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The Differences Between a Standard Costing and Normal Costing Method of Manufacturing Operating Income Calculation Caused by the Implementation of a New Integrated Information System 新集成信息系统实施造成的制造业经营收益计算标准成本法与正常成本法的差异
Pub Date : 2020-12-01 DOI: 10.2478/foli-2020-0038
K. Fałat
Abstract Research background: When a company changes a few separated information systems into one integrated information system there can appear the obligation of costing method change. It happens especially when the company is a part of an international manufacturing corporation. Purpose: The main goal of the paper is to compare two methods of manufacturing operating income calculation and data presentation when a company changes a costing method from normal costing to standard costing. Research methodology: In the paper for this research comparative analysis was used between two methods of manufacturing operating income calculation. In the first method manufacturing operating income is the difference between revenues from manufacturing operations and the costs of goods manufactured. In the second one manufacturing operating income is calculated as a sum of production variances, purchase price variances, currency variances and inventory adjustments. Pearson’s correlation coefficients for pairs of variables were calculated in both of the costing methods. A comparative analysis was done on the basis of a case study executed in a big international wholesaler. The company is a member of an international manufacturing corporation. Results: The same manufacturing operating incomes were obtained in both methods. The absolute values of Pearson’s correlation coefficients were similar in normal and standard costing, but they differ in directions. Novelty: In standard costing manufacturing operating income is calculated as a sum of various types of variances. They are calculated as deviations from standard costs. It enables the easier identification of impacting a company’s results factors.
摘要研究背景:当企业将几个独立的信息系统整合为一个综合信息系统时,就会出现成本核算方法变更的义务。尤其是当公司是国际制造公司的一部分时。目的:本文的主要目的是比较当公司将成本核算方法从正常成本核算改为标准成本核算时,生产经营收入的计算和数据列报的两种方法。研究方法:本文对制造业经营收入的两种计算方法进行了比较分析。在第一种方法中,制造营业收入是制造业务收入与制造产品成本之间的差额。在第二种方法中,制造业营业收入计算为生产差异、采购价格差异、货币差异和库存调整的总和。两种成本计算方法均计算了变量对的Pearson相关系数。在一个大型国际批发商的案例研究的基础上进行了比较分析。这家公司是一家国际制造公司的成员。结果:两种方法的生产经营收入相同。在正常成本核算和标准成本核算中,Pearson相关系数的绝对值相似,但在方向上有所不同。新颖性:在标准成本核算中,制造业营业收入是用各种差异的总和来计算的。它们是按偏离标准成本计算的。它可以更容易地识别影响公司业绩的因素。
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引用次数: 0
Personal Characteristics Inspiring Initial Trust – What Matters in Service Encounters? 个人特质激发最初的信任-服务相遇中什么重要?
Pub Date : 2020-12-01 DOI: 10.2478/foli-2020-0044
J. Hernik, A. Sagan
Abstract Research background: The following article concerns initial trust, i.e. trust which is formed during the first contact with a customer. Trust is, of course, an interdisciplinary category and as such it is defined in various ways; however, it is most often emphasized that it entails a positive attitude towards another person and a conviction that the person will meet our expectations. In relation to a particular individual, trust is connected with their identity, that is, with the attributes that distinguish them from other people, such as gender, skin color, way of dressing, or age. Purpose: The purpose of this article is to determine which qualities inspire trust in the case of financial services. Research methodology: Research was conducted using the paradigm of a mixed approach and combines the use of a projection technique and multilevel regression. The respondents assessed their perceived initial trust towards 100 salespersons shown to them in photographs depicting financial service encounters. The multilevel regression model (mixed regression) and conjoint analysis using the conjoint library of the R program and the STATA and Mplus programs were used to analyze the obtained nested data. Results: The obtained results revealed that among the main qualities inspiring initial trust are appropriate appearance (a gray or blue outfit is desired), white skin color (people were less trustful towards other races), owning a cell phone as a symbol of professionalism, and also a black-and-white background. Gender is also significant, since the research showed that men inspired more trust than women. On the other hand, age is less important than we thought. Novelty: Trust testing using projection techniques is rare in economic articles. The authors did not find similar works, so the novelty will be both the method used and the area of research.
