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Developing Integrated Collective Bargaining System in a Bi National Organization: The Case of the Tanzania Zambia Railway Authority (TAZARA) 在两国组织中发展综合集体谈判制度——以坦桑尼亚-赞比亚铁路局为例
Pub Date : 2020-04-28 DOI: 10.17265/1537-1506/2020.04.002
Mwansa Kamukwamba
The Tanzania Zambia Railway stretches 1,860 kilometers from the East African Indian Ocean port of Dar es Salaam in Tanzania to New Kapiri-Mposhi in land locked Zambia. It is defined as a bi-national organization as opposed to either transnational or multinational because it is jointly owned and managed by the Governments of Tanzania and Zambia. Its construction was made possible by Chinese interest-free loan to the two Governments. Few development projects in Africa have been charged with as much political and ideological dynamite as Tanzania Zambia Railway. To the Western powers, angry that the Chinese had entered territory which they considered their own preserve, it was a Red Railway intended to thrust communism into the very heart of Africa. For the white regimes in Southern Africa, grimly attempting to hold back demands for majority rule, it was seen as Africa’s Ho Chi Minh Trail, carrying guerrilla further, armed with Chinese thoughts and weapons to the banks of the Zambezi River. The Chinese regarded the project as a Friendship Route to strengthen the new African states against the forces of imperialism and for Tanzania and Zambia it was a Freedom Railway, which should prove an instrument in increasing their independence. These reactions underpin not only the complexity of the establishment and management of a bi-national organization but also present challenges to the two national trade unions on how best they can represent their members. Industrial relations literature has cited differences in countries’ historical, social, political, economic, and ideological background as the main obstacles in the development of collective bargaining machinery in transnational or multinational organizations. A study in Tanzania Zambia Railway Authority has attempted to develop an integrated bi-national collective bargaining machinery whose collective agreements are likely to be legally enforceable in their respective countries. This paper explores the development of trade unions in both Tanzania and Zambia which can be divided in three phases: first, the construction phase; second, the consolidation phase; and the third and final phase, trade union liberalization and political pluralism which covers the development of a bi national collective bargaining model with its Joint Industrial Council structure and negotiation procedures. The paper compares and contrasts trade union development in the two contracting states and critically examines how each phase has influenced trade union development. It provides a brief historical outline of collective bargaining process and spells out advantages and limitations of bi-national collective bargaining machinery. The paper concludes by observing that one of the main objectives of regional
坦桑尼亚-赞比亚铁路全长1860公里,从东非印度洋港口坦桑尼亚的达累斯萨拉姆到内陆赞比亚的新卡皮里-姆波希。它被定义为一个两国组织,而不是跨国组织或多国组织,因为它由坦桑尼亚和赞比亚政府共同拥有和管理。它的建设是由中国无息贷款给两国政府。在非洲,很少有开发项目像坦桑尼亚-赞比亚铁路那样,受到如此多的政治和意识形态的冲击。对于西方列强来说,中国进入了他们认为属于自己的领地,他们感到愤怒,这条红色铁路旨在将共产主义推向非洲的心脏地带。对于南部非洲的白人政权来说,这条路被看作是非洲的胡志明小道,带着中国的思想和武器,将游击队带往赞比西河岸边。中国人把这个项目看作是一条友谊之路,以加强非洲新国家对抗帝国主义的力量,对坦桑尼亚和赞比亚来说,这是一条自由铁路,应该证明这是增加他们独立的工具。这些反应不仅增加了建立和管理一个两国组织的复杂性,而且也对两个国家工会如何最好地代表其成员提出了挑战。劳资关系文献指出,各国历史、社会、政治、经济和意识形态背景的差异是跨国或跨国组织中集体谈判机制发展的主要障碍。在坦桑尼亚和赞比亚铁路管理局进行的一项研究试图建立一个两国集体谈判的综合机制,其集体协议可能在各自国家具有法律效力。本文探讨了坦桑尼亚和赞比亚工会的发展历程,其发展历程可分为三个阶段:一是建设阶段;二是巩固阶段;第三个也是最后一个阶段是工会自由化和政治多元化,其中包括发展两国集体谈判模式及其联合工业理事会结构和谈判程序。本文比较和对比了两个缔约国的工会发展,并批判性地考察了每个阶段对工会发展的影响。它简要概述了集体谈判过程的历史概况,并阐明了两国集体谈判机制的优点和局限性。本文通过观察得出结论,指出区域经济发展的主要目标之一
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引用次数: 0
Factor Analysis for the Development of Women Entrepreneurship in SMEs: An Empirical Evidence From Bangladesh 中小企业女性创业发展的因素分析:来自孟加拉国的经验证据
