List of Titles

An analysis of the interpretation and application of anti-tax avoidance legislation in the Income Tax Act, 58 of 1962 (as amended)

- Denhere, Munyaradzi Blessing

Authors: Denhere, Munyaradzi Blessing
Date: 2023-03-31
Subjects: South Africa. Income Tax Act, 1962 , Income tax Law and legislation South Africa , Tax evasion South Africa , Tax assessment South Africa , Statutes South Africa Interpretation and construction
Language: English
Type: Academic theses , Master's theses , text
Identifier: http://hdl.handle.net/10962/419436 , vital:71644
Description: Assessed losses provide opportunities to avoid taxation by using various arrangements or transactions. Legislation has been introduced to combat these forms of tax avoidance, in the form of sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L. These sections have also frequently been considered by the courts. The research problem was therefore the analysis of the interaction and effect of the provisions in the Income Tax Act dealing with the use of assessed losses for the purpose of tax avoidance, and the case law interpretation of these provisions. The main goal of the research was to critically analyse the scope and effect of sections 20, 20A, and 103(2) and 102(4), and sections 80A to 80L of the Income Tax Act, dealing with assessed losses, together with the interpretation by the courts. The research was situated within the interpretative paradigm, adopted a qualitative approach, with a doctrinal methodology. As the research was carried out using only publicly available documents, no ethical considerations applied. In addressing the goal of the research, the thesis first discussed the concept of tax avoidance and its consequences. The two main interpretative approaches adopted by the courts, including with regard to tax provisions – the strict literal and the purposive approaches – were described. The thesis then proceeded to analyse sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L, together with the relevant case law, and in the case of sections 80A to 80L, with the use of a hypothetical example, to illustrate the application of the sections. The conclusion arrived at was that the sections discussed in the thesis are adequate to address the problem of the misuse of assessed losses to avoid tax. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
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Date Issued: 2023-03-31

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Knowledge, Attitudes and Perceptions of Breaking Bad News Among Paediatric Doctors in a South African Hospital

- Thaver, Linesri

Authors: Thaver, Linesri
Date: 2023-00
Subjects: Paediatrics and Child Health
Language: English
Type: Masters theses , text
Identifier: http://hdl.handle.net/11260/12709 , vital:76151
Description: Breaking bad news to patients is a difficult but regular task for doctors in clinical practice (Alshami et al. 2020). In paediatrics, doctors have the additional complexity of communicating difficult information with their young patients and their families (Mǎrginean et al. 2017). Despite this essential skill, clinicians are inadequately prepared, which can contribute to poor patient satisfaction and outcomes, litigation and negatively impact the treating clinician (Brown et al. 2009; Alshami et al. 2020). Aim: The study aimed to assess the knowledge regarding breaking bad news, as well as the attitude and perceptions towards breaking bad news among doctors working in the paediatric department at Dora Nginza Hospital, a regional teaching hospital in Gqeberha, South Africa, and compare the findings to the international literature. Approach: A mixed methods knowledge, attitudes and perceptions study using a self-administered questionnaire was conducted at the paediatric department at Dora Nginza Hospital. The survey population ranged from junior doctors to senior specialist paediatricians in the department. Data were analysed using descriptive statistics and compared to literature available from similar international studies. Impact of study: Despite the importance of this topic, there are limited studies based in South Africa and specifically in paediatrics, which creates a unique context for this study. The setting of Dora Nginza Hospital, with its diverse cultural background of both doctors and patients, provides vital insight into the local 3 challenges of breaking bad news in this context. The further impact of the predominantly junior staff in an overburdened system and the strategies implemented to break bad news in this context provided useful information to adapt protocols to be utilised in this setting. , Thesis (Masters) -- Faculty of Medicine and Health Sciences, 2023
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Date Issued: 2023-00

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The biology of Oreochromis mossambicus and vulnerability to the invasion of Oreochromis niloticus

