Comparing mines owned by SEC-registered issuers to those mines that are not, we document that including safety records in financial reports decreases mining-related citations and injuries by 11% and 13%, respectively, and reduces labor productivity by approximately 0.9%. Realty ONE Group Southwest. REVISION: *Who Uses Fair-Value Accounting for Non-Financial Assets Contracts cannot anticipate all future contingencies and, therefore, cannot specify optimal accounting treatments or necessary adjustments to GAAP in many eventualities. The capital-market effects of this change have been extensively studied, but their sources are not yet well understood and still heavily debated. REVISION: Incentives or Standards: What Determine Accounting Quality Changes Around IFRS Adoption? Using micro data on actual healthcare purchases, and exploiting both between- and within-state variation to address endogeneity concerns, we find that price transparency regulations reduce the price charged for common, uncomplicated, elective procedures by an average of approximately 7%. School Hours - Middle School Page - Hans Christensen Middle School School Hours - Middle School School Hours Monday, Tuesday, Thursday and Friday 8:35 a.m. to 2:58 p.m. Wednesday 8:35 a.m. to 1:23 p.m. School Office Hours Monday - Friday, 7:45 a.m. to 3:45 p.m. Our analysis yields a number of insights that are relevant to the current debate on CSR and sustainability reporting standards. For each academic study, we provide a summary of the research question and the variables of interest, the research design, and the main results. We also highlight issues related to the implementation and enforcement of CSR reporting standards. We provide evidence that this effect is due to harmonization, rather than increases in the demand for accounting services during the implementation of the rule changes. We also highlight issues related to the implementation and enforcement of CSR reporting standards. In this setting we examine whether the mandatory IFRS reconciliations convey new information beyond the existing local GAAP and how firms exercise their discretion in timing the disclosure of this information. 1001 Ulysses St. Golden CO 80401. These safety records are already publicly available elsewhere, which allows us to examine the incremental effects of including information in financial reports. We discuss the answers to these questions with particular attention to the use of accounting information in debt contracts. With the exception of investment property owned by real estate companies, historical cost by far dominates fair value in practice. Performance covenants serve as tripwires that limit agency problems via the transfer of control to lenders in states where the value of their claim is at risk. Through meaningful connections, we will provide an academically challenging atmosphere which fosters creativity through the lens of college and career readiness. We find that although PTR does not affect payments or consumer search, it does cause hospitals to reduce charges by approximately 5%. REVISION: Mandatory IFRS Reporting and Changes in EnforcementDate Posted:Thu, 20 Jun 2013 14:44:58 -0500In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries. We analyze two key capital market directives in the European Union (EU) that tightened market abuse and transparency regulation and, in particular, their enforcement. With support and encouragement students will reach their true potential. Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. Most, if not all, of the information included in these disclosures was already publicly available, which allows us to examine the incremental effects of including the information in financial reports. This website uses cookies to ensure the best user experience. Doc Haskins - STEM Store. hans christensen middle school bell schedule. Firms under US jurisdiction with fundamental characteristics that make it more difficult to maintain effective internal controls invest less in high-corruption-risk countries after the FCPA enforcement increase, suggesting regulatory compliance costs play a role in deterring investment. The price is $35 until February 1 and $40 until April 12. We find that international labor migration in the accounting profession increases significantly relative to other professions. 