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Full-Text Articles in Business

Individual Lawyers, The Sec Revolving Door, And Comment Letters, Michael Shen, Samuel T. Tan Jun 2018

Individual Lawyers, The Sec Revolving Door, And Comment Letters, Michael Shen, Samuel T. Tan

Research Collection School Of Accountancy

Government officials, advocacy groups, and the business press have raised concerns that former SEC employees may continue to influence the SEC after leaving the agency. Using a hand-collected database of individual lawyers that represent firms in responding to SEC comment letters, we examine the impact of individual lawyers, and lawyers formerly employed by the SEC, on the comment letter process. We document significant differences between lawyers and law firms in their clients’ resistance to SEC comment letters, and find that firms that retain former SEC employees are larger, more profitable, and more likely to have received a comment letter raising …

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Rationale Behind State Aid Control Over Tax Incentives, Diheng Xu Jun 2018

Rationale Behind State Aid Control Over Tax Incentives, Diheng Xu

Research Collection School Of Accountancy

EU State aid draws international attention recent years due to its application to fiscal measures granted by Member States to multinational enterprises. It has triggered discussions on the reasonableness of applying State aid law to tax measures. This article aims to explore the fundamental rationale behind EU State aid and its application to tax incentives. By going back to basics, this article contributes to a clearer picture on reasons for the State aid control over tax incentives. Governments tend to use fiscal State aid measures to achieve policy goals and tax incentives could realize the goals since they do bring …

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Cross-Country Differences In The Effect Of Political Connections On Stock Price Informativeness, Yuanto Kusnadi, Bin Srinidhi Jun 2018

Cross-Country Differences In The Effect Of Political Connections On Stock Price Informativeness, Yuanto Kusnadi, Bin Srinidhi

Research Collection School Of Accountancy

Using aninternational sample of firms from 28 countries, we document that there existsa negative relationship between political connections and the informativenessof stock price, as measured by idiosyncratic volatility (IV). This finding isrobust to alternative regression specifications, sub-samples analyses, andconcerns related to endogeneity. A more detailed analysis shows that out of thedifferent types of possible connections, the connectedness of the owners is theprimary driver of this result. Further, the negative association is onlysignificant for firms in countries characterized by low institutional quality(i.e. corrupted countries, countries with low access to external equitymarkets, and countries with low media penetration). There is no evidence …

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Authentically Disney, Distinctly Chinese: A Case Study Of Glocalization Through Shanghai Disneyland’S Brand Narrative, Chelsea Michelle Galvez Jun 2018

Authentically Disney, Distinctly Chinese: A Case Study Of Glocalization Through Shanghai Disneyland’S Brand Narrative, Chelsea Michelle Galvez

Electronic Theses, Projects, and Dissertations

In 2016, the Walt Disney Company launched Shanghai Disneyland--the company’s first theme park in mainland China. Entering mainland China poses significant political and cultural challenges for American companies. To address these challenges, Disney pursued a “glocalization” strategy -- it accounted for local norms and values in launching Shanghai Disneyland. This paper examines how Shanghai Disneyland constructed its brand narrative to negotiate tensions in this glocalization process. A semiotic analysis of two Shanghai Disneyland commercials illustrates the ways in which Disney tapped into culturally meaningful themes of harmonic balance and collective identity to produce the park’s brand narrative--“China’s Disneyland.” A thematic …

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Inclusive Leadership And Employee Engagement: The Moderating Effect Of Psychological Diversity Climate, Jose Luis Rodriguez Jun 2018

Inclusive Leadership And Employee Engagement: The Moderating Effect Of Psychological Diversity Climate, Jose Luis Rodriguez

Electronic Theses, Projects, and Dissertations

Leadership is a well-known complex phenomenon that focuses on important organizational, social and personal processes, where leadership is dependent on a process of social influence, which occurs between the leader and follower (Bolden, 2004). Therefore, leaders need to operate with a certain understanding of leadership and the environment in order to address the increasing pressures and demands that come with being a leader. However, leadership concepts too often focus on leader behaviors apart from their effects on followers; in contrast, Inclusive Leadership (IL) highlights the importance of leadership as a social construction process between the leader and follower. The present …

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College Choices Of Latina/O Students Attending A For-Profit College: Understanding Persistence And Retention, Cecilia Loftus Ornelas Jun 2018

