A Tale of Two Perspectives: Regulation Versus Self-Regulation. A Financial Reporting Approach (from Sarbanes–Oxley) for Research Ethics View Full Text


Ontology type: schema:ScholarlyArticle     


Article Info

DATE

2012-06

AUTHORS

Vincent Richman, Alex Richman

ABSTRACT

Reports of research fraud have raised concerns about research integrity similar to concerns raised about financial accounting fraud. We propose a departure from self-regulation in that researchers adopt the financial accounting approach in establishing trust through an external validation process, in addition to the reporting entities and the regulatory agencies. The general conceptual framework for reviewing financial reports, utilizes external auditors who are certified and objective in using established standards to provide an opinion on the financial reports. These standards have become both broader in scope and increasingly specific as to what information is reported and the methodologies to be employed. We believe that the financial reporting overhaul encompassed in the US Sarbanes-Oxley Act of 2002, which aims at preventing accounting fraud, can be applied to scientific research in 4 ways. First, Sarbanes-Oxley requires corporations to have a complete set of internal accounting controls. Research organizations should use appropriate sampling techniques and audit research projects for conformity with the initial research protocols. Second, corporations are required to have the chief financial officer certify the accuracy of their financial statements. In a similar way, each research organization should have their vice-president of research (or equivalent) certify the research integrity of their research activities. In contrast, the primary responsibility of the existing Research Integrity Officers is to handle allegations of research misconduct, an after-the-fact activity. Third, generally accepted auditing standards specify the appropriate procedures for external review of a corporation's financial statements. For similar reasons, the research review process would also require corresponding external auditing standards. Finally, these new requirements would be implemented in stages, with the largest 14 research organizations that receive 25% of the total National Institutes of Health funding, adopting these research oversight enhancements first. More... »

PAGES

241-246

References to SciGraph publications

Identifiers

URI

http://scigraph.springernature.com/pub.10.1007/s11948-011-9260-8

DOI

http://dx.doi.org/10.1007/s11948-011-9260-8

DIMENSIONS

https://app.dimensions.ai/details/publication/pub.1047277550

PUBMED

https://www.ncbi.nlm.nih.gov/pubmed/21365474


Indexing Status Check whether this publication has been indexed by Scopus and Web Of Science using the SN Indexing Status Tool
Incoming Citations Browse incoming citations for this publication using opencitations.net

JSON-LD is the canonical representation for SciGraph data.

TIP: You can open this SciGraph record using an external JSON-LD service: JSON-LD Playground Google SDTT

