Auditor’s Legal Liability to Third Parties

Expanded risk of different experts to philanthropies clients of their administrations II. Absence of reasonableness of Imposing the weight of monetary misfortune on Innocent fiscal report clients Ill. Presumption that extended risk will make reviewers improve their evaluating methods v. Evaluators can get risk protection v. Expanded review and protection premium expenses can be given to the customer 4. Sensibly predictable outsiders (utilized by MS, NJ, WI) a. Mineral far reaching definition with respect to the lawful remaining of who can sue the evaluator I. Permits more extensive class of (investors or stockbrokers, for instance) may state with respect to precision of money related reports Reflection While WI, NJ and MS have a far reaching meaning of who should have the option to have lawful remaining to sue inspectors for review reports of fiscal summaries if the reviewer seems to have been careless or submitted extortion, there must be some equalization struck to secure the two e valuators and outsiders that may depend on review reports.The Restatement Standard, as utilized by most states, seems to find some kind of harmony, considering examiners responsible for expected carelessness or misrepresentation, while as yet permitting them to acquire risk protection to restrain their introduction to legitimate cases. Section 20, issue 20-27 a. What components must be set up by Musk to help a reason for activity dependent on negligence?Since state law appropriate to this activity follows the Ultramarine choice, which sets the standard for evaluator careless obligation by an outsider as indicated by need, where an agreement or explicit understanding exists between the two gatherings, Musk would need to show that an agreement existed among Apple and Musk to have legitimate remaining to bring a suit against Apple. B. What components must be set up by Musk to help a reason for activity dependent on a Rule hurl 5 violation?If Musk has set up that it can sue under Sectio n II(b), it must demonstrate the accompanying: 1 . Apple made a material, verifiable distortion or oversight 2. Musk depended on the budget summaries . Musk endured harms because of dependence on the budget summaries 4. Sciences (Apple acted with expectation to misdirect, swindle, or with information on a bogus portrayal) c.Is Apple's attestation in regards to absence of need right as to Musk's reasons for activity for carelessness or extortion? Concerning, Apple's attestation with respect to Musk's absence of need is right as per the standard set by the Ultramarine choice. There was no agreement among Apple and Musk. Be that as it may, with respect to the misrepresentation charge, the need necessity doesn't matter. In the event that the offended party a show net carelessness or extortion, the examiner can at present be held at risk for damages.As expressed in the issue, Apple knew that Astor was selling stock at costs generously not as much as cost, so it ought to have realized tha t the stock valuation gave by Astor ought not have been trusted, and ought to have led its own valuation of stock. While the utilization of the Ultramarine choice will make it hard to hold Apple obligated for carelessness under precedent-based law, that choice doesn't hold weight while thinking about misrepresentation or gross carelessness. All things considered, Musk might have the option to gather harms based on Rule tucker 5.

ECONOMICS Assignment Example | Topics and Well Written Essays - 500 words

Financial aspects - Assignment Example The country’s urban populace is likewise expanding (World Bank 20). Ethiopia covers a region of around 1,000,000 km2. Utilizing the 2010 national populace figures, we get a national populace thickness of 85 individuals/km2. The degree of monetary advancement in Ethiopia is still low demonstrated by the 2010 Human Development Index (HDI) of 0.328% and low GDP of US$28,526.50 billion of every 2009. The general ways of life are likewise low with 38.70% of the individuals living underneath a dollar. There is a high reliance proportion as is normal among creating nations for instance 86.5% in 2010. In 2008, 85.1% of the populace lived without power. In 2010, its future was 56.1%, a figure that was normal among other creating nations (World Bank 16). Contrast among Ethiopia and other creating nations Unlike most creating nations, Ethiopia has an extremely huge surface inclusion. It develops the second biggest in Africa. As indicated by (World Bank 20), the level of urban populace in Ethiopia is beneath 20% not at all like other creating nations. In 2010, these figures were 16.7% thought about 35.4% and 38.4% in Guinea and Sierra Leone individually in during that year.

