• Title/Summary/Keyword: discretion

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Multidimensional Analysis of Unstructured Data and Trends in Architectural Review Opinions of Small and Medium-Sized Apartment Projects (다차원 분석방법을 활용한 중소규모 공동주택 건축심의 의견의 경향과 비정형 데이터로서의 특성분석)

  • Kim, Jinhee;Hwang, Taeeon;Kim, Jae-Sik;Huh, Youngki
    • Korean Journal of Construction Engineering and Management
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    • v.24 no.6
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    • pp.74-80
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    • 2023
  • This study examines the characteristics of architectural review opinions as unstructured data, focusing on the most challenging risk for developers of small and medium-sized apartment projects in response to the increasing number of single-person households in Korea. Using multidimensional analysis methods, the study analyzes the review opinions of 25 projects in B City. Correspondence analysis and MDS (Multidimensional Scale) analysis show that, consistent with prior research, the keywords related to 'structure' and 'planning' dominate architectural review opinions in B City. While the MDS model's stress is very poor at 34.4%, correspondence analysis reveals that this is due to the characteristics of unstructured data in architectural reviews. In addition, the non-structured data analyzed in this study, such as architectural review opinions, exhibited a probability distribution with low kurtosis and high skewness, as they involved various combinations and occurrences of data depending on the discretion of the review committee members and the specific formats of different local governments. This often led to the emergence of keywords that differed significantly from commonly mentioned terms. Although the study has some limitations, it provides a foundation for future detailed analysis by identifying the characteristics of architectural review opinions as unstructured data.

A Study on Seawater Quality Criteria and Assessment of Thermal Discharge from Nuclear Power Plant (원자력발전 온배수 영향에 대한 해수질 환경조사 지침 연구)

  • Park, Yong-Chul;Kim, Sung-Jun;Kim, Eun-Soo;Lee, Hee-Jun;Lee, Hyo-Jin;Kim, Dong-Hwa
    • The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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    • v.12 no.1
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    • pp.50-56
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    • 2007
  • Impact of thermal discharge of nuclear power plant on marine environment is naturally reflected in biogeochemical changes of seawater. Until now, many investigation activities and reports of impact analysis of marine environment were occasionally inadequate to provide sufficient justification in resolving controversial conflict of interests related with thermal discharge of nuclear power plant. From the scrutinized examination of recent 17 reports published in Korea between 2002 and 2004, the most apparent issue was inadequacy of sampling design and absence of significance of many measured parameters. In many cases, lack of statistical interpretation of raw data incurred subjective or ambiguous assessment results, which failed in deducing mutual concurrence between the parties of interest. In overall all, the main reasons for impairing integrity of previous reports seem to be inconsistency of environmental investigation procedures between research institutions, inadequate sampling design at the discretion of institutions and lack of objectivity of impact assessment based on statistical interpretation. Therefore, the primary goal of this study is to (1) discuss the blown issues on previous routine practice of seawater quality assessment procedures, and to (2) provide improved investigation procedures and rational standard criteria strictly based on statistical analysis for the better seawater quality assessment, which could be supported by scientific community, public agency, investigation institution and the other parties of interest.

An Empirical Study on the Changes in Tax Payments under Consolidated Tax Return (연결납세와 개별납세간의 법인세부담액 차이에 대한 실증연구)

  • Jeong, Jae-Yeon;Shin, Hyun-Geol
    • 한국산학경영학회:학술대회논문집
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    • 2004.11a
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    • pp.101-123
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    • 2004
  • This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

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The Significance of Registration Convention and its Future Challenges in Space Law (등록협약의 우주법상 의의와 미래과제에 관한 연구)