[
  {
    "@context": "https://springernature.github.io/scigraph/jsonld/sgcontext.json", 
    "about": [
      {
        "id": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/1501", 
        "inDefinedTermSet": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/", 
        "name": "Accounting, Auditing and Accountability", 
        "type": "DefinedTerm"
      }, 
      {
        "id": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/15", 
        "inDefinedTermSet": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/", 
        "name": "Commerce, Management, Tourism and Services", 
        "type": "DefinedTerm"
      }, 
      {
        "inDefinedTermSet": "https://www.nlm.nih.gov/mesh/", 
        "name": "Ethics, Business", 
        "type": "DefinedTerm"
      }, 
      {
        "inDefinedTermSet": "https://www.nlm.nih.gov/mesh/", 
        "name": "Ethics, Research", 
        "type": "DefinedTerm"
      }, 
      {
        "inDefinedTermSet": "https://www.nlm.nih.gov/mesh/", 
        "name": "Financial Audit", 
        "type": "DefinedTerm"
      }, 
      {
        "inDefinedTermSet": "https://www.nlm.nih.gov/mesh/", 
        "name": "Fraud", 
        "type": "DefinedTerm"
      }, 
      {
        "inDefinedTermSet": "https://www.nlm.nih.gov/mesh/", 
        "name": "Guidelines as Topic", 
        "type": "DefinedTerm"
      }, 
      {
        "inDefinedTermSet": "https://www.nlm.nih.gov/mesh/", 
        "name": "Humans", 
        "type": "DefinedTerm"
      }, 
      {
        "inDefinedTermSet": "https://www.nlm.nih.gov/mesh/", 
        "name": "Science", 
        "type": "DefinedTerm"
      }, 
      {
        "inDefinedTermSet": "https://www.nlm.nih.gov/mesh/", 
        "name": "Scientific Misconduct", 
        "type": "DefinedTerm"
      }, 
      {
        "inDefinedTermSet": "https://www.nlm.nih.gov/mesh/", 
        "name": "Trust", 
        "type": "DefinedTerm"
      }, 
      {
        "inDefinedTermSet": "https://www.nlm.nih.gov/mesh/", 
        "name": "United States", 
        "type": "DefinedTerm"
      }
    ], 
    "author": [
      {
        "affiliation": {
          "alternateName": "Dalhousie University", 
          "id": "https://www.grid.ac/institutes/grid.55602.34", 
          "name": [
            "School of Business and Economics, Sonoma State University, 1801 East Cotati Avenue, 94928, Rohnert Park, CA, USA", 
            "School of Business Administration, Dalhousie University, Halifax, NS, Canada"
          ], 
          "type": "Organization"
        }, 
        "familyName": "Richman", 
        "givenName": "Vincent", 
        "id": "sg:person.0713516061.38", 
        "sameAs": [
          "https://app.dimensions.ai/discover/publication?and_facet_researcher=ur.0713516061.38"
        ], 
        "type": "Person"
      }, 
      {
        "affiliation": {
          "alternateName": "Dalhousie University", 
          "id": "https://www.grid.ac/institutes/grid.55602.34", 
          "name": [
            "School of Business Administration, Dalhousie University, Halifax, NS, Canada", 
            "AlgoPlus Consulting Limited, 5670 Spring Garden Rd., Ste. 308, B3J 1H6, Halifax, NS, Canada"
          ], 
          "type": "Organization"
        }, 
        "familyName": "Richman", 
        "givenName": "Alex", 
        "id": "sg:person.0761631261.23", 
        "sameAs": [
          "https://app.dimensions.ai/discover/publication?and_facet_researcher=ur.0761631261.23"
        ], 
        "type": "Person"
      }
    ], 
    "citation": [
      {
        "id": "sg:pub.10.1038/451397a", 
        "sameAs": [
          "https://app.dimensions.ai/details/publication/pub.1009496454", 
          "https://doi.org/10.1038/451397a"
        ], 
        "type": "CreativeWork"
      }, 
      {
        "id": "sg:pub.10.1038/459775a", 
        "sameAs": [
          "https://app.dimensions.ai/details/publication/pub.1017500742", 
          "https://doi.org/10.1038/459775a"
        ], 
        "type": "CreativeWork"
      }, 
      {
        "id": "https://doi.org/10.1080/08989620600588969", 
        "sameAs": [
          "https://app.dimensions.ai/details/publication/pub.1022772138"
        ], 
        "type": "CreativeWork"
      }, 
      {
        "id": "sg:pub.10.1038/453980a", 
        "sameAs": [
          "https://app.dimensions.ai/details/publication/pub.1023371098", 
          "https://doi.org/10.1038/453980a"
        ], 
        "type": "CreativeWork"
      }, 
      {
        "id": "sg:pub.10.1038/466436a", 
        "sameAs": [
          "https://app.dimensions.ai/details/publication/pub.1024885015", 
          "https://doi.org/10.1038/466436a"
        ], 
        "type": "CreativeWork"
      }, 
      {
        "id": "sg:pub.10.1038/4641245a", 
        "sameAs": [
          "https://app.dimensions.ai/details/publication/pub.1029410924", 
          "https://doi.org/10.1038/4641245a"
        ], 
        "type": "CreativeWork"
      }, 
      {
        "id": "sg:pub.10.1038/455028a", 
        "sameAs": [
          "https://app.dimensions.ai/details/publication/pub.1037235181", 
          "https://doi.org/10.1038/455028a"
        ], 
