...any previous decisions made by the U. S. Supreme Court. The district court in HPU’s location has a previous rule that the business should be capitalized therefore; it should not be used in this case. The federal court also follows upper court decisions in its decisions. So this court would follow in the ruling of the IRS. The tax court does not have to follow any other court rulings. The tax court is the one where the claim should be filed. This court goes on bases of the company reason of use for deduction. This point that it is not required to follow other court rulings might help HPU with winning this case. References Pope, T. R., Anderson, K. E., & Kramer, J. L. (2011). Prentice Hills Federal Taxation 2011: Individuals. Chapter 1 & Chapter 15. Retrieved May 25, 2012 from University of Phoenix e-campus ACC497....
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...INSTRUCTORS MANUAL: MULTINATIONAL FINANCIAL MANAGEMENT, 9TH ED. CHAPTER 15 SUGGESTED ANSWERS TO CHAPTER 15 QUESTIONS 1. As seen in Exhibit 15.2, Hong Kong stocks are over twice as volatile as U.S. stocks. Does that mean that risk-averse American investors should avoid Hong Kong equities? Explain. ANSWER. No. Although Hong Stock stocks are much more volatile /than U.S. stocks, their systematic component of risk is relatively low because of the low correlation with the U.S. market. The net result is that the systematic risk (beta) of the average Hong Kong stock from a U.S. perspective is only 0.85, compared with a beta of 1.0 for the average U.S. stock. In other words, diversifying into Hong Kong stocks will reduce the riskiness of a portfolio currently concentrated in U.S. stocks. 2. What characteristics of foreign securities lead to diversification benefits for American investors? ANSWER. The two basic characteristics are: a) Many foreign securities are issued by companies that produce goods and services not available from U.S. companies. b) All U.S. companies are more or less subject to the same cyclical economic fluctuations. Foreign securities by contrast involve claims on economies whose cycles are not perfectly in phase with the U.S. economic cycle. Thus, just as movements in different stocks partially offset one another in an all-U.S. portfolio, so also movements in U.S. and non-U.S. stocks cancel out each other somewhat. 3. Will increasing...
