Accounting Subject Guide

This guide is meant to assist Accounting researchers access relevant electronic and print resources in their field.
All Items by Source

Electronic Databases

Taylor & Francis eBooks Some full text available
This database contains over 50,000 ebooks from across the Humanities, Social Sciences, Education, Behavioural Sciences, Built Environment and Law.
note: Electronic Database
ebrary Database Some full text available
ebrary database offers e-books from trusted publishers in all academic subject areas.
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Ingentaconnect Some full text available
ingentaconnect gives you access to largest linking network of its kind online. Providing more than 10,000 publication that cover Agriculture, Humanites, Sciences, Commerce, and Social Sciences

JSTOR for Accounting openURL
JSTOR is a digital library of academic journals, books, and primary sources.it covers the following disciplines: Economics, History, Political Science, Language & Literature, Art & Art History, Music, Mathematics & Statistics and Education.
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Journals/Magazines

The Effects of Debt Contracting on Voluntary Accounting Method Changes /Anne Beatty, Joseph Weber Some full text available
This study examines whether the provisions of a firm's bank debt contracts affect its accounting choices. Starting with a sample of firms who have bank debt and who also voluntarily changed accounting methods, we investigate whether the likelihood that the change in accounting method increased (rather than decreased) the borrower's income depends on (1) whether the change in accounting method affects the bank debt contract calculations, (2) the expected costs of violating the bank debt covenants, (3) whether performance pricing provisions affect the interest rate on the loan, and (4) whether the bank debt contract contains accounting-based dividend restrictions. After controlling for other motives for changing accounting methods, we find that borrowers whose bank debt contracts allow accounting method changes to affect contact calculations are more likely to make income-increasing rather than income-decreasing changes. This increase in likelihood of an income-increasing change is attenuated when expected costs of technical violation are lower because there is a single lender, and occurs for borrowers whose debt contacts have performance pricing and dividend restrictions. These results suggest that incentives to lower interest rates through performance pricing or to retain dividend payment flexibility influence borrowers' accounting method choices, thereby addressing the fundamental questions posed by Fields et al. (2001) of whether, under what circumstances, and how accounting choice matters.
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.The Evolution of Management Accounting /Robert S. Kaplan Some full text available
This paper surveys the development of cost accounting and managerial control practices and assesses their relevance to the changing nature of industrial competition in the 1980s.
 

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Accounting, Auditing & Accountability Journal Some full text available
The Accounting, Auditing & Accountability Journal is dedicated to the advancement of accounting knowledge and provides a forum for the publication of high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments. It therefore encourages critical analysis of policy and practice in these areas. Analysis could explore policy alternatives and provide new perspectives for the accounting discipline.
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Accounting, Auditing & Accountability Journal Some full text available
The Accounting, Auditing & Accountability Journal is dedicated to the advancement of accounting knowledge and provides a forum for the publication of high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments.
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Africa Research Bulletin: Economic, Financial and Technical Series Some full text available
Africa Research Bulletin has been a leading research service on Africa since 1964, providing impartial summaries of, and extensive reports on, political and economic developments throughout the continent.
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Balance Sheet Some full text available
The journal provides a rigorous forum for the publication of theory and empirical work, by both academic and industry experts, related to the financing of risk in its various forms. With a long-standing focus on issues of market convergence, the journal is particularly committed to research addressing (1) the creation of innovative products straddling the boundaries of financial engineering, traditional insurance/reinsurance, and alternative risk transfer, and (2) the development of risk-financing mechanisms in emerging economies throughout the world.
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Business Cylce Accounting / V. V. Chari, Patrick J. Kehoe, Ellen R. McGrattan Some full text available
  This document propose a simple method to help researchers develop quantitative models of economic fluctuations. The method rests on the insight that many models are equivalent to a prototype growth model with time-varying wedges that resemble productivity, labor and investment taxes, and government consumption. Wedges that correspond to these variables-efficiency,   

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European Business Review Some full text available
European Business Review provides insights and foresights to practitioners and scholars of the state-of-the-art of academic disciplines in business. It provides historic reviews to enhance our understanding of the current status and the future directions of business and the academic disciplines of business.

European Journal of Innovation Management European Journal of Innovation Management Some full text available
The subject of innovation is receiving increased interest both from companies because of their increased awareness of the impact of innovation in determining market success and also from the research community. The journal aims to be a European forum for disseminating vital information and knowledge in the field of innovation.
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International Journal of Managerial Finance Some full text available
International Journal of Managerial Finance aims to arm its readership with the latest research and commentary in all areas associated with managerial finance, with an informed, inter-disciplinary and international approach.

