Original scientific work. Рубрика в журнале - Pravo - teorija i praksa
Spanish special taxes and the tax harmonization of the European union
Статья научная
If the special taxes have been imposed with a fundamental objective of promoting a consumption limitation of certain products derived from their devastating social or environmental impact, it is necessary to reflect on their high cost produced by the transposition of the EU Directive 2020/262 of the Council, from December 19th, 2019, which establishes a general regime of special taxes and their taxation. If the objective of the aforementioned Directive is to achieve a fiscal harmonization, it is necessary to consider the effects that occur when its application in the Spanish state directly collides with the economic capacities and tax justice, since these principles may be void of a content and threaten to a greater or lesser extent against another basic non-confiscatory tax collection. For this reason, this work will analyze some issues related to its high quantification and the results produced in the EU harmonization line. Taking into account that our constitutional principles may be called into question, there will be raised various questions about a double taxation of the products affected by these taxes, and, how, in its social repercussion, it does not seem to comply with its alleged extra-taxation in terms of its effectiveness.
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Specialization of judges for settlement of marriage disputes
Статья научная
The specialization of judges and/or specialized courts, as the reality of modern legal systems, take many forms: a specialized judge dealing with a limited legal area or cases relating to a particular factual situation in certain areas (such as, e.g. family law), specialized councils at existing courts (e.g. family council) or separate special courts (e.g. family courts). Modern family law defines a divorce judge as mediator, controller and protector of children’s interests, as well as of the balance of interests of spouses, whose main role is the consensual and complete regulation of the consequences of the marriage dissolution and, in other cases, the resolution of the divorce dispute by judgement on merits based on all the evidence presented. Such a complex court role requires not only an in-depth knowledge of legal matter but also a multidisciplinary approach to dispute resolution and imposes a specialization requirement in family matters, especially when it comes to high-conflict divorce cases. The subject of this paper is an analysis of the specialization of judges in the resolution of a high-conflict divorce dispute, taking into account all the advantages and disadvantages of specialization of judges, i.e. courts in that matter. Also, the aim of the paper is to consider the possibilities of better and more efficient work of the courts of the Republic of Serbia in this field, as well as the possibilities of specialization of judges in family law or the establishment of special family courts.
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Specific characteristics of digital violence and digital crime
Статья научная
Migration of many aspects of human life and work into the online sphere has become an integral part of everyday life and it is difficult to imagine the functioning of any aspect of life without the Internet and the space in which most human interactions take place. One such large and significant new form has created a large number of smaller ones, and conditioned the transformation of things and phenomena from the physical world into completely new digital forms. The same happened with violence, as a phenomenon, a pattern of behavior and a part of human nature from the very beginnings of civilization, which took its new form being called a digital violence. It does not necessarily have to be online, but it is necessarily related to digital devices. To the problem of digital crime there should be added a digital violence as a contemporary problem, especially when we talk about legal regulatory mechanisms, although these two phenomena, with frequent overlaps, do not necessarily have to be contained in each other, but they are equally important. Online and offline digital spaces represent just a new field in which violence and crimes are committed, but the virtual characteristic of these spaces is only an additional specific feature, because their consequences are felt in the physical, real world, and in that sense, the border between virtual and real is invisible. This paper aims to explore the ontological determinants of violence and digital violence, to identify specific forms of digital violence and digital crime, as well as to analyze existing regulations aimed at combating digital violence and digital crime.
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Specific execution of criminal sanctions against juveniles
Статья научная
In almost all modern societies appear as perpetrators of criminal acts the young population. This phenomenon and this type of crime called juvenile delinquency. Regardless of the diversity of the causes of that delinquency, we can say that it is a specific type of crime which consists of young people. In almost all modern countries, according to them, as a rule, the specific types of criminal sanctions - educational measures, and only very fine, which may be a special kind. Purpose of criminal sanctions to juveniles is to control, providing protection and assistance, as well as providing general and vocational training affect the development and strengthening of personal responsibility of minors, to education and proper development of his personality, in order to ensure the reintegration of juveniles in the community. Measures of social reactions to juvenile crime in the resocialization, are subject to a permanent theoretical studies, and frequent criticism, which are subject to change.
