Medical Marijuana Dispensaries Claiming Non-Profit Status for Profit Essays

Medical Marijuana Dispensaries Claiming Non-Profit Status for Profit Essays Medical Marijuana Dispensaries Claiming Non-Profit Status for Profit Essay Medical Marijuana Dispensaries Claiming Non-Profit Status for Profit Essay Medical Marijuana Dispensaries Claiming Non-Profit Status for Net income I. Introduction/Background The usage of marihuana as medicine alternatively of entirely for recreational intents is far from absurd in today s society. Marijuana is being used to handle all times of wellness issues and jobs. Some of these issues include epilepsy in kids, glaucoma, catamenial spasms, megrim concerns, and the list goes on. Medical marihuana has become a human dynamo subject in a sense. Many provinces have decided to legalise the sale and usage of marihuana, and this has caused the issue to turn daily on a national graduated table. Many unfavorable judgments go along with this new age doctrine, and whether they be good or bad this subject is an on-going issue. Many provinces have imposed Torahs sing the usage of medical marihuana. Most people, including myself before researching this subject, cognize nil about as to how this freshly developing industry really works. And, I decidedly had no hint that medical marihuana dispensaries are registering as non-profit organisations in order to derive net income. Non-profit organisations are one of the chief sectors in the field of public disposal. Public decision makers are frequently in charge of the twenty-four hours to twenty-four hours agendas for this organisations, whether it be organisational, fiscal, or strategic planning. Typically, non-profits are charitable organisations within our communities. Harmonizing to a Cornell University article that explains the kineticss of the non-profit sector, Non-profit organisations include churches, public schools, public charities, public clinics and infirmaries, political organisations, legal assistance societies, voluntary services organisations, labour brotherhoods, professional associations, research institutes, museums, and some governmental bureaus ( Cornel Legal Information Institute ) . Yes, medical marihuana dispensaries are being classified as non-profit good and service organisations. To understand why this is an issue, it must be understood what it means to be a non-profit organisat ion. A non-profit organisation is a group organized for intents other than bring forthing net income and in which no portion of the organisation s income is distributed to its members, managers, or officers ( Cornel LII ) . The job that arises is that proprietors are utilizing the non-profit sector as a agency to derive net income. This being because they so are able to go exempt of some of the countenances and revenue enhancements that would be imposed if they were merely run as a regular dispensary. By registering as a non-profit organisation, dispensary proprietors are doing utmost sums of money, merely as a drug trader would on the street. The inquiry so is whether or non dispensaries should be allowed to register as non-profit to avoid revenue enhancements on their ware. II. Medical Marijuana as a Non-Profit Resource The major statute law that trades with the revenue enhancements imposed on drug dispensaries in entitled 280E. In the article The Federal Government is Taxing Marijuana Businesses to Death, subdivision 280E is explained as: Section 280E was originally passed in 1982 to forestall drug traders from subtracting disbursals related to the trafficking of schedule1 or 2 substances, including marihuanas, from their federal revenue enhancements. But in recent old ages the IRS has used subdivision 280E to travel after state-legal marihuana concerns, since they technically deal in a agenda 1 substance, the federal authorities s strictest categorization for an illegal drug ( Lopez, 2014 ) . This has put many dispensaries out of concern, which is why many are now seeking to register as non-profits. They are being badly over taxed and are non seeing any net income in the gross revenues of their merchandises, but there is a manner around this route block. That manner is non-profit position. In an article published in the Iowa Law Review by Benjamin Lett, we are given insight into the grounds as to why dispensaries are make up ones minding to take this path alternatively of registering as a regular dispensary. The article proposes a revenue enhancement scheme for dispensary traders to avoid 280E by registering as a non-profit ( Lett, 2014, p. 2 ) . The IRS has antecedently acknowledged that fact that a dispensary can non register for 501 ( degree Celsius ) ( 3 ) position because under it a charity can non hold intents that are contrary to jurisprudence ( Lett, 2014, p. 2 ) . But, the loophole is that they can acquire off with registering for 501 ( degree Celsius ) ( 4 ) und er a societal public assistance organisation ( Lett, 2014, p. 3 ) To measure up as a  § 501 ( degree Celsius ) ( 4 ) organisation, a