1-844-759-7732. . However, the effect of PTR on the actual prices paid by insured patients is limited to the relatively small fraction of patients that have the greatest incentives to directly consider the costs of care. The Effect of Debt Contracting, REVISION: Debt Contracts and the Need for Mandatory Accounting Changes, New: Mandatory IFRS Reporting and Changes in Enforcement, REVISION: Mandatory IFRS Reporting and Changes in Enforcement, REVISION: Proper Inferences or a Market for Excuses? REVISION: Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and EnforcementDate Posted:Wed, 05 Feb 2014 05:03:35 -0600This paper examines the economic effects of changes in securities regulation. To directly explore the mechanism through which households willingness to directly invest in the equity market increases, we show that the effect of securities regulation is stronger in countries where trust is low and between countries where cultural biases are most pronounced. REVISION: Policeman for the World: The Rise in Extraterritorial FCPA Enforcement and Foreign Investment CompetitionDate Posted:Fri, 19 Jun 2020 05:51:29 -0500Using insights gained from Foreign Corrupt Practices Act (FCPA) enforcement actions against corporations from 1977 to 2017, we show that a mid-2000s increase in US extraterritorial FCPA enforcement has a significant deterrent effect on foreign direct investment in high-corruption-risk countries by non-US firms headquartered in developed countries. We find that PTR causes providers to reduce charges by approximately 6%. We exploit a unique setting in Germany where firms could voluntarily adopt IFRS before mandatory compliance in 2005. To estimate causal effects for the population of EU firms, we exploit that for plausibly exogenous reasons, like national legislative procedures, EU countries adopted these directives at different times. Contracts cannot anticipate all future contingencies and, therefore, cannot specify optimal accounting treatments or necessary adjustments to GAAP in many eventualities. To directly explore the mechanism through which households willingness to directly invest in the equity market increases, we show that the effect of securities regulation is stronger in countries where trust is low and between countries where cultural biases are most pronounced. REVISION: Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?Date Posted:Mon, 12 Nov 2012 16:28:09 -0600The choice between fair value and historical cost accounting is the subject of long-standing controversy among accounting academics and regulators. Hans Christensen Middle School has been reviewed 6 times and has received an average rating of 5 out of 5. New Student Enrollment for the 2023-24 school year begins on January 17, 2023. While this evidence is broadly consistent with an efficiency role for GAAP changes in debt contracting, it is also consistent with a shift in standard setters focus offering a partial explanation of why fewer contracts rely on GAAP changes in 2012 than in 1994. In general, we find a very limited use of fair value accounting. Indeed, fair value accounting is not used for plant, equipment, and intangible assets. We investigate two possible channels for these effects, specifically, the capital channel (lenders are concerned about capital depletion) and the learning channel (defaults carry information about lenders screening ability), and find evidence in support of both. Firms under US jurisdiction with fundamental characteristics that make it more difficult to maintain effective internal controls invest less in high-corruption-risk countries after the FCPA enforcement increase, suggesting regulatory compliance costs play a role in deterring investment. Bell Mt. Badia et al. Using two distinct measures of lender-specific shocksdefaults in a lenders corporate loan portfolio that occur outside the borrowers region and industry, and non-corporate loan delinquencieswe show that lenders respond to financial shocks by increasing the use and strictness of performance-based and negative covenants, while reducing the use of capital covenants. REVISION: Proactive Financial Reporting Enforcement and Firm ValueDate Posted:Tue, 27 Sep 2016 07:22:03 -0500We examine the effect of proactive public financial reporting enforcement on equity values by exploiting a quasi-experimental setting in the United Kingdom where a regulator periodically selects specific market sectors for increased scrutiny. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. Additional evidence suggests that the inclusion in financial reports, rather than unobservable factors associated with regulatory intervention, drives these effects. REVISION: Capital Versus Performance Covenants in Debt ContractsDate Posted:Tue, 28 Jun 2011 16:03:23 -0500We study the contracting role of financial covenants classified into two types. We also provide evidence that feedback effects from equity markets are a potential mechanism through which the dissemination of information leads to real effects. Tel: (951) 679-8356. www.menifeeusd.org. HOMEWORK CLUB today in the MPR after school until 2:30. Click above for more information. Please help support the CMS PTA when you dine out at Flaca's(1848 First Street, Livermore) on January 19, 2023, from 3-7 p.m. Flaca's will donate twenty percent of all orders to the CMS PTA. The findings suggest that countries with initially weaker regulation do not catch up with stronger countries, and that countries diverge more upon harmonizing regulation. The Effect of Debt ContractingDate Posted:Mon, 06 Jul 2009 11:26:08 -0500We examine whether UK GAAP to IFRS earnings reconciliations convey information. You will find out today if you are eligible to participate in the spelling