  • Kim, Han-Taek
    • The Korean Journal of Air & Space Law and Policy
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    • v.35 no.2
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    • pp.375-402
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    • 2020
  • The adoption and entering into force of the Registration Convention was another achievement in expanding and strengthening the corpus iuris spatialis. It was the fourth treaty negotiated by the member states of the UNCOPUOS and it elaborates further Articles 5 and 8 of the Outer Space Treaty(OST). The Registration Convention also complements and strengthens the Article 11 of the OST, which stipulates an obligation of state parties to inform the UN Secretary-General of the nature, conduct, locations, and results of their space activities in order to promote international cooperation. The prevailing purposes of the Registration Convention is the clarification of "jurisdiction and control" as a comprehensive concept mentioned in Article 5 8 of the OST. In addition to its overriding objective, the Registration Convention also contributes to the promotion and the exploration and use of outer space for peaceful purposes. Establishing and maintaining a public register reduces the possibility of the existence of unidentified space objects and thereby lowers the risk such as, for example, putting the weapons of mass destruction secretly into orbit. And furthermore it could serve for a better space traffic management. The Registration Convention is a treaty established to implement Article 5 of OST for the rescue and return of astronaut in more detail. In this respect, if OST is a general law, the Registration Convention would be said to be in a special law. If two laws conflict the principle of lex specialis will be applied. Countries that have not joined the Registration Convention will have to follow the rules concerning the registration of paragraph 7 of the Declaration by the United Nations General Assembly resolution 1721 (X V I) in 1961. UN Resolution 1721 (XVI) is essentially non-binding, but appears to have evolved into the norm of customary international law requiring all States launching space objects into orbit or beyond to promptly provide information about their launchings for registration to the United Nations. However, the nature and scope of the information to be supplied is left to the discretion of the notifying State. The Registration Convention is a treaty created for compulsory registration of space objects by nations, but in reality it is a treaty that does not deviate from existing practice because it is based on voluntary registration. With the situation of dealing with new problems due to the commercialization and privatization of the space market, issues related to the definition of a 'space object', including matter of the registry state of new state that purchased space objects and space debris matter caused by the suspension of space objects launched by the registry state should be considered as matters when amendments, additional protocols or new Registration Convention are established. Also the question of registration of a flight vehicle in the commercial space market using a space vehicle traveling in a sub-orbital in a short time should be considered.

On the Novel Concept of "Accident" in the 1999 Montreal Convention -GN v. ZU, CJEU, 2019. 12. 19., C-532/18- (1999년 몬트리올 협약상 "사고"의 새로운 개념에 대한 고찰 - GN v. ZU, CJEU, 2019.12.19., C-532/18 -)

  • An, Ju-Yun
    • The Korean Journal of Air & Space Law and Policy
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    • v.35 no.2
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    • pp.3-40
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    • 2020
  • The term "accident" in the Warsaw Convention of 1929 and the Montreal Convention of 1999, which govern carrier liability in international air transport, is an important criterion for determining carrier liability. However, because there is no explicit definition of the term in the treaty provisions, the term is largely subjected to the judgment and interpretation of the courts. Although there have been numerous changes in purpose and circumstance in the transition from the Warsaw regime to the conclusion of the Montreal Convention, there was no discussion on the concept of "accident" therefore, even after the adoption of the Montreal Convention, there is no doubt that the term is to be interpreted in the same manner as before. On this point, the United States Supreme Court's Air France v. Saks clarified the concept of "accident" and is still cited as an important precedent. Recently, the CJEU, in GN v. ZU, presented a new concept of "accident" introduced in the Montreal Convention: that "reference must be made to the ordinary meaning" in interpreting "accident" and that the term "covers all situations occurring on aboard an aircraft." Furthermore, the CJEU ruled that the term does not include the applicability of "hazards typically associated with aviation," which was controversial in previous cases. Such an interpretation can be reasonably seen as the court's expansion of the concept of "accident," with a focus on "protecting consumer interests," a core tenet of both the Montreal convention and the European Union Regulations(EC: No 889/2002). The CJEU's independent interpretation of "accident" is a departure from the Warsaw Convention and the Saks case, with their focus on "carrier protection," and instead focuses on the "passenger protection" standard of the Montreal Convention. Consequently, this expands both the court's discretion and the carrier's risk management liability. Such an interpretation by the CJEU can be said to be in line with the purpose of the Montreal Convention in terms of "passenger protection." However, there are problems to be considered in tandem with an expanded interpretation of "accident." First, there may be controversy concerning "balance" in that it focused on "passenger protection" in relation to the "equitable balance of interests" between air carriers and passengers, which is the basic purpose of the agreement. Second, huge losses are expected as many airlines fly to countries within the European Union. Third, there is now a gap in the interpretation of "accident" in Europe and the United States, which raises a question on the "unity of rules," another basic tenet of the Convention. Fourth, this interpretation of "accident" by the CJEU raises questions regarding its scope of application, as it only refers to the "hazards typically associated with aviation" and "situations occurring aboard an aircraft." In this case, the CJEU newly proposed a novel criterion for the interpretation of "accident" under the Montreal Convention. As this presents food for thought on the interpretation of "accident," it is necessary to pay close attention to any changes in court rulings in the future. In addition, it suggests that active measures be taken for passenger safety by recognizing air carriers' unlimited liability and conducting systematic reforms.