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Specifičnosti i uloga komunikologije u međunarodnom ekonomskom pregovaranju
Статья научная
U diplomatiji i ukupnoj korespodenciji u oblasti međunarodnih odnosa sve se više koristi veština pregovaranja. Isto tako, sve je naglašeniji značaj ovog vida komuniciranja među ljudima u svakodnevnom privatnom i javnom životu. Važno je istaći da svojevrsni međunarodni standardi komuniciranja treba da budu primenjeni u jednom krajnje osetljivom sektoru kao što je bezbednost. Nakon 'hladnog rata' bezbednost pojedinca, svake države i međunarodne zajednice nije više ugrožena prevashodno vojnim pretnjama, nego i drugim brojnim rizicima koje prepoznajemo kao prirodne katastrofe, ne namerno ili namerno izazvane nesreće, nemaran odnos prema životnoj sredini, bolesti, ekonomske krize, socijalne promene, prisilne migracije, organizovani kriminal, terorizam i sl. Po osnovu svih navedenih izazova bezbednosti veoma često dolazi do sukoba i kriza. Ovaj članak predstavlja napor da se uspostavi nova matrica odnosa u sferi bezbednosti (gde je dugo vladala netolerantnost i nepostojanje osećaja za kompromis), kako bi se i najsloženiji problemi mogli rešiti mirnim, a ne nasilnim sredstvima - pregovaranjem, a ne oružjem i prisilom.
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Specifičnosti naučno-istraživačkog rada u društvenim naukama
Статья научная
Metodologija naučno-istraživačkog rada predstavlja svojevrsnu riznicu dosadašnjih iskustava naučnih radnika iz različitih oblasti. Stoga su mnoge teme ostale van okvira ovog rada, dok su obrađena osnovna pitanja metodologije (metod i izvori metodoloških saznanja) i naučnog istraživanja (metodološki postulati naučne delatnosti i faze naučnog istraživanja) s posebnim osvrtom na specifičnost istraživanja i problem objektivnosti istraživanja u društvenim naukama, te je ukazano na izvesna otvorena pitanja iz pomenute materije.
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Standby letter of credit as a means of security in international contractual relations
Статья научная
The subject of this paper is a type of letter of credit that is not commonly encountered in the practices of domestic banks. It is not specifically regulated by domestic legislation; however, its significance is expected to grow in the international business relations of our businessmen with companies from other countries where the use of this payment security instrument is common in the banking industry. This type of letter of credit is theoretically of disputed legal nature, raising questions about whether it qualifies as a letter of credit, a type of guarantee, or a distinct legal institute. The focus of the research is on the standby letter of credit as a security measure in international contractual relations, particularly in sales and construction contracts. In sales contracts, the standby letter of credit serves to secure the interests of the seller, while in construction contracts, it can secure interests of both the client the contractor, depending on the party for whose benefit it was issued. The paper aims to define the standby letter of credit, explain its role in protecting the rights and interests of contracting parties, and explore its legal nature. In particular, we will conduct a comparative analysis between this legal institute and a ‘classic’ documentary letter of credit and a bank guarantee. In our legal theory, and to a greater extent in American and English legal theory, there are numerous works that deal with the topic of standby letters of credit. However, the legal regulations related to banking operations have changed over time, which requires a fresh perspective. The goal of this work is to familiarize our companies and banks engaged in transactions with foreign entities, where the issuance of this type of letter of credit is customary, with the role of a standby letter of credit as an instrument for ensuring contractual obligations. In addition to that, the paper aims to explore the legal relationships established with this type of letter of credit.
