Monday, May 25, 2020
Life Experiences And Formative Learning - 2483 Words
Life experiences and formative learning is the cornerstone in developing the personal framework that drives our internal fire to reach for the stars. The structure of our family, formative time with teachers, and friendships early in our life begin to mold how we think of the world. ââ¬Å"This formative learning occurs in childhood both through socialization (informal or tacit learning of norms from parents, friends, and mentors that allows us to fit into society) and through our schoolingâ⬠(Mezirow, 1991, p.1). During the first year of coursework in the doctoral program at Concordia University, the impact of actively engaging with the curriculum, I found looking within my own set of values the key to transforming into a school leader and resolute individual. Richards (2011) details out a common thread among good teaching and interpreting experiences, ââ¬Å"Who we are as educators shapes the tenor of our classes and impacts how and what students learnâ⬠(p. 784). T his is the mantra of Concordia professors during phase one of the doctoral program. Ethics are the principles, values, and beliefs that define what is right and wrong behavior. Leadership is the process of influencing others to achieve goals. Over this year, I formed a solid Ethos of leadership principles I use to address different situations and influence people who I come into contact with on a regular basis. My parents were very young, so it seemed I was growing up with them, which was unusual in the 1960s. BothShow MoreRelatedImportance Of Formative Assessment1119 Words à |à 5 Pages 3.1 Discussion To understand better the achievements of this research we find it important to refresh our mind with what we know about formative assessment and summative assessment. Gipps (1994) defines formative assessment as the assessment that ââ¬Å"boosts the use of assessing feedback to advance teaching and learning while encouraging ââ¬Å"curriculum planning.â⬠As for summative assessment, Earl, L. (2004), defines it as the assessment which ââ¬Å"is frequently used to give grades and marks to learnersRead MoreAssessment as a Process of Making Judgements of Learners Knowledge, Skills and Competence Against Set Criteria661 Words à |à 3 Pagesthe breadth and depth of learningâ⬠. Assessments are used in all areas and domain of everyday life, whether formal or informal, ranging from taking a written or practical driving test to claims for income support or acquiring life insurance on-line. Assessment is used to make a specific educational decision and is the process of evaluating the extent to which participants in education have developed their knowledge, understanding and skills. Assessment, both formative and summative, plays a significantRead MoreSoftware to Support Assessments Essay1225 Words à |à 5 Pagestranspired as an aid within the educational sector. Technology has now become the teaching and learning dynamic of the twenty-first century and it will begin to broaden beyond this point. Technology has given the educational sector tools that will assist in teaching and learning, but through software that is able is support assessment in the classroom. This proposal will present the difference between formative and summative assessments giving an understanding on how technology can be used to facilitateRead MoreScotland Re Evaluated Assessment Strategies Essay967 Words à |à 4 Pagesfor learning (Aifl) initiative implemented in 2002 which aimed to improve ch ildrenââ¬â¢s life chances through a more coherent system (Gov.scot, 2005). The revised system, A Framework for Assessment (BtC5), incorporates principles of Curriculum for Excellence (CFE) and the values of Aifl, which collectively aim to support pupil progression. Furthermore, they aim to build confident individuals and successful learners (Educationscotland.gov.uk, 2008) who are active participants in their own learning andRead MoreThe Planning Process Used For The Backward Design1324 Words à |à 6 Pagesalignment that proposes a complete alignment of; the learning outcomes, the assessment tasks, and the teaching and learning experiences (Readman Allen, 2013, p. 15). UbD and constructive alignment are both grounded in the belief that learners construct their own understandings and knowledge of the outcomes, and show their learning through application. The central focus during the development of Stage 1 was to determine the desired learning outcomes for the unit. The mentor teacher advised theRead MoreTraining Evaluation : Light Of Gagne s Model And Return On Investment816 Words à |à 4 Pageschanges in an economy, or an individualââ¬â¢s life. Armed with this knowledge, the average individual craves education, and is willing to invest time, energy, and money in attaining one. Societies have created formalized educational systems to fulfill the educational needs of citizens. In todayââ¬â¢s society, education is a competitive business; therefore, training programs are often evaluated in order to ensure that they are productive, relevant and efficient. Formative and summative assessment methods are usuallyRead MoreReview a Range of Different Assessment Methods Available and Explain the Ones You Would Use for Your Subject Area. Evaluate the Use of Assessment Methods in Different Contexts, Including Reference to Initial Assessme nt.809 Words à |à 4 Pages(Brown amp; Smith 1997). All my learners undergo various forms of assessment including formative and