Correspondence between Professional Learning Expectations and Learning Opportunities in FinancialManagement Textbooks
This research investigated the correspondence between a sample of Financial Management textbooks and professional learning expectations synthesized in the construct of Expectation of Use. To this end, a conceptual framework developed from research on professional practice was integrated with the the...
- Autores:
-
Acevedo Arango, David
Villa Ochoa, Jhony Alexander
González Gómez, Difariney
- Tipo de recurso:
- Article of investigation
- Fecha de publicación:
- 2022
- Institución:
- Tecnológico de Antioquia
- Repositorio:
- Repositorio Tdea
- Idioma:
- eng
- OAI Identifier:
- oai:dspace.tdea.edu.co:tdea/2762
- Acceso en línea:
- https://dspace.tdea.edu.co/handle/tdea/2762
- Palabra clave:
- Práctica Profesional
Prática Profissional
Professional Practice
Corporate finance
Guide text
University and business
Financial
Financial administration
Administración financiera
Administración financiera
Financial administration
- Rights
- openAccess
- License
- https://creativecommons.org/licenses/by/4.0/
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Correspondence between Professional Learning Expectations and Learning Opportunities in FinancialManagement Textbooks |
| title |
Correspondence between Professional Learning Expectations and Learning Opportunities in FinancialManagement Textbooks |
| spellingShingle |
Correspondence between Professional Learning Expectations and Learning Opportunities in FinancialManagement Textbooks Práctica Profesional Prática Profissional Professional Practice Corporate finance Guide text University and business Financial Financial administration Administración financiera Administración financiera Financial administration |
| title_short |
Correspondence between Professional Learning Expectations and Learning Opportunities in FinancialManagement Textbooks |
| title_full |
Correspondence between Professional Learning Expectations and Learning Opportunities in FinancialManagement Textbooks |
| title_fullStr |
Correspondence between Professional Learning Expectations and Learning Opportunities in FinancialManagement Textbooks |
| title_full_unstemmed |
Correspondence between Professional Learning Expectations and Learning Opportunities in FinancialManagement Textbooks |
| title_sort |
Correspondence between Professional Learning Expectations and Learning Opportunities in FinancialManagement Textbooks |
| dc.creator.fl_str_mv |
Acevedo Arango, David Villa Ochoa, Jhony Alexander González Gómez, Difariney |
| dc.contributor.author.none.fl_str_mv |
Acevedo Arango, David Villa Ochoa, Jhony Alexander González Gómez, Difariney |
| dc.subject.decs.none.fl_str_mv |
Práctica Profesional Prática Profissional Professional Practice |
| topic |
Práctica Profesional Prática Profissional Professional Practice Corporate finance Guide text University and business Financial Financial administration Administración financiera Administración financiera Financial administration |
| dc.subject.proposal.none.fl_str_mv |
Corporate finance Guide text University and business Financial |
| dc.subject.unesco.none.fl_str_mv |
Financial administration Administración financiera Administración financiera Financial administration |
| description |
This research investigated the correspondence between a sample of Financial Management textbooks and professional learning expectations synthesized in the construct of Expectation of Use. To this end, a conceptual framework developed from research on professional practice was integrated with the theoretical perspective of commognition and the analysis of mathematics education textbooks. A qualitative content analysis was performed on the narrative and the end-of-chapter problems of the textbooks, which identified the experiences they can offer and their relationship with professional practice. It was evidenced that the narrative of the textbooks focuses on promoting the development of concepts, principles, and procedures of financial theory; the financial situations presented in the narrative and in the end-of-chapter problems are artificial and therefore have limited relation with professional practice. It was concluded that, according to the textbooks, the mastery of Financial Management consists of appropriating a broad set of financial concepts that excludes the use of these concepts to address problems that simulate the profession. Restructuring the narrative in Financial Management textbooks and consciously including routines that respond to the professional learning needs of the financial community is recommended. Keywords: financial administration; corporate finance; guide text; university and business; financial analyst |
