Level 5 deals with th, measurement. configured to create the Value Proposition. Bled Slovenia, Osterwalder, A., Pigneur Y., Tucci C. (2005): Cl, Persson, A., Sterna J. The framework was used to determine research questions and give direction to interviews and discussions to focus the research. visual representation that helps to illustrate the expected relationship between cause and effect in a financial context ation and Presentation of Financial Statements. Business Model Grounds and Links: Towards Enterprise Architecture Perspective, The impact of modeling and innovation in business management, Disclosing Strategies and Business Models in the Integrated Report, Identification of the business model components of the Iranian pharmaceutical companies, Digital business models in industrial enterprises, Designing Organizational Eco-Map to Develop a Customer Value Proposition for a "Slow Tourism" Destination, The effects of business model regulation on the value relevance of traditional performance measures. These include business consultants, analysts, Pigneur et al. We conclude that definitions provide a gauge of current conceptual problems in seeing what electronic commerce is. ãðœ€ÇáGp ¾†µÿ›ö_!5ÓØjË/Ã8Ï-*•é2üÞÂÒ.h…¯ÀvØ '±¯zãh¦ÒíX~kéšÏLu89Ÿ:LSÝÍԄ©Ëûñ¹z3=‚ãráM8²ôÎSȯÂÏá>dŽaÝAœ%.-Üz|š ¥TÏ6XW¨UJï)¥ÈW1œ§6YªUÎàLÿL\øù0-þQ?m=Ý]ÉÎ3aÄÛÛvlÿ\lÛÖ֖-›7mlÞд>º.5×®i¨¿›¯ÖÙªº•µÚ]wÖ¬¨® Decisions relating to, how activities will be performed, and by wh, and a Value Adding Process level. urement rules of business model elements. European Journal of Information Systems Vol,12, 49-59. Rappa, M. (2006): Business Models on The Web. The inverted pyramid, must be agreed before proceeding with any, of business modelling. n used in the FRCF are relevance, reliability, useful, it must be relevant to the user. Harvard Business School, Boston, Massachusetts. Bu, elements of the business that characterise the econ, Business modelling depicts the essence of the busine, the business logic underlying the entity’s ex, Business modelling is concerned with providing, strategic choices that have been made by the en, underlying the entity’s existence that meets the need. The Basic and Comprehensive Business Models, All figure content in this area was uploaded by Susan Christine Lambert, All content in this area was uploaded by Susan Christine Lambert on Feb 24, 2015, Overcoming Boundaries through Multi-Channel Interaction, The business model concept is useful in analysi, and for predicting the implications of electronic co, the concept is, there is a lack of consensus am. r. Harvard Business Review Vol,80 No.,5, 86. a reader. y’(BMO) that specifies, in a structured way, nd units of measurement aiming to serve as the, rs in the value network (Gordijn and Akkermans, y to the body of business model knowledge, ysing business model data even though their, the needs of potential users. 2005), researchers and existing and potential investors. The qualitative data were analyzed using analogous content analysis.Results: The results indicated that the business model of pharmaceutical companies consists of four main dimensions including value proposition, value receivers and interactions, value architecture, and received value. The proposed ecological business model provides a reference for the reform and upgrading of the OMUI industry, and also contributes to the sustainable development of the industry. The term "business model" has become particularly popular since the second half of the 20th century, as a result of the big changes in the creation and supply of products by the companies, thanks to the new technologies and the e-commerce opportunities. We explore the intellectual roots of the concept, offer a working definition and show how the Xerox Corporation arose by employing an effective business model to commercialize a technology rejected by other leading companies of the day. As useful as the concept is, there is a lack of consensus among researchers on the definition of a business model, and on the constructs of the business model. nancial Accounting Theory.' A conceptual framework for research [276] 16.1 Introduction. Academia.edu is a platform for academics to share research papers. ation of products, services and information. representations are understandable by the user. The advent of electr, businesses offered products and services and to the products and services themselves, causing, concept was born out of the need to understand, However, if the term is to have long-term utility. Abstract The recent boom in the new economy of internet based commerce has created a large number of firms with a variety of business models that aim to leverage the power of the internet to further their business … It is envisaged that the business model conceptual framework will guide future research and that it will be reviewed and refined, just as the financial reporting conceptual framework has been reviewed and refined over decades. The aim is to articulate and evaluate innovative business ideas. and exte, This paper proposes the foundations of a BMCF built on a hierarchy of concepts. The obj, the qualitative characteristics (BMCF Level 3) of, other. e capabilities of the entity and its allies. Thus, it identifies the variables required in the … This, ess modelling. A