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"Realisasi PAD Kabupaten Muna dari tahun ke tahun mengalami fluktuasi, bahkan cenderung mengalami penurunan. Permasalahan utama yang dihadapi dalam mencapai target PAD disebabkan oleh (1) Perda PAD yang berkaitan dengan penentuan tarif pajak dan retribusi daerah sudah tidak sesuai lagi dengan nilai pasar yang terjadi; (2) Sulitnya membuat Perda Baru tentang PAD karena dikhawatirkan terjadi tumpang tindih dengan pajak-pajak propinsi dan pusat yang telah ada dalam menentukan definisi dan ketetapan pajak itu sendiri; (3) Ketidakmampuan SKPD dalam melihat potensi dan efektivitas serta permasalahan sistem dan prosedur PAD; (4) Belum optimalnya penggalian potensi pajak dan retribusi daerah; (5) Belum optimalnya sarana dan prasarana pelayanan yang dapat menunjang peningkatan penerimaan PAD; (6) Masih kurangnya tingkat kesadaran masyarakat dalam memenuhi kewajibannya sebagai wajib pajak; dan (7) Masih kurang optimalnya pemberian sanksi kepada wajib pajak dan retribusi yang tidak melaksanakan kewajibannya untuk melakukan pembayaran. Tujuan umum dari penelitian ini adalah untuk merumuskan strategi peningkatan PAD Kabupaten Muna. Tujuan khusus penelitian adalah: (1) mengukur efektivitas dan efisiensi PAD Kabupaten Muna; (2) mengukur elastisitas PAD terhadap PDRB Kabupaten Muna; (3) mengukur rasio kemandirian daerah; (4) mendeskripsikan strategi untuk peningkatan PAD Kabupaten Muna; (5) mendeskripsikan peran PAD hubungannya dengan ketahanan daerah. Objek penelitian ini adalah PAD Kabupaten Muna. Lokasi penelitian di Kabupaten Muna, khususnya pada Dinas Pendapatan, Pengelola Keuangan dan Aset Daerah (DPPKAD). Data yang digunakan adalah data primer dan data sekunder. Data primer diperoleh dari 10 responden yang dipilih dengan metode purposive sampling. Sedangkan data sekunder diperoleh dari Dinas Pendapatan, Pengelola Keuangan dan Aset Daerah Kabupaten Muna. Analisis yang digunakan dalam penelitian ini adalah efektivitas, efisiensi, elastisitas, kemandirian daerah, dan pertumbuhan PAD. Hasil penelitian ini mengungkapkan bahwa (1) efektivitas PAD Kabupaten Muna selama tahun 2007-2011 berfluktuasi dan cenderung menurun, (2) Efisiensi PAD Kabupaten Muna cenderung mengalami peningkatan dan Elastisitas PAD terhadap PDRB Kabupaten Muna memiliki nilai positif, (3) Rasio kemandirian daerah fluktuasi dan cenderung menurun, (4) Strategi yang digunakan untuk meningkatkan PAD Kabupaten Muna adalah; (i) melakukan perbaikan terhadap sistem informasi manajemen data; (ii) melakukan sosialisasi UU dan Peraturan Daerah kepada masyarakat akan pentingnya pajak/retribusi daerah bagi pelaksanaan pemerintahan dan pembangunan daerah; (iii) peningkatan sarana dan prasaran yang memadai; dan (iv) melakukan peningkatan keahlian SDM apartur yang profesional dan bertanggung jawab, dan (5) Peningkatan PAD akan menjamin kesejahteraan masyarakat dan menciptakan kondisi keamanan yang kondusif yang merupakan tujuan dari ketahanan daerah.