摘要研究背景:本文关注的是初始信任,即在与顾客的第一次接触中形成的信任。当然,信任是一个跨学科的范畴,因此它有不同的定义;然而,最常被强调的是,它需要对另一个人持积极的态度,并坚信这个人会达到我们的期望。对于一个特定的个体,信任与他们的身份有关,也就是说,与将他们与其他人区分开来的属性有关,比如性别、肤色、穿着方式或年龄。目的:本文的目的是确定在金融服务的情况下,哪些品质激发信任。研究方法:研究使用混合方法的范例进行,并结合使用投影技术和多层次回归。受访者评估了他们对100名销售人员的初步信任,这些销售人员是在描述金融服务遭遇的照片中展示给他们的。采用多水平回归模型(混合回归)和R程序联合库与STATA和Mplus程序联合分析,对得到的嵌套数据进行分析。结果:获得的结果显示,在激发最初信任的主要品质中,合适的外表(希望穿灰色或蓝色的衣服),白色的肤色(人们对其他种族不太信任),拥有作为专业象征的手机,以及黑白背景。性别也很重要,因为研究表明,男性比女性更能激发信任。另一方面,年龄并没有我们想象的那么重要。新颖性:使用投影技术进行信任测试在经济文章中很少见。作者没有发现类似的作品,所以新颖性将是使用的方法和研究领域。
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引用次数: 0
Cultural Differences in a Restaurant’s Communication with Unsatisfied Customers – The Case of Tripadvisor 餐厅与不满意顾客沟通中的文化差异——以猫途鹰为例
Pub Date : 2020-12-01 DOI: 10.2478/foli-2020-0061
Agnieszka Żbikowska
Abstract Research background: Platforms such as TripAdvisor have the potential to influence consumers’ decision-making processes, so negative user-generated reviews could have a harmful impact on a company’s reputation and sales. However, the proper mangers’ approach to customer complaints expressed on social media can have a positive impact on the companies’ performance. Purpose: The aim of the study is to indicate whether restaurant managers use TripAdvisor to communicate with dissatisfied customers and whether national culture influences this communication. Research methodology: The methods used in the research were both a quantitative and qualitative content analyses of restaurants’ responses to negative reviews posted on TripAdvisor. The research covered a random sample of restaurants located in Cracow (Poland), Frankfurt (Germany) and Porto (Portugal), and listed on TripAdvisor. Results: The research showed that differences in communication, which may result from dissimilar cultural conditions, are relatively small. Novelty: The research shows whether and to what extent restaurant managers respond to negative comments posted on TripAdvisor. At the same time, research results indicate whether the responses of managers are culturally determined.
研究背景:TripAdvisor等平台有可能影响消费者的决策过程,因此用户产生的负面评论可能会对公司的声誉和销售产生有害影响。然而,管理者对客户在社交媒体上表达的抱怨的正确处理方式可以对公司的绩效产生积极的影响。目的:本研究的目的是表明餐厅管理者是否会使用TripAdvisor与不满意的顾客进行沟通,以及民族文化是否会影响这种沟通。研究方法:研究中使用的方法是对餐馆对TripAdvisor上的差评的反应进行定量和定性的内容分析。该研究随机选取了位于克拉科夫(波兰)、法兰克福(德国)和波尔图(葡萄牙)的餐厅,并在猫途鹰上进行了排名。结果:研究表明,交际差异相对较小,这可能是由于不同的文化条件造成的。新奇之处:这项研究显示了餐厅经理是否会对猫途鹰上的负面评论做出回应,以及在多大程度上做出回应。同时,研究结果表明管理者的反应是否由文化决定。
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引用次数: 0
Identification of Outliers in High Density Areas with the Use of a Quantile Regression Model 使用分位数回归模型识别高密度地区的异常值
Pub Date : 2020-12-01 DOI: 10.2478/foli-2020-0054
T. Szkutnik
Abstract Research background: The study exemplifies the issues presented in the international trade data, which can affect the efficiency of customs controls in clearance systems. Purpose: The purpose of the research is to find a method of identifying suspicious transactions in datasets, where the risk factor is related to the overvaluation of goods covered under export procedure and data that are affected by areas of extra high density. Research methodology: The proposed methodology is two-step. Firstly, to eliminate areas of extra high density, with the use of a sampling scheme set reciprocally to the intensity point pattern, defined by means of a two-dimensional kernel estimator. Next, based on sampled data, a quantile regression model is built. Moreover, the inference about the type of model is provided by using the Khmaladze test. Results: The example highlights the benefits of the use of the two-step approach in model building. The proposed methodology provides the foundation for the inference by means of the Khmaladze test. The reliable threshold for selecting the suspicious transactions can be built. Novelty: The paper addresses some of the previously identified issues in a two-dimensional intensity assessment. Moreover, the proposed methodology based on quantile regression and the Khmaladze test provides the foundation for the customs gap measure in export data.