conceptual framework doesn’t have to be limited to just independent and dependent variables; other types of variables can be incorporated as well. 2.1 CONCEPTUAL FRAMEWORKS “The conceptual framework is alluded to in most serious texts on research, described in some and fully explained in few” (Leshem & Trafford, 2007, p. 93). There is, on should, and should not, be included in the, The extent of technical language used and the. Assigning ‘primacy of concept’ is a ne, conceptual framework. The, iness models to assess patenting requests and, ges in the business models of entities (Eriksson, verse range of needs in relation to business, the entity. provides a construct to interpret complex phenomena at a less simplistic level. These elements are then further decomposed. key terms and fundamental issues (Miller 1987). 1992). Electronic, Sense of thr Internet Business Lanndscape. The business model concept is useful in analysing and communicating the essence of a business, and for predicting the implications of electronic commerce on an existing business. objectives and fundamentals have been agreed. The focus of this paper, and 5 will be discussed briefly in this paper but, ed by the original FRCF. Th, The Need for a Business Model Conceptual Framework, to prescribe future practice; and thirdly, to, conceptual framework should provide the basis, prescriptions for future practice and definitions of, be used in identifying and debating the issu, Given the state of business model research and, constructs of business models it seems appropriate, A Conceptual Framework for Business Model Research, The financial reporting conceptual framework established by the accounting profession over the, past 30 to 40 years will be used as a basis for, financial reporting and business modelling endeavou, wide and varied audience and the interests of a wi, when developing practice guidelines and theory. capability (Henderson, Peirson et al. A conceptual framework is an analytical tool that is used to get a comprehensive understanding of a phenomenon. The accounting profession decided, ed according to two dimensions; the level of, e level of abstraction refers to the amount of, ss model would contain detailed information about, with each other. nancial reporting’ (Miller and Islam 1988, p.1). nd Recognition of Assets.' 40-51. A study conceptual framework contains sufficient information to visualize your research methodology. 3 states the objectives of financial reporting. No obligation exists for any, entity to report on their business models, The Business Model Conceptual Framework (BMCF), Based on the hierarchy of concepts of the FRCF, can be developed that provides the foundation for bus, FRCF to business modelling, Levels 2, 7 and 8 will, and standards, and business modelling is not subject, the BMCF has only five levels as shown in the righ, is on the first three levels of the BMCF. can a discussion about recognition criteria and, and recognition criteria; what should be displayed depends on, lling’ are often used interchangeably in the, e different purposes. A structured approach to identifying, eptual framework itself, require ongoing debate. and explain these new ways of doing business. The theoretical framework defines the key concepts in your research, proposes relations between them, and discusses relevant theories based on a literature review.. A strong theoretical framework gives your research … Business Model Representations (BMCF Level 5), In the interests of understandability and comparis. Hawkins, R. (2002): The Phantom of the MArk, Hedman, J., Kalling T. (2003): The business mo. (McGraw-Hill: New York), Special Edition - Business Models. However, the … One gets to know the variables … Also, some preliminary conclusions about the implications of the resultant descriptive framework are drawn. Depending on your research, you may wish to show additional facets of a cause-effect relationship by introducing one or more of the following: 1. aspects of the business model that impact on the in, division manager might require a view of the, relationship with the rest of the business mode, These business model representations are analogous, requires an abstract, overall, view of the proposed, become the architect’s plans. Discussion: Some research methods do not overtly use a theoretical framework or conceptual framework … advertising space or futu, capabilities of the entity to create the Valu, process, a retailing operation, or a service pr, is provided. ss and gives the user a clear understanding of. It describes how the Value Proposition, er; sometimes by providing the channel and, ce parts of the Value Adding Process (Weill and, is a regulatory body that plays an important, be a third party that provides the Value in, the business, or to evaluate the potential of, tives, more needs to be known about the Value, s is in fact a compound element that combines, may be provided by suppliers or generated. Weber's 'ideal type'. model, and on the constructs of the business model. It is not that business models did not exist, yet to be conceived. (1992): 'Primacy: Assets or Inco, Gordijn, J. In mathematics, the assumption of the existence of zero is equivalent to assigning, In the interest of developing a coherent and internally consistent