International Marketing Review Some full text available
This journal is pre-published through Emerald EarlyCite. Issues are made available before the official publication date - look for the EarlyCite symbolon the journal's table of contents page. If no EarlyCite issues are available, this indicates recent official publication. 
Journal of Accounting & Organizational Change Some full text available
The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. The journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.

Journal of Accounting Research Some full text available
The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods in accounting research. The journal had been published since 1963 by the Accounting Research Center (ARC) at the University of Chicago Booth School of Business. Beginning in 2001, the Journal of Accounting Research has been published by the ARC in partnership with Blackwell Publishing.
Journal of Business Strategy Some full text available
As one of the few journals dedicated to business strategy, JBS defines strategy in the broadest sense and thus covers topics as diverse as marketing strategy, innovation, developments in the global economy, mergers & acquisition integration and human resources
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Journal of Enterprise Information Management Some full text available
JEIM increasingly publishes an holistic range of research findings from internationally distinguished experts in the field. Scholarly examinations of the latest theory and practice from the foremost research institutions are augmented by contributions from senior business managers and consultants, who report on specific enterprise case histories. This blended contribution of theoretical and practical outcomes results in an extensive communication of commercial findings and audience understanding of current, applied and rigorous research.
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Journal of Financial Crime Some full text available
The journal is essential reading for all those concerned with the prevention, detection and prosecution of financial crime and the protection of assets.

Journal of Financial Regulation and Compliance Some full text available
Journal of Financial Regulation and Compliance publishes expert analyses, reviews and case studies, as well as applied research on major developments in financial regulation. It consistently publishes authoritative, intelligent articles and research of direct relevance both to banking supervisors and the regulated institutions,

Journal of Human Resource Costing & Accounting Some full text available
The journal, which takes an international perspective, is designed primarily for academics and informed key HR practitioners. However, financial managers, line managers and consultants who need to understand current ideas, research and practice about Human Resource Costing and Accounting will also find it a useful tool.
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Journal of Intellectual Capital Some full text available
The journal publishes original research and case studies by academic, business and public sector contributors on intellectual capital strategies, approaches, frameworks, tools, techniques and technologies in order to increase the understanding of intellectual capital within the context of the modern knowledge economy.
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Journal of Investment Compliance Some full text available
The Journal of Investment Compliance (JOIC) is a quarterly professional journal covering regulatory and compliance issues relevant to broker-dealers, investment advisers, mutual funds, hedge funds and other types of investment companies in the principal financial markets of the world.


Journal of Money Laundering Control Some full text available
Journal of Money Laundering Control is the world's only quarterly, peer-reviewed journal designed to keep subscribers up to date with the latest law, regulation, techniques and best practice in the prevention, identification and prosecution of money laundering.

Journal of Property Finance Some full text available
The Journal aims to inform and encourage debate internationally between academics and practising professionals in all aspects of real estate research and practice.

Journal of Small Business and Enterprise Development Some full text available
The journal aims to enhance performance of enterprises and small businesses through detailed investigation and empirical analysis of the latest advances in entrepreneurship and SMEs.

Managerial Auditing Journal Some full text available
The Managerial Auditing Journal provides a dynamic global forum for the examination of current research and practice in auditing and assurance (internal and external; financial and non-financial). The journal addresses the relation between theory and practice by exploring trends, paradigms and perspectives, including the ethical, social, environmental and economic aspects of contemporary assurance, management performance and governance issues. The journal pushes new boundaries for audit and assurance research by seeking to identify new knowledge and practice through the promotion of a dialogue between academics and practitioners. 
Managerial Finance Some full text available

The journal aims to provide an international forum for the publication of high quality research in: finance, financial management, international finance, economics, banking, financial markets, financial institutions, financial strategy, accounting and management information, corporate finance, investments, real estate, insurance and risk management, global finance, financial education and all other issues related to finance.
note: Electronic Journal
Positive Accounting Theory: A Ten Year Perspective / Ross L. Watts, Jerold L. Zimmerman Some full text available
This paper reviews and critiques the positive accounting literature following publication of Watts and Zimmerman (1978, 1979). The 1978 paper helped generate the positive accounting literature which offers an explanation of accounting practice, suggests the importance of contracting costs, and has led to the discovery of some previously unknown empirical.
note: journals
Qualitative Research in Accounting & Management Some full text available
Qualitative Research in Accounting & Management aims to promote international and interdisciplinary research at the interface of accounting and management.

Society and Business Review Some full text available
Society and Business Review aims to cultivate and share knowledge and ideas in order to assist businesses to enhance their commitment in societies.

