Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - FASHION AND CONSUMER TRENDS (20 journals)
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    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 14)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 23)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 11)
The Accounting Review     Full-text available via subscription   (Followers: 48)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 1693-5209 - ISSN (Online) 2623-2480
Published by STIE Putra Bangsa Kebumen Homepage  [2 journals]
  • Online Visual Merchandising dari Aplikasi Shopee: Sebuah Persepsi Pengguna

    • Authors: Gusi Putu Lestara Permana, Ni Nyoman Sri Ruspani
      Pages: 129 - 143
      Abstract: Tujuan dari penelitian ini adalah untuk meambahkan variabel online visual merchandising ke dalam Technology Acceptance Model (TAM) oleh Davis (1989) dan menguji apakah pengguna aplikasi Shopee bersedia untuk menggunakan kembali aplikasi tersebut. Dengan demikian, penelitian ini menentukan hubungan kausal struktural antara online visual merchandising, dan enam konstruk Technology Acceptance Model (TAM). Sebanyak 100 responden yang berdomisili di Kota Denpasar dan telah menggunakan aplikasi Shopee menanggapi kuesioner tersebut. Penelitian ini menggunakan Structural Equation Modeling (SEM) dan diuji menggunakan Partial Least Square (PLS). Hasilnya mengungkapkan bahwa Online Visual Merchandising (OVM) memberikan efek yang positif terhadap Perceived Usefulness (PU); Online Visual Merchandising (OVM) dan Perceived Ease of Use (PEOU) secara positif mempengaruhi Perceived Usefulness (PU); Perceived Usefulness (PU) secara positif mempengaruhi Attitude Toward Using (ATU) dan Behavioral Intention to Use (BITU); Perceived Ease of use (PEOU) memberikan pengaruh yang paling signifikan terhadap Attitude Toward Using (ATU); Attitude Toward Using (ATU) memberikan efek yang positif terhadap Behavioral Intention to Use (BITU), dan Behavioral Intention to Use (BITU) memberikan efek positif terhadap Actual System Use (ASU). Hasil penelitian ini menunjukkan bahwa online visual merchandising memiliki pengaruh penting terhadap penggunaan aplikasi Shopee dan juga mempengaruhi penggunaan kembali aplikasi Shopee oleh pengguna.
      PubDate: 2021-12-01
      DOI: 10.32639/fokusbisnis.v20i2.793
      Issue No: Vol. 20, No. 2 (2021)
       
  • Pengaruh Persepsi Kegunaan, Persepsi Kemudahan Menggunakan, dan Pengaruh
           Sosial Terhadap Minat Menggunakan Go Payment

    • Authors: Arief Adhy Kurniawan, Fadli Abdillah Subhi
      Pages: 144 - 153
      Abstract: Tujuan penelitin adalah menganalisis pengaruh perceived usefulness, perceived ease of use, sosial influence terhadap minat menggunakan Go-Pay.  Penelitian ini bermanfaat secara teoritis yaitu dapat mengembangkan ilmu pengetahuan berkaitan dengan perilaku konsumen terutama minat konsumen dan variabel yang mempengaruhinya.  Penelitian ini dilakukan terhadap konsumen pengguna go payment di Purwokerto. Analisis menggunakan regresi linear berganda.  Hasil penelitian diperoleh pengaruh positif yang signfiikan antara perceived usefulness, perceived ease of use, sosial influence dengan minat menggunakan Go-Pay.
      PubDate: 2021-12-01
      DOI: 10.32639/fokusbisnis.v20i2.749
      Issue No: Vol. 20, No. 2 (2021)
       
  • Antecedents Customer Satisfaction in Jabodetabek: Perception Customer of
           Price, Perception of Fairness Offered and Pricing Procedures

    • Authors: Arifin Djakasaputra, Halim Putera Siswanto, Yuniarwati Yuniarwati
      Pages: 154 - 169
      Abstract: Penelitian ini bertujuan untuk menganalisis pengaruh persepsi harga perawatan mobil rutin terhadap kepuasan pelanggan di bengkel resmi mobil yang dibagi menjadi beberapa urutan yang berurutan. Variabel eksogen dalam penelitian ini adalah persepsi harga, sedangkan variabel endogen adalah persepsi kewajaran penawaran harga, persepsi keadilan prosedur penetapan harga, kepuasan terhadap pelayanan bengkel, kepuasan terhadap hasil kerja bengkel, dan kepuasan terhadap pelayanan bengkel secara keseluruhan. Penelitian ini menggunakan teknik purposive sampling dengan menggunakan 150 pelanggan bengkel resmi mobil sebagai responden setelah melalui proses normalisasi data. Structural Equation Modeling (SEM) dengan menggunakan AMOS 20.0 digunakan dalam analisis data. Hasil penelitian ini menunjukkan bahwa persepsi harga secara tidak langsung mempengaruhi kepuasan terhadap pelayanan bengkel secara keseluruhan melalui dua variabel pemoderasi yaitu kepuasan terhadap pelayanan bengkel dan kepuasan terhadap hasil kerja bengkel, semuanya berada pada taraf signifikansi 0,05.
      PubDate: 2021-12-01
      DOI: 10.32639/fokusbisnis.v20i2.835
      Issue No: Vol. 20, No. 2 (2021)
       
