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International Journal of Ethics and Systems最新文献

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Leader bottom-line mentality and employee pro-self-unethical behavior: the moderating role of contingent rewards and punishments 领导者的底线思维与员工的自我不道德行为:或有奖惩的调节作用
IF 1.8 Q2 ECONOMICS Pub Date : 2024-01-15 DOI: 10.1108/ijoes-07-2023-0170
Komal Kamran, Akbar Azam, Mian Muhammad Atif

Purpose

This study aims to investigate the situational factors that intensify the impact of leader bottom-line mentality (BLM) on employee pro-self-unethical behavior. In particular, the moderating role of contingent rewards and punishments is evaluated under the lens of situational strength theory.

Design/methodology/approach

Data were collected from 218 full-time employees working in the USA in a time-lagged study and analyzed using SPSS Process Macro.

Findings

Statistical analysis reveal contingent rewards and punishments significantly moderate the positive relationship between BLM and pro-self-unethical behavior.

Practical implications

This paper highlights the need for more balanced reward systems that incorporate moral conduct into work performance. It also emphasizes the role of robust accountability and monitoring systems in minimizing employees’ unethical behavior.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of contingent rewards and punishments on the relationship between leader BLM and subordinate pro-self-unethical behavior. Moreover, it provides significant empirical support to situational strength theory.

目的 本研究旨在探讨领导者底线思维(BLM)对员工支持自我不道德行为影响的情境因素。研究结果统计分析显示,或有奖惩能显著调节 BLM 与亲自我不道德行为之间的正相关关系。实践意义本文强调,需要建立更加平衡的奖励制度,将道德行为纳入工作绩效。原创性/价值 据作者所知,这是首次研究或有奖惩对领导者 BLM 与下属亲自我不道德行为之间关系的调节作用。此外,它还为情境强度理论提供了重要的经验支持。
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引用次数: 0
Framing external environmental dimensions as institutional constraints on adopting Islamic financial transactions: empirical evidence from: Libyan commercial banks 将外部环境因素界定为采用伊斯兰金融交易的制度约束:来自利比亚商业银行的经验证据
IF 1.8 Q2 ECONOMICS Pub Date : 2024-01-09 DOI: 10.1108/ijoes-01-2022-0006
Salwa Bin Idrees, Syed Musa Alhabshi, Ashurov Sharofiddin, Anwar Hasan Abdullah Othman

Purpose

The purpose of this study is to frame the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions as the main actors in the organisational field. More precisely, Libyan commercial banks have been identified as empirical evidence, to identify constraints of the institutional environment governing the behaviour and decision-making of commercial banks, when adopting Islamic financial transactions.

Design/methodology/approach

A questionnaire has been designed for 14 Libyan commercial banks which is distributed to the Board of Directors, managers, directors of departments, and personnel. The exploratory factor analysis (EFA) and the measurement model by using the first-order and second-order confirmatory factor analysis (CFA) have been applied as essential steps to embody the conceptual framework and test the research hypotheses.

Findings

The results of the EFA indicated sufficient correlation among the dimensions of the external environment. The CFA supported this study’s hypotheses. The modelling showed that the cultural-cognitive, normative and regulative dimensions are institutional constraints impeding Libyan commercial banks’ adoption of Islamic financial transactions. Interestingly, the findings of the CFA align with the EFA findings in supporting the conceptual framework of the research. They portrayed that the cultural-cognitive dimension has been identified by explicit and implicit cognition.

Originality/value

This study systematically embodies the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions, as the main factors in the organisational field to be conceptually rich lenses to investigate social considerations to reinforce institutional thought broadly. The results of this study were consistent with extant Islamic financial literature, reflecting symmetry and similarity across commercial banks, particularly at the first stage of adopting Islamic financial transactions.

