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1.
Research on financial constraints of very small firms is scarce because it is difficult to observe and measure their transactions.
Previous studies on small enterprises in post-communist countries have focused either on the effect of financing constraints
on business growth (Budina et al., 2000, Economics of Transition
8(2), 453–475; Bratkowski et al., 2000, Economics of Transition
8(1), 101–116) or on the effect of property rights (Johnson et al., 2002, American Economic Review
92(5), 1335–1357). This paper provides evidence on both. It turns out that financing constraints and property rights considerations
affects investment in firms of different age differently. Younger firms face higher information costs and their expansion
is more dependent on the availability of internal funds than is the expansion of older firms. This paper also finds that while
the financial sector did not channel funds to the most successful businesses, there is evidence that loans were given to firms
that had more transparent transactions. Results also indicate that the security of property rights does not influence investment
in young firms, which is interpreted to mean that only the most efficient entrepreneurs entered the market. In older small
firms, investment is negatively influenced by the index of security of property rights suggesting that these firms might have
“secured” their property rights by bribes. Improvements in the security of property rights, therefore, would help more micro
enterprises to be born as well as decrease transaction cost of established enterprises.
相似文献
2.
This paper presents four different contexts in which students practiced implementing business ethics. Students were required
to develop Codes of Conduct/Codes of Ethics as a classroom exercise. By developing these codes, students can improve their
understanding of how and why codes of conduct are developed, designed, and implemented in the workplace. Using the three-phase
content analysis process (McCabe et al.: 1999, The Journal of Higher Education 70(2), 211–234), we identify a framework consisting of 10 classifications that can be used to assess learning outcomes in embedded
ethics education. By analyzing the different content within each classification, instructors were able to gain a better understanding
of differing application of ethical principles. This analysis indicates that there needs to be more research on codes of conduct
for smaller units within an organization and more integration of work group codes of conduct into the business curriculum. 相似文献
3.
A majority of the countries in the world are still considered “developing,” with a per capita income of less than U$1,000.
Hahn (2008, Journal of Business Ethics
78, 711–721) recently proposed an ambitious business ethics research agenda for integrating the “bottom-of-the-pyramid” countries
(Prahalad and Hart, 2002, Strategy and Competition
20, 2–14) through sustainable development and corporate citizenship. Hahn’s work is among the growing field of research in comparative
business ethics including the global business ethics index (Michalos, 2008, Journal of Business Ethics
79(1), 9–19; Scholtens and Dam, 2008, Journal of Business Ethics
75(3), 273–284; Tsalikis and Seaton, 2008, Journal of Business Ethics
75(3), 229–238). This article is complementary to Hahn’s work and it advocates an urgent need for business ethics researchers
to globally integrate the bottom-of-the-pyramid countries through a fundamental re-definition of the global economic triad,
including the United States, Western Europe, and Japan [Ohmae, 1985, Triad Power: The Coming Shape of Global Competition (New York: Free Press)]. The definition that we propose is based on business systems and institutional perspectives that
include the bottom-of-the-pyramid countries. We also propose to broaden the research in business ethics to enable comparisons
across business systems indifferent income levels. 相似文献
4.
Robert W. Kolodinsky Timothy M. Madden Daniel S. Zisk Eric T. Henkel 《Journal of Business Ethics》2010,91(2):167-181
Four predictors were posited to affect business student attitudes about the social responsibilities of business, also known
as corporate social responsibility (CSR). Applying Forsyth’s (1980, Journal of Personality and Social Psychology
39, 175–184, 1992, Journal of Business Ethics
11, 461–470) personal moral philosophy model, we found that ethical idealism had a positive relationship with CSR attitudes,
and ethical relativism a negative relationship. We also found materialism to be negatively related to CSR attitudes. Spirituality
among business students did not significantly predict CSR attitudes. Understanding the relationship between CSR attitudes
and the significant predictors has important implications for researchers and teachers in particular. 相似文献
5.
