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- W23314847291 hasURL "https://doi.org/10.4270/ruc.2011430" @default.
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- W23314847291 hasSource S4210211170 @default.
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- W23314847291 isOa "true" @default.
- W23314847291 pdfUrl "https://proxy.furb.br/ojs/index.php/universocontabil/article/download/1666/1764" @default.