Redefining Accounts Payable Processes with Automation
Accelerating document processes and enhancing productivity
A New Tomorrow: From Data Entry to Invoice Automation
Finance and accounting departments and their processes are one of the most important and essential functions of a business. However, there are about 50% of organizations that are still wrangling their data manually. If you fit into this group, you’re not alone. But, it is important to know that there are ways to automate many processes in these departments to boost productivity and efficiency.
With over 550 billion invoices produced annually, businesses are flooded with physical and electronic documents pouring in and out of their accounting departments. This presents many challenges, especially when the processes are still done manually. With the COVID-19 pandemic, a 2021 study AP Metrics that Matter by Ardent Partners found that 97% of all accounts payable (AP) departments had been impacted, with 28% experiencing a significant or extraordinary impact. Companies had to change their processes, from employees working from home to how they paid vendors to approvals to unexpected digital transformation initiatives.
Are you below, average or above the pack in your AP processes?
According to the Ardent Partners’ Accounts Payable Metrics that Matter in 2021, the average cost to process an invoice is $10.89 and the average time to process an invoice is 10 days.
With so many hurdles to overcome in finance and accounting departments, which are usually attributed to manual invoice processes, many companies struggle with achieving these “average” costs and time. By taking the first step of digital transformation, which is to capture and extract the necessary data, businesses can accelerate many manual tasks with intelligent document processing (IDP) solutions.
Best-in-class organizations, at a minimum, are using IDP initiatives to unlock trapped data in PDFs, forms, emails and paper, for example, and turn it into a structured format. Once the data can be searched and accessed in the right format, not only can manual processes and data entry be eliminated, but companies can glean insights and make more informed decisions. Technology has advanced so much that even signatures, checkboxes and handwritten data can be captured and extracted. From here, the data can be exported into an ERP, ECM, RPA, workflow tools or line of business systems.
How Can Companies Reach the Next Level of AP Automation?
Operational efficiency is critical to success. This means – no matter what size business – shedding manual processes and automating repetitive and mundane tasks is necessary. Digital transformation and streamlining workflows will minimize lost invoices or documents, supplier questions and human errors while speeding up approvals and payments. The benefits don’t stop there – CFOs and Controllers will have deeper insights to plan and budget better using analytics and companies can capitalize on vendor discounts with on-time or early payments. The cost-savings can have a major impact on the bottom line.
Shed Efficiency-Killers
IDP solutions, such as Ephesoft, with robust functionality and supervised machine learning capabilities can reduce or eliminate the top efficiency-killers of any finance and accounts payable department, such as:
- Manual data entry
- Manual invoice approval
- Lost or missing invoices
- Missing out on prompt payment discounts
- Duplicate payments
- Handling paper invoices
- The inability to capture valuable data
5 Steps to Redefine AP Automation
While any digital transformation project may sound daunting, it doesn’t have to be. From large global consulting and accounting firms to IT services and integrators, or going to technology vendors directly, there are many options to achieve good results. Whatever way you decide, we recommend following these high-level guidelines to redefine automation in your organization:
- CONNECT with key departmental stakeholders
- DOCUMENT incoming information flows in that department
- DIGITIZE incoming departmental document flows
- INTEGRATE information into key line-of-business processes
- SCALE across departments
Ready to learn more? For more information, schedule a short demo or request a free trial. And, don’t forget to see how our customers are benefiting from invoice processing.
Fifth Consecutive Year: Ephesoft Transact Selected as a 2020 Trend-Setting Product by KMWorld
KMWorld is the leading publisher, conference organizer and information provider serving the knowledge management, content management and document management markets. For the fifth year in a row, Ephesoft has been named as one of the companies delivering trend-setting intelligent document processing solutions.
“It’s an honor to make KMWorld’s Trend-Setting Products list for the fifth consecutive year,” said Ike Kavas, founder and CEO of Ephesoft. “Over the past year, we have innovated our core products as well as launched a new two new cloud solutions, Semantik Invoice and Transact QuickScreen. It’s been exciting to see how our customers are responding to these new solutions and increasing productivity.”
Earlier this year, as a response to the COVID-19 pandemic, Ephesoft released Transact QuickScreen, a rapid capture and extraction solution in the cloud, hybrid and on-premises solution. It has out-of-the-box capabilities to securely extract data from over 1,000 types of IDs and forms, such as driver’s licenses, passports, visas, healthcare cards, international documents, tax forms and patient paperwork from 195 countries.