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms 总被引:1,自引:0,他引:1
Carmelo Reverte 《Journal of Business Ethics》2009,88(2):351-366
The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are
potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies
have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal
8(2), 47–77, 1995; Journal of Business Finance & Accounting
28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal
9(1), 77–108, 1996; Cormier and Magnan, Journal of International Financial Management and Accounting
1(2), 171–195, 2003; Cormier et al., European Accounting Review
14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder,
and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size
and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR
ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish
listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by
size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social
visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. 相似文献
6.
Maria May Seitanidi Dimitrios N. Koufopoulos Paul Palmer 《Journal of Business Ethics》2010,97(1):139-158
Despite their ethical intentions, ethically minded consumers rarely purchase ethical products (Auger and Devinney: 2007, Journal of Business Ethics
76, 361–383). This intentions–behaviour gap is important to researchers and industry, yet poorly understood (Belk et al.: 2005, Consumption, Markets and Culture
8(3), 275–289). In order to push the understanding of ethical consumption forward, we draw on what is known about the intention–behaviour
gap from the social psychology and consumer behaviour literatures and apply these insights to ethical consumerism. We bring
together three separate insights – implementation intentions (Gollwitzer: 1999, American Psychologist
54(7), 493–503), actual behavioural control (ABC) (Ajzen and Madden: 1986, Journal of Experimental Social Psychology
22, 453–474; Sheeran et al.: 2003, Journal of Social Psychology, 42, 393–410) and situational context (SC) (Belk: 1975, Journal of Consumer Research
2, 157–164) – to construct an integrated, holistic conceptual model of the intention–behaviour gap of ethically minded consumers.
This holistic conceptual model addresses significant limitations within the ethical consumerism literature, and moves the
understanding of ethical consumer behaviour forward. Further, the operationalisation of this model offers insight and strategic
direction for marketing managers attempting to bridge the intention–behaviour gap of the ethically minded consumer. 相似文献
7.
Developing countries have recently experienced a burgeoning of small-scale individual entrepreneurs (SIEs) – who range from
petty traders to personal service workers like small street vendors, barbers and owners of small shops – as a result of market-based
reforms, rapid urbanisation, unemployment, landlessness and poverty. While SIEs form a major part of the informal workforce
in developing countries and contribute significantly to economic growth, their potential is being undermined when they engage
in irresponsible and deceptive business practices such as overpricing, sale of underweight or substandard products, or attempts
to hoard goods, to name a few. Despite the growing interest in corporate social responsibility (CSR) initiatives of small
businesses in developing countries, the SIEs have received almost no attention. To address this void in the literature, we
explore the reasons for the less than optimal level of social responsibility demonstrated by some SIEs in developing countries.
We do so by drawing upon the existing literature to develop a comprehensive framework of social responsibility of SIEs highlighting
their unique characteristics and the different contextual factors that they encounter in developing countries. Based on this
framework, we then present a set of propositions specifying the influence of these contextual factors such as business environment,
cultural traditions, socio-economic conditions, and both international and domestic pressures on the business practices of
SIEs. The framework offers an explanation for the lack of responsible entrepreneurship of SIEs and has important implications
for promoting sustainable business practices in developing countries where businesses are striving hard to survive and compete. 相似文献
8.
Using UK bank data for 466 new venture loan applications, we explore the determinants of interest margin, the sanctioning
decision and the amount borrowed when these factors are considered simultaneously. Collateral levels greatly influence the
size of credits to new ventures, a finding consistent with existing work on firm foundation rates and assets (Black et al.,
Economic Journal 106, 60–75, 1996; de Meza and Webb, The Economic Journal 109, 153–163, 1999; Evans and Jovanovic, Journal of Political Economy 97(4), 808–827, 1989; Holtz-Eakin et al., 1994). Consistent with the RAND Journal of Economics 25, 334–347, Diversionary Models of debt, firms with larger credits enjoy discounted interest margins even when we have controlled
for firm size. 相似文献
9.
Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany 总被引:1,自引:0,他引:1
Corporate social reporting, while not mandatory in most countries, has been adopted by many large companies around the world
and there are now a variety of competing global standards for non-financial reporting, such as the Global Reporting Initiative
and the UN Global Compact. However, while some companies (e.g., Henkel, BHP, Johnson and Johnson) have a long standing tradition
in reporting non-financial information, other companies provide only limited information, or in some cases, no information
at all. Previous studies have suggested that there are, country and industry-specific, differences in the extent of CSR reports
(e.g., Kolk et al.: 2001, Business Strategy and the Environment
10, 15–28; Kolk: 2005, Management International Review
45, 145–166; Maignan and Ralston: 2002, Journal of International Business Studies
33(3), 497–514). However, findings are inconclusive or contradictory and it is often difficult to compare previous studies owing
to the idiosyncratic methods used in each study (Graafland et al.: 2004, Journal of Business Ethics
53, 137–152). Furthermore, previous studies have relied mainly on simple measures, such as word counts and page counts of reports,
to compare the extent of reporting that may not capture significant differences in the content of the reports. In this article,
we seek to overcome some of these deficiencies by using textual analysis software and a more robust statistical method to
more objectively and reliably compare the CSR reports of firms in different industries and countries. We examine a sample
of leading companies in four countries (US, UK, Australia, and Germany) and test whether or not membership of the Global Compact
makes a difference to CSR reporting and is overcoming industry and country specific factors that limit standardization. We
conclude that GlobalCompact membership is having an effect only in certain areas of CSR reporting, related to the environment
and workers, and that businesses from different countries vary significantly in the extent to which they promote CSR and the
CSR issues that they choose to emphasize in their reports. These country differences are argued to be related to the different
institutional arrangements in each country. 相似文献
10.
This study constitutes a contribution to the discussion about moral reasoning in business. Kohlberg’s (1971, in Cognitive Development and Epistemology (Academic Press, New York), 1976, in Moral Development and Behavior: Theory and Research and Social Issues (Holt, Rienhart and Winston, New York)) cognitive moral development (CMD) theory is one explanation of moral reasoning. One
unresolved debate on the topic of CMD is the charge that Kohlbergian-type CMD theory is gender biased. This research puts
forth the proposal that the issue may be elucidated by exposing an ambiguity in “gender” (Borna and White: 2003, Journal of Business Ethics
47, 89–99; Gentile: 1993, Psychological Science
4(2), 120–122; Unger: 1979, American Psychologist
34(11), 1085–1094). We use the Sociomoral Reflective Objective Measure (SROM) to measure CMD and the Bem Sex Role Inventory
(BSRI) to measure gender as a psychosocial concept, rather than as a biological classification. The results of our study indicate
that high femininity, measured as a psychosocial attribute, is associated with significantly lower Kohlbergian-type CMD scores
among business practitioners. Sex moderates the effect of gender on CMD, but only indirectly. Our research also reveals that
education plays a significant moderating role in the relationship between gender and moral reasoning. In addition, age has
a significant direct effect on CMD scores of business practitioners.
Beverly Kracher is an Associate Professor of Business Ethics & Society in the College of Business Administration at Creighton
University. Her research areas include moral reasoning in business, e-commerece ethics & online trust, business ethics pedagogy,
and business & the environment. Her research appears in Journal of Business Ethics, Business Ethics Quarterly, Business & Society, International Journal of Human-Computer Studies,
Teaching Business Ethics, Interdisciplinary Environmental Review and more.
Robert P. Marble is an Associate Professor of Decision Sciences in the College of Business Administration at Creighton University.
His research is in the areas of information systems implementation, artificial intelligence, and statistical modeling of business
processes. He has published in such journals as the European Journal of Information Systems and Information & Management. 相似文献
11.
