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Articles 421 - 450 of 624

Full-Text Articles in Business Law, Public Responsibility, and Ethics

The Intangibles Of M&A Deals, Singapore Management University Jun 2013

The Intangibles Of M&A Deals, Singapore Management University

Perspectives@SMU

You have worked hard to buy over a company; you have to work harder now to avoid seeing its value disappear

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Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny May 2013

Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny

Accounting Faculty Publications

This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.

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Corporate Social Responsibility, Daniel H. Brown Apr 2013

Corporate Social Responsibility, Daniel H. Brown

Senior Honors Theses

This paper will address Corporate Social Responsibility (CSR) and its far-reaching implications. Initially, the term CSR will be introduced and defined to provide the backbone for the following discussions. The paper will address the theoretical constructs of CSR, managerial strategies for implementing CSR and the application of stakeholder theory. The thesis is built upon Dr. Archie Carroll’s four-part CSR construct. In addition, international standards of CSR, with a focus on Nike, Inc.’s actions, will be evaluated.

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Corporate Evolution: From Ngos And Social Enterprises To ‘Good Companies’, Singapore Management University Apr 2013

Corporate Evolution: From Ngos And Social Enterprises To ‘Good Companies’, Singapore Management University

Perspectives@SMU

Frequently seen as an alternative to the realities of hardcore corporate life, social entrepreneurship and its emphasis on giving back to society after a life of abundance, may well become a thing of the past, along with Non Government Organisations (NGOs), which often act as watchdogs of corporate and government policy and practice. Both will likely transition into and underpin new ‘good companies’. At least that’s the view of leading Singapore social entrepreneur, Jack Sim, the founder of the World Toilet Organisation (WTO).

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Rhody's Run For Dana-Farber 5k, Bryan P. Poston, Mark Albanese Apr 2013

Rhody's Run For Dana-Farber 5k, Bryan P. Poston, Mark Albanese

Senior Honors Projects

The event itself was designed to benefit the Dana-Farber Cancer Institute and the Jimmy Fund. In the early stages of the project, it was clear that a charity event would have the largest impact both on our experiential learning as well as the community as a whole. Dana-Farber was selected as the events beneficiary due to their impressive contributions to cancer research worldwide. While the success of the project isn't solely determined by charitable contributions we collected, it provided a form of measurement of progress throughout the semester. With the goal of simultaneously promoting student health, the event was organized …

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The Importance Of Information Integrity: In A Data-Driven World, Unreliable And Inaccurate Information Can Lead To Bad Decision-Making, Sridhar Ramamoorti, Madhavan K. Nayar Feb 2013

The Importance Of Information Integrity: In A Data-Driven World, Unreliable And Inaccurate Information Can Lead To Bad Decision-Making, Sridhar Ramamoorti, Madhavan K. Nayar

Accounting Faculty Publications

What is information integrity? It is the trustworthiness and dependability of information. The credibility of information depends on whether we are getting it from sources we can trust. After all, the value of information to the decision-maker and problem-solver consists first in its integrity, and then in its usefulness and usability. Why? Because, even the best chef knows that you can't make a good omelet out of bad eggs! Consider the emerging trend of big data (see" Big Data" on page 34). According to IBM, people create 2.5 quintillion bytes of data every day (a quintillion is 1 followed by …

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Corporate Historical Responsibility (Chr): Addressing A Past Of Forced Labor At Volkswagen, Claudia Janssen Danyi Jan 2013

Corporate Historical Responsibility (Chr): Addressing A Past Of Forced Labor At Volkswagen, Claudia Janssen Danyi

Faculty Research and Creative Activity

This article introduces corporate historical responsibility (CHR), a concept that can guide organizations when addressing dark corporate histories. CHR holds that organizations have responsibilities toward victims of past corporate practices and toward present reconciliatory discourse. Volkswagen’s discourse about its history of forced labor during WW II serves as an example of CHR. The rhetorical analysis illustrates that CHR hinges on the recognition of the past as a moral issue and on the organization’s ability to create historical accountability, take responsibility, make public acknowledgements, and remember its past. It further illustrates that CHR creates sustainable policies that can strengthen corporate citizenship …

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The Use Of Management Control Systems To Formulate And Implement Csr Strategy: A Levers Of Control Perspective, Diane-Laure Arjaliès, Julia Mundy Jan 2013