marihuana marketer would hold to run into four statutory demands: ( 1 ) It must hold a proper tax-free intent ( 2 ) It must non administer its net incomes to any private individuals ( 3 ) It must avoid inordinate campaign-related political activity ( 4 ) It must non run in an excessively commercial mode ( Lett, 2014, p.3 ) In his program, Lett ( 2014 ) proposes that, a marihuana marketer could run to progress the intent of bettering a vicinity s societal and economic conditions by supplying occupation preparation, employment chances, and enhanced concern conditions for commercial development in the vicinity ( p. 7 ) . This manner all financess would be intended to better the societal state of affairs of the country in which the dispensary is located. In this sense dispensaries would be runing in the same revenue enhancement footings of occupation just organisations, wellness carnivals, or anything that strives to better the economic sciences of the country. Equally long as the dispensary is located in a hapless community so they can run under 501 ( degree Celsius ) ( 4 ) position. This is controversial because the purpose of the financess is clearly celebrated, but where do the financess really travel? All that is necessary to run into the demands of 501 ( degree Celsius ) ( 3 ) and 501 ( degree Cel sius ) ( 4 ) is a group of people who moderately believe that their proposed activities credibly advance their proper tax-free intents. The jurisprudence does non necessitate any specific degree of cogent evidence that such activities would hold the desired consequence ( Lett, 2014, p. 8 ) III. Resistance of Medical Marijuana as a Non-Profit Resource Medical marihuana dispensaries try difficult to keep the visual aspect that they are non-profit-making wellness centres. Customers are referred to as â€Å"patients, † and ware as â€Å"medicine.† Yoga categories are frequently available, along with health-related literature ( Elinson, 2011 ) . A major job is that a medical marihuana dispensary is non a doctor’s office or a wellness nutrient shop as they are being portrayed. While mentioning to the marihuana as medical specialty seems to be working, this is non wholly true because marihuana has non been approved by the Federal Drug Administration ( FDA ) . Harmonizing to this extract taken from the FDA web site: The FDA has non approved any merchandise containing or derived from botanical marihuana for any indicant. This means that the FDA has non found any such merchandise to be safe or effectual for the intervention of any disease or status. The FDA will go on to ease the work of companies interested in suitably conveying safe, effectual, and quality merchandises to market, including scientifically-based research refering the medicative utilizations of marihuana. ( FDA, 2014 ) Zusha Elinson ( 2011 ) , of the New York Times, writes that, â€Å"The rivers of hard currency flowing in and out of these concerns are pulling examination from local and federal governments who say they are seeking to separate between legitimate wellness practicians and Sellerss of illegal drugs. In San Jose, California constabularies have taken to busting some of these supposed community profiting medical marihuana dispensaries. Frank Carrubba, the deputy territory lawyer in Santa Clara County, stated that, â€Å"We’re seeking to acquire to a point where we can weed out – for deficiency of a better word – to filtrate out the people that are truly corrupting this jurisprudence merely to sell drugs† ( Elinson, 2011 ) . In one of the foraies, Carrubba said that, â€Å"One leger, kept at the bantam dispensary, showed New Age Healing losing $ 123,128 since May, harmonizing to the constabulary. Another, which the constabulary said had been discovered inside a cash-filled shoe box in the place of the twosome that operated the centre, told a different narrative: $ 222,238 in net incomes ( Elinson, 2011 ) . This is merely information from one of the many foraies that have occurred in San Jose. San Jose has 98 dispensaries entirely, which is four times the figure of A ; -Eleven convenience shops in the metropolis ( Elinson, 2011 ) . District Attorney James Fox, of San Mateo County, provinces, â€Å"Dispensaries functioning 100s of patients are barely non-profit co-ops. Can you explicate to me any difference between these dispensaries and Safeway shops? These agriculturists are doing money. They’re non non-profit organisations ( Manekin, 2007 ) . This clearly shows that the net incomes are being unregistered and kept personally by the dispensary proprietors. The jurisprudence clearly states that the fundss must be distributed or donated for good and non maintain for net income. So how is it legal for dispensary proprietors to be able to acquire around the jurisprudence? Technically it’s non, but they are utilizing this revenue enhancement loophole to their advantage. That’s why so much contention has arose from their seeking to crush the system and registry as non-profit organisations. IV. An Appraisal of Each Side My