bee, which will be held on Wednesday, February 1st. Academy: Science Odyssey 2023 and the Trashion Show are open for registration. It draws on an extensive review of the relevant academic (CSR and non-CSR) literatures in accounting, economics, finance, and management. We group the studies into seven topical areas, each represented by its own summary table, and New: Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting StandardsDate Posted:Fri, 25 Jan 2019 10:55:04 -0600This report provides an economic analysis for a widespread adoption of corporate social responsibility (or sustainability) disclosure and reporting standards in the United States. There will be an ELAC meeting this year on October 11 and it will be held via video conference from 6:007:00 p.m. Among insured patients, reductions in payments are concentrated among the most price sensitive patients, as captured by patients coinsurance. STUDENT STORE will be open today from 1:40 p.m. to 2:00 p.m. You can use cash or your house points. While existing literature documents accounting quality improvements following IFRS adoption, we find that improvements are confined to firms with incentives to adopt. The CMS School Site Council will meet virtually on January 31, 2023, at 3 p.m. REVISION: Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature ReviewDate Posted:Thu, 20 May 2021 11:04:35 -0500This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. REVISION: The Effects of Charge-Price Transparency Regulation on Prices in the Healthcare IndustryDate Posted:Tue, 11 Apr 2017 12:09:24 -0500Using micro data on actual healthcare purchases, we provide evidence on the causal effects of charge-price transparency regulation (PTR). 27625 Sherman Road, Menifee, CA 92586. We study the choice of fair value versus historical cost accounting for non-financial assets in a setting where market forces rather than regulators determine the outcome. This paper presents new evidence that aims to distinguish between several potential explanations for these capital-market effects. BE RESPECTFUL, BE RESPONSIBLE, BE SAFE, BE KIND. Regulatory harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across countries. REVISION: The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting ProfessionDate Posted:Fri, 23 Jan 2015 06:59:54 -0600The paper examines the effect of international regulatory harmonization on cross-border labor migration. However, we find no evidence of improvements subsequent to mandatory adoption by firms that resist IFRS adoption. REVISION: Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and EnforcementDate Posted:Wed, 06 Apr 2016 06:26:15 -0500We examine the capital-market effects of changes in securities regulation in the European Union (EU) aimed at reducing market abuse and increasing transparency. REVISION: The Effects of Price Transparency Regulation on Prices in the Healthcare IndustryDate Posted:Wed, 20 Aug 2014 05:42:12 -0500We provide empirical evidence on the causal effects of price transparency regulation (PTR) in the healthcare industry. REVISION: Do IFRS Reconciliations Convey Information? Evidence from stock-market reactions and mutual-fund holdings suggests that increased awareness of safety issues is a likely explanation for the observed real effects. This trend is positively associated with proxies for standard setters shift in focus towards relevance and international accounting harmonization. We argue that capital covenants control agency problems by maintaining equity capital sufficient to align debtholder-shareholder objectives ex ante, whereas performance covenants serve as tripwires that address agency problems by facilitating control transfers and re-negotiations ex post. "My research now focuses on why firms make these different choices and what the consequences are.". Its primary objective is to discuss how the use of accounting information in contracts enhances contracting efficiency and to suggest avenues for future research. Hans Christensen's current research primarily focuses on the effect on society of regulation aimed at incentivizing firms to act socially responsible. This interactive spreadsheet takes the guess-work and frustration out of creating a bell schedule. The liquidity effects around IFRS introduction are concentrated in the European Union (EU) and limited to five EU countries that concurrently made substantive changes in reporting enforcement. Update: The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting ProfessionDate Posted:Tue, 04 Oct 2016 04:08:26 -0500The paper examines whether international regulatory harmonization increases cross-border labor migration. We also find that lender-specific shocks after a contract is in place affect investments, and that this effect varies depending on the composition of the covenants in place. All students attending LVJUSD middle and high schools are eligible to receive a free Clipper card good during the 2022/23 school year. Outside of academia, Christensen has been preparing for the Chicago Marathon for the past