In July, Ephesoft released its latest versions of Transact and Transact Cloud, hosted on AWS for better performance. Both types of deployment offer expanded handprint recognition and identity verification solutions across many industries, including enterprise, financial, government and healthcare. Native Intelligent Character Recognition (ICR) and Optical Mark Recognition (OMR) extraction capabilities can integrate directly into the Ephesoft Transact user interface alongside its traditional key-value extraction rules for OCR extraction. This offers a quick and easy way for users to extract handprint values from a document, detect signatures or checkbox filled areas. Further delivering on time-to-value, Ephesoft got customers up and running over 50% faster than traditional solutions.
View KMWorld’s list of trend-setting products.
Employee Spotlight: David Gallo
As Ephesoft continues to grow, employees are a critical part of who we are as a company and represent our values, brand and drive innovation. Get to know one of our team members and enjoy many more interviews to come.
David Gallo, Renewals Manager, Americas
6.5 years at Ephesoft
As a true native to sunny Southern California, David Gallo spent his whole life and career in Orange County. Born and raised in Seal Beach, he went on to Long Beach State University where he majored in Communications, Interpersonal and Organizational Studies. Soon after college, he launched his career in sales, working in auto, insurance, printing and data sectors before finding Ephesoft.
In January 2014, Ephesoft was a much different company than it is today with fewer employees and much smaller office space. David was interviewed to work as an Insides Sales representative by the first three employees, including now CEO Ike Kavas. “I came in earlier in the day for the interview and enjoyed meeting the team,” said David. “It was a good cultural fit and I liked the vibe of the office and personalities. However, the best surprise was when I got a job offer later that evening! I even received a welcome gift basket, which sealed the deal with a personal touch.”
His focus in Inside Sales was working with prospective clients, channel partners, upgrading customers and handling the many facets of the first stage of the sales cycle. As the company grew, it progressed into handling global customer renewals. As more and more customers were onboarded, the role increased in importance as this became a large part of the company revenue stream. Other Inside Sales team members joined the sales team, and in 2018, he officially became the Renewals Manager for the Americas region.
“The best part of my job is that I am able to treat it like my own business unit,” explained David. “I enjoy helping customers automate their business and being able to offer solutions to challenges that they didn’t know existed. For example, this could be adding additional services or intelligent capture tools in other departments or new products that Ephesoft comes out with. Additionally, I can create multi-year deals and offer solutions to lower their costs and present them with different options and alternatives to find the best fit.” He explained that he works closely with our channel partner base as renewals come up.
David always liked the idea, “Thoughts become things.” It reminds him that if you believe and think about something – a goal or dream – enough to make it really happen, it can become tangible and achievable. It’s what he thinks about to help drive success in his career and personal life. On the personal side, Dave’s hobbies include painting acrylic on canvas of landscapes and seascapes, golfing, cooking and barbequing. He also has a daughter who is 17 and a son who is 13, who keep him busy.
Applying Digital Transformation to Practical Purposes
Unemployment claims are just the tip of the iceberg when it comes to document processing. According to an article in Government Technology and the Department of Labor, every state is experiencing historic and staggering growth in unemployment claims. Labor statistics reveal that the United States is heading towards its highest national employment rate with over 30 million jobs (and growing) lost due to the pandemic.
If you happen to visit California’s Employment Development Department (EDD) to file a claim, or most state employment offices for that matter, there is still the option to mail, fax, email or complete your claim online. States must figure out a way to process and manage these so people out of work can pay bills and eat. Employers must file paperwork to the departed workers, while some businesses who support the frontlines must expeditiously hire workers and contractors to help the sick or provide services, food and deliveries to the general public.
Meanwhile, industries like banking, finance, mortgage and insurance are busy working with customers on forbearance, refinancing, credit card services, loans, underwriting and other servicing needs. Each of these processes requires multiple documents with signatures, identification capture, W2s, statements, copies and much more – some of these are even hundreds of pages long. My neighbor was explaining to me this week how she called her bank to inquire about a mortgage payment and the agent didn’t have direct access to his computer from home, so the turnaround time would be delayed. It’s common practice to be able to access your files securely, especially in 2020! Needless to say, my neighbor was frustrated, as I’m sure many others are who are left with slow, delayed response times. My cousin who has her own small business posted a social media request for help on giving advice to her landlord on deferring payment because her business isn’t deemed essential and she can’t pay rent, which means the landlord can’t pay the mortgage. This means more calls and more email correspondence to the bank, amassing to the problem. I’m sure many of you have heard stories like these.
