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In this paper, we extend the classical theory of crossed -sets and the crossed Burnside ring from a finite group to a finite groupoid . We introduce a natural monoidal structure on the category of crossed -sets over a -monoid and construct the corresponding crossed Burnside ring of a -monoid. Finally, we prove a decomposition theorem that expresses the crossed Burnside ring of a groupoid as a product of crossed Burnside rings of groups.

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