The Use Of Management Control Systems To Formulate And Implement Csr Strategy: A Levers Of Control Perspective, Diane-Laure Arjaliès, Julia Mundy

Business Publications

Little is known about the role of management control systems (MCS) in managing the strategic processes that underpin Corporate Social Responsibility (CSR). To enhance our understanding of this phenomenon, this study employs Simons’ (1995) levers of control framework to explore how organizations leverage MCS in different ways in order to drive strategic renewal and trigger organizational change while simultaneously supporting society’s broader sustainability agenda. Drawing on data gathered from France’s largest listed companies – members of the CAC 40 – we provide insights into the structures and processes that companies employ to design, implement and monitor their CSR strategy. In …

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Walmart's Sustainability Journey: Lee Scott's Founding Vision, Andrew Spicer, Laura Lambdin Dec 2012

Walmart's Sustainability Journey: Lee Scott's Founding Vision, Andrew Spicer, Laura Lambdin

Wal-Mart Sustainability Case Project

The first case—“Lee Scott’s Founding Vision”—takes the perspective from the apex of the organization as Walmart’s CEO, Lee Scott, develops and articulates his vision of what Walmart hopes to achieve by pursuing an aggressive sustainability strategy. This case explores the pressures that led Scott to announce the company’s ambitious sustainability goals: achieving zero waste, 100% renewable energy, and selling sustainable products. It also explores the choices made when defining and communicating the scope of the strategy, particularly through an in-depth analysis of his announcement of Walmart’s new goals in his October 2005, “Twenty-First Century Leadership” speech.

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Underwriting Syndicates In Bric Countries: Determinants Of Syndicate Size And Member Selection Dec 2012

Underwriting Syndicates In Bric Countries: Determinants Of Syndicate Size And Member Selection

Fordham Business Student Research Journal

The process of startup firms raising capital through equity markets by issuing shares to the public is a strong sign of financial growth and innovation. Going public requires the issuing firm to share information with potential investors and requires financial institutions to underwrite the effort, typically through a syndicate. The underwriting syndicate is a coalition of competing banks that serve as intermediaries between the firm and the investors. In emerging nations, this process is compounded by the differences in the maturity of the financial markets and the economic environment. The growth and significance of capital markets in the BRIC (Brazil, …

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Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack Dec 2012

Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack

Accounting Faculty Publications

Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corporations, with the benefit of NOL rules, may turn disappointing losses into favorable tax results. During economic recovery, corporations are in better position to fully utilize the benefits of NOLs generated in prior years. NOL usage is not without peril, however. Corporations should carefully monitor corporate ownership changes to ensure that NOLs are not lost to the NOL trafficking rules. Under the NOL trafficking rules, excessive shareholder turnover triggers substantial NOL limitations. Unfortunately, corporations are not in control of their shareholder turnover, and therefore not in complete …

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Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain Nov 2012

Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain

Honors Theses - Providence Campus

Nonprofits need to be just as responsible as public corporations. Nonprofit funding agencies have the responsibility for evaluating the organizations they fund to make sure that they are operating with high integrity, maintaining strong internal controls, remaining financially stable, and overall being good stewards of the funds received. This paper will explain the criteria that a funding agency should follow in order to affect this process, as well as how a recipient nonprofit will benefit from following the criteria.

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Engaging The Corporate Citizen: Social Challenges, Business Solutions, Singapore Management University Nov 2012

Engaging The Corporate Citizen: Social Challenges, Business Solutions, Singapore Management University

Perspectives@SMU

When he came up with the idea of selling toilets in Cambodia, where more than 60 per cent of the population does not have access to basic sanitation, National Volunteer and Philanthropy Centre chief executive Laurence Lien was laughed at. His detractors told him: "Nobody is going to purchase toilets from you because this is a community that is dependent on (financial) aid. "But tens of thousands of the toilets were sold within the first few months. Speaking at the Africa Singapore Business Forum, Connex, held at Singapore Management University in August 2012, Lien credits the success of the …

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Sabbath & Management, Theology & Application, Michael E. Cafferky Jul 2012

Sabbath & Management, Theology & Application, Michael E. Cafferky

Faculty Works

Without detracting from the importance of setting aside one day of worship each week some scholars believe that the meaning of Sabbath contains broader principles. This paper presents a summary of Sabbath theology based on two biblical themes: Creation and Covenant. It provides support for why managers should consider applying Sabbath principles in their work. Part III shows some of the ways in which this might play out in managerial work.