College Choices Of Latina/O Students Attending A For-Profit College: Understanding Persistence And Retention, Cecilia Loftus Ornelas

Electronic Theses, Projects, and Dissertations

Although Latina/os are the largest minority group in California and enrolling in higher education in record-breaking numbers (Zarate & Burciaga, 2010), the graduation rate of this group is very low (Kewal-Ramani, Gilbertson, Fox, & Provasnik, 2007). A phenomenological approach was used in this study to explore the lived experiences of Latina/o students at a for-profit college in the Inland Empire. Students from different major fields of study described how they explored and sought college information, how they experienced both community and for-profit colleges, and described their levels of sense of belonging in both community and for-profit colleges. Students shared their …

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Big Data Techniques And Talent Management: Recommendations For Organizations And A Research Agenda For I-O Psychologists, Michael C. Campion, Michael A. Campion, Emily D. Campion Jun 2018

Big Data Techniques And Talent Management: Recommendations For Organizations And A Research Agenda For I-O Psychologists, Michael C. Campion, Michael A. Campion, Emily D. Campion

Management Faculty Publications

Big data and its applicability to talent management (TM) as defined by Rotolo et al. (2018) has already been recognized by many outside the field of I-O psychology. The market is beginning to include offerings from vendors for products that use some combination of big data techniques to process vast amounts of data or previously unanalyzable data, which they claim will improve components of TM for organizations. Unfortunately, as noted in the focal article, this “frontier” issue makes it difficult for organizations to separate the wheat from the chaff. Further, with few exceptions, I-O psychology is just beginning …

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Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair Jun 2018

Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair

St. Mary's Law Journal

Abstract forthcoming

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Exploring Startup Funding For Small Business Sector Growth, Job Creation And Reduction Of Youth Unemployment In Nigeria, Christian O. Akaeze, Nana A. Akaeze Jun 2018

Exploring Startup Funding For Small Business Sector Growth, Job Creation And Reduction Of Youth Unemployment In Nigeria, Christian O. Akaeze, Nana A. Akaeze

Bullion

Unemployment generates welfare loss from lowered output, income, and wellbeing which impedes social progress in a nation. Youth unemployment is a major problem currently confronting Nigeria (Nwogwugwu & Irechukwu, 2015). However, in developing economies jobs are created through small businesses. Nevertheless, unemployed youths with small business ideas experience financial constraints and lack access to startup capital. The intent of this study was to explore the experiences of some owners who succeeded with small business initiatives despite challenges from lack of access to formal and informal sources of capital. Semi-structured interviews with 15 successful small business owners located in Lagos who …

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An Overview Of The Cheque Payments System In Nigeria, Onyeka Samuel Okonkwo Jun 2018

An Overview Of The Cheque Payments System In Nigeria, Onyeka Samuel Okonkwo

Bullion

This paper is designed to examine critically the modern trends in the cheque payments system in Nigeria. In the light of this, the paper is divided into nine parts. The second part of the paper examines the concepts of payment , clearing and settlement. The evolution of cheque clearing in Nigeria is examined in part three. The part four presents the cheque standard in Nigeria. The part five gives the synopsis of cheque payment in Nigeria while the cheque truncation system(CTS) and its benefits and challenges are examined in part six and part seven respectively. The paper concludes with recommendations …

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Demystifying The Microeconomic Foundation Of Economic Development In Nigeria: Evidence From Ease Of Doing Business Index, Imandojemu Kingsley Jun 2018

Demystifying The Microeconomic Foundation Of Economic Development In Nigeria: Evidence From Ease Of Doing Business Index, Imandojemu Kingsley

Bullion

The welfare of the citizenry in a modern economy depends critically on the state of the consumer behaviour of the household and the production decisions of business firms. Despite the efforts of the monetary authorities in supporting the micro-components of the economy and invariably improving the Ease of Doing Business in the country, very little has been done to evaluate their appropriateness in stimulating economic development. Against this backdrop, this paper critically examines the impact of supporting the microeconomic units on economic development in Nigeria.