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...沃克‧珀西(Walker Percy,1916-1990)是「南方作家」,上世紀六十年代後,他和杜魯門‧卡波蒂、威廉‧斯泰倫等人,逐漸代替了老一輩的南方作家如福克納、弗蘭納裡‧奧康納、卡森‧麥克勒斯、尤多拉‧韋爾蒂等人,成為20世紀下半葉南方文學創作的主力。珀西最初學醫,後因肺結核回鄉療養,對存在主義哲學產生了濃厚的興趣,他本人還皈依了天主教。他所創作的小說主要以天主教與存在主義的觀點通過愛情、性與個人責任等關係,探討人生的意義。主要作品有長篇小說《看電影的人》(1961)、《最後的紳士》(1966)、《廢墟裡的愛》(1971)等。 長期的哲學沉思讓珀西看待事物有獨特的視角。在《萬物不再》(The Loss of Creature)這篇散文裡,作家以觀光客和在校學生為例,揭示了現代人在認知活動中自甘淪為消費者的普遍困境:喪失獨立自主,難見本真卻又渾然不覺。本文選譯自《瓶子裡的啟示》(The Message in the Bottle,紐約,法勒斯特勞斯出版公司,1975年)。 ‧胡 朗‧ 探險家發現島嶼,個個皆稱「福爾摩薩」(Formosa)——美麗的意思。對他而言,美哉、壯哉,因為他,空前一人,有幸抵近,得以見其本色。但對他人、別人,卻美壯從來不再——除非其人罕異卓立,重新發現了它;罕異卓立,知道必須重新發現它。 加西亞‧洛佩茲‧德‧卡德納斯[1]發現了大峽谷,嘆駭不已。可以想見:你穿越瀚海沙漠,披荊斬棘,峽谷就在腳下。後來,政府辟此地為國家公園,希望把卡德納斯的體驗也傳達給千百萬人。你從光明天使客棧憑欄望,眼前景觀豈不正是卡德納斯當年所見? 人們想當然地以為,大峽谷風光奇絕,美不勝收,故而若對卡德納斯有P值若干,則同等P值也可傳至數量無限的觀光客,一如班廷發現的胰島素[2]可以注入數量無限的糖尿病人。然而,反作用出現了。更近於事實的說法是,如果這個地方被百萬人擁睹過,則一名觀光客所見便並非P值,而是P值的百萬分之一。 人們想當然地以為,既然大峽谷的興味指數恆定為P,那麼組團前往觀光,人數多少都行。一個波士頓人決定去大峽谷度假。他找到旅行社,查看線路手冊,報了一個兩週游。他和家人上了路,看了大峽谷,回到波士頓。我們能說這人見過大峽谷了嗎?有這種可能。但更有可能的是,他的所作所為讓他必然見不到大峽谷。 為什麼在這些情形下,人幾乎無法直面大峽谷,見其本色——一如你從自家的後院撿起一個異物,直面而凝視之?所以如此是因為,大峽谷,本色本貌的大峽谷,已然被觀光客頭腦裡早已形成的象徵集合體吞併了。在約定俗成的條件下看峽谷,迎面看到的就是那個像徵集合體。你現在眼中所見已非西班牙人當年面前所對,而是已然被構建出來的東西——被明信片、地理課本、旅遊手冊和大峽谷這三個字所構建。有此構建在先,觀光客的快樂之源便起了變化。當年那西班牙人因深入峽谷腹地,因移步換景,深淵、地勢、色彩、光影等漸行漸露而驚喜交集,而今的觀光客卻以大峽谷與預製象徵集合體的契合度來衡量自己的滿意度。如果兩相一致,峽谷正像明信片上的模樣,他便開心;沒準甚至會說,「啊,真和明信片上一模一樣地美!」他覺得沒有上當受騙。可如果不相一致,如果峽谷色彩暗淡,他便無法直面,而只會意識到現實與想像間的距離。以後他會說,他不走運,去的不是時候。最最重要的已不是獨立自主發現眼前的事物,而是以預製的象徵集合體為尺度,衡量這個事物。這就是觀光客的心滿意足。 ...
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...Scope Jason: 可唔可以sd番今日傾過既野嚟睇? 13 Oct 11:31 am - Scope Luee: IMG-20141016-WA0001.jpg (file attached) 13 Oct 11:31 am - Scope Luee: IMG-20141016-WA0000.jpg (file attached) 13 Oct 11:31 am - Scope Luee: Sori我唔知係我電話 13 Oct 11:32 am - Scope Jason: Thx 13 Oct 11:32 am - Prudence: Thx 13 Oct 11:40 am - Scope Ray: Thx 14 Oct 12:54 am - Scope Luee: 各位有無email 我fd有份pm嘅project借左黎參考 腥俾你地睇下 14 Oct 12:55 am - Scope Michelle: chung1994abcd@yahoo.com.hk 唔該晒 14 Oct 1:00 am - Scope Ray: raylau512@gmail.com 14 Oct 1:01 am - Scope Luee: 仲有每個項目解釋大約一至兩句is ok 原來果一大段係成個project description 14 Oct 1:09 am - Prudence: wongprudence@gmail.com 14 Oct 1:09 am - Prudence: Thx 14 Oct 1:10 am - Scope Luee: 法國妹咁慢又腥多次 14 Oct 1:15 am - Prudence: Sorry岩岩先見到個msg 14 Oct 1:15 am - Scope Luee: Sd jor la,plz check 14 Oct...