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Actual PAD Muna from year to year fluctuations, and even tends to decrease. The main problems encountered in achieving revenue targets caused by (1) PAD regulations relating to determination of tax rates and local retribution are no longer in line with market value that occurred, (2) The difficulty of making new laws about PAD because they feared overlap with taxes provincial and national taxes that already exist in determining the definition and the assessment itself, (3) SKPD inability to see the potential and effectiveness and PAD system and procedure problems (4) Not potential of potential taxes and local retribution, (5) Not optimal service infrastructure to support the increasing acceptance of PAD, (6) Still lack the level of public awareness in fulfilling its obligations as a taxpayer, and (7) Still less optimal sanctions to compulsory taxes and charges are not carrying out their obligations to make payments. The general objective of this study was to formulate a strategy to increase local original revenue of Muna District. Specific objectives of research are: (1) measure the effectiveness and efficiency of PAD, (2) measure the elasticity of PAD to GDP Muna, (3) measures the ratio of local independence, (4) describe strategies to increase PAD Muna, (5) describe the role of PAD realtion to regional resilience. Object of this study is PAD Muna. Location of research in Muna District, especially at the Department of Revenue, Finance Management and Regional Asset (DPPKAD). The data used are primary data and secondary data. Primary data were obtained from 10 respondents were selected by purposive sampling method. While the secondary data obtained from the Department of Revenue, Finance Management and Regional Asset in Muna District. The analysis used in this study are effectiveness, efficiency, elasticity, local independence, and the growth of PAD. The results of this study revealed that (1) The effectiveness of PAD Muna during 2007-2011 fluctuated and tended to decline, (2) PAD Muna efficiency tends to increase and the elasticity of PAD to GDP Muna has a positive value, (3) The ratio of local independence and fluctuation tends to decrease, (4) Strategies used to increase PAD Muna are: (i) make improvements to data management information system, (ii) to disseminate the Law and Local Regulations to the public on the importance of taxes/ retribution for the implementation of governance and local development, (iii) improvement of facilities and infrastructure are adequate, and (iv) skills upgrading human resources and professional personnel who are responsible, and (5) Increase in PAD will ensure the welfare of the community and create security conditions conducive that is the purpose of the local resilience."

"Research Target is to analysis of government development of organization execution area in improving public service specially service in area of administration and to analyse strategy that conducted to develop organization of area government in improving public service specially service in area of administration in South East Regency Muna Provinsi Sulawesi. To see organization ability in duty execution and function can be conducted by organization analysis are referred as Mc. Kinsey with theory Seven S. Framework raises its argument about criteria successfullness of an organization by depict managerial activity ( Managerial The core activities ) that consist of Strategy, structure, system, style, Staff,Skill and Shared Value. And to bear strategy in developing organization local government (PEMDA) then writer uses analyze SWOT. Research that used by to answer problem of research must in exact accord with research problem. Research method this is the descriptive by research design qualitive. Analysis show has not yet been existence of strategy planning, have not yet the of dissociation either duty or workplace in accordance with working organisation rule, responsibility exceeds, authority given there is no employee motivation are added next has not yet been existence of vision and mission of every organization also area government service not prima. In ability of Local Government organization activity that service to public to society have had strategy that either although has not yet been optimal in supporting target creation,seen from operating expenses that minim service tariff that expensive relative, handling complai that has not yet been maximal , while output that prodiced by show result that less maximal with still existence of society sigh espicially in the case of time in service execution. Research Resulth to factors above indicate that relative to the number of society sigh to service that given by government also because of existence of external factor that is head policy that has not yet been optimal. Over the course of analysis SWOT , then known some strategy proposals to conduct Local Government development of organization in improving public service in Muna Regency, South East Province Sulawesi that is arrange repeat structure of area peripheral organization by undertaking development of organization Local Government especially commisioned give public service to society with applying one roof Service integrated."