Isaac Newton Is Better Than John Locke Essay

In for my entire life I have found numerous things. My disclosures have permitted us to make all the more new revelations. Yet, a difficult I consider is the thing that the world would resemble on the off chance that I never existed. To begin things off one significant revelation I made was present day material science. On the off chance that I was never to make the disclosures in optics, movement, and science current material science wouldn’t of existed which implies that researcher wouldn’t have never realized that each article known to mankind has a power that pulls in one another. Something different the world would have never found would be my laws of movement. The laws of movement gave individuals a superior comprehension in regards to development which helps individuals today in space travel and mechanics. The world would be a superior spot without John Locke for some reasons. One valid justification would be that in the event that he didn’t exist there wouldn’t be a ton of fetus removal issues the world over and particularly in the United States. The motivation behind why there are a great deal of premature birth gives today in the United States is on the grounds that John Locke affected Thomas Jefferson and when Jefferson composed the Declaration of Independence he incorporated some stuff John Locke had confidence in. One thing was that he said people are allowed to do what they need with their property. There are beneficial things about that yet theirs additionally awful things like fetus removal. The motivation behind why fetus removal is legitimate is on the grounds that the child are the guardians property and John Locke said that when children are in the stomach their clear so as it were babies are alright to be prematurely ended in light of the fact that their nothing. So if john Locke was to never have existed he wouldn’t have had the option to impact Thomas Jefferson which implies that there wouldn’t have been a great deal of premature births. To summarize all that I Isaac Newton has made the cutting edge world a superior spot in view of my disclosures and if John Locke never existed the world including the United States would have no premature birth issues and recollect we all are here in light of the fact that we were totally conceived and not prematurely ended.

Discussion Paper About Corporate Travel Incentive Program - 1100 Words

Discussion Paper About Corporate Travel Incentive Program (Essay Sample) Content: Corporate Travel Incentive ProgramNameInstitutionIt is a general belief that the ability to inspire people to succeed is a powerful tool, and as such corporate incentive travel programs should be heart inspired and passion executed to create thought-provoking and memorable experiences (Sheldon, 1994). Our company has been facing intense competition with an industry wide slump of approximately 20%, as such; its a challenge to all employees to turn the situation around in the next fiscal year. With each division of the company being assigned goals to accomplish in order to produce a desired result, a multi-tiered incentive program is to be set that include benchmarks, both internal and external, to measure the effectiveness of the program. The program christened Shark Encounter in Hawaii  would be an all-expense paid trip on a cruise in private veranda staterooms for the employees and a companion. The aim of this travel is to reinforce the value of the incentive tra vel reward and create a bonding opportunity for the employees through Corporate Social responsibility (CSR) activity for both the local Hawaiian community and the wider oceanic ecosystem.This program generally has five set goals, helping the local communities to sustain themselves through jobs and services, giving the participants an opportunity to become citizen scientists, that is, learning and contributing to scientific research while having fun, saving the declining shark population, tying the efforts of research to the conservation policies of the ocean and finally strengthening employee engagement. In highlights, we are to work with the local Marine Conservation Program to turn participants into researchers for a day, collect data alongside experts that will be useful in preventing the global decline in shark populations. The attendees will catch and tag a shark, release it back to the ocean for migratory and residency patterns study purposes ("Sharks: conservation, governance and management", 2015). To share their experience, a dedicated client website with Google Earth Technology is to be set up for the attendees to continue tracking the tagged sharks. Data gained from the research is to help lawmakers set conservation policies and most important this program is to enable employees to face their fears, given the menacing reputation of the sharks, and translate it to real world challenges ("INCENTIVE TRAVEL Incentive Travel: An Attractive Option. Kimberly J. Shinew and Sheila J. Backman. Tourism Management, vol. 16, no. 4, June 1995, pp. 285-93. Elsevier Science, 660 White Plains Road, Tarrytown, NY 10591-5153. $425 annual subscription", 1995).Program design structureIncentive goalThe goal of this incentive is to increase sales of extended service plans by %15 over the previous year in the second and third quarters of this year.ParticipantsThis incentive program is designed to appeal to a large cross-section of the company and award approximately 10% of the employees. The selection of the participants is spread across the company. The program is not limited to employees whose input is directly linked to net operating income but also those who support income-generating employees.CommunicationsThe company is to produce a humorous video including the C.E.O and other top management to kick off the years incentive travel program. This is meant to build excitement and anticipation. Communication will also be done through the corporate website that provides criteria for all employees categories as well as monthly cumulative rankings. Emails are also to be sent to the employees throughout the year on important updates.Earning criteria and allocationEmployees will earn a spot by; meeting or exceeding set annual targets, achieving outstanding financial performance, taking business from competitors, providing superior customer services, going out of their way to achieve team success, and contributing beyond the norm (Severt, 2012). Overall q ualifying criteria for all employees include: have a full-time position, be in compliance with company policies and practices in all areas of responsibility, attainment of participant numbers may be decreased or increased according to the attainment of business unit profit plan, and business leaders must have positive GP, results in the current year regardless of performance in other objectives. Rewards and awards include all participants having a chance to win a $20,000 paid personalized dream vacation anywhere in the world with the six finalists receiving $3,000 each.BudgetThe total budget of the incentive is estimated to cost approximately $4,000 per participant with the following items included in the budget: accommodations, productions, web services, marketing, prizes and awards, ground transportation, hospitality staff, food and beverages, team building, dcor, gratuities and site inspection services.Tax savvyA 1099 form is to be issued to employees and non-incorporated custome rs for travel awards with a fair market value of more than $600. The cost of the travel award is deductible by the employer as compensation paid (Sheldon, 1994).Sample itinerarySunday 10am- 7:00pm Arrivals 12:00pm- 5:00pm Rehearsals and video tapping of top performers 5:30pm Meeting with the planners 6:00pm First timers orientation 6:30pm Welcome reception for everyone on the cruise 9: 00pm Departure to Hawaii Monday 7:30 am Hospitality desk 8:00am

