Future Career Application Discussion

Future Career Application Discussion

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Campbellsville University




Write a critical evaluation of your learning outcome. In your response, consider:

1. Consider the content of this class as they relate to information management/IT and managerial decision making.

2. Based on the course content, discuss new skills you acquired from this class? How relevant are the new skills to your current and/or future profession?

3. How would you apply your new knowledge?




ACC 601-Managerial Accounting Hybrid Course Instructor Information Name: Dr. Lisa Singleton Email: lasingleton@campbellsville.edu Office Location: Harrodsburg, KY Telephone: Office: (859) 605-1389 Course Information Course Number: ACC 601 Course Name: Managerial Accounting Credits: 3 Format: This class will be delivered online using Moodle Platform. Class sessions will consist of discussions, assignments, and exam. Discussions, assignments, cases and exam will focus on readings, including AICPA standards/pronouncements, and professional accounting journals. Course Description: Course Description: This course introduces students to a variety of topics related to financial and economics concepts and theories including general micro- and macroeconomics concepts, investments in different types of financial assets (stocks, bonds, options, etc.). CAPM, financing of projects, financial structure, agency theory and agency costs, corporate governance, diversification, mergers and acquisition, and asset collateralization. Course Objectives & Learning Outcomes Upon completion of the course, students should be able to: 1. 2. 3. 4. 5. Understand the role of cost accounting in information for managerial decision making Understand fundamental concepts and techniques of cost/managerial accounting. Understand the general concepts of cost estimation. Understand costing and control of materials, labor, and factory overhead. Learn objectives of cost accumulation system and be able to distinguish between “periodic versus perpetual” and “actual and versus standard.” 6. Understand job order, process, and activity-based cost systems. 7. Learn accounting for joint product and by-product costing. 8. Understand and interpret variances. 9. Become familiar the budgeting process. 10. Understand the different types of budgets: operating, flexible, and capital budgets. 11. Learn the standard cost system. Syllabus Course # Page 1 of 14 12. Learn the general analysis of cost and profit 13. Use computer applications in solving cost accounting problems 14. Apply concepts to produce management reports using problem solving skill, writing and oral presentation, managerial decision making, and computer application. Course Requirements Computer Literacy Students are expected to be able to use word processing and presentation software, as well as access E-mail, utilize Moodle (including forums, assignment submissions, quizzes), Google Docs and other technological tools that may enhance the content of this course. Please refer to the CU Distance Education Help Desk for instructions, when necessary. Required Materials Required Materials: 1. There is no specific textbook requirement for this course. However, the content of the course will be based on materials found in the following link: Managerial Accounting (n. d.). Retrieved from https://saylordotorg.github.io/text_managerial-accounting/index.html Click on the weblink above to access the materials that will be covered in this course. This is material is free per the provider’s requirement. Additional learning aids will be made available to you on Moodle. Recommended: APA Manual, 6th edition 2. Calculator: Much of this course involves problem-solving applications. You should have a calculator to make necessary computations in and outside classroom. Any calculator with math or business functions will do. 3. Internet Access: Some of the course materials and problems will be posted and completed on the internet. It is therefore imperative that you have access to the internet in order to successfully complete this part of the class assignments. Class Attendance/Participation As stated in the Campbellsville University catalog, students are expected to attend class regularly. To be counted present, a student in online courses must log-in to their course in the LMS (Moodle) at least once a day and complete those activities as prescribed by the instructor in the syllabus. When the prescribed amount of inactivity has passed or the prescribed number of assignments have been missed (or any combination thereof), the instructor will issue the grade of “WA.” This grade, representing administrative withdrawal, acts as the grade of “F” in the GPA calculation. Syllabus Course # Page 2 of 14 Revolving Technical Issues Contact the helpdesk if you have a technical problem accessing the course. • • Problems logging into Moodle – Contact the CU Distance Education Help Desk at (270) 789-5355. Other technical problems within Moodle – Contact the 24/7 Help Center at 800-985-9781 or 24/7 Help Center. Course Policies Citations and References Unless otherwise noted, all written learning activities should include citations and references, as appropriate, using APA format. Students are encouraged to utilize the APA Publication Manual, Sixth Edition for explicit guidance and direction. Failure to cite properly can result in a