The Accounting Review Some full text available
The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable articles embraces any research methodology and any accounting-related subject. The primary criterion for publication in The Accounting Review is the significance of the contribution an article makes to the literature.

The Demand for and Supply of Accounting Theories: The Market for Excuses / Ross L. Watts, Jerold L. Zimmerman Some full text available
This paper addresses the questions of why accounting theories are predominantly normative and why no single theory is generally accepted. Accounting theories are analyzed as economic goods, produced in response to the demand for theories.
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The Implications of Accounting Distortions and Growth for Accruals and Profitability/Scott A. Richardson, Richard G. Sloan, Mark T. Soliman and ─░rem Tuna
This  document spells out that the accrual component of earnings is less persistent than the cash flow component of earnings.However, as to the explanation for this result. One stream of literature  lead in arguing that this result is attributable to accounting distortions.
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Standards

IAS Plus Some full text available
The IAS Plus website, maintained by Deloitte, provides the most comprehensive information on the Internet about international financial reporting. It is aimed at accounting professionals, businesses, financial analysts, standard-setters and regulators, and accounting educators and students. The site, which is totally free of charge, has a broad array of resources about the International Accounting Standards Board, International Financial Reporting Standards, and international accounting and auditing in general.

International Federation of Accountants Some full text available
As the global organization for the accountancy profession, IFAC is committed to protecting the public interest by developing high-quality international standards, promoting strong ethical values, encouraging quality practice, and supporting the development of all sectors of the profession around the world.

Legislation

Zimbabwe Companies Act [Chapter 24:03]
The Zimbabwe Companies Act [Chapter 24:03].

Dictionaries

Accounting Dictionary Some full text availableopenURL
This dictionary explains accounting terms.

Newspapers

Financial Gazette
The Financial Gazette, established in 1969, is a leading business and political newspaper in Southern Africa that is well known for its indepth and authoritative reportage that is anchored on providing timely, accurate, fair and balanced news.

Books

Accounting for Value/ Penman, Stephen Some full text available
First understand that, while this book deals with accounting, it is primarily a book on valuation, written for investors and those to whom they trust their savings: investment advisors, analysts, and portfolio managers. The book explains how to employ accounting to estimate share value. It embraces the fundamental investing approach identifi ed with Benjamin Graham, adapted to incorporate pertinent principles of modern fi nance. Fundamentalists distinguish price from

Penman, Stephen. Accounting for Value.
New York, NY, USA: Columbia University Press, 2011. p 8.
http://site.ebrary.com/lib/nustzw/Doc?id=10440257&ppg=8
Copyright © 2011. Columbia University Press. All rights reserved.
note: e-book
Accounting for Managers/Ramagopal, C. Some full text available
Aim of this book is to prepare ‘Managers of Tomorrow’ from the scratch in ‘Accounts’, in fact, from the fundamentals of Accounting — ‘Double Entry Principles’, with the perspective from the view point of Management, not from Accounting Professional.

Ramagopal, C.. Accounting for Managers.
Daryaganj, Delhi, IND: New Age International, 2009. p 8.
http://site.ebrary.com/lib/nustzw/Doc?id=10313232&ppg=8
Copyright © 2009. New Age International. All rights reserved.
note: e-book
Accounting for Managers/Ramagopal, C. Some full text available
Aim of this book is to prepare ‘Managers of Tomorrow’ from the scratch in ‘Accounts’, in fact, from the fundamentals of Accounting — ‘Double Entry Principles’, with the perspective from the view point of Management, not from Accounting Professional.

Ramagopal, C.. Accounting for Managers.
Daryaganj, Delhi, IND: New Age International, 2009. p 8.
http://site.ebrary.com/lib/nustzw/Doc?id=10313232&ppg=8
Copyright © 2009. New Age International. All rights reserved.
note: e-book
Advanced Cost Accounting/ Sharma, N.K./ Some full text available
  In modern world cost accounting mainly concerned with classification, accumulation, assignment and control of cost. Thus, cost accounting is directly concerned with control of inventories, pay role, overheads and other functional activities. Cost accounting is not independent from financial accounting. Rather it is an elaboration of financial accounting. Advanced study of cost accounting is called Advanced Costing. Following are some impottant objectives of advanced costing:

