Relationship between Planned Behavior in Front of the Desire That
Student Has to Enroll in the Public Accounting Programs on
Distance-teaching Mode in Colombia
Edward Ferney Quintero Rengifo
1a
, Libia Biviana Rodríguez Rojas
1
and Myrian Días Rueda
2
1
Corporación Universitaria Minuto de Dios, UNIMINUTO Virtual y a Distancia, Bogotá D.C., Colombia
2
Psychologist, Bogotá D.C., Colombia
Keywords: Planned Behavior, Distance Education, Desire, Public Accounting.
Abstract: Studies on planned behavior and its relationship with consumer practices showing the influence of attitudes,
control of perceived behavior, and subjective norm on purchase intention and behavior. Thus, the present
research aims to establish the relationship between attitudes, subjective norms and behavior control, compared
to the intention of the student to enroll in Public Accounting programs in the Distance modality in Colombia.
A correlational study has been carried out, with probability sampling, applying a structured survey with 78
items to 748 students. The results show that there is a relationship between attitudes and subjective norms,
and the desire to enroll in Public Accounting programs in the Distance modality in Colombia at 24.2%. The
present investigation shows that intention is not a predictor variable; therefore, desire is included in the
planned behavior model by identifying that there is a linear equation that predicts desire to enroll.
1 THEORETICAL FRAMEWORK
The great challenges faced by the education sector are
associated with coverage, quality, incorporation of
Information and Communication Technologies (ICT),
and updating of pedagogical and curricular
approaches (González-Sanmamed, Sangrà, Souto-
Seijo, & White, 2018). Consequently, the Distance
modality originates as a source of education directed
at people who, for family, work, economic reasons,
or place of residence, do not have access to higher
education (Zárate, Alvarado & Chávez, 2017). In this
sense, the distance academic offer requires social
commitment and is closely linked to the equitable
generation of opportunities, guaranteeing quality in
an inclusive education (Acosta, 2011). Distance
education has shown in recent years to be capable of
reducing the social inequality gap (Torres, 2017), of
training people in remote places, of providing the
possibility to the disabled community, and of
allowing those who do not have enough economic
resources access to opportunities that were previously
unimaginable (Aretio, 2017).
In relation to distance higher education in
a
https://orcid.org/0000-0002-0512-389X
Colombia, the regulatory framework on the higher
education system is copious, tangled, and even for
some too detailed (Arboleda and Rama, 2013). The
specific regulations on the Distance modality have
been scarce and modest both in its content and in the
legal instruments used. It has been said that there is
only one education, and the differences between face-
to-face and distance “modalities”, is simply
methodological (García, 2008). In this sense,
classifying the so-called distance higher education as
a simple modality, and not giving it the importance
and position that it should have today in society,
translates into ignoring the progress that it has
achieved and the barriers that it has eliminated in time
and space (Peralta, 2017). The mere fact of accepting
at the beginning the norms and laws elaborated
exclusively for face-to-face education, shows that a
lot is still needed in terms not only legal but also
social (Rama, 2017).
Consequently, it is important to understand one of
the cognitive processes that occurs in the decision to
enroll in Public Accounting programs offered through
distance learning in Colombia, through models that
explain the influence that attitudes have within the
Rengifo, E., Rojas, L. and Rueda, M.
Relationship between Planned Behavior in Front of the Desire That Student Has to Enroll in the Public Accounting Programs on Distance-teaching Mode in Colombia.
DOI: 10.5220/0010518201190126
In Proceedings of the 3rd International Conference on Finance, Economics, Management and IT Business (FEMIB 2021), pages 119-126
ISBN: 978-989-758-507-4
Copyright
c
2021 by SCITEPRESS Science and Technology Publications, Lda. All rights reserved
119
intention and later in The conduct; Thus, as Azjen
(2015) proposes the theory of planned behavior (TPB)
that includes the following three variables: 1) attitude
towards behavior, 2) subjective norms, and 3) control
of perceived behavior.
To start, the attitude refers to the consequences
associated with a behavior that is related to negative
or positive beliefs or thoughts around it (Ajzen and
Fishbein, 2005). According to the tricomponent
model, attitudes are formed from three dimensions: 1)
cognitive, the knowledge obtained by internal and
external sources of information; 2) affective, refers to
the student in the distance modality that wishes and
has the desire to improve themself and achieve
professional fulfillment; and 3) behavioral, the action
that leads the student to make the decision to enroll in
the Public Accounting program in the distance
modality (Rosenberg and Huvland, 1960).
