M. Kuter, Charles Richard Baker, M. Gurskaya, R. Sagitova
This study examines how bookkeeping was used to determine the financial results of the Datini Partnership in Pisa in the late 14th century. It highlights the difference between accounting procedures in a medieval partnership and accounting procedures in individual medieval enterprises and over time. Building upon previous studies, the analysis of archival documents and the construction of a model of the flow of information between accounts and account books reveals the details of the bookkeeping procedures in the firm and a complete picture of the calculation of the financial result of the partnership in 1394. The study found that the need for the partnership to identify profits resulted in a change in the bookkeeping method for inventory that improved the information quality when used in the process of identifying operating results and the overall financial result. JEL Classifications: M41; N83.
{"title":"Peculiarities of Accounting Practices in Francesco Datini’s Partnership in Pisa","authors":"M. Kuter, Charles Richard Baker, M. Gurskaya, R. Sagitova","doi":"10.2308/aahj-2021-024","DOIUrl":"https://doi.org/10.2308/aahj-2021-024","url":null,"abstract":"\u0000 This study examines how bookkeeping was used to determine the financial results of the Datini Partnership in Pisa in the late 14th century. It highlights the difference between accounting procedures in a medieval partnership and accounting procedures in individual medieval enterprises and over time. Building upon previous studies, the analysis of archival documents and the construction of a model of the flow of information between accounts and account books reveals the details of the bookkeeping procedures in the firm and a complete picture of the calculation of the financial result of the partnership in 1394. The study found that the need for the partnership to identify profits resulted in a change in the bookkeeping method for inventory that improved the information quality when used in the process of identifying operating results and the overall financial result.\u0000 JEL Classifications: M41; N83.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"141 ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139016830","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}
ABSTRACT This paper provides a summary of the accounting history literature relating to India and provides suggestions for potential future research. The paper also identifies key events in standard setting between 1973 and 2023 and presents an exploratory analysis of the introduction of standard setting in India in 1977, highlighting both local and international factors influencing the process. Data Availability: Data are available from the public sources cited in the text.
{"title":"Exploring Accounting History: Literature and Standard Setting in India","authors":"Shraddha Verma","doi":"10.2308/aahj-2023-013","DOIUrl":"https://doi.org/10.2308/aahj-2023-013","url":null,"abstract":"ABSTRACT This paper provides a summary of the accounting history literature relating to India and provides suggestions for potential future research. The paper also identifies key events in standard setting between 1973 and 2023 and presents an exploratory analysis of the introduction of standard setting in India in 1977, highlighting both local and international factors influencing the process. Data Availability: Data are available from the public sources cited in the text.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136152090","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}
ABSTRACT This research offers an in-depth examination of the early financial reporting culture in Republican Turkey, using the Uşak Terakki-i Ziraat Turkish Joint Stock Company (Uşak Sugar Company) as a case study. The analysis of the company's financial statements from 1925 and 1931 reveals the development of financial reporting practices during a transformative period, marked by industrialization efforts and the introduction of the 1926 Turkish Commercial Code and Income Tax Law. The study identifies both progress and challenges in financial reporting, including detailed fixed assets classifications, accounting irregularities, inadequate auditing and working capital management practices. The findings indicate that these issues, alongside macroeconomic factors, have contributed to the company’s liquidation in 1932. This failure could have indirectly catalyzed a shift toward statist economic policies in the 1930s. JEL Classifications: M41; O14.