summative. According to the New2Teaching organisation There are several reasons why teachers assess pupils progress. Some of these reasons include: * to find out about theà pupils as individuals * to find out howà pupils learn * to monitor and provide evidence of the progressà pupils make in their learning * to enable constructive guidance about howà pupils can improve * to informRead MoreAssessment for Learning Approach: An Analysis1583 Words à |à 6 Pageswhether or not an assessment for learning (AfL) approach directly challenges more traditional forms of learner identity and practice. We will touch upon key assessment theory insights and recent assessment changes as they manifest themselves in the Irish Education System of assessment at the second level. As we will see in this essay, Surely, the school curriculum is in many ways akin to a well-stocked took kit. It has a number of different types of tools, tests and formative assessments combined. OnlyRead MoreDifferent Types Of Assessment Now1087 Words à |à 5 PagesDIAGNOSTIC, FORMATIVE AND SUMMATIVE: In an educational setting, diagnostic assessment is a type of assessment which examines what a student knows and can do prior to a learning program being implemented. Formative assessment might be a teacher or peer, providing feedback on a student s work and would not necessarily be used f or grading purposes. Summative assessment is generally carried out at the end of a course or project and evaluative. OBJECTIVE AND SUBJECTIVE: Assessment (either formative or summative)Read MoreChanges in Algerian Foreign Policy Under Bouteflikas Leadership1237 Words à |à 5 Pagescoerced adaptation to a changing environment? Did Bouteflika learn from his past diplomatic experience? Or, did he benefit from any learning processes while he was away from office? It appears to be logical to admit that the conduct of Bouteflikaââ¬â¢s foreign policy cannot be explained without reference to his formative years and political socialisation, his personal beliefs and goals as well as his past experience, and the evolving national and international circumstances in which he reigned. Taken together
Thursday, May 14, 2020
Loss or Damage of goods - Free Essay Example
Sample details Pages: 8 Words: 2338 Downloads: 10 Date added: 2017/06/26 Category Logistics Essay Type Narrative essay Did you like this example? Statement of fact 1. Loss or Damage of goods between delivery of goods and their loading on the ship as well as the completion of discharge all are governed by the national law. A solution that normally avoids such duality of regimes was found by the Hamburg Rules, pursuant to which the period of responsibility of the carrier covers the period during which the carrier is in charge where the goods are loaded, during the carriage and at the port of discharge. Donââ¬â¢t waste time! Our writers will create an original "Loss or Damage of goods" essay for you Create order Normally, the goods at taken in charge and are delivered outside the port areas. But none of the existing instruments applies to the whole contract period when the carrier undertakes to take the goods in charge at the door of the shipper and to deliver them at the door of the consignee, as gradually has become more and more frequent with the advent of containers. The industry has since 1971 felt the need for a unique instrument governing the whole transport performed by different modes and BIMCO issued a form of combined transport bill of lading which, after setting out general rules on the liability and constraint of liability of the carrier, that where the loss or damage occurred can be proved in international conventions or the national law, the carrier and the merchant are entitled to liability determined by the provision which cannot be departed from to the detriment of the merchant and would have applied if the merchant had made a separate contract with the carrier in res pect of that particular stage of transport where loss or damage occurred. In such rules the general provision on the liability of the carrier based on article 5(1) of the Hamburg Rules, but for loss, damage or delay in respect of goods carried by sea the exemptions granted by article 4(2)(a) and (b) of the Hague- Visby Rules apply as well as the due diligence obligation to make the sip seaworthy at the commencement of the voyage. 2.Continuous development of electronic communications and the fact that so far the attempts to create a workable system allowing the replacement of paper documents by electronic records have not been successful, the provisions regulating such possible replacement have been drafted in such a way as to allow their application whatever future system may in the future be envisaged. 3. When it was considered whether and to which extent the sub-contractors of the carrier, called performing parties, should be subject to the Rotterdam Rules and liable to b e sued by the shipper or consignee, it was decided that it would be convenient to do so only in respect of services rendered at sea or in the ports and therefore the notion of maritime performing party was created, thereby incorporating in the Rotterdam Rules the principles on which the Himalaya clause is based. Article 19(5), therefore extends the rule adopted in article 10 of the Hamburg Rules to sub -contractors performing services ashore but within the port areas and provides that a obligation and liabilities imposed on the carrier which is the maritime performing party and they are also entitled to the carriers defenses and the limits of liability as provided in the Rotterdam rules. 