        "type": "CreativeWork"
      }, 
      {
        "id": "sg:pub.10.1038/4641245b", 
        "sameAs": [
          "https://app.dimensions.ai/details/publication/pub.1051303043", 
          "https://doi.org/10.1038/4641245b"
        ], 
        "type": "CreativeWork"
      }, 
      {
        "id": "https://doi.org/10.5860/choice.46-6897", 
        "sameAs": [
          "https://app.dimensions.ai/details/publication/pub.1073433026"
        ], 
        "type": "CreativeWork"
      }, 
      {
        "id": "https://doi.org/10.1002/9780470572757", 
        "sameAs": [
          "https://app.dimensions.ai/details/publication/pub.1106891780"
        ], 
        "type": "CreativeWork"
      }
    ], 
    "datePublished": "2012-06", 
    "datePublishedReg": "2012-06-01", 
    "description": "Reports of research fraud have raised concerns about research integrity similar to concerns raised about financial accounting fraud. We propose a departure from self-regulation in that researchers adopt the financial accounting approach in establishing trust through an external validation process, in addition to the reporting entities and the regulatory agencies. The general conceptual framework for reviewing financial reports, utilizes external auditors who are certified and objective in using established standards to provide an opinion on the financial reports. These standards have become both broader in scope and increasingly specific as to what information is reported and the methodologies to be employed. We believe that the financial reporting overhaul encompassed in the US Sarbanes-Oxley Act of 2002, which aims at preventing accounting fraud, can be applied to scientific research in 4 ways. First, Sarbanes-Oxley requires corporations to have a complete set of internal accounting controls. Research organizations should use appropriate sampling techniques and audit research projects for conformity with the initial research protocols. Second, corporations are required to have the chief financial officer certify the accuracy of their financial statements. In a similar way, each research organization should have their vice-president of research (or equivalent) certify the research integrity of their research activities. In contrast, the primary responsibility of the existing Research Integrity Officers is to handle allegations of research misconduct, an after-the-fact activity. Third, generally accepted auditing standards specify the appropriate procedures for external review of a corporation's financial statements. For similar reasons, the research review process would also require corresponding external auditing standards. Finally, these new requirements would be implemented in stages, with the largest 14 research organizations that receive 25% of the total National Institutes of Health funding, adopting these research oversight enhancements first.", 
    "genre": "research_article", 
    "id": "sg:pub.10.1007/s11948-011-9260-8", 
    "inLanguage": [
      "en"
    ], 
    "isAccessibleForFree": false, 
    "isPartOf": [
      {
        "id": "sg:journal.1114745", 
        "issn": [
          "1353-3452", 
          "1471-5546"
        ], 
        "name": "Science and Engineering Ethics", 
        "type": "Periodical"
      }, 
      {
        "issueNumber": "2", 
        "type": "PublicationIssue"
      }, 
      {
        "type": "PublicationVolume", 
        "volumeNumber": "18"
      }
    ], 
    "name": "A Tale of Two Perspectives: Regulation Versus Self-Regulation. A Financial Reporting Approach (from Sarbanes\u2013Oxley) for Research Ethics", 
    "pagination": "241-246", 
    "productId": [
      {
        "name": "readcube_id", 
        "type": "PropertyValue", 
        "value": [
          "e1375dbbbdec1f9d8c9ced2c077376bf438747bdc42190808d872d89c7eb2947"
        ]
      }, 
      {
        "name": "pubmed_id", 
        "type": "PropertyValue", 
        "value": [
          "21365474"
        ]
      }, 
      {
        "name": "nlm_unique_id", 
        "type": "PropertyValue", 
        "value": [
          "9516228"
        ]
      }, 
      {
        "name": "doi", 
        "type": "PropertyValue", 
        "value": [
          "10.1007/s11948-011-9260-8"
        ]
      }, 
      {
        "name": "dimensions_id", 
        "type": "PropertyValue", 
        "value": [
          "pub.1047277550"
        ]
      }
    ], 
    "sameAs": [
      "https://doi.org/10.1007/s11948-011-9260-8", 
      "https://app.dimensions.ai/details/publication/pub.1047277550"
    ], 
    "sdDataset": "articles", 
    "sdDatePublished": "2019-04-10T16:54", 
    "sdLicense": "https://scigraph.springernature.com/explorer/license/", 
    "sdPublisher": {
      "name": "Springer Nature - SN SciGraph project", 
      "type": "Organization"
    }, 
    "sdSource": "s3://com-uberresearch-data-dimensions-target-20181106-alternative/cleanup/v134/2549eaecd7973599484d7c17b260dba0a4ecb94b/merge/v9/a6c9fde33151104705d4d7ff012ea9563521a3ce/jats-lookup/v90/0000000001_0000000264/records_8669_00000594.jsonl", 
    "type": "ScholarlyArticle", 
    "url": "http://link.springer.com/10.1007%2Fs11948-011-9260-8"
  }
]
 