These factors and others all point to why now is a good time to protect and invest in your company or service. In the cases above, scalable technology can offload the burden of an influx of many types of work, documents, requests, organization, filing and other time-consuming tasks. While businesses might be thinking this is the time to be conservative in IT spending, the fact is that digital transformation initiatives can keep economic concerns at bay. The current pandemic will eventually run its course and business will go back to a new normal. However, history has proven that there will be future crises and economic downturns that await us. Therefore, business leaders must grapple with investing in their processes and IT if they want to play the long game and survive hard times.
There are companies like Ephesoft and its technology partners that specialize in helping any size organization with its digital transformation processes. Data and strategic information are at the heart of most companies and guides leaders to make informed decisions. The most common use case is getting the right data to the right people and systems with speed and accuracy. High volume and high-value documents such as invoices, mortgages, corporate loans, patient records, employee onboarding, human resources documentation, bank statements, mail, insurance claims, archives, transcripts, student records or contracts can be processed rapidly with the right technology.
If state unemployment agencies, banks, mortgage companies and healthcare entities, for example, were to have an automated system that could accelerate their data processes by over 80%, this would alleviate long wait times and expedite value to customers. It could be even faster when technology is hosted in the cloud. Unemployed workers could pay rent and mortgages faster, patients and their doctors could have results faster and employed workers could focus on higher-level, more impactful tasks. Common sense? Business sense? Both! While digital transformation isn’t the answer to all COVID-19 woes, it can certainly offset potential threats and help the people who need it most. In fact, its what companies should be doing anyway to provide the most value for its customers. It’s time to make data-driven decisions to help your organization flourish.
Uncovering Patient Data in Healthcare: The Key to Better Outcomes with AI and Machine Learning
One size doesn’t fit all in healthcare. Especially when it comes to patient data. Some people are healthy, others are chronically ill, while others are acutely ill. Some people have full access to healthcare, while others struggle to get care. Being healthy is a priority at our most basic human level, which is why patient data is a critical topic in the health tech space.
Healthcare records and patient data have historically been kept in files, charts, archives, folders and notes for decades. Now, with an abundance of digital healthcare options – computers, mobile apps, telehealth and other available technology – data is critical to patient outcomes and research. However, most of the data is trapped in documents and silos, which are not connected, and therefore, the entire patient health history is not easily accessible in a comprehensive view.
Artificial intelligence (AI) and machine learning are changing the landscape of accessing data to benefit patients. Computers and software programs can’t give a complete health picture without having accessible data in the right format. Since most of the data (over 80% according to Gartner) is what we call “unstructured data”, it must either be manually keyed into another system or database or digitally transformed using intelligent capture to change it into a structured, usable format. Once it’s in a structured format, practitioners can begin compiling a more comprehensive view of patient data.
AI technology is even being used to create and enhance software beyond existing patient data. Dr. Poppy Crum, Chief Scientist at Dolby Laboratories, shared some incredible medical and scientific breakthroughs using AI and machine learning technology at a recent conference, showing how different senses can yield better outcomes. For example, new devices that study hearing and voice can find statistical patterns, the tone and create predictions. These devices will know more than we do, based on the algorithms. Through hearing and voice recognition, along with longitudinal data on multiple devices, it can predict disease, psychosis, schizophrenia, diabetes and other relationships through algorithms. This type of technology will provide even more context to patient data as health tech companies continue to innovate.
This sounds great, right? However, with HIPAA and other regulations, patient data is more sensitive than ever. Is it practical to digitize our data with all the risks? In a 2019 Gartner report “Healthcare Provider CIOs: Get Control of Patient Data Across All Partners,” they warn CIOs about getting ahead of expanding data risks. In the next 3 to 5 years, health delivery organization CIOs will continue to wrestle with growing issues surrounding patient health data management, including privacy, integrity, protection and sharing. In fact, they predict that by 2023, 60% of healthcare consumers will have access to and control of their health data using a technology of their own choosing. They contribute these trends to include a rise in digital processes that capture more data, more forms, consumerization and a healthcare ecosystem of digitally connected partners and vendors that create more sources of patient data. Therefore, CIOs must make a concerted effort and strategy to get control of patient data in all its forms and places.