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2022 |
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2022 |
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2023-04-06T04:21:52Z |
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2023-04-06T04:21:52Z |
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Education sciences |
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Uni-Pluriversidad: 20 Años de Evolución Del Concepto de Universidad. Uni-pluriversidad 2021, 1–15. [CrossRef] Gilbert, F.W.; Harkins, J.; Agrrawal, P.; Ashley, T. Internships as clinical rotations in business: Enhancing access and options. Int. J. Bus. Educ. 2021, 162, 7. [CrossRef] Lupiañez, J.L. Expectativas de Aprendizaje y Planificación Curricular En Un Programa de Formación Inicial de Profesores de Matemáticas de Secundaria. Ph.D. Thesis, Universidad de Granada, Granada, Spain, 2009. Castrillón, J.; Cabeza, L.; Lombana, J. Competencias Más Importantes Para La Disciplina Administrativa En Colombia. Contaduria y Adm. 2015, 60, 776–795. [CrossRef] NACE. Job Outlook 2016; NACE: Bethlehem, PA, USA, 2016. García-Álvarez, J.; Vázquez-Rodríguez, A.; Quiroga-Carrillo, A.; Priegue Caamaño, D. Transversal Competencies for Employability in University Graduates: A Systematic Review from the Employers’ Perspective. Educ. Sci. 2022, 12, 204. [CrossRef] Griffin, M.; Coelhoso, P. 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[CrossRef] Stokes, L.; Rosetti, J.L.; King, M. Form Over Substance: Learning Objectives In The Business Core. Contemp. Issues Educ. Res. 2010, 3, 11–20. [CrossRef] Hunsader, P.D.; Thompson, D.R.; Zorin, B.; Mohn, A.L.; Zakrzewski, J.; Karadeniz, I.; Fisher, E.C.; MacDonald, G. Assessments Accompanying Published Textbooks: The Extent to Which Mathematical Processes Are Evident. ZDM - Int. J. Math. Educ. 2014, 46, 797–813. [CrossRef] Ronda, E.; Adler, J. Mining Mathematics in Textbook Lessons. Int. J. Sci. Math. Educ. 2017, 15, 1097–1114. [CrossRef] Jonassen, D.H. Learning to Solve Problems: An Intructional Guide; Pfeiffer: Zürich, Switzerland, 2005; Volume 44, ISBN 9780787977054. Voss, J.F. Toulmin’s Model and the Solving of Ill-Structured Problems. In Arguing on the Toulmin Model; Springer: Dordrecht, The Netherlands, 2006; pp. 303–311. Jonassen, D.H. Instructional Design Models forWell-Structured and III-Structured Problem-Solving Learning Outcomes. Educ. Technol. Res. 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Research Trends in International Comparative Studies in Mathematics Education; Son, J.,Watanabe, T., Lo, J.-J., Eds.; Springer International Publishing: Berlin/Heidelberg, Germany, 2017; ISBN 978-3-319-51185-6. Webb, N.L. An Analysis of the Alignment between Mathematics Standards and Assessments for Three States. In Proceedings of the Annual Meeting of the American Educational Research Association, New Orleans, LA, USA, 1–5 April 2002. Stein, M.K.; Schwan, M.; Henningsen, M.; Silver, E. Implementing Standards-Based Mathematics Instruction: Casebook for Professional Development Ways of Knowing in Science Series; Teachers College Press: New York, NY, USA, 2000; ISBN 9780807739075. Galicia, L.; Balderrama, J.; Edel, R. Validez de Contenido Por Juicio de Expertos: Propuesta de Una Herramienta Virtual. Apert. Rev. Innov. Educ. 2017, 9, 42–53. [CrossRef] Green, G.P.; Jones, S.; Bean, J.C. Teaching Real-World Applications of Business Statistics Using Communication to Scaffold Learning. Bus. 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Competency Development in Business Graduates: An Industry-Driven Approach for Examining the Alignment of Undergraduate Business Education with Industry Requirements. Int. J. Manag. Educ. 2012, 10, 12–28. [CrossRef] |