摘要本研究以u ak terakki - Ziraat土耳其股份公司(u ak Sugar Company)为案例，对共和土耳其早期的财务报告文化进行了深入研究。对1925年至1931年公司财务报表的分析揭示了财务报告实践在转型时期的发展，以工业化努力和1926年土耳其商法典和所得税法的引入为标志。该研究确定了财务报告方面的进展和挑战，包括详细的固定资产分类、会计违规、审计不足和营运资金管理做法。研究结果表明，这些问题与宏观经济因素一起，导致了公司在1932年的清算。这一失败可能间接催化了20世纪30年代向中央集权经济政策的转变。JEL分类:M41;O14。
{"title":"Revisiting Uşak Terakki-i Ziraat Turkish Joint Stock Company (1925–1931): A Case Study of Turkey’s Early Financial Reporting Culture","authors":"Batuhan Güvemli, Muhsin Aslan","doi":"10.2308/aahj-2023-009","DOIUrl":"https://doi.org/10.2308/aahj-2023-009","url":null,"abstract":"ABSTRACT This research offers an in-depth examination of the early financial reporting culture in Republican Turkey, using the Uşak Terakki-i Ziraat Turkish Joint Stock Company (Uşak Sugar Company) as a case study. The analysis of the company's financial statements from 1925 and 1931 reveals the development of financial reporting practices during a transformative period, marked by industrialization efforts and the introduction of the 1926 Turkish Commercial Code and Income Tax Law. The study identifies both progress and challenges in financial reporting, including detailed fixed assets classifications, accounting irregularities, inadequate auditing and working capital management practices. The findings indicate that these issues, alongside macroeconomic factors, have contributed to the company’s liquidation in 1932. This failure could have indirectly catalyzed a shift toward statist economic policies in the 1930s. JEL Classifications: M41; O14.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135849073","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}
ABSTRACT From the onset of World War II, America needed men of integrity, ability, and proven leadership to facilitate the wartime economy—the nation turned to CPAs for help. In 1941, the president of the American Institute of Accountants, N. Loyall McLaren, stepped away from his accounting firm and from his Institute presidency to serve in the U.S. Navy where he handled a variety of accounting-related duties. McLaren was a pioneer California CPA, serving as a partner in the largest firm in the Golden State, and had served as president of the California Society of CPAs. He later was a powerful business leader in the San Francisco area; his firm eventually merged with Haskins & Sells. This is the story of Commander (later Rear Admiral; also Army Brigadier General) McLaren and his service to the nation and the profession during World War II and thereafter.
从第二次世界大战开始，美国就需要正直、有能力、有领导力的人来促进战时经济——于是美国向注册会计师寻求帮助。1941年，美国会计师协会(American Institute of Accountants)主席N. Loyall McLaren离开了他的会计师事务所和协会主席职位，在美国海军服役，处理各种与会计相关的职责。麦克拉伦是加州注册会计师的先驱，在金州最大的公司担任合伙人，并曾担任加州注册会计师协会主席。后来，他成为旧金山地区一位有影响力的商界领袖;他的公司最终与哈斯金斯公司合并;销售。这是指挥官(后来的海军少将;也是陆军准将)麦克拉伦以及他在二战期间和之后为国家和职业所做的贡献。
{"title":"Rear Admiral N. Loyall McLaren: The Highest-Ranking CPA in the U.S. Navy","authors":"Mark E. Jobe, Dale L. Flesher","doi":"10.2308/aahj-2020-026","DOIUrl":"https://doi.org/10.2308/aahj-2020-026","url":null,"abstract":"ABSTRACT From the onset of World War II, America needed men of integrity, ability, and proven leadership to facilitate the wartime economy—the nation turned to CPAs for help. In 1941, the president of the American Institute of Accountants, N. Loyall McLaren, stepped away from his accounting firm and from his Institute presidency to serve in the U.S. Navy where he handled a variety of accounting-related duties. McLaren was a pioneer California CPA, serving as a partner in the largest firm in the Golden State, and had served as president of the California Society of CPAs. He later was a powerful business leader in the San Francisco area; his firm eventually merged with Haskins & Sells. This is the story of Commander (later Rear Admiral; also Army Brigadier General) McLaren and his service to the nation and the profession during World War II and thereafter.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135663629","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}
ABSTRACT The purpose of this study is to provide additional data and insight regarding the recent history of Barrow, Wade, Guthrie & Company (BWGC) by T. Flesher, D. Flesher, and Previts (2023). BWGC was a national public accountancy firms founded by British accountants in the U.S. in 1883. It merged with a global firm in 1950. The study provides information about 62 British accountants who had immigrated to the U.S. by the outbreak of World War I and subsequent employment with BWGC. The study includes additional data on the main BWGC founder and illustrates biographical discrepancy due to use of secondary sources.