"By the Primary Law 1945 mentioned that state of Indonesia is a united state along with decentralization principle. Based on the certain criteria that is established with the government regulation. A certain are can be settled to become local autonomy divide into several area when it considered has a potention that is possible to be settled with a new territory. One of the manifestation from the local autonomy implementation is a plan to established a local autonomy of Raha City. The writters has done a research in Muna Regency at South East Celebes Province that is has a plan to established City of Raha. This phenomenon who is the writer take up had a focus on the process of a new local autonomy settles of Raha City and also a requirements to be local autonomy. This research method using qualitative method with description design. The qualitative method is being chosen to get the meaning and the understanding about the aspect that to be local autonomy. This research method using qualitative method with description design. The qualitative method is being chosen to get the meaning and the understanding about the aspect that is being research about the plan of city established such as the spreading from a territory in order to be a local autonomy. based on the writter research appearance policy established of Raha City caused by, first of all , the people power aspiration and the other stakeholders in efforts to settled Raha City. Secondly , juridicaly is very possible espicialy BY the 2004 ordinance number 32 about local government, erasing and the Government Rules Number 78 In 2007 about the established arrangement , erasing, and the marging territory. Seen from the proper aspect of a local settled in Raha City based on the criteria of cities level that is consist of economic ability criteria, the occupation, equality and people density, wide area and wide building area , cities fasility, the role and city function from the government state. Shown that the settled plan of Raha City should be observe still further. Because of several criteria that is not filled the requirement such as a part if the society occupation in agriculture sector and from the level of people density is still under the standard but from the proper aspect, the settled of Raha city the standard because many part of the settled criteria of autonomy city is being completed. Thinking about there is already have two indicators that is not filled yet criteria of the city settled, then the writter suggested in order to main part of Raha is not settled as an autonomy city but go through with a new regency."

"Pajak reklame merupakan salah satu objek pajak daerah yang menjadi sumber penerimaan Pendapatan Asli Daerah Kota Bekasi. Potensi yang ada dari pajak reklame di Kota Bekasi jumlahnya cukup besar, dalam beberapa tahun terakhir penerimaan pajak reklame di Kota Bekasi tidak pernah mencapai target penerimaan yang diharapkan. Kondisi ini masih tetap terjadi sampai dengan tahun ini Tidak tercapainya target realisasi pajak reklame di Kota Bekasi didasari karena adanya faktor penghambat dalam melakukan penerimaan pajak reklame secara optimal.Penelitian ini bertujuan untuk menganalisis faktor penyebab rendahnya realisasi penerimaan pajak reklame serta menganalisis strategi yang dilakukan pemerintah dalam upaya optimalisasi penerimaan pajak reklame. Pendekatan yang digunakan dalam penelitian ini yaitu pendekatan kualitatif. Dalam rangka optimalisasi penerimaan pajak reklame tersebut, pemerintah Kota Bekasi memiliki beberapa strategi yang digunakan untuk membantu melakukan pencapaian target pajak reklame. Strategi yang akan dilakukan disesuaikan dengan faktor faktor yang menghambat proses penerimaan selama ini di Kota Bekasi.

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Advertisement Billboard Tax is one of the Local Tax object which is become the source of the original local revenue. The potency from this entertainment tax have such a big potency in Bekasi City, however in this last few years the tax revenue in Bekasi City can never achieve the revenue target as expected. This condition still happening until this year. The unfulfilled target of this advertisement tax in Bekasi City is based on some factors in taxing the advertisement tax revenue optimally.

This research aims to analyze the factors causes low level of billboard tax revenue and what strategy that government do The approach that was used in this research that is a qualitative approach The approach that used in this research it is a qualitative approach In order to optimize the advertisement tax revenue, Bekasi City government has several strategies used to achieve the target of advertisement tax. The strategy that government choose will be adjusted to the factors that hamper the administration process of advertisement tax in the city of Bekasi."

"ABSTRAKIndonesia kaya akan sumber daya laut terutama yang dapat dikelola dan dapat meningkatkan potensi ekonomi seperti rumput laut. Namun, sebagai negara kepulauan, potensi budidaya rumput laut dapat berkembang ketika nelayan mampu berinovasi. Salah satunya adalah pengembangan budidaya rumput laut di Pulau Tanakeke. Pulau Tanakeke memiliki potensi komoditas rumput laut Agrobisnis mencapai lebih dari 200 ton. Tulisan ini merupakan hasil penelitian lapangan yang bertujuan untuk menganalisis kehidupan sosial-ekonomi masyarakat dalam budidaya rumput laut. Dengan menggunakan metode kualitatif seperti studi literatur, observasi dan wawancara mendalam dengan nelayan, tokoh masyarakat, dan pemerintah daerah, penelitian dilakukan dalam jangka waktu dua bulan mulai dari September sampai dengan Oktober 2016, berfokus pada wawancara mendalam dengan pemerintah daerah, tokoh masyarakat, pelaku ekonomi atau nelayan, dan masyarakat setempat sebagai sumber data primer. Hasil penelitian ini ditemukan bahwa potensi budidaya rumput laut di pulau Tanakeke dapat meningkatkan sosio-ekonomi bagi penduduk pulau. Diharapkan intervensi sosial dan peningkatan pengetahuan nelayan, terutama dalam cara pengolahan rumput laut menjadi produk jadi, seperti makanan ringan atau barang setengah jadi, potensi masa depan budidaya rumput laut bisa mendukung ketahanan ekonomi daerah di pulau Tanakeke, sambil meningkatkan kesejahteraan bagi masyarakat pulau.at, Ketahanan Ekonomi.