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...Chapter 15 Vocabulary The Age of European Expansion and Religious Wars Pages 489-524 1. 2. Treaty of Cateau-Cambrésis 3. Gunpowder’s contribution to the nature of war in the 16th century 4. Frances I & Henry II of France’s domestic policies 5. The nobility of the robe 6. Result of the Concordat of Bologna 7. Why Calvinism took hold in France 8. The sons of Henry II 9. The root of French religious violence 10. Saint Bartholemew's Day Massacre 11. The War of the Three Henrys 12. Politiques 13. Henry of Navarre 14. Edict of Nantes 15. the economic importance of the Netherlands 16. political history of the Netherlands (17 provinces) 17. Charles V’s abdication & the division of his lands between brother and son 18. Why Calvinism took root in the Netherlands 19. Margaret, regent of the Netherlands 20. The cathedral of Notre Dame of Antwerp 21. Duke of Alva 22. Prince William of Orange 23. Alexander Farnese, Duke of Parma 24. Union of Utrecht 25. Why Elizabeth came to the aid of the Protestant Netherlands (Page 496) 26. The Escorial 27. Philip II (make sure and read his political, religious background) 28. Philip’s “British problem” 29. Spanish Armada 30. Results of the defeat of the Armada for both Spain and England 31. Lutheranism, Calvinism and German bishoprics 32. Protestant Union vs. Catholic League 33. Four Phases of the Thirty...
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...CHAPTER 15 INVESTMENTS CONTENT ANALYSIS OF EXERCISES AND PROBLEMS Time Range (minutes) 10-15 10-15 10-15 15-20 15-20 10-15 Number E15-1 E15-2 E15-3 E15-4 E15-5 E15-6 Content Trading Securities. (Easy) Journal entries. Unrealized holding gain. Balance sheet disclosure. Trading Securities. (Moderate) Journal entries. Income statement and balance sheet disclosures. Long-Term Investments. (Easy) Securities available for sale. Purchase and adjusting entries. Available-for-Sale Securities. (Easy) Journal entries. Compute unrealized increase/decrease balance. Available-for-Sale Securities. (Easy) Journal entries. Balance sheet disclosure. Held-to-Maturity Bond Investment. (Easy) Premium, straight-line amortization, journal entries. Error in recording interest at acquisition. Held-to-Maturity Bond Investment. (Easy) Discount, semiannual interest receipts, straight-line and effective interest methods of amortization, journal entries. Held-to-Maturity Bond Investment. (Moderate) Discount, semiannual interest receipts, sale at gain. Effective interest method. Journal entries. Bond Investment. (Moderate) Discount, semiannual interest receipts, amortization schedule using effective interest method, journal entries. Bond Investment. (Moderate) Premium, semiannual interest receipts, amortization schedule using effective interest method, journal entries. Bond Investment. (Moderate) Premium, semiannual interest receipts, sale at loss. Effective interest method. Journal entries. Transfer...
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...Chapter 15-Promoting Environment Health The global population has grown more in the past 50 years than at any other time in human history, posing a potentially devastating threat to the natural resources we consume and our capacity to survive. Polar ice caps and glaciers are melting at rates that surpass even the most dire predictions of just a decade ago, and threats of rising sea levels loom large. One in four mammals is now threatened with extinction as humans destroy habitat, exacerbate drought and flooding due to climate change, voraciously consume precious resources, and pollute the environment. Clean water is becoming scare, fossil fuels are being depleted at unprecedented rates, and massive amounts of solid and hazardous waste are threatening the future of all living things. We must reduce consumption, waste less, be less selfish when it comes to personal comfort and perceived needs, and force governments to enact and enforce environmentally responsible legislation. The Threat of Overpopulation The United Nations projects that the world population will grow from its current level of 7 billion to 9.3 billion by 2050 and over 10.1 billion by 2100. Tomorrow’s population will be more industrialized, consume more resources, and produce even more waste than did previous generations unless actions are taken to control population growth. Bursting with People: Measuring the Impact Carrying capacity of the earth- the largest population that can be supported indefinitely...