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Acevedo Arango, Davidc8c9b5b6-aec7-4fd5-97ec-e80aea3068a7Villa Ochoa, Jhony Alexander51173af5-b474-44bb-b454-bda7d5fae764González Gómez, Difariney7e1197d8-9dea-4dfa-86dd-78f65d2c50772023-04-06T04:21:52Z2023-04-06T04:21:52Z20222227-7102https://dspace.tdea.edu.co/handle/tdea/27622227-7102This research investigated the correspondence between a sample of Financial Management textbooks and professional learning expectations synthesized in the construct of Expectation of Use. To this end, a conceptual framework developed from research on professional practice was integrated with the theoretical perspective of commognition and the analysis of mathematics education textbooks. A qualitative content analysis was performed on the narrative and the end-of-chapter problems of the textbooks, which identified the experiences they can offer and their relationship with professional practice. It was evidenced that the narrative of the textbooks focuses on promoting the development of concepts, principles, and procedures of financial theory; the financial situations presented in the narrative and in the end-of-chapter problems are artificial and therefore have limited relation with professional practice. It was concluded that, according to the textbooks, the mastery of Financial Management consists of appropriating a broad set of financial concepts that excludes the use of these concepts to address problems that simulate the profession. Restructuring the narrative in Financial Management textbooks and consciously including routines that respond to the professional learning needs of the financial community is recommended. Keywords: financial administration; corporate finance; guide text; university and business; financial analyst32 páginasapplication/pdfengMDPI AGSuizahttps://creativecommons.org/licenses/by/4.0/Atribución 4.0 Internacional (CC BY 4.0)info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2https://www.mdpi.com/2227-7102/13/1/15Correspondence between Professional Learning Expectations and Learning Opportunities in FinancialManagement TextbooksArtículo de revistahttp://purl.org/coar/resource_type/c_2df8fbb1Textinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a85321113Education sciencesShiller, R. Finance and the Good Society; Princeton University Press: Princeton, NJ, USA, 2012; ISBN 978-0691158099Lai, M.M.; Kwan, J.H.; Kadir, H.A.; Abdullah, M.; Yap, V.C. Effectiveness, Teaching, and Assessments: Survey Evidence from Finance Courses. J. Educ. Bus. 2009, 85, 21–29. [CrossRef]Hoadley, S.; Wood, L.N.; Tickle, L.; Kyng, T. Applying Threshold Concepts to Finance Education. Educ. + Train. 2016, 58, 476–491. [CrossRef]QAA, QAA Subject Benchmark in Finance. Available online: https://www.qaa.ac.uk/the-quality-code/subject-benchmarkstatements (accessed on 4 June 2019).Suleman, F. Employability Skills of Higher Education Graduates: Little Consensus on a Much-Discussed Subject. Procedia Soc. Behav. Sci. 2016, 228, 169–174. [CrossRef]Kavanagh, M.H.; Drennan, L. What Skills and Attributes Does an Accounting Graduate Need? Evidence from Student Perceptions and Employer Expectations. Account. Financ. 2008, 48, 279–300. [CrossRef]Toledo Lara, G.E. Uni-Pluriversidad: 20 Años de Evolución Del Concepto de Universidad. Uni-pluriversidad 2021, 1–15. [CrossRef]Gilbert, F.W.; Harkins, J.; Agrrawal, P.; Ashley, T. Internships as clinical rotations in business: Enhancing access and options. Int. J. Bus. Educ. 2021, 162, 7. [CrossRef]Lupiañez, J.L. 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[CrossRef]Práctica ProfesionalPrática ProfissionalProfessional PracticeCorporate financeGuide textUniversity and businessFinancialFinancial administrationAdministración financieraAdministración financieraFinancial administrationORIGINALCorrespondence between Professional Learning Expectations and Learning Opportunities in Financial Management Textbooks.pdfCorrespondence between Professional Learning Expectations and Learning Opportunities in Financial Management Textbooks.pdfapplication/pdf10190992https://dspace.tdea.edu.co/bitstream/tdea/2762/1/Correspondence%20between%20Professional%20Learning%20Expectations%20and%20Learning%20Opportunities%20in%20Financial%20Management%20Textbooks.pdfcac2dd8c1c21905b86937fdd1adf0087MD51open accessLICENSElicense.txtlicense.txttext/plain; charset=utf-814828https://dspace.tdea.edu.co/bitstream/tdea/2762/2/license.txt2f9959eaf5b71fae44bbf9ec84150c7aMD52open accessTEXTCorrespondence between Professional Learning Expectations and Learning Opportunities in 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 incorporada en las Obras Colectivas.