- Mpanza, Nobuhle Phumzile

Authors: Mpanza, Nobuhle Phumzile
Date: 2022-10-14
Subjects: Ecomorphology , Mozambique tilapia , Nile tilapia , Introduced fishes , Predatory aquatic animals , Predation (Biology) , Otoliths , Von Bertalanffy function
Language: English
Type: Academic theses , Master's theses , text
Identifier: http://hdl.handle.net/10962/362983 , vital:65380
Description: Mozambique tilapia, Oreochromis mossambicus, a native southern African species now co-occurs with invasive Nile tilapia, Oreochromis niloticus throughout much of the distribution of the former. The spread of O. niloticus in South Africa has been attributed to escapees from aquaculture facilities, placing O. mossambicus at risk through competition for habitat and food resources, as well as through hybridisation. To better manage invasions, a comprehensive understanding of the biology, ecology and behaviour of both native and invasive species is required. The aim of this research was to comparatively assess the biology of O. mossambicus and O. niloticus, their food resource use characteristics and potential competitive interactions to infer impact risks associated with O. niloticus invasion dynamics. In addition to lack of sufficient autecological knowledge on O. niloticus in general, the challenge in the Eastern Cape is that relatively little regional knowledge is available on the biology and ecology of the native O. mossambicus. To address this, a total of 101 O. mossambicus individuals (32 - 297 mm LT) were sampled from the Sunday River catchment and their age and growth determined using sectioned sagittal otoliths. The largest female was 288.8 mm with a parameter estimate of LT (mm) = 272 (1-e-0.331(t=0.772)) and the largest male was 297 mm described as LT (mm) = 331.9 (1-e-0.167(t=1.192)). The growth parameter estimate age for combined sexes was best described as LT (mm) = 322.5 (1-e-0.201(t=1.027)). The growth rate was initially rapid for O. mossambicus and the asymptotic length reached after four years. The length-at-50% maturity was reached at 106.45 mm LT (R2 = 0.57) for the entire population. There was a significant difference (ᵡ2 = 8,047, df = 1, p-value = 0.0045) in the sex ratio between males and females which was skewed towards males 1:1.89 (F:M). Comparisons with O. niloticus were based on literature and these showed that O. niloticus had faster growth rates than O. mossambicus. These results serve as a baseline study in predicting the potential impacts of O. niloticus if it was to be introduced in the Eastern Cape region. Furthermore, although these two species are known to share habitat and food resources, feeding dynamics within the context of relative impact on prey resources, and competition potential between the species, are largely lacking. I used experimental functional response procedures to contrast the food consumption dynamics of each species and to assess for any multiple predator effects (MPEs) between these two closely related fishes. This was done by contrasting functional responses between individual species under single predator scenarios, predicted multiple predator functional response dynamics based on the individual species outputs, and actually observed functional responses under multiple predator conditions. Results showed that both Nile tilapia and Mozambique tilapia depicted a destabilizing Type II functional response. In both single and conspecific pairing Nile tilapia had significantly greater functional responses than Mozambique tilapia, hence greater overall predatory potential than its native congeneric Mozambique tilapia. Attack rates were also greater for Nile tilapia than Mozambique tilapia with both species showing similar handling times in single trials. However, no evidence for MPEs were detected, given lack of differences between predicted and observed functional responses under heterospecific conditions. These results suggest that Nile tilapia do not adjust their food intake in the presence of heterospecific competitors, but do consume more than Mozambique tilapia and are better at finding food when it is present at low densities. Feeding-related morphological characteristics may influence predatory performance of a species and can further provide information on the species’ capacity to locate, attack and consume different prey items. The feeding capacities between O. mossambicus and O. niloticus were compared based on morphological traits in order to determine whether differences existed, and if these differences place the invasive O. niloticus at an advantageous position in terms of resource acquisition and consumption over its native congener. Principal component analysis for functional morphology traits showed overlap between O. niloticus and O. mossambicus. Oreochromis niloticus had distinctively larger lower jaw closing force, gill resistance and gill raker length which facilitated greater feeding capacities for the invasive species over the native O. mossambicus. Trophic profiles depicted high dietary overlap between the two species. Although O. niloticus had a greater feeding capacity towards phytoplankton, plants, fish (ambush), fish (pursuit) and larvae, while O. mossambicus only showed greater feeding capacity towards zooplankton. While dietary overlap and similarities in morphological traits between native and invasive species may result in exploitative competition between the species, O. niloticus seems to be more versatile in its feeding and capable of consuming food web components that O. mossambicus may not be able to handle. , Thesis (MSc) -- Faculty of Science, Zoology and Entomology, 2022
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Date Issued: 2022-10-14