摘要研究背景:本研究举例说明了国际贸易数据中存在的问题,这些问题会影响清关系统中海关管制的效率。目的:研究的目的是找到一种在数据集中识别可疑交易的方法,其中风险因素与出口程序所涵盖的货物的高估和受超高密度区域影响的数据有关。研究方法:研究方法分为两步。首先,通过利用二维核估计器定义的强度点模式,采用一种反向采样方案来消除超高密度区域。其次,基于采样数据,建立分位数回归模型。并利用Khmaladze检验对模型的类型进行了推断。结果:这个例子突出了在模型构建中使用两步方法的好处。所提出的方法为利用Khmaladze检验进行推理提供了基础。可以建立选择可疑交易的可靠阈值。新颖性:本文解决了以前在二维强度评估中发现的一些问题。此外,本文提出的基于分位数回归和Khmaladze检验的方法为出口数据中的海关缺口测度提供了基础。
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引用次数: 1
Nexus of Market Risk, Dividend Policy and Commercial Banks’ Performance in Sub-Saharan Africa 撒哈拉以南非洲市场风险、股利政策与商业银行绩效的关系
Pub Date : 2020-12-01 DOI: 10.2478/foli-2020-0048
Odunayo Magret Olarewaju
Abstract Research Background: The concept of risk is of great importance in any financial system, due to unstable economic situations and fluctuating environmental factors. Like other variables, risk has a significant effect on firms’ returns and profit. Purpose: This study aims at examining the relationship between dividend policy and performance taking cognisance of the uncontrollable risk (market risk). Research methodology: This study was modelled using 250 commercial banks from 30 selected Sub-Saharan African countries in the period 2008 to 2017. The Panel-Vector Error Correction Model was used to estimate the model. Result: From the long run analysis, a long run relationship between dividend policy, agency cost, and bank performance is evident. The disequilibrium will take about 39.5% yearly speed of adjustment to return to a steady state. There is an inverse relationship between Lending interest rate (market risk proxy) with bank performance while there is a positive relationship of foreign exchange rate (market risk proxy) and bank performance in SSA. Novelty: Market risk’s influence on the relationship between dividend policy and bank performance was firstly established. Therefore, it is recommended that the banking sector in SSA should focus more on endogenous factors and review some of their policies as these contribute more significantly to variations in their performance than exogenous factors.
