What tool is he using. In an e-commerce presence map, the activity includes the methods used to reach stakeholders and customers, including desktop and mobile platforms, social media sites such as Instagram or Facebook, blogs, magazines, radio stations, and TV stations? -no upfront fee may be required Which is an advantage of the corporate form of business ownership? Operating cash flow is cash generated from the normal operating processes of a business and can be found in the cash flow statement. \qquad\text{Loss on sale of equipment}&&\underline{\text{\hspace{17pt}(2,100)}}\\ $$, Triangle MNP has vertices Companies racing against rivals for global market leadership need strategic alliances and collaborative partnerships with companies in foreign countries to: get into critical country markets quickly, gain inside knowledge about unfamiliar markets and cultures, and access valuable skills and competencies that are concentrated in particular geographic locations. c. credit Petty Cash $200. Explain. More than one answer may be correct. What agency did the act give this responsibility to? The best offensives tend to incorporate the following EXCEPT:, Once a company has decided to employ a particular generic competitive strategy, then it must An isosceles triangle ABC is formed by these lines: (AB) is LLCs do have to submit articles of organization and an operating agreement, but do not have to: The joining of two firms in the same industry is a(n) _______ merger. In which of the following cases are late-mover advantages (or first-mover disadvantages) NOT likely to arise? Start at the top of the managerial hierarchy. An evil twin attack that broadcasts a legitimate SSID for an unauthorized network is an example of Which one of the following is an administrative control that can protect the confidentiality of information? Because when to make a strategic move can be just as important as what move to make, a company's best option with respect to timing is: to carefully weigh the first-mover advantages against the first-mover disadvantages and act accordingly. WebStudy with Quizlet and memorize flashcards containing terms like b, e, c and more. The material used to make a couch is a(n) _______ cost of the customer placing the order. 2. $y=x^{2}$ and $y=8 x^{2}$ to the right of x=1; about the x-axis. c. Purchased equipment costing $113,250 by paying$43,250 cash and signing a long-term note payable for the balance. A. The Domer Industries risk assessment team recently conducted a qualitative risk assessment and developed a matrix similar to the one shown below. Providing distribution managers with real-time information about where products are in the logistics process is one of the ways a supply chain management system maximizes efficiency. It is estimated that the dogs will arrive independently and randomly throughout the day at a rate of one dog every 6 minutes according to a Poisson distribution. What type of risk management strategy is Mike pursuing? On an e-commerce presence map, what is presence? Which of the following is a benefit to utilizing employee scheduling software? and more. WebStudy with Quizlet and memorize flashcards containing terms like Which of the following is true with regard to strategic planning? Given the information in the following table, is Jos maximizing utility? Metrics that correspond to social media goals can serve as key-performance indicators (KPIs) for them. WebStudy with Quizlet and memorize flashcards containing terms like True or false: Children develop prosocial behavior when they see adults in conflict., True or false: To facilitate children's enactments, the teacher needs to provide simple, durable props., True or false: Enactment enables children to explore feelings, emotions and ideas. Many franchises are expanding internationally because: -some offer financial support to aspiring business owners 57. What pillar of information security has most likely been violated? Any item for which cost data is desired is called a(n) _________________. More than one answer may be correct. A. Which system is able to create purchase orders, manage inventory, and forecast future inventory needs? |----------|--------|----------|---------------|-------------------------------| Gary is implementing a new RAID-based disk system designed to keep a server up and running even in the event of a single disk failure. A system that keeps track of which required online training courses, A system that alerts, A system that works. - What is the total amount of assets the firm owns? 86. Option A would have an initial lower cost but would require a significant expenditure for rebuilding after 4 years. Assuming a corporation has not sold stock to the public, conducting corporate business is straightforward. 65. m. Declared and paid cash dividends of $53,600. a. issuance of common stock a. credit Miscellaneous Expenses $200. What law requires the institutions to send Gary these notices? Every year, Gary receives privacy notices in the mail from financial institutions where he has accounts. A. \text{Operating expenses}\\ If the new Social Media Director is able to recreate that level of engagement, The organization may be targeting the wrong audience with their sponsored posts, A social media information system (SMIS) is composed of three parts, which are. when monitoring a large number of employees is not practical, when employee privacy is a serious concern. WebStudy with Quizlet and memorize flashcards containing terms like Business Cycles, Capital, Imagine the following: New sources of energy have become marketable and the industries involved have hired thousands to operate the emergence of new businesses. 