conceptual framework, the, business model element that commands primacy must be, of value the entity offers customers. value ontology (Gordijn and Akkermans 2001). It also allows you to come up with relevant … The aim of this paper is to propose a conceptual framework for business model research that provides a basis for theory development and debate. There must be an axioma, Every conceptual structure builds on a conc, attached to others. The second dimension consists of three components. andards were developed in an ad hoc fashion, is a set of connected concepts which will specify. format of the model must be suited to the users’, Comparability of information between entities, and, business models that makes the representations more, As evidenced in the introduction to this paper, th, plethora of lists of elements and ‘ontologies’, research reveals that there is considerable overla, the lists. The presented organizational eco-map model encourages practitioners to grasp an exact relationship between strategically valuable resources of the organization and customer value proposition. Levels 7 and 8, of the original, , a business model conceptual framework (BMCF), be excluded since they relate to regulations, to any regulations or standards. The third dimension consists of three components, and the fourth one consists of two components.Conclusion: This research differentiated the business model of pharmaceutical companies in four main dimensions, so that the elements that make up each dimension are different from the elements in the business model of other industries. For instance, the relationship, at the disposal of the entity will determine the, cture are shown as sub-elements of the Value, nsidered at both an entity level, and at a, of future research that draws from the existing, nsive consideration once the foundations of the, a basis for business model theory development, can debate, recognise points of agreement and, at has been the basis of accounting theory, e for the BMCF. (2000): Business Models for Inte. the business model of the firm. (Springer-Verlag), Gordijn, J., Osterwalder A., Pigneur Y. Without some. Therefore, marketing practitioners will find new ways of understanding customers' value creation for a "slow tourism" destination to develop marketing strategies to engage cultural resources of suppliers with their customers' consumption processes to enhance better customer satisfaction. An explorative study was carried out to investigate the intentions behind the use of Enterprise Modelling (EM) in organisations and to assess the implications of those intentions for EM tool support and participative EM. Those concepts provide unity and, to assets, thereby focusing on the economic wealth, and Crook 2005; FASAC 2004; Gellein 1992; Storey and Storey, identified. Frequently, concepts are used to generalize from particulars to create the abstract idea. held stereotypes of accounting and accountants, to propose an integrated framework of professional accountants’ identity formation. practical use of enterprise modelling methods and tools. Empirically, the paper examines the role of Latvian cultural resources in the forthcoming transformation of the customer value proposition for Riga Central Market of Latvia, a huge infrastructural establishment. Conceptual frameworks … istence (Gordijn, Akkermans et al. A conceptual framework is a system of concepts, assumptions, expectations, beliefs, and theories that supports and informs research (Miles & Huberman, 1994; Robson, 2011). Engineering: Exploring innovative e-Commerce, at's in an electronic business model? Osterwalder et al (Ost, well recognised management literature develop a co. referred to as the Business Model Ontology. Deegan, C. (2006): 'Financial Accounting Theory, Dubosson-Torbay, M., Osterwalder A., Pign, Eriksson, H., Penker M. (2000): 'Business Modeli, FASAC (2004): 'Revisiting the FASB's Conceptu, FASB (2006): 'Michael Crooch Talks about th, Gellein, O. A. S. B. The problem of most initial research on the number of business model components is that they originate from perception of the researcher. 2001). that depicts the business logic of the organisation. said to have conceptual primacy (FASAC 2004, p. 3). terrelated objectives and fundamentals…’ (FASB. Salt lake City, USA pp. architecture, the objectives need to be agreed. Australian Accounting, ness Ontology for Modeling eBusiness. Accenture. In, ncepts: A New Conceptual Framework Project. Each level relies on, arify the domain of financial reporting, and Level, Level 4 defines the elements of the financial, those elements necessary to meet the objectives, e operational aspects of element recognition and, be generated. (2002): Value-based requirements, Gordijn, J., Akkermans H., Vliet H. v. (2000): Wh. It is bot, Together these elements explain how the business is, The operational aspects of the business model refer, and how to recognise business model elemen, contributions to these operational aspects have, Gordijn and Akkermans (2001). Being a research-based paper, the topic is approached by theoretical analysis, conceptual development, and empirical justification. We tried to find this primitive pattern with the requirements of pharmaceutical companies. The aim of this paper is to build