本研究的目的是为Barrow, Wade, Guthrie &公司(BWGC)， T. Flesher, D. Flesher，和Previts(2023)。BWGC是1883年由英国会计师在美国创立的全国性公共会计师事务所。它于1950年与一家全球性公司合并。这项研究提供了62名英国会计师的信息，他们在第一次世界大战爆发时移民到美国，随后受雇于BWGC。该研究包括了BWGC主要创始人的额外数据，并说明了由于使用二手资料而导致的传记差异。
{"title":"The British Influence on Barrow, Wade, Guthrie & Company, 1883–1950","authors":"Thomas A. Lee","doi":"10.2308/aahj-2023-026","DOIUrl":"https://doi.org/10.2308/aahj-2023-026","url":null,"abstract":"ABSTRACT The purpose of this study is to provide additional data and insight regarding the recent history of Barrow, Wade, Guthrie & Company (BWGC) by T. Flesher, D. Flesher, and Previts (2023). BWGC was a national public accountancy firms founded by British accountants in the U.S. in 1883. It merged with a global firm in 1950. The study provides information about 62 British accountants who had immigrated to the U.S. by the outbreak of World War I and subsequent employment with BWGC. The study includes additional data on the main BWGC founder and illustrates biographical discrepancy due to use of secondary sources.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135963023","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}
ABSTRACT Charles J. Hirsch was an accountant and controller for the Golden Nugget casino from 1950 to 1970. He contributed to a movement in the 1950s and 1960s to advance the use of statistical sampling and analysis in the accounting profession. This manuscript is based on analysis of Hirsch’s professional papers, held at the University of Nevada, Las Vegas, Libraries Special Collections and Archives. Hirsch used statistical sampling and analysis at Golden Nugget when statistical techniques had not yet been widely accepted or implemented by practicing accountants and auditors. Beginning in 1959, Hirsch made numerous conference presentations describing his work. In addition, Hirsch explicitly challenged the accounting profession to follow his lead and integrate statistical sampling and analysis into existing practice. In doing so, he joined an exclusive group of individuals, including Robert Trueblood, who were early advocates for using statistical techniques to improve the practice of accounting and auditing.
查尔斯·j·赫希(Charles J. Hirsch)从1950年到1970年是金块赌场的会计师和财务总监。他在20世纪50年代和60年代推动了一场运动，推动了统计抽样和分析在会计行业的应用。这份手稿是基于赫希的专业论文的分析，内华达大学，拉斯维加斯，图书馆特别收藏和档案。当统计技术尚未被执业会计师和审计师广泛接受或实施时，赫希在金块使用了统计抽样和分析。从1959年开始，赫希在许多会议上发表了演讲，描述他的工作。此外，赫希明确要求会计行业跟随他的领导，将统计抽样和分析整合到现有的实践中。在此过程中，他加入了一个独特的个人团体，其中包括罗伯特·特鲁布拉德(Robert Trueblood)，他是使用统计技术改进会计和审计实践的早期倡导者。
{"title":"Charles J. Hirsch, Controller, Golden Nugget Casino: Rolling the Dice on Statistical Sampling and Analysis","authors":"Scott J. Boylan","doi":"10.2308/aahj-2022-022","DOIUrl":"https://doi.org/10.2308/aahj-2022-022","url":null,"abstract":"ABSTRACT Charles J. Hirsch was an accountant and controller for the Golden Nugget casino from 1950 to 1970. He contributed to a movement in the 1950s and 1960s to advance the use of statistical sampling and analysis in the accounting profession. This manuscript is based on analysis of Hirsch’s professional papers, held at the University of Nevada, Las Vegas, Libraries Special Collections and Archives. Hirsch used statistical sampling and analysis at Golden Nugget when statistical techniques had not yet been widely accepted or implemented by practicing accountants and auditors. Beginning in 1959, Hirsch made numerous conference presentations describing his work. In addition, Hirsch explicitly challenged the accounting profession to follow his lead and integrate statistical sampling and analysis into existing practice. In doing so, he joined an exclusive group of individuals, including Robert Trueblood, who were early advocates for using statistical techniques to improve the practice of accounting and auditing.