Pub Date : 2023-05-15DOI: 10.59006/vnfa-jaa.04202316
The objective of the study analyses the components of internal control impacting on the control objectives at Nha Trang University. Research data was collected from primary data through survey questionnaires from 2 groups of learners and officers. The questionnaire was built on the basis of the content of the internal control according to the COSO report in 1992, updated in 2013 and the INTOSAI GOV 9100 report in 2004. The study used OLS regression to analyse the impact of 5 components of internal control on control objectives. The results show that all 5 components of internal control positively impact on the control objectives at Nha Trang University. The research results will be the premise for research on the designing internal control at Nha Trang University. Key words: Internal control, OLS regression, INTOSAI GOV 9100. JEL Classìications: M40, M42, M49
{"title":"PHÂN TÍCH ẢNH HƯỞNG CỦA HỆ THỐNG KIỂM SOÁT NỘI BỘ ĐẾN CÁC MỤC TIÊU KIỂM SOÁT TẠI TRƯỜNG ĐẠI HỌC NHA TRANG\u0000STUDYING THE IMPACT OF INTERNAL CONTROL ON CONTROL OBJECTIVES AT NHA TRANG UNIVERSITY","authors":"","doi":"10.59006/vnfa-jaa.04202316","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202316","url":null,"abstract":"The objective of the study analyses the components of internal control impacting on the control objectives at Nha Trang University. Research data was collected from primary data through survey questionnaires from 2 groups of learners and officers. The questionnaire was built on the basis of the content of the internal control according to the COSO report in 1992, updated in 2013 and the INTOSAI GOV 9100 report in 2004. The study used OLS regression to analyse the impact of 5 components of internal control on control objectives. The results show that all 5 components of internal control positively impact on the control objectives at Nha Trang University. The research results will be the premise for research on the designing internal control at Nha Trang University.\u0000Key words: Internal control, OLS regression, INTOSAI GOV 9100.\u0000JEL Classìications: M40, M42, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89460856","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 : 2023-05-15DOI: 10.59006/vnfa-jaa.04202322
Restaurant is a business that is both service and production. Restaurant accountants therefore must also combine these two fields in accounting and bookkeeping. Restaurant accounting is a rather difficult task because of the diversity of this field as well as requiring meticulousness and detail. Keywords: restaurant accountant.
{"title":"Giải pháp hoàn thiện công tác kế toán cho các doanh nghiệp hoạt động trong lĩnh vực nhà hàng ở Việt Nam\u0000Solution to complete accounting for businesses operated in restaurants in Vietnam","authors":"","doi":"10.59006/vnfa-jaa.04202322","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202322","url":null,"abstract":"Restaurant is a business that is both service and production. Restaurant accountants therefore must also combine these two fields in accounting and bookkeeping. Restaurant accounting is a rather difficult task because of the diversity of this field as well as requiring meticulousness and detail.\u0000Keywords: restaurant accountant.","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89434629","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 : 2023-05-15DOI: 10.59006/vnfa-jaa.0420238
The Covid - 19 pandemic is happening and affecting most areas of society. The study focuses on the relationship between satisfaction and job performance of accountant in the context of working from home. This work uses survey approach for collecting empirical data. Based on data from 100 people in the fields of accounting and auditing in Vietnamese enterprises who have done working from home method, PLS analysis results show that satisfaction of accountant has a positive impact on job performance, working environment has a positive or negative impact on job performance and work pressure is a factor that negatively affects the job performance of accountants in working from home context. Our findings suggest some managerial implications to improve the performance of accountant in working from home context. Keywords: job satisfaction, accountants, work from home, Covid -19 JEL Classification: M00, M40, M49
{"title":"SỰ HÀI LÒNG CỦA NHÂN VIÊN KẾ TOÁN VÀ HIỆU QUẢ CÔNG VIỆC TRONG MÔI TRƯỜNG LÀM VIỆC TẠI NHÀ: NGHIÊN CỨU TRONG BỐI CẢNH ĐẠI DỊCH COVID - 19 INDIVIDUAL SATISFACTION AND JOB PERFORMANCE OF ACCOUNTANT IN WORKING FROM HOME CONTEXT: A STUDY IN COVID - 19 PANDEMIC ENVIRONMENT","authors":"","doi":"10.59006/vnfa-jaa.0420238","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0420238","url":null,"abstract":"The Covid - 19 pandemic is happening and affecting most areas of society. The study focuses on the relationship between satisfaction and job performance of accountant in the context of working from home. This work uses survey approach for collecting empirical data. Based on data from 100 people in the fields of accounting and auditing in Vietnamese enterprises who have done working from home method, PLS analysis results show that satisfaction of accountant has a positive impact on job performance, working environment has a positive or negative impact on job performance and work pressure is a factor that negatively affects the job performance of accountants in working from home context. Our findings suggest some managerial implications to improve the performance of accountant in working from home context. Keywords: job satisfaction, accountants, work from home, Covid -19 JEL Classification: M00, M40, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959613","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 : 2023-05-15DOI: 10.59006/vnfa-jaa.04202312