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...1. Scheduling involves the timing of operations to achieve the efficient movement of units through a system. The overall objective of scheduling is faster movement of goods and services through a facility, better customer service and dependable delivery. 2. The four criteria for determining the effectiveness of a scheduling decision are Minimize completion time Maximize utilization Minimize work in process Minimize customer waiting time 3. Loading means the assignment of jobs to work or procession centers. Operations managers assign jobs to work centers so that costs, idle time, or completion times are kept to a minimum. Loading work centers takes two forms. One is oriented to capacity; the second is related to assignment specific jobs to work centers. The two techniques used to loading jobs are: Gannt charts and the assignment method of linear programming. The four priority sequencing rules are: FCFS: first come, first served. The first job to arrive at a work center is processed first. SPT: shortest processing time. The shortet jobs are handled first and completed EDD: earliest due date. The job with the earliest due date is selected first. LPT. Longest processing time. The longer, bigger job are often very important and are selected first. 5) What are the advantages and disadvantages of the shortest processing time rule? First and foremost, priority rules provide a groundwork for how jobs should be worked. The rules are most commonly used for process...
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...CICLO ESCOLAR 2013-2014 |TEACHER: |Objective: By the end of this unit Ss will be able to talk about themselves, their families, and| |GROUP: 5012 WEEK: 0 / 1 |their favorite things using present and past simple of be statements. | |DEVELOPMENT AREAS: ACADEMIC WRITING / READING STRATEGIES/GRAMMAR AND VOCABULARY |Objective: By the end of this unit Ss will be able to talk about themselves, their families, and | | |their favorite things using present and past simple of be statements. | |MATERIAL: Touchstone 3 Student´s Book / Touchstone 3 Workbook | | |MONDAY, AUGUST 12TH |WEDNESDAY, AUGUST 14TH |FRIDAY, AUGUST 16TH | |13:20 – 14:10 |Intro: Ice breaker- |12:30 – 13:20 |Class presentation/ Synthesis delivering |12:30 – 13:20 |Diagnostic test application...
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...below table we observe that the difference between 16th and 15th value is the highest =4.5. Thus, the number of cluster taken is 4. Agglomeration Schedule | Stage | Cluster Combined | Coefficients | Stage Cluster First Appears | Next Stage | | Cluster 1 | Cluster 2 | | Cluster 1 | Cluster 2 | | 1 | 1 | 19 | 11.000 | 0 | 0 | 12 | 2 | 11 | 20 | 15.000 | 0 | 0 | 11 | 3 | 8 | 9 | 15.000 | 0 | 0 | 8 | 4 | 6 | 10 | 17.000 | 0 | 0 | 11 | 5 | 5 | 13 | 18.000 | 0 | 0 | 12 | 6 | 14 | 18 | 19.000 | 0 | 0 | 15 | 7 | 7 | 15 | 20.000 | 0 | 0 | 15 | 8 | 2 | 8 | 20.500 | 0 | 3 | 14 | 9 | 16 | 17 | 22.000 | 0 | 0 | 14 | 10 | 4 | 12 | 23.000 | 0 | 0 | 16 | 11 | 6 | 11 | 24.000 | 4 | 2 | 13 | 12 | 1 | 5 | 24.000 | 1 | 5 | 13 | 13 | 1 | 6 | 26.750 | 12 | 11 | 16 | 14 | 2 | 16 | 28.000 | 8 | 9 | 17 | 15 | 7 | 14 | 28.000 | 7 | 6 | 18 | 16 | 1 | 4 | 32.500 | 13 | 10 | 19 | 17 | 2 | 3 | 32.800 | 14 | 0 | 18 | 18 | 2 | 7 | 36.250 | 17 | 15 | 19 | 19 | 1 | 2 | 44.300 | 16 | 18 | 0 | Step 2: Final Cluster Centers: From this table we identify the major characteristics of the respondents belonging to different clusters, which will help us to create a Cluster Profile. Final Cluster Centers | | Cluster | | 1 | 2 | 3 | 4 | v1 | 4 | 4 | 3 | 4 | v2 | 3 | 4 | 2 | 4 | v3 | 2 | 4 | 4 | 4 | v4 | 3 | 4 | 4 | 2 | v5 | 2 | 4 | 3 | 3 | v6 | 3 | 4 | 2 | 4 | v7 | 4 | 4 | 4 | 5 | v8 | 3 | 4 | 2 | 3 | v9 | 4 | 4 | 2 | 3 | v10 | 3 | 4 |...