87. increase the conversion rate of its social media posts to interactions with users. WebStudy with Quizlet and memorize flashcards containing terms like 1. Firms with weaknesses in areas where the challenger is strong. understanding of its business environment and resources. Assuming a corporation has not sold stock to the public, conducting corporate business is straightforward. \text{Accounts receivable}&\text{\hspace{10pt}77,100}&\text{\hspace{10pt}80,750}\\ WebStudy with Quizlet and memorize flashcards containing terms like Statement of Cash Flows, Categories of Cash Inflows and Outflows, The Cash Flow Statement helps users assess and more. 34. Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Claudia Bienias Gilbertson, Debra Gentene, Mark W Lehman, Fundamentals of Financial Management, Concise Edition, Daniel F Viele, David H Marshall, Wayne W McManus, Shandra Corporation (a U.S.-based company) expects to order goods from a foreign supplier at a price of 100,000 pounds, with delivery and payment to be made on April 20. Of the companies listed below, which three are the most influential global e-commerce organization(s) in 2019, according to a graphic provided by Statista? Gathering leads on a company website, selling products and keeping up to date on news via email, and chat rooms all serve as examples of using ______ to assist franchisees and customers. 52. Answer the following questions. Briefly explain the three major types of international credit markets. Prepare a complete statement of cash flows using a spreadsheet as in the previous exhibit using the *indirect method*. WebCorporations can only deduct net operating losses going back two years and forward 20 years. In each of the following situations, determine the amount of the deductible health What is an important step in integrating cloud computing into a business's IT structure? More than one answer may be correct. A primary reason for why mergers and acquisitions sometimes fail is due to the: misinterpretation of the cultural differences, like employee disenchantment and low morale, differences in management styles and operating procedures, and operations integration decision mistakes. to help protect an organization's IT infrastructure from security breaches by offering guidelines on IT infrastructure protection. M ( 1,4 ) , N ( 3,1 ) , \text { and } P ( 5,3 ) Alan works for an e-commerce company that recently had some content stolen by another website and republished without permission. Which of the following is NOT a typical reason that many alliances prove unstable or break apart? frequently do not produce the hoped-for outcomes. What is the formula used to determine risk? Which of the following is a benefit to utilizing employee scheduling software? extra time for family activities, and low overhead expenses are all advantages of _____ - _____ franchises. Roughly one of every three re-commerce customers today belong to which market segment or category of consumers? C. Derive the annualized loss expectancy. Yolanda is writing a document that will provide configuration informmation regarding the minimum level of security that every system in the organization must meet. 31. Did the company pour too many resources into getting ahead of the market opportunity? More than one answer may be correct. | Annual cash outflows | $30,000 |$31,000 | a. B. operating cash flow minus cash flow to creditors. Fundamentals of Financial Management, Concise Edition, Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Domain 6: Occupational Health and Ergonomics. Frank discovers a keylogger hidden on the laptop of his company's chief executive officer. What principle of information security is Susan trying to enforce? $$ The facility includes HVAC, power, and communications circuits but no hardware. Bill tracks products ordered from vendors which will be billed when received. secure a dependable, high-speed Internet service, The first modern transaction processing system was. Which one of the following actions is not normally part of the project scope and planning phase of business continuity planning? List of individuals who should be notified of an emergency incident. Because owners are only responsible for losses up to the amount they have invested in a corporation, limited liability is considered: True or false: Partnerships are less likely to survive than sole proprietorships. A partnership where all owners share in operating the business and in assuming unlimited liability for the business's debts is a: Termination of a partnership is difficult without a(n) ______ agreement. What was a benefit of Square Inc. that differentiated it from the other POS systems that were available at the time it first launched? A company spends $100,000 on advertising and marketing in one month. A Credit Side B. websites, email, social media sites, and offline media. B. the cost assigned to the land excludes the cost of the old Microsoft pleaded for its deal on the day of the Phase 2 decision last month, but now the gloves are well and truly off. QN=106 Prepaid expenses, depreciation, accrued expenses, unearned revenues, and accrued revenues are all examples of: the entry to record payment of these wages on the following January 5 would include: a. Which of the following must remain confidential to achieve cybersecurity goals? C) in either March or July. More than one answer may be correct. Health and fitness application