摘要研究背景:由于经济形势的不稳定和环境因素的波动,风险的概念在任何金融体系中都是非常重要的。像其他变量一样,风险对公司的回报和利润有显著的影响。目的:本研究在考虑不可控风险(市场风险)的情况下,探讨股利政策与企业绩效的关系。研究方法:本研究采用2008年至2017年期间来自30个撒哈拉以南非洲国家的250家商业银行进行建模。采用面板-向量误差修正模型对模型进行估计。结果:从长期分析来看,股利政策、代理成本与银行绩效之间存在明显的长期关系。这种不平衡将以每年39.5%的调整速度恢复到稳定状态。在SSA中,贷款利率(市场风险代理)与银行绩效呈负相关,而汇率(市场风险代理)与银行绩效呈正相关。新颖性:首次建立了市场风险对股利政策与银行业绩关系的影响。因此,建议SSA的银行部门更多地关注内生因素,并审查他们的一些政策,因为这些因素比外生因素对其业绩变化的贡献更大。
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引用次数: 0
Multidimensional Aspects of Final Purchasers’ Marketing Activity in the Conditions of Dynamic Market Changes 市场动态变化条件下最终购买者营销活动的多维层面
Pub Date : 2020-12-01 DOI: 10.2478/foli-2020-0034
A. Baruk
Abstract Research background: The results of the analysis of the world literature on marketing and management indicate a cognitive gap and research one regarding the forms of marketing activity of final purchasers and its image-related and relational aspects as differentiating features. These issues have not been analysed in a theoretical perspective as well as in a research one. Purpose: The article aims to define the marketing activity of contemporary final purchasers and identify the significance of selected dimensions of this activity as its differentiating features. Research methodology: To prepare the theoretical part the method of cognitive-critical analysis of the world literature was applied. In order to reduce the identified gaps, empirical research was conducted. To gather primary data a questionnaire survey was used. The collected data was statistically analysed using the Kruskal-Wallis test. Results: The analysed aspects differentiate forms of respondents’ marketing activity to a various degree. A statistically significant differentiation was identified for the greatest number of activities related to the situation whether respondents making purchase decisions take into account the fact that a product has been prepared by an offeror together with purchasers. Novelty: The originality of the proposed approach is evidenced by the fact that the aspects presented in this article have not been analysed so far, either in theoretical or in practical terms.
摘要研究背景:通过对世界市场营销和管理文献的分析,我们发现在最终购买者的营销活动形式及其形象相关和关系方面的差异特征方面存在认知差距和研究差距。这些问题还没有从理论和研究的角度进行分析。目的:本文旨在定义当代最终购买者的营销活动,并确定该活动的选定维度作为其差异化特征的意义。研究方法:理论部分采用世界文学的认知批判分析方法。为了缩小识别的差距,进行了实证研究。为了收集原始数据,采用了问卷调查。收集的数据使用Kruskal-Wallis检验进行统计分析。结果:所分析的方面不同程度地区分了被调查者的营销活动形式。在做出购买决定的应答者是否考虑到产品是由要约人与购买者一起准备的这一事实这一情况下,确定了与最多数量的活动相关的统计上显著的差异。新颖性:本文所提出的方法的独创性可以从以下事实得到证明:本文所提出的各个方面到目前为止,无论是在理论方面还是在实践方面都没有被分析过。
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引用次数: 0
Slow Tourism – The Fashion for Slowness or a Conscious Choice? 慢旅游--"慢 "的时尚还是自觉的选择?
Pub Date : 2020-12-01 DOI: 10.2478/foli-2020-0060
Joanna Zielińska-Szczepkowska
Abstract Research background: The fast pace of life of contemporary people living in developed countries results in a search for peace and relaxation, which is reflected in new forms of tourism. One of them is slow tourism, which is at an early stage of development. A new type of tourist is emerging – one who is conscious, responsible, critical, respectful of nature, open to learning about the customs, culture and religion of local populations. Purpose: This paper analyses the changes that take place in tourism from a socio-economic perspective, characterized by withdrawing from mass tourism and a shift towards individual tourism, with particular emphasis on slow tourism. Research methodology: The paper is based on a compilation of the current literature of the subject, reports and analysis of Polish websites devoted to slow travel. It is a synthesis of economic and social aspects of slow tourism development, including the motives for taking up slow tourism by tourists and the offer of slow travel in Poland. Results: The analysis of the literature reveals a large diversity in the definition of slow tourism. A lively discussion is going on regarding the meaning of the new trend, its importance and future. In Poland, slow tourism is becoming increasingly popular, as evidenced by, among others: an increase in the number of offers for slow tourists. Novelty: This analysis contributes to deepening the knowledge on new trends in tourism – slow tourism. These considerations contribute to the author’s further research on the development of this phenomenon.