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Communicating Ethics: Analysis Of Annual Letters To Stakeholders, Christopher Bryan Jun 2012

Communicating Ethics: Analysis Of Annual Letters To Stakeholders, Christopher Bryan

Communication & Leadership Dissertations and Theses

This research examines how executives, leaders and managers communicate their sense of ethics. Literature from various disciplines is increasingly focusing on the strong ethical tone-at-the-top and strong ethical culture to prevent organizational wrongdoing. The literature suggests that leaders face unique challenges in communicating their ethics and that the communication of ethics is inhibited by a psychological bias and the work is grounded in the cultural communication theory of Geertz and Pacanowsky and the organizational culture work of Schein. The research focuses on CEO annual letters written to stakeholders. This form of communication is a high-profile channel of communication and written …

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Whole Foods Market ™ Case Study: Leadership And Employee Retention, Kristin L. Pearson May 2012

Whole Foods Market ™ Case Study: Leadership And Employee Retention, Kristin L. Pearson

MBA Student Scholarship

Employee retention can be a challenge for Human Resources in today’s business climate, especially in retail food service occupations due to long and sometimes unpredictable hours, limited benefits, and growth potential to name a few. Despite the obstacles, Whole Foods Market has been able to overcome such limitations allowing employees flourish and as a result have set an industry benchmark for reducing voluntary turnover. This case study research is an examination of Whole Foods Market CEO John Mackey and his modern approach to leadership and its effect on employee retention. The purpose of the research is to examine the association …

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The Impact Of Nationality, Gender, And Education On Students’ Buying Attitudes Towards Ethical And Socially Responsible Products, Christina Blundin, Suphamas Chatvisedphan, Siraprapa Dusadeewanich, Elena Perova, Xuebo Wang May 2012

The Impact Of Nationality, Gender, And Education On Students’ Buying Attitudes Towards Ethical And Socially Responsible Products, Christina Blundin, Suphamas Chatvisedphan, Siraprapa Dusadeewanich, Elena Perova, Xuebo Wang

MBA Student Scholarship

In today’s corporate climate, a company’s ethical and social responsible (ESR) involvement raises concern amongst consumers. Companies seek methods to demonstrate their high level of ESR in order to win customers’ loyalty. Prior research has been performed examining different variables with regards to the purchase of ESR products. This study utilizes empirical evidence from a private university in Rhode Island, Johnson & Wales University to investigate the significance of demographic variables such as nationality, gender and educational level with regards to students' ESR buying attitude. Additionally considered and analyzed external factors are product price, advertisement and industry concern. Results indicate …

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Corporate Social Responsibility: Fallacies And Flaws, Christina Blundin May 2012

Corporate Social Responsibility: Fallacies And Flaws, Christina Blundin

MBA Student Scholarship

Over time, the ideals of business and society have become discordant from one another. When exactly this occurred is not as important as the effects it has had. When society began asking more from business, it voiced its concerns over companies solely existing to create profits, as well as their lack of responsibility to society. Consequently, businesses were coerced into performing acts of Corporate Social Responsibility (CSR), and philanthropy, to justify the profits they receive. However, in the pursuit of CSR, both business and society got short changed. They misconstrued the tenants of CSR. Each thought that it was the …

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F.A.C.E.S. (Faculty Academic Community Education Showcase): Professional Growth Experiences In A Career University, Paul J. Colbert, Ph.D. Apr 2012

F.A.C.E.S. (Faculty Academic Community Education Showcase): Professional Growth Experiences In A Career University, Paul J. Colbert, Ph.D.

MBA Faculty Conference Papers & Journal Articles

Institutes of higher education exist for the purpose of developing, fostering, nurturing, and stimulating the intellectual growth and development of students. The core values of a college education provide students conceptual and practical educational opportunities that focus on improving their skills and knowledge. These skills and knowledge translate into purposeful, real-life learning experiences. However, in the academic community, learning is not restricted to students. Faculty, too, must be supported and provided opportunities for personal and professional growth and development. Although professional development is not a novel concept in the education profession, schools often take up the gauntlet, but fall short …

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Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr. Jan 2012

Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr.