Analysis Of A Dolls House By Henrik Ibsen - 1076 Words

â€Å"Here I have been your doll wife, just as at-home I used to be papa’s doll child.† states Nora Helmer (A Doll House, Act 3 pg. 114). The play A Doll House was composed by Henrik Ibsen and is written in first person. It takes place in Norway in the late 1800s. A Doll house focuses on a woman name Nora Helmer who is married with children. After eight years of being married, she decides to end it. Nora ends her relationship to start a new life and discover herself. However; she does Commit a selfish act by leaving her children behind with the father. To begin with, the plot starts when Nora saying that her and her husband have never had a serious conversation. They have never solved any problems they were having previously in their marriage.†¦show more content†¦Women tried to break away from traditions and change the way woman they were viewed in their society. Outside the houses they attended church, clubs, and worked for little pay. The setting informs the readers with background information about what it was like to live in the late 1800s. Furthermore, the staging for the play takes place in a room. The room has a round table with chairs. There also is a hall that is connected to another room with more chairs. On top of the table is a lamp. The room has a comfortable feel to it. It’s not too expensive but it is nicely furnished with a piano forte. In the back of the room is a porcelain stove. There also is a traveling bag that Nora grabs when she gets ready to leave along with a hat. Costumes for the woman in the play consist of dresses with long sleeves. That were past their knees covering their toes. Woman also had their hair pinned up. The men costumes included nice suits with a hat and cane. Costumes showed how much wealth the Helmers had and separated them from other characters. Additionally, there are two types of themes that the play focus on. The first theme is the role of a husband in a marriage. Throughout the play Torvard refers to Nora as â€Å"my wife† in a controlling way referring to her as property,† But you are my wife now and always!† Torvard states (A Doll House Act 3, pg. 121). He also tells her that she cannot leave and belittles her by calling her childish and ill. â€Å"Nora, you are ill, you aShow MoreRelatedAnalysis Of Henrik Ibsen s A Doll House 1823 Words   |  8 PagesA Doll House is a play that was written by Henrik Ibsen in 1879. Nora Helmer is a wife and mother who secretly loaned money to save her husband’s, Torvald, life. Torvald views and treats Nora has a doll and she goes along with it. As conflict comes and goes Nora decides that her current life is not what she wants for herself. She no longer wants to be anyone’s â€Å"doll† and decides to leave her family in search of independ ence. This play was controversial during the time it was written becauseRead MoreAn Analysis Of Henrik Ibsen s A Doll House1460 Words   |  6 Pagesopposition to the idea of a female president. Traditionalist opposition has women body shamed into the fixed standard of beauty being the skinny Caucasian blonde. People still look down on women in troubled relationships as being their fault. Henrik Ibsen’s A Doll House puts into criticism the problems brought by traditionalism though the story between Torvald and Nora. Where Nora has to keep a secret how she saved her husband’s life to save her marriage, because she fears a woman helping a man would shameRead MoreAnalysis Of Henrik Ibsen s A Doll s House 944 Words   |  4 PagesAnalysis of A Doll’s House â€Å"A Doll’s House â€Å", by Henrik Ibsen was written during the 19 century, a time where men dominated women and used their money and power to obtain what they desire. Nevertheless; the three-part prose was based on a very beautiful character, in which the author named Nora. Nora was also a youthful lady who everyone felt was helpless and childish, due to her love of money and material matters. Because of her immature ways no, one took Nora serious, until the