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The governance of schools for internally displaced learners in Puntland, Somalia: a top-down or bottom-up approach to education peacebuilding?

- Ramaite, Adivhaho Florence

Authors: Ramaite, Adivhaho Florence
Date: 2022-10-14
Subjects: Peace-building Somalia Puntland , Internally displaced persons Education Somalia Puntland , School management and organization Somalia Puntland , Educational governance , Top-down and bottom-up design
Language: English
Type: Academic theses , Master's theses , text
Identifier: http://hdl.handle.net/10962/406807 , vital:70309
Description: This study examines educational governance in schools for internally displaced learners in Puntland, Somalia. Many Somalis have been internally displaced from the south and central of Somalia and neighbouring regions because of armed insurgence, as well as climate and ecological disasters. Communities of internally displaced Somalis who have settled in the north-eastern region of Somalia, together with the Ministry of Education and nongovernmental organisations such as Relief International, have established schools for internally displaced learners. The study uses interviews with teachers, school principals and school committee members to examine their experiences of how schools are governed, specifically in terms of the bottom-up and top-down approaches to peacebuilding education. This research study is the first of its kind to examine the experiences of education actors in internally displaced person schools in Somalia. It provides crucial, new information on northern NGOs and how they shape the governance of knowledge and resources in Somali schools and how Somali education actors interpret and respond to these interventions. Drawing on education studies and international relations, it develops a transdisciplinary framing of peacebuilding education and specifically focuses on the top-down and bottom-up approaches to peacebuilding education provision. It weaves these two disciplinary perspectives together to help establish the implications of the security sector in education and broadly post-conflict reconstruction. The study finds that donors, international NGOs and government actors use a top-down approach to education, which may sit at odds with local needs and priorities. It finds that Somali knowledge and values are marginalised in the curriculum and teachers’ professional development and that the distribution of resources such as teacher salaries and school feeding programmes is fragmented, opaque and lacking in accountability. The study emphasises that the exclusion of local voices may further contribute to the causes underlying conflict. , Thesis (MA) -- Faculty of Humanities, Political and International Studies, 2022
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Date Issued: 2022-10-14

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An inquiry into how Inter Press Service Africa makes alternative news from the Global South