The second variable of the Planned Behavior
Model (Fishbein and Ajzen, 2011) establishes that the
intention of an individual's behavior is based on the
reasoning of beliefs about that behavior; This model
starts from the principle that all individual beliefs go
through a rational process including attitudes,
subjective norms and the control of perceived
behavior (Ajzen, 2011). Behavior is influenced by
factors from the past such as individual personality
containing values, emotional intelligence, experience,
and stereotypes; the social part that contains
education, gender, race, and culture; and the
information available to the individual such as
knowledge and influence of the media (Smith et al.,
2008).
Finally, the subjective norms are related to the
social pressure felt when performing this behavior
and the motivation to comply, while the control of
perceived behavior includes internal and external
control that the individual perceives. (De Leeuw,
Valois, Ajzen & Schmidt, 2015).
On the other hand, human needs materialize
through desire that is shaped by personality, culture,
and society; that is, products or services that satisfy
needs. In this sense, culture encompasses perceptions,
values, desires, and behaviors learned by an
individual immersed in a family group (López &
Silva, 2017). Similarly, psychological resources turn
to desire as a factor that directly influences the
decision (Gantiva, Guerra & Vila, 2017). It is then
that the desired attitudes are related to the prediction
of behavior (Carrera, Fernandez-Sedano, Muñoz and
Caballero, 2019); in this case, take a Public
Accounting program in the distance mode.
2 METHODOLOGY
Overall Objective:
Establish the relationship that exists between attitudes,
subjective norms, and control of the perceived
behavior that the student has, when facing the desire
to enroll in Public Accounting programs in the
Distance mode in Colombia.
Specific Objectives:
1. Identify if there is a relationship between the
student's attitudes and the desire to enroll in Public
Accounting programs in the Distance mode in
Colombia.
2. Identify if there is a relationship between the
subjective norms that the student has and the desire to
enroll in Public Accounting programs in the Distance
modality in Colombia.
3. Identify if there is a relationship between the
control of perceived behavior that the student has and
the desire to enroll in Public Accounting programs in
the Distance mode in Colombia.
4. Determine what the factors are that have the most
significance for the student when enrolling in Public
Accounting programs in the Distance mode in
Colombia.
Hypothesis:
If the student's attitudes, subjective norms, and
perceived behavior are related to the desire to enroll
in Public Accounting programs in the Distance
modality in Colombia, then a significant correlation
will be observed between attitudes, subjective norms
and control of perceived behavior with the desire to
enroll at an alpha of 0.05.
Participants:
The sampling method is probabilistic. The sample
was calculated based on the proportion formula for a
finite population, with the following data: Population
(N) 48,503 students, 95% confidence level (Z = 1.96),
4% error level (E = 0.04), and the P Proportion of
50%, for a sample of 593 students. A response was
received from 748 students from Colombia, of which
736 are studying Public Accounting in the Distance
mode, all respondents consented and agreed to
voluntarily participate in the research. 23% of the
sample are born men and 77% women. 46% are
between 25 and 35 years of age.
68% of the sample are technicians / technologists,
with a 71% participation by women. 48% of the
sample have a partner (married, with a partner or in
common law); 48% are single and 4% are separated.
FEMIB 2021 - 3rd International Conference on Finance, Economics, Management and IT Business
120
30% of the students have lived more than 5 years with
their partner. 55% have children, showing that 51%
have between 1 and 2 children. 36% have people they
are responsible for: 33% have one person that they are
responsible for and 23% two people.
81% of those surveyed belong to socioeconomic
levels 2 and 3 and 60% have a monthly income
between US $ 230 and US $ 460. 38% of the
participants are studying in Bogotá. 60% of men are
technicians / technologists, while women with the
same degree participate with 71%. 48% of the
students stated that the economy / cost of tuition is the
first determining factor for choosing a University,
without significant differences between both sexes,
followed by the recommendations of other people
with 21%. The students who took into account the
Military Nueva Granada, Andean Area, and
Remington institutions are mostly separated (23%).
