@book{ BA12608725,
 author = "Manasan, Rosario G.",
 title = "The 1989 program of government expenditures in perspective",
 publisher = "Philippine Institute for Development Studies",
 year = "1988",
 series = "Working paper series",
 number = "no. 88-26",
 URL = "https://ci.nii.ac.jp/ncid/BA12608725"
}
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