- Chiwota, Elijah

Authors: Chiwota, Elijah
Date: 2021-10-29
Subjects: Inter Press Service. Regional Centre for Africa , Workshop on the New World Information and Communication Order (1980 : Geneva, Switzerland) , Sustainable Development Goals Fund , Mass media Political aspects , Radicalism and the press , Mass media and globalization , Hegemony Political aspects , Counter hegemony
Language: English
Type: Master's theses , text
Identifier: http://hdl.handle.net/10962/192203 , vital:45205
Description: An inquiry into how Inter Press Service (IPS) Africa makes alternative news from the Global South, is a study of a news agency that seeks to reverse the flows of information which predominantly comes from the Global North and by doing so carries the interests of the Global North (Boyd-Barrett, 2003). IPS was founded in 1964 by an international co-operative of journalists in the aftermath of the Cuban Revolution. At the same time, struggles for decolonization were at their peak in Africa and Asia. IPS promotes journalism for South-South co-operation and horizontal communication -- ideas that coincidentally found resonance in the debates for the New World Information and Communication Order (NWICO) that took place under the auspices of the United Nations Scientific and Cultural Organization (UNESCO) in 1980 (MacBride, 1980). As a regional centre of the IPS and a news agency of the Global South, IPS Africa is an alternative to international news agencies whose reports on Africa are characterised by representations of the other with a narrow focus on natural disasters, poverty, disease, and conflict. To counter this, IPS Africa developed alternative ways of news making from the Global South that focuses on highlighting the United Nations Sustainable Development Goals (SDGs) as one of the strategies to end poverty and promote sustainable development and to recognize the centrality of global partnerships for sustainable development. IPS African stories are written by local journalists who are familiar with the context under which they report. These stories can be described using the lenses of radical media content. IPS Africa is a not-for-profit news agency that makes news based on its organizational themes. Some of the stories emanate from reporters and editors who investigate development issues in their communities and link these to global events and developments. The study draws on Atton (2001) model of alternative and radical media to identify characteristics that include radical content and news values. A social realist approach is used in the study and the qualitative methods used are the analysis of documents, in-depth interviews, and textual analysis. The findings conclude that although a non-profit, IPS Africa can be described as a hybrid media organization in that it is a traditional news agency, with a management structure with board members, who contract freelance journalists to write copy. However, more meaning is found in the radical content of its stories. Despite being firmly rooted in its mission of “telling Africa’s untold stories,” the news agency has insufficient human and financial resources. Consequently, it faces sustainability and viability problems because of its over-reliance on external support through donor funds. , Thesis (MA) -- Faculty of Humanities, Journalsim and Media Studies, 2021
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Date Issued: 2021-10-29

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An analysis of ways in which the South African tax system could be simplified

- Young, Gail Jeni

Authors: Young, Gail Jeni
Date: 2021-04
Subjects: Taxation -- Law and legislation -- South Africa , Income tax -- Law and legislation -- South Africa , South African Revenue Service , Tax administration and procedure -- South Africa , Tax accounting -- South Africa
Language: English
Type: thesis , text , Masters , MCom
Identifier: http://hdl.handle.net/10962/178235 , vital:42923
Description: It has been said that the fundamental paradox of tax simplification is that, despite consensus, almost every year tax rules become more complex. This thesis considers tax simplification measures which have been implemented internationally, in order to provide a basis for an analysis of ways in which the South African tax system could be simplified. A doctrinal methodology is applied, and an analysis is carried out of possible tax simplification measures, based on the commentary of experts in the field of tax law. Simplification measures adopted in the United Kingdom, Australia, the United States of America, Egypt, and certain European countries are discussed, together with their possible adoption in South Africa. Tax simplification has a broad scope. This research identifies four areas in which the South African tax system could simplified: the simplification of tax legislation, addressing the role of accounting in the simplification process, reducing the number of taxes currently levied, and finally addressing the complexities evident in the SARS e-filing system. This thesis illustrates several measures which could be used to address the current areas of complexity. Re-writing tax legislation to assist the understanding of taxpayers is suggested. An increase in the inclusion rate for individuals of capital gains in taxable income from 40% to 60% is suggested, to compensate for the loss of revenue due to the recommended repeal of donations tax and estate duty. Aligning tax legislation with accounting standards is identified as a possible area for simplification, as there are many similarities between the two systems. To address the usability of SARS’ e-filing platform, suggestions are made regarding the further pre-population of returns, introducing e-invoicing and providing a “sandbox” function that taxpayers could use to familiarise themselves with how e-filing works. This research highlights tax simplification as a process that needs to be prioritized in order to achieve the associated benefits. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2021
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Date Issued: 2021-04

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The design of a youth activity Centre for Parkside, East London

