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- W23207799101 hasURL "https://doi.org/10.4270/ruc.2014323" @default.
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- W23207799101 hasSource S4210211170 @default.
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- W23207799101 pdfUrl "http://proxy.furb.br/ojs/index.php/universocontabil/article/download/3863/pdf_22" @default.