4. In the Hamburg rules and Hague- Visby rules does not have any conditions in respect of the rights and the obligation of the parties relating to the delivery of the goods after their arrival at destination. The problems that may arise are instead various: from the right of the carrier to withho ld the goods if freight is not paid, to its powers in case nobody appears to take delivery of the goods, or to the request of delivery by a person that has failed to properly identify itself or that does not surrender the negotiable transport document. All such problems must therefore be solved on the basis of either the proper law of the contract or the lex fori and the ensuing uncertainty is obvious. Discussion 1. This discussion aim is to compare the Rotterdam Rules (RR) and Hague Visby Rules (HVR) and to explore the main differences between them in order to identify the RR advantages. The HVR are viewed as a documentary approach, this can be clearly seen in article 1 Definition of contract of carriage. In contrast The RRs basic approach is contractual which is supplemented by a combination of a type of trade and a documentary approach. Definition of contract of carriage The HVR contract of carriage (article 1. b) provision is validated only once bill of lading or document of title is issued and does not work on the basis of the obligations of the parties. While the RR contract of carriage rule (article 1.1) defines the obligation of the carrier which is the carriage of goods against payment from one place to another. The Rotterdam Rules also differ in the fact that the rule is extended to the carriage by other modes if the parties have agreed accordingly. In comparison to The HV definition the RR of contract of carriage gives a broader definition with wider application which includes multimodal issues. Geographical scope of application The HVRs of Geographical scope of application Article 10, it is compulsory that either the bill of lading or the port of loading be located in a contracting State, or when national legislation giving effect to them is incorporated in the bill of lading. The HVRs are not relevant to a contract from a port located in a non-contracting State to a port of discharge located in a contracting State. Also nations of who have adopted the HVRs may be implemented with variations under national legislation. Under this application issues of considerable uncertainty and of lack of homogeny arise resulting in misinterpretation and varying judgements in matters of dispute. As per the Article 5 in RR, geographical scope of application is the places of delivery and receipts (door to door contracts). The RRs apply regardless of whether a bill of landing or similar document was issued or not. Period of application and period of responsibility of the carrier Defined under article 1(e) of the HVR, the period of their application is from the beginning of loading of the goods on the ship to the completion of their release from the ship. Therefore the carrier responsibility under the HVR begins at the time of loading and ends at time of discharge. As a result of this the carrier period of responsibility does not cover the goods before their loading on board ship or after their release even though the carrier is in charge of the goods throughout this period of time. Article 12.1of the RR the period of application and the period of responsibility of the carrier match with that during which the carrier is in charge of the goods, The carrier shall be responsible for the goods from receipt until delivery not from loading to discharge. Obligations and Liability of the carrier The obligations of the carrier under the HVR (article 2, article 3.1 3.2) is to make the ship seaworthy at the beginning of the voyage, to care for the cargo and to exercise due diligence. However, the carrier is relieved from the obligation of providing a seaworthy ship once sailed from the port. In the RR (article 11, article 13.1 13.2, article 14) also includes the above obligations. However, there is no such exception regarding a ships seaworthy once departed from the port and throughout the journey. The carrier remains obligated to take all possible actions to maintain a seaworthy ship. When comparing Liability of the carrier of the HVR ( article 4.1 4.2) and the RR the main difference is the HVR pardoned from liability a) with respect to damage of goods or loss arising or resulting from unseaworthiness unless caused by the breach by the carrier of his due diligence obligation and, b) and the damage to the goods arising from fault of the master, mariner, pilot, in the m anagement of the ship and for damage to the goods due to fire caused by fault of the crew. However, the RR (article 17.1, 17.2, 17.3) states that the carrier is always liable for loss, damage or delay caused by fault of the carrier, his servants or agents. Obligations and liability of the shipper The HVR have three provisions on the obligations and liability of the shipper in article 3.5, 4.2 4.6 although The RR regulate in chapter 7 (articles 27-34) details the obligations and the liability of the shipper in more depth. The main difference of the RR is special rules for dangerous goods and documentary inaccuracies in relation to such goods. Under the obligation the shipper has to inform the transporter of the precarious nature of the goods to mark or label such goods in accordance with any