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Let be a commutative ring with identity and a unitary subring of . An ideal of is called an -conductor ideal of if $I={x\in S\mid xS\subseteq V}VRS$. In this note we present necessary and sufficient criterions for being an -conductor ideal of . We generalize several well known facts about them and present a simple approach to rediscover the results of both old and recent papers. We sketch the boundaries of our criterions by providing a few counterexamples.

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