Business and Social Reputation: Exploring the Concept and Main Dimensions of Corporate Reputation 总被引:3,自引:0,他引:3
Gregorio Martín de Castro José Emilio Navas López Pedro López Sáez 《Journal of Business Ethics》2006,63(4):361-370
Different theoretical approaches highlight the growing relevance of corporate reputation as strategic factor. Among these
approaches the arguments of the Resource-Based View are special worthwhile (Grant, 1991, California Management Review 33(3), 114–135; Barney, 1999, Sloan Management Review Spring, 137–145). Nevertheless, this topic poses several methodological problems (Barney et al., 2001), as the unavailability
to identify and measure this organizational factor, that is “socially complex” and intangible in its nature. In this work,
using the findings of our empirical research on Spanish biotechnology firms, we carry out an identification and measurement
of corporate reputation, highlighting its two key components: “business reputation” and “social reputation”.
Dr. Gregorio Martín de Castro is Assistant Professor at the Business Administration Department in Universidad Complutense
de Madrid (Spain). He has several years of research experience at CIC Spanish Knowledge Society Research Centre, he holds
an Expert Diploma in Intellectual Capital and Knowledge Management from INSEAD (France), and he was a Post-Doctoral Research
Fellow at Harvard University during 2004–2005. He is author and co-author of several papers concerning Resource-Based View,
Intellectual Capital and Knowledge Management.
Dr. José Emilio Navas López is Professor and Head of the Business Administration Department in Universidad Complutense de
Madrid (Spain). He is author and co-author of several books and papers concerning Technology Management, Strategy and Knowledge
Management. He has held the first Knowledge Management Chair in Spain at I.U. Euroforum Escorial.
Dr. Pedro López Sáez is Assistant Professor at the Business Administration Department in Universidad Complutense de Madrid
(Spain) and he was a Research Fellow at Harvard University during 2004–2005. He has several years of research experience at
CIC Spanish Knowledge Society Research Centre and he is author and co-author of several papers concerning Resource-Based View,
Intellectual Capital and Knowledge Management. 相似文献
12.
Nicos Nicolaou Scott Shane Georgina Adi Massimo Mangino Juliette Harris 《Small Business Economics》2011,36(2):151-155
The tendency to be an entrepreneur may be influenced by genetic variation. Sensation seeking is more common among entrepreneurs
than among the general population. Twin studies show that the tendency to be an entrepreneur is heritable and that common
genes influence both sensation seeking and entrepreneurial tendency (Nicolaou et al. Manag Sci 54:167–179, 2008a; Strateg Entrep J 2:7–21, 2008b). Since dopamine receptor genes have been associated with novelty seeking/sensation seeking (Benjamin et al. Nat Genet 12:81–84,
1996; Ebstein et al. Nat Genet 12:78–80, 1996; Noblett and Coccaro Curr Psychiatry Rep 7:73–80, 2005), and attention deficit hyperactivity disorder (ADHD) has been reported to occur at greater rates among entrepreneurs, we
examined the association between five dopamine receptor genes and four ADHD-associated genes, with the tendency to be an entrepreneur
in a sample of 1,335 individuals from the UK. We found a single nucleotide polymorphism (rs1486011) of the DRD3 gene on chromosome 3 to be significantly associated with the tendency to be an entrepreneur. This result is the first evidence
of the association of a specific gene with entrepreneurship. Further studies are needed to replicate this association. 相似文献
13.
Decades of empirical and theoretical research has produced an extensive literature on the ethical judgments construct. Given
its importance to understanding people’s ethical choices, future research should explore the psychological processes that
produce ethical judgments. In this paper, the authors discuss two steps needed to advance this effort. First, they note that
the business ethics literature lacks a single, generally accepted definition of ethical judgments. After reviewing several
extant definitions, the authors offer a definition of the construct and discuss its advantages. Second, future ethical judgment
research would benefit from greater integration between theories of ethical decision making and theories of social cognition.