b.	Distribuir copias o fonogramas de las Obras, exhibirlas públicamente, ejecutarlas públicamente y/o ponerlas a disposición pública, incluyéndolas como incorporadas en Obras Colectivas, según corresponda.

c.	Distribuir copias de las Obras Derivadas que se generen, exhibirlas públicamente, ejecutarlas públicamente y/o ponerlas a disposición pública.
Los derechos mencionados anteriormente pueden ser ejercidos en todos los medios y formatos, actualmente conocidos o que se inventen en el futuro. Los derechos antes mencionados incluyen el derecho a realizar dichas modificaciones en la medida que sean técnicamente necesarias para ejercer los derechos en otro medio o formatos, pero de otra manera usted no está autorizado para realizar obras derivadas. Todos los derechos no otorgados expresamente por el Licenciante quedan por este medio reservados, incluyendo pero sin limitarse a aquellos que se mencionan en las secciones 4(d) y 4(e).

4. Restricciones.
La licencia otorgada en la anterior Sección 3 está expresamente sujeta y limitada por las siguientes restricciones:

a.	Usted puede distribuir, exhibir públicamente, ejecutar públicamente, o poner a disposición pública la Obra sólo bajo las condiciones de esta Licencia, y Usted debe incluir una copia de esta licencia o del Identificador Universal de Recursos de la misma con cada copia de la Obra que distribuya, exhiba públicamente, ejecute públicamente o ponga a disposición pública. No es posible ofrecer o imponer ninguna condición sobre la Obra que altere o limite las condiciones de esta Licencia o el ejercicio de los derechos de los destinatarios otorgados en este documento. No es posible sublicenciar la Obra. Usted debe mantener intactos todos los avisos que hagan referencia a esta Licencia y a la cláusula de limitación de garantías. Usted no puede distribuir, exhibir públicamente, ejecutar públicamente, o poner a disposición pública la Obra con alguna medida tecnológica que controle el acceso o la utilización de ella de una forma que sea inconsistente con las condiciones de esta Licencia. Lo anterior se aplica a la Obra incorporada a una Obra Colectiva, pero esto no exige que la Obra Colectiva aparte de la obra misma quede sujeta a las condiciones de esta Licencia. Si Usted crea una Obra Colectiva, previo aviso de cualquier Licenciante debe, en la medida de lo posible, eliminar de la Obra Colectiva cualquier referencia a dicho Licenciante o al Autor Original, según lo solicitado por el Licenciante y conforme lo exige la cláusula 4(c).

b.	Usted no puede ejercer ninguno de los derechos que le han sido otorgados en la Sección 3 precedente de modo que estén principalmente destinados o directamente dirigidos a conseguir un provecho comercial o una compensación monetaria privada. El intercambio de la Obra por otras obras protegidas por derechos de autor, ya sea a través de un sistema para compartir archivos digitales (digital file-sharing) o de cualquier otra manera no será considerado como estar destinado principalmente o dirigido directamente a conseguir un provecho comercial o una compensación monetaria privada, siempre que no se realice un pago mediante una compensación monetaria en relación con el intercambio de obras protegidas por el derecho de autor.