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Employee Perceptions Of Succession Planning Within Higher Education: A Qualitative Case Study, Matthew Swanson Jun 2018

Employee Perceptions Of Succession Planning Within Higher Education: A Qualitative Case Study, Matthew Swanson

Doctoral Dissertations and Projects

Higher education institutions provide programs and services in support of personal, professional, and community development. The positive impact of higher education is threatened by the imminent departures of experienced employees responsible for implementing institutional programs and services. Research suggests succession planning assists organizations in responding to the potential departures of experienced employees while successfully serving stakeholders, yet a majority of higher education institutions do not possess adequate succession planning programs. Employee perceptions are essential to developing and evaluating programs, however, there is currently a lack of available insight into employee perceptions pertaining to succession planning within the field of higher …

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Doxxing To Deter: Citizen Activism On Social Media, Taylor Carriere, Kristen Walker, Kimberly Legocki Jun 2018

Doxxing To Deter: Citizen Activism On Social Media, Taylor Carriere, Kristen Walker, Kimberly Legocki

School of Economics and Business Administration Faculty Works

No abstract provided.

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Citizen Activism: Anger And Persistence In #Charlottesville, Kimberly Legocki, Kristen Walker, Taylor Carriere Jun 2018

Citizen Activism: Anger And Persistence In #Charlottesville, Kimberly Legocki, Kristen Walker, Taylor Carriere

School of Economics and Business Administration Faculty Works

No abstract provided.

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Ninth Island, Las Vegas: Hawaiian Gaming Tourism And The California Hotel, Cynthia Van Gilder, Dana Herrera Jun 2018

Ninth Island, Las Vegas: Hawaiian Gaming Tourism And The California Hotel, Cynthia Van Gilder, Dana Herrera

Occasional Papers

Many people do not realize that Las Vegas, Nevada is home to a unique niche tourism: it is overwhelmingly the vacation destination of choice for residents of the state of Hawai’i, even affectionately termed the “Ninth Island.” Many credit the strong Hawaiian interest in Las Vegas to the fact that there is no legal gaming in the state of Hawai’i, however, data indicates that it is not just the opportunity to gamble that bring Hawaiian tourists here, but also the specifc amenities and experience offered at one particular hotel and casino, The California Hotel. Nicknamed “The Cal,” this establishment is …

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Can Islamic Banking And Finance Spur Financial Inclusion? Evidence From Sub-Saharan Africa, Musa Abdu, Adamu Jibir, Salihu Abdullahi, Aliyu A. Rabi'u Jun 2018

Can Islamic Banking And Finance Spur Financial Inclusion? Evidence From Sub-Saharan Africa, Musa Abdu, Adamu Jibir, Salihu Abdullahi, Aliyu A. Rabi'u

CBN Journal of Applied Statistics (JAS)

This study examined the effect of introduction of Islamic banking and finance on financial inclusion in Sub-Sahara Africa (SSA). To achieve this objective, the study applied Probit, Tobit and Juhn-Murphy-Pierce decomposition to estimate model of financial inclusion. The study used World Bank’s Global Financial inclusion index (Global Findex) dataset of 2015. The findings revealed that the introduction of Islamic banking and finance system in some Organization of Islamic Cooperation (OIC) countries in SSA enhanced financial inclusion in the sub-region. The study also uncovers that households from OIC with Islamic banking and finance are more likely to be financially included than …

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Impact Of Energy Consumption On Poverty Reduction In Africa, Innocent Okwanya, Patricia O. Abah Jun 2018

Impact Of Energy Consumption On Poverty Reduction In Africa, Innocent Okwanya, Patricia O. Abah

CBN Journal of Applied Statistics (JAS)

This study investigates the impact of energy consumption on poverty reduction in a panel of 12 African countries over a period of 1981-2014. Using the Fully Modified Ordinary Least Square (FMOLS) method, the study shows that a long-run negative relationship exists between energy consumption and poverty level, which underscores the importance of energy in poverty reduction in the selected African countries. The result also indicates that other variables such as capital stock and political stability have significant effect on poverty implying that these factors play critical role in reducing poverty. Furthermore, the granger causality test shows that a short-run unidirectional …

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Modeling Volatility Persistence And Asymmetry With Exogenous Breaks In The Nigerian Stock Returns, David A. Kuhe Jun 2018

Modeling Volatility Persistence And Asymmetry With Exogenous Breaks In The Nigerian Stock Returns, David A. Kuhe

CBN Journal of Applied Statistics (JAS)