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ABSTRACTIndonesia is rich in marine resources especially those that can be managed and can increase the economic potential such as seaweed. However, as an Archipelago nation, the potential of seaweed cultivation can develop when the fishermen were able to innovate. One of the development of seaweed cultivation in the island Tanakeke. Tanakeke Island has reached more than 200 ton potential of seaweed Agribusiness commodities. This is the result of field research aimed to analyze the social and economic life of society in seaweed cultivation. By using qualitative methods such as literature studies, observations and interviews with fishermen, community leaders, and local governments, research carried out within a period of two months from September to October 2016, focusing on in depth interviews with local governments, community leaders, economists or fishermens, and the local community as the primary data source. The results of this study found that the potential of seaweed cultivation in Tanakeke island can improve the socio economic for the islanders. Expected social intervention and increased knowledge of fishermen, especially in the way seaweed processing into finished products, such as snacks or semi finished goods, the future potential of seaweed farming could support local economic resilience in the island Tanakeke, while increasing prosperity for the people of the island."

"Tingginya pertumbuhan pariwisata di Banyuwangi seharusnya menjadi potensi penerimaan bagi pemerintah daerah, termasuk penerimaan dari pajak hiburan. Namun, penerimaan pajak hiburan belum optimal jika dibandingkan dengan potensi yang dimiliki Banyuwangi. Oleh karena itu, dibutuhkan strategi untuk mengoptimalkan penerimaan dari pajak hiburan di Banyuwangi. Penelitian ini difokuskan untuk menganalisis implementasi pemungutan pajak hiburan serta strategi optimalisasi penerimaan pajak hiburan. Penelitian ini dilakukan dengan pendekatan kualitatif, dan teknik analisis data kualitatif. Hasilnya adalah terdapat dua kendala yang dihadapi oleh Banyuwangi yakni kendala eksternal dan internal. Selain itu, terdapat dua strategi yang dilakukan untuk mengoptimalkan penerimaan pajak hiburannya, yakni melalui ekstensifikasi dan intensifikasi.

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High growth in Banyuwangi tourism should be potential revenues for the local government, especially from entertainment tax. However, revenue from entertainment tax is not optimal, if compared to Banyuwangi?s potential. Therefore, it takes strategies to optimize revenues from entertainment tax. This study is focused on analyze the implementation of entertainment tax collection and entertainment tax revenue optimization strategies. This research was conducted with qualitative approach and qualitative data analysis techniques. The results are, there are two constraints faced by Banyuwangi called external and internal constraints. Besides, there are two strategies to optimize the entertainment tax revenue, through expansion and intensification."

"Pelaksanaan otonomi seluas-luasnya pasca reformasi berdampak pada meningkatkan keinginan daerah untuk melakukan pemekaran daerah. Pemekaran daerah di Indonesia menjadi fenomena yang tidak dapat dibendung. Pembentukan DOB di Kabupaten Paser merupakan salah satu upaya untuk mensejahterakan rakyat melalui pemerataan pembangunan dan mendekatkan pelayanan publik. Penelitian ini menggunakan pendekatan kualitatif yang ditujukan untuk menganalisis dinamika pembentukan DOB Kabupaten Paser Tengah dan Kabupaten Paser Selatan di Kabupaten Paser.Hasil penelitian mengungkapkan bahwa proses pembentukan DOB di Kabupaten Paser memiliki banyak hambatan karena adanya perebutan daerah yang menjadi wilayah cakupan terhadap dua calon DOB dan adanya konflik penetapan ibukota. Konflik dalam pembentukan DOB di Kabupaten Paser mempengaruhi ketahanan daerah di bidang keamanan.

