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- W23317073921 hasURL "https://doi.org/10.4270/ruc.2014427" @default.
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- W23317073921 hasSource S4210211170 @default.
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- W23317073921 pdfUrl "https://proxy.furb.br/ojs/index.php/universocontabil/article/download/3949/pdf_26" @default.