. The article discusses the protection of creditors in the divorce process in the countries of the European Union, Estonia, Latvia, Slovenia, Luxembourg, in which legal systems the possibility of ending a marriage out of court exists, also the assumptions made in the national legal acts and their application practice, ensuring the protection of creditors and distinguishing its implementation problematic aspects in the civil process, are assessed, as well as the analysis of the Republic of Lithuania’s 2023 January 1 amendments to the Civil Code related to divorce outside of court entered into force is performed.
{"title":"PROTECTION OF CREDITORS' INTERESTS IN AN EXTRAJUDICIAL DISSOLUTION","authors":"E. Trinkūnienė, Tatajana Viškelienė","doi":"10.3846/bm.2023.1043","DOIUrl":"https://doi.org/10.3846/bm.2023.1043","url":null,"abstract":"Modern society increasingly adopts the products of companies, institutions, and organizations that provide credit services in order to meet its needs and improve general quality of life, as a result of which, when terminating a marriage, questions of a mandatory nature often arise, related to the determination of the nature of the obligations of the spouses and their division between the spouses, hence in divorce cases it is not uncommon for a third party to appear – a creditor whose interests must also be protected. In family relations cases, the protection of the public interest dominates, because the protection of the legal interests of the spouses as well as the creditors must be guaranteed, also the proportionality of the protection of the legal interests protected by the law between the parties has to be achieved, because everyone has the right to defend their violated rights, and the state must ensure the protection of these legal interests. The article discusses the protection of creditors in the divorce process in the countries of the European Union, Estonia, Latvia, Slovenia, Luxembourg, in which legal systems the possibility of ending a marriage out of court exists, also the assumptions made in the national legal acts and their application practice, ensuring the protection of creditors and distinguishing its implementation problematic aspects in the civil process, are assessed, as well as the analysis of the Republic of Lithuania’s 2023 January 1 amendments to the Civil Code related to divorce outside of court entered into force is performed.","PeriodicalId":346157,"journal":{"name":"International Scientific Conference „Business and Management“","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116206191","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 heavily focus on advancing capital-intense high-tech production and exports for economic growth. The findings on seven European Union (EU) countries associated as the Baltic Sea region countries argue that despite more than 15 years in the EU, Latvia, Lithuania, Poland maintain dissimilar pattern compared to Sweden, Finland, but Estonia and Denmark are outliers in 2007–2021. Strong correlation between high-tech exports in total exports and income level per capita is detected only in Poland, Latvia, and Lithuania; weak and even negative in Sweden and Finland. Growing high-tech exports are resulted in greenhouse emissions reductions. Policy makers are recommended to modify the plans on digital transformation, productivity and the European Green Deal for sustainable and long-term effect.
{"title":"HIGH-TECH EXPORTS AND INCOMES IN THE BALTIC SEA REGION IN THE LONG-RUN: CAN HIGH-TECH BOOST GENERAL WELFARE IN THE ECONOMY?","authors":"Astra Auzina-Emsina","doi":"10.3846/bm.2023.1000","DOIUrl":"https://doi.org/10.3846/bm.2023.1000","url":null,"abstract":"Governments heavily focus on advancing capital-intense high-tech production and exports for economic growth. The findings on seven European Union (EU) countries associated as the Baltic Sea region countries argue that despite more than 15 years in the EU, Latvia, Lithuania, Poland maintain dissimilar pattern compared to Sweden, Finland, but Estonia and Denmark are outliers in 2007–2021. Strong correlation between high-tech exports in total exports and income level per capita is detected only in Poland, Latvia, and Lithuania; weak and even negative in Sweden and Finland. Growing high-tech exports are resulted in greenhouse emissions reductions. Policy makers are recommended to modify the plans on digital transformation, productivity and the European Green Deal for sustainable and long-term effect.","PeriodicalId":346157,"journal":{"name":"International Scientific Conference „Business and Management“","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127494342","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}
In the modern period, any country, including Georgia, is faced with the creation of a sustainable agricultural system that can maintain food security. Unfortunately, organic farming is still poorly developed in Georgia. The main goal of the study is to identify the transition challenges to organic farming in the agricultural sector of Georgia. As for methodologies – statistical observation, comparison and analysis were used; we have conducted a survey as well. The main finding of the study is that the lack of information and awareness among Georgian farmers about organic production is the most acute problem of the current period.
