Communication of social dimensions of the company plays a key role in the sustainable development of organizations. The aim of this empirical study is to analyze the extent to which German and American companies report on human capital indicators via their websites and the factors that can influence them. A content analysis of the annual sustainability reports of 60 companies listed in the DAX 30 and in the Fortune 500 (top 30 companies) was conducted. Our findings show that Europe`s leading position in sustainability reporting is undeniable, and on the other hand, online disclosure on human capital in the USA is still scarce and in its early stages. The factors influencing it are: sector in which the company operates and country where the company is headquartered. They also show that indicators such as number of employees, gender diversity of employees, and gender diversity of top employees are widely reported, while other indicators such as absenteeism, accidents and diseases at workplace, job stability and seniority are not used to a high extent.
{"title":"Human Capital Reporting Practices of German and American Companies","authors":"M. Bednárová, Roman Klimko, Patrik Klimko","doi":"10.4192/1577-8517-V17_3","DOIUrl":"https://doi.org/10.4192/1577-8517-V17_3","url":null,"abstract":"Communication of social dimensions of the company plays a key role in the sustainable development of organizations. The aim of this empirical study is to analyze the extent to which German and American companies report on human capital indicators via their websites and the factors that can influence them. A content analysis of the annual sustainability reports of 60 companies listed in the DAX 30 and in the Fortune 500 (top 30 companies) was conducted. Our findings show that Europe`s leading position in sustainability reporting is undeniable, and on the other hand, online disclosure on human capital in the USA is still scarce and in its early stages. The factors influencing it are: sector in which the company operates and country where the company is headquartered. They also show that indicators such as number of employees, gender diversity of employees, and gender diversity of top employees are widely reported, while other indicators such as absenteeism, accidents and diseases at workplace, job stability and seniority are not used to a high extent.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115530228","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 request from a powerful customer to exchange information electronically is an important external stimulus to the business strategy of a supplier. Prior research indicates that sub-optimal benefits, if any, are the typical result of such a stimulus. In this research, B2B ecommerce alignment between business strategy and IT strategy is proposed as a determinant of enhanced business benefits from electronic information exchange. A multiple case study approach in the Australian automotive industry is used to examine this proposition. As more electronic information is exchanged using a range of electronic modes, thus creating complex interorganizational systems, this research provides insights for suppliers about how to achieve greater benefits from B2B e-commerce.
{"title":"Determining benefits from B2B e-commerce : a strategic approach","authors":"G. Tanewski, P. Collier, S. Leech","doi":"10.4192/1577-8517-V3_4","DOIUrl":"https://doi.org/10.4192/1577-8517-V3_4","url":null,"abstract":"A request from a powerful customer to exchange information electronically is an\u0000important external stimulus to the business strategy of a supplier. Prior research indicates that\u0000sub-optimal benefits, if any, are the typical result of such a stimulus. In this research, B2B ecommerce\u0000alignment between business strategy and IT strategy is proposed as a determinant\u0000of enhanced business benefits from electronic information exchange. A multiple case study\u0000approach in the Australian automotive industry is used to examine this proposition. As more\u0000electronic information is exchanged using a range of electronic modes, thus creating complex\u0000interorganizational systems, this research provides insights for suppliers about how to achieve\u0000greater benefits from B2B e-commerce.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123294524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the application of cluster analysis in the accounting domain, particularly discrepancy detection in audit. Cluster analysis groups data so that points within a single group or cluster are similar to one another and distinct from points in other clusters. Clustering has been shown to be a good candidate for anomaly detection. The purpose of this study is to examine the use of clustering technology to automate fraud filtering during an audit. We use cluster analysis to help auditors focus their efforts when evaluating group life insurance claims. Claims with similar characteristics have been grouped together and small-population clusters have been flagged for further investigation. Some dominant characteristics of those clusters which have been flagged are large beneficiary payment, large interest payment amounts, and long lag between submission and payment.