Effect of Attenuation Correction, Scatter Correction and Resolution Recovery on Diagnostic Performance of Quantitative Myocardial SPECT for Coronary Artery Disease (감쇠보정, 산란보정 및 해상도복원이 정량적 심근 SPECT의 관상동맥질환 진단성능에 미치는 효과)

  • Hwang, Kyung-Hoon;Lee, Dong-Soo;Paeng, Jin-Chul;Lee, Myoung-Mook;Chung, June-Key;Lee, Myung-Chul
    • The Korean Journal of Nuclear Medicine
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    • v.36 no.5
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    • pp.288-297
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    • 2002
  • Purpose: Soft tissue attenuation and scattering are major methodological limitations of myocardial perfusion SPECT. To overcome these limitations, algorithms for attenuation, scatter correction and resolution recovery (ASCRR) is being developed, while quantitative myocardial SPECT has also become available. In this study, we investigated the efficacy of an ASCRR-corrected quantitative myocardial SPECT method for the diagnosis of coronary artery disease (CAD). Materials and Methods: Seventy-five patients (M:F=51:24, $61.0{\pm}8.9$ years old) suspected of CAD who underwent coronary angiography (CAG) within $7{\pm}12$ days of SPECT(Group-I) and 20 subjects (M:F=10:10, age $40.6{\pm}9.4$) with a low likelihood of coronary artery disease (Group-II) were enrolled. Tl-201 rest/ dipyridamole-stress Tc-99m-MIBI gated myocardial SPECT was performed. ASCRR correction was peformed using a Gd-153 line source and automatic software (Vantage-Pro; ADAC Labs, USA). Using a 20-segment model, segmental perfusion was automatically quantified on both the ASCRR-corrected and uncorrected images using an automatic quantifying software (AutoQUANT; ADAC Labs.). Using these quantified values, CAD was diagnosed in each of the 3 coronary arterial territories. The diagnostic performance of ASCRR-corrected SPECT was compared with that of non-corrected SPECT. Results: Among the 75 patients of Group-I, 9 patients had normal CAG while the remaining 66 patients had 155 arterial lesions; 61 left anterior descending (LAD), 48 left circumflex (LCX) and 46 right coronary (RCA) arterial lesions. For the LAD and LCX lesions, there was no significant difference in diagnostic performance. In Group-II patients, the overall normalcy rate improved but this improvement was not statistically significant (p=0.07). However, for RCA lesions, specificity improved significantly but sensitivity worsened significantly with ASCRR correction (both p<0.05). Overall accuracy was the same. Conclusion: The ASCRR correction did not improve diagnostic performance significantly although the diagnostic specificity for RCA lesions improved on quantitative myocardial SPECT. The clinical application of the ASC-RR correction requires more discretion regarding cost and efficacy.

A Study on the Development of a Home Mess-Cleanup Robot Using an RFID Tag-Floor (RFID 환경을 이용한 홈 메스클린업 로봇 개발에 관한 연구)