day Nora made itRead MoreAnalysis Of Henrik Ibsen s A Doll House 1152 Words   |  5 PagesHenrik Ibsen’s play â€Å"A Doll House† addresses the importance of the roles women play throughout this time period. Women are thought to be like â€Å"dolls† to their husbands, by obeying their commands and keeping a good image. We see the main character, Nora Helmer struggle to keep her perfect image of a great wife as troubles start to arise. Throughout the play we begin to see Nora push through her troubles and find her true identity, Nora shifts from being the loving, perfect wife, to being a strongRead MoreAnalysis Of Henrik Ibsen s A Doll House884 Words   |  4 Pagestransform minor lies such as white lies into something more dangerous. When one works to conceal a lie, a cloud of deception hangs over those involved and can lead to the destruction of friendships, relationships, and even marriages. In Henrik Ibsen’s A Doll House, he uses the motif of lies and deception to illustrate the fragileness of the Helmer’s marriage, which ultimately leads to its demise. Nora Helmer, a naà ¯ve woman who has never been given the chance to mature into an independent womanRead MoreAnalysis Of Henrik Ibsen s A Doll House995 Words   |  4 Pagesimagining and guiding the integration of all these elements belongs to the director. One of the toughest tasks of a director is to reinvigorate a socially important and renowned production while maintaining its original message and composition. Henrik Ibsen’s A Doll House is a socially important realistic play that portrays the gender dynamics that plagued the nineteenth century and questions the expectations held for women in a household and society. The play is still incredibly influential because the issuesRead MoreAnalysis Of Henrik Ibsen s A Doll House 851 Words   |  4 PagesHenrik Ibsens’s, A Doll House, details the lives of the Helmers, a seemingly perfect couple. As the story progresses from act to act, it becomes quite obvious that their relationship is everything but perfect. Complic ations arise quickly when a forged loan by Nora Helmer is brought to her husband Torvald’s attention. The prejudices women experience, particularly, Nora is a definite tone in this play. Henrick Ibsen does a great job at showing both sides of the oppression of women, particularly withinRead MoreAnalysis Of Henrik Ibsen s A Doll House 1472 Words   |  6 Pages â€Å"A Doll House† Playing many different characters is what Henrik Ibsen’s meant to do in A Doll House. The main characters fool people into believing they are someone other than their true selves. Nora plays her role flawlessly as she pretends to be living two different lives. Nora is Torvalds devoted and self-indulgent wife, but naively enough, she doesn’t realize she is a courageous, self-sufficient women. As the character’s progress so does Nora’s personality, she goesRead MoreAnalysis Of Henrik Ibsen s A Doll House 924 Words   |  4 PagesHenrik Ibsen once wrote a play called â€Å"A Doll House.† Back in 1879 when the play was written there was lots of controversy on whether are not they play should have been showed. It created lots of arguments because of the time that they play was done (Hemmer). In the time frame that Ibsen wrote his play it was a time where women really had no say. Women would listen to their husbands and do as they say. At the end of the original play Nora, the main character, left her husband and her kids. IbsenRead MoreAnalysis Of Henrik Ibsen s A Doll House Essay1971 Words   |  8 PagesIn Hendrik Ibsen play â€Å"A Doll House† Nora is a women who had typical women gender role in the 19th century to take care of the children and the home so that she can please her husband while her husband handles all the outside business and money as the primary care taker. Nora has always lived with a man that took care of her and told her what to do. Nora completely accepted her expectations and â€Å"conditions of the world in which she live† as Torvald put it, because she never had the opportunity to