  • Analisis Tren Pertembuhan Fee Based Income (FBI) dan Interst Based Income
           (IBI) di Masa Pandemi Covid-19

    • Authors: Taufiq Andre Setiyono, Suryakusuma Kholid Hidayatullah
      Pages: 170 - 181
      Abstract: Pandemi Covid-19 menyebabkan perubahan pada perilaku nasabah dari transaksi tunai menjadi transaksi digital, dimana transaksi digital menyumbang pendapatan non-bunga khususnya fee based income. Penelitian ini bertujuan untuk melihat apakah tren pertumbuhan FBI lebih baik dibandingkan dengan tren pertumbuhan IBI selama masa pandemi Covid-19. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan perbankan. Jumlah populasi 46 perusahaan, dan jumlah sampel 36 perusahaan yang diambil dengan teknik purposive sampling. Penelitian diuji menggunakan uji paired sample t-test. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara tren pertumbuhan IBI dan FBI perusahaan perbankan selama pandemi Covid-19 sejak kuartal III hingga akhir periode 2020.
      PubDate: 2021-12-01
      DOI: 10.32639/fokusbisnis.v20i2.852
      Issue No: Vol. 20, No. 2 (2021)
       
  • Islamic Banks Financial Performance Indicators in Dual Banking System: The
           Case of Indonesia

    • Authors: Junaidi Junaidi, Altri Wahida, Harmita Sari
      Pages: 182 - 193
      Abstract: The aim of this research is to elaborate the financial performance of Indonesia Islamic banks (IIB). Used factor analysis to examine financial ratios ten Indonesia Islamic banks (IIB) over the period 2010-2019. The result of recent study proven six factors are key point to describe that the majority of financial ratios in this study namely liquidity, capital adequacy, profitability, efficiency, coverage and control are the factors according to the rank. The study also proven that stability of factors and loadings are stable over time. This study provides an indicator performance of IIB and may be worthwhile to stakeholders have interested with Islamic banking. This research has proved the IIB performance towards important aspect of dual banking system such as Indonesia.
      PubDate: 2021-12-01
      DOI: 10.32639/fokusbisnis.v20i2.875
      Issue No: Vol. 20, No. 2 (2021)
       
  • Tax Compliance During the Covid-19 Pandemic: A Literature Review

    • Authors: Wiandini Sranti Palupi, Negina Kencono Putri
      Pages: 194 - 205
      Abstract: The Covid-19 pandemic has influenced various sectors in Indonesia. The government provides economic stimulus policies, one of which is tax incentives. Several studies have been carried out but show the fact that the relationship between tax incentives and tax compliance has not yet produced an agreement. So that the researchers conducted a literature review to be more in-depth to find out how studies on the effect of tax incentives on tax compliance have been carried out. The results show that the effect of tax incentives on compliance has not yet produced conclusive findings. In general, more formal compliance proxies are used by Indonesian researchers, researchers from other countries are more likely to employ material compliance proxies. The use of primary data through questionnaires is becoming more dominant by researchers in Indonesia, while researchers from abroad use secondary data more. The research approaches used to discover greater tax compliance because of tax incentives are diverse.
      PubDate: 2021-12-01
      DOI: 10.32639/fokusbisnis.v20i2.921
      Issue No: Vol. 20, No. 2 (2021)
       
  • The Influence of Organizational Culture and Work Environment on the
           Performance of Start-Up Companies in Yogyakarta

    • Authors: Dodi Setiawan Riatmaja, Sigit Wibawanto
      Pages: 206 - 215
      Abstract: The purpose of this study was to determine the effect of Organizational Culture, work environment on employee job satisfaction, to determine the effect of Organizational Culture, Work Environment on Employee Performance; to determine the effect of job satisfaction on employee performance; knowing the role of job satisfaction as a mediator of organizational culture, and work environment in influencing employee performance at PT Mataram Surya Visi Yogyakarta. This research was conducted by taking from Mataram Surya Visi Yogyakarta employees as many as 73 employees. The calculation technique used in this study is the Multiple Linear Regression Analysis model and path analysis. Based on the analysis results indicate that there is a significant influence between organizational culture on job satisfaction; there is a significant influence between the work environment on job satisfaction; there is a significant influence between organizational culture and work environment on employee job satisfaction; there is a significant influence between organizational culture on performance; there is a significant influence between the work environment on performance; there is a significant influence between organizational culture and work environment on employee performance; there is a significant effect between satisfaction on performance; organizational culture indirectly on employee performance through job satisfaction and work environment indirectly on employee performance through job satisfaction.
      PubDate: 2021-12-01
      DOI: 10.32639/fokusbisnis.v20i2.913
      Issue No: Vol. 20, No. 2 (2021)
       