本研究的目的是确定外部制度环境的各个层面,即作为组织领域主要行为者的文化-认知、规范和监管层面。更确切地说,是将利比亚的商业银行作为实证,以确定在采用伊斯兰金融交易时,制约商业银行行为和决策的制度环境。探索性因子分析(EFA)和一阶和二阶确证性因子分析(CFA)测量模型是体现概念框架和检验研究假设的重要步骤。CFA 支持了本研究的假设。建模结果表明,文化-认知、规范和监管维度是阻碍利比亚商业银行采用伊斯兰金融交易的制度约束。有趣的是,CFA 的结果与 EFA 的结果一致,都支持研究的概念框架。原创性/价值本研究系统地体现了外部制度环境的各个维度,即文化认知维度、规范维度和监管维度,将其作为组织领域的主要因素,从概念上丰富了研究社会因素的视角,广泛地强化了制度思想。本研究的结果与现有的伊斯兰金融文献一致,反映了各商业银行的对称性和相似性,特别是在采用伊斯兰金融交易的第一阶段。
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引用次数: 0
How personal beliefs determine adherence to standards of research ethics: an EFA and path analysis study 个人信念如何决定对研究伦理标准的遵守:一项 EFA 和路径分析研究
IF 1.8 Q2 ECONOMICS Pub Date : 2024-01-02 DOI: 10.1108/ijoes-05-2023-0117
Shreyashee Tripathi, Ramesh Kumar Chaturvedi

Purpose

This study aims to identify causes of (un)ethical behaviour in research and how they influence adherence to research ethics.

Design/methodology/approach

The authors developed and tested a conceptual model that includes mediation and helps to understand the mechanism of adherence to ethical standards of research based on the “social judgment theory” (SJT). In Study 1, the authors conducted an exploratory study using the exploratory factor analysis technique to identify factors responsible for adherence to research ethics. In Study 2, the authors used SJT to provide support for establishing a relationship between key variables.

Findings

Two factors, “Proclivity to Egoism” and “Proclivity to Emotivism”, were identified based on the personal beliefs of researchers. These factors were found to play an important role in determining the tendency towards adherence to standards of research ethics (Belmont Report and COPE). SJT successfully explains the mechanism of adoption of ethical standards. Adherence to Belmont principles was seen to mediate relationship between factors identified and tendency to adhere to COPE.

Originality/value

Majorly, this study is unique as it establishes and guides to incorporate researchers’ point of view in formulating ethical standards and guidelines, apart, from various other important theoretical and societal implications.

设计/方法/途径 作者根据 "社会评判理论"(SJT)开发并测试了一个概念模型,该模型包括中介作用,有助于理解遵守研究伦理标准的机制。在研究 1 中,作者使用探索性因素分析技术进行了一项探索性研究,以确定导致遵守研究伦理的因素。研究结果根据研究人员的个人信念,确定了 "利己主义倾向 "和 "情感倾向 "这两个因素。研究发现,这些因素在决定研究人员是否倾向于遵守研究伦理标准(贝尔蒙特报告和 COPE)方面发挥了重要作用。SJT 成功地解释了采用伦理标准的机制。坚持贝尔蒙特原则被认为是确定的因素与坚持 COPE 的倾向之间关系的中介。原创性/价值这项研究的独特之处主要在于,它确立并指导在制定伦理标准和准则时纳入研究人员的观点,以及其他各种重要的理论和社会影响。
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引用次数: 0
Beyond the stethoscope: a COVID-19 lens on the halal, business and ethical dimensions of hospitals in a Muslim majority country 听诊器之外:COVID-19 透视穆斯林占多数的国家医院的清真、商业和道德问题
IF 1.8 Q2 ECONOMICS Pub Date : 2024-01-02 DOI: 10.1108/ijoes-03-2023-0068
Gita Gayatri, Yusniza Kamarulzaman, Tengku Ezni Balqiah, Dony Abdul Chalid, Anya Safira, Sri Rahayu Hijrah Hati

Purpose

This study aims to examine the perceptions and evaluations of Muslim COVID-19 survivors and health workers regarding the halal, business and ethical attributes of hospitals during their interactions related to COVID-19 treatment.

