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PROMOTION IN TOURISM: A BRIEF HISTORY AND GUIDELINESS OF THE NEW COMMUNICATION PARADIGM 旅游推广:新传播范式的简史与指导意义
Pub Date : 2022-12-01 DOI: 10.47535/1991auoes31(2)001
M. Moza, Olimpia I. Ban
Promotion has been and it is considered by famous authors as the key to any successful business in tourism. This fact reveals the need for this activity in any tourism business, at any level. The literature associates the promotion activity with the marketing activity but the practice has shown that the promotion can take place in the absence of a marketing plan or a promotion strategy. Moreover, promotion in tourism is closely linked to human activities without being able to specify an exact moment in history when these activities began to take place. Thus, this paper aims to make a journey through history to mark the moment of the promotion as an individual activity, which is interfering with the marketing activity. At the same time, by reviewing the specialized literature, this article wants to make the transition to the new communication paradigm, identifying the guidelines and its implications at the level of the tourism enterprise. The article presents the results of a theoretical, qualitative research, creating the theoretical framework for the development of tourism promotion, from antiquity to the present based on the review of the literature. The conclusions of this research highlight the contrast between the first manifestations of the promotional activity, the characteristic elements of the old paradigm and the new communication paradigm.
促销一直被著名作家认为是旅游业成功的关键。这一事实表明,任何旅游企业在任何层次上都需要这种活动。文献将促销活动与营销活动联系起来,但实践表明,促销可以在没有营销计划或促销策略的情况下进行。此外,旅游业的推广与人类活动密切相关,无法确定这些活动开始发生的确切历史时刻。因此,本文旨在通过历史之旅来标记促销作为个体活动的时刻,它干扰了营销活动。同时,通过对专业文献的回顾,本文希望向新的传播范式过渡,在旅游企业层面确定指导方针及其启示。本文在回顾文献的基础上,提出了一个理论的、定性的研究结果,为从古至今的旅游促进发展创造了理论框架。本研究的结论突出了促销活动的最初表现形式、旧范式和新传播范式的特征要素之间的对比。
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引用次数: 0
PREVENTION SAVES LIVES AND REDUCES HEALTH SPENDING 预防可以挽救生命并减少卫生支出
Pub Date : 2022-12-01 DOI: 10.47535/1991auoes31(2)007
Sebastian Mezei
Maintaining a health system, at the highest level of performance and ensuring the health needs for the population, is a major challenge for all states. Health expenditures are constantly increasing, being influenced by technological progress in the field, innovative treatments or aging of the population in correlation with the existence of chronic diseases related to age. An important component in reducing health expenditure is prevention, medical conditions can be detected in the early stage, and their treatment requiring significantly lower costs compared to aggravated forms of the disease. For the period 2014 – 2018, Romania has allocated, on average, over 68% fewer financial allocations for prevention (out of GDP), compared to the European Union average, while countries such as Italy, Finland, Sweden, Germany and the Netherlands have allocations between 27 and 36% above the European average. Romania ranks, at European Union level, on the penultimate position, allocating 0.08% of GDP (2018) for prevention in health, with a direct impact on the number of critical patients and high treatment costs.