analysis of these dispensaries favors the resistance of medical marihuana being marketed as a non-profit good. I am in no manner excusing or O.K.ing of the usage of medical marihuana, and my analysis is purely based on the legal point of view on both sides. On one side we have a strategic program, and the other the recoil that occurs from following it. I will acknowledge that the dislocation of the program and the coverage of all the Immigration and Naturalization Services and outs is a good 1. But, it still requires dispensary proprietors to publicize their goods and services as something they are non. Marijuana is so non lawfully classified as a medicine, and dispensary proprietors are decidedly non physicians or licensed medicine distributers. So, they are willing to flex the truth merely to state that they are recommending for the wellness and health of the communities in which they are located. From my research I have concluded that even though there has been a on the job loophole in the system found, it does non do it right. I would sort these dispensaries registering for non-profit position and pocketing the net incomes as fraud. The deceitful activity comes in where proprietors have been discovered to be beliing financess, and concealing financess for their personal benefit. I think the foraies are really an effectual maneuver to weed out the dispensaries that are misapplying the non-profit sector to their advantage. It was interesting see review the Numberss for the information that was provided for New Age Healing, in contrast to the existent net income records that were kept hidden. They were lying to the IRS stating that they lost 100,000 plus dollars, when they really gained 200,000 plus in net income. Net income that was neer theirs to pocket in the first topographic point, harmonizing to the Torahs of which they registered for 501 ( degree Celsius ) ( 4 ) position . V. Conclusion In decision, I think that if medical marihuana dispensaries are traveling to be allowed to register under non-profit position, so their fundss and investings sound be continually monitored to see that they are staying within the kingdom of the jurisprudence. This would be difficult to make unless a undertaking force was formed that focused specifically on this affair. But, marijuana whether medical or non still has a bad repute, irrespective of its being legalized or non. Peoples are taking advantage of the drug and seeking to obtain medical cards for minor nutriments in order to utilize it recreationally. This in a sense still makes the dispensary proprietors recreational drug organisations. While marihuana is being proven to relieve symptoms of some major jobs, it would non be such an issue if so many people did non seek and mistreat it. This maltreatment puts a load on those who are earnestly ill that it is really profiting. During my surveies in chase of a Public Administration grade, here at the University, I have taken a great involvement in the country of non-profit organisations. Public decision makers are trained to supervise and pull off all facets of the public universe, including non-profit organisations. I so inquire the inquiry of who is in charge these so called wellness advocating centres. Have these proprietors been trained to cover with and administrate the populace? Have they been trained how to distribute and put the fundss of these organisations? The reply is likely no. Having this be such a large affair within the non-profit sector besides, in my sentiment, puts force per unit area on other organisations. If people are happening ways to do dispensaries seem good to society, so what other things are really being portrayed as something else? I am interested to see if any new statute law is issued to turn to this turning issue in the coming old ages. Should medical marihuana dispensaries be allowed to utilize non-profit position to do a personal net income? In my sentiment, no, they should non. VI. Mentions Elinson, Z. ( 2011, January 8 ) . Marijuana Dispensaries Are Confronting New Scrutiny. Retrieved February 14, 2015, from hypertext transfer protocol: //www.nytimes.com/2011/01/09/us/09bcharborside.html? pagewanted=all A ; _r=0 Leff, B. ( 2014 ) . Tax Planing for Marijuana Dealers. Iowa Law Review, 99 ( 523 ) . Retrieved February 14, 2015, from University Academic Search Premiere Lopez, G. ( 2014, November 17 ) . The federal authorities is taxing marijuana concerns to decease. Retrieved February 14, 2015, from hypertext transfer protocol: //www.vox.com/2014/11/17/7210705/marijuana-legalization-280E Manekin, M. ( 2007, September 11 ) . San Mateo County may modulate pot dispensaries. Inside Bay Area, from University Lexis Nexis Academic Non-profit organisations. ( n.d. ) . Retrieved February 14, 2015, from hypertext transfer protocol: //www.law.cornell.edu/wex/non-profit_organizations U.S. Food and Drug Administration. ( n.d. ) . Retrieved February 14, 2015, from hypertext transfer protocol: //www.fda.gov/NewsEvents/PublicHealthFocus/ucm421168.htm # Q2