Design/methodology/approach

Descriptive qualitative research with semi-structured online interviews was used to gather insights from COVID-19 survivors and health workers who treated COVID-19 patients. The findings were then compared with existing literature on hospital services and Sharia attributes.

Findings

The study found that patients and health-care workers in hospitals are concerned about whether the hospital follows Sharia law, the quality of health-care and hospital services and the ethical conduct of hospital staff. This is especially true during the COVID-19 pandemic, when patients are more anxious about religious conduct and the afterlife.

Research limitations/implications

Hospitals need to address halal attributes in all aspects of their services for Muslim patients and business attributes such as standard health-care quality, service quality and ethical attributes. Participants indicated that when these needs are met, they are more likely to revisit the hospital and recommend it to others.

Originality/value

This study contributes to understanding the expectations of Muslim patients regarding hospital services that meet Islamic ethical and business requirements. Using the COVID-19 pandemic as a case study broadens the understanding of how to better serve Muslim customers.

目的本研究旨在探讨 COVID-19 的穆斯林幸存者和医护人员在与 COVID-19 治疗相关的互动过程中对医院的清真、商业和道德属性的看法和评价。研究结果研究发现,医院的病人和医护人员对医院是否遵循伊斯兰教法、医疗保健和医院服务的质量以及医院员工的道德行为都很关注。这一点在 COVID-19 大流行期间尤为明显,因为此时患者对宗教行为和来世更加焦虑。研究局限性/意义医院需要在为穆斯林患者提供服务的各个方面解决清真属性问题,并解决标准医疗质量、服务质量和道德属性等商业属性问题。参与者表示,当这些需求得到满足时,他们更有可能再次光顾该医院并向他人推荐该医院。原创性/价值本研究有助于了解穆斯林患者对符合伊斯兰教伦理和商业要求的医院服务的期望。将 COVID-19 大流行病作为案例进行研究,拓宽了对如何更好地服务穆斯林客户的理解。
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引用次数: 0
On value-laden patents: a call for moral limits 关于价值专利:呼吁道德限制
IF 1.8 Q2 ECONOMICS Pub Date : 2024-01-02 DOI: 10.1108/ijoes-04-2023-0077
Benedicto Acosta

Purpose

The main purpose of this paper is to discuss the suitability of moral and ordre public clauses, and to advance the view that ethical reflection within patent systems is valuable.

Design/methodology/approach

This is a conceptual paper that draws upon the present situation in Europe to illuminate a discussion of the different views about the morality patents, with particular emphasis on criticism of authors who have espoused a narrow interpretation of moral clauses, such as that adopted by the European Patent Office.

Findings

This research found that the claim that patent systems are not appropriate places in which to evaluate moral matters and, therefore, they cannot inform us about morality is false. This is because inventors do not need to wait for authorizing legislation prior to making use of their technology. Hence, moral implications can be evaluated.

Research limitations/implications

These ideas also lead to important theoretical consequences, especially regarding the debate on value-laden science and technology. However, further efforts are needed to address other patent regimes, such as the non-European.

Practical implications

It is shown how the bioethicist community can be incorporated into patent offices. The responsibilities of examiners and businesses in the process are also discussed.

Originality/value

There have been a limited number of studies that examine the value of ethical considerations within the patent system. This paper provides a thought-provoking discussion of moral clauses in Europe. The author also suggests new ways of incorporating ethical scrutiny into patent systems.

