id	sid	eid	entity	type
ijtc-685	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-685	1	2	2714-9838	CARDINAL
ijtc-685	1	3	2714-9846	CARDINAL
ijtc-685	1	4	4	CARDINAL
ijtc-685	1	5	2	CARDINAL
ijtc-685	1	6	2023	CARDINAL
ijtc-685	1	7	195	CARDINAL
ijtc-685	1	8	ilomata international journal of tax & accounting	ORG
ijtc-685	1	9	berastagi smes	LOC
ijtc-685	1	10	karo district	GPE
ijtc-685	1	11	wina theresia	PERSON
ijtc-685	1	12	naibaho2 12universitas	LAW
ijtc-685	1	13	indonesia	GPE
ijtc-685	1	14	january 4	DATE
ijtc-685	1	15	2023	CARDINAL
ijtc-685	1	16	april 5	DATE
ijtc-685	1	17	2023	CARDINAL
ijtc-685	1	18	april 30	DATE
ijtc-685	1	19	2023	CARDINAL
ijtc-685	1	20	naibaho	PERSON
ijtc-685	1	21	w	GPE
ijtc-685	2	1	berastagi smes	LOC
ijtc-685	2	2	karo district	GPE
ijtc-685	3	1	ilomata international journal of tax and accounting	ORG
ijtc-685	3	2	4(2	CARDINAL
ijtc-685	3	3	195	CARDINAL
ijtc-685	4	1	https://doi.org/10.52728/ijtc.v4i2.685	ORG
ijtc-685	8	1	berastagi district	LOC
ijtc-685	8	2	karo regency	ORG
ijtc-685	9	1	41	CARDINAL
ijtc-685	11	1	sak emkm	PERSON
ijtc-685	12	1	sak emkm	PERSON
ijtc-685	13	1	4.0	CARDINAL
ijtc-685	14	1	one	CARDINAL
ijtc-685	14	2	indonesian	NORP
ijtc-685	15	1	indonesia	GPE
ijtc-685	15	2	1998	DATE
ijtc-685	19	1	2019	DATE
ijtc-685	20	1	molina -garcía et al.	PERSON
ijtc-685	20	2	2022	CARDINAL
ijtc-685	20	3	mailto:yunitaeriyantipakpahan@gmail.com	PRODUCT
ijtc-685	20	4	berastagi smes	LOC
ijtc-685	20	5	karo district	ORG
ijtc-685	20	6	naibaho	PERSON
ijtc-685	20	7	196	CARDINAL
ijtc-685	20	8	ilomata international journal of tax & accounting	ORG
ijtc-685	21	1	indonesian	NORP
ijtc-685	21	2	aritonang et al.	PERSON
ijtc-685	21	3	2022	CARDINAL
ijtc-685	22	1	2019	DATE
ijtc-685	22	2	2003	DATE
ijtc-685	22	3	chen et al.	PERSON
ijtc-685	22	4	2020	DATE
ijtc-685	22	5	2012	DATE
ijtc-685	23	1	2021	CARDINAL
ijtc-685	23	2	three	CARDINAL
ijtc-685	24	1	first	ORDINAL
ijtc-685	25	1	second	ORDINAL
ijtc-685	26	1	third	ORDINAL
ijtc-685	27	1	2019	DATE
ijtc-685	28	1	susanti et al.	PERSON
ijtc-685	28	2	2021	CARDINAL
ijtc-685	29	1	2019	DATE
ijtc-685	30	1	karo regency	ORG
ijtc-685	30	2	lake toba	LOC
ijtc-685	31	1	one	CARDINAL
ijtc-685	31	2	the homestay business	ORG
ijtc-685	31	3	the homestay business	ORG
ijtc-685	31	4	the current year	DATE
ijtc-685	31	5	ngatemin	PERSON
ijtc-685	31	6	2019	DATE
ijtc-685	32	1	one	CARDINAL
ijtc-685	32	2	n.d.	GPE
ijtc-685	33	1	the indonesian accounting association	ORG
ijtc-685	33	2	2018	DATE
ijtc-685	33	3	sak emkm	PERSON
ijtc-685	33	4	indonesia	GPE
ijtc-685	34	1	2021	DATE
ijtc-685	35	1	diana,	ORG