维持最高水平的卫生系统并确保人口的卫生需求,是所有国家面临的一项重大挑战。受领域技术进步、创新治疗方法或与年龄相关的慢性病存在相关的人口老龄化的影响,卫生支出不断增加。减少卫生支出的一个重要组成部分是预防,疾病可以在早期阶段被发现,与疾病的加重形式相比,治疗这些疾病所需的费用要低得多。2014年至2018年期间,罗马尼亚用于预防的财政拨款(国内生产总值)平均比欧盟平均水平低68%以上,而意大利、芬兰、瑞典、德国和荷兰等国家的拨款比欧洲平均水平高27%至36%。罗马尼亚在欧盟一级排名倒数第二,将国内生产总值(2018年)的0.08%用于卫生预防,这直接影响到危重患者的数量和高昂的治疗费用。
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引用次数: 0
THE ECONOMIC FREEDOM, COUNTRY RISK AND FOREIGN DIRECT INVESTMENTS 经济自由、国家风险和外国直接投资
Pub Date : 2022-12-01 DOI: 10.47535/1991auoes31(2)020
Iulia ELENES PLATONA
The interlinkages between country risk and foreign direct investments are the subject of research interest. The article tests the intuitive hypothesis that economic freedom is associated with low country risk and is an incentive for foreign direct investments. The research paper employs empirical quantitative within-between models to analyze the relationship between foreign direct investments and five indices: trade openness, freedom from corruption, trade freedom, investment freedom, and economic freedom. The database used is The Global Economy for 44 European Countries resulting a panel data employed for between within models, growth curve models, contextual models, generalized estimating equations models (GEE), and asymmetric effects models. Interesting is the different significance of the five indicators in different models. For the first three models within -between model, the growth curve model and the contextual model- statistical significance have trade openness, freedom from corruption, and investment freedom. For the Generalized equations model (GEE) the only indicator that has statistical significance is Investment freedom. For the asymmetric effects model that shows the effect of asymmetric increase and decrease of each indicator, there is no statistical significance for the analyzed indicators. The within – between models combine the robustness of the fix effects models with the flexibility of the random-effects models.
国家风险与外国直接投资之间的相互联系是研究兴趣的主题。本文检验了经济自由与低国家风险相关的直观假设,并对外国直接投资具有激励作用。本文采用实证定量的between - in-between模型分析了外商直接投资与贸易开放、廉洁自由、贸易自由、投资自由和经济自由五个指标之间的关系。使用的数据库是44个欧洲国家的全球经济,结果是一个面板数据,用于内部模型、增长曲线模型、上下文模型、广义估计方程模型(GEE)和不对称效应模型之间。有趣的是,这五个指标在不同模型中的意义不同。对于前三种内间模型、增长曲线模型和背景模型而言,贸易开放度、反腐败自由度和投资自由度具有显著性。对于广义方程模型(GEE),唯一具有统计显著性的指标是投资自由度。对于显示各指标不对称增减效应的非对称效应模型,所分析的指标之间不存在统计学意义。间内模型结合了固定效应模型的鲁棒性和随机效应模型的灵活性。
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引用次数: 0
ANALYSIS OF THE ONLINE PURCHASE BEHAVIOUR OF ROMANIANS 罗马尼亚人网上购物行为分析
Pub Date : 2022-12-01 DOI: 10.47535/1991auoes31(2)023
Naiana Țarcă, M. Bucurean, D. Sasu, R. Roșca, O. Secară
In recent decades, technological development has experienced significant acceleration, and smart devices are now widely available. Romanian e-commerce market, although ahead of countries like Greece, Portugal, Italy or Bulgaria, has still a long way to go before reaching its full potential. The purpose of this paper is to analyse the online shopping behaviour of Romanians. For this, we analyzed statistic data on internet access and online purchases and discussed the findings of an online purchase behaviour survey of 580 Romanian respondents. The main findings of the survey suggest that, while 64 percent of respondents prefer online shopping to the classic non-virtual shopping, the top three risks that worry potential online Romanian buyers are: fake online reviews, uncertain quality of goods, and unreliable match. 5G technologies, ultra-fast smart devices, lack of borders in online commerce are already present, so the future belongs to those who will know how to adapt and anticipate the needs of online shoppers.