c.	Si usted distribuye, exhibe públicamente, ejecuta públicamente o ejecuta públicamente en forma digital la Obra o cualquier Obra Derivada u Obra Colectiva, Usted debe mantener intacta toda la información de derecho de autor de la Obra y proporcionar, de forma razonable según el medio o manera que Usted esté utilizando: (i) el nombre del Autor Original si está provisto (o seudónimo, si fuere aplicable), y/o (ii) el nombre de la parte o las partes que el Autor Original y/o el Licenciante hubieren designado para la atribución (v.g., un instituto patrocinador, editorial, publicación) en la información de los derechos de autor del Licenciante, términos de servicios o de otras formas razonables; el título de la Obra si está provisto; en la medida de lo razonablemente factible y, si está provisto, el Identificador Uniforme de Recursos (Uniform Resource Identifier) que el Licenciante especifica para ser asociado con la Obra, salvo que tal URI no se refiera a la nota sobre los derechos de autor o a la información sobre el licenciamiento de la Obra; y en el caso de una Obra Derivada, atribuir el crédito identificando el uso de la Obra en la Obra Derivada (v.g., "Traducción Francesa de la Obra del Autor Original," o "Guión Cinematográfico basado en la Obra original del Autor Original"). Tal crédito puede ser implementado de cualquier forma razonable; en el caso, sin embargo, de Obras Derivadas u Obras Colectivas, tal crédito aparecerá, como mínimo, donde aparece el crédito de cualquier otro autor comparable y de una manera, al menos, tan destacada como el crédito de otro autor comparable.

d.	Para evitar toda confusión, el Licenciante aclara que, cuando la obra es una composición musical:

i.	Regalías por interpretación y ejecución bajo licencias generales. El Licenciante se reserva el derecho exclusivo de autorizar la ejecución pública o la ejecución pública digital de la obra y de recolectar, sea individualmente o a través de una sociedad de gestión colectiva de derechos de autor y derechos conexos (por ejemplo, SAYCO), las regalías por la ejecución pública o por la ejecución pública digital de la obra (por ejemplo Webcast) licenciada bajo licencias generales, si la interpretación o ejecución de la obra está primordialmente orientada por o dirigida a la obtención de una ventaja comercial o una compensación monetaria privada.

ii.	Regalías por Fonogramas. El Licenciante se reserva el derecho exclusivo de recolectar, individualmente o a través de una sociedad de gestión colectiva de derechos de autor y derechos conexos (por ejemplo, los consagrados por la SAYCO), una agencia de derechos musicales o algún agente designado, las regalías por cualquier fonograma que Usted cree a partir de la obra (“versión cover”) y distribuya, en los términos del régimen de derechos de autor, si la creación o distribución de esa versión cover está primordialmente destinada o dirigida a obtener una ventaja comercial o una compensación monetaria privada.

e.	Gestión de Derechos de Autor sobre Interpretaciones y Ejecuciones Digitales (WebCasting). Para evitar toda confusión, el Licenciante aclara que, cuando la obra sea un fonograma, el Licenciante se reserva el derecho exclusivo de autorizar la ejecución pública digital de la obra (por ejemplo, webcast) y de recolectar, individualmente o a través de una sociedad de gestión colectiva de derechos de autor y derechos conexos (por ejemplo, ACINPRO), las regalías por la ejecución pública digital de la obra (por ejemplo, webcast), sujeta a las disposiciones aplicables del régimen de Derecho de Autor, si esta ejecución pública digital está primordialmente dirigida a obtener una ventaja comercial o una compensación monetaria privada.

5. Representaciones, Garantías y Limitaciones de Responsabilidad.
A MENOS QUE LAS PARTES LO ACORDARAN DE OTRA FORMA POR ESCRITO, EL LICENCIANTE OFRECE LA OBRA (EN EL ESTADO EN EL QUE SE ENCUENTRA) “TAL CUAL”, SIN BRINDAR GARANTÍAS DE CLASE ALGUNA RESPECTO DE LA OBRA, YA SEA EXPRESA, IMPLÍCITA, LEGAL O CUALQUIERA OTRA, INCLUYENDO, SIN LIMITARSE A ELLAS, GARANTÍAS DE TITULARIDAD, COMERCIABILIDAD, ADAPTABILIDAD O ADECUACIÓN A PROPÓSITO DETERMINADO, AUSENCIA DE INFRACCIÓN, DE AUSENCIA DE DEFECTOS LATENTES O DE OTRO TIPO, O LA PRESENCIA O AUSENCIA DE ERRORES, SEAN O NO DESCUBRIBLES (PUEDAN O NO SER ESTOS DESCUBIERTOS). ALGUNAS JURISDICCIONES NO PERMITEN LA EXCLUSIÓN DE GARANTÍAS IMPLÍCITAS, EN CUYO CASO ESTA EXCLUSIÓN PUEDE NO APLICARSE A USTED.