  • Pengaruh Literasi Keuangan, Perilaku Keuangan, Karakteristik Sosial
           Demografi, Toleransi Risiko terhadap Perencanaan Keuangan Hari Tua Pegawai
           Instansi XYZ Semarang

    • Authors: Endru Dwi Saputra, Monica Palupi Murniati
      Pages: 216 - 229
      Abstract: Peraturan Pemerintah Nomor 11 Tahun 2017 tentang manajemen PNS pasal 350 disebutkan bahwa PNS yang akan mencapai Batas Usia Pensiun (BUP), sebelum diberhentikan dengan hormat sebagai PNS dengan hak pensiun, dapat mengambil masa persiapan pensiun dan dibebaskan dari jabatan . Logisnya pegawai mengambil fasilitas yang telah diberikan oleh pemerintah kepada seluruh Aparatur Sipil Negara (ASN) namun mayoritas pegawai tidak mengambil masa persiapan pensiun. Penelitian ini dilakukan untuk menelaah pengaruh antar variabel. Penelitian ini dilakukan dengan cara survei kemudian teknik pengambilan sampel dilakukan dengan cara memberikan kuisioner langsung kepada 86 pegawai. Data yang terkumpul dianalisis dengan menggunakan regresi linier berganda. Hasil penelitian menunjukan bahwa literasi keuangan, perilaku keuangan, dan toleransi risiko mampu menggambarkan pengaruh secara positif dan signifikan terhadap perencanaan keuangan hari tua pegawai sedangkan karakteristik sosial demografi yaitu jenis kelamin, tingkat pendapatan, dan usia tidak mampu menggambarkan perencanaan keuangan hari tua pegawai di Instansi XYZ Semarang.
      PubDate: 2021-12-13
      DOI: 10.32639/fokusbisnis.v20i2.950
      Issue No: Vol. 20, No. 2 (2021)
       
  • Pre-Pandemic and Post-Pandemic Outlook of Indonesian Digital Economic
           Future 2022

    • Authors: M. Elfan Kaukab
      Pages: 230 - 240
      Abstract: Ekonomi digital Indonesia meningkat pesat selama masa pandemi Covid-19. Walaupun ada trend positif, masih belum jelas apa aspek kualitatif yang dapat kita harapkan di Tahun 2022. Tujuan penelitian ini adalah memeriksa trend yang terjadi di tahun 2017-2021 terkait ekonomi digital Indonesia dan menggunakannya untuk memprediksi apa yang akan muncul di tahun 2022. Penelitian ini meninjau trend penelitian di bidang ekonomi digital Indonesia selama periode 2017-2021 dari mesin pencari Google Scholar. Hasil penelitian menunjukkan kalau tema 2017 adalah  persiapan infrastruktur, 2018 adalah pelaksanaan ekonomi digital, 2019 adalah pertimbangan mengenai aspek syariah, 2020 terkait regulasi, dan 2021 terkait dengan arsitektur ekonomi digital. Hal ini berimplikasi pada tahun 2022 yang kemungkinan akan menunjukkan inklusivitas ekonomi digital yang lebih luas, bisnis yang lebih efisien, kemunculan startup-startup bertemakan Islam, pengesahan peraturan perundang-undangan di bidang data pribadi, dan aplikasi-aplikasi yang berorientasi konsumen dan teknologi tinggi.
      PubDate: 2021-12-14
      DOI: 10.32639/fokusbisnis.v20i2.981
      Issue No: Vol. 20, No. 2 (2021)
       
  • Cultural Roots of Pandemic Response Strategy and Its Interplay with
           Economic Performance

    • Authors: Agung Dharmajaya, Zaharuddin Zaharuddin, Kemal Taufiq
      Pages: 241 - 251
      Abstract: Nilai-nilai kultural memberikan efek pada berbagai bidang kehidupan, sehingga terdapat kemungkinan bahwa nilai kultural juga berperan dalam bagaimana cara pemerintah suatu negara menangani pandemi. Karena pandemi maupun kebijakan penanganan pandemi juga berdampak pada ekonomi, menjadi penting untuk mengetahui pula bagaimana kebijakan ini berinteraksi dengan kinerja ekonomi suatu negara. Penelitian ini memeriksa perbedaan nilai kultural (materialisme, otonomi, sekularisme, jarak kekuasaan, maskulinitas, individualisme, dan penghindaran ketidakpastian), kebijakan keketatan pembatasan (stringency index), laju transmisi Covid-19, dan kinerja ekonomi negara-negara di dunia. Penelitian ini menggunakan data sekunder dari 42 negara di dunia menggunakan metode regresi berganda. Temuan penelitian ini mengungkapkan kalau nilai kultural dapat membentuk respon terhadap pandemi maupun laju transmisi Covid-19, namun tidak berdampak langsung pada kinerja ekonomi negara. Penelitian ini memiliki implikasi kebijakan dengan mempertimbangkan risiko pandemi selanjutnya di masa datang.
      PubDate: 2021-12-15
      DOI: 10.32639/fokusbisnis.v20i2.982
      Issue No: Vol. 20, No. 2 (2021)
       
 
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