Working with trusted vendors will be critical to this move of unlocking your data. Using innovative, AI and machine learning-based technology will also be important in your quest to find better patient outcomes. There’s no one size in technology either – finding a scalable, flexible solution is key, whether it’s in the cloud, hybrid or on-premises. But with the fast-paced movement of health tech companies that are solving for new apps, mobile and telehealth, consumer experience improvements, interoperability and the other myriad of opportunities to build better patient outcomes, healthcare organizations will be forced to examine and unlock their data.
For more information on how Ephesoft can help build better patient outcomes by securely unlocking data with AI and machine learning tools, contact us at info@ephesoft.com or visit our healthcare solutions page.
Digital Dexterity in Healthcare: How Company Culture is Shifting
Digital Transformation is Among Us
The healthcare industry is primed for digital transformation projects across the organization. This is more than just using the latest x-ray machine technology; it spans across other operational parts of the business, such as patient records, medical billing and accounting. Digital transformation and technology initiatives in healthcare can be implemented in single or multiple departments, across specialties, specific functions or enterprise-wide. The goal is to create seamless efficiency with best practices and business outcomes to positively impact patient care and business profitability.
While there are numerous ways to mitigate risks and ensure digital transformation project successes, the concept of digital dexterity is coming to light. Gartner defines digital dexterity as “a core employee cognitive ability and social practice that will define digital business success.” Gartner advises digital workplace leaders to assess their organization's digital dexterity against projected requirements, and implement a strategy to attract the optimum employee base. In layman’s terms, both leaders and employees need to embrace, understand and adapt to new technology changes within the organization.
Hiring for Digital Dexterity
As a software company, our hiring managers and human resources incorporate digital dexterity into the hiring process for potential new employees. The pace and speed of technology require employees to be agile in their work style in order to optimize efficiencies and maintain bottom-line profitability. Employees must have the mindset of growth to evolve their departments and organization. Digital dexterity stems from the idea of change management but specifically relates to the digital world.
While digitally dexterity applies to a wide range of industries, healthcare is one segment that has traditionally been slower to adopt these practices. Compliance and regulatory issues that healthcare organizations face often contribute to slower adoption rates. But when change does happen, healthcare entities must be ready to manage and ensure digital dexterity.
In fact, Gartner predicts that “by 2022, 25% of midsize enterprises will attain digital transformation leadership status by systematically enhancing digital dexterity.” Adopting and welcoming technology changes will be a factor in driving companies forward.
Project Failures and Successes
In an article by CIO.com, they report that some of the main reasons digital transformation projects fail are from lack of CEO sponsorship, talent deficiency and resistance to change. The article further reveals that only 14% of 1,733 business executives polled by McKinsey in September 2018 said that their digital transformation efforts have sustained performance improvements, with only 3% reporting complete success at sustaining change.
This is a staggering revelation for IT and software companies in a way that potentially negates many of value propositions without ensuring the proper care of change management and digital dexterity. Therefore, the conclusion can be drawn that digital transformation failures are directly contributing to demand and need for hiring people with digital dexterity.
However, there are organizations that are having success in this area. Using an example of medical billing, how have organizations succeeded with digital transformation? One company, RC McLean, who offers administrative services and medical billing for their healthcare clients, digitally transformed their claim packet processing by automating manual data entry. They were handling up to 800 claim packets per day, which required someone to manually type relevant information into another system. By selecting a smart document capture solution, they were able to streamline the process by cutting processing time in half and decreased labor costs by 50%.
Another customer, Washington State Health Care Authority has millions of insurance documents each year that needed processing, requiring them to outsource a large team of temporary staff to do manual administrative data entry. Choosing a solution that eliminated these time-consuming processes, Washington State HCA saw huge cost-saving ($4.5 million) benefits.
Change management, training and digital dexterity all contributed to the success of these projects. Not only do you need employee support, but the technology and process to implement must be intuitive and easy. Technology adeptness is part of our culture and it’s here to stay. Furthermore, CIOs must take measures as health organizations look to be more profitable and provide better care. How digitally dexterous are you?