failing grade. Students with questions or concerns about their writing – particularly how to cite and reference appropriately – should contact the instructor or the writing center . Submitted Work Naming Convention Save and submit all your work as a ###instructor insert file type here## file. Make sure to save your files using the convention LAST NAME, FIRST INITIAL, COURSE ABBREVIATION, SEMESTER AND YEAR, AND ACTIVITY NAME OR NUMBER. Example: Smith_L_BA_495_FA14_CaseStudy1 Time Management and Late Activities Expect to spend approximately 5-8 hours per week for undergraduate courses and 12-15 hours per week for graduate courses. You should spend approximately 3-4 hours online each week (reading and responding to others) and 1-4 undergraduate hours or 8-11 graduate hours off-line (reading and completing written learning activities). Make sure to give yourself enough time to submit work that represents the best of your abilities and that has been completed without collaboration with other students. Collaboration without instructor knowledge/permission is considered academic dishonesty and can result in a failing grade for the course. Deadlines are an unavoidable part of being a professional; this course is no exception. Avoid any inclination to procrastinate. To encourage you to stay on schedule, due dates have been established for each learning activity. The late submission policy is as follows: A. Please review the course schedule for all reading assignments and due dates of quizzes, cases, discussions, exam. B. All discussions must be completed each week. C. Late assignments including discussions will not be accepted. D. There are no make-up work for all assignments (discussions, papers, exam, etc). It is your responsibility to ensure your learning activities are uploaded into Moodle properly and on time. After learning activity upload you can go back into the assignment area in Moodle to ensure your learning activity has been uploaded. It is also your responsibility to allow enough time so that if there is an issue with the upload or a technology glitch, you still have time to upload your learning activity before the due date. Syllabus Course # Page 3 of 14 Grading System The quality of a student’s academic work is indicated by letter grades on a quality point system that determines the grade point average on the 4.0 scale. An explanation of the grades used, the scale, and how grades are calculated follow. Letter Grade Definition Quality Points per Semester Hour A Excellent 4 B Good 3 C Average 2 D Lowest Passing Grade. This is not an acceptable grade for this class. You must have at least a C grade to pass the class. 1 F Failure 0 I Incomplete 0 Evaluation of Learning Activities Timeline for Submission Please note: course weeks are from Monday through Sunday. All required activities must be submitted in the appropriate places on Moodle. Specific due date for each activity (discussions, quizzes, exam, papers, cases, etc.) will be posted. Discussions Active participation is a must in this course. Each week one or more key discussion questions, activities, debates, etc. will be posted. Generally, you will be required to respond to the main discussion and then also make comments (a minimum of 2 or 3) on the responses of others in the course. Please note that the quantity of responses is not as important as the quality of the responses. A running dialog about course topics will be maintained via the Moodle discussion forums. It is expected that you will fully participate in the online discussions. This means posting your own thoughts about the weekly topics and properly cited as appropriate, commenting on others’ ideas, and responding to questions about your own postings. Class participation points will be based more on quality than quantity. While it is relatively easy to post numerous, nonsubstantive comments, it takes more thought and effort to post intelligent, meaningful comments that move the discussion forward. For example, a meaningful post tends to: Syllabus Course # Page 4 of 14 • • • • • • Provide concrete examples, perhaps from your own experience or cited from the reading Identify consequences or implications Challenge something that has been posted – perhaps by playing devil’s advocate in a professional way Pose a related question or issue Suggest a different perspective or interpretation Pull in related information from other sources with proper citation – books, articles, websites, courses, etc. Consider your time commitment to our online discussions to be critical to your success as a learner, as well as to the success of the course. Because ongoing participation in discussion forums is expected, points will be assigned to each activity. Participation scores will be based on three primary criteria: 1. Frequency and timeliness of postings; 2. Content of your discussion forum postings (the thoughtfulness/reflection that goes into your responses and the extent to which they address the topic for the week, including the assigned readings); and 3. Adherence to online protocol (see rubric in the course website). Discussions will run from Monday to Sunday, after which discussion postings will not count for grades. You are expected to participate throughout the week in the discussions (with at least one posting per theme by Wednesday) – do not clump them all together on one day (especially at the end of the week). Discussion (24%) Each Module, topics for