Download the RDF metadata as:  json-ld nt turtle xml License info

HOW TO GET THIS DATA PROGRAMMATICALLY:

JSON-LD is a popular format for linked data which is fully compatible with JSON.

curl -H 'Accept: application/ld+json' 'https://scigraph.springernature.com/pub.10.1007/s11948-011-9260-8'

N-Triples is a line-based linked data format ideal for batch operations.

curl -H 'Accept: application/n-triples' 'https://scigraph.springernature.com/pub.10.1007/s11948-011-9260-8'

Turtle is a human-readable linked data format.

curl -H 'Accept: text/turtle' 'https://scigraph.springernature.com/pub.10.1007/s11948-011-9260-8'

RDF/XML is a standard XML format for linked data.

curl -H 'Accept: application/rdf+xml' 'https://scigraph.springernature.com/pub.10.1007/s11948-011-9260-8'


 

This table displays all metadata directly associated to this object as RDF triples.

155 TRIPLES      21 PREDICATES      49 URIs      31 LITERALS      19 BLANK NODES

Subject Predicate Object
1 sg:pub.10.1007/s11948-011-9260-8 schema:about N021fb26c36a6420abcd9309104a4b17b
2 N350614786ae0420094bfe50441c7d88d
3 N622ab330cbb1413fac77347792523c6b
4 N691ab37023014ebc9555c9ea2b35aa4a
5 N74c3dc9d54f04d5890f9d79e37228c8f
6 Nac7b1bf685314d7dbdf0e74423222a82
7 Nd75c680b63cc4b819979b8977243ec93
8 Neac590ca12be490893b3223cc5974ef6
9 Neee278c2d51c40ada8583fa5dac7a963
10 Nfe7600dd8f944e5aa1f3b9b650c3a4d5
11 anzsrc-for:15
12 anzsrc-for:1501
13 schema:author Nf5082d9d47c14948b2ce14ec1cafc456
14 schema:citation sg:pub.10.1038/451397a
15 sg:pub.10.1038/453980a
16 sg:pub.10.1038/455028a
17 sg:pub.10.1038/459775a
18 sg:pub.10.1038/4641245a
19 sg:pub.10.1038/4641245b
20 sg:pub.10.1038/466436a
21 https://doi.org/10.1002/9780470572757
22 https://doi.org/10.1080/08989620600588969
23 https://doi.org/10.5860/choice.46-6897
24 schema:datePublished 2012-06
25 schema:datePublishedReg 2012-06-01
26 schema:description Reports of research fraud have raised concerns about research integrity similar to concerns raised about financial accounting fraud. We propose a departure from self-regulation in that researchers adopt the financial accounting approach in establishing trust through an external validation process, in addition to the reporting entities and the regulatory agencies. The general conceptual framework for reviewing financial reports, utilizes external auditors who are certified and objective in using established standards to provide an opinion on the financial reports. These standards have become both broader in scope and increasingly specific as to what information is reported and the methodologies to be employed. We believe that the financial reporting overhaul encompassed in the US Sarbanes-Oxley Act of 2002, which aims at preventing accounting fraud, can be applied to scientific research in 4 ways. First, Sarbanes-Oxley requires corporations to have a complete set of internal accounting controls. Research organizations should use appropriate sampling techniques and audit research projects for conformity with the initial research protocols. Second, corporations are required to have the chief financial officer certify the accuracy of their financial statements. In a similar way, each research organization should have their vice-president of research (or equivalent) certify the research integrity of their research activities. In contrast, the primary responsibility of the existing Research Integrity Officers is to handle allegations of research misconduct, an after-the-fact activity. Third, generally accepted auditing standards specify the appropriate procedures for external review of a corporation's financial statements. For similar reasons, the research review process would also require corresponding external auditing standards. Finally, these new requirements would be implemented in stages, with the largest 14 research organizations that receive 25% of the total National Institutes of Health funding, adopting these research oversight enhancements first.