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State-legal foundation of medieval Serbia in the provisions of Dušan’s code
Статья научная
This paper represents a synthesis of knowledge acquired by the author through studying Dušan’s Code. It analyzes the provisions reflecting the state-forming ambitions of Emperor Dušan. Considering the fact that he was aware of the size and strength of his state, which was legally grounded, the Code had to meet the Emperor’s expectations. The critics of his authoritarian rule cannot deny that he had purposefully limited his own (legal) power. Thereby, the legislative technique being used was fully in the spirit of the time and space in which the Code was to be applied. Therefore, it is the author’s intention to point out the provisions of Dušan’s Code in which the original sources of Serbian statehood could be traced back. The issue of originality of Dušan’s Code will be discussed contextually regarding the content of certain regulations. This is hindered by the fact that Dušan’s Code was transcribed over twenty times, and the contents of those transcriptions were not fully identical. Therefore, the originality of the provisions in Dušan’s Code should also be evaluated in relation to its previous legal monuments.
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Stepen humanog razvoja i vladavine prava u Republici Srbiji
Статья научная
Velika politička i ekonomska kriza, kao i niz oružanih sukoba, tokom prošle decenije uticali su na degradiranje i ugrožavanje perspektive i prosperiteta u Srbiji. Navedene pojave inicirale su oštar pad u indikatorima humanog razvoja. Sve to je doprinelo da se ispolji fenomen siromaštva, da se teže dostignu ciljevi koji vrednuju ljudska prava. Evidentni su u kontekstu navedenog sve veći nedostatci i propusti u realizaciji ekonomskih i društvenih prava. Pravosuđe kontinuirano ima problem sa korupcijom i ogromnim brojem zaostalih nerešenih slučajeva. Korupcija je široko rasprostranjena pojava u zemlji. Srbija se u ovoj fazi nalazi u periodu ekonomske i političke stabilizacije, nakon postkonfliktne faze. Međutim, rastuća stopa nezaposlenosti, tinjanje tenzija u vezi sa Kosovom, međunarodne obaveze čije ispunjenje traži EU uslovljavaju osećaj stagnacije, a borbu protiv siromaštva, nezaposlenosti, humanog razvoja nekako stavljaju u drugi plan. U bavljenju siromaštvom, u kontekstu ljudskih prava, zapaža se da postoje mnoge dimenzije siromaštva čiji su parametri: nivoi potrošnje, zaposlenosti, prihoda, stanovanja, obrazovanja i zdravlja. U demokratski razvijenim zemljama, u takozvanim zrelim demokratijama, tokom vremena su se iskristalisali demokratski oblici demokratskog upravljanja, koji podrazumevaju odgovornost, transparentnost uz učešće javnosti. Vladavina prava koja se temelji na podeli vlasti daje osnovni pravni okvir za demokratsko upravljanje. Samim tim su preventivni i kontrolni mehanizmi delotvorni, a pravosuđe zaštićeno od neželjenih uticaja. Negativne posledice, prouzrokovane oružanim sukobima i ozbiljnim narušavanjem ljudskih prava, ostavile su vidljiv ožiljak na ključne institucije sistema i tako uticale da se izgradi nepoverenje građana. Potrebno je da se osnaži krhka demokratija, da izgrađivanje demokratskog društva postane realnost i da srpsko društvo stekne snagu i ostvari kredibilitet.
