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20250920174304.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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171120n 000 0 eng d |
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| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Bernardo, Arnel A. |
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4 |
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| 130 ## - MAIN ENTRY--UNIFORM TITLE |
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| 245 #0 - TITLE STATEMENT |
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| Title |
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Tax fraud investigation : |
| Designation of section section/part/series: (SE) [OBSOLETE] |
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| Remainder of title |
level of operations and policy measures / |
| Number of part/section of a work |
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| Statement of responsibility, etc. |
Arnel A. Bernardo. |
| Medium |
6 |
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| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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46 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Accompanying material |
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| Dimensions |
28 cm. |
| Extent |
xv, 220 pages |
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| 310 ## - CURRENT PUBLICATION FREQUENCY |
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| Current publication frequency |
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text |
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rdacontent |
| 337 ## - MEDIA TYPE |
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| Materials specified |
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0 |
| Media type code |
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| Media type term |
unmediated |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Materials specified |
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volume |
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rdacarrier |
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| 385 ## - AUDIENCE CHARACTERISTICS |
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| Name of part/section of a work |
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| 490 ## - SERIES STATEMENT |
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| Series statement |
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| International Standard Serial Number |
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| Volume/sequential designation |
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| 500 ## - GENERAL NOTE |
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| General note |
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| -- |
Thesis (Ph.D.) -- Pamantasan ng Lungsod ng Maynila, 1998.;A dissertation presented to the faculty of the Graduate School of Management in partial fulfillment of the requirements for the degree Doctor of Business Administration. |
| -- |
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| -- |
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| -- |
56 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
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| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
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| Title |
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| Statement of responsibility |
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| 506 ## - RESTRICTIONS ON ACCESS NOTE |
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| Terms governing access |
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5 |
| 510 ## - CITATION/REFERENCES NOTE |
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| Name of source |
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| International Standard Serial Number |
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| 520 ## - SUMMARY, ETC. |
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| Expansion of summary note |
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| Summary, etc. |
EXECUTIVE SUMMARY: One hundred fifty-one purposively chosen stakeholders from Valenzuela, Manila, Quezon City ad Makati participated in this study. With three researcher-made rating scales used as the instruments, the data were collected from September to November 1998. The survey data were submitted further to a review by seven experts on taxation in the process of triangulation or focus group discussion. Together, these data answered the following specific questions: 1. What was the level of operations of tax fraud investigation? 2. What were the problems and constraints that hamper tax fraud investigation? 3. What additional measures are needed to confront tax violations? 4. Do government and non-government stakeholders significantly differ in their assessment of tax fraud investigation practices? 5. What policy measures can be formulated to improve tax fraud investigation? Three rating scales were developed and validated for this dissertation, with each scale answering one specific objective of the study. One hundred fifty-one stakeholders (government and non-government) accomplished these scales. The quantitative data generated from these scales were further utilized as the discussion points of a group of 7 experts who participated in a triangulation process to review and validate these quantitative data. The quantitative survey data were statistically analyzed using means, standard deviation, ranking and t-test for independent samples. The findings of the study show that: 1. The level of operations of tax fraud investigation is believed to be marginal or in the borderline. 2. Government and non-government stakeholders differ significantly in many aspects of tax fraud investigation, while they also agree in some respect. 3. There are various problems and constraints which hamper tax fraud investigation. 4. Various measures are available to address identified problems. These measures are either administrative or legislative in nature. These measures are marginally implemented. 5. Many of the problems and constraints related to tax avoidance and evasion have persisted over the years in spite of the measures applied. 6. Policy measures are recommended either to be installed or to be strengthened. The study concludes that: 1. The level of operations of tax fraud investigation is weak. 2. People involved in the investigative practice tend to be defensive by trying to picture favorable trends about the issue on tax fraud investigation. 3. Tax fraud investigation problems and constraints have not been seriously addressed. Given these, many taxpayers continue to manage evading or avoiding taxes. 4. Policy measures, either administrative or legislative, are available but do not seem to be effective. The study recommends that existing measures to address tax avoidance and evasion be implemented with seriousness both on the part of those who are in the tax system and on the part of the taxpayers. Additional measures are necessary to strengthen the existing ones. A Congressional bill is drafted in this regard. Additional research on this subject will increase awareness about the issue and may lessen the problems. |
| Uniform Resource Identifier |
<a href=""></a> |
| 521 ## - TARGET AUDIENCE NOTE |
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| Target audience note |
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| Source |
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| 533 ## - REPRODUCTION NOTE |
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| Physical description of reproduction |
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| Type of reproduction |
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| Note about reproduction |
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| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE |
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| Authorization |
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| Terms governing use and reproduction |
5 |
| 542 ## - INFORMATION RELATING TO COPYRIGHT STATUS |
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| Copyright date |
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| Copyright statement |
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| 546 ## - LANGUAGE NOTE |
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| Language note |
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| 583 ## - ACTION NOTE |
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| Local note |
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| Provenance (VM) [OBSOLETE] |
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| 600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME |
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| Numeration |
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| Form subdivision |
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| Title of a work |
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| Titles and other words associated with a name |
2 |
| Fuller form of name |
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| Personal name |
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0 |
| Geographic subdivision |
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| 610 ## - SUBJECT ADDED ENTRY--CORPORATE NAME |
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| Subordinate unit |
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| Form subdivision |
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| Title of a work |
2 |
| General subdivision |
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| Corporate name or jurisdiction name as entry element |
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| Form subheading |
0 |
| Name of part/section of a work |
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| Geographic subdivision |
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| Date of meeting or treaty signing |
6 |
| Chronological subdivision |
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| 611 ## - SUBJECT ADDED ENTRY--MEETING NAME |
|---|
| Meeting name or jurisdiction name as entry element |
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| Date of meeting or treaty signing |
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| Number of part/section/meeting |
2 |
| Location of meeting |
0 |
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| 630 ## - SUBJECT ADDED ENTRY--UNIFORM TITLE |
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| General subdivision |
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| Uniform title |
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| Date of treaty signing |
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| Name of part/section of a work |
20 |
| Form subdivision |
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| 648 ## - SUBJECT ADDED ENTRY--CHRONOLOGICAL TERM |
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| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| General subdivision |