{"title":"ORGANIC FARMING AS A PRIORITY DIRECTION OF SUSTAINABLE DEVELOPMENT OF THE AGRICULTURAL SPHERE OF GEORGIA","authors":"Nanuli Okruashvili, Nino Paresashvili, N. Damenia","doi":"10.3846/bm.2023.1006","DOIUrl":"https://doi.org/10.3846/bm.2023.1006","url":null,"abstract":"In the modern period, any country, including Georgia, is faced with the creation of a sustainable agricultural system that can maintain food security. Unfortunately, organic farming is still poorly developed in Georgia. The main goal of the study is to identify the transition challenges to organic farming in the agricultural sector of Georgia. As for methodologies – statistical observation, comparison and analysis were used; we have conducted a survey as well. The main finding of the study is that the lack of information and awareness among Georgian farmers about organic production is the most acute problem of the current period.","PeriodicalId":346157,"journal":{"name":"International Scientific Conference „Business and Management“","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130347076","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}
Productivity is one of the main factors for economic growth and competitiveness and is widely used in national performance assessments and international comparisons. Human capital is one of the most important factors in increasing productivity. Investment in human capital is needed to increase productivity. From the government side, this can be achieved through tax policy, which include not only personal income taxes, but also tax rebates and refunds, as well as tax credits. To find the most efficient action model, it is necessary to find a tool to assess the impact of tax initiatives on productivity. The aim of this study is to assess whether and how tax policy could further improve productivity, particularly by development of human capital. The study’s authors used multiple non-linear regression method to evaluate impact of tax initiatives to labour productivity. The objective of the study is to assess the impact of taxes on productivity and possible tax credits or other more optimal tax solutions, to assess the potential personal income tax initiatives for professional growth. The study’s findings indicate that personal income tax rebates should be modified more economically than socially to encourage the professional development of human capital and increase labour productivity. The results for the Baltic States indicate that by granting a tax credit and lowering taxes by one percent, productivity might increase by two to three percent, while in countries with higher initial productivity levels, the impact is significantly smaller or even neutral.
{"title":"DIVERSION OF PERSONAL INCOME TAX CREDITS FOR THE PROFESSIONAL GROWTH OF HUMAN CAPITAL","authors":"Māris Jurušs, Arīna Galilejeva, Baiba Šmite-Roķe","doi":"10.3846/bm.2023.1031","DOIUrl":"https://doi.org/10.3846/bm.2023.1031","url":null,"abstract":"Productivity is one of the main factors for economic growth and competitiveness and is widely used in national performance assessments and international comparisons. Human capital is one of the most important factors in increasing productivity. Investment in human capital is needed to increase productivity. From the government side, this can be achieved through tax policy, which include not only personal income taxes, but also tax rebates and refunds, as well as tax credits. To find the most efficient action model, it is necessary to find a tool to assess the impact of tax initiatives on productivity. The aim of this study is to assess whether and how tax policy could further improve productivity, particularly by development of human capital. The study’s authors used multiple non-linear regression method to evaluate impact of tax initiatives to labour productivity. The objective of the study is to assess the impact of taxes on productivity and possible tax credits or other more optimal tax solutions, to assess the potential personal income tax initiatives for professional growth. The study’s findings indicate that personal income tax rebates should be modified more economically than socially to encourage the professional development of human capital and increase labour productivity. The results for the Baltic States indicate that by granting a tax credit and lowering taxes by one percent, productivity might increase by two to three percent, while in countries with higher initial productivity levels, the impact is significantly smaller or even neutral.","PeriodicalId":346157,"journal":{"name":"International Scientific Conference „Business and Management“","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131748422","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}
We can definitely state that consumer behavior is influenced by many factors. Age is one of the most significant and important demographic indicators, which are reflected in changes in consumer behavior, primarily in the growth and transformation of the needs of individualists. The primary foundation and purpose of the paper is to determine the influence and dependence of individual generational cohorts, respectively age, on the amount of money spent in the purchasing process, which will be enriched by a comparative analysis of the amount of money spent in retail and in the online space. Among the methods that we used in the article, we primarily include the graph analysis method supplemented by correlation analysis and linear regression. Primary data were obtained from a questionnaire survey of Slovak retail consumers. The last method used was the method of comparing results. We consider the model as a whole to be statistically significant in the case of Gen X, who makes purchases online, and the younger Gen Z in both variants of purchases (physical and online). The contribution is a suitable basis for further research.