Pub Date : 2020-03-28 DOI: 10.17265/1537-1506/2020.01.003
A. Mohsin, Hongzhen Lei
Women entrepreneurship is now a rapidly growing socio-economic phenomenon in developing country like Bangladesh. Women entrepreneurs’ development in the SME sector is one of the most important challenge. The research aims to analyze the factors related to the development of women entrepreneurship in Small and Medium Enterprises (SMEs) sector of Bangladesh. The analysis is based on recent theoretical ideas that have been supported by empirical research findings. Both descriptive and inferential statistics were used in this research. To analyze the factors we have interviewed 232 women entrepreneurs of SME businesses. The main tool of research was a structured questionnaire. This study illustrates an analytical framework based on institutional theory, which focuses on three kinds of factors: regulative, normative, and cognitive. Regulative factors refer to different rules and regulations of the Government that facilitate women entrepreneurship development of SMEs sector in Bangladesh. Normative and cognitive factors include norms, rules, regulation, and values of society. This study provides suggestions on how to overcome barriers and also many significant policy implications to improve women entrepreneurship in SMEs sector of Bangladesh.
在孟加拉国这样的发展中国家,妇女创业现在是一种迅速增长的社会经济现象。女企业家在中小企业部门的发展是最重要的挑战之一。该研究旨在分析与孟加拉国中小企业部门女性创业发展相关的因素。该分析基于最近的理论观点,并得到实证研究结果的支持。在本研究中使用了描述性统计和推理统计。为了分析这些因素,我们采访了232名中小企业女企业家。研究的主要工具是结构化问卷。本研究提出了一个基于制度理论的分析框架,该框架侧重于三种因素:规范性、规范性和认知性。监管因素是指政府为促进孟加拉国中小企业部门的妇女创业发展而制定的各种规章制度。规范和认知因素包括规范、规则、规章和社会价值观。本研究提供了关于如何克服障碍的建议,以及许多重要的政策影响,以改善孟加拉国中小企业部门的妇女创业精神。
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引用次数: 3
Buying Behavior Under Coronavirus Disease (COVID-19) Pandemic Situation: A Online Perspective Case in Bangladeshi Shoppers 冠状病毒病(COVID-19)大流行情况下的购买行为:孟加拉国购物者的在线视角案例
Pub Date : 2020-03-28 DOI: 10.17265/1537-1506/2020.03.002
J. Alam
Coronavirus disease (COVID-19) is an highly infectious respiratory disease caused by a newly discovered coronavirus. Most people infected by the COVID-19 virus will experience mild to moderate respiratory illness and recover without requiring special treatment; a portion of infected people may die. Under coronavirous disease pandemic situation, human normal life, movement and business has been disturbed due to lockdown and closing of shopping malls and business centers in the city. Nowadays, e-commerce is a vigorous tool for diminishing streaming business processes, cycle time, organizational costs, stay at home, maintain social distancing, protect from virus, and enlightening associations with both shoppers and business partners. The research investigated the buying behavior of Bangladeshi shoppers under coronavirus disease (COVID-19) pandemic situation in case of online perspective. The research reconnoitered the impact of five aspects: health aspect, price aspect, product aspect, trust aspect, and place aspect on online buying behavior under coronavirus disease (COVID-19) pandemic situation in Bangladesh. Data were collected through a structured questionnaire by online survey method from 155 samples which encompass online shoppers in country. Simple random sampling technique were used. Data were analyzed using factor analysis, reliability analysis, and multiple regression analysis. Findings revealed that four out of five aspects: health aspect, price aspect, product aspect, and place aspect had a positive and significant influence on online buying behavior under coronavirus disease (COVID-19) pandemic situation in the perspective of Bangladesh. The assessment generates responsiveness among online practicing companies, researchers, managers, shoppers, and prospects online buyers. Online functioning businesses could be a successful leading aspects for explaining online buying behavior under coronavirus disease (COVID-19) pandemic situation in the context of Bangladesh.