近几十年来,科技发展有了显著的加速,智能设备现在已经广泛使用。罗马尼亚电子商务市场虽然领先于希腊、葡萄牙、意大利或保加利亚等国家,但要充分发挥潜力还有很长的路要走。本文的目的是分析罗马尼亚人的网上购物行为。为此,我们分析了有关互联网接入和在线购物的统计数据,并讨论了对580名罗马尼亚受访者进行的在线购买行为调查的结果。调查的主要结果显示,虽然64%的受访者更喜欢网上购物,而不是传统的非虚拟购物,但罗马尼亚潜在的网上买家最担心的三大风险是:虚假的网上评论、不确定的商品质量和不可靠的匹配。5G技术、超高速智能设备、在线商务的无边界已经存在,因此未来属于那些知道如何适应和预测在线购物者需求的人。
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引用次数: 0
ETHICS IN THE ROMANIAN ACCOUNTING PROFESSION. A GENDER AND RELIGION COMPARATIVE STUDY 罗马尼亚会计职业道德。性别与宗教比较研究
Pub Date : 2022-12-01 DOI: 10.47535/1991auoes31(2)013
D. Matica, L. Cernușca, Sorina-Ioana MOCIAR COROIU
The goal of this paper is to better comprehend the importance of ethical behavior related to gender and religion in the Romanian accounting profession. In this regard we started by reviewing the scientific papers approaching the ethics topic of research. Then we conducted an empirical study that analyses students’ behavior when dealing with ethics in accounting field, having as main objective the assessment of the students’ perceptions regarding the importance of the ethical behavior, as potential or current employees in the field of accounting. The empirical research was carried out between May 2022 and June 2022, and the research method used was the survey, the instrument used being the questionnaire. This has been fulfilled by 100 master students in the accounting field from the Faculties of Economics, within the University of Oradea as well as the University of Arad. This paper is going to validate the different importance given to ethical behavior, by accounting professionals in Romania depending on gender. The research questions that this study aims to answer are: Does the accountants’ gender influence the ethical behavior of the accounting profession? And Does the accountants’ religious background influence their sense of ethics? Results obtained document a different level of given significance to ethical behavior depending on gender, but not on religious background. A significant part of those surveyed considers that under pressure or salary motivation from the management of the entity, they could decide to change an accounting policy that could affect the true image of the company.
本文的目的是更好地理解与性别和宗教在罗马尼亚会计专业道德行为的重要性。在这方面,我们首先回顾了涉及研究伦理主题的科学论文。然后,我们进行了一项实证研究,分析了学生在处理会计领域道德问题时的行为,主要目标是评估学生作为会计领域潜在或现有员工对道德行为重要性的看法。实证研究时间为2022年5月至2022年6月,研究方法为问卷调查,工具为问卷调查。来自奥拉迪亚大学和阿拉德大学经济学院会计专业的100名硕硕生已经完成了这一目标。本文将验证罗马尼亚会计专业人员根据性别对道德行为的不同重要性。本研究旨在回答的研究问题是:会计人员的性别是否影响会计职业的道德行为?会计师的宗教背景是否影响其道德观?所获得的结果证明,道德行为的给定意义取决于性别,而不是宗教背景。很大一部分受访者认为,在来自企业管理层的压力或薪酬激励下,他们可能会决定改变一项可能影响公司真实形象的会计政策。
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引用次数: 0
AN EMPIRICAL STUDY ON THE INFLUENCES OF ACCOUNTING POLICIES, ORGANIZATIONAL CLIMATE, AND FINANCIAL REPORTING DISCLOSURES ON THE PERFORMANCE OF NON-FINANCIAL LISTED COMPANIES 会计政策、组织氛围、财务报告披露对非金融类上市公司绩效影响的实证研究
Pub Date : 2022-12-01 DOI: 10.47535/1991auoes31(2)016
Victoria Bogdan, D. Popa, Mărioara Beleneși
This paper seeks to analyze the impact of disclosures on managers’ characteristics, business climate information, and key accounting policy variables on financial performance. Data were extracted from the annual reports of the non-financial listed companies on the Bucharest Stock Exchange. Fifty-seven companies from eight industries have been investigated over five years. The least-squares method for panel data (Panel Least Squares) was used in estimating eight models that proved to be valid for the Fisher test. The findings showed that a high level of disclosure of information about managers increases performance. In contrast, the increased disclosure of business climate information and the average degree of internal control is leading to lower company performance. From the analysis of key accounting policy variables, the estimated models showed that the overall level of provisions has a significant positive influence on the performance of the companies. In two models also the estimates of decommissioning costs of tangible assets have a significant positive impact on performance. A significant negative impact on performance is exerted by uncertainties in recognition, accounting valuation, or presentation of assets, judgments, and assumptions on contingencies, litigation risks, and R&D innovation costs. The existence of the audit report and the type of auditor do not significantly influence the performance of the examined companies. However, the existence of the corporate governance report is significantly and positively impacting financial performance.