4 ways the nursing profession is changing

4 ways the nursing profession is changing Nursing is one of the most solid career options out there right now- demand is steady, and there will always be evergreen elements of the career, like direct patient care. But how nurses provide that care is changing with the times, as qualified medical professionals are in ever-higher demand. Here are some recent trends in nursing that show how the career is evolving. Nurses as primary care professionalsRight now there’s a significant shortage of primary care physicians- and with an ever-growing pool of patients, that means nurses are often stepping into that void to help make sure patients are receiving the care they need. Nurse practitioners are the professionals who have more leeway in prescribing medicine and fulfilling duties that are normally handled by physicians or physician assistants.If the prospect of stepping into this role interest you, you’re in luck- the demand for nurse practitioners is expected to grow by 19% by 2026, according to the U.S. Bureau of La bor Statistics.Nurses in outpatient facilitiesWith hospitals under pressure to get patients back out the door and more and more healthcare system demands from an aging Baby Boomer population, outpatient clinics and offices are handling more and more of the healthcare load. And this increased demand means more job opportunities for nurses as well. Jobs that take nurses out of the traditional hospital or physician’s office setting are on the rise and offer options for nurses looking to practice in different types of facilities.Nurses and new technologyIn virtually every field, technology is revolutionizing the way we do our jobs, and nursing is no exception. Electronic health records (EHR) systems have become the norm, making updated patient data accessible instantly. And non-invasive diagnostic tools have started taking hold as well, changing how nurses interact with patients. Nurses need to be tech-savvy, from the latest medical technology to mobile phone apps that can help t hem organize their schedules and coordinate patient care.Technology is also becoming a major factor in the nursing classroom, with nurses learning how to perform complex tasks or handle high-pressure situations through using simulators. These tools let nurses get a sense of what face-to-face patient care is like, even before a nurse starts seeing actual patients.Nurses and diversityFor a long time, the stereotypical nurse was female, but the field is growing and changing, with more male nurses than ever stepping into scrubs. According to a study done by the U.S. Census Bureau, in 1970, only 2.7 percent of registered nurses were men. In 2011, this number increased to 9.6 percent. In addition, areas of nursing with huge gender disparities, like neonatal nursing, are increasingly seeing more men entering the field. Diversity in general is growing for nurses, making it a career choice for people from all different backgrounds.If you’re thinking about entering the nursing field, y ou’re doing it at a very exciting time- with a lot of change on the horizon. The more willing you are to embrace these new trends, the better suited you’ll be for your career in healthcare.