{"title":"Cluster Analysis for Anomaly Detection in Accounting Data: An Audit Approach 1","authors":"Sutapat Thiprungsri, M. Vasarhelyi","doi":"10.4192/1577-8517-V11_4","DOIUrl":"https://doi.org/10.4192/1577-8517-V11_4","url":null,"abstract":"This study examines the application of cluster analysis in the accounting domain, particularly discrepancy detection in audit. Cluster analysis groups data so that points within a single group or cluster are similar to one another and distinct from points in other clusters. Clustering has been shown to be a good candidate for anomaly detection. The purpose of this study is to examine the use of clustering technology to automate fraud filtering during an audit. We use cluster analysis to help auditors focus their efforts when evaluating group life insurance claims. Claims with similar characteristics have been grouped together and small-population clusters have been flagged for further investigation. Some dominant characteristics of those clusters which have been flagged are large beneficiary payment, large interest payment amounts, and long lag between submission and payment.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"48 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115728311","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}
Many recent surveys and articles have shown that consumers have "Internet transaction anxiety." This study explores specific transaction anxieties related to the services provided by several prominent e-commerce assurance services. Results indicate that consumers are most concerned about their personal information both as it is being transmitted over the Internet and when it is being handled remotely by an e-commerce vendor. However, there is no significant relationship between having major reservations about purchasing via the Internet and actually doing so. Also, the majority of subjects in this study did not recognize assurance service seals designed to alleviate transaction anxieties. A personal safe shopping guarantee from a reputable e-commerce vendor (e.g. Amazon.com) appears to be as effective at alleviating consumer anxiety as a Web assurance seal from an assurance service.
{"title":"Internet transaction anxiety & recognition of assurance services","authors":"J. B. E. White","doi":"10.4192/1577-8517-V1_2","DOIUrl":"https://doi.org/10.4192/1577-8517-V1_2","url":null,"abstract":"Many recent surveys and articles have shown that consumers have \"Internet \u0000transaction anxiety.\" This study explores specific transaction anxieties related to the services \u0000provided by several prominent e-commerce assurance services. Results indicate that \u0000consumers are most concerned about their personal information both as it is being transmitted \u0000over the Internet and when it is being handled remotely by an e-commerce vendor. However, \u0000there is no significant relationship between having major reservations about purchasing via \u0000the Internet and actually doing so. Also, the majority of subjects in this study did not recognize \u0000assurance service seals designed to alleviate transaction anxieties. A personal safe shopping \u0000guarantee from a reputable e-commerce vendor (e.g. Amazon.com) appears to be as effective \u0000at alleviating consumer anxiety as a Web assurance seal from an assurance service.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129870594","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}
Fraud is a million dollar business and it is increa sing every year. Both internal and external fraud present a substantial cost to ou r economy worldwide. A review of the academic literature learns that the academic commun ity only addresses external fraud and how to detect this type of fraud. Little or no effo rt to our knowledge has been put in investigating how to prevent and to detect internal fraud, which we call 'internal fraud risk reduction'. Taking together the urge for research i n internal fraud and the lack of it in academic literature, research to reduce internal fr aud risk is pivotal. Only after having a framework in which to implement empirical research, this topic can further be investigated. In this paper we present the IFR≤ framework, deduced from both the academic literature and from current business practices, where the core of this framework suggests to use a data mining approach.
{"title":"A Framework for Internal Fraud Risk Reduction at IT Integrating Business Processes, The IFR² Framework","authors":"Mieke Jans, N. Lybaert, K. Vanhoof","doi":"10.4192/1577-8517-V9_1","DOIUrl":"https://doi.org/10.4192/1577-8517-V9_1","url":null,"abstract":"Fraud is a million dollar business and it is increa sing every year. Both internal and external fraud present a substantial cost to ou r economy worldwide. A review of the academic literature learns that the academic commun ity only addresses external fraud and how to detect this type of fraud. Little or no effo rt to our knowledge has been put in investigating how to prevent and to detect internal fraud, which we call 'internal fraud risk reduction'. Taking together the urge for research i n internal fraud and the lack of it in academic literature, research to reduce internal fr aud risk is pivotal. Only after having a framework in which to implement empirical research, this topic can further be investigated. In this paper we present the IFR≤ framework, deduced from both the academic literature and from current business practices, where the core of this framework suggests to use a data mining approach.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127612284","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}
During the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been directly affected by this change. Although the main objective of this paper is to study the use of the Internet by Spanish companies to disclose financial information, we also discuss about the reasons of companies to use the new technologies to communicate with interested parties and its consequences. The empirical research is based on companies listed on the Madrid stock exchange , we analyse not only the information provided, but also the factors that explain the different attitudes of companies towards this vehicle for investors relationships. The results show that size is the main factor that explains not only the quantity but also the quality of financial information.