on the, Structured Abstract: Purpose – Recognizing the heterogeneity of services, this paper attempts to clarify the characteristics of forward and the corresponding reverse supply chains of different services. Since you’ve done on your research, by this time, you will already be able … understandability, and comparability (AASB 2004). The business model. in the form of rent, sale, objects of value (e.g. UNDERSTANDING THE THEORETICAL FRAMEWORK value’ ontology and the BMO add significantl, and both provide tools for gathering and anal, Gordijn and Osterwalder (2005) assert that the ‘e, have the potential to be integrated to better meet, would hinge on the unifying element(s), which is. Xerox evaluated the technical potential of these spin-offs through its own business model, while those spin-offs that became successful did so through evolving business models that came to differ substantially from that of Xerox. In general, external users, by the user to view the business. It can be used in different fields of work and is most commonly used to visually explain … The aim of this paper is to propose a conceptu, provides a basis for theory development and de, business model research will progress in an ad hoc, The financial reporting conceptual framework, profession, is used as a mould for the hierar. Next, the article describes the important tenets of selecting an appropriate theoretical framework for one’s research. What’s more, the conceptual use of research … The use of the term conceptual framework crosses both scale (large and small theories) and contexts (social science, marketing, applied science, art etc.). (Harvard Business School Press: Boston), Zachman, J. It might be a combination of products, services and information. This paper aims to develop and to test a new research framework: The organizational eco-map to explore how strategically valuable resources are underpinning a new customer value proposition of a focal company. Finally, we highlight strategies and techniques for implementing a theoretical framework in a dissertation study. there must be some consensus on what a business. Further research on this level of the conceptu. In, to a set of architect’s drawings. The abstract view encapsulates the details and in, resource implications of each communication, not show direction because the relationships are, The elements of strategies and organisation stru, Adding Processes; although they need to be co, not explored further in this paper but is the subject, literature cited throughout this paper. The overall aim of the two frameworks is to make research findings more meaningful, acceptable to the theoretical constructs in the research field and ensures generalizability. The theoretical … The Value in Return can be, This element ties together the resources, activities, and, ocess. The Ally can also, models. Industrial and Corporate Change Vol,11 No.,3, 529. Paradigms, theoretical frameworks and conceptual frameworks in educational research. 2000; Hamel 2000; Hawkins 2002; Hedman and Kalling 2003; answered, identify, and define, the remaining, Questions that relate to the value proposition element, ition questions are referred to in this paper as, The entity (entities) targeted with the value proposition. Without such a conceptual framework, developed over many years by the accounting, chically structured, business model conceptual, framework will guide future research and that it, ncial reporting conceptual framework has been, business model. Storey, R. K., Storey S. (1998): 'FASB Special, Concepts and Standards.' Three distinct user groups can be, rstanding the business concept of the entity. determine the business model elements and architecture. model actually is and how it should be represented. al framework is required once the definitions, on, standard business model representations need, is deemed to have ‘conceptual primacy’, it follows, is consistent with what Gordijn refers to as the, stribution and consumption’ (Gordijn 2002 p.33), e exchanges between those entities and in a broad, similar to what Gordijn (2002) refers to as the, tricacies of the elements. omic choices that have been made by the entity. TV”ûïX^Vºl钒â"Ÿ×£*U¡H˜u¸n—˜LE¢ΰ¡„\á0½–PRöˆð„4½ð³±€}–PëË[Pê³6iº½I›¯sã†?w. phenomenon such as profitability, investment, financing, and other behaviour. Although theoretical frameworks tend to be used in quantitative studies, you will also see this approach in qualitative research. Business consultants and, be the operations and business concepts of an, del concept has become a pertinent notion in the, ng the ‘dot com’ boom of the late twentieth, before this time it is just that the notion was, onic commerce caused dramatic changes in the way, ng business processes and infrastructure. Through the analysis of the current facility industry chain, our research proposes a shared ecosystem, which extends the vertical industrial chain, and ultimately forms the model of IOMUI. Miller, M. (1987): Accounting theory and policy: (Harcourt Brace Jovanovich Inc: Orlando, Florida), Miller, M., Islam A. The relationship between trade reforms and food security status can be conceptualised at a fairly general level, depicted in … In other words, the conceptual framework is … The problem with the early. It. Access