For more information on creating a successful digital transformation process with your content, please email info@ephesoft.com.
Aragon Research Identifies Ephesoft in the 2019 Tech Spectrum for Document and Contract Analytics
A new Aragon Research evaluation of vendors in the Document and Contract Analytics (DCA) industry released this week identified Ephesoft as a Contender in the space. A new market segment in Aragon’s research, DCA allows enterprises to understand and analyze their documents and contracts to drive better and more insightful decision-making via predictive analytics.
The Tech Spectrum looks at a focused set of criteria that helps enterprise planners understand and navigate the market of technology provider options.
Ephesoft has a strong product portfolio with Ephesoft Transact and the Cloud HyperExtender, as well as a burgeoning partner network and advanced support for hybrid cloud, on-premises and mobile capture deployments.
“We believe this latest report from Aragon is a strong validation of Ephesoft’s position in the content capture and business intelligence industry,” said Ike Kavas, founder and CEO of Ephesoft. “We are proud of the flexibility we offer our customers that work in cloud, on-premises or hybrid server infrastructures, ultimately turning their various document and content-intensive business centers into a clearinghouse for actionable business data. As we leverage global partnerships to grow our customer base, we look forward to expanding the reach and strengthening the impact of our intelligent capture services.”
Between Ephesoft Transact, Cloud HyperExtender and Mobile Capture, Ephesoft enables enterprises in a wide range of industries to provide structure to their back-end processes, such as the processing of invoices, contracts, insurance claims, loans, patient records and taxes.
DISCLAIMER: Aragon Research does not endorse vendors, or their products or services that are referenced in its research publications, and does not advise users to select those vendors that are rated the highest. Aragon Research publications consist of the opinions of Aragon Research and Advisory Services organization and should not be construed as statements of fact. Aragon Research provides its research publications and the information contained in them "AS IS," without warranty of any kind.
The Intersection of Smart Capture with Digital Transformation
Data Gone Wild
It’s obvious – we live in a modern, digital world with zettabytes of data swirling around us like a tornado. Terms like Big Data, Data Analytics, Dark Data, Data Scientists, Artificial Intelligence, Machine Learning, Structured Data and Unstructured Data are enough to make your head spin. The enormity of these concepts can make it challenging to decide how to manage your own data, or alternately, it might force you into action to start investigating best practices.
If you work in an office or professional environment – whether or not your job is in the technology space – it’s likely that you work on a laptop, your job requires some type of data or content from various sources. You have probably heard all or some of this “data” terminology being used or have firsthand experience with it impacting your job – that’s because it is. With the growing rate of data being produced daily in the global “datasphere,” organizations must undergo some type of data management and digital transformation initiatives.
Enterprise businesses must deal with their data or be faced with slowed growth, restricted customer insight and increased compliance risk. With big data silos looming and multiplying, organizations cannot afford to let their data go unchecked, inaccessible, unprotected and unknown. In other words, it’s unwise to have dark data or, technically, unstructured data.
The Data Struggle is Real, But Progressing
You may take solace in knowing that you are not alone in this data challenge. But that won’t be the case for very long. CIOs are dedicating more resources to automating processes and figuring out ways to unlock their data. IDC predicts that “by 2020, 30% of G2000 companies will have allocated capital budget equal to at least 10% of revenue to fuel their digital strategies.”
In a recent report by Gartner “Diving Digital Business Transformation for Industry Leadership,” they suggest that CIOs must support and lead their enterprise’s strategy by building a business model that capitalizes on digital business opportunities. A different Gartner report “Predicts 2019” anticipates that over 50% of midsize enterprises will have initiated specific initiatives to monetize their data by 2022. The value of data runs deep; it’s just a matter of getting to it.
Starting with GDPR mandates in 2018 and the upcoming 2020 California Consumer Privacy Act, or a recent US government push that has set deadlines for agencies to digitize their historic, permanent records before the end of 2022, has shown that digital transformation will soon be a requirement. Physical and digital content worlds must collide, and they must do it soon – either by legal demand or for their own health.
Pushing Smart Content Capture to the Forefront
The first step to any digital transformation project starts with understanding what data you have so you can free it from the depths of that filing cabinet, that 700-page mortgage or 50-page insurance claim file PDF, emails or a duplicate file saved to an employee’s desktop.