- De Lange, Natasha

Authors: De Lange, Natasha
Date: 2021-04
Subjects: Youth centers -- South Africa -- East London -- Designs and plans , Community centers -- South Africa -- East London
Language: English
Type: Master's theses , text
Identifier: http://hdl.handle.net/10948/57479 , vital:57880
Description: The identity of youth is an important developmental pro - cess in young people’s lives. Youth Centres in South Africa mainly focus on reproductive health services and as a result thereof, are experiencing low visitor num - bers and failing to captivate the youth whom they aim to serve. The very nature in which this takes place today, opens the door for an architectural intervention that has the potential to facilitate and improve this process. This thesis aims to address the issues that today’s youth faces by looking at the metaphorical representa - tion of the ‘street’ as the current place where the youth of today spend their time testing and developing their identity. It aims to rethink the youth centre as a place that combines youth culture and architecture to create a space which provides adequate recreational opportu - nities, and through which youths can reconnect to their surroundings - giving them a much-needed sense of place and identity within the ever-changing city. The idea is ultimately to design a Youth Activity Centre for the Parkside neighbourhood in East London - a de - sign which can express how youth identity can impact architecture in a way that can benefit the development of youth’s identity, and which can re-animate the nature of the ‘street’ through architecture. , Thesis (MArch) -- Faculty of Engineering, the Built Environment and Information Technology, School of Architecture, 2021
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Date Issued: 2021-04

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Factors influencing rentention of academic staff at South African higher education institutions

- Maphiri, Thabiso

Authors: Maphiri, Thabiso
Date: 2020-04
Subjects: Grahamstown (South Africa) , Eastern Cape (South Africa) , South Africa
Language: English
Type: Master's theses , text
Identifier: http://hdl.handle.net/10948/54739 , vital:47653
Description: The study investigated the factors influencing retention of academic staff at South African Higher Education Institutions (HEIs). The Job Embeddedness theory and Herzberg’s theory on retention were used to explore the retention of employees with special focus on the challenges and strategies of enhancing retention. The study adopted desktop research to explore the retention of academic staff in HEIs. This study discussed the challenges and factors influencing staff retention in universities and Technical and Vocational Education and Training colleges (TVETs) in South Africa. The findings of the study revealed that the challenges that impede staff retention include a lack of capacity; massification of tertiary education; transformation of higher education; redressing historical imbalances; staff turnover; a lack of mentoring and coaching; and the impossibility to satisfy everyone’s needs. The study identified strategies that can be adopted to enhance staff retention that focus on remuneration and compensation; professional development; workplace climate; appointments and promotions; institutional governance; institutional infrastructure and adaptation to change. Factors that contribute to effective staff retention were also identified as organisational culture; the rewards system; mentoring and development programmes; retention tracking, recruitment; selection; the life cycle of an employee; onboarding; performance management systems, career management, bureaucratic organisational structures; and effective support from Deans and Vice-Chancellors. Lastly, the study recommended the following on how HEIs can retain their academic staff: career advancement opportunities to boost morale and loyalty of the staff; mentoring and coaching provided to the junior staff by the senior staff; job satisfaction through the provision of remuneration and rewarding performance; and implementing sound performance management and appraisal systems. , Thesis (MA) -- Faculty of Humanities, School of Governmental and Social Sciences, 2020
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Date Issued: 2020-04

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An exploration of the role of community Public Private Partnerships (CPPP) in local economic development in KeiskamamHoek dairy enterprise in the Eastern Cape Province