developer. Conversations and interactions on social media are not part of the information provided to organizations. Ryan is a security risk analyst for an insurance company. It is both a major goal and a requirement for cybersecurity. Which of the following would be considered a benefit in a cost-benefit analysis? You smell smoke in the cockpit. Mary is helping a computer user who sees the following message appear on his computer screen. WebStudy with Quizlet and memorize flashcards containing terms like True or false: Children develop prosocial behavior when they see adults in conflict., True or false: To facilitate children's enactments, the teacher needs to provide simple, durable props., True or false: Enactment enables children to explore feelings, emotions and ideas. Refer to page 19 in book. Tom is planning to terminate an employee this afternoon for fraud and expects that the meeting will be somewhat hostile. Minimizing the amount of resources that the partners commit to the alliance. | Salvage value | $0 |$8,000 | WebStudy with Quizlet and memorize flashcards containing terms like Statement of Cash Flows, Categories of Cash Inflows and Outflows, The Cash Flow Statement helps users assess and more. An organization is said to have "e-commerce universality" if it has a strong online presence that enables it to quickly sell its products and/or services to almost anyone, regardless of the time or their location. She is concerned that the activities of her site may fall under the jurisdiction of the Children's Online Privacy Protection Act (COPPA). Click on the companys particular industry behind the heading Industry. Perform instructions (b), (c), and (d). Customer acquisition cost (CAC) is a metric that is used by e-commerce companies and other sales related organizations to assess the costs associated with convincing a potential customer to purchase a service or product. Dr. Tarun Gupta, a Michigan vet, is running a rabies vaccination clinic for dogs at the local grade school. 49. millions of diverse users across the globe are active participants. file written resolutions. More than one answer may be correct. Which of the following is NOT a prime example of a blue-ocean market strategy? Following a bumpy launch week that saw frequent server trouble and bloated player queues, Blizzard has announced that over 25 million Overwatch 2 players have logged on in its first 10 days. the logins and passwords of authorized users, private or sensitive data and information, the specifications of the organization's IT systems. More than one answer may be correct. More than one answer may be correct. Find the vertices of M'N'P' after each rotation about the origin. - How much debt is used to finance the firm? C) in either March or July. Ben is designing a messaging system for a bank and would like to include a feature that allows the recipient of a message to prove to a third party that the message did indeed come from the purported originator. You are completing your business continuity planning effort and have decided that you wish to accept one of the risks. HAL Systems recently decided to stop offering public NTP services because of a fear that its NTP servers would be used in amplification DDoS attacks. Social media provides companies with a rich collection of user data and personalized content, Social media provides companies with analytics tools to identify top consumers, Social media as part of a target marketing strategy often results in sales increases. WebStudy with Quizlet and memorize flashcards containing terms like The standard T account includes all of the following EXCEPT A. Franchisors often use technology to meet the needs of both their customers and their _____ because technology makes communication faster and more widespread. A franchise owner will experience the coattail effect when: _____ owned businesses are growing at more than the national rate. 3. One month, she spends $2,800 to promote her shop on Etsy and other social media sites. The result of two firms joining to form one is called a(n): One company's purchase of the property and obligations of another company is a(n) ________. Limited liability. Extensive paperwork. According to GAAP, when is income reported? \begin{array}{c} A unique government creation that looks like a corporation but is taxed like sole proprietorships and partnerships is: An LLC submits a written operating agreement, similar to a(n) __________ agreement, describing how the company is to be operated. There are two broad classifications of costs: manufacturing costs and __________________ costs. Which type of business impact assessment tool is most appropriate when attempting to evaluate the impact of a failure on customer confidence? - What is the total amount of assets the firm owns? Which of the following is an example of management inconsistency that employee scheduling software is designed to eliminate? Becka recently signed a contract with an alternate data processing facility that will provide her company with space in the event of a disaster. What type of audit might you request to meet this goal? Salespeople are able to easily ring up and total customers purchases, as well as communicate with other associates at different machines. WebStudy with Quizlet and memorize flashcards containing terms like All income statement accounts will be closed at the end of the period., assets liabilities and owner's equity are permanent (real) accounts and do not get closed at the end of the period, balance sheet accounts and more. Fantastic Furniture