discussion will be found in the discussion area of the course. In-depth discussion is an essential part of online learning, and is also an important factor in your grade as well. A minimum of four posts is required for each Module. Each post is required to be a significant post. Just agreeing or disagreeing with a student is not a post. Neither is asking a question. • • • • Significant posts are at least 300 words and require some information from the text, academically reviewed papers, some significant commentary that requires knowledge of the subject matter, a web link to an article or other source in order to be accepted Significant posts on all your responses to your classmates’ postings should be at least 150 words and require some information from the text, academically reviewed paper, some significant commentary that requires knowledge of the subject matter, a web link to an article or other source in order to be accepted. Provide appropriate APA in-text citations and references. You must participate in all discussion topics. The instructor will determine if a post meets the criteria of a significant post. Cutting and pasting an article is not a significant post. The grading scale for discussion is as follows: Original Discussion: Your original post (direct response to the discussion topics/questions) is worth 15 points. Syllabus Course # Page 5 of 14 Participation (responding to your classmates’ postings): 3 significant posts (5 points each) = 15 pts 2 significant posts (5 points each) = 10 pts 1 significant posts = 5 pts. No significant posts = 0 pts. Each Module stands on its own. Thus, you cannot make-up points from a previous week. Please make every effort to participate in all discussions. Graded Assignments Group Cases (36%): There are three (3) required group cases. Case may come from variety of sources. However, they will be consistent with assigned reading materials. Additional instructions will be provided when cases are posted. Quizzes/Exams Quizzes (27%) There are three (4) quizzes. Quizzes may come from variety of sources. However, they will be consistent with assigned reading materials. Additional instructions will be provided when quizzes are posted. Final Exam (13%): The Final Exam will be based on selected reading materials. Exam will have between 30 and 50 multiple choice questions and will be timed (2 hours). Do NOT open exam unless you have sufficient time to start and complete it. Please complete exam no later than the last day of Module 8. Additional information will be posted on Moodle when the final exam becomes available. Online un-proctored examinations/quizzes will test you on what you have learned in the course. Your instructor has sole discretion, and only under exceptional circumstances, to reset an incomplete examination/quiz. If you use your web browser to navigate away from an examination while you are taking it, you may be locked out. Be sure to allow yourself sufficient uninterrupted time to complete each online examination, and plan your time carefully. In waiting until the last possible moment, you run the risk that some unforeseen problem might prevent you from completing the examination. Syllabus Course # Page 6 of 14 Grading Assignment Points Discussions (8 @ 30 points each) 240 points 4 Quizzes 270 points Three Cases 360 points Exam 130 Points Total 1000 Points The following criteria will be used to determine the letter grade you receive. A 90 – 100 B 80-89 C 70-79 D 60-69 F 59 or Less Please note that you must earn at least C to receive a passing grade in this class. TENTATIVE COURSE SCHEDULE/ASSIGNMENT DUE DATES 1. Discussion topics will be posted each week. Discuss topics will be posted no later than the beginning of each week. 2. Weekly assignments will be posted no later than the beginning of each week and must be completed according to the instructions. 3. Quizzes will be completed online. Additional instructions will be available when quizzes are made available. 4. The instructor reserves the right to make changes to the course schedule where necessary. Syllabus Course # Page 7 of 14 Required Residency: Date and address of your required residency is Moodle. Please review and make appropriate arrangement to attend. Side Note: Residency requirement only applies to the Professional MBA ACC 601 course that runs for sixteen (16) weeks. If this applies to you, additional information on residency date and time will be posted on Moodle. Course Schedule The course will be structured into weekly modules. Weeks will run from 12:01 am Eastern Standard Time (EST) Monday to 11:55 pm EST Sunday. Module Topic Module 1: 1. Weeks 1 and 2: 2. Module 2: 1. Due Dates Complete Module 1 discussions (30 points) Complete Quiz 1 (60 points) • Specific due date and additional instructions on each activity will be posted on Moodle Complete Module 2 discussions (30 points) Complete Group Case 1 (100 points) • Specific due date and additional instructions on each activity will be posted on Moodle 1. Complete Module 3 discussions (30 points) • 2. Complete Quiz 2 (75 points) Specific due date and additional instructions on each activity will be posted on Moodle 1. Complete Module 4 discussions (30 points) Complete Group Case 2 (100 points) • Specific due date and additional instructions on each activity will be posted on Moodle 2. Using Job Order Costing to Track Production Costs Link to reading material: https://saylordotorg.github.io/text_managerialaccounting/index.html 1. 