摘要 研究背景:生活在发达国家的当代人由于生活节奏加快,开始寻求平静和放松,这反映在新的旅游形式上。慢旅游就是其中之一,它正处于早期发展阶段。一种新型游客正在崛起--他们有意识、负责任、有批判精神、尊重自然、乐于了解当地居民的习俗、文化和宗教。目的:本文从社会经济角度分析了旅游业发生的变化,其特点是退出大众旅游,转向个人旅游,并特别强调了慢旅游。研究方法:本文基于对该主题现有文献、报告的汇编以及对波兰慢旅游网站的分析。它综合了慢旅游发展的经济和社会方面,包括游客选择慢旅游的动机和波兰提供的慢旅游。结果:对文献的分析表明,慢旅游的定义多种多样。关于这一新趋势的含义、重要性和未来,目前正在进行热烈的讨论。在波兰,慢旅游正变得越来越流行,这主要表现在:慢旅游者的优惠数量增加。新颖性:本分析有助于加深对旅游业新趋势--慢旅游--的了解。这些考虑有助于作者进一步研究这一现象的发展。
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引用次数: 1
Innovation Activity and its Sources in Industry in the West Pomerania Province 西波美拉尼亚省工业创新活动及其来源
Pub Date : 2020-12-01 DOI: 10.2478/foli-2020-0042
Jadwiga Gorączkowska
Abstract Research background: Innovation activities, especially the implementation of new products and processes are desirable phenomena in economic development. For this reason, phenomena that contribute to the implementation of new solutions in enterprises should be identified. These include sources of innovation activity. Purpose: The main purpose of the article is to identify those sources of innovation activity that significantly affect product and process innovation. Research methodology: The research of the impact of sources of ideas and information for innovation on the implementation of product and process innovations was conducted in 2018 for the period 2015–2017 in the West Pomerania Province. The study was representative. It was attended by 270 entrepreneurs whose business profile corresponds to section C PKD (Polish Business Classification) – manufacturing. Logit modeling was used in the study. Results: As a result of the analyses it was noticed that in the region the implementation of process innovations was significantly influenced by foreign R&D centres, suppliers (but only when entrepreneurs began to cooperate with them), as well as by conferences, fairs and exhibitions. In the case of product innovations, internal resources were included in this group. Novelty: In the analyzed region, no advanced econometric analysis of the impact of sources of innovative activity on product and process innovations that would be representative was carried out.
摘要研究背景:创新活动,特别是新产品和新工艺的实施是经济发展中令人向往的现象。因此,应该确定有助于在企业中实施新解决方案的现象。这包括创新活动的来源。目的:本文的主要目的是确定那些显著影响产品和工艺创新的创新活动的来源。研究方法:2018年在西波美拉尼亚省进行了2015-2017年期间创新思想和信息来源对产品和工艺创新实施的影响的研究。该研究具有代表性。有270名企业家参加了会议,他们的业务属于C类PKD(波兰商业分类)-制造业。本研究采用Logit模型。结果:通过分析,我们注意到,在该地区,工艺创新的实施受到外国研发中心、供应商(但只有当企业家开始与他们合作时)以及会议、交易会和展览的显著影响。在产品创新的情况下,内部资源包括在这一组中。新颖性:在分析区域内,没有对具有代表性的创新活动来源对产品和工艺创新的影响进行高级计量经济学分析。
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引用次数: 0
The Development of E-Commerce and Consumer Attitudes – A Comparative Analysis of Poland, Ukraine and Belarus 电子商务的发展与消费者态度——波兰、乌克兰和白俄罗斯的比较分析
Pub Date : 2020-12-01 DOI: 10.2478/foli-2020-0043
Bogdan Gregor, Magdalena Kalińska-Kula
Abstract Research background: Motivation for this paper is the rapid development of the electronic commerce sector and its increasing role as a sales channel. The level of e-commerce development is spatially diverse, both across continents and countries. As such, this study examined the conditions of electronic commerce development in the context of the specificity of e-consumers’ behavior in selected European countries. Purpose: The purpose of the paper is to compare the attitudes towards e-commerce among buyers from Poland, Ukraine and Belarus along with their activities directly related to online shopping. Research methodology: The paper focuses on the results of a study conducted in central and eastern European countries on a sample of nearly 1,000 respondents. The statistical tools used included the Kruskal-Wallis test and an independence analysis through SPSS v. 25 and Statistica v. 13.3. Results: The results showed that the country of origin is a variable differentiating both activities connected with shopping online undertaken by e-consumers and buyers’ attitudes towards e-commerce in the context of such aspects as: safety, convenience, time-consuming, possibilities of choice, ease and the economics of shopping. The predominant dependence between the country of origin of respondents and their inclination to use the Internet has not been confirmed. Novelty: The study contributes to the on-going and extremely current issue of the importance of e-commerce and the conditions of its development.