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...1. A computer incident is a violation of a security policy or security practice. P 393 2. All events on a system or network are considered computer security incidents. P 394 b. false 3. An administrator has discovered that a Web server is responding very slowly. Investigation shows that the processor, memory, and network resources are being consumed by outside attackers. This is a DoS or DDoS attack. P 402-403 4. A user has installed P2P software on a system. The organization’s policy specifically states this is unauthorized. An administrator discovered the software on the user’s system. Is this a computer security incident? If so, what type? P 394 c. this is a form of inappropriate usage 5. Some malware can execute on a user’s system after the user accesses a Web site. The malware executes from within the Web browser. What type of malware is this? P 404 d. e. f. mobile code 6. A malicious virus is replicating and causing damage to computers. How do security professionals refer to the virus? P 407 d. in the wild 7. What is the greatest risk to an organization when peer-to-peer software is installed on a user’s system? P 408 c. data leakage 8. Only police or other law enforcement personnel are allowed to do computer forensic investigations. P 400 g. false 9. A log has shown that a user has copied proprietary data to his computer. The organization wants to take legal action against the user. You...
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...ECO 305 All Quiz and Homework, ECO 305 WK 3 Homework Ch 5 - 16(a-c), 17(a-d), 18(a-b); Ch 6 - 13(a-b), ECO 305 WeeK 3 Quiz 2 - Chapters 3 and 4 , ECO 305 WK 1 Homework Ch 2 - 12(a-b),13(a-c),14, ECO 305 WK 2 Homework Ch 3 - 13(a-d); Ch. 4 - 15(a-b),16(a-b), ECO 305 WK 2 Quiz 1 - Chapters 1 and 2, ECO 305 WK 5 Homework Ch 8 - 6(a-d) , ECO 305 WK 5 Quiz 4 - Chapter 7 , ECO 305 WK 6 Homework Ch 9 - 11(a-c), 12(a-c), ECO 305 WK 6 Quiz 5 - Chapter 8 - All Possible Questions, ECO 305 WK 9 Quiz 8 - Chapters 12 and 13 , ECO 305 WK 11 Quiz 10 - Chapters 16 & 17 , ECO 305 Complete Class Assignments | strayer help, ECO 305 Strayer ECO 305 Week 1, ECO 305 Week 2, ECO 305 Week 3, ECO 305 Week 4, ECO 305 Week 5, ECO 305 week 2 Assignment, ECO 305 week 3Assignment, ECO 305 week 4 Assignment, ECO 305 week 1 Assignment, ECO 305 tutorial, ECO 305 Complete Course, ECO 305 Entire Class, ECO 305 Whole Tutorial, ECO 305 tutorial, ECO 305 Summary, ECO 305 Study Guide, ECO 305 Questions , ECO 305 Answered , ECO 305 Solution, ECO 305 Final , ECO 305 Presentation, ECO 305 Universty, ECO 305 University of, ECO 305 Homework, ECO 305 Version, ECO 305 Strayer assignment, ECO 305 Strayer course, ECO...
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...Chapter 15: Good News! Dill can stay in Maycomb for the summer. After boring weeks , one evening Mr. Heck Tate knocks on the front door of the Finch house. Some men want Atticus to step outside. From the bits Scout can hear they seem to be about Tom Robinson. Tate doesn't want to keep him in the town jail the night before the trial starts.There are some back-and-forth threats and then Atticus says that he's going to make sure that the truth gets told. Tension rises, until Jem shouts that the telephone's ringing. Sunday comes and Scout sees some men at church who don't usually attend, including Mr. Heck Tate and Mr. Underwood, the editor of The Maycomb newspaper. Tom Robinson has arrived at the Maycomb jail, in the evening, something weird happens, Atticus comes into the living room with a light bulb and an extension cord....