  • Kim, Seung-Woo;Kim, Sang-Dae;Kim, Byung-Ho;Kim, Hong-Rae
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.11 no.2
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    • pp.508-516
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    • 2010
  • An autonomous and automatic home mess-cleanup robot is newly developed in this paper. Thus far, vacuum-cleaners have lightened the burden of household chores but the operational labor that vacuum-cleaners entail has been very severe. Recently, a cleaning robot was commercialized to solve but it also was not successful because it still had the problem of mess-cleanup, which pertained to the clean-up of large trash and the arrangement of newspapers, clothes, etc. Hence, we develop a new home mess-cleanup robot (McBot) to completely overcome this problem. The robot needs the capability for agile navigation and a novel manipulation system for mess-cleanup. The autonomous navigational system has to be controlled for the full scanning of the living room and for the precise tracking of the desired path. It must be also be able to recognize the absolute position and orientation of itself and to distinguish the messed object that is to be cleaned up from obstacles that should merely be avoided. The manipulator, which is not needed in a vacuum-cleaning robot, has the functions of distinguishing the large trash that is to be cleaned from the messed objects that are to be arranged. It needs to use its discretion with regard to the form of the messed objects and to properly carry these objects to the destination. In particular, in this paper, we describe our approach for achieving accurate localization using RFID for home mess-cleanup robots. Finally, the effectiveness of the developed McBot is confirmed through live tests of the mess-cleanup task.

Auditor Selection and Earnings Management of KOSDAQ IPO Firms (KOSDAQ 신규상장기업의 상장 후 감사인 선임 의사결정과 회계정보의 품질)

  • Lee, Woo Jae;Choi, Seung Uk
    • The Journal of Small Business Innovation
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    • v.20 no.3
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    • pp.1-17
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    • 2017
  • There is a serious information asymmetry between internal managers and outside investors in the process during IPOs. One mechanism that mitigates this information asymmetry is a high quality auditor. Since prior research document auditors' effect on newly listed firms at the IPO year, what has not yet been revealed in previous studies is the behavior of firms and auditors after listing. In this study, we investigate (i) the firms tendency of contracting with Big N auditors, and (ii) the effect of Big N auditors on accounting quality after the years of IPOs. Using a sample of 7,678 (1,892 firm-years of after IPOs, and 5,786 control firm-years) KOSDAQ observations between 2002 and 2012, we find that the likelihood of contracting with Big N auditor lasts only for two years after IPO compare to that of non-IPO control years. Secondly, we find that the effect of Big N auditors on clients' earnings management lasts for a very short period after IPO. These findings suggest that although prior literature argue that Big N auditors reduce earnings management of their clients, at least the period right after IPO, it is not consistent. Our study contributes to the existing literature in several ways. First, we provide new evidences of firms' auditor selection decisions by investigating years after the listing. In second, as an evidence of accruals reversal, we document decrease in discretionary accruals after IPOs. Third, we find that there is not always a positive relation between Big N auditor and accounting quality by showing the insignificant Big N auditor effect after IPOs. Our results also suggest several implications to IPO related stakeholders. First, to IPO firms, we provide evidences that decisions of hiring auditors affect firms earnings. Also, lead IPO underwriters may consider how these decisions influence future performance. Second, investors may want to use information not only in the preofferings but also after public offerings. Our study insists that auditor hiring decisions affects their own welfare. Finally, accounting standard setters may find these results useful for evaluating how much discretion they should allow corporate managers to hire auditors. In addition, our result casts doubt on auditor designation.

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Regulatory Reform Proposals for the Korean Deep Sea Fishing Industry (원양어업(遠洋漁業)에 대한 정부규제(政府規制)의 개선방안(改善方案))

  • Kim, Jong-seok
    • KDI Journal of Economic Policy
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    • v.12 no.1
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    • pp.93-110
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    • 1990
  • The basic purpose behind the Korean government's policy toward the Korean deep sea fishing industry is to limit growth of the industry. Therefore, the regulations on the industry are generally restrictive and interventionist. The policy is intended to maintain high domestic fish prices in order to protect the domestic coastal fishing industry. Some regulations have also been introduced to maintain "industrial order." Each fishing vessel must obtain a government permit for operation. The permit specifies the kind of fish it can catch, the area of sea in which it can operate, and the port at which it can unload its catches. The number of permits government issues each year is based on the estimates of the demand increase calculated by government officials, and the government traditionally has been fairly conservative in its estimation, reflecting its concern for fish price stabilization, which actually implies a gradual increase of the prices. There is also a restriction on importing vessels from abroad. This regulation is intended to protect the domestic shipbuilding industry. However, this regulation has resulted in an unusually high average age of Korean fishing vessels, causing fishing costs to rise. These regulations and the inflexible response of the regulators to changing circumstances have resulted in many problems: i) high domestic fish prices, which are, to some extent deliberately, inflated to three or four times the level of international prices, resulting in huge consumer welfare losses; ii) over-exploitation of coastal fish resources; iii) provision of a hospitable environment for inefficient firms to survive, which is especially evident from the fact that, despite the high fish prices in Korea, most of the firms in the industry do not enjoy high profitability. It also must be pointed out that the actual beneficiaries of the high fish prices are the large operators, who are protected from competition and provide most of the fish for domestic consumption, rather than the low-income fishing households and small coastal operators whom the policy was originally designed to help. This study proposes a set of regulatory reforms and policy changes which could Promote competition and equity within the industry and allow firms to reduce costs and increase productivity. Such changes can make the industry more efficient and internationally competitive. Major proposals are, among others: minimization of bureaucratic discretion in issuing fishing permits and maintaining transparency in the governments' decision-making processes; reduction of the government permit specifications and simplification of the operational categories within the industry; and removal of the restrictions on importing foreign fishing vessels.