2. Weeks 3 and 4 Introduction to managerial accounting Learning Activities Using Activity-Based Costing (ABA) to Allocate Overhead Costs 1. 2. Using Process Costing to Track Production Costs Link to reading material: https://saylordotorg.github.io/text_managerialaccounting/index.html Module 3: 1. Using Process Costing to Track Production Costs (continued) Weeks 5 and 6 2. Cost Behavior Link to reading material: https://saylordotorg.github.io/text_managerialaccounting/index.html Module 4: 1. Weeks 7 and 8 2. Using Cost-Volume-Profit Analysis to Make Managerial Decisions Application of Relevant Cost Analysis in Managerial Decisions Link to reading material: https://saylordotorg.github.io/text_managerialaccounting/index.html Syllabus Course # 2. Page 8 of 14 Module 5: 1. Weeks 9 and 10 2. Application of Capital Budgeting in Managerial Decisions 1. 2. How To Create Operating Budgets Complete Module 5 discussions (30 points) Complete Quiz 3 (75 points) • Specific due date and additional instructions on each activity will be posted on Moodle Complete Module 6 discussions (30 points) Complete Quiz 4 (60 points) • Specific due date and additional instructions on each activity will be posted on Moodle Complete Module 7 discussions (30 points) Complete Group Case 3 (160 points) • Specific due date and additional instructions on each activity will be posted on Moodle Link to reading material: https://saylordotorg.github.io/text_managerialaccounting/index.html Module 6: 1. Weeks 11 and 12 2. Performance Evaluation Using Variance Analysis 1. 2. Performance Evaluation in Decentralized Organizations Link to reading material: https://saylordotorg.github.io/text_managerialaccounting/index.html Module 7: 1. How to Prepare and Use Statement of Cash Flows Weeks 13 and 14 2. How Do Managers Use Financial and Nonfinancial Performance Measures? 1. 2. Link to reading material: https://saylordotorg.github.io/text_managerialaccounting/index.html Module 8: Weeks 15 and 16 1. Review! Review!! Review!!! Link to reading material: https://saylordotorg.github.io/text_managerialaccounting/index.html 1. 2. Complete Module 8 discussions (30 points) Complete Final Exam (130 points) Specific due date and additional instructions on each activity will be posted on Moodle University Policies Student Behavioral Expectations A student attends Campbellsville University voluntarily and is expected, for the sake of the community, to conduct himself or herself with a high standard of personal behavior. While we realize that it is impossible to create an academic community whose behavioral norms will be acceptable to every person, we believe that it is important to identify the ways in which individual and community concerns can be harmoniously balanced. Personal and communal values must be formed by specific behavioral expectations (rules and regulations). Campbellsville University has defined the values, behavioral expectations, rights and responsibilities that we feel will create an environment in which students can grow spiritually, morally, and intellectually. Of course, a student whose conduct violates stated behavioral Syllabus Course # Page 9 of 14 expectations faces specific disciplinary sanctions. Behavioral expectations are clustered around the following individual and community values: worth of the individual, self-discipline, academic integrity, property and the environment, and respect for authority. Student Conduct/Netiquette All students are expected to know and to follow Campbellsville University policy and procedures that govern the entire college student experience (from admission to graduation) as set forth in admissions materials, the CU Bulletin-Catalog, the CU Student Handbook, and other printed/published materials. This includes a unique form of behavior in online courses called “netiquette.” “Netiquette” stands for “Internet etiquette”, and refers to the set of practices which help make the Internet experience pleasant for everyone. Like other forms of etiquette, netiquette is primarily concerned with matters of courtesy in communications. The following sections provide more information. General Netiquette for Email, Discussion Boards and Chat Rooms • • • • • • Check spelling, grammar, and punctuation before sending your words over the Internet. Chatting and posting are more like speaking, but they are still academic when done for a course. Abbreviated writing that might be appropriate when text messaging might NOT be appropriate in an email. Also, avoid using all lower case words. Clear writing is a form of common courtesy and good manners. Write so that the recipient will not attribute unintended nonverbal meanings into the verbal message. Being online will not allow you to use non-verbal cues that are common in face-to-face discussion (i.e. tone of voice, winks, facial expressions). Sarcasm or jokes could be misunderstood. Use your common sense and avoid saying things that MIGHT be offensive to others. Emoticons are sometimes acceptable, but if others do not know what they mean, they become useless. Better to use straightforward language. In a formal setting, text-message acronyms should not be used at all (i.e., LOL or AFAIK). And remember, ALL CAPS is often perceived as SHOUTING! Think about email, chatting, and posting in the same way as making a verbal comment in a classroom. Any words you post can be made public! When in doubt, leave