Life in the Mesopelagic Zone of the Ocean

Life in the Mesopelagic Zone of the Ocean The ocean is a vast habitat that is divided into several regions inclusive of the open water (pelagic zone), water near the ocean floor (demersal zone), and the ocean floor (benthic zone). The pelagic zone consists of the open ocean excluding areas near the coasts and sea floor. This zone is divided into five major layers marked by depth. The mesopelagic zone extends from 200 to 1,000 meters (660-3,300 feet) below the surface of the ocean. This area is known as the twilight zone, as it sits between the epipelagic zone, which receives the most light, and the bathypelagic zone, which receives no light. The light that reaches the mesopelagic zone is dim and does not allow for photosynthesis. However, distinctions between day and night can be made in the upper regions of this zone. Key Takeaways Known as the twilight zone, the mesopelagic zone extends from 660s include fish, shrimp, squid, snipe eels, jellyfish, and zooplankton. The mesopelagic zone experiences significant temperature changes which decrease with depth. This zone also plays an important role in the cycling of carbon and maintenance of the oceans food chain. Many of the mesopelagic animals help to control the numbers of upper ocean surface organisms and in turn serve as sources of food for other marine animals. Conditions in the Mesopelagic Zone The conditions in the mesopelagic zone are more harsh than those of the upper epipelagic zone. The low levels of light in this zone make in impossible for photosynthetic organisms to survive in this ocean region. Light, oxygen, and temperature decrease with depth, while salinity and pressure increase. Due to these conditions, little resources for food are available in the mesopelagic zone, requiring the animals that inhabit this area to migrate to the epipelagic zone to find food.   The red line in this illustration shows a typical seawater temperature profile. In the thermocline, temperature decreases rapidly from the mixed upper layer of the ocean to much colder deep water in the thermocline (mesopelagic zone). National Oceanic and Atmospheric Administration The mesopelagic zone also contains the thermocline layer. This is a transition layer where temperatures change rapidly from the base of the epipelagic zone through the mesopelagic zone. Water in the epipelagic zone is exposed to sunlight and rapid currents that distribute warm water throughout the zone. In the thermocline, the warmer water from the epipelagic zone mixes with the cooler water of the deeper mesopelagic zone. The thermocline depth varies yearly depending on global region and season. In tropical regions, thermocline depth is semi-permanent. In polar regions, it is shallow, and in temperate regions, it varies, usually becoming deeper in summer. Animals That Live in the Mesopelagic Zone Anglerfish (Melanocetus murrayi) Mid-Atlantic Ridge, North Atlantic Ocean. Anglerfish have sharp teeth and a luminescent bulb that is used to attract prey. David Shale/Nature Picture Library/Getty Images There are a number of marine animals that live in  the mesopelagic zone. These animals include fish, shrimp, squid, snipe eels, jellyfish, and zooplankton. Mesopelagic animals play an important role in the global carbon cycle and oceans food chain. These organisms migrate in massive number to the oceans surface at dusk in search of food. Doing so under the cover of dark helps them to avoid daytime predators. Many of the mesopelagic animals, like zooplankton, feed on phytoplankton found abundantly in the upper epipelagic zone. Other predators follow zooplankton in search of food creating a vast ocean food web. When dawn arises, the mesopelagic animals retreat back to the cover of the dark mesopelagic zone. In the process, atmospheric carbon obtained by consumed surface animals is transferred to the ocean depths. Additionally, mesopelagic marine bacteria also play an important role in global carbon cycling by capturing carbon dioxide and converting it to organic materials, such as pr oteins and carbohydrates, that can be used to support marine life. The animals in the mesopelagic zone have adaptations to life in this dimly lit zone. Many of the animals are capable of generating light by a process called bioluminescence. Among such animals are jellyfish-like creatures known as salps. They use bioluminescence for communication and to attract prey. Anglerfish are another example of bioluminescent deep-sea mesopelagic animals. These strange looking fish have sharp teeth and a glowing bulb of flesh that extends from their dorsal spine. This glowing light attracts prey directly into the mouth of the anglerfish. Other animal adaptations to life in the mesopelagic zone include silvery scales that reflect light to help fish blend in with their environment and  well developed large eyes that are directed upward. This helps fish and crustaceans to locate predators or prey. Sources DallOlmo, Giorgio, et al. Substantial Energy Input to the Mesopelagic Ecosystem from the Seasonal Mixed-Layer Pump. Nature Geoscience, U.S. National Library of Medicine, Nov. 2016, www.ncbi.nlm.nih.gov/pmc/articles/PMC5108409/.  New Research Reveals Sound of Deep-Water Animal Migration. Phys.org, 19 Feb. 2016, phys.org/news/2016-02-reveals-deep-water-animal-migration.html.  Pachiadaki, Maria G., et al. Major Role of Nitrite-Oxidizing Bacteria in Dark Ocean Carbon Fixation. Science, vol. 358, no. 6366, 2017, pp. 1046–1051., doi:10.1126/science.aan8260.  Pelagic Zone V. Nekton Assemblages (Crustacea, Squid, Sharks, and Bony Fishes). MBNMS, montereybay.noaa.gov/sitechar/pelagic5.html.  What Is a Thermocline?† NOAAs National Ocean Service, 27 July 2015, oceanservice.noaa.gov/facts/thermocline.html.

Canada's Prosperity at Risk Essay Example | Topics and Well Written Essays - 2250 words