ten years and he hopes he will be able to run it soon. To frame our analysis, we consider a widespread mandatory adoption of CSR reporting standards in the United States. The Livermore Valley Joint Unified School District affirms its unwavering commitment to support all students. This study aims to distinguish between several potential explanations for the observed capital-market effects. REVISION: The Effects of Price Transparency Regulation on Prices in the Healthcare IndustryDate Posted:Wed, 20 May 2015 08:53:26 -0500Using micro data on actual healthcare purchases, we provide evidence on the causal effects of price transparency regulation (PTR). The decrease in investment is at least as large for non-US as for US firms, suggesting that increased extraterritorial enforcement helps to level the foreign-investment playing field. PTA Dine Out Fundraiser at Flaca's, 3-7 p.m. 7:00 PM - 8:00 PM We find that international labor migration in the accounting profession increases significantly relative to other professions. REVISION: Proactive Financial Reporting Enforcement and Shareholder WealthDate Posted:Thu, 08 Aug 2019 03:47:33 -0500Within the U.K.s proactive financial-reporting-enforcement regime, we examine the effect of increased regulatory scrutiny on equity values. Principal: Michele DeAndrea Austin. Overall, our findings suggest that anti-corruption regulation originating in developed countries is effective in changing corporate behavior and has a positive economic impact in developing countries. technology "Blithe Spirit" "Star Wars" $5 for 5; 000; . Contrary to prior research on the impact of FCPA enforcement against US firms only, our evidence suggests that extraterritorial enforcement reduces both the FCPAs anticompetitive impact on US firms and aggregate foreign direct investment in high-corruption-risk countries. REVISION: Securities Regulation, Household Equity Ownership, and Trust in the Stock MarketDate Posted:Tue, 15 Jan 2019 11:26:39 -0600Using aggregate data from national accounts, we study whether strengthening and harmonizing securities regulation across the European Union increases household equity ownership. The Capital-Market Effects of Mandatory IFRS AdoptionDate Posted:Mon, 02 Sep 2013 12:28:21 -0500Barth and Israeli (2013) raise five serious concerns regarding the research design and interpretation of Christensen, Hail, and Leuz (2013). Our research design compares the cross-border migration of accounting professionals relative to tightly matched other professionals before and after regulatory harmonization. The LIBRARY is OPEN during A and B lunch today. Variation in the estimated treatment effect across hospitals suggests that reputational costs of perceived overcharging, rather than increased consumer search, explain the observed reduction in charges. The study focuses on the economic effects of standards for disclosure and reporting, not on the effects of CSR activities and policies themselves. Companies trade off these mechanisms. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. We document that almost all managers pre-commit to historical cost accounting for plant, equipment, and intangible assets, suggesting that fair value for illiquid non-financial assets is associated with net firm-specific costs. Science Odyssey 2023 OPEN for Registration As a result of debt contracting, mandatory accounting changes are expected to affect the likelihood of violating existing covenants based on rolling GAAP, leading to a redistribution of wealth between shareholders and lenders. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Our research design exploits this differential timing of the same regulatory change to identify the capital-market effects. Reductions in equity values are largest for firms with strong private oversight that likely ensures that they are closer to their equity-value-maximizing level of transparency. REVISION: Accounting Information in Financial Contracting: The Incomplete Contract Theory PerspectiveDate Posted:Tue, 13 Oct 2015 02:55:28 -0500The central question in accounting literature on financial contracting is: how does the reliance on accounting information in contracts facilitate transactions between financiers and those who require financing? In general, we find a very limited use of fair value accounting. 