Sharma, N.K.. Advanced Cost Accounting.
Jaipur, IND: Global Media, 2010. p 1.
http://site.ebrary.com/lib/nustzw/Doc?id=10415647&ppg=6
note: e-book
Advances in management accounting / edited by Edited By Marc J. Epstein, John Y. Lee. Some full text available
"Advances in Management Accounting" ("AIMA") publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, "AIMA" is well poised to meet the needs of management accounting scholars.
note: dawnsonera e-book
Behavioral Management Accounting/ Riahi-Belkaoui. Some full text available
Management accounting deals with the provision of accounting and nonaccounting information to internal users for the purpose of facilitating their decision making. While technical in nature, management accounting still functions in a behavioral environment shaped by the behaviors of management accountants as producers of information and managers as internal users, as they react to the information produced or received, the context created, the attitudes and perceptions generated, and the outcomes desired. Accordingly, this book introduces the concept of “behavioral management accounting” as the study of the behaviors and behavioral contexts created by the production of management accounting information to be used by internal decision makers. Knowledge and appreciation of these behaviors and behavioral contexts contribute to the success and efficiency of management accounting in serving the goals of the firm. These behaviors and behavioral contexts are covered in ten chapters as follows:

Riahi-Belkaoui, Ahmed. Behavioral Management Accounting.
Westport, CT, USA: Greenwood Press, 2001. p vii.
http://site.ebrary.com/lib/nustzw/Doc?id=10005589&ppg=7
Copyright © 2001. Greenwood Press. All rights reserved.
note: e-book
Business Fundamentals Some full text available
GTP. Business Fundamentals, Connexions Web site.

http://cnx.org/content/col11227/1.4/, Oct 8, 2010.
Subject: Business
Keywords: business, business models, business plans, entrepreneurship, finance, global text project, growth strategies, information technology, international business, management, marketing, operations, products, services, start-ups, technology
note: ebook
Business intelligence in economic forecasting / edited by Jue Wang, Shouyang Wang. Some full text available
This book discusses a number of Business Intelligence techniques including neural networks and its various improvements, support vector machine, genetic programming, clustering analysis, TEI@I, fuzzy systems, and text mining".
note: dawnsonera e-book
Creative Accounting : Fraud and International Accounting Scandals/ Jones, Nick Jones, Michael Some full text available
The book aims to inform. The information is presented in as accessible a way as possible. There is a focus on presenting the big picture. The book should prove very interesting to readers. It provides a global approach to the topic. It covers 12 countries with representatives from Australasia (Australia), Asia (China, India and Japan), Europe (Germany, Greece, Italy, the Netherlands, Sweden, Spain and the UK) and North America (USA). It therefore represents leading global economies, developed and developing countries as well as the majority of the world’s population. In addition, there is a chapter dealing with bank failures in the recent credit crunch. The book is presented in three broad sections. In the first section I explore the basic themes which underpin the book. I examine the creative accounting environment, motives, methods and impression management. I site this within the academic

Jones, Nick; Jones, Michael. Creative Accounting : Fraud and International Accounting Scandals.
Hoboken, NJ, USA: Wiley, 2011. p 25.
http://site.ebrary.com/lib/nustzw/Doc?id=10515849&ppg=25
Copyright © 2011. Wiley. All rights reserved.
note: e-book
Financial Accounting/ Murthy, Guruprasad. Some full text available
This book is a triad module addressing the fundamental issue of making the learning of financial accounting as interesting, preferably enjoyable and as easy as possible

Author: Murthy, Guruprasad  
Publisher: Global Media
Original Publication Date: 2009
Subjects: Accounting.  

 
note: e-book
Financial management for decision makers / Peter Atrill Some full text available
Edition5th ed.
Descriptxxi, 596 p. ; 27 cm.
NoteIncludes index.
BibliographyIncludes bibliographical references.
SubjectAccounting.
 Decision making.
ISBN9780273717645 (pbk.)



Inside Accounting / by David Leung. Some full text available
This book examines the finance department of a commercial subsidiary company of a renowned UK scientific research organization. 
note: dawsonera e-book
Inter-Organizational Information Systems and Business Management / by Kishor Vaidya. Some full text available
"This book highlights the most influential organizational theories and their applications in Inter-Organizational Information Systems, providing theories that have been consistently tested and proven to be valid over time"
note: dawnsonera e-book
Introduction to Accounting/ Marriott, Pru Edwards, J.R. Mellett, Howard J. Some full text available
The authors have produced this book to provide an introduction to accounting that embraces the basic techniques and the underlying theoretical concepts and shows how these are applied in various circumstances. It is designed to meet the needs of both the non-specialist and those intending to specialize in accounting at undergraduate and postgraduate levels. To meet these objectives the text is fully illustrated with worked examples which are reinforced with student activities and end-of-chapter questions. Solutions to all activities are given at the end of each chapter and just over half of the answers to the end-of-chapter questions are provided in the Appendix at the end of the book. The remaining solutions to the end-of-chapter questions are included on