{"title":"THE USE REGRESSION AND CORRELATION ANALYSIS IN GENERATIONAL STRATIFICATION AND CONSUMER BEHAVIOUR","authors":"Eva Nahalková Tesárová, A. Križanová","doi":"10.3846/bm.2023.949","DOIUrl":"https://doi.org/10.3846/bm.2023.949","url":null,"abstract":"We can definitely state that consumer behavior is influenced by many factors. Age is one of the most significant and important demographic indicators, which are reflected in changes in consumer behavior, primarily in the growth and transformation of the needs of individualists. The primary foundation and purpose of the paper is to determine the influence and dependence of individual generational cohorts, respectively age, on the amount of money spent in the purchasing process, which will be enriched by a comparative analysis of the amount of money spent in retail and in the online space. Among the methods that we used in the article, we primarily include the graph analysis method supplemented by correlation analysis and linear regression. Primary data were obtained from a questionnaire survey of Slovak retail consumers. The last method used was the method of comparing results. We consider the model as a whole to be statistically significant in the case of Gen X, who makes purchases online, and the younger Gen Z in both variants of purchases (physical and online). The contribution is a suitable basis for further research.","PeriodicalId":346157,"journal":{"name":"International Scientific Conference „Business and Management“","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123676899","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 article presents a literature review of green marketing and e-commerce during the pandemic. The purpose is to investigate green marketing and e-commerce management features during Covid-19. The method of scientific literature analysis helps to get acquainted with the works of other scientists, and research methods, to find material that confirms or contradicts the research facts, and to plan the work. E-commerce and green marketing during Covid-19 allow companies to increase sales and achieve strong market positions. Green marketing and e-commerce are very effective tools in Covid-19 period. These tools help the company to achieve income and profit. E-commerce helps to increase the number of customers, sales, and profit. Companies are struggling to make progress on the sustainable development agenda while facing higher commodity prices, rising production costs, energy shortages, and inflationary pressures that are reducing real household incomes. Sustainability is perceived as a competitive advantage that helps to improve the brand’s reputation in search of more profitable business opportunities. The Covid-19 pandemic has facilitated the implementation of sustainability programs, as well as the adoption of targeted initiatives, particularly related to green marketing and e-commerce management.
{"title":"GREEN MARKETING AND E-COMMERCE MANAGEMENT FEATURES DURING COVID-19","authors":"Margarita Išoraitė, Nikolaj Ambrusevič","doi":"10.3846/bm.2023.1016","DOIUrl":"https://doi.org/10.3846/bm.2023.1016","url":null,"abstract":"The article presents a literature review of green marketing and e-commerce during the pandemic. The purpose is to investigate green marketing and e-commerce management features during Covid-19. The method of scientific literature analysis helps to get acquainted with the works of other scientists, and research methods, to find material that confirms or contradicts the research facts, and to plan the work. E-commerce and green marketing during Covid-19 allow companies to increase sales and achieve strong market positions. Green marketing and e-commerce are very effective tools in Covid-19 period. These tools help the company to achieve income and profit. E-commerce helps to increase the number of customers, sales, and profit. Companies are struggling to make progress on the sustainable development agenda while facing higher commodity prices, rising production costs, energy shortages, and inflationary pressures that are reducing real household incomes. Sustainability is perceived as a competitive advantage that helps to improve the brand’s reputation in search of more profitable business opportunities. The Covid-19 pandemic has facilitated the implementation of sustainability programs, as well as the adoption of targeted initiatives, particularly related to green marketing and e-commerce management.","PeriodicalId":346157,"journal":{"name":"International Scientific Conference „Business and Management“","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121640068","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}
Effective public administration of any economy sector is a key prerequisite for the sustainable and, afterwards, advanced development of a country’s economy as a whole. Therefore, the purposes of the study are to analyse the institutional frame for the public administration of Ukraine’s agricultural economy sector and to assess its effectiveness by evaluating the agricultural exports dynamics in comparison with the total exports amount of Ukraine as the country’s exports are a powerful tool of its economic development advancement. Different tools and methods of scientific research were employed to conduct the presented research, like empirical analysis, comparative analysis, statistical analysis, a method of trends, data visualization tools like bar charts, etc. The analysis results show the agricultural products exports of Ukraine to be rather changeable through the researched time frame, though showing positive general trend with the projections being at the approximately the same level as that of the last analysed year having upward tendency.
{"title":"EFFECTIVE PUBLIC ADMINISTRATION OF AGRICULTURAL ECONOMY SECTOR TO ADVANCE A COUNTRY’S ECONOMIC DEVELOPMENT","authors":"O. Kiforenko","doi":"10.3846/bm.2023.1014","DOIUrl":"https://doi.org/10.3846/bm.2023.1014","url":null,"abstract":"Effective public administration of any economy sector is a key prerequisite for the sustainable and, afterwards, advanced development of a country’s economy as a whole. Therefore, the purposes of the study are to analyse the institutional frame for the public administration of Ukraine’s agricultural economy sector and to assess its effectiveness by evaluating the agricultural exports dynamics in comparison with the total exports amount of Ukraine as the country’s exports are a powerful tool of its economic development advancement. Different tools and methods of scientific research were employed to conduct the presented research, like empirical analysis, comparative analysis, statistical analysis, a method of trends, data visualization tools like bar charts, etc. The analysis results show the agricultural products exports of Ukraine to be rather changeable through the researched time frame, though showing positive general trend with the projections being at the approximately the same level as that of the last analysed year having upward tendency.","PeriodicalId":346157,"journal":{"name":"International Scientific Conference „Business and Management“","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114555486","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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