applicable law or regulation. If the shipper fails to comply with his obligations he is strictly liable for all loss or damage which may result and is not entitled to limit. Limitation of liability and time of suit As with HVR the carrier loses his right to limit if the loss, damage or delay results from a personal act or omission done with intent or recklessly knowing that the loss or damage would probably result. The carrier also loses his right to limit if he carries goods on deck in breach of an express agreement to carry them under deck. The type of claims in respect of which the carrier may claim the right to limit has also been expanded under the RR to now include claims of tort and bailment and also mis-delivery (article 59.1). This is wider in scope than the provision under the HVR, which limited the right to limit to claims for loss or damage related to the goods. Under the RR time for suit has been extended from the HVR 1 year period to 2 years. The RR has raised levels Liability compensation, the carriers liability is limited to 3 SDRs per kilo or 875 SDRs per package. At present The HVR limits carriers liability to 2 special drawing rights (SDRs) per kilo or 666 SDRs per pa ckage whichever is the higher. 2. The following elements of the RR do not exist under the HVR of 1968. Changes in technology, trade and disputes of liability have validated the provisions of Electronic Commerce, Delivery of the Goods, Maritime Performing Parties, and Transfer of rights, Jurisdiction, Arbitration and Carriage beyond the sea leg to be included. Electronic Commerce Under the RR all the transport documents are recorded in an electronic transport document record, with the consent that the electronic transport record is with the carrier and the shipper. It should also have the same effect as the transport document (or bill of landing), possession or transfer of a transport document. It is anticipated that by including such provisions the Convention will be equally applicable to electronic trading. Delivery of the Goods As per the contract of carriage, the consignee has to accept the delivery of goods within the specified time period and at the decided location in the contract, and if the consignee fails to follow the terms of agreed agreement, the following could occur, Customs. Usages or practices of the trade. The circumstances of the carriage. In addition under the RR provisions a carrier can deliver the goods without production of the original transport document in prescribed circumstances, where the transport document which states delivery of goods without production. However the method is evaded with caution and does not give total protection to a carrier, in particular if a third party has acquired rights against the carrier before delivery, of which the carrier is most unlikely to be aware. Rights of the controlling party: The right of control is limited for the controlling party in the following ways: Right to modify in respect of goods, that does not constitute any variation in the contract of carriage. Right to obtain delivery of goods. Right to replace the consignee by any other person including the controlling party. Maritime Performing Parties Performing party is a person(s) or party that performs contract of carriage under carriers obligation with all the obligations of the receipts, loading, handling, unloading and delivery of the goods. Introduced under The RR obligations and liabilities of maritime performing parties says a party other than the contracting carrier who performs any part of the sea leg or provides services ancillary to the sea leg. Stevedores and terminals acting normally as sub-contractors of the carrier would be maritime performing parties as would sea carriers performing under an e.g. a bill of lading, now Transport Document. Such a performing party is subject to the same liabilities and responsibilities as the carrier but essentially only whilst it has custody of the cargo. Regardless, the carrier remains liable in the contract of carriage for the whole performance. Transfer of rights: Article 57 of the RR regulates the manner in which the holder of a negotiable transport document may transfer the rights incorporated therein. Article 58 regulates the situations in which the holder of a negotiable transport document assumes liabilities under the contract of carriage. Jurisdiction and Arbitration Under the Court Jurisdiction provision of the RR, a claimant with a wide choice of jurisdictions connected with the carriage namely domicile of the carrier, unloading port, delivery of the goods, or discharge port, in which to bring claims. It also prevents a carrier from commencing pre-emptive proceedings. The provision provide parties with the contract of carriage where they can agree the carriage of goods and its related disputes under the RR can be referred to arbitration and that the arbitration proceedings shall take place either as agreed in the arbitration agreement or at the option of the claimant in any of the jurisdictions specified under the jurisdiction provisions. Carriage beyond the sea leg In contract of carriage between states, the following rules will apply: Place of receipt Port of loading Place of delivery Port of discharge is in a contracting State (Article 5, Rule 1). It will not apply to charter parties for use of a ship neither in liner transportation or carriage in non liner transportation until there is no charter party and a transport document is issued (Article 6 Rules 1 2).