Marriott, Pru; Edwards, J.R.; Mellett, Howard J.. Introduction to Accounting.
London, GBR: SAGE Publications Inc. (US), 2002. p xiv.
http://site.ebrary.com/lib/nustzw/Doc?id=10256806&ppg=14
Copyright © 2002. SAGE Publications Inc. (US). All rights reserved.
note: e-book
Management information systems for enterprise applications / by Adamantios Koumpis. Some full text available
"This book provides the conceptual and methodological foundations that reflect interdisciplinary concerns regarding research in management information systems, investigating the future of management information systems by means of analyzing a variety of MIS and service-related concepts in a wide range of disciplines"
note: dawnsonera e-book
okhub Some full text availableopenURL

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Practical Financial Accounting : Advance Methods, Techniques and Practices/ Vataliya, K.S. Some full text available
Financial Accounting is an Important subject of modem world. That is why we bring out this book of Practical Financial Accounting with advance methods, Practices and in a inimitable style. The students businessmen, traders, industrialists and professionais must know financial accounting to real life situations. The book opens up the gateway of analysis to the world of accounting to those who go in for the study of accounting methods and techniques academically as well as practically. This book has been written in a "Teach Yoursdf" style strictly following a student friendly approach and essentially meant to serve the matter for their examination as a tutor at home.

Vataliya, K.S.. Practical Financial Accounting : Advance Methods, Techniques and Practices.
Jaipur, IND: Global Media, 2009. p 4.
http://site.ebrary.com/lib/nustzw/Doc?id=10415881&ppg=4
Copyright © 2009. Global Media. All rights reserved.
note: e-book
Principles of Business Statistics Some full text available
Mihai Nica, "Principles of Business Statistics," Connexions, August 5, 2009,
Subject: Mathematics and Statistics, Business
Research Methods in Accounting /Smith, Malcolm. Some full text available


The overall aim of this book is to facilitate the conduct of applied research studies in accounting.

Author: Smith, Malcolm  
Publisher: SAGE Publications Inc. (US)
Original Publication Date: 05/2003
Subjects: Accounting -- Research -- Methodology.  
 

 


note: e-book
Students' guide to accounting and financial reporting standards / by Geoff Black. Some full text available
"Students' Guide to Accounting and Financial Reporting Standards, 9th edition" is ideal for students of accounting and business studies at undergraduate level or those who are taking professional or technician level accounting courses. It will also be of use to postgraduate students and professional accountants. It is the market leading accounting standards text for students. Previous editions have gained the text a reputation for its up-to-date, comprehensive and accessible coverage of accounting standards. This new edition has been thoroughly revised to include an expanded review of international accounting standards and the 'convergence' process. Many actual company examples are used and the background to the standard setting process is explained.
note: dawnsonera e-book

Lecture Notes

Basic Accounting Lectures
 Miscellaneous free lecture notes on accounting.

Tutorials

OpenTuition.com
 OpenTuition.com is dedicated to providing all accountancy students throughout the world with the resources they need to study for the major accountancy qualifications, completely free of charge. Providing high quality study materials, believing that your success is our success!

Exam Papers

NUST Past Exam Papers - Accounting
NUST Past Exam Papers on Accounting

Almanacs & Yearbooks

Cambridge Journals Online for Accounting Some full text available
Cambridge Journals Online contain a wide range of peer reviewed journals. They cover Humanitties, Social Sciences, Science,Technology, Medicine, Economics, and Vetenary Science
Shadow credit and the private, middle market: Pre-crisis and post-crisis developments, data trends and two examples of private, non-bank lending Some full text available
This paper analyzes a particular segment of the US “shadow banking” market and its revival since the recent credit crisis, namely, lending to the private Middle Market, defined as financings of $5-100 million to non-public, unrated operating entities or pools of assets with not more than $50 million in earnings before interest, taxes, depreciation and amortization. The analysis includes a review survey of a segment of capital markets and primary evidence from direct participation in two examples of actual private, non-bank lending between 2011 and 2012 executed by a Middle Market US investment bank.
 
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Newspapers--International

A Modern History of Fiscal Prudence and Profligacy Resource contains video
As policymakers assess the need for fiscal austerity against the risk of triggering a recession, a new IMF study looks back at fiscal policy around the world since 1800 and provides insights from those who grappled with similar challenges in the past.


note: International Monetary Fund Video, Published on 28 Jan 2013

Organizations

Association of Accounting Technicians
 AAT is a leading qualification and membership body for accounting and finance staff in the UK.
Association of Chartered Certified Accountants
 ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. We aim to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management.
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