27 schema:genre research_article
28 schema:inLanguage en
29 schema:isAccessibleForFree false
30 schema:isPartOf N5f335f2b82f049d885003fc1908fdc57
31 Nee39b58d694c4f439dc6e869b3b3aa8e
32 sg:journal.1114745
33 schema:name A Tale of Two Perspectives: Regulation Versus Self-Regulation. A Financial Reporting Approach (from Sarbanes–Oxley) for Research Ethics
34 schema:pagination 241-246
35 schema:productId N32654c516049429ab6cbc39b65a6583b
36 N5311d3a3083a497fa977bfa4cd837cca
37 N94adcb98808c4467806f3abbc98f0d8a
38 Ndfe3a2042b7241eea45221662ce54823
39 Nf621e55bedbe41a4b59002494c5b5339
40 schema:sameAs https://app.dimensions.ai/details/publication/pub.1047277550
41 https://doi.org/10.1007/s11948-011-9260-8
42 schema:sdDatePublished 2019-04-10T16:54
43 schema:sdLicense https://scigraph.springernature.com/explorer/license/
44 schema:sdPublisher N9014e9e0d75149e6b0636f6b5cf28842
45 schema:url http://link.springer.com/10.1007%2Fs11948-011-9260-8
46 sgo:license sg:explorer/license/
47 sgo:sdDataset articles
48 rdf:type schema:ScholarlyArticle
49 N021fb26c36a6420abcd9309104a4b17b schema:inDefinedTermSet https://www.nlm.nih.gov/mesh/
50 schema:name Guidelines as Topic
51 rdf:type schema:DefinedTerm
52 N32654c516049429ab6cbc39b65a6583b schema:name readcube_id
53 schema:value e1375dbbbdec1f9d8c9ced2c077376bf438747bdc42190808d872d89c7eb2947
54 rdf:type schema:PropertyValue
55 N350614786ae0420094bfe50441c7d88d schema:inDefinedTermSet https://www.nlm.nih.gov/mesh/
56 schema:name Trust
57 rdf:type schema:DefinedTerm
58 N5311d3a3083a497fa977bfa4cd837cca schema:name dimensions_id
59 schema:value pub.1047277550
60 rdf:type schema:PropertyValue
61 N5f335f2b82f049d885003fc1908fdc57 schema:issueNumber 2
62 rdf:type schema:PublicationIssue
63 N622ab330cbb1413fac77347792523c6b schema:inDefinedTermSet https://www.nlm.nih.gov/mesh/
64 schema:name Ethics, Business
65 rdf:type schema:DefinedTerm
66 N691ab37023014ebc9555c9ea2b35aa4a schema:inDefinedTermSet https://www.nlm.nih.gov/mesh/
67 schema:name Ethics, Research
68 rdf:type schema:DefinedTerm
69 N74c3dc9d54f04d5890f9d79e37228c8f schema:inDefinedTermSet https://www.nlm.nih.gov/mesh/
70 schema:name Humans
71 rdf:type schema:DefinedTerm
72 N7d04fb3970a64c21b5b071ad2480252e rdf:first sg:person.0761631261.23
73 rdf:rest rdf:nil
74 N9014e9e0d75149e6b0636f6b5cf28842 schema:name Springer Nature - SN SciGraph project
75 rdf:type schema:Organization
76 N94adcb98808c4467806f3abbc98f0d8a schema:name pubmed_id
77 schema:value 21365474
78 rdf:type schema:PropertyValue
79 Nac7b1bf685314d7dbdf0e74423222a82 schema:inDefinedTermSet https://www.nlm.nih.gov/mesh/
80 schema:name Scientific Misconduct
81 rdf:type schema:DefinedTerm
82 Nd75c680b63cc4b819979b8977243ec93 schema:inDefinedTermSet https://www.nlm.nih.gov/mesh/
83 schema:name Fraud
84 rdf:type schema:DefinedTerm
85 Ndfe3a2042b7241eea45221662ce54823 schema:name doi
86 schema:value 10.1007/s11948-011-9260-8
87 rdf:type schema:PropertyValue
88 Neac590ca12be490893b3223cc5974ef6 schema:inDefinedTermSet https://www.nlm.nih.gov/mesh/
89 schema:name Science
90 rdf:type schema:DefinedTerm
91 Nee39b58d694c4f439dc6e869b3b3aa8e schema:volumeNumber 18
92 rdf:type schema:PublicationVolume
93 Neee278c2d51c40ada8583fa5dac7a963 schema:inDefinedTermSet https://www.nlm.nih.gov/mesh/