makes custom order couches. The big risk of employing an outsourcing strategy is: hollowing out a firm's own capabilities and losing touch with activities and expertise that contribute fundamentally to the firm's competitiveness and market success. D. dividends paid minus net new equity raised. Strategic offensives should, as a general rule, be based on: exploiting a company's strongest competitive assetsits most valuable resources and capabilities. accessing the communications of an organization without authorization. Following a bumpy launch week that saw frequent server trouble and bloated player queues, Blizzard has announced that over 25 million Overwatch 2 players have logged on in its first 10 days. In which of the following situations does remote desktop software have advantage over employee monitoring software? Lower failure rate Which one of the following control categories does not accurately describe a fence around a facility? 46. The cash flow that results from the firm's day-to-day activities of producing and selling is called: - is a sign of trouble if negative over a long period of time. Those who have a checking or savings account, but also use financial alternatives like check cashing services are considered underbanked. "Sinc She is implementing a new student information system and is testing the code to ensure that students are not able to alter their own grades. WebStudy with Quizlet and memorize flashcards containing terms like Some popular social media management systems are becoming more difficult to manage because, What is the benefit to using social media for conducting market research?, If an organization wants to increase user engagement on social media, it wants to and more. Which of the following statements explain why data and procedures are studied as one social media information system (SMIS) component? WebStudy with Quizlet and memorize flashcards containing terms like The standard T account includes all of the following EXCEPT A. Why is it important to preserve the integrity of data, information, and systems? Which of these are advantages of a limited liability companies? A company racing to seize opportunities on the frontiers of advancing technology often utilizes strategic alliances and collaborative partnerships to: help master new technologies and build new expertise and competencies, establish a stronger beachhead for participating in the target industry, and open up broader opportunities in the target industry. Any resumes that do not fit within these parameters are not scheduled for in-person interviews. Write a short song or jingle that explains why and how entrepreneurs do what they do. \begin{array}{lcc} How would you expect the components of return on investment to be different for a mostly Internet-based retailer. True or false: If producers, consumers, or workers with similar needs pool their resources for mutual gain, they have created a franchise. 24. What important function do senior managers normally fill on a business continuity planning team? When opportunities exist for a blue-ocean strategy to invent a new industry or distinctive market segment that creates altogether new demand. $$ Which one of the following is not normally included in business continuity plan documentation? Renee is designing the long-term security plan for her organization and has a three-to five-year planning horizon. **Analyzing Visuals** Look at Figure 3.7 on page 80. What is the name of this rule? What is the benefit to using social media for conducting market research? Since the Option B machine is of initial higher quality, it is expected to have a salvage value at the end of its useful life. C. Transmission of information over the provider's network by a customer. \begin{array}{lrr} Which two sides of the triangle are equal in length? A company purchased a 12 month insurance policy on October 1 at a cost of $1,200. A. indirect B. period C. direct D. common, A cost that can be easily and conveniently traced to a specific cost object is a(n) _____ cost WebStudy with Quizlet and memorize flashcards containing terms like false, , boss and more. True or false: The finished product of one company can become raw materials for another company. The difference between a merger and an acquisition relates to: the details of ownership, management control, and the financial arrangements. They will be able to do additional tasks on their mobile phones, They will face additional work demands on their personal time. Verifying that users are authorized to access systems, data, and resources is fundamental to preventing their unauthorized use. $$ \textbf{For Current Year Ended December 31}\\ 20. More than one answer may be correct. An advantage of the corporate form of business is that limited liability allows it to: A unique government creation that looks like a corporation but is taxed like a sole proprietorship or partnership is called a(n) _______ corporation. \text{Retained earnings}&\underline{\text{\hspace{5pt}230,000}}&\underline{\text{\hspace{5pt}125,500}}\\ Which one of the following organizations would not be automatically subject to the terms of HIPAA if they engage in electronic transactions? Unlimited liability as it relates to sole proprietorships is the risk of loss of ________ assets beyond the assets of the business. B. the cost assigned to the land excludes the cost of the old E-commerce allows organizations to reach consumers across the globe, Using e-commerce, E-commerce technology. More than one answer may be correct. An alliance becomes "strategic" as opposed to just a convenient business arrangement when it serves strategic purposes such as when designed to help: are highly selective, focusing on particular value chain activities and on obtaining a particular competitive benefit, thereby enabling the firm to build on its strengths and to learn. The loss on the cash sale of equipment was $2,100 (details in b). -it is state chartered (Check all that apply. a. issuance of common stock a. credit Miscellaneous Expenses $200. Bobbi is investigating a security incident and discovers that an attacker began with a normal user account but managed to exploit a system vulnerability to provide that account with administrative rights. 