本文旨在分析披露对管理者特征、商业环境信息和关键会计政策变量对财务绩效的影响。数据摘自布加勒斯特证券交易所非金融类上市公司的年度报告。5年来,来自8个行业的57家公司接受了调查。面板数据的最小二乘法(面板最小二乘法)被用于估计8个模型,证明对Fisher检验有效。研究结果表明,管理者信息的高水平披露会提高绩效。相反,商业环境信息披露的增加和内部控制的平均程度导致公司绩效下降。从关键会计政策变量的分析中,估计模型表明,拨备的总体水平对公司绩效有显著的正向影响。在两个模型中,对有形资产退役成本的估计对业绩也有显著的积极影响。资产的确认、会计估值或列报、对或有事件的判断和假设、诉讼风险和研发创新成本等方面的不确定性对业绩产生了显著的负面影响。审计报告的存在和审计师的类型对被审查公司的绩效没有显著影响。然而,公司治理报告的存在对财务绩效有显著的正向影响。
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引用次数: 0
FOREIGN DIRECT INVESTMENT AND THE IMPACT ON EXPORTS AND GDP GROWTH. A BRIEF GLOBAL PERSPECTIVE 外国直接投资及其对出口和GDP增长的影响。简要的全球视角
Pub Date : 2022-12-01 DOI: 10.47535/1991auoes31(2)018
Adrian Negrea, C. Benea
People have been moving from one area to another since ancient times in order to exchange products from one nation with those from another in order to obtain what was lacking in the nation where they resided. These were the first product-to-product trades, and the latter was placed into circulation on money as a product-to-product trade. These early types of commerce have evolved significantly, and they continue to do so now as capital flows from one country to another. This phenomenon, which has influenced worldwide economic growth and improved living standards, saw significant expansion in the twenty-first century in the form of loans used to fund economic development in many nations, as well as ownership of financial assets. In the present era, domestic capital is insufficient for countries to thrive and remain competitive in global markets. For emerging economies, foreign investments that enter the host country as debt or money are crucial financial resources. In this paper, we will discuss the data on the development of exports and FDI of 22 countries from around the world and analysed the evolution of FDI, GDP and exports over a period of 40 years to see trends and patterns of FDI and Exports and their contribution to the economic growth of countries. Broken up in groups, the paper will compare and assess certain countries/regions, grouping and pairing them with economies or countries of similar growth/stance. Corroborating this statistics with recent global events and based on the previous statistics, this paper will try to predict the future trends of FDI around the world.
自古以来,人们就从一个地区迁移到另一个地区,以便与另一个国家的产品交换,以获得他们所居住的国家所缺乏的东西。这是第一次产品对产品的贸易,后者作为一种产品对产品的贸易被置于货币流通中。这些早期的商业形式已经发生了巨大的变化,随着资本从一个国家流向另一个国家,它们现在仍在继续发展。这一现象影响了世界范围的经济增长和生活水平的提高,在21世纪以贷款的形式大幅扩大,为许多国家的经济发展提供资金,并成为金融资产的所有权。在当今时代,国内资本不足以使国家繁荣并在全球市场上保持竞争力。对于新兴经济体来说,以债务或货币形式进入东道国的外国投资是至关重要的金融资源。在本文中,我们将讨论来自世界各地22个国家的出口和外国直接投资的发展数据,并分析40年来外国直接投资、GDP和出口的演变,以了解外国直接投资和出口的趋势和模式及其对各国经济增长的贡献。在分组中,本文将比较和评估某些国家/地区,将它们与类似增长/立场的经济体或国家分组和配对。本文将根据最近的全球事件和之前的统计数据来证实这一统计数据,并试图预测全球FDI的未来趋势。
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引用次数: 0
AN OVERVIEW OF ROMANIAN ACCOUNTANTS REGARDING THE INTRODUCTION OF HUMAN CAPITAL IN FINANCIAL STATEMENTS 罗马尼亚会计师关于在财务报表中引入人力资本的概述
Pub Date : 2022-12-01 DOI: 10.47535/1991auoes31(2)012
Ana-Maria Cocariu
Human capital is an indispensable element that strongly contributes to the success and performance of organizations, being considered the most valuable resource of companies. This study aims to bring to the fore the development of human capital and, at the same time, to identify the position of accounting experts regarding the quantification of human capital and how this measurement can contribute to obtaining a more accurate and faithful picture of the financial position of the company. Therefore, to achieve these objectives, a survey was created that was distributed to the members of the Body of Expert and Licensed Accountants of Romania (C.E.C.C.A.R.), thus obtaining a number of 139 responses. The results show that 122 of the respondents consider it necessary to quantify human capital to present the company’s image in a more accurate and realistic way. At the same time, 80 of these respondents do not consider that, once human capital is measured, it should be included in the financial statements, respectively in the balance sheet. This paper can provide an updated picture of the point of view of accounting professionals who have participated in the research on human capital, but also a starting point for the future steps of entrepreneurs in terms of human capital development, outlining new directions of development of professionals in the field. Also, this paper may be of interest to the institutions that regulate the relevant professions in the financial-accounting field, to outline new directions in the measurement and evaluation of human capital.