冠状病毒病(新冠肺炎)是一种由新发现的冠状病毒引起的高度传染性呼吸道疾病。大多数感染新冠肺炎病毒的人将经历轻度至中度呼吸道疾病,无需特殊治疗即可康复;一部分感染者可能会死亡。在冠状病毒疾病大流行的情况下,由于该市购物中心和商业中心的封锁和关闭,人类的正常生活、行动和商业受到干扰。如今,电子商务是一种强有力的工具,可以减少流媒体业务流程、周期时间、组织成本、呆在家里、保持社交距离、抵御病毒,并启发与购物者和商业伙伴的联系。该研究从网络视角调查了在冠状病毒病(新冠肺炎)大流行情况下孟加拉国购物者的购买行为。该研究调查了五个方面:健康方面、价格方面、产品方面、信任方面和地点方面对孟加拉国冠状病毒病(新冠肺炎)大流行情况下在线购买行为的影响。数据是通过在线调查方法从155个样本中收集的,这些样本包括全国的在线购物者。采用简单的随机抽样技术。采用因子分析、可靠性分析和多元回归分析对数据进行分析。调查结果显示,从孟加拉国的角度来看,在冠状病毒疾病(新冠肺炎)大流行的情况下,五分之四的方面:健康方面、价格方面、产品方面和地点方面对在线购买行为产生了积极和显著的影响。该评估在在线执业公司、研究人员、经理、购物者和潜在在线买家中产生了反应。在线功能企业可能是解释孟加拉国冠状病毒病(新冠肺炎)大流行情况下在线购买行为的成功主导方面。
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引用次数: 45
Coronavirus Pandemic and the Coming Disruptions in the Global Economy: Insights From Jeremy Rifkin's Theory of Third Industrial Revolution 冠状病毒大流行与即将到来的全球经济中断:来自杰里米·里夫金第三次工业革命理论的见解
Pub Date : 2020-03-28 DOI: 10.17265/1537-1506/2020.03.001
Elmekdad Shehab
As the coronavirus pandemic spreads through the continents, it has dramatically disrupted everything in the global economy from stock markets and supply chains to oil and food prices, and in seeking to restrict the spread of COVID -19, governments are shutting down whole commercial sectors which could cause a huge recession in some countries as the United Nations have already warned. All these new circumstances have raised again the fundamental questions about the future of our global economy. Therefore, this paper has tried to make sense of how the post-pandemic global economy would look like by shedding light on Jeremy Rifkin’s theory of the new industrial revolution and the coming disruption in the global market.