Management Faculty Research

The global nature of investing requires a thorough analysis of the firm to determine the strategic viability of the firm for investment purposes. In addition, businesses are being held more accountable for the statements they make and the actions they take concerning their business. Several forensic disciplines have recently emerged that may supply subjective and objective data that can assist investors in making their final investment decisions and determining if ongoing businesses are truly doing what is in the best interest of their shareholders. Another factor influencing the increase forensic analyses of national and multinational corporations is the increase in …

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Paying The Irs Whistleblower: A Critical Analysis Of Collected Proceeds, Karie Davis-Nozemack, Sarah J. Webber Jan 2012

Paying The Irs Whistleblower: A Critical Analysis Of Collected Proceeds, Karie Davis-Nozemack, Sarah J. Webber

Accounting Faculty Publications

Congressional changes to the IRS Whistleblower Program were intended to induce more participation in the program by allowing larger incentives and greater certainty that whistleblowers would be paid. Since the Program was amended, tax whistleblower tips have increased 76 percent1 and revenue collected due to whistleblowers has increased 79 percent.2 Despite a rise in tips and revenue collected, whistleblower payments have not increased. In fact, the number of tax whistleblower awards paid has decreased 44 percent.3 We hypothesize that this trend is due to the administration of the program but also to the interpretation of “collected proceeds.” Collected proceeds are …

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The Emergence Of A Standards Market: Multiplicity Of Sustainability Standards In The Global Coffee Industry, Juliane Reinecke, Stephan Manning, Oliver Von Hagen Jan 2012

The Emergence Of A Standards Market: Multiplicity Of Sustainability Standards In The Global Coffee Industry, Juliane Reinecke, Stephan Manning, Oliver Von Hagen

Management and Marketing Faculty Publication Series

The growing number of voluntary standards for governing transnational arenas is presenting standards organizations with a problem. While claiming that they are pursuing shared, overarching objectives, at the same time, they are promoting their own respective standards that are increasingly similar. By developing the notion of ‘standards markets,’ this paper examines this tension and studies how different social movement and industry-driven standards organizations compete as well as collaborate over governance in transnational arenas. Based on an in-depth case study of sustainability standards in the global coffee industry, we find that the ongoing co-existence of multiple standards is being promoted by …

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Papers Of Mark Elliott - Ethics_Economics In Russia Arc2005-002 - Finding Aid, Mark Elliot Jan 2012

Papers Of Mark Elliott - Ethics_Economics In Russia Arc2005-002 - Finding Aid, Mark Elliot

Finding Aids

No abstract provided.

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Fund-Management Gender Composition: The Impact On Risk And Performance Of Mutual Funds And Hedge Funds, Angela Luongo Dec 2011

Fund-Management Gender Composition: The Impact On Risk And Performance Of Mutual Funds And Hedge Funds, Angela Luongo

Fordham Business Student Research Journal

This paper examines gender differences in fund managers’ risk tolerance and performance. We explore these differences in both the universe of U.S. mutual funds and hedge funds using risk and performance metrics that cover one-year, three-year, and five-year horizons. We find that funds managed by women outperform those managed by men with less risky portfolios. The outperformance persists after adjusting for risk. Overall, the results indicate that female fund managers are severely underrepresented despite their quality performance. A workgroup comprised more equally of male and female managers is likely to lead to greater stability in the financial markets due to …

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Nokia Siemens Networks: Just Doing Business – Or Supporting An Oppressive Regime?, Judith Schrempf-Stirling Sep 2011

Nokia Siemens Networks: Just Doing Business – Or Supporting An Oppressive Regime?, Judith Schrempf-Stirling

Management Faculty Publications

This case study examines the relevance of taking social and political factors into consideration when a corporation is making a key business decision. In September 2009, Simon Beresford-Wylie, the outgoing CEO of Nokia Siemens Networks (NSN), was reviewing the company’s achievements — while acknowledging the latest public criticism regarding NSN’s business relationship with the Iranian government. In the summer of 2009, NSN was accused of complicity in human rights violations linked to Iran’s presidential election. The company sold network infrastructure and software solutions to the Iranian government, which then used this technology to observe, block, and control domestic communications. Should …