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On Investigation of Status of Sex Education and Sex Education Needs of High School Students by Their Sexual Experience (일부지역 고등학생의 성교육 실태와 성경험에 따른 성교육 요구도 조사)

  • Lee, Seon-Suk;Cho, Soon-Ja;Sin, Yeon-Soon;Choi, In-Sook;Lee, Deok-Weon
    • The Journal of Korean Society for School & Community Health Education
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    • v.5
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    • pp.85-105
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    • 2004
  • The purpose of this study is to provide basic data for practical and concrete program development, which can give students satisfaction in sex education. To achieve this purpose, an actual status of sex education for high school student and their sexual experience were investigated. And then tried to find out if there is difference of satisfaction in sex education and contents that they want to learn based on having sexual experience or not. For this study, a questionnaire of sexual awareness was conducted on 562 students among first graders and second graders of high school located in Kongju city, from on October 4th, 2004 to on October 15th. But only 550 answer sheets among 562 were analyzed, for 12 answer sheets were not proper enough to apply to this study. The collected data was computerized using SPSS WIN in frequency and percentage for actual condition of sex education and sexual experience and for satisfaction at the result of sex education based on having sexual experience or not. And then the $x^2$-test was verify the difference. The requirement for sex education, based on having sexual experience or not, was analyzed using t-test by computerizing the average and standard deviation. The conclusion of this study are as followings; 1. 93.8% students have ever been taught for sex education by teachers, but nursing teacher among them was the higher percentage than any other teachers. They took courses for sex education in discretion class, and the teaching method was a kind of lecture. 2. After taking sex education, 37.6% students said that it was boring, for they had already known the contents of the courses, and 43.8% students said that they acquired sex knowledge through the Internet and mass media. 3. It was highest percentage that 36.9% students had no agony about sex. The most serious worry was a sexual impulse and the sexual psychology of the opposite sex. To solve these worries, 61.6% students said that they consulted with their friends. 4. It showed that 89.9% male students and 71.6% female students had experiences various lascivious materials, 81.4% male students, 7.2 female students experienced masturbation, 52.7% female student and 44.8% male students experienced kissing or hugging, and 13.7% male students and 9.9% female students experienced sexual intercourse. 5. The satisfaction for sex education based on having sexual experience or not was different. In short, it showed that the students who experienced sexual experiences such as accessing to lascivious materials, kissing, hugging, and sexual intercourse except masturbation thought that sex education was important than the students who didn't experience sexual experiences. On the other hand, the students who didn't experience sexual experiences were more satisfied with the contents and level of sex education than the students who experienced sexual experiences. 6. The requirement for sex education based on having sexual experience or not was also different. The students who experienced sexual experiences wanted to learn an acquaintance with the other sex than the others. On the other hand, the students who didn't experience sexual experience wanted to learn friendship and love. The students who experienced sexual experience except masturbation was more desirable for taking sex education than the other students. In conclusion, it is fully required that sex education should be regular subject in school and teachers who are charge of sex education should be experts in this field, for only expert can teach systematic and adequate sex knowledge to students. In addition, it is also essential to understand contents of sex education which can be satisfactory for students' requirement. So we should develop concrete and practical programs for sex education.

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