98% of the students with a partner took into account
the Minuto de Dios University Corporation.
21% of students with two children took into
account the Andean Area University Foundation,
while 93% of students without children took into
account the Minuto de Dios University Corporation,
students with 3 children (17%) took into account the
Nueva Granada Military University. On the other
hand, 92% of the respondents who took Uniminuto
into account belong to Socioeconomic Level 1, 2 and
3 that is associated with the social and economic
position of the participants (Quintero, Barreto,
Rincón-Vásquez & Velandia, 2016 ); While 60% of
the people who took into account the University
Foundation of the Andean Area are part of
Socioeconomic Level 3, 4 or more.
Regarding the academic training of the father, the
results show that 93% of the people who took into
account Uniminuto their father had primary school as
a level of training, while 40% of the people surveyed
who took the University into account Military Nueva
Granada his father has a level of technological
training, and the respondents who took into account
the University Foundation of the Andean Area and
the University of Pamplona reported a secondary
education level for the father (30%) and professional
respectively (25%) . Along the same lines, the level
of training of the mother for those who took
Uniminuto into account is technological with 95%,
the mother of the people who took into account the
Nueva Granada Military University and the Andean
Area University Foundation are specialists (50%),
and 20% of those surveyed who took the University
of Pamplona into account have mothers with
specialization and are represented by 20%.
On the other hand, the occupation of the father for
those who took into account Uniminuto in 94% are
independent and are at home, 28% of the people who
took into account the University Foundation of the
Andean Area have retired parents, on 15 % of the
respondents who took into account the Nueva
Granada Military University have retired parents and
are at home, and the parents of the people who took
the Remington University Corporation into account
are pensioners (14%). While the occupation of the
mother of the people who took into account
Uniminuto in 92% are employed, independent and
dedicated to the home, 26% of the people who took
into account the University Foundation of the Andean
Area and the University Militar Nueva Granada (18%)
have retired mothers, 14% of those who took into
account the Remington University Corporation are
employed and are dedicated to the home, and 11% of
the people who took into account the Antonio Nariño
University Corporation have independent mothers.
When reviewing the reasons for enrolling that the
participants considered, the economic reasons stand
out at 48% - the cost of tuition, 21%
recommendations from other people, and 16% quality.
Within the economic reasons - the cost of tuition it is
evidenced that 63% corresponds to people who are in
a relationship, based on recommendations of other
people, it is found that 30% of students older than 45
years within the recognition ratio, 17% of people are
separated in terms of marital status, and for whom
quality represents, 25% have incomes of less than US
$ 230.
In relation to the means by which people received
information from the Public Accounting programs in
the distance mode, it is evident that 30% of the
students who took into account the University
Foundation of the Andean Area found out through
outdoor advertising, while the students who took into
account the other Higher Education Institutions (IES)
found out through Television (16%), Social Networks
(17%), and Websites (28%), presenting Uniminuto a
difference compared to the other HEIs where the
advisor plays an important role with 19%.
Instrument:
Some sections of the questionnaire used by
Marroquín (2010) were used to identify the variables
that make up the decision-making process of students
who choose an advertising career, and then an
adaptation was made to the instrument used to
identify the relationship between the planned
behavior that the student faces when deciding to
enroll in Public Accounting programs in the Distance
modality in Colombia. The content validation was
carried out by evaluating six expert judges in
Relationship between Planned Behavior in Front of the Desire That Student Has to Enroll in the Public Accounting Programs on
Distance-teaching Mode in Colombia
121
consumer psychology in the city of Bogotá, Colombia.
As a result of the content validation, a survey was
obtained with 78 items distributed in two sections.
The first with sociodemographic, psychographic and
behavioral information of the respondent (45 items)
and the second, with 33 items, on aspects associated
with the planned behavior (attitude, norm, and
control), and 29 items associated with desire.
Main Findings:
Based on the fact that the measurement scale
“Planned behavior for distance mode students”, (to
quote the Quintero, Rodríguez and Díaz, 2020
instrument) is our own creation based on the theory
of planned behavior, we proceeded to analyze the
reliability, and construct validity. For the calculations,
the IBM SPSS version 22.0 software and JASP
version 13.0 were used. The reliability of the
instrument, measured by Cronbach's Alpha
coefficient for the constructs, was: 0.919 for Attitude,
0.729 for Control, 0.780 for Norm, and 0.937 for
Desire, showing high values for all.