Wednesday, May 6, 2020
Islamic State Of Iraq And Syria ( Isis ) Profile And...
The Islamic State in Iraq and Syria (ISIS): Profile and Analysis By: John Prola HMLS 302-6980 Professor Rebecca Himes March 29, 2015 University of Maryland University College The Islamic State in Iraq and Syria (ISIS): Profile and Analysis Prior to September 11, 2001 The United States of America did not have the proper tools to proactively prevent and respond to a major terrorist attack. After seeing the preparation and planning of the attacks on the World Trade Centers in New York City and realizing that it happened within American borders, policy makers were left scrambling to come up with new laws and policies to prevent this from happening again. There are hundreds of terrorist groups throughout the world butâ⬠¦show more contentâ⬠¦One of the newest and most dangerous terrorist groups is the Islamic State in Iraq and Syria, also known as ISIS and formerly known as al Qaeda in Iraq. Tracing back to Osama Bin Laden, this Islamic militant group was formed in October of 2006 after several jihadist groups merged together to form what would be known as the Islamic State of Iraq (Al-Monitor, 2015). The group is an Islamic extremist group that follows the Islamism religion. Many Muslims believe that their relig ion should ââ¬Å"guide social and political as well as personal lifeâ⬠but this jihadi group of individuals are extremists (Berman, 2003). There are just over 1 billion Muslims in the world and of them about 10 million are what is known as Salafi jihadists, who believe that through war they will expand the Muslim culture so that the entire world will follow their beliefs (Livesey, 2005). ISIS follows the Salafi jihadist religion very closely and promotes it with violence and instilling fear in ordinary citizens. As of 2010 the group has been led by 44 year old Abu Bakr al-Baghdadi who was born in Samarra, Iraq (BBC News, 2014). Since becoming the ISIS leader, Al-Baghdadi was rarely seen until recently. Some sources believe that this is because the leader before him, Abu Musab Al-Zarqawi, was killed by a U.S. airstrike in 2006 after his whereabouts were discovered. The National Counterterrorism Center currently has him listed as one of their most wanted terrorists with a reward of
Tuesday, May 5, 2020
Serving IT Governance Professionals
Question: Discuss about the Serving IT Governance Professionals. Answer: According to Australian Accounting Standards Board, AASB 108, provision for bad debts is an estimate made by the company and any changes in such estimates do not result in prior period items or correction of errors. Such change shall be recognised prospectively by the company in the period of change and in such other periods, which are materially affected. 1. It implies there should not be any retrospective amendments. It is very natural for such estimates to get revised with the period of time. The concern to be addressed is how willingly is the management willing to rectify such changes and estimates in its financial statements. In case of material misstatements, the auditor should revise the audit planning and perform additional procedures. The auditor should further communicate with the appropriate level of management and ask them to adjust. If the management adjusts, then ok else issue a qualified or adverse opinion in the audit report. 2. According to Australian Accounting Standards Board AASB 102, Inventory should be valued at cost or net realisable value, whichever is lower. In the given case, the retailer values inventory at sales less sales margin, which is Incorrect. Any valuation of the inventory at amounts not equal to the cost or net realizable value shall remain unacceptable and hence, void. Hence, the auditor should ask the management to adjust such discrepancy, else issue a qualified or adverse audit opinion. The auditor should also try to communicate with those charged with governance before making any decision and only if, the top managerial persons refuse to make the desired and proposed changes, the auditor should give a disclaimer/ adverse opinion. 3. The auditor should carefully analyse all the matters and activities which pose a significant impact on the businesss long term or the short term position. In the given case, the auditor should carefully study the impact of the main customer, as his impact on the business of The Block Company is material as he purchases 45% of the stock of the company. Any activity should be considered as material if it contributes to an increased proportion of the companys sales and revenues and thereby, profits. All the items of a business which are considered material should be dealt with with due diligence by the auditor and more attention has to be paid on such increasing or decreasing trends, as these pose to form a lawful audit evidence. The auditor should consider it as a material effect and make adequate disclosures about the same in his audit report. 4. According to Australian Accounting Standards Board, AASB 116, any property, plant or equipment, from which any economic future benefits are derived shall be measured and recognised at cost only. Any discrepancy shall not be considered as valid and correct. In the given case, the buildings would be valued and shown in balance sheet at the cost only, i.e. at $ 12 million. Hence, the auditor should ask the management to adjust such discrepancy, else issue a qualified or adverse audit opinion. Before making any decision, the auditor should effectively communicate with those charged with governance, and only if, the top managerial persons refuse to make the desired and proposed changes, the auditor should give a disclaimer/ adverse opinion. 