目的本文的主要目的是讨论道德条款和公共秩序条款的适用性,并提出在专利制度中进行道德反思是有价值的这一观点。设计/方法/方法本文是一篇概念性论文,借鉴了欧洲的现状,对有关道德专利的不同观点进行了讨论,并特别强调了对主张对道德条款进行狭义解释的作者的批评,例如欧洲专利局采用的解释。研究结果这项研究发现,关于专利制度不是评估道德问题的适当场所,因此不能为我们提供道德信息的说法是错误的。这是因为发明者在使用其技术之前不需要等待授权立法。研究的局限性/影响这些观点也带来了重要的理论后果,尤其是在关于有价值的科学和技术的辩论方面。然而,还需要进一步努力解决其他专利制度的问题,如非欧洲专利制度。本文还讨论了审查员和企业在这一过程中的责任。原创性/价值对专利制度中伦理因素的价值进行研究的数量有限。本文对欧洲的道德条款进行了发人深省的讨论。作者还提出了将道德审查纳入专利制度的新方法。
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引用次数: 0
Research trends in the field of Islamic social finance: a bibliometric analysis from 1914 to 2022 伊斯兰社会融资领域的研究趋势:1914 年至 2022 年的文献计量分析
IF 1.8 Q2 ECONOMICS Pub Date : 2023-12-19 DOI: 10.1108/ijoes-03-2023-0044
Afaf Akhter, Mohd Yousuf Javed, Javaid Akhter

Purpose

This study aims to present a bibliometric analysis of Islamic social finance (ISF) by addressing gaps in the existing research, exploring the current trends of publications and determining possible future research directions in this field.

Design/methodology/approach

Relevant bibliometric data of published research during 1914–2022 was extracted from the Scopus database and 1,355 studies were considered for the analysis. Biblioshiny app from RStudio, VOSviewer and Microsoft Excel were the tools used for analysis.

Findings

The identified current research streams are management and distribution of ISF funds especially zakat through fintech; governance and accountability of ISF institutions; Islamic microfinance for poverty alleviation and financial inclusion; ISF for promoting sustainable development and achieving United Nations sustainable development goals; waqf endowments and cash waqf; and Islamic charities. The identified themes for future research directions are Islamic fintech, integration of ISF, sustainable development, economic recovery, social entrepreneurship, sustainable ISF ecosystem and supporting refugees.

Practical implications

It provides extensive and up-to-date literature on the current trends in ISF and future research themes which can be useful for researchers, professionals and policymakers in the field.

Social implications

The findings of this research contribute to the solutions to socio-economic challenges and support sustainable development through ISF.

Originality/value

To the best of the authors’ knowledge, this research is one of the first attempt to provide a pervasive bibliometric review on ISF by including various aspects of ISF and extending the study period to more than 100 years.

本研究旨在对伊斯兰社会融资(ISF)进行文献计量分析,解决现有研究中存在的不足,探索当前出版物的发展趋势,并确定该领域未来可能的研究方向。研究结果目前确定的研究领域包括:通过金融科技管理和分配伊斯兰社会基金资金,特别是天课;伊斯兰社会基金机构的治理和问责制;伊斯兰小额信贷促进减贫和金融普惠;伊斯兰社会基金促进可持续发展和实现联合国可持续发展目标;捐赠宗教基金和现金宗教基金;以及伊斯兰慈善机构。确定的未来研究方向主题包括伊斯兰金融技术、伊斯兰基础设施服务基金的整合、可持续发展、经济复苏、社会创业、可持续的伊斯兰基础设施服务基金生态系统和支持难民。社会意义本研究成果有助于解决社会经济挑战,并通过基础设施服务框架支持可持续发展。原创性/价值据作者所知,本研究是首次尝试对基础设施服务框架进行广泛的文献计量审查,包括基础设施服务框架的各个方面,并将研究时间延长至 100 多年。
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引用次数: 0
CSR commitment and consumer situational scepticism of luxury brands: antecedents, moderator and outcomes 企业社会责任承诺与奢侈品牌消费者情境怀疑:前因、调节因素和结果
IF 1.8 Q2 ECONOMICS Pub Date : 2023-11-21 DOI: 10.1108/ijoes-06-2023-0141
Kevin Teah, Ian Phau, Billy Sung

Purpose

This study aims to investigate the moderating role of corporate social responsibility (CSR) commitment in the relationships between antecedents and outcomes of consumer situational scepticism towards luxury brands.

Design/methodology/approach

The study used a questionnaire administered through a consumer panel, using established scales. A 2 (fictional, non-fictional) × 2 (low commitment, high commitment) factorial experimental design with four cells was implemented.