94 schema:name United States
95 rdf:type schema:DefinedTerm
96 Nf5082d9d47c14948b2ce14ec1cafc456 rdf:first sg:person.0713516061.38
97 rdf:rest N7d04fb3970a64c21b5b071ad2480252e
98 Nf621e55bedbe41a4b59002494c5b5339 schema:name nlm_unique_id
99 schema:value 9516228
100 rdf:type schema:PropertyValue
101 Nfe7600dd8f944e5aa1f3b9b650c3a4d5 schema:inDefinedTermSet https://www.nlm.nih.gov/mesh/
102 schema:name Financial Audit
103 rdf:type schema:DefinedTerm
104 anzsrc-for:15 schema:inDefinedTermSet anzsrc-for:
105 schema:name Commerce, Management, Tourism and Services
106 rdf:type schema:DefinedTerm
107 anzsrc-for:1501 schema:inDefinedTermSet anzsrc-for:
108 schema:name Accounting, Auditing and Accountability
109 rdf:type schema:DefinedTerm
110 sg:journal.1114745 schema:issn 1353-3452
111 1471-5546
112 schema:name Science and Engineering Ethics
113 rdf:type schema:Periodical
114 sg:person.0713516061.38 schema:affiliation https://www.grid.ac/institutes/grid.55602.34
115 schema:familyName Richman
116 schema:givenName Vincent
117 schema:sameAs https://app.dimensions.ai/discover/publication?and_facet_researcher=ur.0713516061.38
118 rdf:type schema:Person
119 sg:person.0761631261.23 schema:affiliation https://www.grid.ac/institutes/grid.55602.34
120 schema:familyName Richman
121 schema:givenName Alex
122 schema:sameAs https://app.dimensions.ai/discover/publication?and_facet_researcher=ur.0761631261.23
123 rdf:type schema:Person
124 sg:pub.10.1038/451397a schema:sameAs https://app.dimensions.ai/details/publication/pub.1009496454
125 https://doi.org/10.1038/451397a
126 rdf:type schema:CreativeWork
127 sg:pub.10.1038/453980a schema:sameAs https://app.dimensions.ai/details/publication/pub.1023371098
128 https://doi.org/10.1038/453980a
129 rdf:type schema:CreativeWork
130 sg:pub.10.1038/455028a schema:sameAs https://app.dimensions.ai/details/publication/pub.1037235181
131 https://doi.org/10.1038/455028a
132 rdf:type schema:CreativeWork
133 sg:pub.10.1038/459775a schema:sameAs https://app.dimensions.ai/details/publication/pub.1017500742
134 https://doi.org/10.1038/459775a
135 rdf:type schema:CreativeWork
136 sg:pub.10.1038/4641245a schema:sameAs https://app.dimensions.ai/details/publication/pub.1029410924
137 https://doi.org/10.1038/4641245a
138 rdf:type schema:CreativeWork
139 sg:pub.10.1038/4641245b schema:sameAs https://app.dimensions.ai/details/publication/pub.1051303043
140 https://doi.org/10.1038/4641245b
141 rdf:type schema:CreativeWork
142 sg:pub.10.1038/466436a schema:sameAs https://app.dimensions.ai/details/publication/pub.1024885015
143 https://doi.org/10.1038/466436a
144 rdf:type schema:CreativeWork
145 https://doi.org/10.1002/9780470572757 schema:sameAs https://app.dimensions.ai/details/publication/pub.1106891780
146 rdf:type schema:CreativeWork
147 https://doi.org/10.1080/08989620600588969 schema:sameAs https://app.dimensions.ai/details/publication/pub.1022772138
148 rdf:type schema:CreativeWork
149 https://doi.org/10.5860/choice.46-6897 schema:sameAs https://app.dimensions.ai/details/publication/pub.1073433026
150 rdf:type schema:CreativeWork
151 https://www.grid.ac/institutes/grid.55602.34 schema:alternateName Dalhousie University
152 schema:name AlgoPlus Consulting Limited, 5670 Spring Garden Rd., Ste. 308, B3J 1H6, Halifax, NS, Canada
153 School of Business Administration, Dalhousie University, Halifax, NS, Canada
154 School of Business and Economics, Sonoma State University, 1801 East Cotati Avenue, 94928, Rohnert Park, CA, USA
155 rdf:type schema:Organization
 




Preview window. Press ESC to close (or click here)


...