随着冠状病毒大流行在各大洲蔓延,它极大地扰乱了全球经济的方方面面,从股市和供应链到石油和食品价格,为了限制COVID -19的传播,各国政府正在关闭整个商业部门,这可能会导致一些国家出现严重的经济衰退,正如联合国已经警告的那样。所有这些新情况再次提出了有关全球经济未来的基本问题。因此,本文试图通过阐述杰里米·里夫金关于新工业革命和即将到来的全球市场破坏的理论,来理解大流行后的全球经济将会是什么样子。
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引用次数: 1
Factors Affecting Consumers’ Internet Shopping Behavior During the COVID-19 Pandemic: Evidence From Bangladesh 新冠肺炎疫情期间影响消费者网络购物行为的因素——来自孟加拉国的证据
Pub Date : 2020-03-28 DOI: 10.17265/1537-1506/2020.03.003
Meher Neger, B. Uddin
The aim of the study was to investigate the factors affecting consumers’ internet shopping behavior during the coronavirus disease (COVID-19) pandemic in Bangladesh. The study measured the influence of product factor, price factor, time saving factor, payment factor, security factor, administrative factor, and psychological factor on consumers’ internet shopping behavior during the coronavirus disease (COVID-19) pandemic. The research collected data from May 10, 2020 to June 10, 2020 in personal interview by online survey method through a structured questionnaire with five-point Likert scales from 230 Bangladeshi online consumers. Non-probability sampling method was used. Data were analyzed using descriptive statistics analysis, reliability analysis, and multiple regression analysis. Results exhibited that all factors except price factor and security factor had a momentous and positive association with consumers’ internet shopping behavior during the coronavirus disease (COVID-19) pandemic in Bangladesh. It has implications for e-marketing practicing firms regarding the real strategy of online shopping for Bangladeshi consumers during the coronavirus disease (COVID-19) pandemic in Bangladesh. down. The is now the lively enlargement of shopping. The research examines the factors influencing consumers’ internet shopping behavior during the coronavirus disease (COVID-19) pandemic in the South Asian country like Bangladesh. The present study evaluates the impact of seven factors: product factor, price factor, time saving factor, payment factor, security factor, administrative factor and psychological factor on consumers’ internet shopping behavior during the coronavirus disease (COVID-19) pandemic. Results of the study demonstrate that product factor, time saving factor, payment factor, administrative factor and psychological factor have a vigorous and positive association with consumers’ internet shopping behavior during the coronavirus disease (COVID-19) pandemic in the context of Bangladesh.
该研究的目的是调查在孟加拉国冠状病毒病(COVID-19)大流行期间影响消费者网上购物行为的因素。该研究测量了新冠肺炎疫情期间,产品因素、价格因素、节省时间因素、支付因素、安全因素、行政因素和心理因素对消费者网络购物行为的影响。本研究于2020年5月10日至2020年6月10日对230名孟加拉国在线消费者进行了个人访谈,采用在线调查的方式,通过李克特五点量表的结构化问卷收集了数据。采用非概率抽样方法。数据分析采用描述性统计分析、信度分析和多元回归分析。结果表明,在孟加拉国冠状病毒病(COVID-19)大流行期间,除价格因素和安全因素外,所有因素都与消费者的网上购物行为存在显著的正相关关系。它对电子营销实践公司在孟加拉国冠状病毒病(COVID-19)大流行期间孟加拉国消费者在线购物的真正战略具有影响。下来。现在是购物的活跃扩张。该研究调查了孟加拉国等南亚国家在冠状病毒病(COVID-19)大流行期间影响消费者网上购物行为的因素。本研究评估了新冠肺炎疫情期间,产品因素、价格因素、省时因素、支付因素、安全因素、行政因素和心理因素7个因素对消费者网络购物行为的影响。研究结果表明,产品因素、节省时间因素、支付因素、行政因素和心理因素与孟加拉国冠状病毒病(COVID-19)大流行期间消费者的网上购物行为存在着积极的正相关关系。
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引用次数: 46
Relevance in the Application of IFRS 16 for Financial Statements: Empirical Evidence the Impact of the Financial Method in SMEs 财务报表应用国际财务报告准则第16号的相关性:财务方法对中小企业影响的经验证据
Pub Date : 2020-01-28 DOI: 10.17265/1537-1506/2020.01.001
Silvana Secinaro, V. Brescia, Daniel Iannaci, Federico Chmet
Leasing is confirmed among the preferred forms of financing by SMEs (Small and Medium Enterprises), even if its use grows both among large companies and private individuals. The stipulated in Europe increased in 2017 by 8.3% over the previous year. From 1 January 2019 the new accounting standard IFRS 16 is in force, which concerns the accounting of leasing contracts. The new methods of accounting for leasing contracts in the financial statements drawn up based on international accounting standards come into force. In fact, as from 1 January 2019, the IAS adopters are required to apply the new IFRS 16 standard, introduced in place of IAS 17, with the aim of standardizing the methods for recognizing leasing contracts in the financial statements. Scientifically, the most important researches concerning leasing have dealt with the topic focusing on accounting harmonization, accounting for leasing, capitalization of leasing and tax. Through the theoretical analysis and the simulation of our case study we want to answer a question: How the change in the accounting of leases is reflected in the financial statements?