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The implementation of autonomy after the reform impact on proliferation of administrative regions. The formation of new autonomous region in Paser Municipal is one of efforts of people welfare provision through equitable development and public service. This study used qualitative to analyze the dynamic of new autonomous region of Central Paser Municipal and South Paser Municipal in Paser Municipal.

The result of the study showed the process of forming the new autonomous region in Paser Municipal had many obstacles caused by the struggle for territory within the new two autonomous regions and also the conflict in deciding the capital. The conflict of the formation new autonomous region in Paser Municipal affects the security in regional resilience."

"Penelitian ini membahas mengenai strategi Dinas Pelayanan Pajak Provinsi DKI Jakarta dalam mengelola Pajak Kendaraan Bermotor sehingga terus meningkat dan dapat terus menjadi tumpuan Pendapatan Asli Daerah Provinsi DKI Jakarta. Penelitian ini bertujuan untuk mendeskripsikan pengelolaan strategi tersebut, mulai dari formulasi, implementasi, sampai dengan evaluasinya. Penelitian ini juga menganalisis mengenai hambatan yang dihadapi Dinas Pelayanan Pajak dalam menerapkan strategi tersebut. Dengan menggunakan pendekatan kualitatif, teknik pengumpulan data dengan studi lapangan dan studi kepustakaan, dan teknik analisis data kualitatif, hasil penelitian ini adalah: pertama, ada empat strategi utama yang digunakan, yaitu: ekstensifikasi objek pajak, intensifikasi, peningkatan pelayanan, dan penyederhanaan administrasi; kedua, hambatan yang ditemui adalah permasalahan ketidaksinkronan sistem informasi data dan evaluasi yang tidak menyeluruh atas strategi sebelumnya.

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This study discusses the strategies of Local Tax Authority in DKI Jakarta in managing motor vehicle tax that are increasing and may continue to be the foundation of Local Revenue of Jakarta. This study aimed to describe the management strategies, ranging from the formulation, implementation, to evaluation. The study also analyzes the barriers faced by the Local Tax Authority in the strategies applied. By using a qualitative approach, data collection techniques with field studies and literature studies, and qualitative data analysis techniques, the results of this study are: first, there are four main strategies are tax object extension, intensification, enhanced public services, and administrative simplification; second, the obstacles encountered is the problem of discrepancies in data information systems and evaluation are not exhaustive over the prior strategies."

"Tesis ini merupakan hasil penelitian mengenai perubahan yang terjadi pada tradisi kagaa dalam masyarakat Muna. Penelitian ini bertujuan untuk memperlihatkan pengaruh perubahan sosial masyarakat Muna terhadap transmisi kagaa pada masyarakat Muna sekarang ini. Sumber data diperoleh dari data lapangan dan studi pustaka. Penelitian ini menggunakan beberapa konsep dan teori yang berhubungan dengan perubahan masyarakat sosial dan pewarisan tradisi lisan. Pendekatan Kajian Tradisi Lisan digunakan untuk memahami pewarisan tradisi lisan kagaa yang tidak bisa dilepaskan dengan formula dan tuturan, sementara pendekatan sosiologi sastra digunakan untuk melihat hubungan antara masyrakat pendukung tradisi kagaa dengan perubahan yang terjadi. Hasil penelitian memperlihatkan bahwa transmisi tradisi kagaa hanya dilakukan pada saat pertunjukan saja, dan mempengaruhi kualitas upacara kagaa menjadi rendah di mata masyarakat pendukungnya, karena banyak bagian dari upacara tradisi kagaa dihilangkan oleh pelaku adat. Hal ini diakibatkan oleh penutur yang kurang pengetahuannya terhadap tradisi tersebut. Dari kenyataan ini dapat dipastikan bahwa transmisi saat pertunjukan kurang berhasil, dan sangat diperlukan revitalisasi tradisi kagaa.