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Sudije i tužioci u sistemu pravne etike
Статья научная
Pored toga što pravnim normama ustupaju sadržaj ili ga pak koriguju, etičke norme su i izvor obaveza za sve koji pravo primenjuju, a naročito sudije, tužioce i advokate. Etičke obaveze i profesionalna odgovornost sudija u najvećoj meri su regulisani etičkim kodeksom koji je usvojilo Društvo sudija, a koji ima neobavezujući karakter, kao i odredbama Zakona o sudijama, te procesnih zakona i samog Krivičnog zakonika. Društvo sudija Srbije je usvojilo Standarde sudijske etike 2003. god., u čijoj osnovi su kanoni Kodeksa sudijske etike Društva sudija Srbije iz 1998. god. Standardi su usklađeni sa međunarodnim etičkim standardima izraženim u Nacrtu Bangalorskog kodeksa sudijskog ponašanja, koji je usvojen od Pravosudne grupe UN-a, te u sličnim aktima skoro svih demokratskih zemalja. Kodeks sudijske etike sadrži deset glavnih kanona koji obavezuju svakog sudiju. Radi se o sledećim kanonima: nezavisnost, pravednost, profesionalnost, integritet, posvećenost, odanost kodeksu, apolitičnost, nepodmitljivost, doličnost, hrabrost. Sudska i tužilačka delatnost zahteva veće obaveze njihovih nosilaca od onih koje su pravno propisane. Složenost i značaj ovih delatnosti se reflektuje se na planu etičkih obaveza. One dopunjuju i postrožavaju pravne, čineći sa njima novi sistem, većeg i kvalitetnijeg nivoa. Ustav, zakoni i etički kodeksi koji regulišu obaveze sudija i tužilaca u Srbiji odgovaraju opšteprihvaćenim standarima u demokratskom svetu. One zajedno čine jedinstven, zaokružen i celovit sistem, koji uz postojanje adekvatnih organa koji će se starati o njihovoj primeni, predstavljaju optimalnu garanciju ispravnog postupanja ovih organa.
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Статья научная
In order to achieve the overall national goal - the full EU membership - Republic of Serbia adopted several strategic documents in the last decade, under the umbrella of the National Strategy for Sustainable Development. The goal of this paper is to present the research results on the relationship between the sustainable development and cultural heritage, showing the interrelations among relevant strategies and also in regard to the EU recommendations. Furthermore, the paper presents the case study of secondary rural settlements named 'pivnice' being located in the region of Negotinska Krajina. Viticulture, as a significant development lever in eastern Serbia, primarily influenced on the generation of these unique cultural and historical structures. Belonging to the villages of Rajac, Rogljevo and Štubik, 'pivnice' fall under the category of immovable cultural property of a great importance and consequently under the jurisdiction of The Institute for the Protection of Cultural Monuments of Serbia. Also, 'pivnice' are found on the UNESCO tentative list of cultural heritage (PKIC 14, 14 and 10). Analyzing the inherited application of sustainable principles on the one hand, and the recommendation of the sustainable strategies concerning the cultural heritage on the other, the paper underlines the need for an efficient and effective action.
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Suština fiskalne decentralizacije u Republici Srbiji
Статья научная
Zakonom o lokalnoj samoupravi, donetim februara 2002. godine izvršena je fiskalna decentralizacija bez institucionalne decentralizacije funkcija centralne poreske administracije, čime je samo izvršena afirmacija lokalne samouprave u delu finansiranja budžeta jedinica lokalne samouprave, ali ne i u delu administriranja izvornih lokalnih javnih prihoda. Zakonom o finansiranju lokalne samouprave redizajnirano je i na potpun način jasno i transparentno uređeno finansiranje poslova jedinica lokalne samouprave, čime je izvršena dalja fiskalna decentralizacija u Republici. Ovim zakonom su iz postojećeg Zakona o lokalnoj samoupravi izdvojene odredbe koje uređuju finansiranje jedinica lokalne samouprave, čime se prevazilaze slabosti postojećeg sistema finansiranja lokalne samouprave. Zakonom o finansiranju lokalne samouprave stvoren je pravni osnov za decentralizaciju funkcija centralne poreske administracije (Poreske uprave), pa time i afirmacije lokalne samouprave u delu administriranja njenih izvornih prihoda, tako što je propisano da jedinica lokalne samouprave u celosti utvrđuje, naplaćuje i kontroliše izvorne lokalne javne prihode počev od 1. januara 2007. godine, za koje poslove je neophodno obrazovati poresku administraciju jedinica lokalne samouprave. Dalja konkretizacija nadležnosti lokalne poreske administracije izvršiće se Zakonom o izmenama i dopunama Zakona o poreskom postupku i poreskoj administraciji, kojim će biti uređeno koje odredbe Zakona o poreskom postupku i poreskoj administraciji primenjuje lokalna poreska administracija u poreskom postupku.