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...October | | | | | Tue: 13 | BWVW | Worldview Assignment Pt. 2 | | | Tue: 13 | THEO | Chapter 12 | | Chapter 12 Quiz | Th: 15 | THEO | | Exam #2: Ch 9-12 | | Fri: 16 | CSTU | Chapters 11-12 | | Ch. 11-12 Quiz | Fri: 16 | BIBL | | Test 1 (Midterm Exam) | | Fri: 16 | UNIV | Effective Email Project | | | | | | | | Mon: 19 | BIBL | Romans Essay Available | | Bb Quiz: Ch 10, 14, 15 | Mon: 19 | EVAN | Reading & Book Review | + Reflection Paper | + Check for reading | Tue: 20 | BWVW | Read: World Religions Overview | | | Tue: 20 | THEO | Chapter 13 | | Chapter 13 Quiz | Th: 22 | BWVW | | Test #2 | | Th: 22 | THEO | Chapter 14 | | Chapter 14 Quiz | Fri: 23 | CSTU | Chapters 13-14 | | Ch. 13-14 Quiz | Fri: 23 | UNIV | Time Management Activity | Reflections Paper | | | | | | | Mon: 26 | EVAN | Check for possible reading | | | Tue: 27 | BWVW | Read: What is Moral Relativism | | | Tue: 27 | THEO | Chapter 15 | | Chapter 15 Quiz | Wed: 28 | BIBL | Acts 21-28 Pent-Sum; Eph. Com. Meditation; Phil. Prayer Journal | | | Th: 29 | THEO | Ch. 16 & Biblical Worldview | | Chapter 16 Quiz | Fri: 30 | CSTU | Chapters 15-16 | | Ch. 15-16 Quiz | Fri: 30 | UNIV | Information Literacy Project Pt 1 | | | | | | | | November | | | | | | | | | | Mon: 2 | BIBL | Col. Com. Prayer; Phile. Ch. Ref. | | Bb Quiz: Ch 16&22 (Col, Phile) | Mon: 2 | EVAN | Witnessing Report + | Check for...
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...Answers ECO 410 Week 2 Quiz 1: Chapters 1 and 2 ECO 410 Week 3 Quiz 2: Chapters 3 and 4 ECO 410 Week 4 Quiz 3: Chapters 5 and 6 ECO 410 Week 5 Quiz 4: Chapters 7 and 8 ECO 410 Week 6 Quiz 5: Chapters 9 and 10 ECO 410 Week 7 Quiz 6: Chapters 11 and 12 ECO 410 Week 8 Quiz 7: Chapters 13 and 14 ECO 410 Week 9 Quiz 8: Chapters 15 and 16 ECO 410 Week 10 Quiz 9: Chapter 17 and 18 ECO 410 Week 11 Quiz 10: Chapter 19 and 20 ECO 410 Quizzes and Exam Week 1 - 11 All Possible Questions With Answers ECO 410 Week 2 Quiz 1: Chapters 1 and 2 ECO 410 Week 3 Quiz 2: Chapters 3 and 4 ECO 410 Week 4 Quiz 3: Chapters 5 and 6 ECO 410 Week 5 Quiz 4: Chapters 7 and 8 ECO 410 Week 6 Quiz 5: Chapters 9 and 10 ECO 410 Week 7 Quiz 6: Chapters 11 and 12 ECO 410 Week 8 Quiz 7: Chapters 13 and 14 ECO 410 Week 9 Quiz 8: Chapters 15 and 16 ECO 410 Week 10 Quiz 9: Chapter 17 and 18 ECO 410 Week 11 Quiz 10: Chapter 19 and 20 ECO 410 Quizzes and Exam Week 1 - 11 All Possible Questions With Answers ECO 410 Week 2 Quiz 1: Chapters 1 and 2 ECO 410 Week 3 Quiz 2: Chapters 3 and 4 ECO 410 Week 4 Quiz 3: Chapters 5 and 6 ECO 410 Week 5 Quiz 4: Chapters 7 and 8 ECO 410 Week 6 Quiz 5: Chapters 9 and 10 ECO 410 Week 7 Quiz 6: Chapters 11 and 12 ECO 410 Week 8 Quiz 7: Chapters 13 and 14 ECO 410 Week 9 Quiz 8: Chapters 15 and 16 ECO 410 Week 10 Quiz 9: Chapter 17 and 18 ECO 410 Week 11 Quiz 10: Chapter 19 and 20 ECO 410 Quizzes...
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