Organizing or classifying data with the ability to extract the important information you need can be a simple process with the right tools. Content capture tools that use AI-based or supervised machine learning algorithms are considered “smart” or “intelligent” capture solutions, which will automatically process your documents but will alert you if the machine recognizes a potential error or can’t recognize the text. These Smart Capture® solutions allow organizations to efficiently and accurately categorize and extract the right data so employees don’t have to do this type of mundane work.
Once your unstructured data is unlocked and turned into metadata (now in a structured table format), it can be centrally stored and easily searched, accessed and used by decision-makers. Organizations using Smart Capture solutions positively benefit many departments, including, for example, faster processing and payments, reduced manual data entry labor costs, better customer service, smoother customer or employee onboarding and happier employees producing higher-value work. If a machine can do the tedious work, why not let it? Managing data will elevate most processes and help your organization perform better.
Smart content capture must intersect with digital transformation objectives. Once you have this in place, it doesn’t end there. The data keeps flowing in as companies conduct their business. The next part of digital transformation is exporting your data into some type of repository, ERP, Content Services, RPA or other line of business systems. Supporting smart decisions with smart data is essential to success. As technology evolves, so much your digital transformation initiatives.
It’s time to buck up and pull the data reigns in tight. If you’d like to learn how Smart Capture can be the stepping stone to your digital transformation project, email us at info@ephesoft.com or visit ephesoft.com to request a short customized demo.
Ephesoft Transact Selected as a 2019 Trend-Setting Product from KMWorld
KMWorld is the leading publisher, conference organizer and information provider serving the knowledge management, content management and document management markets. For the fourth year in a row, Ephesoft has been named as one of the companies delivering trend-setting content and data capture solutions.
"We're excited to announce the KMWorld list of Trend-Setting Products of 2019,” remarked Thomas Hogan, Group Publisher at KMWorld."Across a broad range of industries, the focus for both new and enhanced products is to improve the outcomes of processes, decisions, and interactions. This list seeks to highlight products that are advancing what is possible in knowledge management through both radical innovation and continuous evolution.”
Earlier this year, Ephesoft announced the industry’s first hybrid cloud solution, the Cloud HyperExtender, that easily transitions the most resource-intensive processes into the cloud for peak performance, scalability and minimal upfront investment. This first-to-market hybrid offering enables organizations to optimize their existing Ephesoft Transact on-premises solution with improved performance, processing up to 2,500 pages per minute – more than 10 times faster than a strictly on-premises version.
“Our focus at Ephesoft has always been to bring innovative technology to the forefront to help our customers improve their business and content processes,” explained Ike Kavas, founder and CEO at Ephesoft. “I am honored that KMWorld recognizes our hard work and dedication to solving the growing unstructured data problem.”
View KMWorld’s list of trend-setting products.
Digital Transformation in the Healthcare Sector
The digital transformation of the healthcare sector has been a challenging process, but an increasing number of healthcare organizations are turning to modern tools to digitize their patient records and medical documents, many of which are sitting in archives in a basement or storage facility. The need to digitally transform patient records stems from not only today’s expectations of having data at your fingertips, but being able to create a holistic view of the patient to improve outcomes and quality of care.
The first step in this process is to use intelligent, or “smart” document capture software featuring AI-based, supervised machine learning technology to classify, extract and export metadata into an EMR, EHR, ECM or other systems. Security and privacy of the data is of utmost concern for healthcare organizations, especially as it relates to compliance and data protection of patients. Now that modern technology is available, safeguarding medical data, with legislation like HIPAA in the United States, is pushing healthcare facilities to initiate digital transformation. Clinical documents, such as doctor’s notes, discharge summaries, lab results as well as digital images must all be considered for assessing a complete patient treatment.
For example, the National Health Service (NHS) in the UK and the largest single-payer healthcare system in the world, recently underwent the move to digitize their patient records and referral system to address the issues of having fast, comprehensive care for their patients. NHS described how their referral for services process was previously error-prone as most of them came in from fax or email and were printed before manually being processed. The delay in processing sometimes caused patient care to fail to meet the 18 weeks maximum requirement by law. Automating the process with smart technology enabled NHS to dramatically reduce errors and provide better, safer and faster care for their constituents.
Are you ready to digitally transform your patient or healthcare documents?