租赁是中小企业(中小企业)首选的融资形式之一,即使其在大公司和个人中的使用都在增加。欧洲规定的2017年比上年增长8.3%。2019年1月1日起,涉及租赁合同会计处理的新会计准则《国际财务报告准则第16号》将生效。根据国际会计准则制定的租赁合同财务报表新的会计处理方法开始实施。事实上,自2019年1月1日起,国际会计准则采用者被要求采用取代国际会计准则第17号的新国际财务报告准则第16号,其目的是使财务报表中租赁合同的确认方法标准化。从科学上讲,租赁的研究主要集中在会计协调、租赁会计核算、租赁资本化和税收等方面。通过理论分析和模拟我们的案例研究,我们想回答一个问题:租赁会计的变化如何反映在财务报表中?
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引用次数: 3
Another Case on Discounted FCF vs. P2S Valuation: Privately Held Food & Drinks Firms in Greece 贴现FCF与P2S估值的另一个案例:希腊私营食品和饮料公司
Pub Date : 2020-01-28 DOI: 10.17265/1537-1506/2020.01.002
Athanasios D. Karampouzis, Dimitrios Ginoglou
This paper is a step-by-step attempt in applying two different valuation methodologies on privately held firms in Greece. Initially the two methodologies—free cash flows to equity and the price-to-sales multiple (P2S)—are being explained. These two models are further developed under the Greek accounting standards (especially the first model, being a more fundamental approach), in order to be applied afterwards more correctly to Greek firms’ data, leading to adjusted forms. The application of these two models comes right next upon privately held food & drinks firms’ financial statements, collected for each year (2013 up to 2015). The final step consists of the analysis and discussion of the results with the help of descriptive statistics (frequencies), as well as the pearson statistic, as a simple correlation tool.
本文一步一步地尝试将两种不同的估值方法应用于希腊的私营企业。首先解释了这两种方法——自由现金流净值和价格销售倍数(P2S)。这两个模型在希腊会计准则下进一步发展(特别是第一个模型,是一个更基本的方法),以便以后更正确地应用于希腊公司的数据,导致调整的形式。这两种模型的应用紧接着出现在私营食品和饮料公司的财务报表上,这些报表收集了每年(2013年至2015年)的数据。最后一步是在描述性统计(频率)的帮助下分析和讨论结果,以及皮尔逊统计,作为一个简单的相关工具。
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引用次数: 1
Supply Community Network: A Taxonomy of Flow Dimensions 供应社区网络:流动维度的分类
Pub Date : 2019-12-28 DOI: 10.17265/1537-1506/2019.04.001
M. Omar, P. Mason
Supply chain management (SCM) and its associated activities continue to evolve as new communication technologies and cooperative efforts emerge to facilitate system-wide process integration; the context within which supply chains (SCs) operate, the technologies, and performance enhancement mechanisms have all changed. Thus, linear-based SCs are increasingly being challenged as firms look towards a more networked approach to maximize performance amid growing market dynamics. This paper, however, recognizing inherent similarities between social structure of Social Internet of Things (SIoT) principles and what we term supply community networks (SCN) from literature, seeks to cross-pollinate the two in a way capable of dealing with these market dynamics. Our contribution is, therefore, a new ‘setting’ of social relationships between supply community agents (SCA) within SCN mirroring interactions played out in the physical world; SCAs autonomously sense each other, exchange information and interact within SCN mimicking the behavior of humans. Also, it identifies the bounds of flow, i.e. all possible dimensions within a SCN which need to be understood to support relationship management. Therefore, communications are improved, sharpening SCAs synchronization in a way responsive to customer needs.