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This thesis is a research about the change which happens on kagaa’s tradition in Muna society. The aim of this thesis is to show social changes that influence Muna society nowday. Data sources is gotten from field collecting and library study. This research used some concepts and theory, which social changes in the society and oral tradition endownent.

Approaching study of oral tradition is used to understand the inheritace of kagaa oral tradition that can not be separated from formula concept and narrative. In the mean time, sociology of literary is used to show the relationship between supporting society of kagaa tradition and social changes.

The result of the research indicated that kagaa's transmition just happen in the performance, and it influence the quality of kagaa ceremony removed by agen custom. It caused by narrator of tardition that do not have enough knowledge about tradition. From this fact, we can ensure that transmition in the performance in inauspicious and the revitalization in kagaa tradition is indistansable."

"Desa merupakan kesatuan masyarakat hukum dengan kewenangan menyelenggarakan pemerintahan sendiri berdasarkan asas rekognisi dan subsidiaritas. Terdapat dua jenis kewenangan desa yaitu kewenangan asal usul dan kewenangan lokal berskala desa yang salah satunya mencakup perencanaan pembangunan dan tata ruang desa. Namun, seringkali perencanaan pembangunan desa belum menyentuh aspek penataan ruang. Apalagi, peraturan yang ada hanya mengatur kewenangan pemerintah pusat dan daerah dalam penataan ruang. Penelitian ini merupakan penelitian hukum normatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari bahan hukum primer dan sekunder dengan cara studi kepustakaan dan wawancara. Data yang diperoleh dianalisis secara kualitatif dan disajikan secara preskriptif-analitis. Hasil penelitian menunjukkan Desa tidak termasuk dalam hierarki penataan ruang berdasarkan Undang-undang Penataan Ruang karena desa bukanlah daerah otonom melainkan merupakan bagian dari wilayah daerah. Sehingga, dalam hal perencanaan, desa masuk ke dalam substansi yang diatur dalam RTRW Kabupaten sebagai bagian dari wilayah kabupaten. Desa memiliki kewenangan penataan ruang sebagai kewenangan asli desa berdasarkan asas subsidiaritas. Penyusunan tata ruang desa merupakan bagian dari RPJM Desa yang dalam proses penyusunannya harus diselaraskan dengan RTRW Kabupaten. Kewenangan desa dalam penataan ruang perlu didukung dengan adanya peraturan yang mempertegas kedudukan dan kewenangan desa dalam penataan ruang. Selain itu, hubungan perencanaan tata ruang kabupaten/kota dengan desa seharusnya tidak hanya berdasarkan kegiatan kawasan dan sebagai bagian dari RPJM Desa, tetapi harus memposisikan desa sebagai pemerintahan dengan kewenangan lokal berskala desa untuk melakukan penataan ruang yang hendaknya diperhatikan masukan dan aspirasinya sebagai pertimbangan pusat maupun daerah dalam menentukan arah kebijakan perencanaan ruang dan pembangunan.

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Village is a legal community with the authority to organize its own government based on the principles of recognition and subsidiarity. There are two types of village authority, they are origin authority and local authority that include develoment planning and village spatial planning. However, development planning in village has not touched spatial planning aspect. Moreover, the existing regulation of spatial planning only regulate the authority of the central and local government . This research is a normative legal research. The type of data used in this research is secondary data that obtained from primary and secondary legal materials using library research and interview method. The data then analyzed with qualitative approach and presented in a prescriptive-analytical. The results of this research shows that the village is not include in the spatial planning hierarchy based on the Spatial Planning Law because the village is not an autonomous region but is part of a regional area. So, the village include as the substance that regulated in the Regency spatial planning as the part of the regency area. Village has spatial planning authority as its origin authority based on the principle of subsidiarity. Process of making village spatial planning is a part of village development planning that must be harmonized with regency spatial planning.  The authority of the village in spatial planning needs to be supported by regulations that emphasize the position and authority of the village in spatial planning. Moreover, the relationship between regency spatial planning and the village should not only be based on regional activities and as part of the village development planning, but also put the village as a government with local authority to do spatial planning with aspirations that should be  considered as the reasoning of central and local government in determining the direction of spatial planning and development policies.

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