The construct validity was determined by using the
principal components method with promax rotation
for each subscale. To clarify the relevance and
possibility of a factorial analysis based on the data
obtained through the scale "Planned behavior of
distance mode students", the KMO (Kaiser-Meyer-
Olkin) sample adequacy was verified, where the
results showed high goodness adjustment (See tables
1 to 4), which shows that the correlation matrix is
different from the identity matrix, indicating that the
scale "Planned behavior of distance mode students"
has some factorial structure.
For the confirmatory factor analysis, the measures
of CFI, TLI, NNFI, NFI, PNFI, and RMSEA, SRMR,
GFI, MFI and ECVI were taken, where it is observed
that the proposed constructs show good adjustments.
Finally, the χ2 test was omitted, since it is affected by
large samples.
The factorial loads of the items on the scale
"Planned behavior of distance mode students" were in
accordance with what was proposed by the theory. In
tables 1, 2, 3 and 4, the factorial load of each of the
items that make up the Attitude, Norm, Control and
Desire can be observed; the items presented shared
loads, and 10 items presented loads below the
established cut-off point (0.50); With which, the
items Attitude - I am ashamed to study with younger
people and Attitude - The economic situation at the
end of high school did not allow me to access higher
education, Behavior control - Nothing will interfere
with achieving the dream Being an accountant,
Behavior control - Studying remotely allows me to
attend to other responsibilities, Behavior control -
Due to my physical disability, I cannot move easily,
Desire to study - I have family accountants, Desire to
study - I work in the accounting area , Desire to study
- I like to be admired by others, Desire to study -
Teaches accounting software, and Desire to study - I
can work as an accountant.
When reviewing the correlation between the
variables Attitude, Norm, Control, and Desire, Table
5 shows that there is a positive correlation; that is, the
variables are directly correlated. In this sense, when
the values of the variables that are part of the scale
"Planned behavior of distance mode students" are
high, they correspond to high values in the other
variable. According to the above, there is a greater
correlation between the factors: desire and attitude,
attitude and norm, and norm and control.
With the above evidence, a linear equation was
sought to model the desire of the student to enroll in
Public Accounting programs in the Distance mode in
Colombia based on the planned behavior, obtaining
the following equation.
Estimated desire to enroll = 0.082 + 0.027 x Attitude
+ 0.028 x Norm (Ec 1)
Where Constant = 0.082, P <.001; Attitude
Coefficient = 0.027, P <.001; Norm Coefficient =
0.028, P <.001;
F (2,716) = 114.012, P <.001; (if there is a linear
equation that predicts the desire to enroll)
R =, 491; (R2 =, 242 R2: .242 = The attitude and the
norm explain 24.2% of the behavior of the desire to
enroll)
3 CONCLUSIONS AND
DISCUSSION
The results of the present research shows that there is
a relationship between attitudes and subjective norms
in relation to the desire of the student to enroll in
Public Accounting programs in the Distance mode in
Colombia. This could indicate that the desire factor
on the part of the student as an independent variable
is not only due to attitudes, or subjective norms, or
perceived control; on the contrary, there is a
correlation between the three factors; however, the
control factor is not the best predictor variable.
As can be seen in the previous section, the
variable desire is mentioned; however, this variable is
not included in the model of planned behavior
proposed by Azjen in 1991, which involves the
variables attitude, subjective norm, and control of
perceived behavior, as variables that predict the
FEMIB 2021 - 3rd International Conference on Finance, Economics, Management and IT Business
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intention and decision of behavior. At the time of
running the exercise in the SPSS software, it was
evidenced for this case that intention is not a predictor
variable. Therefore, the planned behavior model was
adapted, including desire as an important factor prior
to the decision to enroll (see figure 1), given that the
need for self-realization is materialized through the
desire to study, and desire is modeled by the attitude
and norm factors in 24.2%, allowing to predict the
behavior of the applicants in relation to studying
Public Accounting in the Traditional Distance
modality.
According to the graph, it is proposed for future
research to go to the planned behavior model and
include the desire variable in order to validate if it
predicts the individual's behavior. However, it is
important to highlight that, in research associated
with identifying the enrollment decision process in
higher education institutions, the desire variable
allows identifying the pattern of behavior in
applicants.