人力资本是一个不可或缺的因素,有力地促进了组织的成功和绩效,被认为是公司最宝贵的资源。本研究旨在突出人力资本的发展,同时确定会计专家在人力资本量化方面的立场,以及这种衡量方法如何有助于获得更准确、更忠实的公司财务状况。因此,为了实现这些目标,开展了一项调查,分发给罗马尼亚专家和持牌会计师机构(cec.c.a.r.)的成员,从而获得了139份答复。结果显示,122的受访者认为有必要量化人力资本,以更准确和现实的方式呈现公司形象。同时,80%的受访者不认为,一旦人力资本被计量,它应该包括在财务报表中,分别在资产负债表中。本文可以提供参与人力资本研究的会计专业人士的最新观点,也为企业家在人力资本开发方面的未来步骤提供了起点,概述了该领域专业人士发展的新方向。此外,本文可能会对财务会计领域相关行业的监管机构感兴趣,概述人力资本计量和评估的新方向。
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引用次数: 0
UNETHICAL BEHAVIOR: A MULTIDISCIPLINARY REVIEW OF THE HIGHLY CITED PAPERS 不道德行为:高被引论文的多学科综述
Pub Date : 2022-12-01 DOI: 10.47535/1991auoes31(2)014
Alina Beattrice Vladu, D. Matica
Our multidisciplinary review paper aims to explore the research paradigms of unethical behavior from different academic perspectives. By doing this, our paper contributes to a better understanding of unethical behavior by drawing knowledge from alternative understandings of such behavior. More specifically, our multidisciplinary inquiry aims to summarize the main findings documented by scholars from different disciplines that conducted independent research on the topic using unique perspectives and ideas associated with the field. As such, in order to gain a better understanding of how unethical behavior is examined through a range of different disciplines and areas of research we assessed the highly cited papers found at the intersection of various categories and research areas such as management, business economics, and psychology, ethics, engineering, and environmental sciences and ecology, public environmental occupational health. Having the goal to offer the most representative research on the topic, we based our review on the highly cited papers examining unethical behavior from the Clarivate Analytics’ Web of Science (WoS), the world`s leading scientific citation search and analytical information platform. The results show that the highly cited papers analyzed cluster around two major research themes as antecedents and factors increasing/enabling unethical behavior (e.g. propensity of moral disengagement, psychological entitlement, self-serving justifications, job insecurity, air pollution, polluted social contexts, creativity, favorable attitudes of upper-class toward greed, etc.) and factors deterring or limiting it (e.g. religion, ethical leadership). Given our multidisciplinary review, our study helps provide alternative understandings and important insights on the research of unethical behavior to serve for novel investigations in both practice and theory.
