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a ||= {} ; a[:k] ||= []; v = a[:k][0]  ||  1

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class AccountsController < ApplicationController

  layout 'application'
...

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xml = REXML::Document.new(data)

artists = xml.elements.to_a('//artist')[1..3].map {|e| 
...

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xml = REXML::Document.new(data)

artists = xml.elements.to_a('//artist')[1..limit].map {|artist|
...