ijtc-685	35	2	n.d.	GPE
ijtc-685	36	1	mukoffi &	ORG
ijtc-685	36	2	2019	DATE
ijtc-685	37	1	every year	DATE
ijtc-685	38	1	berastagi smes	LOC
ijtc-685	38	2	karo district	ORG
ijtc-685	38	3	naibaho	PERSON
ijtc-685	38	4	197	CARDINAL
ijtc-685	38	5	ilomata international journal of tax & accounting	ORG
ijtc-685	38	6	2018	DATE
ijtc-685	39	1	2012	DATE
ijtc-685	40	1	al.	GPE
ijtc-685	40	2	n.d.	GPE
ijtc-685	40	3	sholikin & setiawan	ORG
ijtc-685	40	4	2018	DATE
ijtc-685	41	1	sak emkm	PERSON
ijtc-685	41	2	wahyuni & sutomo	ORG
ijtc-685	41	3	2021	CARDINAL
ijtc-685	42	1	purwanti et al.	PERSON
ijtc-685	42	2	n.d.	GPE
ijtc-685	43	1	sak emkm	PERSON
ijtc-685	43	2	barker & noonan, 1996	ORG
ijtc-685	43	3	2022	CARDINAL
ijtc-685	43	4	2019	DATE
ijtc-685	44	1	sak emkm	PERSON
ijtc-685	45	1	arda	PERSON
ijtc-685	45	2	2021	DATE
ijtc-685	46	1	sak emkm	PERSON
ijtc-685	46	2	sak emkm	PERSON
ijtc-685	46	3	2018	DATE
ijtc-685	47	1	sak emkm	PERSON
ijtc-685	47	2	sak emkm	PERSON
ijtc-685	47	3	zulfikar et al.	PERSON
ijtc-685	47	4	2022	CARDINAL
ijtc-685	48	1	al.	GPE
ijtc-685	48	2	n.d.	GPE
ijtc-685	50	1	ikatan akuntan	ORG
ijtc-685	50	2	indonesia	GPE
ijtc-685	50	3	2018	DATE
ijtc-685	51	1	kristiana et al.	ORG
ijtc-685	51	2	n.d.	GPE
ijtc-685	52	1	berastagi district	LOC
ijtc-685	52	2	berastagi district	LOC
ijtc-685	53	1	berastagi district	LOC
ijtc-685	53	2	berastagi district	LOC
ijtc-685	54	1	berastagi smes	LOC
ijtc-685	54	2	karo district	ORG
ijtc-685	54	3	naibaho	PERSON
ijtc-685	54	4	198	CARDINAL
ijtc-685	54	5	ilomata international journal of tax & accounting	ORG
ijtc-685	56	1	berastagi district	LOC
ijtc-685	58	1	berastagi district	LOC
ijtc-685	59	1	41	CARDINAL
ijtc-685	60	1	20 years old	DATE
ijtc-685	60	2	41 years old	DATE
ijtc-685	61	1	1	CARDINAL
ijtc-685	62	1	1	CARDINAL
ijtc-685	62	2	7 17.1	CARDINAL
ijtc-685	62	3	8 19.5	CARDINAL
ijtc-685	62	4	80.5 3	CARDINAL
ijtc-685	62	5	7 17.1	CARDINAL
ijtc-685	63	1	8 19.5	CARDINAL
ijtc-685	63	2	80.5 5	CARDINAL
ijtc-685	63	3	6 14.6	CARDINAL
ijtc-685	63	4	8 19.5	CARDINAL
ijtc-685	64	1	1	CARDINAL
ijtc-685	64	2	8 19.5	CARDINAL
ijtc-685	66	1	9 21.9	CARDINAL
ijtc-685	66	2	8 19.5	CARDINAL
ijtc-685	67	1	5	CARDINAL
ijtc-685	67	2	10	CARDINAL
ijtc-685	67	3	24.4	CARDINAL
ijtc-685	67	4	12.2	CARDINAL
ijtc-685	67	5	sak emkm	PERSON
ijtc-685	68	1	7 17.1	CARDINAL
ijtc-685	68	2	berastagi smes	LOC
ijtc-685	68	3	karo district	ORG
ijtc-685	68	4	naibaho	PERSON
ijtc-685	68	5	199	CARDINAL
ijtc-685	68	6	ilomata international journal of tax & accounting	ORG
ijtc-685	68	7	82.9 11	CARDINAL
ijtc-685	68	8	sak emkm	PERSON
ijtc-685	68	9	o	DATE