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248444","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 focuses on the Interstate Commerce Commission's (ICC's) application of accounting to achieve public policy goals for the U.S. railroad industry. The ICC began in 1887 with a mandate to ensure competition in the transportation industry, with rate oversight as one tool. During the Progressive Era, from 1901 to 1921, the ICC used accounting to ensure rate equity; a second implicit goal was to reduce the rail industry's informational asymmetries to investors, morphing over time to ensuring a reasonable return to investors. In the 1920s, the ICC used accounting to reduce securities speculation, facilitate regional rail consolidation, and govern industry finance. This accounting-based model of regulation continued until the Great Depression of the 1930s, when new economic circumstances called into question the ICC's ability to serve the most pressing public policy concerns. The technologies used by the ICC, however, continued to be exploited by other regulatory bodies.
{"title":"From Rate Regulation to Financial Control: Accounting and Public Policy at the Interstate Commerce Commission, 1887–1933","authors":"Paul J. Miranti, Jr., D. Collier, Dan Palmon","doi":"10.2308/aahj-2022-027","DOIUrl":"https://doi.org/10.2308/aahj-2022-027","url":null,"abstract":"\u0000 This paper focuses on the Interstate Commerce Commission's (ICC's) application of accounting to achieve public policy goals for the U.S. railroad industry. The ICC began in 1887 with a mandate to ensure competition in the transportation industry, with rate oversight as one tool. During the Progressive Era, from 1901 to 1921, the ICC used accounting to ensure rate equity; a second implicit goal was to reduce the rail industry's informational asymmetries to investors, morphing over time to ensuring a reasonable return to investors. In the 1920s, the ICC used accounting to reduce securities speculation, facilitate regional rail consolidation, and govern industry finance. This accounting-based model of regulation continued until the Great Depression of the 1930s, when new economic circumstances called into question the ICC's ability to serve the most pressing public policy concerns. The technologies used by the ICC, however, continued to be exploited by other regulatory bodies.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41772462","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}
John Franklyn Venner was a chartered accountant and senior partner in an eminent City of London firm of accountants. However, between 1940 and 1945, Venner worked at the heart of the unorthodox and top secret Special Operations Executive (SOE), which was set up to facilitate clandestine warfare. Venner used the accounting orthodoxy of financial controls, the recording of transactions, and regular financial reporting to build a strong bond of trust and confidence with the Treasury and Bank of England. This provided space for Venner to develop unorthodox financing schemes, including black market foreign currency transactions, which generated millions of pounds of currency and made a major contribution to the war effort. Venner died in 1955 at age 52. This biographical microhistory, using archival sources, brings his story out of the shadows and demonstrates how an eminent chartered accountant navigated the unorthodox world of the SOE during the Second World War. Data Availability: All data used are available from the public sources cited in the text, apart from the transcripts of the two James Venner interviews.