This study examines the volatility persistence and asymmetry with exogenous breaks in Nigerian stock market. The study utilizes daily closing quotations of stock prices from the Nigerian stock exchange for the period 3rd July, 1999 to 12th June, 2017. Standard symmetric GARCH (1,1), asymmetric EGARCH (1,1) and GJR-GARCH (1,1) models with and without structural breaks were employed to measure shocks persistence and leverage effects in the presence of varying distributional assumptions. The empirical findings showed high persistence of shocks in the return series for the estimated models. However, the study found significant reduction in shocks persistence when structural breaks were …

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Learning Adaptivity In Support Of Flipped Learning: An Ontological Problem-Solving Approach, Yu Liang Chi, Tsang Yao Chen, Chih Li Hung Jun 2018

Learning Adaptivity In Support Of Flipped Learning: An Ontological Problem-Solving Approach, Yu Liang Chi, Tsang Yao Chen, Chih Li Hung

Business and Information Technology Faculty Research & Creative Works

In recent years, flipped learning has received tremendous attention from educational practitioners and researchers. However, this study argues that existing e-learning systems mainly serve for learning management and content delivery purposes, although they lack support for flipped learning. As an innovative educational approach, flipped learning requires more pedagogical elements, such as integrated instructional design and adaptive content delivery, to achieve effective direct instruction. This study aims to create a learning adaptivity design to support effective learning in the flipped individual learning space in which the teacher is absent. Because teaching involves various pedagogical and content knowledge sources, we propose a …

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Psychological Contract Fulfillment And Innovative Work Behaviors: The Mediating Role Of Organizational Citizenship, Christopher Barnhill, Natalie Smith Jun 2018

Psychological Contract Fulfillment And Innovative Work Behaviors: The Mediating Role Of Organizational Citizenship, Christopher Barnhill, Natalie Smith

ETSU Faculty Works

Excerpt: Hiring innovative employees and promoting an innovative workplace culture is often cited as critical to organizational success (Evangelista & Vezzani, 2010; Rubera & Kirca, 2012; Sapprasert & Clausen, 2012; Walker et al., 2010).

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2018-June-01-Mfa Alum Katie Sheffield Currently Exhibiting Photographs At Reece Museum.Pdf, College Of Arts And Sciences, East Tennessee State University, University Marketing And Communication, East Tennessee State University Jun 2018

2018-June-01-Mfa Alum Katie Sheffield Currently Exhibiting Photographs At Reece Museum.Pdf, College Of Arts And Sciences, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

A collection of photographs titled Renewal is currently being exhibited at the Reece Museum. It consists of 32 photographs, sixteen of which were photographed by MFA photography alum Katie Sheffield. Many of the photographs include images of buildings that are now only Elizabethton legends, such as the old Lynnwood Hotel and the hole in the wall Sammons Market. At the core of the exhibit is 16 photographs that were shot in 1969, when the city’s Department of Planning and Development was working to obtain federal money to conduct urban renewal projects in the downtown area. The exhibition will be …

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Shareholder Coordination And Stock Price Informativeness, Incheol Kim, Christos Pantzalis, Bin Wang Jun 2018

Shareholder Coordination And Stock Price Informativeness, Incheol Kim, Christos Pantzalis, Bin Wang

Finance Faculty Publications

We show that firm-specific information is more likely to be incorporated into stock prices when firms have stronger shareholder coordination. The premise of our work is that geographic proximity reduces communication costs among shareholders, thereby leading to better coordination. The positive coordination-informativeness relation is driven mainly by shareholder coordination among dedicated and independent institutions. We further show that the positive effect is more pronounced for firms with weaker governance mechanisms, suggesting that shareholder coordination could serve as a substitute conduit of price discovery. Lastly, we propose that shareholder coordination improves stock price informativeness through the channel of enhanced voluntary disclosure …

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Next Generation Protocol: Innovating A Resilient Future, Andrew Steven Rudnick, Jamie Cannady, Joe Decesaro, Juan A. Ortiz Salazar Jun 2018

Next Generation Protocol: Innovating A Resilient Future, Andrew Steven Rudnick, Jamie Cannady, Joe Decesaro, Juan A. Ortiz Salazar