ijtc-685	69	1	11	CARDINAL
ijtc-685	69	2	7.3 65.9 12	CARDINAL
ijtc-685	70	1	3 7.3	CARDINAL
ijtc-685	70	2	sak emkm	PERSON
ijtc-685	71	1	6 14.6	CARDINAL
ijtc-685	71	2	14	CARDINAL
ijtc-685	71	3	sak emkm	PERSON
ijtc-685	72	1	2 4.9	CARDINAL
ijtc-685	72	2	95.1 15	CARDINAL
ijtc-685	73	1	35	CARDINAL
ijtc-685	73	2	6 14.6	CARDINAL
ijtc-685	73	3	2023	CARDINAL
ijtc-685	73	4	82.9%	PERCENT
ijtc-685	74	1	one	CARDINAL
ijtc-685	77	1	17.1%	PERCENT
ijtc-685	78	1	one	CARDINAL
ijtc-685	78	2	daily	DATE
ijtc-685	78	3	every day	DATE
ijtc-685	84	1	one	CARDINAL
ijtc-685	84	2	berastagi smes	LOC
ijtc-685	84	3	karo district	ORG
ijtc-685	84	4	naibaho	TIME
ijtc-685	84	5	200	CARDINAL
ijtc-685	84	6	ilomata international journal of tax & accounting	ORG
ijtc-685	86	1	80.5%	PERCENT
ijtc-685	90	1	only 19.5%	PERCENT
ijtc-685	94	1	82.9%	PERCENT
ijtc-685	108	1	berastagi smes	LOC
ijtc-685	108	2	karo district	ORG
ijtc-685	108	3	naibaho	PERSON
ijtc-685	108	4	201	CARDINAL
ijtc-685	108	5	ilomata international journal of tax & accounting	ORG
ijtc-685	110	1	6	CARDINAL
ijtc-685	110	2	sak emkm	PERSON
ijtc-685	113	1	two	CARDINAL
ijtc-685	114	1	each month	DATE
ijtc-685	117	1	sak emkm	PERSON
ijtc-685	118	1	one	CARDINAL
ijtc-685	119	1	7	CARDINAL
ijtc-685	123	1	microsoft	ORG
ijtc-685	124	1	sak emkm	PERSON
ijtc-685	128	1	9	CARDINAL
ijtc-685	128	2	one	CARDINAL
ijtc-685	128	3	berastagi smes	LOC
ijtc-685	128	4	karo district	ORG
ijtc-685	128	5	naibaho	PERSON
ijtc-685	128	6	202	CARDINAL
ijtc-685	128	7	ilomata international journal of tax & accounting	ORG
ijtc-685	131	1	one	CARDINAL
ijtc-685	131	2	every year	DATE
ijtc-685	132	1	sak emkm	PERSON
ijtc-685	133	1	10	CARDINAL
ijtc-685	133	2	82.9%	PERCENT
ijtc-685	133	3	sak emkm	PERSON
ijtc-685	135	1	17.1%	PERCENT
ijtc-685	136	1	sak emkm	PERSON
ijtc-685	136	2	11	CARDINAL
ijtc-685	139	1	12	CARDINAL
ijtc-685	139	2	92.7%	PERCENT
ijtc-685	140	1	12	CARDINAL
ijtc-685	141	1	85.4 %	PERCENT
ijtc-685	141	2	sak emkm	PERSON
ijtc-685	145	1	sak emkm	PERSON
ijtc-685	146	1	13	CARDINAL
ijtc-685	146	2	95.1%	PERCENT
ijtc-685	148	1	sak etap	PERSON
ijtc-685	149	1	sak emkm	PERSON
ijtc-685	150	1	sak emkm	PERSON
ijtc-685	151	1	15	CARDINAL
ijtc-685	151	2	73.2%	PERCENT
ijtc-685	153	1	sak emkm	PERSON
ijtc-685	154	1	berastagi smes	LOC
ijtc-685	154	2	karo district	ORG
ijtc-685	154	3	naibaho	PERSON
ijtc-685	154	4	203	CARDINAL
ijtc-685	154	5	ilomata international journal of tax & accounting	ORG
ijtc-685	155	1	sak emkm	PERSON
ijtc-685	156	1	sak emkm	PERSON
ijtc-685	157	1	the berastagi district	LOC
ijtc-685	158	1	sak emkm	PERSON
ijtc-685	159	1	sak emkm	PERSON