{"title":"The use of the internet for corporate reporting by Spanish companies","authors":"Manuel Larrán Jorge, B. Giner","doi":"10.4192/1577-8517-V2_3","DOIUrl":"https://doi.org/10.4192/1577-8517-V2_3","url":null,"abstract":"During the last decade there has been a profound revolution in the information\u0000technology by means of the Internet, and obviously accounting has been directly affected by\u0000this change. Although the main objective of this paper is to study the use of the Internet by\u0000Spanish companies to disclose financial information, we also discuss about the reasons of\u0000companies to use the new technologies to communicate with interested parties and its\u0000consequences. The empirical research is based on companies listed on the Madrid stock\u0000exchange , we analyse not only the information provided, but also the factors that explain the\u0000different attitudes of companies towards this vehicle for investors relationships. The results\u0000show that size is the main factor that explains not only the quantity but also the quality of\u0000financial information.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116874736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper examines the existence and adequacy of implemented Computerized Accounting Information Systems (CAIS) security controls to prevent, detect and correct security breaches in Saudi organizations. An empirical survey, using a self-administered questionnaire, was carried out to achieve this purpose. Five hundred questionnaires were distributed on a random sample of Saudi organizations. Two hundred and seventy five valid, usable questionnaires were collected and analyzed. The results of the study highlight a number of inadequately implemented CAIS security controls, and some suggestions and recommendations are introduced to strengthen the weak points and to close the loopholes in the present CAIS security controls in Saudi organizations. From a practical standpoint, managers, auditors, IT users and practitioners alike stand to gain from the findings of this study. The results could enable them to better understand and secure their CAIS and to champion IT development for the success of their businesses.
{"title":"Evaluating the Security Controls of CAIS in Developing Countries: The Case of Saudi Arabia","authors":"Ahmad A. Abu-Musa","doi":"10.4192/1577-8517-V6_2","DOIUrl":"https://doi.org/10.4192/1577-8517-V6_2","url":null,"abstract":"This paper examines the existence and adequacy of implemented Computerized Accounting Information Systems (CAIS) security controls to prevent, detect and correct security breaches in Saudi organizations. An empirical survey, using a self-administered questionnaire, was carried out to achieve this purpose. Five hundred questionnaires were distributed on a random sample of Saudi organizations. Two hundred and seventy five valid, usable questionnaires were collected and analyzed. The results of the study highlight a number of inadequately implemented CAIS security controls, and some suggestions and recommendations are introduced to strengthen the weak points and to close the loopholes in the present CAIS security controls in Saudi organizations. From a practical standpoint, managers, auditors, IT users and practitioners alike stand to gain from the findings of this study. The results could enable them to better understand and secure their CAIS and to champion IT development for the success of their businesses.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128248033","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 paper is to identify the fact ors that could have led North-American companies to voluntarily submit their information i n XBRL (eXtensible Business Reporting Language) under the XBRL Voluntary Financial Reporting Program (2005-2008). The motivation that led us to carry out this analysis was the fact that, despite the many benefits attributed to XBRL , only 137 companies (out of over 10.000 filers) deci ded to join the voluntary program issued by the SEC (Securities and Exchange Commission). At this point, we wondered if the SEC should have promoted other benefits to encourage companies to use XBRL. To reach our goal, we conducted a Delphi study. Through this study, we asked a panel of XBRL experts their opinion about the reasons that could have led companies to voluntaril y disclose their business information in XBRL. Our results show that, according to experts, factor s such as to gain a deeper knowledege of XBRL and to acquire a company image as a pioneer in tech nology played an essential role in the process of voluntary adoption of the standard.
{"title":"A Delphi Investigation to Explain the Voluntary Adoption of XBRL 1","authors":"Enrique Bonsón, V. Cortijo, Tomas Escobar","doi":"10.4192/1577-8517-V9_7","DOIUrl":"https://doi.org/10.4192/1577-8517-V9_7","url":null,"abstract":"The objective of this paper is to identify the fact ors that could have led North-American companies to voluntarily submit their information i n XBRL (eXtensible Business Reporting Language) under the XBRL Voluntary Financial Reporting Program (2005-2008). The motivation that led us to carry out this analysis was the fact that, despite the many benefits attributed to XBRL , only 137 companies (out of over 10.000 filers) deci ded to join the voluntary program issued by the SEC (Securities and Exchange Commission). At this point, we wondered if the SEC should have promoted other benefits to encourage companies to use XBRL. To reach our goal, we conducted a Delphi study. Through this study, we asked a panel of XBRL experts their opinion about the reasons that could have led companies to voluntaril y disclose their business information in XBRL. Our results show that, according to experts, factor s such as to gain a deeper knowledege of XBRL and to acquire a company image as a pioneer in tech nology played an essential role in the process of voluntary adoption of the standard.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126968857","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}