5. According to Australian Accounting Standards Board, AASB 102, The inventories should be valued according to the First in first out method (FIFO) or the weighted average formula. Any discrepancy shall not be considered as valid and correct . Since the company refuses to change its cost formula to FIFO, as an auditor, you can give a qualified or adverse audit opinion. 6. According to ISACA (2009), U.S.A, the management of the company is responsible for the identification, disclosure and accounting of the related party transactions. If the auditor find that such related party disclosures are not being made, then, he should decide whether the financial statements of the company are misleading due to the above effects and if yes, then communicate it with those charged with governance and reflect in the audit report as qualified/ adverse opinion. The customer is provided only with the sales order number, and not handled any invoice. In such a case, the delivery person may try to take undue advantage of the firm and it would indirectly promote a means of committing fraud. As a remedy, the company should provide a copy of the invoice to the customer by online means, so that he is able to have a legal proof against the company in case of any default made by the company. The customer profile should be carefully evaluated before proceeding for cash on delivery orders. The customer profile over here would include the geographical location of the customer, feasibility of the company in delivering the products to such areas, the liquidity position of the customer and his past record. A proper analysis of the customers profile would help the company in analysis of any intentional inconvenience proposed to be made by the prospective customer. In the era of online marketing, there are many customers, who tend to easily place cash on delivery orders, but, at the time of such delivery, strictly refuse to make the payment or bear any costs incurred by the company for effecting such delivery. In such a case, the company becomes the victim and has to bear unnecessary avoidable costs. So, the company should take adequate precautions and beforehand, conduct an analysis of the customers profile. Not everyone interested should be allowed to place orders on a cash on delivery payment system. For an effective internal control system, both the cash department and the billing department should be handled over by two different managerial staffs, in order to reduce the possibility of intentional frauds by such staff. If both the departments are handled by a single individual, the particular individual might, either out of revenge for the business in which he works, or intending his personal gains, might indulge himself in activities which hamper the business ethics and policies and causes huge losses to the company. For example, if both the cash receipt department and the billing department are handled by a single person, then, he might give unreasonable discounts on purchase of the companys goods to one of his relatives and bill such amount at the unreasonable rate. This would result in losses to the profits of the business firm. If the transactions per day of the company consists of huge amount of cash, then, instead of depositing it at the safe overnight, it should be deposited in the bank immediately, so as to ensure safety and prevent embezzlement of cash. Higher amounts of cash kept at the safe are more prone to thefts and frauds. If the company keeps such higher amounts at the locker safe overnight, adequate security staff should also have to be hired for the protection of such huge sums of money. it will not only lead to increased costs to the company, but, will also be a issue of reliability of such security staff. Also, the keys of the safe locker should be kept protected and safe. The staff manager should not be blindly relied upon, in case of cash deposits in the bank, the company should ensure that the director or any working member should assist the staff manager in depositing money at the bank. Due to the will of taking any past revenge from the firm, or with the intention of having his own personal gains, he can attempt to benefit himself and cause losses to the firm, by incorrect cash depositions, which is not in the favour of the firm. Hence, the firm should not excessively depend or trust on any individual/ group of individuals. References ISACA- Serving IT Governance Professionals (2009), IS standards, guidelines and procedures for auditing and control professionals Gay G, R, Simnett Auditing and assurance services in Australia, McGraw-Hill, revised 5th edition, 2012. Auditing and assurance standards board, Australian auditing standards, Australian government Available: https://www.auasb.gov.au/Pronouncements/Australian-Auditing-Standards.aspx. American Accounting Association , EvansIII, Harry John Australian accounting review. Kimmel, Paul D. , Jerry J. Weygandt and Donald E. Kieso Financial Accounting : Tools for Business Decision Making, 6th ed. Hoboken, 2011
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