it out. Decorum is crucial in any online correspondence. If you attach documents or photos, be sure they follow the standards of respectful classroom behavior. When sending attachments, be sure they can be opened by the recipient of the email (e.g., Word, Excel, PowerPoint, PDF). Specific Netiquette for Various Communication Tools Email Netiquette for Academic Purposes • • • • Syllabus Course # Always use your CU email account for official or class-related business. Always provide the purpose of the email in the subject line. Use an appropriate salutation or greeting to begin an email. “Hey, Dude!” may be an appropriate greeting for a friend, but it is not the type of respectful salutation that you should use when emailing a professor. Professors and staff should be addressed with appropriate title: Dr., Professor, Mr./Mrs./Ms., President, Vice President, etc. Conclude your message with complete identification and contact information at the bottom of the email. Page 10 of 14 • • • • • • Be brief. Separate ideas into clear, concise paragraphs with spaces in between; do not write one long paragraph containing diverse points and information. Do not address several issues in one email; limit emails to one, two, or three related points on the topic in your subject line. Use distribution lists sparingly, preferring the Notice Board when there is a mass email to the entire campus community. Double check the “To” line in your replies to make sure that the email goes to the right party. Avoid “Replying to All” when you do not mean to. When appropriate, use the “Options” icon in Outlook to mark messages as personal, private, or urgent or to request that the message has been received or read. When you receive an email, reply within 48 hours, excluding weekends or holidays. Set auto response in “Option” to “Out of Office” if away for an extended time period. Discussion Board and Forum Netiquette for Academic Purposes • • • • • • Pay attention to the discussion question posed by the instructor and answer the question in your posting. Label your posting appropriately to fit your message; an automatic reply keeps the instructor and class from looking down the list to find your message quickly. For example, if you’re posting your speech topic for approval, could you find your group members’ postings out of a list of 30 subject lines that say “Re: Speech Topic”? Respond to other student postings; after all, this is a discussion that is occurring in an on-line format. To engage in the discussion, read other postings and respond to them directly. If other students reply to your posting, respond to their questions or comments. As you would in a face-to-face conversation, acknowledge the person speaking to you. If you don’t have anything substantial or constructive to say for your reply, please do not reply. Responses like “that’s nice” do not keep the discussion going. For long responses, attach a document and type a message in the discussion box indicating what is in the attachment. Students who choose to violate these policies are subject to disciplinary action which could include denial of access to courses, suspension, and expulsion. Academic Integrity Each person has the privilege and responsibility to develop one’s learning abilities, knowledge base, and practical skills. We value behavior that leads a student to take credit for one’s own academic accomplishments and to give credit to other’s contributions to one’s course work. These values can be violated by academic dishonesty and fraud. Academic honesty is essential to the maintenance of an environment where teaching and learning take place. It is also the foundation upon which students build personal integrity and establish standards of personal behavior. Campbellsville University expects and encourages all students to contribute to such an environment by observing the principles of academic honesty outlined in the Bulletin Catalog and the Online Student Handbook. Syllabus Course # Page 11 of 14 Title IX Campbellsville University and its faculty are committed to assuring a safe and productive educational environment for all students. In order to meet this commitment and to comply with Title IX of the Education Amendments of 1972 and guidance from the Office for Civil Rights, the University requires all responsible employees, which includes faculty members, to report incidents of sexual misconduct shared by students to the University’s Title IX Coordinator. Please contact the Title IX Coordinator, Rusty Watkins – rdwatkins@campbellsville.edu 270.789.5047 Information regarding the reporting of sexual violence and the resources that are available to victims of sexual violence is set forth at: www.campbellsville.edu/titleIX. Americans with Disabilities Act No qualified individual with a documented disability shall be excluded from participation in, denied benefits of, or otherwise subjected to discrimination in any of Campbellsville University’s programs, courses, services and/or activities in compliance with the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990. Requests for reasonable accommodations in programs, courses, services and/or activities requires current (i.e. within three years) documentation of the disability after acceptance to the University and before registration. Disability Statement: Campbellsville University is committed to reasonable accommodations for students who have documented learning