供应链管理(SCM)及其相关活动随着新的通信技术和合作努力的出现而不断发展,以促进系统范围的过程集成;供应链(sc)运行的环境、技术和绩效增强机制都发生了变化。因此,随着公司在不断增长的市场动态中寻求更加网络化的方法来最大化绩效,基于线性的SCs正日益受到挑战。然而,本文认识到社会物联网(SIoT)原则的社会结构与我们从文献中所说的供应社区网络(SCN)之间的内在相似性,试图以一种能够处理这些市场动态的方式将两者交叉授粉。因此,我们的贡献是在SCN中提供社区代理(SCA)之间的社会关系的新“设置”,反映了在物理世界中发挥的相互作用;SCAs自主感知彼此,交换信息,并在SCN内模仿人类的行为进行交互。此外,它还确定了流的边界,即SCN中需要理解的所有可能维度,以支持关系管理。因此,通信得到了改进,以响应客户需求的方式强化了sca同步。
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引用次数: 2
The Consumption Practices and Identity Formation of the Chinese Middle Class in the Media Era 媒介时代中国中产阶级的消费行为与身份形成
Pub Date : 2019-12-28 DOI: 10.17265/1537-1506/2019.04.002
A. Zhou
During the past 40 years following the reform and opening-up policy of 1978, China’s social structure has seen great changes, which include the birth and rapid development of the Chinese middle class as a derivative and consequence of modernization. They are the main source of consumption in contemporary China and display unique characteristics in their consumption practices. Consumption is not only a daily practice, but also a means of demonstrating and forming identity. In this media era, media play an important role in people’s consumption practices and identity formation. In this study, semi-structured interviews were carried out with members of the Chinese middle class to study the relationship between consumption, identity, and media through their oral accounts. Moreover, problems, including the characteristics of middle-class consumption practices and how they use consumption to form identity, were analyzed. This study not only complements studies on the sociology of consumption of the Chinese middle class, but also is of great practical significance for deepening our understanding of the behavioral and ideological characteristics of the Chinese middle class.
自1978年改革开放以来的40年里,中国的社会结构发生了巨大的变化,其中包括作为现代化的衍生物和结果的中国中产阶级的诞生和迅速发展。他们是当代中国消费的主要来源,在消费实践中表现出独特的特点。消费不仅是一种日常实践,也是一种展示和形成身份的手段。在这个媒体时代,媒体在人们的消费行为和身份形成中扮演着重要的角色。在本研究中,我们对中国中产阶级成员进行了半结构化访谈,通过他们的口述来研究消费、身份和媒体之间的关系。此外,还分析了中产阶级消费行为的特点以及他们如何利用消费形成身份认同等问题。本研究不仅是对中国中产阶级消费社会学研究的补充,而且对于加深我们对中国中产阶级行为特征和思想特征的认识具有重要的现实意义。
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引用次数: 0
Impact of Controllable Factors on Export Performance of SMEs in Jordan 可控因素对约旦中小企业出口绩效的影响
Pub Date : 2019-12-28 DOI: 10.17265/1537-1506/2019.04.003
MaanAlkhateeb
Exporting is of great interest for SMEs in Jordan from both microeconomic and macroeconomic perspective. The objective of this study was to identify to what extent specific internal factors contribute to export success of SMEs in Jordan. This study hypothesized that export performance of SMEs is directly affected by three groups of internal factors. These include firm characteristics, managerial characteristics, and marketing strategy. A multiple case approach is used to conduct this research and a structured interview is developed to collect the data directly from the participants. A pattern matching approach was used to test the hypotheses. The results show that export performance is positively affected by firm characteristics, managerial characteristics, and marketing strategy. Additionally, the demographic characteristics of managers and adaptation of distribution channels are unlikely to have an influence on export performance. This was unexpected, because of the plenty of empirical evidences in the literature that support the impact of these variables on export success.
从微观经济和宏观经济的角度看,出口对约旦中小企业都是非常重要的。本研究的目的是确定具体的内部因素在多大程度上有助于约旦中小企业的出口成功。本研究假设中小企业的出口绩效直接受到三组内部因素的影响。这些包括企业特征、管理特征和营销策略。采用多案例方法进行本研究,并开发了结构化访谈,直接从参与者那里收集数据。使用模式匹配方法来检验假设。结果表明,企业特征、管理特征和营销策略对出口绩效有正向影响。此外,管理人员的人口特征和分销渠道的调整不太可能对出口业绩产生影响。这是出乎意料的,因为文献中有大量的经验证据支持这些变量对出口成功的影响。
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引用次数: 1
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