Development of the Personal Brand and Market Segments

Question: Discuss about the Personal Branding. Answer: Introduction Development of the brand image is supposed to be of large importance as it helps in evaluating the significant growth of a particular person throughout the concerned market segments. This research paper will help in bringing out the facts related to the personal branding. There are different types of the factors which need to be considered before the development of the personal brand. Use of the social media profiles has been considered to be vital in order to get to the desired employer as to get the suitable job as per the requirement. There are different social media websites such as LinkedIn, Facebook, YouTube and Twitter which can be used to react to the potential employers. Description of future job business project Being a student of the marketing andmanagement subjects, it will be better to get jobs related to these two sectors that are marketing or management. After the completion of graduation degree, I am looking forward to grabbing the opportunities provided by different organizations in this particular sector. There are different types of the advertisements proposed by various organizations, few of the examples of the advertisements that I am looking forward are as follows. One of the recruitment is SEO Account Manager-Digital Marketing specialists By Vine Digital Responsibilities The primary responsibilities of the candidates is to meet with different clients as to develop the desired understanding of their objectives and to recommend bespoke digital strategies Attending new client pitches Managing the delivery and team executions Communicating effectively with the clients Overseeing the monthly reports of works and campaigning KPIs About candidates Excellent timemanagement skills Personable, approachable and capabilities to develop and maintain relationships Naturally ambitious, self-motivated and energetic candidate Giving best efforts to increase the profitability of the organization Skills and Experiences Strong analytical skills Must have 2 years of direct SEO Experience Expertise in web development and design PPC experience beneficial Compensation and Benefits Yearly bonus Fixed salary of $100k to $150k Extra leaves Flexible working hours The next recruitment is Marketing coordinator Responsibilities Creating and maintaining of favorable public image for the entire firm with the help of digital marketing Coordinating e-mail marketing activities Measuring, analyzing, and reporting of effectiveness of online marketing Cooperating with the clients and evaluating the growth of the firm by increasing the respective sales About candidates Proactive, starter and should have the capabilities to handle business processes effectively A tertiary qualification in marketing or its equivalent discipline Experience of using Google Adwords etc Excellent communicational skills Compensation and Benefits Yearly bonus Fixed salary of $110k to $150k Additional leaves Flexible working hours Self-analysis The development of the potential skills and the desired experiences in marketing field seems to be very crucial as this helps in getting the suitable job as per the requirements are concerned. Moreover, it is found that for fresher there are fewer opportunities available as compared with that of the experienced candidates. The strong online presence becomes more important in attracting the potential recruiters to the concerned profile on the different social media platforms (Brems et al., 2017). The development of the strong personal brand will help in drawing the attention of the different recruiters and this can be done with the help of providing relevant and required information's as per the different advertisements are concerned. The resumes provided to the different websites needs to be looking good and attractive and it should cover all relevant points in order to fulfill the desired requirements of the firm posted through means of advertisements. The highlighting of the streng th and weaknesses of the candidates concerned helps in evaluating the chances of being shortlisted and this can be done by highlighting the strengths and weakness through resumes. SWOT Analysis Strengths Weaknesses Exceptional communicational skill Effective knowledge in marketing and different marketing areas Hard working, elastic, friendly, formal and prompt Overconfidence Fresher Enough dedication towards the work Opportunities Threats To get acquainted with different business processes To enhance the effectiveness of business procedures To use creative ideas in providing elevation to the business Competition of job before deadline More experienced candidates available throughout the market segments The improvements of the desired resume will help in getting attracted towards the more potential recruiters and it is supposed to be very important that the candidate needs to develop skills related to marketing and marketing services that are present throughout the concerned market areas. Social networking profile There are different types of the social media websites that are used by different recruiters to come across the deserving candidates in order to get hired for their respective organization. few of the most used social networking websites are Facebook, LinkedIn, Yahoo Inc, YouTube etc. in four of these two of the social media websites have been taken into consideration, these are LinkedIn and Facebook, as both of these websites constitutes of a large number of the users along with the job seekers. Therefore, these two of the social media platforms will be highly used by the potential recruiters in order to hire the most suitable candidate to run their concerned business processes (Nolan, 2015). The reason behind the selection of these two sites is to come across a large number of the job recruiters as the job recruiters effectively knew that there has been a significant increase in the number of the users of these two sites on daily basis. Thus, the selection of these two channels wil l help in getting across the best potential recruiters to work with. The job locations, skills, and the academic qualification can be easily listed with the help of LinkedIn and thus, it helps in providing the best job to the deserving candidates. There are different sections listed in both of these social media networking sites, such as in LinkedIn the different field revealing the skills and qualifications of the job seekers are the name, profile image, academic qualifications, skills, about and interest. On the other hand, on Facebook, there are profile pictures, details about the candidate concerning its hometown and present city in which he or she lives, the qualifications from different universities or boards and the desired field of interest. Moreover, with the help of these two of the social media websites, maximum information regarding the candidate can be easily drawn by the recruiters. These two of the platforms provides the best space for me to enhance my personal brand in front of a large number of the recruiters concerned. On the other hand, I have put all my details and some extra qualifications in order to draw the attention of the recruiters to particular my profile. Recommendations There exists crucial requirement to boost the potential attractiveness of my resume in order to make it eligible for a maximum number of the recruiters belonging to the marketing andmanagement field. The different sections highlighted in both of these social media websites such as in LinkedIn and Facebook needs to be improved as to bring the interest of more recruiters towards it. On the other hand, the searching of the potential, a job should be done by conducting an effective research throughout the internet and then it needs to apply in a proper and formal way. There are different strategies used by many of the recruiters that need to be analyzed and proper formal writing should be used as to create a great impact on the minds of the recruiters with the use of these social media websites. Conclusions The research paper critically reveals the facts associated the development of personal brand with the help of social networking websites in order to get the most suitable jobs as per the qualifications and interest. The paper highlights the role and the importance of using different social media sites such as LinkedIn, Facebook, Twitter, YouTube etc to come across different job opportunities in order to enhance career goals for a particular individual concerned. There are different sections in both of these websites such as in LinkedIn and Facebook that covers the maximum information oaf the candidate and this is important as by this the recruiters will contact and hire them. The reason behind the selection of these two sites is that these are most popular websites those are used by the employers along with the job seeker, moreover, these provide complete detailed information about the particular candidate or particular job. References Brems, C., Temmerman, M., Graham, T. and Broersma, M., 2017. Personal Branding on Twitter: How employed and freelance journalists stage themselves on social media.Digital Journalism,5(4), pp.443-459. Nolan, L., 2015. The impact of executive personal branding on non-profit perception and communications.Public Relations Review,41(2), p