Drawing upon the Hunt–Vitell (Journal of Macromarketing
6(Spring), 5–15, 1986; In: N. C. Smith and J. A. Quelch (eds.), Ethics in Marketing. Irwin, Homewood, IL, pp. 775–784, 1992) model and the heuristic-systematic model (Chaiken, Journal of Personality and Social Psychology
39(November), 752–766, 1980), the authors present a brief research agenda intended to stimulate research on the psychological processes behind ethical
judgments. 相似文献
14.
Unethical conduct has reached crisis proportions in business (Walker et al., Wall Str J East Edn, 258(37):A1–A10, 2011) and on today’s college campuses (Burke et al., CPA J, 77(5):58–65, 2007). Despite the evidence that suggests that more than half of business students admit to dishonest practices (McCabe et al. 2006), only about 5 % of business school deans surveyed believe that dishonesty is a problem at their schools (Brown et al., Coll Stud J A, 44(2):299–308, 2010). In addition, the AACSB which establishes standards for accredited business schools has resisted the urging of deans and business experts to require business schools to teach an ethics class, and fewer than one-third of businesses schools now teach a business ethics course at the graduate or undergraduate levels (Swanson and Fisher, Advancing Business Ethics Education, 2008). In this paper we briefly introduce the status of business ethics education and report the results of a survey of business students, deans of the top business schools, and business ethics subject matter experts about ten ethical outcomes. We then offer five specific recommendations to encourage business ethics faculty and decision makers to improve the teaching of business ethics. 相似文献
15.
This paper investigates links between social capital and symbolic capital and responsible entrepreneurship in the context of small and medium enterprises (SMEs). The source of the primary data was 144 ‘Business Profiles’, written by the owner-managers of small businesses in application for a Small Business Awards competition in 2005. Included in each of these narratives were claims relating to the firms’ contributions to wider society, relationships with customers, employees and stakeholders. These narratives were coded and classified in a framework drawn from Nahapiet and Ghoshal’s (1998, Academy of Management Review
23(2), 242–266) categorisation of social capital. The analysis revealed a range of strategic orientations towards the development of social and symbolic capital, along a conceptual continuum ranging from being responsible for oneself to being responsible for others. Overall, the evidence demonstrates the significance of the power inherent in the social relations of SMEs as a force for ethical behaviour, and suggests that normative theories of the development of social capital may provide ‘competitive advantage’ through responsible behaviour for small business in the global economy.Ted Fuller is a Professor of Entrepreneurship and Strategic Foresight, and Head of the Centre for Entrepreneurship and SME Development, Teesside Business School, University of Teesside.Yumiao Tian is a postgraduate research student in the Centre for Entrepreneurship and SME Development, Teesside Business School, University of Teesside. 相似文献
16.
The 2007 winner of the International Award for Entrepreneurship and Small Business Research is the Diana Project team (Candida Brush, Nancy Carter, Elizabeth Gatewood, Patricia Greene and Myra Hart). The Diana Project
builds on the vast experience of the team in the field of entrepreneurship in general and women entrepreneurship, business
growth and venture capital in particular. The Diana Project has investigated the supply and demand side of growth capital
for women entrepreneurs. The research contributes to entrepreneurship theory as well as to practice, filling a void in knowledge
on growth-oriented women entrepreneurship. In this article we present and discuss the research contribution of the Diana Project,
in the areas of entrepreneurship, women entrepreneurship and venture capital. We specifically discuss the value of researching
a specific group of women entrepreneurs, those who want to grow their businesses, that very clearly demonstrates the positive
potential of female entrepreneurship. The Diana Project has also moved research on women’s entrepreneurship forward since
its framework does not treat women entrepreneurs as “other,” i.e., the project does not presuppose that women’s entrepreneurship
is similar to or different from men’s entrepreneurship. It assumes that women’s entrepreneurship is entrepreneurship and studies
it from that point of view.