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The United Nations Convention on the International Agreements of Solving Disputes through Mediation
Статья научная
The United Nations Convention on International Agreements resulting from Mediation is significant because it regulates the cross-border enforcement of agreements reached in mediation and seeks to provide a single, effective framework for the recognition and enforcement of these agreements, which resolve international trade disputes. The global importance of this Convention is of a great importance, which is indicated by signing the Convention by three countries with the largest world economy: the USA, China and India. The purpose of this Convention is to promote the enforcement of international agreements arising from mediation, in the same way as the New York Convention on the Recognition and Enforcement of Foreign Arbitrary Decisions facilitates the recognition and enforcement of foreign arbitrary decisions. As the New York Convention regulated the field of enforcement of foreign arbitrary decisions, mediation in this field had a legal void. Such a legal void made cross-border mediation impossible, which the Singapore Convention eliminated. The number of countries signatories is the best indicator of the actual need of the international economy for this type of dispute resolution. Therefore, the topic of this paper will be an overview of the main contents of the Singapore Convention.
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The analysis of the structured financial transactions as alternative sources of financing
Статья научная
It is undeniable that global financial institutions are facing the major changes taken place during the last few years. Starting with the continuous tightening of both legal and financial regulations, preparation for the introduction of Basel 3, consolidation of the industry itself, the introduction of new information and communication technologies, enhanced safeguards to prevent money laundering, globalization of financial functions and capital markets, the traditional structure of the financial services industry has suffered many changes. Technological changes have reduced the transaction costs and accelerated the transfer of knowledge between the countries all over the world. There have emerged the modern forms of financial instruments crossing the barriers of national markets. Complex financial transactions unite all participants in the global market and, at the same time, they form the relative prices of all goods, services and capital. This paper aims to analyze the mechanism of realization of the structured financial transactions of banks and specialized institutions as alternative sources of financing in the global financial market.
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The application of digital technology in business registration
Статья научная
The application of digital technology has succeeded, on the one hand, in facilitating the business and whole life of the modern humans, and, on the other hand, in slightly putting in the background the long-maintained habits and values that have become obsolete and unnecessary with digitalization. Almost the entire year of 2020, due to the global pandemic and restrictive measures, as well as business in it, has been reduced to the virtual world and digitalization. Although the application of new technologies is not new, this year it has received a special treatment, and the business entities have been required to adjust their business, the work from home, the online work, through various Internet applications with which help there can be organized certain meetings, seminars, educative programmes, conferences as well as closer business contacts with a picture and tone being alive. So, digital technologies have, in this socalled. Covid19 year, taken over our entire, both business and a large part of private life. However, if the focus is put on a lot of positive aspects of the application of new technologies, especially in modern business, where their application saves time and energy, and thus money, then a digital registration of business entities is certainly one of them. For example, in Serbia, since 2018, with a few clicks, it has been possible to electronically register a one-member or multi-member limited liability company and an entrepreneur. However, the application of digital technologies in the process of registration and setting up the business entities has existed much longer than the e-registration. Along with the increasing application and importance of digital technologies in this area, there are opened up some new dilemmas and emerged new challenges that modern business entities have to be faced. The same thing can be applied to the new challenges the registration authorities are faced.
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The causes of economic crime and the review of its effects in the business field
Статья научная
Economic crime is a serious security risk, which is present in every country. The factors of current economic, social and broader societal conditions of global trends are considered to be the general factors contributing to the causes of economic crime. If a country’s economic system is established on solid foundations, fully respecting the market economy laws, such a system is less exposed to various forms of criminal attacks. Bearing in mind the importance as well as the complexity of the matter of economic crime, this academic paper deals with the etiology of economic crime as a phenomenon. The study includes a general criminological review of the above-mentioned topic, with a special emphasis on the review of the economic crime causes in Republic of Serbia. It is evident that the emergence and development of new types of economic crime, as well as the refinement of already existing ones, have had a significant impact on the operations of business entities and on the national economy as a whole. The causes of economic crime that are deeply rooted in a particular society have an extremely negative impact on the trust given to business entities and their stable operations. The roots and causes of economic crime are based on the contradictions of socioeconomic relations, which affect the outward forms of this kind of crime, and represent the result of a series of political, economic, geographical, legal, moral, cultural and other factors, which fundamentally negatively affects the overall economic stability.