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| Topical term or geographic name entry element |
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| Active dates |
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| Geographic subdivision |
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| Chronological subdivision |
20 |
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| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
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| General subdivision |
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| -- |
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| Geographic name |
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| Chronological subdivision |
20 |
| Form subdivision |
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| Geographic subdivision |
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| 655 ## - INDEX TERM--GENRE/FORM |
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| Authority record control number or standard number |
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| -- |
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| Genre/form data or focus term |
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| Chronological subdivision |
2 |
| Geographic subdivision |
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| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Relationship information |
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| -- |
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| Title of a work |
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| Titles and other words associated with a name |
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| Numeration |
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| Version |
1 |
| Fuller form of name |
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| Date of a work |
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| Form subheading |
40 |
| Name of part/section of a work |
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| Dates associated with a name |
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| Relator term |
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| Personal name |
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| Language of a work |
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| Number of part/section of a work |
6 |
| 710 ## - ADDED ENTRY--CORPORATE NAME |
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| Subordinate unit |
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| -- |
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| Title of a work |
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| Location of meeting |
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| Relator term |
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| Date of a work |
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| Form subheading |
40 |
| Name of part/section of a work |
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| Date of meeting or treaty signing |
5 |
| Language of a work |
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| Number of part/section/meeting |
6 |
| Corporate name or jurisdiction name as entry element |
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| 711 ## - ADDED ENTRY--MEETING NAME |
|---|
| Meeting name or jurisdiction name as entry element |
|
| -- |
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| Date of meeting or treaty signing |
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| Number (BK CF MP MU SE VM MX) [OBSOLETE] |
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| Number of part/section/meeting |
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| Title of a work |
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| Location of meeting |
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| 730 ## - ADDED ENTRY--UNIFORM TITLE |
|---|
| Version |
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| -- |
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| Uniform title |
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| Date of treaty signing |
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| Number of part/section of a work |
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| Name of part/section of a work |
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| Date of a work |
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| Language of a work |
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| Form subheading |
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| 740 ## - ADDED ENTRY--UNCONTROLLED RELATED/ANALYTICAL TITLE |
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| -- |
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| -- |
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| Uncontrolled related/analytical title |
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| -- |
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| -- |
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| Number of part/section of a work |
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| -- |
6 |
| 753 ## - SYSTEM DETAILS ACCESS TO COMPUTER FILES |
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| Operating system |
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| Make and model of machine |
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| 767 ## - TRANSLATION ENTRY |
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| Title |
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| -- |
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| Record control number |
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| 770 ## - SUPPLEMENT/SPECIAL ISSUE ENTRY |
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| Title |
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| -- |
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| Record control number |
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| International Standard Serial Number |
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| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
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| -- |
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| Place, publisher, and date of publication |
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| Related parts |
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| Material-specific details |
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| Title |
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| Edition |
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| -- |
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| Relationship information |
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| Abbreviated title |
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| 775 ## - OTHER EDITION ENTRY |
|---|
| Title |
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| -- |
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| Record control number |
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| International Standard Serial Number |
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| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Uniform title |
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| -- |
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| Main entry heading |
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| Place, publisher, and date of publication |
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| Edition |
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| International Standard Book Number |
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| Relationship information |
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| Title |
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| International Standard Serial Number |
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| Physical description |
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| Qualifying information |
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| Record control number |
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| 780 ## - PRECEDING ENTRY |
|---|
| International Standard Serial Number |
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| -- |
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| Main entry heading |
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| Related parts |
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| Title |
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| Record control number |
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| 785 ## - SUCCEEDING ENTRY |
|---|
| Title |
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| -- |
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| Record control number |
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| Main entry heading |
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| International Standard Serial Number |
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| 787 ## - OTHER RELATIONSHIP ENTRY |
|---|
| International Standard Serial Number |
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| -- |
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| Place, publisher, and date of publication |
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| Related parts |
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| Relationship information |
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| Title |
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| Record control number |
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| 800 ## - SERIES ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
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| -- |
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| Dates associated with a name |
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| Language of a work |
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| Date of a work |
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| Title of a work |
0 |
| Fuller form of name |
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| Volume/sequential designation |
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| 810 ## - SERIES ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
|
| -- |
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| Subordinate unit |
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| Date of a work |
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| Title of a work |
|
| -- |
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| Volume/sequential designation |
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| 830 ## - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| International Standard Serial Number |
|
| -- |
|
| Uniform title |
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| Name of part/section of a work |
|
| Number of part/section of a work |
|
| Language of a work |
0 |
| Volume/sequential designation |
|
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Institution code [OBSOLETE] |
|
| -- |
lcc |
| Item type |
Book |