Figure 1: Planned behavior of distance mode students.
Source: Self elaboration based on the model proposed by
Azjen, 1991.
Table 1: Factorial loads Attitude.
Exploratory AF: Rotated
Component Factor Loads
Confirmatory AF:
Model Description
Item Item Description 1 2 3 Estimated SE p
ATTITUDE FACTOR
Attitude Factor 1
P25.15
Attitude - I believe that the support of
the institution guarantees quality in
education
,745 λ11= 0.55 0.03 < .001 0.53
P25.25 Attitude - The university has prestige ,796 λ12= 0.63 0.03 < .001 0.66
P25.26 Attitude - It's a large university ,769 λ13= 0.64 0.03 < .001 0.64
P25.27
Attitude - University facilities are
optimal
,774 λ14= 0.6 0.03 < .001 0.57
Attitude Factor 2
P25.28 Attitude – High quality of teachers ,826 λ21= 0.6 0.03 < .001 0.66
P25.29
Attitude – The university offers high
quality post graduate programs
,807 λ22= 0.61 0.03 < .001 0.63
P25.30
Attitude - The institution has an
excellent level of research
,819 λ23= 0.63 0.03 < .001 0.69
P25.32
Attitude - The academic program is
modern
,821 λ24= 0.58 0.03 < .001 0.67
P25.33
Attitude - The institution has a good
level of English
,709 λ25= 0.6 0.03 < .001 0.48
% Self Values -> 61.8% Covariance between Constructs
Attitude Factor 1 ↔ Attitude Factor 2 = 0.87
KMO Attitude = 0.931
Bartlett's test of sphericity:
Χ2 Attitude = 3947.689 CFI
0.966
RMSEA 0.084
p <0.001 TLI
0.953
SRMR 0.029
NNFI
0.953
GFI 0.993
NFI
0.960
MFI 0.912
PNFI
0.693
ECVI 0.299
Source: Self elaboration based on data analysis.
Relationship between Planned Behavior in Front of the Desire That Student Has to Enroll in the Public Accounting Programs on
Distance-teaching Mode in Colombia
123
Table 2: Factorial loads Norm.
Exploratory AF: Rotated
Component Factor Loads
Confirmatory AF:
Model Description
Item Item Description 1 2 3 Estimated SE p
NORM FACTOR
P25.2
Subjective norm - The University provides
me with the means to graduate in three years
,502
λ11= 0.38 0.04 < .001 0.15
P25.10
Subjective norm - My family and friends
admire professionals
,695
λ12= 0.6 0.04 < .001 0.37
P25.11
Subjective norm - I wish to resume my
university studies ,645
λ13= 0.51 0.04 < .001 0.29
P25.12
Subjective norm - My
b
oss requires a
professional title to get promoted
,725
λ14= 0.73 0.04 < .001 0.43
P25.17
Subjective norm - I want to be like the
Financial Manager of my company
,633
λ15= 0.57 0.04 < .001 0.28
P25.24
Subjective norm - Some of my co-workers
are professionals or are studying
,681
λ16= 0.62 0.04 < .001 0.35
%Self Values -> 42.4% Covariance between Constructs
KMO Norm = 0.82
Bartlett's test of sphericity:
Χ2 Norm = 683.792 CFI
1.000
RMSEA 0.000
p <0.001 TLI
1.000
SRMR 0.013
NNFI
1.000
GFI 1.000
NFI
0.988
MFI 1.000
PNFI
0.593
ECVI 0.062
Source: Self elaboration based on data analysis.
Table 3: Control factorial loads.
Exploratory AF: Rotated
Component Factor Loads
Confirmatory AF:
Model Description
Item Item Description 1 2 3 Estimated SE p
Control Factor
Control Factor 1
P25.16
Behavior control - I can study without
neglecting my day-to-day activities ,846
λ11 0.9 0.09 < .001 0.9
P25.19
Behavior Control - My salary allows me to
p
a
y
tuition
,821
λ12 0.57 0.07 < .001 0.28
Control Factor 2
P25.5
Behavior control - I have the accounting
knowledge that will make it easier for me to
stud
y
,849
λ21 0.49 0.05 < .001 0.49
P25.6
Behavior control - I do the work for my
com
p
an
y
's Accountant
,881
λ22 0.5 0.06 < .001 0.32
%Self Values -> 46.2% 26.6% Covariance between Constructs
Control Factor 1 ↔ Control Factor 2 = 0.407
KMO Control = 0.571
Bartlett's test of sphericity:
Χ2 Control = 403.526 CFI 0.979 RMSEA 0.108
p <0.001 TLI 0.875 SRMR 0.020
NNFI 0.875 GFI 1.000
NFI 0.977 MFI 0.994
PNFI 0.163 ECVI 0.049
Source: Self elaboration based on data analysis.