ijtc-685	160	1	sak emkm	PERSON
ijtc-685	162	1	the berastagi district	LOC
ijtc-685	166	1	daily	DATE
ijtc-685	168	1	berastagi district	LOC
ijtc-685	169	1	sak emkm	PERSON
ijtc-685	169	2	sak emkm	PERSON
ijtc-685	170	1	sak emkm	PERSON
ijtc-685	170	2	3	CARDINAL
ijtc-685	170	3	three	CARDINAL
ijtc-685	171	1	berastagi smes	LOC
ijtc-685	171	2	karo district	ORG
ijtc-685	171	3	naibaho	PERSON
ijtc-685	171	4	204	CARDINAL
ijtc-685	171	5	ilomata international journal of tax & accounting	ORG
ijtc-685	172	1	sak emkm	PERSON
ijtc-685	173	1	berastagi city	LOC
ijtc-685	173	2	sak emkm	PERSON
ijtc-685	174	1	sak emkm	PERSON
ijtc-685	176	1	daily	DATE
ijtc-685	177	1	sak emkm	PERSON
ijtc-685	180	1	n. d.	PERSON
ijtc-685	180	2	2018	DATE
ijtc-685	181	1	sak emkm	PERSON
ijtc-685	183	1	jurnal ilmiah bidang	ORG
ijtc-685	183	2	akuntansi dan manajemen	PERSON
ijtc-685	183	3	50–59	DATE
ijtc-685	183	4	afriyie	ORG
ijtc-685	183	5	s.	PERSON
ijtc-685	183	6	du	PERSON
ijtc-685	183	7	j., & ibn musah	ORG
ijtc-685	184	1	2019	DATE
ijtc-685	186	1	9(1	CARDINAL
ijtc-685	187	1	https://doi.org/10.1186/s40497-019-0165-3 anisere-hameed	PERSON
ijtc-685	187	2	r. a.	PERSON
ijtc-685	187	3	2021	CARDINAL
ijtc-685	188	1	covid-19	GPE
ijtc-685	188	2	nigeria	GPE
ijtc-685	189	1	https://papers.ssrn.com/abstract=3931410 arda	PERSON
ijtc-685	189	2	2021	CARDINAL
ijtc-685	191	1	journal of economics	ORG
ijtc-685	191	2	4(1	CARDINAL
ijtc-685	192	1	https://doi.org/10.31014/aior.1992.04.01.339 ardila	GPE
ijtc-685	192	2	i.	PERSON
ijtc-685	192	3	zurriah	GPE
ijtc-685	192	4	r., & suryani	ORG
ijtc-685	192	5	2019	DATE
ijtc-685	194	1	international journal of accounting & finance	ORG
ijtc-685	194	2	asia	LOC
ijtc-685	194	3	2(3	CARDINAL
ijtc-685	194	4	1–6	CARDINAL
ijtc-685	194	5	https://doi.org/10.32535/ijafap.v2i3.584 aritonang	ORG
ijtc-685	194	6	m. p.	PERSON
ijtc-685	194	7	sadalia	ORG
ijtc-685	194	8	i., & muluk	ORG
ijtc-685	194	9	2022	CARDINAL
ijtc-685	196	1	19th	ORDINAL
ijtc-685	196	2	2022	CARDINAL
ijtc-685	196	3	356–368	CARDINAL
ijtc-685	197	1	t.	GPE
ijtc-685	197	2	e. j. m., & n. crawford	PERSON
ijtc-685	198	1	2003	DATE
ijtc-685	200	1	european journal of innovation management	ORG
ijtc-685	200	2	6(1	CARDINAL
ijtc-685	200	3	8–17	CARDINAL
ijtc-685	202	1	++morgan%2c++and++n.++crawford.++2003.++determinants++of+++innovation	QUANTITY
ijtc-685	202	2	berastagi smes	LOC
ijtc-685	202	3	karo district	ORG
ijtc-685	202	4	naibaho	PERSON
ijtc-685	202	5	205	CARDINAL
ijtc-685	202	6	ilomata international journal of tax & accounting	ORG
ijtc-685	202	7	novation+management+6%281%29%3a+8-17&sc=0162&sk=&cvid	CARDINAL