我们的多学科综述论文旨在从不同的学术角度探讨不道德行为的研究范式。通过这样做,我们的论文通过从对此类行为的不同理解中汲取知识,有助于更好地理解不道德行为。更具体地说,我们的多学科调查旨在总结来自不同学科的学者记录的主要发现,这些学者使用与该领域相关的独特观点和想法对该主题进行了独立研究。因此,为了更好地理解不道德行为是如何通过一系列不同学科和研究领域来检验的,我们评估了在管理学、商业经济学、心理学、伦理学、工程学、环境科学和生态学、公共环境职业健康等不同类别和研究领域交叉发现的高被引论文。为了提供有关该主题的最具代表性的研究,我们的审查基于来自Clarivate Analytics的科学网络(WoS)的高被引论文,该网络是世界领先的科学引文搜索和分析信息平台。结果表明,高被引论文围绕两个主要研究主题,即增加/促成不道德行为的前因和因素(如道德脱离倾向、心理权利、自私辩护、工作不安全感、空气污染、受污染的社会环境、创造力、上层社会对贪婪的有利态度等)和阻止或限制不道德行为的因素(如宗教、伦理领导)。鉴于我们的多学科综述,我们的研究有助于为不道德行为的研究提供不同的理解和重要的见解,为实践和理论的新研究服务。
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引用次数: 0
THE DYNAMICS OF UNEMPLOYMENT DURING THE PANDEMIC. CASE STUDY IN BIHOR COUNTY 大流行期间的失业动态。比霍尔县案例研究
Pub Date : 2022-12-01 DOI: 10.47535/1991auoes31(2)003
Csaba Bekesi, Lioara Coturbaș, Delia Bekesi
The first part of the article presents a short theoretical approach ofunemployment, and the more consistent part is based on the statistical analysis ofunemployment at the level of Bihor County. The analyzed period is represented bythe years 2019-2021. For the current analysis, we have chosen the problem ofunemployment during the pandemic, from a theoretical but also concretely appliedperspective, since unemployment represents a complex psychosocial andeconomic phenomenon, and its dimensions and dynamics highlight the state of asociety, but also the concerns for the implementation of active policies, which aimat increasing the employment rate, but also the quality of life. This paper analyzesthe dynamics of unemployment in the period 2019-2021, but also the job protectionmeasures implemented by the public employment system. Thus, the objectives ofthe research consist in the analysis of the unemployment indicators in Bihor Countyin the pre-pandemic period and in the pandemic period and of the specialmeasures adopted in order to solve the problems generated by the health crisis.The used research method was the analysis of documents; we have analyzed theActivity Reports of Bihor County Agency for Employment (AJOFM Bihor) for theyears 2020 and 2021 and the legal regulations adopted in order to protectemployees and employers during this period. The analysis of statistical datarevealed that the maximum number of unemployed people in the records of BihorCounty Agency for Employment (AJOFM Bihor) was recorded in March 2021(6,280 people), and the unemployment rate on this date was 2.36%. Twomeasures adopted by the government and implemented by the NationalEmployment Agency through the County Employment Agencies had a majorimpact in maintaining jobs during the pandemic: technical unemployment andreduced working hours. Thus, in 2021 compared to 2020, the number ofemployees who benefited from technical unemployment decreased by 5,000people.
文章的第一部分对失业问题进行了简要的理论分析,更符合本文的部分是基于比哈尔县层面的失业统计分析。分析期间以2019-2021年为代表。在目前的分析中,我们从理论和具体应用的角度选择了大流行期间的失业问题,因为失业是一种复杂的社会心理和经济现象,其规模和动态突出了社会状况,也突出了对实施积极政策的关注,这些政策旨在提高就业率,同时提高生活质量。本文分析了2019-2021年期间的失业动态,以及公共就业制度实施的就业保护措施。因此,研究的目的在于分析比霍尔县在大流行前和大流行期间的失业指标,以及为解决健康危机所产生的问题而采取的特别措施。研究方法为文献分析法;我们分析了2020年和2021年比霍尔县就业机构(AJOFM比霍尔)的活动报告,以及在此期间为保护雇员和雇主而采取的法律法规。对统计数据的分析表明,比霍尔县就业厅(AJOFM比霍尔)记录的失业人数最多是在2021年3月(6280人),失业率为2.36%。政府采取并由国家职业介绍所通过县职业介绍所实施的两项措施对大流行期间维持工作产生了重大影响:技术性失业和缩短工作时间。因此,与2020年相比,2021年受益于技术性失业的员工人数减少了5000人。
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引用次数: 0
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