John Franklyn Venner是伦敦金融城一家著名会计师事务所的注册会计师和高级合伙人。然而，在1940年至1945年间，Venner在非正统的绝密特种作战执行局（SOE）的核心工作，该机构旨在促进秘密战争。Venner利用财务控制、交易记录和定期财务报告的正统会计理念，与财政部和英格兰银行建立了牢固的信任和信心纽带。这为Venner提供了发展非正统融资计划的空间，包括黑市外汇交易，这些交易产生了数百万英镑的货币，并为战争做出了重大贡献。文纳于1955年去世，享年52岁。这部传记微观史利用档案资料，将他的故事从阴影中带了出来，并展示了一位著名的注册会计师如何在第二次世界大战期间驾驭国企的非正统世界。数据可用性：除了詹姆斯·文纳的两次采访记录外，所有使用的数据都可以从文本中引用的公共来源获得。
{"title":"John Franklyn Venner FCA: An Orthodox Chartered Accountant Working in an Unorthodox Organization","authors":"Ian Piper, Karen McBride, Alan Tait","doi":"10.2308/aahj-2023-001","DOIUrl":"https://doi.org/10.2308/aahj-2023-001","url":null,"abstract":"\u0000 John Franklyn Venner was a chartered accountant and senior partner in an eminent City of London firm of accountants. However, between 1940 and 1945, Venner worked at the heart of the unorthodox and top secret Special Operations Executive (SOE), which was set up to facilitate clandestine warfare. Venner used the accounting orthodoxy of financial controls, the recording of transactions, and regular financial reporting to build a strong bond of trust and confidence with the Treasury and Bank of England. This provided space for Venner to develop unorthodox financing schemes, including black market foreign currency transactions, which generated millions of pounds of currency and made a major contribution to the war effort. Venner died in 1955 at age 52. This biographical microhistory, using archival sources, brings his story out of the shadows and demonstrates how an eminent chartered accountant navigated the unorthodox world of the SOE during the Second World War.\u0000 Data Availability: All data used are available from the public sources cited in the text, apart from the transcripts of the two James Venner interviews.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43680796","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}
ABSTRACT This paper memorializes a remarkable figure in accounting history and showcases the power of one individual to impact society. Although Dr. Larzette Golden Hale was the first Black female certified public accountant (CPA) to also earn a Ph.D. in accounting, her influence stretched far beyond these lofty accomplishments. Hale recognized the power and responsibility that educated individuals have to positively impact humankind. She overcame a childhood in an orphanage to impact the lives of countless individuals spanning multiple geographies and across decades. Her impressive life’s work as an accounting educator is even more momentous considering the systemic obstacles to achievement faced by both Blacks and women of the time. Hale’s life was the epitome of one well-lived in service to others and society as a whole, with an impact that is still evident today. JEL Classifications: I23; M41.
本文纪念会计史上一位杰出的人物，并展示了一个人影响社会的力量。虽然Larzette Golden Hale博士是第一位获得会计博士学位的黑人女性注册会计师(CPA)，但她的影响远远超出了这些崇高的成就。黑尔认识到受过教育的人有能力和责任对人类产生积极的影响。她克服了在孤儿院的童年，影响了跨越多个地区和几十年的无数人的生活。考虑到当时黑人和女性在取得成就方面所面临的体制障碍，她作为一名会计教育者的令人印象深刻的一生工作就显得更加重要了。黑尔的一生是为他人和整个社会服务的典范，其影响至今仍很明显。JEL分类:I23;M41。
{"title":"The Power of One: A Memorial to Dr. Larzette Golden Hale (1920–2015)","authors":"LaToya L. Flint, Brandi L. Holley","doi":"10.2308/aahj-2023-018","DOIUrl":"https://doi.org/10.2308/aahj-2023-018","url":null,"abstract":"ABSTRACT This paper memorializes a remarkable figure in accounting history and showcases the power of one individual to impact society. Although Dr. Larzette Golden Hale was the first Black female certified public accountant (CPA) to also earn a Ph.D. in accounting, her influence stretched far beyond these lofty accomplishments. Hale recognized the power and responsibility that educated individuals have to positively impact humankind. She overcame a childhood in an orphanage to impact the lives of countless individuals spanning multiple geographies and across decades. Her impressive life’s work as an accounting educator is even more momentous considering the systemic obstacles to achievement faced by both Blacks and women of the time. Hale’s life was the epitome of one well-lived in service to others and society as a whole, with an impact that is still evident today. JEL Classifications: I23; M41.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135466024","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：