Findings

The results revealed that values-driven motives were associated with lower consumer situational scepticism, whereas egoistic-driven motives were linked to higher levels of consumer situational scepticism, regardless of the CSR commitment level of the luxury brand. However, the impact of strategic-driven motives and stakeholder-driven motives on consumer situational scepticism was only significant within the low commitment condition. Consumer situational scepticism was found to lead to lower brand resonance and resilience to negative information in both low and high commitment conditions.

Originality/value

This study contributes new knowledge by highlighting the crucial role of motives in shaping consumer perceptions, including scepticism, brand resonance and resilience to negative information, ultimately influencing consumer advocacy. The study further demonstrates that high commitment weakens the relationship between strategic-driven and stakeholder-driven motives and consumer scepticism. Moreover, high commitment also weakens the relationship between scepticism and the key outcomes examined in the study.

目的本研究旨在探讨企业社会责任承诺在消费者情境性奢侈品牌怀疑的前因与结果之间的调节作用。设计/方法/方法本研究通过消费者小组进行问卷调查,使用既定的量表。采用2(虚构、非虚构)× 2(低承诺、高承诺)四单元析因实验设计。结果显示,无论奢侈品牌的社会责任承诺水平如何,价值观驱动的动机与较低的消费者情境怀疑有关,而自我驱动的动机与较高水平的消费者情境怀疑有关。然而,战略驱动动机和利益相关者驱动动机对消费者情境怀疑的影响仅在低承诺条件下显著。在低承诺和高承诺条件下,消费者情境怀疑导致较低的品牌共鸣和对负面信息的弹性。原创性/价值本研究通过强调动机在塑造消费者认知方面的关键作用,包括怀疑主义、品牌共鸣和对负面信息的适应能力,最终影响消费者的宣传,贡献了新的知识。研究进一步表明,高承诺削弱了战略驱动动机和利益相关者驱动动机与消费者怀疑之间的关系。此外,高承诺也削弱了怀疑主义与研究中检验的关键结果之间的关系。
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引用次数: 0
Do business ethics moderate corporate corruption risk-ESG reporting relationship? Evidence from European ESG firms 商业道德是否能调节企业腐败与esg报告的关系?来自欧洲ESG公司的证据
Q2 ECONOMICS Pub Date : 2023-11-14 DOI: 10.1108/ijoes-07-2023-0166
Achref Marzouki, Jamel Chouaibi, Tijani Amara
Purpose This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by business ethics. Design/methodology/approach Data from a sample of 347 European firms selected from the ESG Index between 2010 and 2020 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between corporate corruption risk and ESG reporting. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test. Findings The empirical results reveal a negative relationship between corporate corruption risk and ESG reporting. Furthermore, the findings suggest that business ethics positively moderate the relationship between corporate corruption risk and ESG reporting. Practical implications This paper presents an enormous contribution to the various economic agents involved in the company. The results could attract the attention of socially responsible investors and, above all, corporate citizens. Moreover, the managers of corrupt companies could take into account the results of this study by being more committed to an optimized transparency strategy on ESG reporting. Originality/value To the best of the authors’ knowledge, this is the first study to investigate the moderating role of business ethics on the relationship between corporate corruption risk and ESG reporting in the European context. It is also the first study documenting that business ethics reinforce the relationship between firm corruption and nonfinancial information transparency. This study fills a research gap as it expands the existing literature, which generally focuses on the impact of corporate corruption on ESG reporting.