Carin Holmquist is professor at Stockholm School of Economics and member of the Prize Committee for The
International
Award
for
Entrepreneurship
and
Small
Business
Research. Sara Carter is professor at University of Strathclyde. Both have written extensively in several of the areas covered by
the Diana Project. The prize is awarded by the Swedish Foundation for Small Business Research (FSF) and the Swedish Board
of Industrial and Technical Development (NUTEK). An important aim with this prize is to attract broader attention to this
research field. A precondition for choosing the winner of the award is that the research for which the award has been granted
is a significant contribution to the theory and empirical understanding of entrepreneurship and the importance of entrepreneurship,
new firm formation and small businesses in economic development. Besides the honor, the prize consists of SEK 0.5 million
(roughly USD 80,000). It has been awarded annually since 1996. More information about the prize and previous winners is available
at . 相似文献
17.
Elaine M. Doyle Jane Frecknall Hughes Keith W. Glaister 《Journal of Business Ethics》2009,86(2):177-198
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants
as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics
7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age
of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum
29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among
accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless,
the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics
52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics
17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute
to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions
of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. 相似文献
18.
Lloyd Sandelands 《Journal of Business Ethics》2009,85(1):93-101
I describe an ethic for business administration based on the social tradition of the Catholic Church. I find that much current
thinking about business falters for its conceit of truth. Abstractions such as the shareholder-value model contain truth –
namely, that business is an economic enterprise to manage for the wealth of its owners. But, as in all abstractions, this
truth comes at the expense of falsehood – namely, that persons are assets to deploy on behalf of owners. This last is “wrong”
in both senses of the word – it is factually wrong in that persons are far more than business assets, they are supernatural
beings, children of God; and it is morally wrong in that it is an injustice to treat them as the former when they are the
latter. I draw upon the social tradition of the Catholic Church to recognize that the business of business is not business, but is instead the human person. Following Church teachings, I describe a person-centered ethic of business based upon eight social principles that both
correct and enlarge the shareholder-centered ethic of much current business thinking. I discuss implications of this person-centered
ethic for business administration. 相似文献
19.
Vanessa Ratten 《Thunderbird国际商业评论》2016,58(2):175-177
This review will focus on the role of Asian entrepreneurship in the international business world. As we are now considered to be in the Asian century, it is important to see how business grows, develops, and changes based on entrepreneurship. Asian entrepreneurship is unique to the geographic area but also encompasses people, business, and government that has a focus on Asia and is part of the global community. The continuing rapid evolution of Asian economies over the next decade will require a focus on entrepreneurship as it incorporates technology and innovation change. More countries in Asia need to focus on entrepreneurship as a way to achieve global best practice and to make breakthroughs in science and technology. A focus on the role of entrepreneurship in Asia in order to meet social and sustainable needs is a particular key concern of many governments and trade organizations around the world. This article will focus on the book Asian Entrepreneurship as a key reference for understanding and improving the social, environmental, and economic conditions for international business. © 2015 Wiley Periodicals, Inc. 相似文献
20.
《Journal Of African Business》2013,14(1):83-111
Abstract This paper examines the different factors that have influenced the development of new types of entrepreneurship in Nigeria since 1986. It analyzes the problems Nigerians confront in trying to run small businesses as a result of the structural adjustment policy that was proposed by the World Bank and International Monetary Fund, and adopted by the military government in 1986. The major questions addressed in this study are: what are the economic and political situations in Nigeria between 1980-1997 and how have these situations forced the people of the nation to be entrepreneurs? What obstacles do entrepreneurs face in starting small businesses in Nigeria? What are the different types of entrepreneurship that have resulted in Nigeria due to the structural adjustment policies of this period? The paper demonstrates that economic difficulties were the major reasons for those who started their business between 1986 and 1995 in Nigeria. This supports the notion that entrepreneurship should not be viewed as a function of opportunity but rather as a function of cultural perception of opportunity and the need to maintain continuous family income. Policy implication and topics for future research are discussed. 相似文献