Canada's Prosperity at Risk - Essay Example The country at the focal point of the study happens to be Canada. Canada is one of the most developed and richest countries in the world. The country is blessed rich natural resources and has a diverse and highly educated population. However, the country is going through a phase of change and facing certain challenges on various fronts which could reduce the prosperity of the nation. (Cowan, 2005). Based on in depth research it has been decided that the country faces prosperity challenges in the domain of infrastructure, innovation, demographics, natural resource, government regulation and politics. From an infrastructural point of view it is to be said that the cities of Canada are at the cross roads. The government of Canada does not have any strong agenda on the infrastructural commitments. From the perspective of innovation the prosperity of the country is threatened on three fronts such as the global competition, demographics and productivity. There is very little doubt over the fact that China has a population which is highly educated and skilled. But from a demographic perspective off late the country has been facing a problem of aging population. As mentioned before, Canada has been blessed with rich and large amount of natural resources. Such resources are used for the production of energy which also happens to be a major contributor to the overall GDP of the country. But the growing demand of power has been creating a misbalance in the ecosystem. Also another major problem faced by the country has been the fact the present government regulations are believed to be quite complex and lack robustness. On the political fore front there lie various political complexities especially in the domain of taxations. The present looks to critically analyze all the cause and effects of the challenges mentioned above and looks to propose probable recommendations to over the challenges (Henry, 2008). Cause and effect From the perspective of innovation one of the majo r challenges faced by the country is the transformation face of the global economy. The global economy is still looking to recover from the after effects of the 2008 recession. Also the economy is going through a transformation phase due to the rise of the emerging economies like china, India, Brazil, etc. This most certainly creates opportunities for the exporters and investors of the country. But the continuous expansion of information and technologies would lead to a high value knowledge network. As a result each and every Canadian enterprise is faced with new levels of intense competition. Just like some of the other developed countries one of the major problems faced by the country is of aging population. The increasing number of proportion of senior citizens would add to the demand of the demand of services in the public domain, especially health care. Also aging the population would mean that there would less number of working and taxpaying Canadians. However, the biggest cha llenge would come in the form of its effect on the labour market; which would be discussed later (Burgemeister, 2003). Also the innovation of the nation would depend upon the growth of the productivity. However, the recent performance of Canada leaves a lot of scope for improvement. Over the last decade or so the productivity grew by just 0.7 percent. This is far below as compared to other developed countries like USA if the rate of growth in productivity in the near future then the potential economic growth of the

Marketing Research- Report on service encounters Assignment

Marketing Research- Report on service encounters - Assignment Example Based on the textbook learning about service marketing, the experiences will be categorised and aging theories will be related to the encounters. The study will be divided in two parts, in this part experience of the service encounters will be highlighted and in the second part, the theories and classifications will be done. Along with that a suitable conclusion and recommendations will also be provided. Service Encounters This section of the report covers the description of the various service deliveries I have encountered in the last week. Although I have come across various service encounters in the recent past, only six of them will be described. The service encounters ranging from banking to tourism services. I have decided to only highlight those service encounters that actually offered something to learn from that experience. Also it should be noted that each of the service encounter that I proposes to shed light on are from different sectors. The entire segment of my service encounters can be found in the appendix section of this study (Refer to Appendix section). PART II Introduction Service marketing is considerably a new concept of marketing and is often dubbed as the subfield of marketing. Service marketing typically refers to the business to business (B2B) and business to consumer (B2C) services (Storbacka, Strandvik and Gronroos, 1994). The notion and real life application of services marketing are evident in sectors such as travel, telecommunication, health care and financial services to name a few. The study is meant for the purpose of understanding the nature of services and to test the viability of the statement ‘service customers is a core competency that marketing managers must develop’. In the section of the study, I will reflect upon my experience of service delivery and will try to relate the same with the theories portrayed by scholars across the world. Lastly, suitable conclusion to the study will be drawn and along with th at recommendation will be provided. Service Classification It is an imprudent act to generalise the concept of services because the services offered by the companies greatly differs. The differences in the services of two companies become more visible when these companies belong to different industries. According to industry experts and academicians, one of the wisest approaches to segment the services of the firms is to use marketing relevant characteristics (Lovelock, Patterson, and Wirthz, 2010). In general, the services are classified on the basis of various factors such as the strategic implication of the characteristics of the services by considering the fact that customers are involved in the production process. The services can be classified as the tangibility/intangibility of the service process, on the basis of the direct service recipients, the place in which the service is being delivered, on the basis of customization and standardization, relationship with the customer, discrete and continuous services, and high & low contact services. In the context of my personal service encounters, I will choose the degree of tangibility or intangibility involved in the process of service delivery. This basis of classification describes the fact that whether the services being offered by the company involves anything physical or the process is more intangible. In my cases, all the services are intangible and but involves different

Intranship Essay Example | Topics and Well Written Essays - 500 words

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Compare and contrast Essay Example | Topics and Well Written Essays - 1500 words

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