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The Corporate Ethics Audit: To Prevent And Detect Management Fraud, Internal Auditors Must Have A Sound Understanding Of Human Behavior, Sridhar Ramamoorti, R. Luke Evans Aug 2011

The Corporate Ethics Audit: To Prevent And Detect Management Fraud, Internal Auditors Must Have A Sound Understanding Of Human Behavior, Sridhar Ramamoorti, R. Luke Evans

Accounting Faculty Publications

In theory, management is responsible not only for designing and implementing strong systems of internal control but also confirming their continued effectiveness over time through monitoring activities. Yet, management override of these monitoring activities — -Soften described as the Achilles' heel of internal controls — is a growing trend at the executive level, as indicated by both of The Committee of Sponsoring Organizations of the Treadway Commission's fraud studies of 1998 and 2010. When the “overseer” becomes the perpetrator of fraud, how do shareholders protect themselves? Indeed, as the Roman satiric poet Decimus Juvenal wrote, “But who will guard the …

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Developing A Sustainable Business Plan At The Shopping Center Of Southpointe Mall In Lincoln, Nebraska, Jessica Marie Hanson Jul 2011

Developing A Sustainable Business Plan At The Shopping Center Of Southpointe Mall In Lincoln, Nebraska, Jessica Marie Hanson

Department of Environmental Studies: Undergraduate Student Theses

This project consists of creating sustainable business plans for a group of diverse retail stores at the mall of SouthPointe Pavilions in Lincoln, Nebraska. A series of interviews took place with five managers at the businesses including: Scheels, Old Chicago, Bed Bath and Beyond, Von Maur, and Barnes and Noble. The questions were based around five different topics including: Technological, Environment, Socio-Cultural, Economic, and Public Policy. The Technological area includes processes with the product (or service) that occur before it arrives, during, and after it is sold. The Public Policy area includes if the business has an environmental policy, how …

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Conflict Management Education In Medicine: Considerations For Curriculum Designers, Jeffery Kaufman May 2011

Conflict Management Education In Medicine: Considerations For Curriculum Designers, Jeffery Kaufman

Online Journal for Workforce Education and Development

It is important to address conflict in the medical field for a variety of reasons ranging from reducing turnover to increasing the quality of care received by patients. One way to assist with the management of medical conflict is by teaching resolution techniques to medical personnel. There is an opportunity for conflict management curriculum to address many of the issues facing physicians, administrators, staff and patients, however, it is also necessary for those developing that curriculum to understand the nature of the environment and appropriate conflict management tools to be used in that environment as part of the design process. …

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Predicting Consumers’ Ethical Behaviors Through Attitudes Toward Behavior And Prior Behavior, Rajendar K. Garg, Uday S. Tate, Suneel K. Maheshwari Apr 2011

Predicting Consumers’ Ethical Behaviors Through Attitudes Toward Behavior And Prior Behavior, Rajendar K. Garg, Uday S. Tate, Suneel K. Maheshwari

Management Faculty Research

While the concerns for ethical issues relating to consumers have dramatically increased over the last decade, research investigating predictors of these behaviors has been sparse. This paper addresses the attitudinal, personal and cultural factors that predict a large majority of unethical behavioral practices of consumers. An empirical survey was conducted of consumers. The results show that consumer beliefs/values concerning the specific behaviors and their own past behaviors large predict the future behaviors. Consumers' personal factors such as age, sex, nationality, individualism, etc. did not influence their ethical judgments and behaviors at all in this study of working adults.

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Le Développement Durable Comme Mode De Prévention Des Risques Energétiques : Une Approche Par Les Capacités D’Absorption. Le Cas De La Voiture Electrique Chez Renault, Sylvaine Castellano, Adnane Maâlaoui, Judith Schrempf-Stirling Mar 2011

Le Développement Durable Comme Mode De Prévention Des Risques Energétiques : Une Approche Par Les Capacités D’Absorption. Le Cas De La Voiture Electrique Chez Renault, Sylvaine Castellano, Adnane Maâlaoui, Judith Schrempf-Stirling

Management Faculty Publications

Sustainability — a way to prevent energy-related risks — is the buzzword of the last decade. This trend demands radical rethinking on how society lives, consumes and produces. Herein, we focus on electric cars, which is the result of sustainable processes and initiatives in the car industry. The case of Renault illustrates how the firm based its sustainable strategy on its absorptive capacities.

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