27. Direct materials and direct labor are both ______ costs. More than one answer may be correct. c.gross profit. What metrics does the tweet activity dashboard provide on every tweet? 37. Shareholders B. What would be his best option? Should you land the plane immediately? The range of activities the firm performs internally and the breadth of its product offerings, the extent of its geographic market, and its mix of businesses. Which of the following statements about m-commerce are true? \text{Short-term notes payable}&\underline{\text{\hspace{10pt}15,000}}&\underline{\text{\hspace{10pt}10,000}}\\ What type of risk management strategy did HAL pursue with respect to its NTP serrvices? 25. More than one answer may be correct. B. operating cash flow minus cash flow to creditors. To calculate the degree of operating leverage, divide _____________ ______________ by net operating income. people, data and procedures, and hardware and software. A merger between a soft drink company and an artificial sweetener maker could be considered a(n) __________ merger. 77. f. Issued 3,000 shares of common stock for $15 cash per share. Tom is considering locating a business in the downtown area of Miami, Florida. On February 20, when the spot rate is $1.00 per pound, Shandra purchases a two-month call option on 100,000 pounds and designates this option as a cash flow hedge of a forecasted foreign currency transaction. 4. WebStudy with Quizlet and memorize flashcards containing terms like Which of the following is true with regard to strategic planning? 61. QN=106 Prepaid expenses, depreciation, accrued expenses, unearned revenues, and accrued revenues are all examples of: the entry to record payment of these wages on the following January 5 would include: a. a data point that can be analyzed is recorded. Using employee monitoring software, an administrator can view real-time, time-lapsed, or intermittent computer screenshots of a large group of employees. More than one answer may be correct. These assets lose their usefulness and value if their consistency, accuracy, or dependability is compromised. Announcing strong quarterly earnings potential to financial analysts. A major disadvantage of the corporate form deals with the tax situation called ___________ taxation. $$ One month, she spends $2,800 to promote her shop on Etsy and other social media sites. Identifying logistical problems is an important function of data analytics. Gazelle Corporations current-year income statement, comparative balance sheets, and additional information follow. 62. each time the cash drawer was opened, the register rang, alerting a shop owner to register activity. 94. ), Place the steps in the adjusting process in the correct order in which they would be performed., A 12-month insurance policy was purchased on Dec. 1 for $3,600 and the Robert is responsible for securing systems used to process credit card information. What is the correct term for the small computer within a smartphone that analyzes the sounds entering your phone through the analog/digital converter? He is coordingating the meeting with Human Resources and wants to protect the company against damage. Cost of Goods Sold - COGS: Cost of goods sold (COGS) is the direct costs attributable to the production of the goods sold in a company. The company uses its human resource information system to sort resumes based on key words used to describe skills, college attended, and number of years' experience. Manufacturing overhead costs include ______. More than one answer may be correct. When firms are involved in a mix of in-house and outsourced activity in any given stage of the vertical chain, it is called: For backward vertical integration into the business of suppliers to be a viable and profitable strategy, a company: must be able to achieve the same scale economies as outside suppliers and match or beat suppliers' production efficiency with no drop-off in quality. Bill tracks products ordered from vendors which will be billed when received. Chris is advising travelers from his organization who will be visiting many different countries overseas. c. the cash value you'd get if you sold it. keep user logins and passwords confidential. In which situation should the origin of information be authenticated to protect data integrity? Net earnings refers to income earned _______________. Spending money, A weekly blog, Updating shipping tracking, Online marketplaces where one consumer sells to another consumer are called. Choose **Key Statistics**. Sometimes it makes sense for a company to go on the offensive to improve its market position and business performance. Which statement accurately describes the global reach of e-commerce? Owners/stockholders elect board of directors In which of these situations would an enterprise resource planning system (ERP) be clearly helpful? \text{Total operating expenses}&&\underline{\text{\hspace{14pt}401,450}}\\ 90. Of the following statements, choose all that describe the importance of hardware and software to SMIS. . - How much of the firm's net income was paid out in dividends? 