摘要:研究背景:本文的研究动机是电子商务领域的快速发展及其作为销售渠道的作用越来越大。电子商务的发展水平在空间上存在差异,既有跨洲的,也有跨国的。因此,本研究在选定的欧洲国家的电子商务消费者行为的特殊性背景下考察了电子商务发展的条件。目的:本文的目的是比较来自波兰,乌克兰和白俄罗斯的买家对电子商务的态度以及他们与网上购物直接相关的活动。研究方法:本文的重点是在中欧和东欧国家对近1000名受访者进行的一项研究的结果。使用的统计工具包括Kruskal-Wallis检验和通过SPSS v. 25和Statistica v. 13.3进行的独立性分析。结果:结果表明,原产国是区分电子消费者进行的与网上购物有关的活动和买家对电子商务的态度的变量,在以下方面:安全,便利,耗时,选择的可能性,轻松和经济购物。受访者的原籍国与其使用互联网的倾向之间的主要依赖关系尚未得到证实。新颖性:该研究有助于解决电子商务的重要性及其发展条件这一持续且极具时效性的问题。
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引用次数: 0
The Perception of the Generational Assessment of Selected Social Behaviour – A Confirmatory Factor Analysis 选择社会行为的代际评估的感知-验证性因素分析
Pub Date : 2020-12-01 DOI: 10.2478/foli-2020-0052
Agnieszka Stanimir
Abstract Research background: The search for stable factors affecting latent variables that reflect the assessment of quality of life in three areas of an individual’s functioning is the background of the study. In the analysis was assumed the existence of the relationships between QoL assessment and subjective factors related to socio-economic aspects. Purpose: The aim of the study was to recognize assessments in given areas of transferring subjective satisfaction with a level of social factors and checking the stability of the assumed relationship between factors describing three areas of functioning: household, country of residence, EU. The next goal was to compare the results obtained in the study of natural relationships between factors with the given systems of these factors in the areas of an individual’s functioning. Characteristics of behaviour were compared in three generations of Europeans. The application objective of the study was to indicate the usefulness of SEM in the research problem. Research methodology: The Standard Eurobarometer, autumn 2018, provided data describing adults from the generations Y, X, and BB. Structural equation models were used. Results: The effect of the used method is the determination of the factors that affect the assessments made by three European Generations in the areas of an individual’s functioning: direct, close and further. Novelty: The analysis showed the usefulness of structural equation models to achieve the goals of the study.
摘要研究背景:本研究的背景是寻找影响潜在变量的稳定因素,这些潜在变量反映了个体功能三个方面的生活质量评估。在分析中假定生活质量评价与社会经济方面的主观因素之间存在关系。目的:该研究的目的是认识到在给定领域的评估转移主观满意度与社会因素的水平,并检查描述三个功能领域的因素之间假定关系的稳定性:家庭,居住国,欧盟。下一个目标是比较因素之间自然关系的研究结果与这些因素在个人功能领域的给定系统。研究人员比较了三代欧洲人的行为特征。本研究的应用目的是表明扫描电镜在研究问题中的有用性。研究方法:2018年秋季的标准欧洲晴雨表提供了描述Y、X和BB代成年人的数据。采用结构方程模型。结果:所使用方法的效果是确定影响欧洲三代人在个人功能领域所做评估的因素:直接,近距离和进一步。新颖性:分析表明结构方程模型对实现研究目标是有用的。
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引用次数: 1
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Folia Oeconomica Stetinensia
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