The purpose of this research is to identify and measure the level of impact of several factors on the quality of information presented in financial reports of Healthcare public non-business units in Ho Chi Minh City. For this research, the author utilized both qualitative and quantitative methods to construct and inspect the research model. Results suggested that there were 5 factors affecting the quality of information presented in financial reports of those public units, including Accounting Information system, Financial mechanisms, Quality of data, Managers’ commitments, and Skill level of Accountants. Keywords: Financial reports, Quality of information, Public non-business unit, Healthcare. JEL Classification: M00, M40, M49
{"title":"Các nhân tố ảnh hưởng đến chất lượng thông tin trên báo cáo tài chính của các các đơn vị sự nghiệp y tế trên địa bàn thành phố Hồ Chí Minh Factors affecting the quality of information presented in financial reports of Healthcare public non-business units in Ho Chi Minh City","authors":"","doi":"10.59006/vnfa-jaa.04202312","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202312","url":null,"abstract":"The purpose of this research is to identify and measure the level of impact of several factors on the quality of information presented in financial reports of Healthcare public non-business units in Ho Chi Minh City. For this research, the author utilized both qualitative and quantitative methods to construct and inspect the research model. Results suggested that there were 5 factors affecting the quality of information presented in financial reports of those public units, including Accounting Information system, Financial mechanisms, Quality of data, Managers’ commitments, and Skill level of Accountants. Keywords: Financial reports, Quality of information, Public non-business unit, Healthcare. JEL Classification: M00, M40, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959614","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 : 2023-05-15DOI: 10.1177/0148558x231169094
Bin Miao, Chenkai Ni, Charles Shi
Despite considerable research on the association between accounting quality and expected returns, much is yet to be learnt about specific underlying mechanisms. Motivated by recent advancements in theoretical work, this study empirically examines how firm-specific information quality affects expected returns through its impact on the uncertainty of estimating factor loadings in asset pricing models. We document that the quality of accounting information is negatively associated with factor loading uncertainty. This result is robust to alternative measures of accounting quality and various model specifications. In addition, we document that factor loading uncertainty is negatively associated with expected returns. Together, our analyses present a coherent set of findings suggesting that factor loading uncertainty serves as an important underlying channel through which accounting quality is related to the cross-section of stock returns, thus providing new insight into the mixed findings reported in prior studies on the relation between accounting quality and expected returns.
{"title":"What Affects Factor Loading Uncertainty and Expected Returns? The Role of Accounting Quality","authors":"Bin Miao, Chenkai Ni, Charles Shi","doi":"10.1177/0148558x231169094","DOIUrl":"https://doi.org/10.1177/0148558x231169094","url":null,"abstract":"Despite considerable research on the association between accounting quality and expected returns, much is yet to be learnt about specific underlying mechanisms. Motivated by recent advancements in theoretical work, this study empirically examines how firm-specific information quality affects expected returns through its impact on the uncertainty of estimating factor loadings in asset pricing models. We document that the quality of accounting information is negatively associated with factor loading uncertainty. This result is robust to alternative measures of accounting quality and various model specifications. In addition, we document that factor loading uncertainty is negatively associated with expected returns. Together, our analyses present a coherent set of findings suggesting that factor loading uncertainty serves as an important underlying channel through which accounting quality is related to the cross-section of stock returns, thus providing new insight into the mixed findings reported in prior studies on the relation between accounting quality and expected returns.","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134989207","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 : 2023-05-15DOI: 10.59006/vnfa-jaa.0420236