6. Limitación de responsabilidad.
A MENOS QUE LO EXIJA EXPRESAMENTE LA LEY APLICABLE, EL LICENCIANTE NO SERÁ RESPONSABLE ANTE USTED POR DAÑO ALGUNO, SEA POR RESPONSABILIDAD EXTRACONTRACTUAL, PRECONTRACTUAL O CONTRACTUAL, OBJETIVA O SUBJETIVA, SE TRATE DE DAÑOS MORALES O PATRIMONIALES, DIRECTOS O INDIRECTOS, PREVISTOS O IMPREVISTOS PRODUCIDOS POR EL USO DE ESTA LICENCIA O DE LA OBRA, AUN CUANDO EL LICENCIANTE HAYA SIDO ADVERTIDO DE LA POSIBILIDAD DE DICHOS DAÑOS. ALGUNAS LEYES NO PERMITEN LA EXCLUSIÓN DE CIERTA RESPONSABILIDAD, EN CUYO CASO ESTA EXCLUSIÓN PUEDE NO APLICARSE A USTED.

7. Término.

a.	Esta Licencia y los derechos otorgados en virtud de ella terminarán automáticamente si Usted infringe alguna condición establecida en ella. Sin embargo, los individuos o entidades que han recibido Obras Derivadas o Colectivas de Usted de conformidad con esta Licencia, no verán terminadas sus licencias, siempre que estos individuos o entidades sigan cumpliendo íntegramente las condiciones de estas licencias. Las Secciones 1, 2, 5, 6, 7, y 8 subsistirán a cualquier terminación de esta Licencia.

b.	Sujeta a las condiciones y términos anteriores, la licencia otorgada aquí es perpetua (durante el período de vigencia de los derechos de autor de la obra). No obstante lo anterior, el Licenciante se reserva el derecho a publicar y/o estrenar la Obra bajo condiciones de licencia diferentes o a dejar de distribuirla en los términos de esta Licencia en cualquier momento; en el entendido, sin embargo, que esa elección no servirá para revocar esta licencia o que deba ser otorgada , bajo los términos de esta licencia), y esta licencia continuará en pleno vigor y efecto a menos que sea terminada como se expresa atrás. La Licencia revocada continuará siendo plenamente vigente y efectiva si no se le da término en las condiciones indicadas anteriormente.

8. Varios.

a.	Cada vez que Usted distribuya o ponga a disposición pública la Obra o una Obra Colectiva, el Licenciante ofrecerá al destinatario una licencia en los mismos términos y condiciones que la licencia otorgada a Usted bajo esta Licencia.

b.	Si alguna disposición de esta Licencia resulta invalidada o no exigible, según la legislación vigente, esto no afectará ni la validez ni la aplicabilidad del resto de condiciones de esta Licencia y, sin acción adicional por parte de los sujetos de este acuerdo, aquélla se entenderá reformada lo mínimo necesario para hacer que dicha disposición sea válida y exigible.

c.	Ningún término o disposición de esta Licencia se estimará renunciada y ninguna violación de ella será consentida a menos que esa renuncia o consentimiento sea otorgado por escrito y firmado por la parte que renuncie o consienta.

d.	Esta Licencia refleja el acuerdo pleno entre las partes respecto a la Obra aquí licenciada. No hay arreglos, acuerdos o declaraciones respecto a la Obra que no estén especificados en este documento. El Licenciante no se verá limitado por ninguna disposición adicional que pueda surgir en alguna comunicación emanada de Usted. Esta Licencia no puede ser modificada sin el consentimiento mutuo por escrito del Licenciante y Usted.
 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