ijtc-685	202	8	barker	PERSON
ijtc-685	203	1	irish	NORP
ijtc-685	204	1	j.	PERSON
ijtc-685	204	2	j. w.-j	PERSON
ijtc-685	205	1	b., & 2019	ORG
ijtc-685	206	1	n.d.	GPE
ijtc-685	209	1	march 7	DATE
ijtc-685	209	2	2023	CARDINAL
ijtc-685	209	3	https://www.sciencedirect.com/science/article/pii/s0148296319302188 chen	PERSON
ijtc-685	209	4	q.	PERSON
ijtc-685	209	5	wang	PERSON
ijtc-685	209	6	s. z.	PERSON
ijtc-685	209	7	2020	DATE
ijtc-685	210	1	china	GPE
ijtc-685	210	2	pearl river delta	LOC
ijtc-685	211	1	asia pacific business review	LOC
ijtc-685	211	2	26(1	CARDINAL
ijtc-685	212	1	diana	PERSON
ijtc-685	212	2	n.d.	GPE
ijtc-685	213	1	sak emkm	PERSON
ijtc-685	213	2	nur diana financial accounting	ORG
ijtc-685	213	3	sak emkm	PERSON
ijtc-685	214	1	c., & nugroho	ORG
ijtc-685	214	2	g. w.	PERSON
ijtc-685	214	3	2022	CARDINAL
ijtc-685	216	1	jasa	ORG
ijtc-685	216	2	akuntansi	ORG
ijtc-685	216	3	dan sistem informasi akuntansi	PERSON
ijtc-685	216	4	6(1	CARDINAL
ijtc-685	217	1	ikatan	GPE
ijtc-685	217	2	indonesia	GPE
ijtc-685	218	1	2018	DATE
ijtc-685	219	1	standar akuntansi keuangan	PERSON
ijtc-685	219	2	entitas	ORG
ijtc-685	219	3	kecil	ORG
ijtc-685	219	4	dan menengah	PERSON
ijtc-685	220	1	2012	DATE
ijtc-685	222	1	indonesian	NORP
ijtc-685	223	1	mada international journal of business	ORG
ijtc-685	223	2	14(1	CARDINAL
ijtc-685	224	1	https://doi.org/10.22146/gamaijb.5436 kristiana	PERSON
ijtc-685	224	2	i.	PERSON
ijtc-685	224	3	n. n.-u	PERSON
ijtc-685	225	1	j. of, & 2021	ORG
ijtc-685	226	1	n.d.	GPE
ijtc-685	229	1	february 28	DATE
ijtc-685	229	2	2023	CARDINAL
ijtc-685	229	3	https://pesquisa.bvsalud.org/global-literature-on-novel-coronavirus-2019ncov/resource/pt/covidwho-1574795 molina-garcía	PERSON
ijtc-685	229	4	a.	GPE
ijtc-685	229	5	diéguez-soto	ORG
ijtc-685	229	6	j., galache-laza	ORG
ijtc-685	229	7	m. t., & campos-valenzuela	PERSON
ijtc-685	229	8	m.	PERSON
ijtc-685	229	9	2022	CARDINAL
ijtc-685	231	1	2022	CARDINAL
ijtc-685	233	1	mukoffi	GPE
ijtc-685	233	2	a., &	ORG
ijtc-685	233	3	2019	DATE
ijtc-685	234	1	lowokwaru district	LOC
ijtc-685	234	2	malang	GPE
ijtc-685	235	1	international journal of research	ORG
ijtc-685	235	2	21474478	DATE
ijtc-685	235	3	17–23	CARDINAL
ijtc-685	236	1	berastagi smes	LOC
ijtc-685	236	2	karo district	ORG
ijtc-685	236	3	naibaho	PERSON
ijtc-685	236	4	206	CARDINAL
ijtc-685	236	5	ilomata international journal of tax & accounting	ORG
ijtc-685	236	6	2019	DATE
ijtc-685	237	1	implementasi akuntansi	PERSON
ijtc-685	237	2	usaha mikro kecil dan menengah	ORG
ijtc-685	237	3	pada usaha	PERSON