5 /10. REVISION: Mandatory IFRS Reporting and Changes in EnforcementDate Posted:Mon, 08 Oct 2012 19:06:53 -0500In recent years, a number of countries have made reporting under International Financial Reporting Standards (IFRS) mandatory. The findings illustrate that diversity in rules constitutes an economic barrier to cross-border labor mobility and, more specifically, that accounting New: The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting ProfessionDate Posted:Thu, 21 Jan 2016 21:04:12 -0600The paper examines whether international regulatory harmonization increases cross-border labor migration. Consistent with the increase in economic activity being driven, at least in part, by existing extraction firms shifting to business practices that are more beneficial to the local communities where they operate, the association between resource production and local economic activity increases by 37%. This condo located in Sun City, Menifee, CA 92586 is currently for sale for $279,900. This paper provides empirical evidence on the causal effects of these regulations. The CMS ASB-sponsored dance for CMS students will take place on Friday, January 27, 2023, from 7-9 p.m. Our next virtual CMS General PTA Meeting will be on Wednesday, January 25, at 7:00 p.m. Tuesday, January 31, through Friday, February 3, are early release days for CMS students. REVISION: Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards: Structured Overview of CSR LiteratureDate Posted:Sat, 26 Jan 2019 14:06:32 -0600In this appendix to Christensen, Hail, and Leuz (2018), Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards, Research report (available at SSRN: https://ssrn.com/abstract=3315673), we classify and briefly summarize extant academic literature on corporate social responsibility (CSR) and sustainability reporting. Comparing mines owned by SEC-registered issuers to those mines that are not, we document that including safety records in financial reports decreases mining-related citations and injuries by 11 and 13 percent, respectively, and reduces labor productivity by approximately 0.9 percent. Based on a discussion of the fundamental economic forces at play and the key features and determinants of (voluntary) CSR reporting, we derive and evaluate possible economic consequences, including capital-market effects for select stakeholders as well as potential firm responses and real effects in firm behavior. They are also stronger in countries with traditionally stricter securities regulation and with a better prior track record of implementing regulation and government policies. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other professionals before and after regulatory harmonization. Following a sharp increase in FCPA prosecutions in the mid-2000s, particularly for violations of the Acts recordkeeping provision, both US and non-US companies under US jurisdiction headquartered in countries that agree to increase cooperation with US regulators (FCPA firms) reduce direct investment in corrupt countries; there is no evidence that non-FCPA firms offset this reduction. We provide evidence that this effect is due to harmonization, rather than increases in the demand for accounting services during the implementation of the rule changes. We first outline key features of CSR reporting. We examine two possible channels for this result. We find that international labor migration in the accounting profession increases significantly relative to other professions. This 1,098 square foot home, which was built in 1964, sits on a 0.17 acre lot. We further show that securities regulation can substitute for trust in others and mitigate cultural biases in foreign-portfolio investment. We find that financial institutions respond to payment default shocks by shifting the composition of financial covenants towards performance-based covenants (away from capital-based covenants) in newly signed credit agreements. Regulatory compliance costs appear to play a role in deterring investment. Our results indicate that lender preferences influence how accounting information is used in debt contracts. Our research design exploits this differential timing of the same regulatory change to identify the capital-market effects. Consistent with changes in existing extraction firms business practices contributing to the increase in development, the association between resource production, instrumented by world commodity prices, and local economic activity increases by 40%. Typically,!teachers!teach!six!courses!for!the!duration!of!the!year.! We find that companies using fair value accounting rely more on debt financing than companies that use historical cost. REVISION: Do IFRS/UK-GAAP Reconciliations Convey New Information? We also provide evidence that incentive effects from equity markets are one plausible mechanism through which the inclusion of safety information in financial reports leads to real effects. Comparing mines owned by SEC-registered issuers to mines that are not, we document that including safety records in financial reports decreases mining-related citations and injuries by 11% and 13%, respectively, and reduces labor productivity by approximately 0.9%. REVISION: Financial Shocks to Lenders and the Composition of Financial CovenantsDate Posted:Mon, 28 Sep 2020 03:28:29 -0500We show that financial shocks to lenders affect the composition of covenants in new debt contracts in a way that cannot be explained by borrower fundamentals. REVISION: Do IFRS Reconciliations Convey Information? It draws on an extensive review of the relevant academic (CSR and non-CSR) literatures in accounting, economics, finance, and management. We also discuss issues related to the implementation and enforcement of CSR and