The purpose of this paper is to investigate the impact of COVID-19 outbreak on stock’s returns and liquidity of listed non-financial companies in Vietnam. The authors used panel data regression on a dataset of 647 listed non-financial companies in Vietnam from January 30th, 2020 to April 30th, 2022. The regression results show that the daily growth in the total number of confirmed cases caused by COVID-19 have significant negative effects on stock’s returns and liquidity across all companies. The study also found that the COVID-19 lockdown had a significant positive effect on the stock's returns and liquidity of companies. In addition, research results also show that stock’s returns and liquidity are different across market capitalization during the COVID-19 outbreak. From this result, the article has given some policy implications for the government and investors. Keywords: COVID-19, Daily stock returns, Stock’s liquidity. JEL Classification: E00, E19, E29
{"title":"TÁC ĐỘNG CỦA SỰ BÙNG PHÁT COVID-19 ĐẾN LỢI NHUẬN VÀ THANH KHOẢN CỔ PHIẾU CỦA CÁC CÔNG TY PHI TÀI CHÍNH NIÊM YẾT TẠI VIỆT NAM IMPACT OF COVID-19 OUTBREAK ON STOCK'S RETURNS AND LIQUIDITY OF LISTED NON-FINANCIAL COMPANIES IN VIETNAM","authors":"","doi":"10.59006/vnfa-jaa.0420236","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0420236","url":null,"abstract":"The purpose of this paper is to investigate the impact of COVID-19 outbreak on stock’s returns and liquidity of listed non-financial companies in Vietnam. The authors used panel data regression on a dataset of 647 listed non-financial companies in Vietnam from January 30th, 2020 to April 30th, 2022. The regression results show that the daily growth in the total number of confirmed cases caused by COVID-19 have significant negative effects on stock’s returns and liquidity across all companies. The study also found that the COVID-19 lockdown had a significant positive effect on the stock's returns and liquidity of companies. In addition, research results also show that stock’s returns and liquidity are different across market capitalization during the COVID-19 outbreak. From this result, the article has given some policy implications for the government and investors. Keywords: COVID-19, Daily stock returns, Stock’s liquidity. JEL Classification: E00, E19, E29","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959610","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 : 2023-05-15DOI: 10.59006/vnfa-jaa.0420231
This research focuses on the analysis of the application of balanced scorecard to measure the performance of commercial banks in HCM City. Specifically, the author utilized BSC to set up benchmarks related to finance, customers, internal process, and learning and development to measure the performance of commercial banks. In order to carry out the research, the author employed both qualitative and quantitative methods. Research findings suggested that benchmarks related to finance, customers, internal process, and learning and development had positive relationship with the measurement of performance of those commercial banks. Keywords: Management accounting, Balanced scorecard, Performance, Commercial banks.JEL Classification: E20, E30, E29
{"title":"Vận dụng thẻ điểm cân bằng để xác định chỉ tiêu đo lường thành quả hoạt động tại các ngân hàng thương mại trên đại bàn Thành phố Hồ Chí Minh The application of balanced scorecard to measure the performance of commercial banks in HCM CITY","authors":"","doi":"10.59006/vnfa-jaa.0420231","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0420231","url":null,"abstract":"This research focuses on the analysis of the application of balanced scorecard to measure the performance of commercial banks in HCM City. Specifically, the author utilized BSC to set up benchmarks related to finance, customers, internal process, and learning and development to measure the performance of commercial banks. In order to carry out the research, the author employed both qualitative and quantitative methods. Research findings suggested that benchmarks related to finance, customers, internal process, and learning and development had positive relationship with the measurement of performance of those commercial banks. Keywords: Management accounting, Balanced scorecard, Performance, Commercial banks.JEL Classification: E20, E30, E29","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959612","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 : 2023-05-15DOI: 10.59006/vnfa-jaa.0420235
Strengthening integration and compliance with international regulations in general and the topic of independent audit, in particular, is a necessary issue in the current conditions. Therefore, it is necessary to focus on assessing the current compliance status of the Vietnam independent audit, compared with international regulations to propose a system of synchronous solutions to further promote this compliance, such as an Amendment to the Law on Independent Audit, improve the VSA, perfecting supervision, perfecting training and retraining… Từ khóa: kiểm toán độc lập, hoàn thiện, hội nhập quốc tế Keywords: Independent Auditing, completing, international intergration JEL Classification: M40, M42, M49
在目前情况下，加强一体化和遵守一般的国际条例，特别是独立审计的专题，是一个必要的问题。因此，有必要重点评估目前越南独立审计的合规状况，并与国际法规相比较，提出系统同步的解决方案，以进一步促进这一合规，如修订《独立审计法》，完善VSA，完善监督，完善培训和再培训……tnguyen khóa: kiểm toán độc lập, hoàn thiện, hội nhập quốc tếKeywords:独立审计、完成、国际整合jel分类:M40、M42、M49