ijtc-685	237	4	akomodasi	GPE
ijtc-685	237	5	homestay	GPE
ijtc-685	237	6	di kabupaten karo	PERSON
ijtc-685	238	1	jurnal akademi	ORG
ijtc-685	238	2	medan	PERSON
ijtc-685	238	3	7(2	CARDINAL
ijtc-685	238	4	47–61	DATE
ijtc-685	239	1	https://doi.org/10.36983/japm.v7i2.50 nina	ORG
ijtc-685	239	2	i.	PERSON
ijtc-685	239	3	e.	PERSON
ijtc-685	239	4	indrawaty	PERSON
ijtc-685	239	5	a., & solihin	ORG
ijtc-685	239	6	2018	DATE
ijtc-685	240	1	implementasi sak emkm	PERSON
ijtc-685	240	2	entitas	ORG
ijtc-685	240	3	kecil dan menengah	PERSON
ijtc-685	240	4	samarinda	ORG
ijtc-685	242	1	mauidzoh	ORG
ijtc-685	242	2	w.	PERSON
ijtc-685	242	3	n., & tarigan	ORG
ijtc-685	242	4	l.	GPE
ijtc-685	242	5	n.d.	GPE
ijtc-685	244	1	march 7	DATE
ijtc-685	244	2	2023	CARDINAL
ijtc-685	244	3	l., economics	ORG
ijtc-685	244	4	d. f.-s	PERSON
ijtc-685	245	1	a., & 2021	ORG
ijtc-685	246	1	n.d.	GPE
ijtc-685	247	1	sak emkm	PERSON
ijtc-685	249	1	february 28	DATE
ijtc-685	249	2	2023	CARDINAL
ijtc-685	249	3	m.	PERSON
ijtc-685	250	1	a. and, & 2022	ORG
ijtc-685	251	1	n.d.	GPE
ijtc-685	252	1	covid-19	PRODUCT
ijtc-685	253	1	march 6	DATE
ijtc-685	253	2	2023	CARDINAL
ijtc-685	253	3	m.	PERSON
ijtc-685	253	4	2019	DATE
ijtc-685	254	1	pemakuan village	GPE
ijtc-685	254	2	banjar regency	ORG
ijtc-685	255	1	international journal of accounting & finance	ORG
ijtc-685	255	2	asia	LOC
ijtc-685	255	3	2	CARDINAL
ijtc-685	255	4	a., & setiawan	ORG
ijtc-685	255	5	2018	DATE
ijtc-685	256	1	islamic	NORP
ijtc-685	257	1	journal of islamic finance	ORG
ijtc-685	257	2	1(2	CARDINAL
ijtc-685	257	3	35–50	CARDINAL
ijtc-685	258	1	i. g.	PERSON
ijtc-685	258	2	2012	DATE
ijtc-685	260	1	procedia economics	ORG
ijtc-685	260	2	4	CARDINAL
ijtc-685	260	3	373–383	CARDINAL
ijtc-685	261	1	hardiani	NORP
ijtc-685	262	1	j. s. t., & 2019	PERSON
ijtc-685	263	1	2019	DATE
ijtc-685	268	1	2021	CARDINAL
ijtc-685	269	1	msmes financial management	ORG
ijtc-685	271	1	i., & sutomo	ORG
ijtc-685	271	2	2021	CARDINAL
ijtc-685	272	1	bogor regency	ORG
ijtc-685	273	1	jurnal aplikasi	PERSON
ijtc-685	273	2	ekonomi	ORG
ijtc-685	273	3	akuntansi dan bisnis	PERSON
ijtc-685	273	4	3	CARDINAL
ijtc-685	273	5	2	CARDINAL
ijtc-685	275	1	berastagi smes	LOC
ijtc-685	275	2	karo district	ORG
ijtc-685	275	3	207	CARDINAL
ijtc-685	275	4	ilomata international journal of tax & accounting	ORG
ijtc-685	275	5	zulfikar	GPE
ijtc-685	275	6	r.	NORP
ijtc-685	275	7	astuti	GPE
ijtc-685	275	8	k. d.	PERSON
ijtc-685	275	9	2022	CARDINAL
ijtc-685	276	1	sak emkm	PERSON
ijtc-685	276	2	indonesia	GPE
ijtc-685	277	1	23(189	CARDINAL
ijtc-685	278	1	128–143	CARDINAL