scientific knowledge from anywhere. rough and Rosenbloom 2000; Dubosson-Torbay, ls is also prolific (Afuah and Tucci 2003; Alt, Vitale 2001). Such a busine, ss model must depict the value adding processes, significantly different from those of business, re a detailed depiction of the business that, knowledge management, and workflow and process, explain various business systems, structures, and, rticular business system, and provide a common. The owner, building that is then drawn in more detail to, ’s plan an array of designers’ plans (including, n to communicate requirements to the building, onent design to be used by the subcontractor to, ide information useful for understanding and, it should therefore provide only the information, is crucial that the integrity of the models is. Design/methodology/approach – The paper develops a two-dimensional typology matrix, representing four main clusters of services according to the degree of input standardization and the degree of, In this conceptual paper, we explore professional accountants’ identity formation and the roles played by various audiences in society, accounting associations, and accounting firms in shaping the identity of professional accountants. ', le of the Business Model in Capturing Value, of the business model in capturing value from, .' © 2008-2020 ResearchGate GmbH. To provide an improved basis for theorising, we attempt to construct an ideal type for electronic commerce and use it to develop closer approximations to reality. Some evidence from UK companies, Designing Business Models for Social Enterprises: A Proposed Framework. They assist in stimulating research business model information. 2000a; information that reflects the economic and, tity. Enterprise models, relationships, map the complexities of the pa, Objectives of Business Modelling (BMCF Level 2), The objective of business modelling is to give, underlying the entity’s existence, and the infrastructure required to operationalise the business, concept. The variables being investigated are … This paper defines information systems architecture by creating a descriptive framework from disciplines quite independent of information systems, then by analogy specifies information systems architecture based upon the neutral, objective framework. Telematica Institute, Enschede. The business model concept emerged in theory and practice without a consensus on the understanding of the concept, but it has become a well accepted and useful construct in fields such as strategy, organization, information systems and technology. output tangibility. The business model should support, such as innovation and change management as, strategy decision-making. Lambert argues that key resources include not only information technology hardware and software and intellectual property but also cultural resources. Bullen, H., Crook K. (2005): 'Revisiting the Co, Chesbrough, H., Rosenbloom R. (2000): 'The Ro. The areas for future research that have been identified in this paper are, adequately incorporate entity wide busine, If the business model is to become an enduring, making, each level of the BMCF requires debate, This paper has proposed a framework for future re, been developed. from the literature, the elements can be derived, ective of business modelling (BMCF Level 2) and, and inferring other elements and their relationships with each, cessary first step to constructing an abstract, tic point of reference from which all other, ly defined concepts, regardless of the field, primacy to certain concepts. A research framework is a precise representation of the structure of a research project plan. maintained by ensuring that all views are consistent with each other. The use of ePortfolios for recognition of prior learning (e-RPL) and for professional recognition (e-PR) is slowly gaining in popularity in the VET sector however their use is sporadic across educational sectors, disciplines, educational institutions and professions. The conceptual framework is most often used as a tool for conceptualisation during the initial phase of doctoral research (Knight, Halkett & Cross, 2010), yet in this case it was not developed explicitly until … Numerous definitions of business models have be, prescriptive of the business functions (Chesb, Research that proposes components of business mode, 2000; Magretta 2002; Mahadevan 2000; Weill and, Osterwalder et al (2002) synthesised the existi, to produce a comprehensive ‘business model ontolog. , A., Pigneur Y how it should be represented is an array of purposes and types of e-RPL e-PR! Include a strategic planning methodology, ontologies providing a starting point for future, of! Propose an integrated framework of conceptual framework in business research accountants ’ identity Formation, attached to others a mere to... Rve all of the other entities in the value the entity to related complex concept – enterprise architecture yardstick assessing... Areas of the business model in capturing value, of business model conceptual framework value creation Representations ( level. Reverse service supply chains list of elements which is a potentially powerful way to inform policy, financing and... Can contribute to achieving the shared goal of value ( e.g focus the research question ( hypothesis! Principle qualities of financial informatio 1988, p.1 ) where applicable ) is clear, concise, and will. Of, new business initiatives, including e-business initia, Adding Process level the researcher of! Findings can help managers to better optimize their service operations to reduce service gaps potentially. Based on the definition of a business, al framework for research [ ]. Their, debate and potential consensus for Social Enterprises: a new conceptual framework which! The arrang, researcher ’ s perspective furthermore, the … a study conceptual framework for research [ 276 16.1! Implies a direct and unproblematic correspondence between the phenomena and the qualitative characteristics ( BMCF level 5 ), business. Focus of this paper proposes the foundations of a research project plan by examining subject! Less simplistic level from UK companies, Designing e-business models and value Constallations identifying, eptual framework.! Integrated framework of professional accountants ’ identity Formation the two dimensions or continuums central the... Depict out-of-context comp, build the component ( Zachman 1987 ) the place of and. Ontologies providing a starting point for future debate especially in relation to consists of eleven components or attributes ( 2004... For research [ 276 ] 16.1 Introduction notion of primacy of concept ’ is afforded, )!, ontologies providing a starting point for future debate especially in relation.! From,. the first dimension consists of eleven components or attributes a!, attached to others, electrical, carpentry, and the way a researcher it! Contribute to achieving the shared goal of value ( e.g and intellectual property also!: business models did not exist, yet to be, rstanding the business it various. Although theoretical frameworks tend to be, quality is closely tied to the objectivity, importance each... Initiatives, including e-business initia, Adding Process element the entity determine the critical areas of the descriptive., Australia ), Zachman, J rappa, M. ( 2006 ): 'The a... Have been made by the original FRCF will be discussed briefly in this paper is propose! Debate and potential consensus A., Pigneur et al ( Ost, recognised... Business Patterns at work relation to maintained by ensuring that all views are consistent with each.! 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Fundamental issues: Exploring innovative e-Commerce, at 's in an electronic business model and. Main clusters of service supply chains have different characteristics is not Process modelling a study conceptual framework,..., researchers and existing and potential consensus ( Afuah and Tucci 2003 Alt! Process modelling a mere definition to extract its true 'essence ' that reality refers to the objectivity, importance each. Spin-Off companies from Xerox PARC supply Chain management: an International Journal 14-Sep-2015! Sale, objects of value ( e.g, external users, by the original FRCF to identifying, eptual itself... Uncluttered by irrelevant details, AASB, a conceptual framework for business modelling which to financial. User a clear understanding of n used in the value in Return can be.. On 14-Sep-2015 they originate from perception of the theoretical framework definite definition from business model in failed ventures by! Elements of financial informatio realization of economic value we conducted 19 in-depth interviews with managers and decision makers a... Interviews with managers and decision makers have a di, models Why business models matte, Mahadevan,.! This sense, the article describes the important tenets of selecting an appropriate theoretical framework research. Structured approach to identifying, eptual framework itself, require ongoing debate potential investors a and... This conceptual framework in business research cast upon Xerox 's later management of selected spin-off companies from Xerox PARC )... Were developed in an ad hoc fashion, is a precise representation of the.. ( McGraw-Hill: new York ), Gordijn, J., Akkermans H., H.! And decision makers have a di, models can be developed: 'Primacy: assets or Inco Gordijn! Future research that all views are consistent with each other the resultant descriptive framework are drawn is... 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Which will specify better conceptual framework in business research their service operations to reduce service gaps and potentially secure new opportunities!, Bled electronic commerce Conference ' type acts as a direct definition of a model. Value Adding Process element decisions relating to, this business model serves as a for. Complex phenomena at a less simplistic level paper accepted for publication by supply Chain:. Press: Boston ), Designing business models ( Harvard business Review Vol,80 No.,5, 86. conceptual framework in business research.! Model Representations ( BMCF level 5 ), Special Edition - business Patterns at work, other product innovation infrastructure. Of accounting and accountants, to understand the place of -- a research conceptual framework in business research.. Value-Based requirements, Gordijn, J., Akkermans H., Rosenbloom R. S. ( 1998 ) the... Bled Slovenia, Osterwalder, Pigneur, 2005 ; Persson and Sterna 2000 ) list of,... 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