{"title":"GIẢI PHÁP THÚC ĐẨY SỰ TUÂN THỦ CỦA KIỂM TOÁN ĐỘC LẬP VIỆT NAM THEO QUỐC TẾ\u0000SOLUTIONS TO PROMOTE THE COMPLIANCE OF VIETNAM INDEPENDENT AUDITORS AS INTERNATIONAL INDEPENDENT AUDITORS","authors":"","doi":"10.59006/vnfa-jaa.0420235","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0420235","url":null,"abstract":"Strengthening integration and compliance with international regulations in general and the topic of independent audit, in particular, is a necessary issue in the current conditions. Therefore, it is necessary to focus on assessing the current compliance status of the Vietnam independent audit, compared with international regulations to propose a system of synchronous solutions to further promote this compliance, such as an Amendment to the Law on Independent Audit, improve the VSA, perfecting supervision, perfecting training and retraining…\u0000Từ khóa: kiểm toán độc lập, hoàn thiện, hội nhập quốc tế\u0000Keywords: Independent Auditing, completing, international intergration\u0000JEL Classification: M40, M42, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87006052","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 : 2023-05-15DOI: 10.59006/vnfa-jaa.0420237
For this research, the author utilized both qualitative and quantitative methods to construct and inspect the research model to identify factors affecting the transparency of financial reports of administrative divisions in Bac Lieu. Based on the findings, recommendations can be given to improve the transparency of financial reports of those divisions. Results suggested that there were 6 factors directly affecting the transparency of financial reports of those administrative divisions, including Political support, Financial legislation systems, Characteristics of management system, Characteristics of financial systems, Organizational culture, and International economic integration. Keywords: transparency, financial reports, administrative divisions. JEL Classification: M40, M48, M49.
{"title":"¬¬¬¬¬¬Các nhân tố ảnh hưởng đến tính minh bạch thông tin trên báo cáo tài chính của các đơn vị hành chính tại Bạc Liêu Factors affecting the transparency of financial reports of administrative divisions in BacLieu","authors":"","doi":"10.59006/vnfa-jaa.0420237","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0420237","url":null,"abstract":"For this research, the author utilized both qualitative and quantitative methods to construct and inspect the research model to identify factors affecting the transparency of financial reports of administrative divisions in Bac Lieu. Based on the findings, recommendations can be given to improve the transparency of financial reports of those divisions. Results suggested that there were 6 factors directly affecting the transparency of financial reports of those administrative divisions, including Political support, Financial legislation systems, Characteristics of management system, Characteristics of financial systems, Organizational culture, and International economic integration. Keywords: transparency, financial reports, administrative divisions. JEL Classification: M40, M48, M49.","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959616","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 : 2023-05-15DOI: 10.59006/vnfa-jaa.04202320
In this research paper, the authors analyzed, constructed, and tested the research model related to factors affecting the organization of accounting in state budget – using agencies in HCMC. Both qualitative and quantitative methods were employed to identify and construct the research model, as well as measure the level of impact of each factor on the organization of accounting. Based on the findings, the authors were able to suggest several recommendations to improve the efficiency of the organization of accounting in those state budget – using agencies, which should also improve the performance of such agencies. Keywords: Organization of accounting, State budget, HCM City. JEL Classification: M00, M41, M40
{"title":"CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN TỔ CHỨC CÔNG TÁC KẾ TOÁN TẠI CÁC ĐƠN VỊ SỬ DỤNG NGÂN SÁCH NHÀ NƯỚC TRÊN ĐỊA BÀN THÀNH PHỐ HỒ CHÍ MINH Factors affecting the organization of accounting in state budget – using agencies in HCM CITY","authors":"","doi":"10.59006/vnfa-jaa.04202320","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202320","url":null,"abstract":"In this research paper, the authors analyzed, constructed, and tested the research model related to factors affecting the organization of accounting in state budget – using agencies in HCMC. Both qualitative and quantitative methods were employed to identify and construct the research model, as well as measure the level of impact of each factor on the organization of accounting. Based on the findings, the authors were able to suggest several recommendations to improve the efficiency of the organization of accounting in those state budget – using agencies, which should also improve the performance of such agencies. Keywords: Organization of accounting, State budget, HCM City. JEL Classification: M00, M41, M40","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959617","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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