Materials Engineering

Conventional practices do not account for product life beyond end-of-sale – these practices are not sustainable. We have developed an end-of-life protocol that includes a metric that we call the Recovery Rating. The objectives of this Next Generation Protocol, beyond supporting the United Nations’ Sustainable Development Goals, are to encourage the production of goods designed for recovery and to promote the collaboration between consumers, the public, and the private sector to recover goods at their end-of-life. The Recovery Rating that we propose evaluates and quantifies recovery potential of products. The Recovery Rating, which is normed against embodied energy from the …

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2018-June-01-Bucsworth, University Marketing And Communications, East Tennessee State University Jun 2018

2018-June-01-Bucsworth, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

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Reserved Optimisation: Handling Incident Priorities In Emergency Response Systems, Muralidhar Konda, Supriyo Ghosh, Pradeep Varakantham Jun 2018

Reserved Optimisation: Handling Incident Priorities In Emergency Response Systems, Muralidhar Konda, Supriyo Ghosh, Pradeep Varakantham

Research Collection School Of Computing and Information Systems

Emergency (medical, fire or criminal) Management Systems(EMSs) are crucial for ensuring public safety and security. Typically in many cities, less than 20% of the cases received by EMSs belong to the extremely serious category and require immediate help. Rest of the incidents typically are less serious and thereby allow more flexibility in response time. Therefore, for efficient management of EMS requests, several EMSs now categorise an incoming emergency request into apriority level based on well studied “triaging” methods. Leading research on optimising emergency response has either focussed on data-driven models for settings with homogenous incidents or on generic heuristics (that …

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Defying The Tone At The Top: An Analysis On The Effects Of Board Characteristics On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, John Ryan G. Ledesma, Chester T. Herrera, Sharlene Camille A. Li, Angelo A. Unite, Ailyn A. Shi, Michael J. Sullivan Jun 2018

Defying The Tone At The Top: An Analysis On The Effects Of Board Characteristics On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, John Ryan G. Ledesma, Chester T. Herrera, Sharlene Camille A. Li, Angelo A. Unite, Ailyn A. Shi, Michael J. Sullivan

Angelo King Institute for Economic and Business Studies (AKI)

Over the years, the growing culture of tax avoidance among multinational companies around the world has shed light on the importance of improving corporate governance mechanisms. In the Philippines, poor tax collection due to tax leakages has contributed to chronic fiscal deficits in the country. The literature argues that good corporate governance mechanisms (e.g., the structure of the board of directors) play a significant role in ensuring that the management acts in the best interest of the firm and shareholders, thus eventually helping to mitigate the incidences of corporate tax avoidance. Specifically, agency theory argues that the presence of more …

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Preparation, Compilation, And Review Engagements, June 1, 2018; Guide, American Institute Of Certified Public Accountants (Aicpa) Jun 2018

Preparation, Compilation, And Review Engagements, June 1, 2018; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Aicpa Professional Standards As Of June 1, 2018, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa) Jun 2018

Aicpa Professional Standards As Of June 1, 2018, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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Assessment Of The Potential Of Proposed Stations Of The California High-Speed Rail As Major Hubs For Physical And Economic Development, Seitu Akira Coleman Jun 2018

Assessment Of The Potential Of Proposed Stations Of The California High-Speed Rail As Major Hubs For Physical And Economic Development, Seitu Akira Coleman

Master's Theses

This study investigated the potential for development of station catchment areas around the proposed California High-Speed Rail System. The study was prompted by a review of practices of Japanese railway company groups that engage not only in train operations, but also in business diversification and property development within the station areas of their lines. These actions allow the company groups to diversify their revenues streams, increase ridership on their lines, and operate as a whole with net profits. This is in contrast to transit agencies in the United States, which only focus on transporting passengers along their lines and do …

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The Impact Of Microfinance On Poverty Reduction In Egypt: An Empirical Study, Hala Elhadidi Jun 2018

The Impact Of Microfinance On Poverty Reduction In Egypt: An Empirical Study, Hala Elhadidi

Business Administration

Microfinance has become a critical tool in credit markets for poverty reduction and socioeconomic development. Yet its impact is still questioned and varies from one country to another and from urban to rural areas. This article examines the role of Egyptian microfinance on household income. A cross-sectional survey interviewed 780 established and new clients in Greater Cairo and rural areas in Egypt. The stratified random method was used to collect the data from urban and rural districts. The findings, using multinomial logistics, reveal that microfinance had a positive impact on the household income of women borrowers who spent three years …

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