- Bungu, B

Authors: Bungu, B
Date: 2016-06
Subjects: Economic development
Language: English
Type: Master's theses
Identifier: http://hdl.handle.net/10353/24387 , vital:62723
Description: When government partners with communities, and the private sector, deliberating on matters that are aimed at advancing the local social-economic conditions, that is defined as Local Economic Development (Gqezengele, 2014). The municipalities are obligated by the Constitution of the Republic of South Africa (1996) to manage the process of Local Economic Development (LED) in order to stimulate social and economic development. Enriched capacity of municipalities to exploit economic prospects for sustainable employment and enterprise growth will lead to the successful and improved welfare of communities around South Africa (SALGA, (2011). In trying to define the concept of Community Public Private Partnerships (CPPP), the researcher will first define the Private Public Partnerships (PPP) as the model that has been researched by many. PPP is defined as the medium to long-term arrangement entered into by the Public and the Private sector wherein some of the services responsibilities of the Public sector are offered by the private sector, with a clear contract on common goals for provision of public infrastructure or Public service. In a PPP, the private party carries out the major commercial, practical and operating threats in the enterprise, funding, structure and activities of a project, (ppp, 2015) The PPPs can happen in two forms: where the private party executes the municipal role, or where the private party obtains the usage of municipal property for its own money-making purpose, (ppp, 2015). The PPPs can comprise many different size range of enterprises and bring solid Local Economic Development spin-offs to the targeted people. On defining the Community, it is important to note that in the local government sector, the word community is sometimes used interchangeably with the word citizen. Citizens are described as the residents of a ward (SALGA, 2011). Through the Integrated Development Plans (IDP), the government is compelled to involve the communities, by giving them opportunities to voice their needs and also through other Public participation programmes. Largely, literature has a lot of information on PPP; however, there is a new approach to PPP which focuses on organized communities as members/shareholders of CPPP rather than them being made labourers only (Kula Group, 2010). This helps municipalities to move away from executing small scale projects that are not sustainable, thus driving them to focus on large scale programmes that are sustainable and have multiple effects, skills transfer, wealth creation and sustainable job creation. In the context of the explanations given above, Community Public Private Partnerships (CPPP) can, therefore, be defined as the enterprise between government, private sector or business, communities (cooperatives) and the municipality. The different role players that are mentioned above contribute meaningfully in their areas of expertise, and LED initiatives advance the lives of the local communities. Partnering with the communities is very crucial in local government in the sense that development occurs in the communities; therefore, local people need to be involved for ownership and community buy-in. This will also serve as a clear indication that communities are given an opportunity to participate in the business of their government. The study is aimed at exploring the Community Public Private Partnerships (CPPP) as a feasible method of implementing sustainable local economic development programmes that will have a substantial bearing on community livelihoods. An exploratory study, as explained by Bless and Higson-Smith (1995), this research was conducted to gain insight into CPPP phenomena as well as how communities and local municipalities can leverage it as an option in local economic development. The case study of Keiskammahoek Dairy Enterprise in Amahlathi was used. , Thesis (MPA) -- Faculty of Management and Commerce, 2016
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Date Issued: 2016-06

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Training course design for youth in correctional institutions in Cape Town

- Le Grange, Paul Vincent

Authors: Le Grange, Paul Vincent
Date: 2001-01
Subjects: Juvenile delinquents-Rehabilitation--South Africa--Cape Town , Conflict management--Study and teaching--South Africa--Cape Town , Diversion program
Language: English
Type: Master's theses , text
Identifier: http://hdl.handle.net/10948/54993 , vital:48737
Description: Thesis (M.Phil) -- Faculty of Arts, History and Political Studies, 2001 , Conflict resolution skills are essential skills to help to transform the lives of young people whose lives have been uprooted by a predominant culture of violence pervading their communities. May die or are seriously injured daily as territorial wars are waged in correctional institutions. Most of the youths come from violent communities and either experience or are exposed to excessive violence daily. They witness patterns of conflict resolutions that they eventually practice themselves many seldom encounter situations in which alternative approaches to conflict resolution are demostrated.Those who are aware of alternatives have not able to develop the necessary tools to personally implement those altenatives. Bosasa, as a relatively new secure care institution, faces not only an enormous task of avoiding the difficulties that so many correctional institutions have experienced, but also an opportunity denied to other institutions, introducing the life skills education programmes, was an important step towards achieving this goal.The situation is further compounded by the courts and is very uncertain.many of the cases for which these young people have been arrested,however usually take months before sentencing is passed.This creates an ideal opportunity for sustained life skills education intervention and helps the careworker to better understand these youth.
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Date Issued: 2001-01

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