Using Free Essay Samples To Help You Write Your Health Essay

Using Free Essay Samples To Help You Write Your Health EssayFree essay samples can be of great help when you are just starting to write your own essays. They are also great to give you a heads up about the type of essays that are most popular and that you should focus on writing. These essays are typically used in schools for students to try and get an idea of what they are doing wrong, or what can be done to improve on their knowledge of health subjects.Essays can also be a great help when you are looking for help writing essays about health. Many people write essays about certain subjects. For example, they will write an essay on sports, politics, business, books, etc. If you are interested in writing about health and medicine, you will find many free samples available.Essays can also be used in school, especially in the case of medical journal articles. You will generally be expected to write a medical journal article. This is because people need to know about the health of their nation, and what their governments do to protect them. You will also be asked to write on a particular topic, so that the editor will be able to figure out what kind of research you are capable of doing, and whether or not you fit into the category that he is looking for.There are many ways that you can use free essay samples to help you write your essay. One way is to determine which subject you want to write about, and then just go online and look at the websites of the various subjects that you are interested in. This will allow you to get a feel for what types of essays they have written on these subjects, and how these subjects are usually written.In addition to this, you can also use free essay samples to learn what topics people who write about certain topics often discuss. When you look at free essay samples, you can find out whether or not these topics are highly discussed, and whether or not these topics are considered more interesting than others. You will also be able to determine which topics are more popular with readers, and whether or not you can fit into these topics.Once you get a feel for what these free essay samples actually do, you can begin writing. When you have completed your essay, you can submit it to a newspaper or magazine that covers the subject that you chose. Once you have submitted it, you will be able to see if you received any awards. This will help you decide whether or not this is a good career choice for you.Finally, you can participate in online essay competitions. You will be able to choose a category, or write a single essay. It doesn't matter what you choose, as long as you have researched a topic. All you have to do is use the free essay samples that you have available to you, and you will be able to finish your essay.Whether you choose to write essays about a health subject, sports, politics, literature, or any other topic, you will find free essay samples that you can use. You should always keep this in mind, as you begin writing your own essays about the subjects that interest you.