FEMIB 2021 - 3rd International Conference on Finance, Economics, Management and IT Business
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Table 4: Factor loadings Desire.
Exploratory AF: Rotated Component
Factor Loads
Confirmatory AF:
Model Description
Item Item Description 1 2 3 Estimated SE p
Desire Factor
Desire Factor 1
P19.4
Desire to study - Research is
studie
d
,721 λ11= 0.49 0.03 < .001 0.38
P19.5
Desire to study - Has several
Electives
,630 λ12= 0.44 0.03 < .001 0.28
P19.6 Desire to study - I am analytical ,654 λ13= 0.36 0.03 < .001 0.32
P19.7
Desire to study - Has
mathematical skills
,663 λ14= 0.42 0.03 < .001 0.35
P19.8
Desire to study - It is related to
Law
,718 λ15= 0.52 0.03 < .001 0.39
P19.9
Desire to study - It is related to
Economics
,688 λ16= 0.44 0.03 < .001 0.45
Desire Factor 2
P19.10
Desire to study - I can create my
own com
p
an
y
,738 λ21= 0.34 0.02 < .001 0.33
P19.12 Desire to study - I like business ,752 λ22= 0.4 0.02 < .001 0.45
P19.14
Desire to study - I contribute to
the communit
y
and societ
y
,710 λ23= 0.46 0.02 < .001 0.53
P19.15 Desire to study - It's interesting ,766 λ24= 0.36 0.02 < .001 0.41
Desire Factor 3
P19.16
Desire to study - I have friends
who stud
it
,623 λ31= 0.54 0.04 < .001 0.28
P19.17
Desire to study - I can get
reco
g
nition
,788 λ32= 0.61 0.03 < .001 0.53
P19.18
Desire to study - I can elevate my
status
,770 λ33= 0.59 0.03 < .001 0.51
P19.19
Desire to study - I can express
what I thin
k
,700 λ34= 0.51 0.03 < .001 0.45
P19.20
Desire to study - The job offers
are extensive
,614 λ35= 0.42 0.03 < .001 0.33
P19.23
Desire to study - I can earn a lot
of mone
y
,792 λ36= 0.57 0.03 < .001 0.57
P19.24 Desire to study - I can travel ,756 λ37= 0.62 0.03 < .001 0.54
P19.25 Desire to study - Get a promotion ,710 λ38= 0.51 0.03 < .001 0.48
%Self Values -> 35.7% 9.1% 7.6% Covariance between Constructs
Desire Factor 1 ↔ Desire Factor 2 = 0.646
KMO Wish = 0.9151 Desire Factor 1 ↔ Desire Factor 3 = 0.629
Bartlett's test of sphericity: Desire Factor 2 ↔ Desire Factor 3 = 0.647
Χ2 Wish = 4574.532 CFI 0.918 RMSEA 0.062
p <0.001 TLI 0.905 SRMR 0.040
NNFI 0.905 GFI 0.992
NFI 0.892 MFI 0.775
PNFI 0.770 ECVI 0.852
Source: Self elaboration based on data analysis
Table 5: Pearson Correlations.
Desire Factor
(average)
Attitude Factor
(average)
Norm Factor
(average)
Control Factor
(average)
Desire Factor (average) 1 0,443 0,414 0,324
Attitude Factor (average) 0,443 1 0,525 0,487
Norm Factor (average) 0,414 0,525 1 0,651
Control Factor (average) 0,324 0,487 0,651 1
Source: Self elaboration based on data analysis.
Relationship between Planned Behavior in Front of the Desire That Student Has to Enroll in the Public Accounting Programs on
Distance-teaching Mode in Colombia
125
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