本文旨在探讨企业腐败风险与环境、社会和治理(ESG)报告之间的关系,以及这种关系是否受到商业道德的调节。设计/方法/方法从2010年至2020年ESG指数中选择了347家欧洲公司的样本数据,使用面板数据和多元回归来检验模型。本文研究线性面板数据模型的可行广义最小二乘估计。运用多元回归模型分析了企业道德对企业腐败风险与ESG报告之间关系的调节作用。对于稳健性分析,作者纳入了因变量的替代测量,并应用联立方程模型进行内生性检验。实证结果显示,企业腐败风险与ESG报告呈负相关。企业道德对企业腐败风险与ESG报告之间的关系具有正向调节作用。本文对公司中涉及的各种经济主体做出了巨大贡献。其结果可能会吸引对社会负责的投资者,尤其是企业公民的注意。此外,腐败公司的管理者可以通过更加致力于优化ESG报告的透明度策略来考虑本研究的结果。据作者所知,这是第一个在欧洲背景下调查商业道德对企业腐败风险与ESG报告之间关系的调节作用的研究。这也是第一个证明商业道德加强了企业腐败和非财务信息透明度之间关系的研究。本研究扩充了现有文献,填补了研究空白。现有文献一般关注企业腐败对ESG报告的影响。
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引用次数: 0
Combating corruption based on Al-Siyasah al-Syar’iyyah perspective: a literature review 基于Al-Siyasah al-Syar 'iyyah视角的反腐败:文献综述
Q2 ECONOMICS Pub Date : 2023-11-01 DOI: 10.1108/ijoes-12-2022-0312
Salah Ud Din, Sharifah Hayaati Syed Ismail, Raja Hisyamudin Raja Sulong
Purpose The purpose of this study is to present an analysis of the Islamic good governance concept and means known as Al-Siyasah Al-Syar’iyyah as a principle and approach for combating corruption. This literature review aims to synthesize extant literature that discusses the determinants of integrity and how to prevent and combat corruption based on the Al-Siyasah Al-Syar’iyyah perspective. Design/methodology/approach A systematic search was conducted on a literature review based on Scopus and referred journals from Google Scholar databases. A manual search on Google Scholar was performed to identify additional relevant studies. Studies were selected based on the predetermined criteria. They were thematically examined using content analysis. Findings The study found that most of the 45 works of the literature, (41 studies and four chapters) suggested that corruption should be considered a sin and that education of Al-Siyasah Al-Syar’iyyah’s perspective against corruption, emphasizing the principle of piety, the institutionalization of justice and accountability, good governance performance with an emphasis on its belief in self-accountability and justice, is the means to combat corruption. Originality/value This study is unique in that it focuses on locating material on battling corruption from the standpoint of Al-Siyasah Al-Syar’iyyah. Based on the al-Quran, the Sunnah and the best practices of Muslim rulership, this notion provides an epistemological, ethical and ontological stance in Islam.
本研究的目的是分析伊斯兰善治的概念和手段,即Al-Siyasah Al-Syar 'iyyah,作为打击腐败的原则和方法。本文献综述旨在综合现有文献,讨论诚信的决定因素以及如何基于Al-Siyasah Al-Syar 'iyyah的观点来预防和打击腐败。设计/方法/方法基于Scopus和Google Scholar数据库中的参考期刊对文献综述进行系统检索。在Google Scholar上进行手动搜索以确定其他相关研究。研究是根据预先确定的标准选择的。使用内容分析对它们进行主题检查。研究发现,在45篇文献(41篇研究和4章)中,大多数都认为腐败应该被视为一种罪恶,并认为教育Al-Siyasah Al-Syar 'iyyah的反腐败观是打击腐败的手段,强调虔诚的原则,正义和问责的制度化,良好的治理绩效,强调其对自我问责和正义的信念。独创性/价值本研究的独特之处在于,它侧重于从Al-Siyasah Al-Syar 'iyyah的角度寻找有关反腐败的材料。基于古兰经、圣训和穆斯林统治的最佳实践,这一概念在伊斯兰教中提供了一种认识论、伦理和本体论的立场。
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引用次数: 0
Editorial: Overcoming unethical behaviour with virtues, ethics programs, spirituality, sustainability, and philanthropy 社论:用美德、道德计划、灵性、可持续性和慈善事业克服不道德行为
IF 1.8 Q2 ECONOMICS Pub Date : 2023-10-31 DOI: 10.1108/ijoes-11-2023-319
J. Rendtorff
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引用次数: 0
期刊
International Journal of Ethics and Systems
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