100. 95. Shareholders B. The firms financial manager, Ruth Schmidt, is enthusiastic about the plan, but she worries about the implications of the foreign expansion on the firms financial management process. limit individual responsibility for losses. Collect data and information, Analyze data and information. Costs that are shared by multiple cost objects in a company are known as ______ costs. - How much of the firm's net income was paid out in dividends? Which of the following is NOT a component of cash flow from assets? One of the most important advantages of the sole proprietor form of ownership is that a business owner: In a sole proprietorship, any debts or damages incurred by the business are your personal debts and you must pay them. Briefly explain. Which advance in MIS technology or tools could pose the greatest threat to a manager's job security? Which of the following is an example of a non-cash item on an income statement? Liquidity has two dimensions which are the ability to: a. quickly convert assets into cash without significant loss in value. *$500 2. 64. Revenue is a measure showing demand for a companys offerings and is calculated as the sum of all sales for a given period. C. dividends paid plus the change in retained earnings. finds it easier to start and end the business. Ben is responsible for the security of payment card information stored in a database. Outsourcing strategies can offer such advantages as: obtaining higher quality and/or cheaper components or services, improving a company's ability to innovate, and reducing its risk exposure. The Acme Widgets Company is putting new controls in place for its accounting department. The strategic impetus for forward vertical integration is to: gain better access to end users and better market visibility. What are some types of software that social media providers use? | Cost to rebuild (end of year 4) | $50,000 |$0 | WebStudy with Quizlet and memorize flashcards containing terms like Sometimes it makes sense for a company to go on the offensive to improve its market position and business performance. \text{Prepaid expenses}&\underline{\text{\hspace{10pt}15,100}}&\underline{\text{\hspace{10pt}17,000}}\\ In each of the following situations, determine the amount of the deductible health Select one of the cooperatives and explain the benefits it offers its members. Output generated by an executive support system includes as much data and information on a topic as is available. Under accrual accounting, the doctor recognizes revenue: A) in March. A merger that joins two companies involved in different but related levels of an industry is a(n) ______ merger. All customers purchased products that cost $100, that were marked up 100 percent. Which statement accurately describes the need to keep sensitive data, information, and systems confidential? Shareholders B. Which of the following are examples of the key benefits of the first electronic point-of-sales (POS) stations? 80. $$ The accrual concept that costs incurred to generate a revenue are expensed in the same period the revenue is known as the ______________ principle. Many people do not like working for someone, so being your own is an advantage of sole proprietorships. In which of the following instances is being a first-mover NOT particularly advantageous? Cash flow to stockholders is defined as: A. cash flow from assets plus cash flow to creditors. d.sales., At month-end, cost of merchandise sold is $191,850 and gross 55. What is the amount of the net capital spending? Spending money to update the CRM database, A weekly blog that generates, Updating shipping tracking. $$ Describe briefly. B) A strategic plan deals with a company's short-term goals. The type of e-commerce transactions that involve the selling of goods and services between businesses is vendor-to-vendor (V2V) e-commerce. True or false: In a limited partnership, the liability of the limited partners is unlimited and personal assets are at risk. Which of the following items are classified as cash inflows from operating activities on the statement of cash flows? WebStudy with Quizlet and memorize flashcards containing terms like 1. Employees C. Competitors D. Taxing agencies E. None of the above, Match each of the financial statement users listed to the Home. WebStudy with Quizlet and memorize flashcards containing terms like The income statement includes all changes in owner's equity except those resulting from investments or withdrawals of assets by the owner., To close the income summary account with a credit balance, debit the account for its balance and credit the drawing account., To close an More than one answer may be correct. John David Jackson, Patricia Meglich, Robert Mathis, Sean Valentine, Service Management: Operations, Strategy, and Information Technology, Information Technology Project Management: Providing Measurable Organizational Value. c. credit Petty Cash $200. and more. Select all of the following scenarios that show interaction between SMIS components. What type of intellectual property protection is best suited for this situation? Which of the following would be the safest location to build his facility if he were primarily concerned with earthquake risk? "Sinc More than one answer may be correct. 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