Building on the work originally done for the Enhanc ed Business Reporting consortium of the AICPA, this paper develops a test bed for innovation in business reporting. As with flying test beds in aviation, the object is to explore the impact of new technologies and techniques rather than to create a product intended for immediate implementation. The starting point of our analysis is that if the financial repo rting system was being built from scratch today, it would look very different, taking into account f undamental changes in the two drivers of financial reporting: First, the dominance of market making by professional investors, which includes such intermediaries as pension and mutual funds, which is how most ordinary individuals interact with the market; Second, the r eduction in the variable costs of disclosures to technology-enabled firms, while time taking a broad er view of the cost of reporting to include the opportunity cost to the firm from faulty disclo sures and the cost to professional investors of having to extract the data they need from statement s that were not designed for their needs. Taken together, the consequence of these two changes is that a system being designed today has to rethink the entire process by which financial da ta held by the firm is translated into decision relevant information by users. This process takes p lace both within the firm and outside of it, with a handover of financial statements taking plac e at the boundary between the firm and its users. Given these changes it is time to ask whethe r the location of that handover boundary point is still appropriate: whether the firm should conti nue to aggregate and condense information extensively before releasing it, or whether sophist icated users would prefer to have access to more information in closer to its raw format so tha t they can manipulate and aggregate it as they
{"title":"Reengineering Business Reporting Creating a Test Bed for Technology Driven Reporting","authors":"M. Vasarhelyi, Michael G. Alles","doi":"10.4192/1577-8517-V8_5","DOIUrl":"https://doi.org/10.4192/1577-8517-V8_5","url":null,"abstract":"Building on the work originally done for the Enhanc ed Business Reporting consortium of the AICPA, this paper develops a test bed for innovation in business reporting. As with flying test beds in aviation, the object is to explore the impact of new technologies and techniques rather than to create a product intended for immediate implementation. The starting point of our analysis is that if the financial repo rting system was being built from scratch today, it would look very different, taking into account f undamental changes in the two drivers of financial reporting: First, the dominance of market making by professional investors, which includes such intermediaries as pension and mutual funds, which is how most ordinary individuals interact with the market; Second, the r eduction in the variable costs of disclosures to technology-enabled firms, while time taking a broad er view of the cost of reporting to include the opportunity cost to the firm from faulty disclo sures and the cost to professional investors of having to extract the data they need from statement s that were not designed for their needs. Taken together, the consequence of these two changes is that a system being designed today has to rethink the entire process by which financial da ta held by the firm is translated into decision relevant information by users. This process takes p lace both within the firm and outside of it, with a handover of financial statements taking plac e at the boundary between the firm and its users. Given these changes it is time to ask whethe r the location of that handover boundary point is still appropriate: whether the firm should conti nue to aggregate and condense information extensively before releasing it, or whether sophist icated users would prefer to have access to more information in closer to its raw format so tha t they can manipulate and aggregate it as they","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132122586","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}
E-Government is a broad research field in which researchers are currently involved in a range of different research projects. Our purpose in this paper is to assist researchers in the development and direction of future analyses, identifying trends in terms of research and the methodology used. Universities and departments that make the main scientific contributions are identified, in order to locate and contextualize the research carried out into e-Government and to enhance intercommunication among researchers and thus knowledge in this field. To achieve this goal, we examined periodical publications listed in the Social Science Citation Index (SSCI) of the Institute for Scientific Information (ISI) in the fields of Public Administration and Information Science, during the period 2000-2009. Knowledge gaps and research opportunities have been derived, highlighting the need to use quantitative methodologies and to identify key factors to promote a theoretical framework to enhance the efficient implementation of e-Government, as well as identification the main universities where the researchers can complete their doctoral academic training.
{"title":"Trends of e-Government research : contextualization and research opportunities","authors":"M. Bolívar, L. Muñoz, Antonio M. López Hernández","doi":"10.4192/1577-8517-V10_4","DOIUrl":"https://doi.org/10.4192/1577-8517-V10_4","url":null,"abstract":"E-Government is a broad research field in which researchers are currently involved in a range of different research projects. Our purpose in this paper is to assist researchers in the development and direction of future analyses, identifying trends in terms of research and the methodology used. Universities and departments that make the main scientific contributions are identified, in order to locate and contextualize the research carried out into e-Government and to enhance intercommunication among researchers and thus knowledge in this field. To achieve this goal, we examined periodical publications listed in the Social Science Citation Index (SSCI) of the Institute for Scientific Information (ISI) in the fields of Public Administration and Information Science, during the period 2000-2009. Knowledge gaps and research opportunities have been derived, highlighting the need to use quantitative methodologies and to identify key factors to promote a theoretical framework to enhance the efficient implementation of e-Government, as well as identification the main universities where the researchers can complete their doctoral academic training.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131217218","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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