and physical disabilities, as well as medical and emotional conditions. If you have a documented disability or condition of this nature, you may be eligible for disability services. Documentation must be from a licensed professional and current in terms of assessment. Please contact the Coordinator of Disability Services at 270-789-5450 to inquire about services. Verification of Disability The Coordinator of Disability Services will ask for documentation to verify the disability, and if appropriate, will cooperate with instructors and Academic Support services to facilitate and track accommodations and services. No accommodation will be provided without documentation. In addition, Campbellsville University will be unable to provide accommodations in the classroom if the student does not give permission to notify faculty that accommodations are needed. Information regarding a student’s disability is considered confidential. Information will not be released to anyone without the express written permission of the student. Reasonable Accommodations: • • • Accommodations are provided on an individual basis. Accommodations are provided to support the educational development of students with disabilities. In addition to the academic support services available to all Campbellsville University students, some examples of reasonable accommodations include extended time for tests, administration of oral test, note-taking assistance, and use of assistive devices such as calculators or computers. Official Email The @campbellsville.edu extension will be considered the official e-mail address for writing and forwarding electronic correspondence. Syllabus Course # Page 12 of 14 Academic Appeal and Complaint Process A student may appeal the fairness of any academic action or register a complaint, including a course grade, to the Academic Council following consultation with his/her advisor, the professor, and the appropriate department chair and/or the dean. Such an appeal must be submitted in writing to the vice president for academic affairs by end of the regular semester after the semester in which the action was taken. The Academic Council will then determine whether a hearing is necessary. The decision of the Academic Council is final. Student complaints other than appeals for course grades should be submitted in writing to the vice president for academic affairs. When the complaint is against the vice president for academic affairs, it should be submitted in writing to the president of the University. Other Important Matters/Textbook and Technology Issues It is the responsibility of students to be prepared for class which means they should have all required course materials and texts at the start of class as well as reliable access to required technology tools and the internet for the duration of the course. In extreme situations, where there is delay in the shipping or procurement of materials, faculty will make reasonable accommodations during the first week of class only. Please make every effort to have all the required materials no later than week 2. Similarly, I will not accept individual technology issues or internet access as a reason for late work. Be sure to have a back-up plan in case of unexpected glitches, viruses or inaccessibility. Libraries, business centers, friends and family are frequently used alternatives. Additionally, work must be submitted on time and as directed in the course instructions using Microsoft Office software version 2000 or higher. Work submitted in other formats such as Open Office will not be accepted. The instructor reserves the right to make changes to class materials and/or syllabus when necessary. Syllabus Course # Page 13 of 14 Campbellsville University MISSION STATEMENT Campbellsville University is a comprehensive, Christian institution that offers pre-professional, undergraduate and graduate programs. The University is dedicated to academic excellence solidly grounded in the liberal arts that fosters personal growth, integrity and professional preparation within a caring environment. The University prepares students as Christian servant leaders for life-long learning, continued scholarship, and active participation in a diverse, global society. CORE VALUES • • • • To foster academic excellence through pre-professional certificates, associates, baccalaureate, masters, and doctoral programs through traditional, technical and online systems To provide an environment conducive for student success To uphold the dignity of all persons and value diverse perspectives within a Christ-centered community To model servant leadership through effective stewardship of resources MISSION STATEMENT OF THE CENTER FOR DISTANCE EDUCATION AT CAMPBELLSVILLE UNIVERSITY Campbellsville University, in support of its mission, strives to meet the needs of all students including those who may be unable to participate in the traditional university environment. Greater flexibility in scheduling provided by distance education courses allows CU to draw from a pool of students from all areas of society. These courses provide students with the education and tools that they need to reach their goals, whether these goals are professional or personal. Distance education provides an understanding level of education to everyone by removing the traditional barriers of time and place. Syllabus Course # Page 14 of 14
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