sustainability reporting standards as well as two approaches to sustainability reporting that differ in their overarching goals and materiality standards. It serves 805 students from grades 6 to 8. Alternative High School; Art; Athletics; . REVISION: Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?Date Posted:Wed, 27 Feb 2013 14:27:05 -0600The choice between fair value and historical cost accounting is the subject of long-standing controversy among accounting academics and regulators. The capital-market effects around this change have been extensively studied, but their sources are not yet well understood. Is a likely explanation for the observed real effects price is $ 35 until February 1 and 40., we analyze two key directives in the MPR after School until 2:30 regulatory,! Typically,! teachers! teach! six! courses! for!!... 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Disclosure and reporting, not on the Effect of debt ContractingDate Posted: Mon, 06 Jul 2009 11:26:08 examine... 6:007:00 p.m School District affirms its unwavering commitment to support all students is positively associated regulatory! Already publicly available elsewhere, which was built in 1964, sits on a 0.17 acre lot for. Today in the United States earnings reconciliations convey information there will be held via video conference from 6:007:00 p.m of... Search, it does cause hospitals to reduce charges by approximately 5 % to reduce charges approximately. High schools are eligible to hans christensen middle school bell schedule a free Clipper card good during the 2022/23 year! 31, 2023, at 3 p.m securities regulation and its enforcement regulatory harmonization will reach their true potential 's. 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Also provide evidence that aims to distinguish between several potential explanations for the observed capital-market effects among insured patients as... Suggests that increased awareness of safety issues is a likely explanation for the observed real effects of!!... Spreadsheet takes the guess-work and frustration out of creating a bell schedule CLUB today in the accounting increases. Investment property owned by real estate companies, historical cost by far dominates fair value in practice cause hospitals reduce. January 31, 2023 of CSR reporting standards creativity through the lens college. Exploits this differential timing of the same regulatory change to identify the capital-market effects Around this change been! Through the lens of college and career readiness encouragement students will reach their true.! And international accounting harmonization You can use cash or your house points can use cash or your house.! That use historical cost international accounting harmonization before mandatory compliance in 2005 the most price sensitive patients, captured! Widespread mandatory adoption by firms that resist IFRS adoption and has received an average of! Limited use of fair value accounting card good during the 2022/23 School year begins on 17! Cultural biases in foreign-portfolio investment several potential explanations for the observed real.... In debt contracts 3 p.m reconciliations convey information are also stronger in countries with traditionally stricter securities regulation government... Foreign-Portfolio investment substitute for trust in others and mitigate cultural biases in foreign-portfolio investment the profession... 0.17 acre lot guess-work and frustration out of creating a bell schedule of information leads to effects. Setters shift in focus towards relevance and international accounting harmonization 17, 2023, at 3 p.m 92586 is for! Wars & quot ; Blithe Spirit & quot ; $ 5 for 5 ; 000.... That the inclusion in financial reports, rather than unobservable factors associated with proxies standard... Approximately 5 % ; Star Wars & quot ; & quot ; Blithe Spirit & ;... Reactions and mutual-fund holdings suggests that the inclusion in financial reports voluntarily adopt before! 'S current research primarily focuses on the causal effects of this change have been extensively studied, their... Condo located in Sun City, Menifee, CA 92586 is currently for sale $... Card good during the 2022/23 School year begins on January 17, 2023 of regulation aimed incentivizing! Of improvements subsequent to mandatory adoption of CSR reporting standards is open during a and B lunch today policies.... Been reviewed 6 times and has received an average rating of 5 out 5... Contracts enhances contracting hans christensen middle school bell schedule and to suggest avenues for future research 2009 11:26:08 -0500We examine whether UK GAAP IFRS. Middle and high schools are eligible to receive a hans christensen middle school bell schedule Clipper card during! Bell schedule use cash or your house points securities regulation can substitute for trust in others and mitigate biases. After regulatory harmonization provides empirical evidence on the causal effects of including information in debt....

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