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The concept of marriage in Roman law and the position of a woman in it
Статья научная
This paper aims to present comprehensions about marriage and its various forms that existed in ancient Rome. The Roman legal tradition has lasted for more than a millennium and marriage, as a legal institute, has undergone changes in its manifestations, from cum manu marriage to sine manu marriage until Justinian’s changes. Since the institution of marriage is directly related to the position of the woman, the paper presents the rights and obligations that the woman had in relation to each of these forms of marriage. This is primarily related to her social status and property rights in connection with marriage and dowry. Historically, the importance of Roman law is in the fact that it represents the foundation of all the rights of the continental legal system, and we see the results of that evolution today, among other things, in our positive marital and family law. Forms for marriage, consent of wills, property relations arising from marriage and other legal regulations under Roman law all significantly imply positive legal solutions. Although the social position of a woman and her position in marriage was, in principle, poor, it changed for the better over time, as a result of the emergence and influence of Christianity, drastic changes in the economy, and the disappearance of patriarchal morality.
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Статья научная
The primacy of artificial intelligence (AI) in education has become increasingly relevant in recent times, aiming to facilitate the easier acquisition of material. There is a growing emphasis on the implementation of AI and the search for ways to incorporate it into everyday work. However, this story brings into play ethical, copyright, and many other rights. The text discusses the growing role of artificial intelligence (AI) in education, emphasizing its potential benefits and ethical challenges. It explores the use of models like Generative Pre-trained Transformer (GPT) to enhance learning processes, yet highlights concerns related to transparency and ethics.
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Статья научная
The pandemic of the disease caused by Covid-19 has been of unprecedented proportions thus far. The spread of the virus has an extremely invasive effect on all aspects of human life and activity around the planet. According to the fact that this is a novel virus still spreading, and whose effects are significantly reflected on people’s everyday life and activity, its full dimension and consequences have not yet been fully understood. Regarding the issue itself, this scientific paper reviews the impact of the Covid-19 pandemic on the health systems of Serbia and the Western Balkans region as well as the impact of the pandemic on socioeconomic factors in Serbia. Furthermore, there is a brief analysis of the legislative response of Serbia in the field of protection of the population from infectious diseases, as well as in the field of prescribing mandatory preventive measures for labor safety and health. It also includes the prevention of the occurrence and spread of epidemics of infectious diseases in the work environment.
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The importance of method DNK printing in family law
Статья научная
In 1950. when James Watson and Francis Crick informed the world about the structure of DNK, no one could assume that after tree decade analysis of DNK structure will become basic identification method whit wide field of use. Examine of DNK print represents the newest and most reliable method for detection and contest of maternity and paternity. Based on unique genetic constitution of every human bean it gives us reliable scientific evidence whit almost absolute certainty. Probability of unexpected coincidence of trace between child and person who isn't a father of a child is one against billion. DNK analysis can whit certainty detects genetic parenthood, while the earlier methods could only certainly deny it. Whit multiplication of DNK segments in lab terms in the way which represents copy of DNK replication in live organism, in other words whit technology by chained reaction of DNK polymerase, sufficient number of DNK components is creating and those are necessary for detecting biological inherits and identification of parenthood. Whit DNK analysis it is possible not only to eliminate potential biological parent yet to witness it whit probability over 99, 99%. Advantages of findings in molecular biology have been proved, but on the other side possibility of abuse are wide which leads us to number of legal and ethic dilemma. Absolute protection of DNK genetic structure of an individual isn't possible because of the fact that today there are realistic possibilities of complete genetic material analysis only on the base of one cell which contains nucleus.
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